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Home My WebLink About2001 FINANCIAL STATEMENTS-036 (JAN2002) Office of the State Auditor City Financial Reporting Form Cities Reporting Using the Cash Basis of Accounting Government Information Division Suite 400, 525 Park Street St. Paul, Minnesota 55102 Phone: (651)282-6114/Fax:(651)282-2391 E-mail: gid « osa.state.mmus Web site: www.osa.state.mn.us CLIENT'S COPY City of: Gem Lake For the Year Ended December 31, 2001 Please complete this form per Minn. Stat. Sec. 6.74 and return it with the city's financial statement by March 31 st. NOTE: THIS FORM SHOULD AGREE WITH THE FINANCIAL STATEMENT TOTALS. This report has been prepared from the records of the city and includes, to the best of my knowledge, all transactions for all funds of the city for the year ended December 91, 2001. indicate date. (ATrACH oaoirovrCE) 0 • •Please check if the duties of clerk and treasurer are combined per Minn. Stat. 412.591 Subd. 2. it change in status during 2001: Name Phone# E-mail Address City Clerk: Frederic a nu (651) 426-6443 Qemlakecity@aol.com Clerk's Signature: Date: Do total revenues of all fund s of thN Treasurer: Sarah . bian (651) 426-6443 city exceed $100,0009 Check on ,e "Yes HX Mayor: Paul R. Emeott (651) 429-5040 signature of Mayor or Treasurer': Date: Audit Firm: N/A Audit Firm contact: Expected Date to Complete Audit: Please check if change of address. City Phone# City E-mail Address City Mailing 1369 County Road E East (651) 426-6443 gem]akecity(cDaol.com Address: Gem Lake, MN 55110-5231 City Fax# (651)426-6444 ' The mayor or the treasurers signature is required. Per Minn. Stat. 412.591 Subd. 2, your city is required to have an audit if the duties of clerk and treasurer are combined and total revenue of all city funds exceed $100.000. 9 revenues do not exceed $100,000, your city is required to have an audit once within every five-year period. City of Gem lake County of . Ramsey City -owned Enterprise: Funds: Check those that apply. 0 Water 0 Sewer [] Refuse . ❑ Liquor ❑ Hospital Q Nursing.Electric QOther Florae Date Reviewed CIBss Audit Firm Auditor's Opinion Net Tax Levy Special Assessment4:evy. Local Gov't Aid HACA MH HACA PERA . Other SECTION I: REVENUES Incluae.all governmental tunas, expendable trust tunas and component units. Exclucle enterprise funds. Amount TAXES (31000) (round. to nearest dollar) 1 Property Taxes ...... ::.................... ::...:................. ..... :... ............. :.................................................. ......>............................. .... 1 100,176 .2 Tax Increments (TIF)....................................................................................................... .........•.... 2 3 Franchise Taxes - (fee: from private sector only) e.g. Cable TV-_ .........................................:.:...........,..:,:.........:..._...3. 1;880 4 Local Sales Taxes.....................................................,...........,...............,.................,.......................................................,. 4 5 Hotel/Motel Taxes ................................ , .. ..... ..... .......}.:.. ..... ,.. , .,........ ,.........w...............................J...�.. 5 6 ................................... ,...,.,............. Gambling Tax .....::.:.:.:.....:.................. ........... ..................... ,. ...... ... & 3,569 7 Gravel Tax.................................................................................................................................................... ................. 7 8' SPECIAL ASSESSMENTS (36100) (include delinquent charges).........................................:........:..:....:......................... 8 9: LICENSES AND PERMITS (32000).................................................................................................................................. 9 27,953 INTERGOVERNMENTAL REVENUES (33000) FEDERAL- Community Development Block Grants (CDBG.SCDPG) 10 (indiute Entitlements CFDA#14.218,14.219,14.228)................................................................................... 10 11' Other Federal Gtants............................................................. :......:.......... ........ .....::.......... :.......::..._..,:...:....... 1 12 STATE - Local Govemment Ail(LGA).............................................................................................................................. 12 13' . - HAGA.................................,.,,.. ,I....I........ ,........................................,...,.....:.......r..................................'13: 9,043 1.4 - Manufactured Home HACA.................................................... ........ 14 1.8 - Taconite Homestead Credit ...... ................................................................. ........ .. :............. ......... ........................... 1s 1 • - Taconite Aids ..................................... ................. ...........:........... t.................. ......... Ia. 17 PERA Aid.......,,.r...............................................:...................................... ............. ......... ,....,.,.,........ 17• 18 - Highways (State Aid Street) .......... .......... .................. ............................... ... ................ ......... ........................... ..... 18• 19 Other State Grants.and Aids (police, fire)............................................. ...................................... ...........,,.,......... 19 26. COUNTY - Highways ...... ................ ...........................................:......:........:...:.........:...........::......:..................,_..:.:......._:.20 21 - Other County Grants ............. .. ...... ...... ..... .................. 21 8 20 22 .LOCRL.UNITS i.RRRB Grants .. ......................_... ........................... ,........................................ .. ................L.. 22 .23 - Other Local Units Grants,....„ ............................... 23 CHARGES FOR.SERVICES (34000) 24 General Government (include auto registration; ti$rig fees) ... ..........:...:...........................,..:.....:..............:...:................. 24 5 Ponce and Fire Contracts ~,2$ ...•~.....•....••....•...•••••.•...,•, 5 •...••.•.............. 26 Other Public Safety (include ambulance) ........... ,............................. .... ... 26 27 Streets and Highways........................................................................................................................................................ 27• 28 Garbage; Recycling and Other Refuse (enterprise fund accounting preferred).................................................................. 2& 29 Libraries ...................... ............. :.:.....:........... -.................:.............:.......:.. ,.............,...,................. 29 .39- Parks and Recreation (include c1ty hail rent, community Center, park.dedication fees) .................................I.................1. 3Q 31 Airports (include hangar rent)............................:................:............I..............:........... ..... .......... .......... ..31 ' 32 Transit....................................................................................................................... . 32. 33 Cemetery (include plot.sales)...................... ....... :.......... :............ :......::............ .................................................................... 33 34 Other Service Charges (include S.A.C.).............................................................................................................................. 34. 2.0j999 •35: FINES.AND FORFEITS (35000)...-.:............:..................:....... ......... ...........r......... ............... ........................ .,............. :. 35 1,803 MISCELLANEOUS REVENUES (36200) 38 Interest Earnings. (checking, savings rind investments) . ........................ ................... .......................... 38 9,442 37 Ail Other Revenue (identify) M1sc8110r*0u8 37 1,594 38. TOTALREVENUES should equal total on financial statement , .............. ......... :........................................ 38 177,379 OTHER FINANCING SOURCES .39 Investments. -Sold or matured (CDs.,.savingswitlltlraurals, etc.) ......................... t........... ....•............................ 39 145,934 40. ................. .Borrowing - Bonds Issued (net proceeds�......................................................................................................................... 40 41 -Other Long-term Debt............................................................................................ ........ ......,.............,............ 41 42 - Short-term Debt.................................................................................................................:......::.........:......... 42 43 Other Financing Sources (Include Interfund Debt)............................................................................................................. 43 44 Operating Transfers from Enterprise Funds and Internal Service Funds ................. :...: ....... .:....... ,...::.:..:......... :..:..:,....:.,..:. 44 45 Operating Transfers from Governmental Funds (should equal line 52 on page 2)............................................................ 45 46 TOTAL REVENUES ANI7 OTHER FINANCING SOURCES (add lines 38.•45)........ .............. .....:......... ....... ..:...r.....:.... 46 SECTION II: EXPENDITURES include ail governmentai tunas, ex enaabie trust tunas and component units. Exclude. enter nse.lunds (liquor, water, sewer, etc. Amount GENERAL GOVERNMENT (41000) (round to nearest dollar) 1 Mayor and Council_............................................................... ...... :.t..... .......................................... ............. .............. ..,, 1 5,253 IAdministration and Finance (clerk/treasurer; deputy clerk, etc.):....:..........:......:..........:...........................................::..>..... 2 $,329 3 Other General Government (city hall, elections, assessing, audit legal, etc..) ........... ..............,.......,....,.......,.......... _........ — 3 57;023 4 deneral Government- Capital Outlay...,--,...; ......... i ...... ; ................... ............................................... 4 PUBLItr SAFETY (42000) •5 Police- Current Expenditures (include police relief, forfeiture. lurid) .................................... ,....................... '•5 51,613 ti- ......................... Capital Outlay .. ............... ........... .... .....:...... ,................. :.................. .............. ,........... ........ .......... .,...:............... •B 7 Ambulance.- Current Expenditures (include rescue squad, 1st responders)....,................................................................... T.- CapitalOutlay................................................................................................... ... ;3 9 Fire - Current Expenditures (include fire relief) ........ ........... ............. ......... .................. .......... ..................:..:...--------- ............. •9, 12,496 10 - Capital Outlay ............................................ ........ ...................... I ......... I..... 14. 11 Other Protection - Current Expenditures (include building inspection, blood control) .......................... ......... ....... 11` 17,419 12 Capital 0Way..............................................................................................,.................._ .._.�......._... 12 STREETS AND HIGHWAYS (431.00), 13. Street Maintenance and Storm Sewers -(Include s"istdisaning)...................... ................. :............. .......... ................ ,....... '13. 13986 14 Snow and Ice Removal .... ........... ....... :.......... ..,..........:......... ................. :.....::...... ....... ......:..:...........:..::................ ...._:..._. 14 15 Street Engineering......................................................................................%..... ...... i5 16 Street Lighting.......,................................................ ................. ......................... a....................... .............................. 18• 727 1T Street Construction - Capital Outlay (include bridges, sidewalks and storm sewers) ..................... ...:...... ....... *................. 17• 18 Street - Other Capital Outlay (buildings and equipment)........................................................................................................ 18 SANITATION (EXCLUDE SEWER) (43206) 19. Garbage and Other Refuse. Collection and. Disposal (enterprise'fund B=wurjg preferred ...... ....... .......... I................... 1� 20 Other San itatian-Current Expenditures (weed & pest control, recycling)............. ........... .................. .... ............. I................ 20 3,401 21 Sanitation - Capital Outlay ....... :........................ ...................:............ :.......:.:................ _....................... ....:........... I ........ . 21 HEALTH (44100) 22 Current Expenditures-_._.. ...... .............. .............................. .................... ........•••.................................,..........,......... 22 23 Capital,0utlay.................................................................................................. ......... :....... .....,. 23 CULTUREAND RECREATION (45000) 24 Libraries - Current Expenditures ........ .............. ...... ...............-........,...............,......,.........._......... ,..................... ...,............ ....,. 2A 25 Capital Outlay..............;............................................ :......... ..... I .......... ....... ....,.................., ............... 25• 26. Parks and Recreation - Current Expenditures (include oommunitycenter, Cable TV) .......................................................-, .2ti 27 - Capital Outlay .......................... ................................................ ............ :................ .......,............... I ........ 27 HOUSING AND ECONOMIC DEVELOPMENT (46300- 46500) 28 Housing and Urban Redevelopment - Current Expenditures..i.............. :.................... ,....... ::............................................ 28 29 Capital Outlay ........ ........... ...... ...... ...,....................... .,........... ........ ...... ........... .....,..20 30 Economic Development - CurrenC Expenditures (include business loans),-_.. ................... ......... ................. ; ...... . 36 31 -Coital Outlay ..................:...:...........:...........,...............,:.....,..................... .:........................ I ...... .41 CONSERVATION OF NATURAL RESOURCES 32 Current Expenditures ........ .................. ...................,......... ......... ,...._.................................. ,..........., ................... 32. 33 Capital Outlay ..................:..........,...•......._,....:.....:.........«.....:.......................................,........_.... 33 MISCELLANEOUS EXPENDITURES (46600-49200) 34 ..... .. z. Airports. -Current Expenditures ................... ...... ..,..........................................I...............__.......................34 35 -Capital Ouday............... :........... ......................,,..,......_...,..:......,............_................................................................ 35 36 Transit - CurrentExpenditures................. ..................................... ........ ....:....:...... ........ :.......... ............................................ 36 37 -Capital Cutlay......................:.............:..:...........................:.:. ..............: .... .... ................ 37 .38 Cemetery - Current Expenditures ........ ......... ,........ .:.............. .................. ...............,.,•.............. ............ ..,,............ 1................ 38 39 - Capital Outlay ,, .,. ,,, ............., 40 Pension Contribution (if not allocated) ............. ................ -•-.........,:........,... 40 41 insurance (if not allocated) ....................................................................................................... 41 1,182 42 ................................................. :All'Other-Current Expenditures ............. ........................ ................................................ .. 42 4,909 43 Capital Outlay (ONLY items not classified elsewhere) .... ..................................................................................... 43 44 Capital Project Fund Outlay for Enterprise Funds (water. sewer, etC:):.... :....-.,........................................................ 44 DEBT SERVICE (47000- 47500) 45 Principal Payments on Bonds .......... .............................,.......................,....... .................................................. ,......, ..... 45 46 Principal Payments on Other Long -term 'Debtiao-Shbrt-term Deb>t...... .......................................... .......................... 47 Interest and Fiscal Charges....................:................,..............................,........_........:....:..._:..«,....:...:....::........,.......... 47 48 TOTAL EXPENDITURES (should. equal bta(•bn Inandal•statement)..............................r,.--....,.,_............................... 48 161.338 OTHER FINANCING USES 49 Investments - Purchased (CDs., savings deposits. etC)......................... *.......... _....... ......................... .......... .................. .. 49 .186.075. 50 Principal Payments - Refunded Bond (payment to escrow agent) ............... .......... ,..7............ .................... ,................ ,_. 50 51 Other Financing Uses (Include Interfund Debt)................:...............:.......:................I.......................... _........ .,..,.,.. ............. 51 52 Operating Transfers to Enterprise Funds and Internal Service Funds .._ ........................................... ..... :........... :...... :........ .. 52 53 Operating Transfers to Governmental Funds (should. equal line 45 on page•1)........ ....:......... :.................. .... ............ ;..,_ 53 54 TOTAL EXPENDITURES AND OTHER FINANCING USES (add lines 48-53)......... ......... .................... ....:,.,.-.;.:............. :... 54 -2- SECTION III: ENTERPRISE FUNDS - Operating Statement Water; Sewer: Refuse, Liquor, Hospital, Nursing Home, Elecinc. Gas U111ilm, Goff, etc. - Include operations afall enterprise funds and retated component units, SPECIFY FUND NAME' WATER I SEWER I REFUSE 1 .OPERATING REVENUES 28,.039 2 OPERATING EXPENSES 10.r387 3 OPERATING INCOME (LOSS) 1.7,652 N0N-OPERATING:REVENUES finterest, grants, propon 4 taxes, assessments, We t 81692 5 NON -OPERATING EXPENSES (interest, etc;) 6 NET INCOME lLOSS) - Before Transfers 26,344 ADDITIONAL INFORMATION: 7 Taxes (exclude special assessments) 8 Federal Grants 9 State Grants (include HACA) 10 County Grants I Local Grants 11 :Operating Transfers In from Other. Funds 12 Operating Transfers Out to Other Funds 1$ Capital outlay during the Year 14 Iriterfund Debt Borrowed 15 Interfund Debt Paid 16 Borrowing - Bonds Issued (net proceeds) 17 Interest Paid and Fiscal.Charges 18 Debt Pe Id - Bonds 19 - Other Long-term Debi 26 Outstanding Bonded Debt - End of Year 21 Outstanding Other Long -Tenn Debt - End of Yr 22 Depreciation {included in operating statement) SPECIFY FUND NAME' "LIQUOR Internal service 1 OPERATING REVENUES 2 - Cost of Sales 3 - Gross Profit 4 OPERATING EXPENSES 5 OPERATING INCOME (LOSS) 6 taxes. assessments. ere`) 7 NON -OPERATING EXPENSES (interest, ere:) 8 NETINCOME(LOSS)- BeforeTransfers ADDIT[ONAL 1NFORMATIONf: 9 Taxes (exclude speclal assessments) 10 Federal Grants 11 State Grants (include HACA.) 12 County Grants! Local Grants 13 .Operating Transfers.ln from Other Funds 14 .0perating Transfers Out to Other Funds 15 Capital Outlay during the Year 16 lnterfund Debt Borrowed 17 Interfund.Debt Paid 18 Borrowing - Bonds Issued (net proceeds) 19. Interest Paid and Fiscal Charges .20 .Debt Paid - Bonds 21 - Other Long-term Debt 22. :Outstanding Bonded Deb[ - End of Year 23 Outstanding Other Long -Term Debt - End of.Yr 24 Depreciation (included in operating statement] 'TYPE OF LIQUOR STORE'❑ OFF SALE ONLY NUMBER OF LIQUOR STORES OPERATED BY THE CITY: Q ON AND OFF SALE DISCONTINUED. LIQUOR OPERATIONS; INDICATE EFFECTIVE DAT -3- SECTION III- ENTERPRISE FUNDS - Operating Statement (continued) SPECIFY FUND NAME: 1 OPERATING REVENUES 2 OPERATING EXPENSES: 3 OPERATING'iNCOME (LOSS) NON -OPERATING REVENUES (interest, grants,. property 4 taxes, assessments, etc.) 5 NON -OPERATING EXPENSES (interest; etc.) 6 NET INCOME (LOSS) - Before:Transfers ADDITIONAL iNFOiRMATlON:. 7 Taxes (exclude Special assessments) 8 Federal Grants 9 .S.tate Grants (Include HACA) 10 County Grants 1 Local Grants 11 .Operating Transfers In from Other Funds 12 Operating Transfers,UuttOOther Funds 13 Capital Outlay during the Year 14 Interfund Debt Borrowed 15 Intertund Debt Paid 1e Borrowing - Bonds issued (net proceeds) 17 Interest Paid. and Fiscal Charges 18 Debt Paid - Bonds 19 Other Long-term Debt 20 Outstanding Bonded.Debt-End of Year 21 .Outstanding Other Long=Term Debt- End of 22 Depreciation (included in operating statement) SPECIFY FUND NAME: 1 OPERATING REVENUES •2 OPERATING EXPENSES 3 OPERATING INCOME.(LOSS) R taxes, assessments; etc-) 5 NON -OPERATING EXPENSES (interest, etc.) 6 NET INCOME (LOSS) - Before Transfers ODITIONAL INFORMATION: 7 Taxes (exclude special assessments) 8 Federal Grants .0 State Grants (include HACA) 10 County. Grants! Local. Grants 11 Operating Transfers In from Other Funds 12 OperatingTrail sfers Out to Other Funds 13.. Capital Outlay during the Year 14. lnterfund.Debt Borrowed 15 Tnterfund Debt Paid .16 Borrowing,- Bonds Issued (net proceeds) 17 Interest Paid and Fiscal Charges 18..Debt Paid - Bands 19. - Other Long-term Debt 20 Outstanding Bonded Debt- End of Year 21 Outstanding Other Long. -Tenn Debt- End Of Yr 22 Depreciation (included in Operating statement) SECTION IV: DEBT STATEMENT - ALL FUNDS .TYPE OF BONDS .: BEGINNING OF YEAR ISSUED.DURING THE YEAR PAID DURING:THEYEAR END OF YEAR t [General Obligation 2 GO. Tax -Increment 3 Revenue Tax Increment 4 G.O. Special Assessment s G.O. Revenue (G-O.. backed 6 Revenue 7 .Other - Identify (MSAH, etc.) 8. TOTAL BONDED DEBT 0 0 0 0 g Refunding Bonds (included in debt statement-lines1-7) OTHER LONG-TERM`DEBT 10 Installment Purchase Contracts 11 Certificates of Indebtedness 12 Notes 13 Other long-term Debt 14 TOTAL OTHER LONG-TERM DEBI 0 0. 0 ORT-TERM DEBT 0 0 0 F16 E�EIHNTERFLINCDDEBT 0 0 0 0 SECTION V: CASH AND INVESTMENTS - ALL. FUNDS 1 Clerk's CashBaIance End ofYear(exclude.investments) 123,703. 2 Federal Securities (C-bills, e(c.) 3 Other Investments (Savings; CDs; etc.). 334,814 SECTION VI: PERSONNEL EXPENDITURES - ALL.FUNDS Salaries, wages and city officers' per diem (also included in Section II and III) of all regular, temporary and part-time employe 10ABO el SECTION VII - JOINT POWERS AGREEMENT If your city participatesin One or morejoint powers. agreement, please identify below: ORGANIZATION PURPOSE OF AGREEMENT PARTICIPATING GOVERNMENTALUNITS included in Re yo YES NO 1 White Bear Lake Fire and ararnedic.services 2 Vadnais Hei hts% Sewer, water, street p lowing 3 Ramsey County Police 4 5 ti 7 B H 1fl SECTION VIII - SPECIAL DISTRICTS IFyour city is•a member of a special district, please identify.below' TYPE OF DISTRICT GOVERNING BODIES OF ORGANIZATION 51 VLAWMO Lino Lakes, North Oaks, White Bear Township, St. Paul, White Bear Lake, 2 Vadnals Heights 3 4 5 -4- SECTION !X: Unique Circumstances and other'Comments Please indicate anything unique to your city or any extraordinarycircumstances that occurred which may have impacted the 2001 financial statement (i.e., natural. disasters, major capital improvements, etc.). N/A Additional Comments (form, etc): - J -