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2010 Adopted Budget
CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET (Adopted November 17, 2009) THIS PAGE INTENTIONALLY LEFT BLANK CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET BUDGET SUMMARY BY FUND TYPE REV NUE BUDGET ACCOUNT DESCRIPTION GENERALFUND SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS CAPITAL IMPROVEMENT FUNDS ENTERPRISE FUNDS EXPENDITURE BUDGE GENERALFUND SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS CAPITAL IMPROVEMENT FUNDS ENTERPRISE FUNDS TOTAL EXPENDITURES FUND BALANCE -JANUARY1 2005 2006 2007 ACTUAL ACTUAL ACTUAL $308,871 $585,550 $358,085 697 1,124 1,738 54,675 269,856 258,711 170,000 269,430 861,400 52,046 52,844 64,436 2008 2009 3TUAL ADOPTED 807 2,8E 149,586 130,1( 19,436 30,0( 79,038 89,91 2009 PROJECTED 2010 ADOPTED % CHANGE $479,302 $401,087 -16.70% 600 600 -79.27% 123,500 140,892 8.30% 144,225 18,547 -38.18% 176,670 51,020 -43.26% $924,297 $612,146 -16.64% $333,738 $634,377 $308,253 $343,968 $481,470 $494,180 $401,087 -16.70% 0 0 0 0 0 0 0 0.00% 16,179 146,999 80,534 141,581 151,392 151,292 150,792 -0.40% 476,432 235,952 888,904 60,791 0 176,160 0 0.00% 40,326 205,970 63,705 38,933 83,915 88,048 61,997 -26.12% $866,675 $1,223,298 $1,341,395 $585,273 $716,777 $909,680 $613,876 14.36% $1,278,310 $997,924 $952,436 $740.071 $838,015 $838,015 $888.428 (adopted November 17, 2009) Page 1 THIS PAGE INTENTIONALLY LEFT BLANK (adopted November 17, 2009) Page 2 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET GENERAL FUND BUDGET SUMMARY BY ACTIVITY 2005 2006 2007 2008 2009 REVENUES BY CLASSIFICATION ACTUAL ACTUAL ACTUAL ACTUAL ADOPTED 11/17(2009 2009 2010 % PROJECTED ADOPTED CHANGE PROPERTY TAXES $167,011 $211,309 $303,738 $370,861 $415,08. $420,983 $343,228 LICENSES & PERMITS 52,749 39,584 21,529 21,664 17,70C 15,989 16,230 INTERGOVERNMENTAL REVENUES 752 4,461 13,182 16,743 14,97E 9,098 9,299 CHARGES FOR SERVICES 77,315 41,488 8,259 3,443 2,70C 604 550 FINES & FORFEITS 0 3,462 2,585 2,255 2,OOC 1,916 1,700 MISCELLANEOUS 11,044 285,246 8,791 27,387 29,00 30,713 30,080 TOTALREVENUES EXPENDITURES BY DEPARTMENT GENERAL GOVERNMENT 41100 CITY COUNCIL 41900 GENERAL GOVERNMENT 41600 LEGAL SERVICES 41410 ELECTIONS 41500 FINANCIAL ADMINISTRATION 41910 PLANNING & ZONING 41940 HERITAGE HALL TOTAL GENERAL GOVERNMENT PUBLIC SAFETY 42100 POLICE 42200 FIRE PROTECTION 42300 ANIMAL CONTROL 42401 BUILDING INSPECTIONS TOTAL PUBLIC SAFETY PUBLIC WORKS 43122 ROAD MAINTENANCE 43125 ICE & SNOW REMOVAL 44100 PARK MAINTENANCE $5,598 $7,717 $7,696 $9,463 $25,81 23,182 128,529 43,355 38,178 52,1C 113,094 176,943 46,218 57,191 67,OC 137 4,334 153 6,105 4C 3,222 4,008 25,875 40,712 33,11] 14,023 16,764 24,298 18,060 61,5C 3,536 2,589 276 42,900 69,15 $162,792 $340,884 $147,872 $212,608 $309,03 60,409 64,827 69,106 76,055 83 15,519 15,172 16,304 16,835 17 0 452 522 0 17,253 23,960 19.127 10,269 9 $93,181 $104,411 $105,059 $103,159 $110 67,292 186,697 44,769 10,473 2,385 10,553 0 0 0 -17.31 % -8.31 % -37.92% -79.63% -15.00% 3.71 % -16.70% $6,321 $47,266 83.09% 47,281 58,682 12.62 % 163,000 35,000 -47.76% 450 7,750 1837.50% 37,600 43,340 30.94% 20,871 17,100 -72.20% 52,098 22,950 -66.811 $327,621 $232,088 -24.91% 82,245 82,000 -1.30 % 17,839 18,196 2.00% 625 100 -85.19 % 11,500 13,038 44.87% $112,209 $113,334 2.47% 4,157 44,750 33,850 29,950-33.07% 24,044 17,050 20,500 25,715 50.82% 0 0 0 0 0.00% TOTAL PUBLIC WORKS $77,765 $189,082 $55,322 $28,201 $61,800 $54,350 $55,665 -9.93% TOTAL EXPENDITURES $333,738 $634,377 $308,253 $343,968 $481,470 $494,180 $401087 -1670% FUND BALANCE - JANUARY 1 $200,222 $175,355 $124,433 $174,265 $272,651 $272,651 $257,773 EXCESS REVENUE OVER EXPENDITURES ($24,867) ($48,827) $49,832 $98,386 $0 ($14,878) ($0) FUND BALANCE - DECEMBER 31 $175,355 $126,528 $174,265 $272,651 $272,652 $257,773 $257,773 -5 46 FUND BALANCE AS A % OF NEXT YEAR'S EXPENDITURES (NET OF TRANSFERS) 27.73% 41.32 % 54.13 % 60.66 % 68.32 % 64.59 % N/A FUND BALANCE AS A % OF CURR YEAR'S EXPENDITURES (NET OF TRANSFERS) 52.86% 20.01% 56.90% 84.68 % 60.66-% 55.43% 64.59 % (adopted November 17, 2009) Page 3 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET Property Taxes 85.57 % Public Safety 28.26% 2010 ADOPTED REVENUES BY CLASSIFICATION 2010 ADOPTE EXPENDITURES BY DEPARTMENT Public Works Licenses & Permits 4.05 % Intergovernmental 2.32% Charges for Services 0.14 % Fines & Forfeits 0.42% Miscellaneous 1 7.50 % general Government 57.86% (adopted November 17, 2009) Page 4 CITY OF GEM LAKE, MINNESOTA GENERAL FUND REVENUE BUDGET 2010 ADOPTED BUDGET ACCT. 2005 2006 2007 2008 2009 2009 11 /17/2009 2010 a/ # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED ADOPTED CHANGE PROPERTY TAXES 31001 CURRENTTAXES $167,011 $211,309 $290,769 $357,600 $401,906 $391,600 $333,025 -17.14% 31002 DELINQUENT TAXES 0 0 4,988 3,790 0 17,944 0 0.00% 31003 FISCAL DISPARITIES 0 0 5,592 8,563 13,183 11,439 10,203 -22.60% 31004 PENALTIES & INTEREST 0 0 2,389 909 0 0 0 0.00% TOTAL PROPERTY TAXES $167,011 $211,309 $303,738 $370,861 $415,089 $420,983 $343,228 -17.31 % LICENSES & PERMIT 32100 GENERAL BUSINESS LICENSES 0 0 0 0 32101 ON -SALE LIQUOR LICENSES 3,900 4,200 7,300 2,900 0 5,100 1,800 5,100 1,725 5,100 0.00% 0.00% 32102 OFF SALE LIQUOR LICENSE 0 0 100 0 100 0 0 32103 NON -INTOXICATING LIQUOR LICENSES 650 700 0 0 0 -100.00 % 32104 OTHER PERMITS 0 5,448 640 100 1,000 0 0 0 0 0.00% -100.00% 32106 TOBACCO LICENSE 600 600 1,050 0 700 350 350 -50.00% 32107 CHARITABLE GAMBLING LICENSE 200 200 100 0 100' 225 225 125.00% 32201 CONTRACTOR LICENSE 0 500 600 755 450 375 300 -33.33% 32210 BUILDING PERMITS 44,199 16,924 4,690 9,172 2,000' 1,546 1,100 -45.00% 32211 PLUMBING PERMITS 0 2,038 1,188 386 1,500 343 100 -93.33% 32212 GAS/HEATING PERMITS 0 1,337 456 430 1,200' 155 120 -90.000/ 32213 ELECTRICAL PERMITS 0 50 801 920 1,000', 205 500 -50.00% 32218 FIRE MARSHALL INSPECTION FEE 3,200 4,650 4,181 2,855 4,050 2,915 3,000 -25.93% 32219 SEPTIC INSPECTION FEE 0 2,937 (70) 3,757 0' 2,705 3,210 0.00% 32221 NPDES PERMITS 0 0 0 0 0 0 32240 ANIMAL CONTROL LICENSE 0 0 495 390 500 270 0 500 0.00% 0.00% TOTAL LICENSES & PERMITS $52,749 $39,584 $21,529 $21,664 $17,700' $15,989 $16,230 -8.31% INTERGOVERNMENTAL REVENUES 33401 LGA 0 253 2,808 2,808 2,808 0 0 -100.00% 33402 HACA 0 0 5,417 4,891 5,000, 0 0 -100,00% 33430 COUNTY GRANTS & AIDS 0 0 0 143 0' 15 0 0.00% 33601 SCORE GRANT 752 1,326 1,711 951 0 887 1,000 0.00% 33603 POLICE STATE AID 0 0 0 4,189 4,170, 3,892 4,299 3.09% 33602 CABLE TV FRANCHISE FEES 0 2,882 3,246 3,761 3,000 4,304 4,000 33.33 % 33604 OTHER GOVERNMENT AIDS AND GRANTS 0 0 0 0 0' 0 0 0.00% TOTAL INTERGOV. REVENUES $752 $4,461 $13,182 $16,743 $14.978 $9,098 $9,299 -37.92% CHARGES FOR SERVICES 32220 SURCHARGE/SACRETAINAGE 0 1,133 143 143 100, 56 100 0.00% 32230 ADMINISTRATIVE CHARGES 77,315 26,511 105 0 0 0 0 0.00% 34105 PLANNING CHARGES 0 1,850 0 0 500' 0 0 -100.00% 34110 PLAN CHECK FEES 0 9,513 1,331 3,300 500 97 0 -100.00% 34120 SALE OF SUPPLIES 0 77 19 0 25 0 0 -100.00 % 34121 SPECIAL ASSESSMENT SEARCHES 0 0 0 0 0 0 34122 ENGINEERING CHARGES 0 0 0 0 500 0 0 0 0.00% -100.00% 34126 CHARGES FOR LEGAL FEES 0 0 6,661 0 500 0 0 -100.00% 34132 INVESTMENT ADMINISTRATIVE CHARGE 0 0 0 0 575 450 450 -21.74% 34135 CONTRACTUAL SERVICES 0 404 0 0 0 0 0 0.00% TOTAL CHARGES FOR SERVICES $77,315 $41,488 $8,259 $3,443 $2,700 $604 $550 -79.63% FINES &FINES & FINES 35100 TRAFFIC & OTHER FINES 0 3,462 2,585 2,255 2,000 1,916 1,700 -15.00% TOTAL FINES & FORFEITS $0 $3,462 $2,585 $2,255 $2,000 $1,916 $1,700 -15.00 % MISCELLANEOUS REVENUES 36210 INTEREST EARNINGS 5,492 6,756 5,637 10,323 5,283 4,000 4,000 -24.29% 36231 CHARITABLE GAMBLING CONTRIBUTIONS 3,448 2,092 2,849 4,580 3,000 4,000 4,000 33.33 % 36241 INSURANCE POLICY DIVIDENDS 0 174 305 0 150 374 150 0.00% 36200 MISCELLANEOUS 604 368 0 83 2,000 377 350 -82.50% 36400 FACILITY RENTAL 0 0 0 12,402 18,570 21,962 21,580 16.21 % 39200 TRANSFERS IN 1,500 275,856 0 0 0 0 0 0.00% TOTAL MISCELLANEOUS $11,044 $285,246 $8,791 $27,387 $29,003 $30,713 $36,080 3.71 % TOTAL GENERAL FUND REVENUES $308,871 $585,550 $358,085 $442,354 $481,470 $479 302 $401 087 -16 70 % (adopted November 17, 2009) Page 5 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET CITY COUNCIL DEPARTMENT 41100 11/17/2009 ACCT. 2005 2006 2007 2008 2009 2009 2010 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED ADOPTED CHANGE PERSONNEL SERVICES 100 WAGES & SALARIES $5,200 $5,753 $5,151 $5,356 $5,356 $5,356 $5,356 0.00% 130 FICA CONTRIBUTIONS 398 0 205 410 410 410 410 0.00% TOTAL PERSONNEL SERVICES $5,598 $5,753 $5,356 $5,766 $5,766 $5,766 $5,766 0.00% OTHER SERVICES & CHARGES 300 PROFESSIONAL SERVICES 0 0 0 0 0 0 308 ADMINISTRATION 0 0 325 725 0 0 0 0 0.00% 0,00% 310 CONFERENCE REGISTRATION FEES 0 1,864 265 0 1,375 555 1,500 9.09% 333 MEETING EXPENSES 0 0 1,550 2,450 0' 0 0 0.00% 364 OTHER INSURANCE 0 100 200 261 200' 0 0 -100.00% 449 COUNCIL CONTINGENCY 0 0 0 261 18,475' 0 40,000 116.51 % TOTAL OTHER SERVICES & CHARGES $0 $1.964 $2,340 $3,697 $20,056 $555 $41,500 106.98 % TOTAL CITY COUNCIL $5,598 $7,717 $7,696 $9,463 $25,816 $6,321 $47,266 83.09 % (adopted November 17, 2009) Page 6 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET CLERK/GENERAL GOVERNMENT DEPARTMENT 41400/41900 ACCT. 2005 2006 2007 2008 2009 2009 11 /17/2009 2010 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED ADOPTED CHANGE PERSONNEL SERVICES 100 WAGES & SALARIES $3,000 $1,365 $2,490 $10,372 $11,8821 16,337 16,092 35.43% 130 FICA CONTRIBUTIONS 221 1,752 244 0 0 0 131 PERA CONTRIBUTIONS 0 0 0 0 0 0.00% 135 HEALTH INSURANCE 0 0 0 0 0 0 0 0 0 0.00% 150 WORKER'S COMPENSATION 0 196 0 0 0 0 0.00% TOTAL PERSONNEL SERVICES $3,221 $3,313 $2,735 $10,372 $11,882 0 $16,337 0 $16,092 0.00% 35.43% SUPPLIES 200 OFFICE SUPPLIES $4,698 $4,154 $2,261 $2,674 $3,500 $1,660 $3,000 -14.29% 212 POSTAGE 0 0 3 9 50'' 1,500 1,500 2900.00% 250 SALES TAX 0 0 0 0 0'' 0 0 0.00% TOTAL SUPPLIES $4,698 $4,154 $2,264 $2.683 $3,550: $3,160 $4,500 26.76% OTHER SERVICES & CHARGES 300 PROFESSIONAL SERVICES $0 $14,858 ($156) $318 $0 $0 $0 0.00% 305 ADMINISTRATION 0 0 4,422 2,641 5,000, 3,500 5,000 0.00% 308 PROFESSIONAL SERVICES 0 82,770 5,012 0 0' 0 0 309 MISCELLANEOUS 7,721 4,276 0 296 100 150 200 0.00% 100.00% 310 CONFERENCE REGISTRATION FEES 0 1,212 0 0 500 0 0 320 INTERNET CONNECTION 0 467 0 220 500', 0 0 -100.00% -100.00% 322 WEB SITE 0 1,230 830 635 5,000 1,000 2,000 -60.00% 331 MILEAGE 0 1,119 295 502 300' 100 500 66.67% 332 RECORDING SECRETARY 0 0 1,650 1,740 2,0001, 1,900 2,100 5.00% 334 COMPUTER SERVICES 0 0 0 1,247 1,500' 1,500 1,500 0.00% 346 MARKETING & ADVERTISING 0 0 0 0 0 0 350 PRINTING - OTHER 0 1,000 0 0 0 0 0 0 0.00% 0.00% 351 LEGAL NOTICES 0 2,420 3,275 673 3,0001 4,000 5,000 66.67% 352 NEWSLETTER/PUBLIC RELATIONS 0 0 6,675 2,514 3,500, 3,500 4,000 14.29% 361 GENERAL LIABILITY INSURANCE 1,378 1,787 1,491 1,183 1,800 1,800 1,800 0.00% 362 PROPERTY INSURANCE 0 0 60 20 0 0 0 0.00% 363 VEHICLE INSURANCE 0 0 53 67 0 65 65 0.00% 365 PUBLIC OFFICIALS LIABILITY INSURANCE 0 150 0 0 100 150 150 50.00% 384 RECYCLING COLLECTION 3,535 3,776 4,007 4,290 4,500' 4,500 10,000 122.22% 434 VLAWMO 0 0 6,519 0 01 0 0 0.00% 435 LMC 0 0 511 528 6501 500 650 0.00% 436 RCLLG 0 0 100 100 200 100 125 -37.50% 440 DUES & SUBSCRIPTIONS 2,629 5,997 0 0 25 20 0 -100,00% 450 CHARITABLE GAMBLING DISTRIBUTIONS 0 0 1,832 5,708 5,000 5,000 5,000 0.00% TOTAL OTHER SERVICES & CHARGES $15,263 $121,062 $36,576 $22,681 $33,675 $27,785 $38,090 13.11% CAPITAL OUTLAY 570 FURNITURE & OFFICE EQUIPMENT $0 $0 $1,780 $2,441 $3,000 $0 $0 -100.00% 720 OPERATING TRANSFERS OUT 0 0 0 0 0 0 0 0.00% TOTAL CAPITAL OUTLAY $0 $0 $1,780 $2,441 $3,000 $0 $0 -100.00% TOTAL CLERK/GENERAL GOVERNMENT $23,182 $128,529 $43,355 $38,178 $52,107 $47 281 $58 682 12 62 % (adopted November 17, 2009) Page 7 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET ELECTIONS DEPARTMENT 41410 ACCT. 2005 2006 2007 2008 2009 # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ADnPTFn 11 /17/2009 2009 2010 % PROJECTED ADOPTED CHANGE 100 105 130 160 WAGES & SALARIES TEMPORARY EMPLOYEES FICA CONTRIBUTIONS WORKER'S COMP. $0 137 0 0 $0 3,950 0 0 $0 0 0 0 $0 969 0 0 $ c c c $0 0 0 0 $0 1,000 0 0 0.00% 0.00% 0.00% 0.00% TOTAL PERSONNEL SERVICES $137 $3,950 $0 $969 $ $0 $1,000 0.00% SUPPLIES 210 212 250 OPERATING SUPPLIES - OTHER POSTAGE SALES TAX 0 0 0 189 0 0 0 0 0 55 0 0 200 0 0, 0 0 0 200 0 0 0.00% 0.00% 0.00% TOTAL SUPPLIES $0 $189 $0 $55 $200 $0 $200 0.00% OTHER SERVICES & CHARGES 308 309 331 350 351 400 ADMINISTRATION MISCELLANEOUS MILEAGE OTHER PRINTING LEGAL NOTICES REPAIR/MAINTENANCE EQUIPMENT 0 0 0 0 0 0 0 0 0 64 0 131 0 153 0 0 0 0 2,993 2,088 0 0 0 0 0 150 0 50 0 0 0 450 0 0 0 0 3,500 3,000 0 50 0 0 0.00% 1900.00% 0.00% 0.00% 0.00% 0.00% TOTAL OTHER SERVICES & CHARGES $0 $195 $153 $5,081 $200 $450 $6,550 3175.007 TOTAL ELECTIONS $137 $4,334 $153 $6,105 $400 $450 $7,750 1837.50% (adopted November 17, 2009) Page 8 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET FINANCIAL ADMINISTRATION DEPARTMENT 41500 ACCT. # ACCOUNT DESCRIPTION 2005 ACTUAL 2006 ACTUAL 2007 ACTUAL 2008 ACTUAL 2009 ADOPTED!, 2009 PROJECTED 11/17/2009 2010 ADOPTED % CHANGE PERSONNEL SERVICES 100 130 135 150 WAGES & SALARIES FICA CONTRIBUTIONS HEALTH INSURANCE WORKER'S COMP. $3,000 222 0 0 $0 0 0 0 $0 0 0 0 $0 0 0 0 $0 0 0 0 $0 0 0 0 $0 0 0 0 0.00% 0.00% 0.00% 0.00% TOTAL PERSONNEL SERVICES $3,222 $0 $0 $0 $0 $0 $0 0.00% SUPPLIES 200 250 OFFICE SUPPLIES SALES TAX 0 0 0 0 0 0 0 0 0, 0 0 0 0 0 0.00% 0.00% TOTAL SUPPLIES $0 $0 $0 $0 $0 $0 $0 0.00% OTHER SERVICES & CHARGES 308 301 329 334 309 ADMINISTRATION AUDITING SERVICES ACCOUNTING SERVICES COMPUTER SERVICES MISCELLANEOUS EXPENSE 0 0 0 0 0 260 3,700 0 0 48 0 4,995 20,880 0 0 150 10,000 29,561 1,001 0 0 7,606 25,0001 5001 0' 0 7,600 30,000 0 0 0 7,840 35,000 500 0 0.00% 3.16% 40.00% 0.00% 0.00% TOTAL OTHER SERVICES & CHARGES $0 $4,008 $25,875 $40,712 $33,100' $37,600 $43,340 30.94% TOTAL FINANCIAL ADMINISTRATION $3,222 $4,008 $25,875 $40,712 $33,100$37,600 $43,340 30.94% (adopted November 17, 2009) Page 9 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET LEGAL SERVICES DEPARTMENT 41600 11 /17/2009 ACCT. 2005 2006 2007 2008 2009 2009 2010 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED ADOPTED CHANrF rtyl-o h u"Mmu CJ 300 PROFESSIONAL SERVICES 0 0 0 303 PROSECUTION 0 1,715 5,769 0 3,295 0 7,000 0 3,000 0 5,000 0.00% -28.57% 304 LEGAL SERVICES 113,094 27,920 19,631 22,055 25,000 30,000 25,000 0,00% 305 LEGAL SERVICES - LAND ISSUES 0 0 0 3,338 10,000 5,000 5,000 -50.00% 309 MISCELLANEOUS 0 562 0 0 0 0 317 LEGAL - ANNEXATION 0 146,746 20,818 3,503 0 0 0 0 0.00% TOTAL OTHER SERVICES 8, CHARGES $113,094 $176,943 $46,218 $32,191 $42,000 $38,000 $35,000 0.00% -16.677 CAPITAL OUTLAY 720 OPERATING TRANSFERS OUT 0 0 0 25,000 25,000 125,000 0 -100.00% TOTAL CAPITAL OUTLAY $0 $0 $0 $25,000 $25,000 $125,000 $0 -100.00% TOTAL LEGAL SERVICES $113,094 $176,943 $46,218 $57,191 $67,000 $163,000 $35,000 -47.76% (adopted November 17, 2009) Page 10 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET PLANNING & ZONING DEPARTMENT41910 ACCT, # ACCOUNT DESCRIPTION 2005 ACTUAL 2006 ACTUAL 2007 ACTUAL 2008 ACTUAL 2009 ADOPTED, 2009 PROJECTED 11/17/2009 2010 ADOPTED % CHANGE OTHER SERVICES & CHARGES 300 308 302 309 315 325 326 327 332 348 433 PROFESSIONAL SERVICES ADMINISTRATION ENGINEERING SERVICES MISCELLANEOUS ZONING ADMINISTRATION NPDES TRAINING NPDES EDUCATION NPDES ADMINISTRATION RECORDING SECRETARY COMP. PLAN UPDATE DUES & SUBSCRIPTIONS 0 0 0 0 14,023 0 0 0 0 0 0 0 0 0 1,535 1,566 125 0 6,874 0 6,189 475 0 0 0 268 2,192 0 0 1,377 0 20,462 0 5,485 1,752 2,510 0 1,200 0 0 0 0 7,113 0 20,000 10,000 0 0 2,200 250 250 2,000 1,800. 25,000'', 0 0 2,500 0 0 46 0 0 0 1,200 17,125 0 0 5,000 0 0 0 0 0 0 2,100 10,000 0 -100.00 % -50.00% 0.00% 0.00% -100.00% -100.00% -100.00% -100.00% 16.67% -60.00% 0.00% TOTAL OTHER SERVICES & CHARGES $14,023 $16,764 $24,298 $18,060 $61,500 $20,871 $17,100 -72.20% CAPITAL OUTLAY 720 OPERATING TRANSFERS OUT 0 0 0 0 0, 0 0 0.00% TOTAL CAPITAL OUTLAY $0 $0 $0 $0 $0'. $0 $0 0.00% TOTAL PLANNING & ZONING $14,023 $16,764 $24,298 $18,060 $61,500 $20 871 $17 100 -72 20 % (adopted November 17, 2009) Page 11 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET HERITAGE HALL DEPARTMENT 41940 11/17/2009 ACCT. 2005 2006 2007 2008 2009 2009 2010 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED ADO TED CHANGE SUPPLIES 205 CLEANING SUPPLIES 0 0 0 0 210 OPERATING SUPPLIES - OTHER 0 0 0 1,377 2,00 0 2,000 0 2,000 0.00% 0.00% 211 CHEMICALS 0 0 0 0 c 0 0 0.00% 230 BUILDING MATERIALS 0 0 0 0 c 250 SALES TAX 0 0 0 22 c 0 150 0 200 0.00% 0.00% TOTAL SUPPLIES $0 $0 $0 $1,398 $2,00 $2,150 $2,200 10.00% OTHER SERVICES & CHARGES 300 PROFESSIONAL SERVICES 0 0 0 2,750 8,000 4,000 4,500 -43.75% 309 CONTRACT SERVICES 0 0 0 0 1,000 2,000 11,800 80.00% 321 TELEPHONE 3,536 1,634 245 1,162 1,500 1,500 1,500 0.00% 362 PROPERTYINSURANCE 0 0 0 406 750 750 750 0.00% 381 ELECTRICITY 0 130 0 3,065 3,600 3,600 3,900 8.33% 383 GAS 0 0 0 1,969 8,000 3,000 3,800 -52.50% 384 RUBBISH/RECYCLING 0 0 0 0 0 0 385 WATER/SEWER UTILITIES 0 0 31 1,678 400 2,000 0 2,000 0.00% 400.00% 400 REPAIR/MAINTENANCE - OTHER 0 825 0 482 500 500 500 0.00% 401 REPAIR/MAINTENANCE- BUILDINGS 0 0 0 318 1,000 3,000 1,000 0.00% TOTAL OTHER SERVICES & CHARGES $3,536 $2,589 $276 $11,830 $24,750 $20,350 $19,750 -20.20% CAPITAL OUTLAY 520 CAPITAL OUTLAY - BUILDING IMPROVEMEP 0 0 0 244 3,800 1,000 000 -73,68% 570 FURNITURE & OFFICE EQUIPMNT 0 0 0 0 600 0 0 -100.00% 580 OTHER EQUIPMENT/IMPROVEMENTS 0 0 0 9,427 8,000 1,500 0 -100.00% 720 OPERATING TRANSFERS 0 0 0 20,000 30,000 27,098 0 -100.00% TOTAL CAPITAL OUTLAY $0 $0 $0 $29,672 $42,400 $29,598 $1,000 -97.647 TOTAL BUILDING MAINTENANCE $3,536 $2,589 $276 $42.900 $69.150 S52 n8ft P22 qen _aa ado{ (adopted November 17, 2009) Page 12 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET POLICE DEPARTMENT 42100 11 /17/2009 ACCT. 2005 2006 2007 2008 2009 2009 2010 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ADOPTED' PROJECTED ADOPTED CHANGE OTHER SERVICES & CHARGES 305 REGULAR LAW ENFORCEMENT 60,409 66,635 65,819 73,589 79,692, 79,779 79,300 -0.49 % 306 SPECIAL LAW ENFORCEMENT 0 0 0 0 100 0 307 DISPATCH COSTS 0 (1,881) 2,698 2,466 2,466 2,466 0 2,700 -100.00 % 9.49% 308 ADMINISTRATION 0 0 589 0 700 0 0 -100.00% 309 MISCELLANEOUS 0 73 0 0 125 0 0 -100.00% TOTAL OTHER SERVICES & CHARGES $60,409 $64,827 $69,106 $76,055 $83,083 $82,245 $82,000 -1.30 % TOTAL POLICE $60,409 $64,827 $69,106 $76,055 $83,083 $82,245 $82,000 -1.30% (adopted November 17, 2009) Page 13 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET FIRE DEPARTMENT42200 ACCT. # ACCOUNT DESCRIPTION 2005 ACTUAL 2006 ACTUAL 2007 ACTUAL 2008 ACTUAL 2009 ADOPTED 2009 PROJECTED 11/17/2009 2010 ADOPTED % CHANGE OTHER SERVICES & CHARGES 308 309 311 312 ADMINISTRATION MISCELLANEOUS FIRE SERVICE FIRE MARSHALL SERVICES $0 0 15,519 0 $0 0 11,308 3,864 $0 0 12,510 3,794 $0 0 12,907 3,928 $0 0 14,109 3,730 $0 0 14,109 3,730 $0 0 14,391 3,805 0.00% 0.00% 2.00% 2.00% TOTAL OTHER SERVICES & CHARGES $15,519 $15,172 $16,304 $16,835 $17,839 $17,839 $18,196 2.00% TOTAL FIRE $15,519 $15,172 $16,304 $16,835 $17,839 $17,839 $18,196 2.00% (adopted November 17, 2009) Page 14 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET ANIMAL CONTROL DEPARTMENT42300 11/17/2009 ACCT. # ACCOUNT DESCRIPTION 2005 ACTUAL 2006 ACTUAL 2007 ACTUAL 2008 ACTUAL 2009 ADOPTED 2009 PROJECTED 2010 ADOPTED % CHANGE OTHER SERVICES & CHARGES 300 PROFESSIONAL SERVICES 0 0 0 0 0 0 0 0.00% 309 MISCELLANEOUS 0 0 222 0 0, 0 0 0.00% 323 ANIMAL REMOVAL 0 302 300 0 500' 0 0 -100.00% 324 ANIMAL ENFORCEMENT 0 150 0 0 175'' 625 100 -42.86% TOTAL OTHER SERVICES & CHARGES $0 $452 $522 $0 $675, $625 $100 -85.197 CAPITAL OUTLAY 720 OPERATING TRANSFERS OUT 0 0 0 0 0' 0 0 0.00 TOTAL CAPITAL OUTLAY $0 $0 $0 $0 $0 $0 $0 0.00% TOTAL ANIMAL CONTROL $0 $452 $522 $0 $675I $625 $100-85.19% (adopted November 17, 2009) Page 15 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET BUILDING INSPECTIONS DEPARTMENT 42401 11/17/2009 ACCT. 2005 2006 2007 2008 2009 2009 2010 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED ADOPTED CHANGE OTHER SERVICES & CHARGES 313 BUILDING INSPECTIONS 17.253 23,960 18,297 7,410 5,000' 9,000 9,538 90.76% 309 MISCELLANEOUS 0 0 0 0 0' 0 0 0.00% 316 BUILDING SECRETARY SERVICES 0 0 830 1,479 1,500', 1.000 2,000 33.33% 334 COMPUTER SERVICES 0 0 0 1,380 1,500' 1,500 1,500 0.00% 328 CODE ENFORCEMENT 0 0 0 0 1,000' 0 0 -100.00% TOTAL OTHER SERVICES & CHARGES $17,253 $23,960 $19,127 $10,269 $9,000' $11,500 $13,038 44.87% CAPITAL OUTLAY 720 OPERATING TRANSFERS OUT 0 0 0 0 01 0 0 0.00% TOTAL CAPITAL OUTLAY $0 $0 $0 $0 $0 $0 $0 0.00% TOTAL BUILDING INSPECTIONS $17,253 $23,960 $19,127 $10,269 $9,0001 $11,500 $13,038 44.87% (adopted November 17, 2009) 1 Page 16 1 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET ROAD MAINTENANCE DEPARTMENT43122 11/17/2009 ACCT. 2005 2006 2007 2008 2009 2009 2010 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED ADOPTED CHANGE SUPPLIES 211 CHEMICALS 0 0 0 0 0', 0 0 0.00% 210 OPERATING SUPPLIES - OTHER 0 0 0 0 0' 0 224 GRAVEL/STREET MATERIAL 0 726 355 0 1,500', 0 0 0 0.00% -100.00% 225 SALT/SAND 0 0 0 0 0'. 0 0 0.00% 226 SIGNS, SIGN REPAIR MATERIALS 0 0 0 0 700 500 700 0.00% 250 SALES TAX 0 0 0 0 0. 0 0 0,00% TOTAL SUPPLIES $0 $726 $355 $0 $2,200' $500 $700 -68.18% OTHER SERVICES & CHARGES 300 PROFESSIONAL SERVICES 0 0 21,338 0 0 0 0 0.00% 302 ENGINEERING FEES 66,472 79,675 17,625 3,022 8,000 8,000 3,000 -62.50% 308 ADMINISTRATION 0 98 0 0 0 0 0 0.00% 309 MISCELLANEOUS 0 0 0 0 0l 0 0 0.00% 327 NPDES- STORMWATER 0 0 650 0 12,500 17,000 15,000 20.00% 351 LEGAL NOTICES 0 0 0 0 0 0 0 0.00% 382 ELECTRICITY - STREETLIGHTS 820 882 905 854 1,200 1,100 1,200 0.00% 385 ROW MAINTENANCE 0 0 0 0 12,000, 5,000 5,000 -58.33% 405 ROAD MAINTENANCE/REPAIR 0 3,371 3,854 239 8,800! 2,200 5,000 -43,18% 433 DUES AND SUBSCRIPTIONS 0 0 42 42 50 50 50 0.00% TOTAL OTHER SERVICES & CHARGES $67,292 $84,026 $44,414 $4,157 $42,550 $33,350 $20,250 -31.26% CAPITAL OUTLAY 540 HEAVY MACHINERY/EQUIPMENT 0 0 0 0 OI 0 0 0.00% 720 OPERATING TRANSFERS 0 101,945 0 0 011 0 0 0.00% TOTAL CAPITAL OUTLAY $0 $101,945 $0 $0 $01 $0 $0 0.00% TOTAL ROAD MAINTENANCE $67,292 $186,697 $44,769 $4,157 $44,750 $33,850 $29950 -33 07% (adopted November 17, 2009) Page 17 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET ICE & SNOW REMOVAL DEPARTMENT 43125 ACCT. # ACCOUNT DESCRIPTION 2005 2006 ACTUAL ACTUAL 2007 ACTUAL 2008 ACTUAL 2009 ADOPTED 2009 PROJECTED 11 /17/2009 2010 ADOPTED % CHANGE SUPPLIES 225 210 250 SALT SAND OPERATING SUPPLIES - OTHER SALES TAX 0 779 0 0 0 0 2,280 0 148 7,091 0 461 5,800' 0' 250, 7,000 0 500 10,000 0 715 72.41% 0.00% 186.00 % TOTAL SUPPLIES $0 $779 $2,428 $7,551 $6,050' $7,500 $10,715 77.117 309 400 404 OTHER SERVICES & CHARGES MISCELLANEOUS REPAIR/MAINTENANCE - OTHER REPAIR/MAINTENANCE - CONTRACTUAL 0 0 10,473 0 0 1,606 0 8,028 98 0 1,110 15,383 0 0 11,000! 0 0 13,000 0 0 15,000 0.00% 0.00% 36.36% TOTAL OTHER SERVICES & CHARGES $10,473 $1,606 $8,125 $16,493 $11,000 $13,000 $15,000 36.36% CAPITAL OUTLAY 540 HEAVY MACHINERY/EQUIPMENT 0 0 0 0 0' 0 0 0.00% 720 OPERATING TRANSFERS 0 0 0 0 D 0 0 0.00% TOTAL CAPITAL OUTLAY $0 $0 $0 $0 $0 $0 $0 0.00% TOTAL ICE & SNOW REMOVAL $10,473 $2,385 $10,553 $24,044 $17,0501 $20,500 $25 715 50 82% (adopted November 17, 2009) Page 18 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET PARK MAINTENANCE DEPARTMENT 4410 11/17/2009 ACCT. 2005 2006 2007 2008 2009 2009 2010 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED ADOPTED CHANGE SUPPLIES 211 CHEMICALS 0 0 0 0 0! 0 0 0.00% 210 OPERATING SUPPLIES - OTHER LANDSCAPING MATERIALS 0 0 0 0 0 0 0 0 0' 0 0 0 0 0 0.00 0.00% 226 250 SIGNS, SIGN REPAIR MATERIALS SALES TAX 0 0 0 0 0 0 0 0 0 0, 0 0 0 0 0.00% 0.00% TOTAL SUPPLIES $0 $0 $0 $0 $0' $0 $0 0.007 OTHER SERVICES & CHARGES 300 PROFESSIONAL SERVICES 0 0 0 0 0 0 0 0.00% 404 PARK MAINTENANCE - CONTRACTUAL 0 0 0 0 0 0 0 0.00% 400 REPAIR/MAINTENANCE-OTHER 0 0 0 0 0 0 0 0.00% 309 MISCELLANEOUS 0 0 0 0 of 0 0 0.00% TOTAL OTHER SERVICES & CHARGES $0 $0 $0 $0 $01 $0 $0 0.00% CAPITAL OUTLAY I 580 OTHER EQUIPMENT/IMPROVEMENTS 0 0 0 0 0, 0 0 0.00% 540 HEAVY MACHINERY/EQUIPMENT 0 0 0 0 0 0 0 0.00% 720 OPERATING TRANSFERS 0 0 0 0 0' 0 0 0.00% TOTAL CAPITAL OUTLAY $0 $0 $0 $0 $01 $0 $0 0.00% 0.00% TOTAL PARK MAINTENANCE $0 $0 $0 $0 $0' $0 $0 0.00% (adopted November 17, 2009) Page 19 THIS PAGE INTENTIONALLY LEFT BLANK (adopted November 17, 2009) Page 20 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET 201 PARK AND PLAYGROUND FUND REVENUE BUDGET ACCT. # ACCOUNT DESCRIPTION MISCELLANEOUS 33604 GRANTS 34785 PARK DEDICATION FEES 36210 INTEREST INCOME 36200 MISCELLANEOUS 39200 TRANSFERSIN TOTAL MISCELLANEOUS TOTAL REVENUES 2005 2006 2007 2008 2009 2009 2010 % ACTUAL ACTUAL ACTUAL ACTUAL ADOPTED, PROJECTED ADOPTED CHANGE $0 $0 $0 $0 0 0 0 0 697 1,124 1,738 807 0 0 0 0 0 0 0 0 $697 $1,124 $1,738 $807 $697 $1,124 $1,738 $807 $0 $0 0.00% 0 0 -100.00% 600 600 -32.92% 0 0 0.00% 0 0 0.00% $600 $600 -79.27% $600 $600 -79.27 % EXPENDITURE BUDGET SUPPLIES 210 OPERATING SUPPLIES - OTHER $0 $0 $0 $0 $0 $0 $0 0.00% 235 LANDSCAPING MATERIALS 0 0 0 0 0 0 0 0.00% 226 SIGNS & SIGN MATERIALS 0 0 0 0 0 0 0 0.00% 250 SALES TAX 0 0 0 0 0 0 0 0.00% TOTAL SUPPLIES $0 $0 $0 $0 $0 $0 $0 0.00% OTHER SERVICES & CHARGES 302 ENGINEERING FEES 0 0 0 0 0 0 0 0.00% 304 LEGAL FEES 0 0 0 0 0 0 0 0.00% 300 PROFESSIONAL SERVICES 0 0 0 0 0 0 0 0.00% 400 REPAIR/MAINTENANCE - OTHER 0 0 0 0 0 0 0 0.00% 540 EQUIPMENT 0 0 0 0 0 0 0 0.00% TOTAL OTHER SERVICES & CHARGES $0 $0 $0 $0 $0 $0 $0 0.007 CAPITAL OUTLAY 510 LAND 0 0 0 0 0 0 0 0.00% 580 OTHERIMPROVEMENTS 0 0 0 0 0 0 0 0.00% 720 TRANSFERS OUT 0 0 0 0 0 0 0 0,00% TOTAL CAPITAL OUTLAY $0 $0 $0 $0 $0 $0 $0 0.00% TOTAL EXPENDITURES $0 $0 $0 $0 $0 $0 $0 0.00% FUND BALANCE - JANUARY 1 $30,969 $31,666 $33,891 $35,629 $36,437 $36,437 $3I ,037 1.65% EXCESS REVENUE OVER EXPENDITURES $697 $1,124 $1,738 $807 $2,894 $600 $600 -79.27% FUND BALANCE - DECEMBER 31 $31,666 $32,790 $35,629 $36,437 $39,331 $37,037 $37 637 -4 31% (adopted November 17, 2009) Page 21 THIS PAGE INTENTIONALLY LEFT B (adopted November 17, 2009) Page 22 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET DEBT SERVICE FUNDS SUMMARY REVENUE BUDGET ACCT. # ACCOUNT DESCRIPTION 2005 ACTUAL 2006 ACTUAL 2007 ACTUAL 2008 ACTUAL 2009 ADOPTED 2009 PROJECTED 2010 ADOPTED % CHANGE PROPERTY TAXES 31001 CURRENT TAXES 31002 DELINQUENTTAXES 31003 FISCAL DISPARITY TAX 31004 PENALTIES & INTEREST TOTAL PROPERTY TAXES $0 0 0 0 $0 0 0 0 $93,540 0 1,689 0 $51,232 40 1,169 0 $23,900 0 0 0 $23,900 0 0 0 $52,600 0 0 0 120.08% 0.00% 0.00% 0.00% $0 $0 $95.229 $52,440 $23,900 $23,900 $52,600 120.08 % SPECIAL ASSESSMENTS MENT,S 36101 SPECIAL ASSESSMENTS 36102 DELINQUENT SPECIAL ASSESSMENTS 36103 PENALTIES & INTEREST 54,675 0 0 161,127 0 0 116,301 0 55 66,718 70 26,480 100,000 0 0' 67,287 0 27,368 60,034 0 23,393 -39.97% 0.00% 0.00% TOTAL FINES & FORFEITS $54,675 $161,127 $116,356 $93,269 $100,000, $94,656 $83,427 -16.57% MISCELLANEOUS 36210 INTEREST EARNINGS 39000 MISCELLANEOUS 39200 BOND PROCEEDS 39300 TRANSFERSIN 0 0 0 0 34 0 6,750 101,945 9,646 0 0 37,480 3,877 0 0 0 6,200' 0 0' 0' 4,945 0 0 0 4,865 0 0 0 -21.53% 0.00% 0.00% 0.00% TOTAL MISCELLANEOUS $0 $108,729 $47,126 $3,877 $6,200111 $4,945 $4,865 -21.537 TOTAL REVENUES $54,675 $269,856 $258,711 $149,586 $130,1001 $123,500 $140,892 8.30% EXPENDITURE BUDGET CAPITAL OUTLAY 601 BOND PRINCIPAL 0 24,480 50,327 72,207 89,15611 89,156 91,179 2.27% 602 BOND INTEREST 16,141 21,682 30,207 68,924 61,6861 61,686 59,063 -4.25% 603 FISCAL AGENT FEES 38 48 0 450 5501 450 550 0.00% 701 MISCELLANEOUS 0 0 0 0 0' 0 0 0.00% 720 TRANSFERS OUT 0 100,789 0 0 0 0 0 0.00% TOTAL CAPITAL OUTLAY $16,179 $146,999 $80,534 $141,581 $151,3921 $151,292 $150,792 -0.40% TOTAL EXPENDITURES $16,179 $146,999 $80.534 $141,581 $151,392 $151292 $150792 -040% FUND BALANCE -JANUARY1 $26,869 $65,365 $188,222 $366,400 $366,400, $366,400 $374,404 EXCESS REVENUE OVER EXPENDITURES $38,496 $122,857 $178,178 $8,004 ($21,293) ($27,792) ($9,900) FUND BALANCE - DECEMBER 31 $65,365 $188,222 $366,400 $374,404 $345,1071 $338,608 $364,504 5.62 % (adopted November 17, 2009) Page 23 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET 302 2004IMPROVEMENT BONDS REVENUE BUDGET ACCT. 2005 2006 2007 2008 2009 2009 # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ADOPTED PROJECTED 2010 CHANGE SPECIAL ASSESSMENTS 36101 SPECIAL ASSESSMENTS $54,675 $102,912 $73,993 $50,270 $72,000 $45,059 $42,695 -40.70% 36102 DELINQUENT SPECIAL ASSESSMENTS 0 0 0 70 0 0 36103 PENALTIES & INTEREST 0 0 10 17,736 0 18,023 0 14,638 0.00% 0.00% TOTAL FINES & FORFEITS $54,675 $102,912 $74,003 $68,077 $72,000 $63,082 $57,333 -20.37% MISCELLANEOUS 36210 INTEREST EARNINGS 0 0 4,660 1,373 2,551I 1,945 1,945 -23.76% 39100 BOND PROCEEDS 0 0 0 0 0', 0 0 0.00% 39200 TRANSFERS IN 0 101,945 0 0 0' 0 0 0.00% TOTAL MISCELLANEOUS $0 $101,945 $4,660 $1,373 $2,551' $1,945 $1,945 -23.76% TOTAL REVENUES $54,675 $204,857 $78,662 $69,449 $74,5511 $65,027 $59.278 -20.49% EXPENDITURE BUDGET CAPITAL OUTLAY 600 BOND PRINCIPAL $0 $24,480 $50,327 $52,207 $54,156'1 $54,156 $56,179 3.74% 610 BOND INTEREST 16,141 21,682 20,315 18,435 16,486' 16,486 14,463 -12.27% 620 FISCAL AGENT FEES 38 38 0 0 50' 0 50 0.00% 720 TRANSFERS OUT 0 94,039 0 0 0'. 0 0 0.00% TOTAL CAPITAL OUTLAY $16.179 $140,239 $70.642 $70,642 $70,691, $70,642 $70,692 0.00% TOTAL EXPENDITURES $16,179 $140,239 $70,642 $70,642 $70,692: $70,642 $70 692 0.00% FUND BALANCE -JANUARY1 $26,869 $65,365 $129,983 $138,003 $136,8W $136,810 $131,195 -4.10% EXCESS REVENUE OVER EXPENDITURES $38,496 $64,618 $8,020 ($1,193) $3,8591 ($5,615) ($11,414) -395.80% FUND BALANCE - DECEMBER 31 $65,365 $129,983 $138,003 $136,810 $140,669I $131 195 $119 781 -14 85% (adopted November 17, 2009) Page 24 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET 303 2006 IMPROVEMENT BONDS REVENUE BUDGET ACCT. 2005 2006 2007 2008 2009 2009 2010 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ADOPTED, PROJECTED ADOPTED CHANGE SPECIAL ASSESSMENTS 36101 SPECIAL ASSESSMENTS $0 $58,215 $42,308 $16,448 $28,000 $22,229 $17,339 -38.08% 36102 DELINQUENT SPECIAL ASSESSMENTS 0 0 0 0 0 36103 PENALTIES & INTEREST 0 0 46 8,744 0 0 9,345 0 8,755 0.00% 0.00% TOTAL FINES & FORFEITS $0 $58,215 $42,354 $25,192 $28,000 $31,574 $26,094 -6.81% MISCELLANEOUS 36210 INTEREST EARNINGS 39100 BOND PROCEEDS 39200 TRANSFERS IN 0 0 0 34 6,750 0 4,483 0 37,480 706 0 0 2,570; 0 0 1,920 0 0 1,920 0 0 -25.28% 0.00% 0.00% TOTAL MISCELLANEOUS $0 $6,784 $41,963 $706 $2,570 $1,920 $1,920 -25.28% TOTALREVENUES $0 $64,999 $84,316 $25,898 $30,570' $33,494 $28,014 -8.36% EXPENDITURE BUDGET CAPITAL OUTLAY 600 BOND PRINCIPAL $0 $0 $0 $20,000 $20,00011 $20,000 $20,000 0.00% 610 BOND INTEREST 0 0 9,891 10,105 9,2451, 9,245 9,245 0.00% 620 FISCAL AGENT FEES 0 10 0 0 50 0 50 0.00% 720 TRANSFERS OUT 0 6,750 0 0 01 0 0 0.00% TOTAL CAPITAL OUTLAY $0 $6,760 $9,891 $30,105 $29,2951 $29,245 $29,295 0.007 TOTAL EXPENDITURES $0 $6,760 $9,891 $30,105 $29,2951 $29 245 $29 295 0.00% FUND BALANCE - JANUARY 1 $0 $0 $58,239 $132,664 $128,457' $128,457 $132,707 EXCESS REVENUE OVER EXPENDITURES $0 $58,239 $74,425 ($4,207) $1,275 $4,249 ($1,281) FUND BALANCE - DECEMBER 31 $0 $58,239 $132,664 $128,457 $129,732 $132 707 $131 426 1 31% (adopted November 17, 2009) Page 25 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET 304 2007 CAPITAL IMPROVEMENT PLAN BONDS REVENUE BUDGET ACCT. 2005 2006 2007 2008 2009 2009 2010 % # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ADOPTED, PROJECTED ADOPTED CHAK PHVVt:HIY IAXES 31001 CURRENTTAXES 31002 DELINQUENT TAXES 31003 FISCAL DISPARITIES TAXES 31004 PENALTIES & INTEREST TOTAL FINES & FORFEITS $0 0 0 0 $0 0 0 0 $93,540 0 1,689 0 $51,232 40 1,169 0 $23,90Q 0 0 0 $23,900 0 0 0 $52,600 0 0 0 120.08% 0.00% 0.00% 0.00% $0 $0 $95,229 $52,440 $23,90q $23,900 $52,600 120.087 MISCELLANEOUS 36210 INTEREST EARNINGS 39100 BOND PROCEEDS 39200 TRANSFERS IN 0 0 0 0 0 0 503 0 0 1,798 0 0 1,079� 0 0 1,079 0 0 1,000 0 0 -7.33% 0.00% 0.00% TOTAL MISCELLANEOUS $0 $0 $503 $1,798 $1,079, $1,079 $1,000 -7.33% TOTAL REVENUES $0 $0 $95.733 $54,238 $24,979, $24,979 $53,600 114.58% EXPENDITURE BUDGET CAPITAL OUTLAY 600 BOND PRINCIPAL 610 BOND INTEREST 620 FISCAL AGENT FEES 720 TRANSFERS OUT $0 0 0 0 $0 0 0 0 $0 0 0 0 $0 40,384 450 0 $15.000 35,9551, 456 0 $15,000 35,955 450 0 $15,000 35,355 450 0 0.00% -1.67% 0.00% 0.00% TOTAL CAPITAL OUTLAY $0 $0 $0 $40,834 $51,405'', $51,405 $50,805 -1.17% TOTAL EXPENDITURES $0 $0 $0 $40,834 $51,405', $51,405 $50,805 -1.17% 1 FUND BALANCE ;JANUARY 1^ ^ T ^^^ $0 $0 $0 $95,733 $109,136$109,136 $82,710 (adopted November 17, 2009) Page 26 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET CAPITAL IMPROVEMENT FUND SUMMARY REVENUE BUDGET ACCT. 2005 2006 2007 2008 2009 # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ADOPTED SPECIAL ASSESSMENTS 36101 SPECIAL ASSESSMENTS 0 0 0 0 36102 DELINQUENT SPECIAL ASSESSMENTS 0 0 0 0 0 36103 PENALTIES & INTEREST 0 0 0 0 0 TOTAL SPECIAL ASSESSMENTS $0 $0 $0 $0 $( MISCELLANEOUS 36210 INTEREST EARNINGS $0 $0 $11,400 ($564) $( 36200 MISCELLANEOUS 170,000 8,283 0 0 39100 BOND PROCEEDS 0 229,967 850,000 0 39200 TRANSFERS IN 0 31,180 0 20,000 30,00( TOTAL MISCELLANEOUS $170,000 $269,430 $861,400 $19,436 $30,001 TOTAL REVENUES $170,000 $269,430 $861,400 $19,436 $30,00( EXPENDITURE BUDGET OTHER SERVICES & CHARGES 302 ENGINEERING FEES 0 524 1,314 2,184 0 304 LEGAL FEES 0 0 7,286 0 335 ARCHITECT FEES 0 0 78,870 (2,391) 308 OTHER PROFESSIONAL SERVICE 0 0 3,136 3,785 309 MISCELLANEOUS 0 0 26,348 0 310 CONFERENCE REGISRATIONS 0 0 25 0 333 MEETING PREPARATION 0 0 50 0 351 LEGAL NOTICE PUBICATIONS 0 0 598 0 610 INTEREST 0 0 676 0 620 FISCAL AGENT FEES 0 0 32 0 TOTAL OTHER SERVICES & CHARGES $0 $524 $118,334 $3,577 $C CAPITAL OUTLAY 531 OTHER IMPROVEMENTS 476,432 203,611 0 0 C 520 BUILDING CONSTRUCTION 0 0 728,090 57,213 C 720 OPERATING TRANSFERS 0 31,817 42,480 0 0 TOTAL CAPITAL OUTLAY $476,432 $235,428 $770,570 $57,213 $ TOTAL EXPENDITURES $476,432 $235,952 $888,904 $60,791 $ FUND BALANCE - JANUARY 1 $314,715 $8,283 $41,761 $14.257 ($27,098 EXCESS REVENUE OVER EXPENDITURES ($306,432) $33,478 ($27,504) ($41,354) $30,000 FUND BALANCE - DECEMBER 31 $8,283 $41.761 $14.257 ($27 098) $2 9n7 2009 2010 % PROJECTED ADOPTED CHANGE 0 16,940 0.00% 0 0 0.00% 0 1.694 0.00% $0 $18,634 0.00% $1 ($87) 0.00% 70,126 0 0.00% 0 0 0.00% 74,098 0 -100.00% $144,225 ($87) -100.29% $144,225 $18 547 -38 18% 0 0 0 0 0 0 0 0 0 0 0 0 0 D 0 D 0 D 0 $0 0 0 176,160 0 $176,160 0', $176,160 ($27,098) 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% $0 0.00% 0 0.00% 0 0.00% 0 0.00% -1494.87% (adopted November 17, 2009) Page 27 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET CAPITAL IMPROVEMENT FUND S 401 STREET IMPROVEMENT FUND REVENUE BUDGET ACCT. # ACCOUNT DESCRIPTION 2005 2006 2007 2008 2009 ACTUAL ACTUAL ACTUAL ACTUAL ADOPTED 2009 2010 % PROJECTED ADOPTED CHAN(;F MIJCt_ LLANLO 36210 INTEREST EARNINGS 36200 MISCELLANEOUS 39100 BOND PROCEEDS 39200 TRANSFERS IN $0 170,000 0 0 $0 8,283 229,967 31,180 $719 0 0 0 $0 0 0 0 $0 0 0 OI $0 0 0 0 $0 0 1 0 0 0.00% 0.00% 0.00% 0.00% TOTAL MISCELLANEOUS $170,000 $269,430 $719 $0 $0 $0 $0 0.00% TOTAL REVENUES $170,000 $269,430 $719 $0 $0 $0 $0 0.00% EXPENDITURE BUDGET OTHER SERVICES & CHARGES 302 ENGINEERING FEES 304 LEGAL FEES 0 0 524 0 0 0 0 0 0 Oi 0 0 0 0 0.00% 0.00% TOTAL OTHER SERVICES & CHARGES $0 $524 $0 $0 $0 $0 $0 0.00% CAPITAL OUTLAY 531 OTHER IMPROVEMENTS 720 OPERATING TRANSFERS 476,432 0 203,611 31,817 0 42,480 0 0 0 0 0 0 0 0 0.00% 0.00% TOTAL CAPITAL OUTLAY $476,432 $235,428 $42,480 $0 $0 $0 $0 0.00% TOTAL EXPENDITURES $476,432 $235,952 $42,480 $0 $0 $0 $0 0.00% FUND BALANCE - JANUARY 1 $314,715 $8,283 $41,761 $0 $0 $0 $0 EXCESS REVENUE OVER EXPENDITURES ($306,432) $33,478 ($41,761) $0 $0 $0 $0 FUND BALANCE - DECEMBER 31 $8,283 $41,761 $0 $0 $0I $0 $0 0.00% (adopted November 17, 2009) Page 28 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET 402 CITY HALL CONSTRUCTION REVENUE BUDGET ACCT. 2005 2006 2007 2008 2009 # ACCOUNT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ADOPTED MISCELLANEOUS 36210 INTEREST EARNINGS $0 $0 $10,681 ($564) $ 36200 MISCELLANEOUS 0 0 0 0 39100 BOND PROCEEDS 0 0 850,000 0 39200 TRANSFERS IN 0 0 0 20,000 30.00 TOTAL MISCELLANEOUS TOTALREVENUES EXPENDITURE BUDGET OTHER SERVICES & CHARGES 302 ENGINEERING FEES 304 LEGAL FEES 308 ADMINISTRATION 309 MISCELLANEOUS 310 CONFERENCE REGISRATIONS 333 MEETING PREPARATION 335 ARCHITECT FEES 351 LEGAL NOTICE PUBICATIONS 610 INTEREST 620 FISCAL AGENT FEES TOTAL OTHER SERVICES & CHARGES 531 720 $0 $0 $860,681 $19,436 $0 $0 $860,681 $19.436 2009 2010 % PROJECTED ADOPTED CHANGE $0 $0 0.00% 0 0 0.00% 0 0 0.00% 27,098 1 0 -100.00% $27,098 $0 -100.00% $27,098 $0 -100.00% 0 0 1,314 2,184 0 0 0 0.00% 0 0 7,286 0 0 0 0 0.00% 0 0 3,136 3,785 0 0 0 0.00% 0 0 26,348 0 0 0 0 0.00% 0 0 25 0 0 0 0 0.00% 0 0 50 0 0 0 0 0.00% 0 0 78,870 (2,391) 0 0 0 0.00% 0 0 598 0 0 0 0 0.00% 0 0 676 0 0 0 0 0.00% 0 0 32 0 0 0 0 0.00% $0 $0 R11R 7Ad G2177 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET 403 SCHEUNEMAN ROAD IMPROVEMENT REVENUE BUDGET ACCT. # ACCOUNT DESCRIPTION 2005 ACTUAL 2006 ACTUAL 2007 ACTUAL 2008 ACTUAL 2009 ADOPTED 2009 PROJECTED 2010 ADOPTED CHANGE SPECIAL ASSESSMENTS 36101 SPECIAL ASSESSMENTS 36102 DELINQUENT SPECIAL ASSESSMENTS 36103 PENALTIES & INTEREST 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0' 0 0 0 16,940 0 1,694 0.00% 0.00% 0.00% TOTAL SPECIAL ASSESSMENTS $0 $0 $0 $0 $01, $0 $18,634 0.00% MISCELLANEOUS 36210 INTEREST EARNINGS $0 $0 $0 $0 $Q $0 ($127) 0.00% 36200 MISCELLANEOUS 0 0 0 0 0 44,460 0 0.00% 39100 BOND PROCEEDS 39200 TRANSFERS IN 0 0 0 0 0 0 0 0 Oi, 0' 0 47,000 0 0 0.00% 0.00% TOTAL MISCELLANEOUS $0 $0 $0 $0 $0, $91,460 ($127) 0.00% TOTAL REVENUES $0 $0 $0 $0 $0 $91,460 $18,507 0.00% EXPENDITURE BUDGET OTHER SERVICES & CHARGES 302 ENGINEERING FEES 0 0 0 0 0' 0 0 0.00% 304 LEGAL FEES 0 0 0 0 0 0 0 0.00% TOTAL OTHER SERVICES & CHARGES $0 $0 $0 $0 $0 $0 $0 0.00% CAPITAL OUTLAY 531 OTHERIMPROVEMENTS 0 0 0 0 0 176,160 0 0.00% 720 OPERATING TRANSFERS 0 0 0 0 0'' 0 0 0.00% TOTAL CAPITAL OUTLAY $0 $0 $0 $0 $0, $176,160 $0 0,00% TOTAL EXPENDITURES $0 $0 $0 $0 $01 $176,160 $0 0.00% FUND BALANCE - JANUARY 1 $0 $0 $0 $0 $01 $0 ($84,700) EXCESS REVENUE OVER EXPENDITURES $0 $0 $0 $0 $011 ($84,700) $10,507 FUND BALANCE - DECEMBER 31 $0 $0 $0 $0 $01 ($84,700) ($66 193) 0.0077 (adopted November 17, 2009) Page 30 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET 404 HOFFMAN ROAD IMPROVEMENT REVENUE BUDGET ACCT. # ACCOUNT DESCRIPTION 2005 ACTUAL 2006 ACTUAL 2007 ACTUAL 2008 ACTUAL 2009 ADOPTED 2009 PROJECTED 2010 ADOPTED % CHANGE MISCELLANEOUS 36210 INTEREST EARNINGS 36200 MISCELLANEOUS 39100 BOND PROCEEDS 39200 TRANSFERS IN $0 0 0 0 $0 0 0 0 $0 0 0 0 $0 0 0 0 $0 0 0 0 $1 25,666 0 0 $40 0 0 0 0.00% 0.00% 0.00% 0.00% TOTAL MISCELLANEOUS $0 $0 $0 $0 $Di $25,667 $40 0.00% TOTAL REVENUES $0 $0 $0 $0 $0, $25,667 $40 0.00% 302 304 EXPENDITURE BUDGET OTHER SERVICES & CHARGES ENGINEERING FEES LEGAL FEES 0 0 0 0 0 0 0 0 0', 0 0 0 0 0 0.00% 0.00% TOTAL OTHER SERVICES & CHARGES $0 $0 $0 $0 $0' $0 $0 0.00% CAPITAL OUTLAY 531 OTHERIMPROVEMENTS 0 0 0 0 0', 0 720 OPERATING TRANSFERS 0 0 0 0.00% 0 0 0' 0 0 0.00% TOTAL CAPITAL OUTLAY $0 $0 $0 $0 $OI $0 $0 0,00% TOTAL EXPENDITURES $0 $0 $0 $0 $0, $0 $0 0.00% FUND BALANCE - JANUARY 1 Sn Sn en en — .-I -.._ (adopted November 17, 2009) Page 31 THIS PAGE INTENTIONALLY LEFT BLAND (adopted November 17, 2009) Page 32 CITY OF GEM LAKE, MINNESOTA 2010 ADOPTED BUDGET SEWER OPERATING FUND REVENUE BD E ACCT. # ACCOUNT DESCRIPTION 2005 2006 2007 2008 2009 ACTUAL ACTUAL ACTUAL ACTUAL ADOPTED 2009 2010 % PROJECTED ADOPTED CHANGE CHARGES FOR SERVCIE 34410 LOCAL SAC CHARGES $0 $0 $667 $668 $1,200 $650 $0 -100.00% 34500 SEWERREVENUES- RESIDENTIAL 44,480 41,516 8,564 12,076 60,000 9,116 9,116 -84.81% 34600 SEWER REVENUES - COMMERCIAL 0 0 40,757 37,882 0 35,776 35,776 0.00% 34640 CERTIFIED SEWER REVENUES 34650 PENALTIES & INTEREST 0 0 0 0 0 2,184 0 80 0 0 0 3,128 0 3,128 0.00% 0.00% TOTAL CHARGES FOR SERVICES 44,480 41,516 52,172 50,707 61,200 48,670 48,020 -21.547. SPECIAL ASSESSMENTS 36101 SPECIAL ASSESSMENTS 0 0 0 0 0 0 0 0.00% 36102 DELINQUENT SPECIAL ASSESSMENTS 0 0 0 0 0 0 0 0.00% 36103 PENALTIES & INTEREST 0 0 0 0 0 0 0 0.00% TOTAL SPECIAL ASSESSMENTS $0 $0 $0 $0 $0 $0 $0 0.00% MISCELLANEOUS 36200 MISCELLANEOUS 0 5,536 0 0 0 0 0 0.00% 36210 INTEREST INCOME 7,566 5,792 7,264 3,331 3,718 3,000 3,000 -19.31% 39200 OPERATING TRANSFERS 0 0 5,000 25,000 25,000 125,000 0 -100.00% TOTAL MISCELLANEOUS $7,566 $11,328 $12,264 $28,331 $28,718 $128,000 $3,000 -89.55% TOTALREVENUES $52,046 $52,844 $64,436 $79,038 $89,918 $176,670 $51,020 -4326% EXPENDITURE BUDGET SUPPLIES 201 OFFICE SUPPLIES 25 78 155 104 500 500 500 0.00% 210 OPERATING SUPPLIES 0 0 0 0 0 0 0.00% 212 POSTAGE 0 0 0 143 200 175 175 -12.50 % 250 SALES TAX 0 0 0 0 0 0 0 0.00% TOTAL SUPPLIES $25 $78 $155 $247 $700 $675 $675 -3.57% OTHER SERVICES & CHARGES 301 AUDITING&ACCOUNTING SERVICES 0 0 0 2,500 7,500 1,900 1,960 -73.87% 302 ENGINEERING FEES 20,900 10,628 8,855 0 10,000 0 0 -100.00% 304 LEGAL FEES 0 0 175 0 200 0 0 -100.00% 308 PROFESSIONAL SERVICES 4,556 5,296 201 0 7,500 0 0 -100.00% 309 CONTRACTED SERVICES 0 0 0 0 0 0 0 0.00% 318 M.C.E.S. CHARGES 11,429 12,922 13,908 17,240 18,000 19,473 20,362 13.12% 319 GOPHER STATE ONE CALL LOCATIONS 0 0 752 315 800 500 500 -37.50% 329 FINANCIAL SERVICE 0 0 4,444 5,326 6,000 6,000 6,000 0.00% 334 COMPUTER SERVICES 0 0 0 1,890 Soo 500 500 0.00% 351 GENERAL NOTICES 0 0 0 0 0 0 0 0.00% 361 GENERAL LIABILITY INSURANCE 0 0 0 0 0 0 0 0.00% 365 PUBLIC OFFICIAL'S LIABILITY INSUR. 0 0 0 0 0 0 0 0.00A 400 REPAIR/ MAINTENANCE 1,916 2,616 0 0 10,000 0 10,000 0.00% 420 DEPRECIATION 0 0 11,416 11,416 0 12,000 12,000 0.00% 433 DUES & SUBSCRIPTIONS 0 0 0 0 0 0 0 0.00% 460 SEWER INSPECTIONS 0 0 23,800 0 20,000 0 0 -100.00% 461 SEWER FLUSHING 0 0 0 0 0 0 10,000 0.00% TOTAL OTHER SERVICES & CHARGES $38,801 $31,462 $63,549 $38,686 $80,500 $40,373 $61,322 -23.82% CAPITAL OUTLAY 540 HEAVY MACHINERY/EQUIPMENT 0 0 0 0 0 0 0 0.00% 530 OTHER EQUIPMENT & IMPROVEMENTS 0 0 0 0 0 0 0 0.00% 720 OPERATING TRANSFERS 1,500 174,430 0 0 0 47,000 0 0.00% TOTAL CAPITAL OUTLAY $1,500 $174,430 $0 $0 $0 $47,000 $0 0.00% TOTAL EXPENDITURE BUDGET $40,326 $205,970 $63,705 $38,933 $83,915 $88,048 $61 997 -26.12% FUND BALANCE - JANUARY 1 $705,535 $717,255 $564,129 $149,520 $189,625 $189,625 $271,247 EXCESS REVENUE OVER EXPENDITURES $11,720 ($153,126) $731 $40,105 $6,003 $88,622 ($10,977) FUND BALANCE - DECEMBER 31 $717,255 $564.129 $564.860 $189.625 $195.628 $278.247 36.62% (adopted November 17, 2009) Page 33 THIS PAGE INTENTIONALLY LEFT BLANK (adopted November 17, 2009) Page 34