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Home My WebLink About2004 Financial InformationOffice of the State Auditor City Financial Reporting Form Cities Reporting Using the Cash Basis of Accounting VpITpR CUENTS CO" .�DILE DUM �. O I � • Government Information Division 525 Park Street, Suite 500 Saint Paul, Minnesota 55103 Phone: (651) 282-6114/Fax: (651) 282-2391 E-mail: gid@osa state mn.us Web site: www.auditor.state.mn.us City of- Gem Lake For the Year Ended December 31, 2004 Please complete this form per Minn. Stat. Sec. 6.74 and return it with the city's financial statement by March 31st . 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 31, 2004. lndwmo dole, (AMVUIUItNIN,WCa) 0 **Please check if the duties of clerk and treasurer are combined per Minn. Stat 412.591 Subd. 2. if.hangv m lulus during 2004: Name Phone# E-mail Address City Clerk: Frederic C. Magnuson (651) 426-6443 aemlakecitv�aol.com Clerk's Signature: Date: Do total revenues of all runds of the No Treasurer: Sarah B. Cobian (651) 426-6443 citye:cecd Sl5o,000? Checkonc. --Yes x Mayor: Paul R. Emeott (651) 426-6040 Signature of Mayor or Treasurer*: Date: Council 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 aemlakecflygk ol.corn 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 $150,000 If revenues do not exceed $ 150,000, your city is required to have an audit once within every five-year period City of Gem Lake County of Ramsev City -owned Enterprise Funds: Check those that apply. water N Sewer ❑ Refuse ❑ Liquor ❑ Hospital O Nursing ❑ Electric nOther Home Date Reviewed Class Audit Firm Auditor's Opinion Net Tax Levy Special Assessment Levy Local Gov't Aid Res. MV Credit Ag. MV Credit MH MV Credit PERA SECTION 1: REVENUES Include all governmental funds, expendable trust funds and component units Exclude �se funds. Amount TAXES (31000) (round to nearest dollar) 1 Property Taxes ............. .... . .... .......... .... _. .. .... ......................................................................................... I............ 1 144,195 2 Tax Increments (TIF)................................................................................................................................................................... 2 3 Franchise Taxes - (fee from private sector only) e.g. Cable TV.............................................,.......................................................... 3 2,118 4 Local Sales Taxes ................................ ...._ ........................_....... ...................................... ........................................................ 4 5 Hotel/Motel Taxes ........................ ............................................................................................................................................... 5 6 Gambling Tax.......................................................................................................................................... ..................................... 6 3,106 7 ..... ...... Gravel Tax.......................................................................................................................................... ............. ........ 7 8 SPECIAL ASSESSMENTS (36100) (include delinquent charges) . ........................................................ .............................. 8 9 LICENSES AND PERMITS (32000) .............................................................................................................. 9 5104 INTERGOVERNMENTAL REVENUES (33000) FEDERAL - Community Development Block Grants (CDBG,SCDPG 10 include Entitlements CFDA 414.218,14.219,14.228). ....... ..................................................... _ ....................... 10 11 - Other Federal Grants ........ . . I.............................I ................................................................................................. 11 12 STATE - Local Government Aid (LGA).................................................................................................................................... 12 13 Residential Market Value Credit (including manufactured home)................................................................................... 13 24 14 Agricultural Market Value Credit..................................................................................................................................... 14 15 Taconite Homestead Credit ........................ ....................... ....................................................... ............... ....... I............. 15 16 Taconite Aids................................................................................................................................................................ 16 17 PERA Aid................................................................................................................................................... . 1. . 17 18 Highways (State Aid Street)............................................................................................................................................. 18 19 Other State Grants and Aids (police, fire)............................................................................ ..... ................. 19 20 COUNTY -Highways . .... .. .......... ... I ....... I............ ..................................................... ..... _. ..... ... ......... 20 21 Other County Grants ............................................................................................... ....... ... ......................... 21 1,553 22 LOCAL UNITS - IRRRB Grants.......................................................................................................... . ............. ...... .... 22 23 Other Local Units Grants ........................ ................................................................................................... 23 CHARGES FOR SERVICES (34000) 24 General Government (include auto registration, filing fees) ............................................................................................................ 24 41,687 25 Police and Fire Contracts..................................................................................................................................................................... 25 26 Other Public Safety (include ambulance)....................................................................................................................................... 26 27 Streets and Highways............................................................. ........ _........................ .......................................................... 27 28 Garbage, Recycling and Other Refuse (enterprise fund accounting preferred)................................................................................... 28 29 Libraries.............................................................................................................................................. .......................................... 29 30 Parks and Recreation (include city hall rent, community center, park dedication fees) ................. .............................................. 30 31 Airports (include hangar rent)...................................................................................................... ........... ..... ............................. 31 32 Transit.............................................................................................................................................................................................. 32 33 Cemetery (include plot sales) ....... . ........................................................................................................ .................................. 33 34 Other Service Charges (include S A C., rents) .. ................................................... ............ ...................... 34 413 35 FINES AND FORFEITS (35000) ........ ............. ................................. I ...... .. ........... .I...... .... ..... _ ................... 35 1,887 MISCELLANEOUS REVENUES (36200) 36 Interest Earnings (checking, savings and investments) ....................................... .. _... _ _ _ .............. ... ... .................... 36 4,158 37 All Other Revenue (identify) Miscellaneous 37 166 38 TOTAL REVENUES (should equal total on financial statement) .......... .......................... ................... ......... .. ...... I...... 38 251,191 OTHER FINANCING SOURCES 39 Investments - Sold or matured (CDs., savings withdrawals, etc.)...................................................................................................... 39 40 Borrowing - Bonds Issued (net proceeds)............................................................................................................ ......... 40 572,727 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 1,500 45 Operating Transfers from Governmental Funds (should equal line 53 on page 2)............................................................................. 45 46 TOTAL REVENUES AND OTHER FINANCING SOURCES (add lines 38-45)............................................................................ 46 825,418 SECTION II: EXPENDITURES tnauae all govemmentai tunas, expenaaaic trust runas ana component units. nxauae enterprise tunas GENERAL GOVERNMENT (41000) 1 Mayor and Council ..................................... .. ...................... ........................................ ................................................................. 2 Administration and Finance (clerk/treasurer, deputy clerk, etc.) ........................................... ............................................................... 3 Other General Government (city hall, elections, assessing, audit, legal, etc.)........................................................................................ - 4 General Government - Capital Outlay ........................................................................................................................................................ PUBLIC SAFETY (42000) water, sewer, etc. Amount (round to nearest dollar) 1 5,598 2 6,028 3 125,357 4 a 5 Police - Current Expenditures (include police relief, forfeiture fund).......................................................................................................... 5 56,822 6 - Capital Outlay....................................................................................... . 7 Ambulance - Current Expenditures (include rescue squad, 1 st responders)........................................................................................... 7 8 - Capital Outlay ......................... _.............................. .................................... .............................................................................. 8 a 9 Fire - Current Expenditures (include fire relief)................................................................................................................................. 9 13,217 10 - Capital Outlay ..................... ............. ..... .......... I ....... I ...... .... ................................................................................................. 10 a 1 1 Other Protection - Current Expenditures (include building inspection, flood control)............................................................................... 11 32,840 12 - Capital Outlay...................................................................................................................................... ....... ............. 12 a STREETS AND HIGHWAYS (43100) 13 Street Maintenance and Storm Sewers (include street cleaning) .......................................................................................................... 13 3,036 14 Snow and Ice Removal ............ ........ . ........... ..... ....... ____ .. ............................. .............................................. ................................. 14 18,489 15 Street Engineering ................. .... ...... ....................... ......... ....................................................................................... ........... 15 16 Street Lighting ...................... ...................................................... ..... .._..... .................... ................................................................................ 16 763 17 Street Construction - Capital Outlay (include bridges, sidewalks and storm sewers) ................................................. ........... ................ 17 225,300 a 18 Street - Other Capital Outlay (buildings and equipment) ............... ..... ............................................................................................. 18 a SANITATION (EXCLUDE SEWER) (43200) 19 Garbage and Other Refuse Collection and Disposal (enterprise fund accounting preferred)............................................................. 19 20 Other Sanitation -Current Expenditures (weed & pest control, recycling).................................................................. ....... .... 20 3,376 21 Sanitation - Capital Outlay............................................................................................................................................................................ 21 a HEALTH (44100) 22 Current Expenditures ......................................................-----...................................................................... 22 23 Capital Outlay.............................................................................................................................................. ...... ..... ...... ... 23 # CULTURE AND RECREATION (45000) 24 Libraries - Current Expenditures.............................................................................................................. ...... ............................. 24 25 - Capital Outlay.......................................................................................................... ...................... 25 a 26 Parks and Recreation - Current Expenditures (include community center, Cable TV)................................................................................ 26 27 - Capital Outlay........................................................................................................................................................... 27 a HOUSING AND ECONOMIC DEVELOPMENT (46300- 46500) 28 Housing and Urban Redevelopment - Current Expenditures..................................................................................................................... 28 29 - Capital Outlay.................................................................................................................................. 29 a 30 Economic Development - Current Expenditures (include business loans)................................................................................................... 30 31 ................................................. - Capital Outlay............................................................................................ ......... 31 a CONSERVATION OF NATURAL RESOURCES 32 Current Expenditures ..........I ......... I ........ I .. I ................................................................................................................................. 32 33 Capital Outlay ..................................... .... ...................................................................... _................................................................ 33 a MISCELLANEOUS EXPENDITURES (46600- 49200) 34 Airports - Current Expenditures .................. .......................................................................................................................................... 34 35 - Capital Outlay ................................. ... ........... ............................ ... ..._....................................................................... 35 a 36 Transit - Current Expenditures.... ... .. . .................................................................................................................................... 36 37 - Capital Outlay................................................................................ ....... I ............. 38 Cemetery - Current Expenditures.......... _ ....... .1,... I ........................ .......... ..................I......... ...... 38 39 - Capital Outlay .......................................................................... .......................................................................................... 39 a 40 Pension Contribution (if not allocated) ............................................... ... ...................................................... ................................... 40 41 Insurance (if not allocated) .................................................. ............................................................. .................. 41 1,574 42 All Other- Current Expenditures .................... ............................ _................................................................. ................................... ..... 42 3,509 43 - Capital Outlay (ONLY items not classified elsewhere).............................................................................................................. 43 n 44 Capital Project Fund Outlay for Enterprise Funds (water, sewer, etc.)........................................................................................................ 44 u DEBT SERVICE (47000- 47500) 45 Principal Payments on Bonds.......................................................................................................................................................... ... 45 46 Principal Payments on Other Long-term Debt and Short-term Debt........................................................................................ .. ......... 46 47 Interest and Fiscal Charges ...................................................................................................................................................................... 47 48 TOTAL EXPENDITURES (should equal total on financial statement)................................................................................................. 48 495,909 OTHER FINANCING USES a 49 Investments - Purchased (CDs., savings deposits, etc.)............................................................................................................................ 49 50 Principal Payments - Refunded Bond (payment to escrow agent)............................................................................................................ 50 51 Other Financing Uses (Include Interfund Debt)........................................................................................................................................... 51 52 Operating Transfers to Enterprise Funds and Internal Service Funds....................................................................................................... 52 2,000 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)..................................................................................... 54 497,909 -2- SECTION III: ENTERPRISE FUNDS - Operating Statement Water, Sewer, Refuse, Liquor, Hospital, Nursing Home, Electric, Gas Utilities, Golf, etc - Include operations of all enterprise funds and related component units SPECIFY FUND NAME: WATER SEWER REFUSE 1 OPERATING REVENUES 33,499 2 OPERATING EXPENSES 17,152 3 OPERATING INCOME (LOSS) 16,347 NON -OPERATING REVENUES (inten:st, grants, property 4 taxes, assessments, etc) 3171 , 5 NON -OPERATING EXPENSES (interest, etc) 6 NET INCOME (LOSS) - Before Transfers 19,518 ADDITIONAL INFORMATION: 7 Taxes (exclude special assessments) 8 Federal Grants 9 State Grants (include MV Credits) 10 County Grants / Local Grants 1 I Operating Transfers In from Other Funds 2,000 12 Operating Transfers Out to Other Funds 1,500 13 Capital Outlay dining the Year 14 Interfund Debt Borrowed 15 Interfund Debt Paid 16 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 Yr 22 Depreciation (included in operating statement) 980 SPECIFY FUND NAME: "LIQUOR Internal Service 1 OPERATING REVENUES 2 - Cost of Sales 3 - Gross Profit 4 OPERATING EXPENSES 5 OPERATING INCOME (LOSS) 6 NON -OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) 7 NON -OPERATING EXPENSES (interest, etc) 8 NET INCOME (LOSS) - Before Transfers ADDITIONAL INFORMATION: 9 Taxes (exclude special assessments) 10 Federal Grants I I State Grants (include MV Credits) 12 County Grants / Local Grants 13 Operating Transfers In from Other Funds 14 Operating Transfers Out to Other Funds 15 Capital Outlay during the Year 16 Interfund 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 Debt - End of Year 23 Outstanding Other Long -Term Debt - End of Yr 24 Depreciation (included in operating statement) *TYPE OF LIQUOR STORE:El OFF SALE ONLY NUMBER OF LIQUOR STORES OPERATED BY THE CITY: ON AND OFF SALE IF DISCONTINUED LIQUOR OPERATIONS, INDICATE EFFECTIVE DATE: -3- SECTION III: ENTERPRISE FUNDS - Operating Statement SPECIFY FUND NAME: 1 OPERATING REVENUES 2 OPERATING EXPENSES 3 OPERATING INCOME (LOSS) 4 NON -OPERATING REVENUES (interest, grants, property taxes, assessments, etc) 5 NON -OPERATING EXPENSES (interest, etc,) 6 NET INCOME (LOSS) - Before Transfers ADDITIONAL INFORMATION. 7 Taxes (exclude special assessments) 8 Federal Grants 9 State Grants (include MV Credits) 10 County Grants / Local Grants 11 Operating Transfers In from Other Funds 12 Operating Transfers Out to Other Funds 13 Capital Outlay during the Year 14 Interfund Debt Borrowed 15 Interfund Debt Paid 16 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 Yr 22 Depreciation (included in operating statement) SPECIFY FUND NAME: 1 OPERATING REVENUES 2 OPERATING EXPENSES 3 OPERATING INCOME (LOSS) 4 NON -OPERATING REVENUES (interest, grants, property taxes, assessments, etc) 5 NON -OPERATING EXPENSES (interest, etc) 6 NET INCOME (LOSS) - Before Transfers ADDITIONAL INFORMATION: 7 Taxes (exclude special assessments) 8 Federal Grants 9 State Grants (include MV Credits) 10 County Grants / Local Grants 11 Operating Transfers In from Other Funds 12 Operating Transfers Out to Other Funds 13 Capital Outlay during the Year 14 Interfund Debt Borrowed 15 Interfund Debt Paid 16 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 Yr 22 Depreciation (included in operating statement) -4- SECTION IV: DEBT STATEMENT - ALL FUNDS TYPE OF BONDS BEGINNING OF YEAR ISSUED DURING THE YEAR PAID DURING THE. YEAR END OF YEAR I General Obligation 2 G.O. Tax Increment 3 Revenue Tax Increment 4 G.O. Special Assessment 0 586,000 0 586.000 5 G.O Revenue (G.O. backed) 6 Revenue 7 Other - Identi (MSAH, etc ) S TOTAL BONDED DEBT 0 586,000 0 586,000 9 etun mg Bonds (included m debt statement - lines 1-7) OTHER LONG-TERM DEBT 10 Installment Purchase Contracts 11 Certificates of Indebtedness 12 Notes (PFA) 13 Other Long-term Debt 14 TOTAL OTHER LONG-TERM DEBI 15 SHORT-TERM DEBT j I 16 INTERFUND DEBT SECTION V: CASH AND INVESTMENTS - ALL FUNDS General Fund Special Revenue Funds Total All Governmental Funds 1 Clerk's Cash Balance -End of Year (exclude investments) 81,376 422,960 2 Federal Securities (T-bills, etc.) 3 Other Investments (Savings, CDs, etc) 150,512 150.512 4 1 Total Cash and Investments 231,888 1573,472 SECTION VI: PERSONNEL EXPENDITURES - ALL FUNDS Salaries, wages and city officers' per diem (also included in Section II and I1I) of all regular, temporary and part-time entploycc. 10,800 SECTION VII - JOINT POWERS AGREEMENT If your city participates in one or more joint powers agreement, please identify below: ORGANIZATION PURPOSE OF AGREEMENT PARTICIPATING GOVERNMENTAL UNITS included in Rcpurl YES NO 1 City of White Bear Lake Fire protection 2 X 2 City of Vadnais Heights Sewer flushing 2 X 3 City of Vadnais Heights Snow plowing 2 X 4 City of Vadnais Heights City Water 2 X 5 Ramsev Countv Police protection several X 6 7 8 9 10 SECTION VIII - SPECIAL DISTRICTS If your city is a member of a special district, please identify below: TYPE OF DISTRICT GOVERNING BODIES OF ORGANIZATION 1 VLAWMO Vadnais Heights, Gem Lake, White Bear Township, White Bear Lake, 2 North Oaks, St. Paul, Shoreview, Little Canada 3 4 15 - 5 - SECTION IX: EMPLOYEE SALARY AND BENEFITS GOVERNMENTAL FUND EMPLOYEES GENERAL GOVERNMENT (Administration) 1 Number of Full-time Employees........................................................................................................................ 1 2 Number of Part-time Employees....................................................................................................................... 2 7 3 Total Amount of Salaries/Wages Paid to General Government Employees...................................................... 3 10,800 4 Total Amount of Benefits for General Government Employees...................................................................... 4 POLICE DEPARTMENT 5 Number of Full-time Employees........................................................................................................................ 5 6 Number of Part-time Employees....................................................................................................................... 6 7 Total Amount of Salaries/Wages Paid to Police Department Employees.......................................................... 7 8 Total Amount of Benefits for Police Department Employees........................................................................... 8 FIRE DEPARTMENT 9 Number of Full-time Employees........................................................................................................................ 9 10 Number of Part-time Employees....................................................................................................................... 10 11 Total Amount of Salaries/Wages Paid to Fire Department Employees............................................................. 11 12 Total Amount of Benefits for Fire Department Employees............................................................................... 12 STREET DEPARTMENT 13 Number of Full-time Employees........................................................................................................................ 13 14 Number of Part-time Employees....................................................................................................................... 14 15 Total Amount of Salaries/Wages Paid to Street Department Employees.......................................................... 15 16 Total Amount of Benefits for Street Department Employees........................................................................... 16 SANITATION DEPARTMENT 17 Number of Full-time Employees........................................................................................................................ 17 18 Number of Part-time Employees....................................................................................................................... 18 19 Total Amount of Salaries/Wages Paid to Sanitation Department Employees ................................................... 19 20 Total Amount of Benefits for Sanitation Department Employees..................................................................... 20 LIBRARY 21 Number of Full-time Employees....................................................................................................................... 21 22 Number of Part-time Employees...................................................................................................................... 22 23 Total Amount of Salaries/Wages Paid to Library Employees........................................................................... 23 24 Total Amount of Benefits for Library Employees............................................................................................. 24 PARK AND RECREATION DEPARTMENT 25 Number of Full-time Employees........................................................................................................................ 25 26 Number of Part-time Employees...................................................................................................................... 26 27 Total Amount of Salaries/Wages Paid to Park and Recreation Employees....................................................... 27 28 Total Amount of Benefits for Park and Recreation Employees........................................................................ 28 ALL OTHER GOVERNMENTAL FUND EMPLOYEES 29 Number of Full-time Employees....................................................................................................................... 29 30 Number of Part-time Employees....................................................................................................................... 30 31 Total Amount of Salaries/Wages Paid to All Other Governmental Fund Employees ........................................ 31 32 Total Amount of Benefits for All Other Governmental Fund Employees......................................................... 32 TOTAL GOVERNMENTAL FUND EMPLOYEES 33 Number of Full-time Employees..................................................................................................................... 33 34 Number of Part-time Employees.................................................................................................................... 34 35 Total Amount of Salaries/Wages Paid to All Governmental Fund Employees .................................................. 35 36 Total Amount of Benefits for All Governmental Fund Employees................................................................... 36 ENTERPRISE FUND EMPLOYEES 37 Number of Full-time Employees........................................................................................................................ 37 38 Number of Part-time Employees....................................................................................................................... 38 39 Total Amount of Salaries/Wages Paid to Enterprise Fund Employees.............................................................. 39 40 Total Amount of Benefits for Enterprise Fund Employees............................................................................... 40 POST -RETIREMENT BENEFITS 41 Number of Retired Employees Receiving Post -Retirement Benefits................................................................. 41 42 Total Amount of Post -Retirement Benefits Paid............................................................................................... 42 Benefits include employer contributions for insurance, deferred compensation, and retirement benefits, including P.E.R.A. and F.I.C.A. -6- SECTION X: Unique Circumstances and Other Comments Please indicate anything unique to your city or any extraordinary circumstances that occurred which may have impacted the 2004 financial statement (Le., natural disasters, major capital improvements, etc.). Additional Comments (form, etc): -7-