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HomeMy WebLinkAbout2021 12 31 GENERAL LEDGEr7/29/22 at 15:20:59.71 City of Gem Lake General Ledger Trial Balance As of Dec 31, 2021 Filter Criteria includes: Report order is by ID. Report is printed in Detail Format. Account ID Account Description Debit Amt Credit Amt 100-10100 CASH - 100 309,851.73 100-10300 Accrued Interest Receivable 503.46 100-10305 Market Value Adjustment 3,168.02 100-10500 Taxes Receivable - Current 9,840.52 100-10700 Taxes Receivable - Delinquent 295.99 100-11501 Accounts Receivable - Misc 1,706.00 100-12100 Special Assess Rec - Current 696.75 100-12200 Special Assess Rec - Delinaq 38.25 100-13000 Due From Other Governments 3,304.32 100-15500 Prepaid Expenses 1,228.25 100-20200 Accounts Payable 36,057.04 100-20800 Due to Other Governments 8,280.43 100-21000 Deposits Payable 14,893.00 100-21600 Accrued Salaries 2,392.30 100-22200 Deferred Revenue 15,166.35 100-25300 Fund Balance 252,615.92 100-25301 Fund Balance - Res for Prepaid 1,228.25 201-10100 CASH - 201 43,602.99 201-10300 Accrued Interest Receivable 94.16 201-10305 Market Value Adjustment 592.51 201-25300 Fund Balance 44,289.66 304-10100 CASH - 304 62,400.71 304-10300 Accrued Interest Receivable 193.38 304-10305 Market Value Adjustment 1,216.80 304-10500 Taxes Receivable - Current 1,787.90 304-10700 Taxes Receivable - Delinquent 54.98 304-15500 Prepaid Expense 71,012.50 304-20200 Accounts Payable 475.00 304-22200 Deferred Revenue 54.98 304-25300 Fund Balance 65,123.79 304-25301 Fund Balance - Res for Prepaid 71,012.50 305-10100 Cash 42,842.42 305-10300 Accrued Interest Receivable 7245 305-10305 Market Value Adjustment 455.87 305-10500 Taxes Receivable - Current 198.66 305-10700 Taxes Receivable - Delinquent 4.78 305-12100 Special Asses Rec - Current 43,952.58 305-12300 Special Asses Rec - Deferred 447,458.51 305-15500 Prepaid Expense 50,450.00 305-20200 Accounts Payable 575.00 305-22200 Deferred Revenue 488,141.29 305-25300 Fund Balance 46,268.98 305-25301 Fund Balance - Res for Prepaid 50,450.00 401-10100 CASH - 401 416,771.11 401-10300 Accrued Interest Receivable 961.50 401-10305 Market Value Adjustment 6,050.24 401-12100 Special Assess Rec - Current 36,817.61 401-12200 Special Assess Rec - Delinquen 67.71 401-12300 Special Assess Rec - Deferred 223,804.98 401-12330 Special Assess Rec - Snr Def 6,915.64 401-20200 Accounts Payable 102,981.75 401-20300 CONTRACTS PAYABLE 9,734.12 401-22200 Deferred Revenue 265,667.73 401-25300 Fund Balance 313,005.19 600-10100 CASH - 600 401,623.62 600-10300 Accrued Interest Receivable 809.24 600-10305 Market Value Adjustment 5,091.63 600-11500 Accounts Receivable 25,991.18 600-11510 Accounts Receivable - Delinq 3,664.65 600-13000 Due From Other Governments 4.20 600-13100 Due From Other Funds 72,051.52 600-15500 Prepaid Expenses 6,375.05 600-16406 Sewer System 813,677.95 Page: 1 7/29/22 at 15:20:59.73 Page: 2 City of Gem Lake General Ledger Trial Balance As of Dec 31, 2021 Filter Criteria includes: Report order is by ID. Report is printed in Detail Format. Account ID Account Description 600-16410 Accumulated Depreciation 600-20200 Accounts Payable 600-25300 Retained Earnings 600-25301 Reserved for Prepaids 600-26200 Inv in Cap Assets Net of Debt 601-11500 Accounts Receivable 601-16407 Water System 601-16410 Accumulated Depreciation 601-20700 Due to Other Funds 601-20800 Due to Other Governments 601-25300 Retained Earnings 601-25301 Fund Balance - Res for Prepaid 601-26200 Inv in Cap Assets Net of Debt 801-10100 CASH - 801 801-10400 Investments 801-10402 UBS Money Market Total j Debit Amt Credit Amt 223,828.95 8.10 512, 053.21 3,548.93 589,849.85 3,758.90 734,261.93 61,840.11 72,051.52 679.22 72,504.05 3,531.12 672,422.91 588,170.66 547,000.00 41,170.66 4,516,397.86 4,516,397.86 zi� 7/26/22 at 15:11:34.51 City of Gem Lake General Ledger Trial Balance As of Dec 31, 2021 Filter Criteria includes: Report order is by ID. Report is printed in Detail Format. Account ID Account Description Debit Amt Credit Amt 100-10100 CASH - 100 309,851.73 100-10300 Accrued Interest Receivable 503.46 100-10305 Market Value Adjustment 3,168.02 100-10500 Taxes Receivable - Current 9,840.52 100-10700 Taxes Receivable - Delinquent 295.99 100-11501 Accounts Receivable - Misc 1,706.00 100-12100 Special Assess Rec - Current 696.75 100-12200 Special Assess Rec - Delinaq 38.25 100-13000 Due From Other Governments 3,304.32 100-15500 Prepaid Expenses 1,228.25 100-20200 Accounts Payable 100-20800 Due to Other Governments 100-21000 Deposits Payable 100-21600 Accrued Salaries 100-22200 Deferred Revenue 100-25300 Fund Balance 100-25301 Fund Balance - Res for Prepaid 100-31001 Current Property Taxes 100-31002 Delinq Property Taxes 100-31003 Fiscal Disparity Taxes 100-31004 Penalties & Interest 100-32100 General Business Licenses 100-32101 On -Sale Liquor License 100-32104 Other Permits 100-32106 Tobacco License 100-32107 Charitable Gambling License 100-32201 Contractor License 100-32210 Building Permits 100-32211 Plumbing Permits 100-32212 Mechanical Permits 100-32213 Electrical Permits 100-32217 Building Plan Review 100-32218 Fire Marshall Inspection 100-32219 Septic Inspection Fee 100-32220 State Permit Charge 100-32239 Rental Licensing 100-32240 Dog Licenses 100-33430 County Grants & Aids 100-33602 Cable TV Franchise Fees 100-33605 CARES FUNDS 100-33610 SMALL CITIES AID 100-34110 Plan Review 100-34115 False Alarms 100-34123 Zoning Charges 100-34132 Investment Admin Charge 100-34133 Credit Card Rebates 100-35100 Fines 100-36210 Interest Earnings 11,757.92 100-36231 Charitable Gambling Contributi 100-36240 Miscellaneous 100-36241 Insurance Policy Dividends 100-36400 Facility Rental 100-41100-100 Wages and Salaries 7,340.00 100-41100-130 Employer Paid Payroll Taxes 550.80 100-41100-310 Conference Registrations 308.00 100-41100-449 Council Contingency 1,500.00 100-41410-307 Contracted Services 4,664.00 100-41410-351 Legal Notices 100-41410-400 Repairs & Maint - Contractual 926.07 100-41500-301 Auditing Services 12,867.00 100-41500-329 Financial Services 29,883.72 100-41500-330 Credit Card Fees 36.63 100-41500-334 Computer Services 1,799.15 36,057.04 8,280.43 14,893.00 2,392.30 15,166.35 261,959.95 1,228.25 432,992.30 11.20 12,246.83 0.06 1,575.00 4,050.00 1,960.00 200.00 500.00 1,700.00 7,759.80 300.00 2,427.33 595.60 457.70 107.00 4,808.50 97.47 100.00 470.00 11.91 8,436.43 19, 368.45 14,631.00 1,151.02 150.00 275.00 380.80 0.02 266.67 14,769.91 327.72 809.00 8,812.24 10&01 Page: 1 7/26122 at 15:11:34.53 City of Gem Lake General Ledger Trial Balance As of Dec 31, 2021 Filter Criteria includes: Report order is by ID. Report is printed in Detail Format. Account ID Account Description Debit Amt Credit Amt 100-41600-303 Prosecution 270.00 100-41600-304 Legal 39,251.69 100-41900-100 Wages and Salaries 37,334.87 100-41900-105 Workers Compensation 322.36 100-41900-130 Employer Paid Payroll Taxes 2,866.85 100-41900-131 PERA Contributions 2,123.05 100-41900-200 Office Supplies 3,455.38 100-41900-212 Postage 1,167.89 100-41900-300 Professional Services 2,782.00 100-41900-308 Administration 362.67 100-41900-309 Miscellaneous 2,858.49 100-41900-310 Conference Registrations 693.46 100-41900-322 Web Site 2,076.43 100-41900-331 Mileage 127.35 100-41900-332 Recording Secretary 5,969.57 100-41900-334 Computer Services 189.58 100-41900-351 Legal Notice Publication 1,230.98 100-41900-352 Newsletter/Public Relations 1,571.00 100-41900-361 General Liability Insurance 1,407.25 100-41900-363 Vehicle Insurance 78.00 100-41900-384 Recycling Collection 8,104.32 100-41900-435 League of MN Cities 704.00 100-41900-436 RCLLG 200.00 100-41900-440 Subscriptions 160.96 100-41900-450 Gambling Distributions 10,481.49 100-41900-570 Office Equip & Furnishings 1,378.47 100-41900-571 OFFICE EQUIPMENT CARES FUND 268.00__ 100-41910-302 Engineering 29,705.66 100-41910-315 Zoning Administration 5,198.20 100-41910-327 NPDES Administration 33,613.73 100-41940-210 Operating Supplies 50.42 100-41940-300 Professional Services 1,006.45 100-41940-309 Contract Services 18,241.44 100-41940-362 Property Insurance 876.25 100-41940-381 Electric Service 4,545.23 100-41940-383 Gas Service 1,096.43 100-41940-385 Water/Sewer Utilities 1,153.45 100-41940-400 Repairs & Maint - Contractual 355.00 100-41940-401 Reparis & Maint - Building 27,253.04 100-41940-411 Repairs & Maint - CARES Funds 19,100.45 100-41940-520 Buildings & Structures 5,480.00 100-42100-305 Regular Law Enforcement 85,776.96 100-42200-311 Fire Services 19,060.00 100-42200-312 Fire Marshall Service 6,448.00 100-42300-324 Animal Enforcement 179.65 100-42401-313 Building Inspections 9,164.40 100-42401-316 Building Secretary 1,588.08 100-42401-334 Computer Services 2,520.00 100-43122-226 Signs, Sign Repair Materials 62.39 100-43122-308 Engineering 12,514.13 100-43122-382 Street Lights 706.75 100-43122-405 Street Repairs 28,007.09 100-43122-406 Blvd Tree Trimming 2,000.99 100-43125-225 Salt and Sand 4,925.06 100-43125-404 Snow Plowing 6,385.75 100-44100-210 Operating Supplies 67.58 100-49000-720 Operating Transfers OUT 25,000.00 201-10100 CASH - 201 43,602.99 201-10300 Accrued Interest Receivable 94.16 201-10305 Market Value Adjustment 592.51 201-25300 Fund Balance 44,693.93 201-36210 Interest Earnings 404.27 304-10100 CASH - 304 62,400.71 304-10300 Accrued Interest Receivable 193.38 Page: 2 7/26/22 at 15:11:34.53 Page: 3 City of Gem Lake General Ledger Trial Balance As of Dec 31, 2021 Filter Criteria includes: Report order is by ID. Report is printed in Detail Format. Account ID Account Description Debit Amt Credit Amt 304-10305 Market Value Adjustment 1,216.80 304-10500 Taxes Receivable - Current 1,787.90 304-10700 Taxes Receivable - Delinquent 54.98 304-15500 Prepaid Expense 71,012.50 304-20200 Accounts Payable 304-22200 Deferred Revenue 304-25300 Fund Balance 304-25301 Fund Balance - Res for Prepaid 304-31001 Current Property Taxes 304-31002 Delinquent Property Taxes 304-31003 Fiscal Disparities 304-36210 Interest Earnings 341.57 304-47000-600 Principal 60,000.00 304-47000-610 Interest 12, 640.00 304-47000-620 Fiscal Agent Fees 850.00 305-10100 Cash 42,842.42 305-10300 Accrued Interest Receivable 72.45 305-10305 Market Value Adjustment 455.87 305-10500 Taxes Receivable - Current 198.66 305-10700 Taxes Receivable - Delinquent 4.78 305-12100 Special Asses Rec - Current 43,952.58 305-12300 Special Asses Rec - Deferred 447,458.51 305-15500 Prepaid Expense 50,450.00 305-20200 Accounts Payable 305-22200 Deferred Revenue 305-25300 Fund Balance 305-25301 Fund Balance - Res for Prepaid 305-31001 Current Property Taxes 305-31003 Fiscal Disparities 305-36101 Current Special Assessments 305-36210 Interest Earnings 305-36240 Miscellaneous Revenue 305-47000-600 Principal 35,000.00 305-47000-610 Bond Interest 21,425.00 305-47000-620 Fiscal Agent Fees 950.00 401-10100 CASH - 401 416,771.11 401-10300 Accrued Interest Receivable 961.50 401-10305 Market Value Adjustment 6,050.24 401-12100 Special Assess Rec - Current 36,817.61 401-12200 Special Assess Rec - Delinquen 67.71 401-12300 Special Assess Rec - Deferred 223,804.98 401-12330 Special Assess Rec - Snr Def 6,915.64 401-20200 Accounts Payable 401-20300 CONTRACTS PAYABLE 401-22200 Deferred Revenue 401-25300 Fund Balance 401-36101 Current Special Assessments 401-36103 Penalties & Interest 401-36105 PREPAID SPECIAL ASSESSMENTS 401-36210 Interest Earnings 401-39200 Transfers from Other Funds 401-48000-302 Engineering 23,740.83 401-48000-309 Miscellaneous 401-48000-351 Legal Notice Preparation 255.89 401-48000-531 Construction 194,682.46 600-10100 CASH - 600 401,623.62 600-10300 Accrued Interest Receivable 809.24 600-10305 Market Value Adjustment 5,091.63 600-11500 Accounts Receivable 25,991.18 600-11510 Accounts Receivable - Delinq 3,664.65 600-13000 Due From Other Governments 4.20 600-13100 Due From Other Funds 72,051.52 600-15500 Prepaid Expenses 6,375.05 600-16406 Sewer System 813,677.95 475.00 54.98 58,132.20 71, 012.50 78,598.03 2.01 2,223.12 575.00 488,141.29 32,189.60 50,450.00 8,810.82 249.22 61,830.58 342.47 221.29 102,981.75 9,734.12 265,667.73 452,003.42 40,244.64 106.53 5,366.32 8,856.03 25,000.00 iN1rJ E,S3 7/26/22 at 15:11:34.54 Page: 4 City of Gem Lake General Ledger Trial Balance As of Dec 31, 2021 Filter Criteria includes: Report order is by ID. Report is printed in Detail Format. Account ID Account Description 600-16410 Accumulated Depreciation 600-20200 Accounts Payable 600-25300 Retained Earnings 600-25301 Reserved for Prepaids 600-26200 Inv in Cap Assets Net of Debt 600-34500 Residential Sewer Revenues 600-34600 Commercial Sewer Revenues 600-34650 Sewer Late Charges 600-36210 Interest Earnings 600-44100-302 Engineering 600-44100-308 Administration 600-44100-318 MCES Charges 600-44100-319 Locates 600-44100-385 Water/Sewer Utilities 600-44100-420 Depreciation 601-11500 Accounts Receivable 601-16407 Water System 601-16410 Accumulated Depreciation 601-20700 Due to Other Funds 601-20800 Due to Other Governments 601-25300 Retained Earnings 601-25301 Fund Balance - Res for Prepaid 601-26200 Inv in Cap Assets Net of Debt 601-34550 Residential Water Revenues 601-34750 Water Late Charges 601-36210 Interest Earnings 601-44100-302 Engineering 601-44100-308 Administration 601-44100-385 Water/Sewer Utilities 601-44100-420 Depreciation 801-10100 CASH - 801 801-10400 Investments 801-10402 UBS Money Market Total: Debit Amt Credit Amt 223,828.95 8.10 480,592.75 3,548.93 621,981.85 27,471.10 25,375.45 2,977.52 2,394.23 4,103.93 203.50 38,839.56 155.30 2,940.84 16,066.11 3,758.90 734,261.93 61,840.11 72,051.52 679.22 84,698.27 3,531.12 689,049.91 32,740.76 309.70 524.50 4,559.79 203.50 18, 726.47 13,468.98 588,170.66 547,000.00 41,170.66 5,528,116.86 5,528,116.86 3/16/22 at 15:13:32.90 Page: 1 City of Gem Lake General Ledger Trial Balance As of Dec 31, 2021 Filter Criteria includes: Report order is by ID. Report is printed in Detail Format. Account ID Account Description Debit Amt Credit Amt 100-10100 CASH - 100 312,357.94 100-10300 Accrued Interest Receivable 503.46 100-10305 Market Value Adjustment 3,168.02 100-10500 Taxes Receivable - Current 9,840.52 100-10700 Taxes Receivable - Delinquent 295.99 100-11501 Accounts Receivable - Misc 1,706.00 100-12100 Special Assess Rec - Current 402.30 100-12300 Special Assess Rec - Deferred 490.00 100-13000 Due From Other Governments 3,304.32 100-15500 Prepaid Expenses 1,228.25 100-20200 Accounts Payable 100-20800 Due to Other Governments 100-21000 Deposits Payable 100-21600 Accrued Salaries 100-22000 Gambling Proceeds 100-22200 Deferred Revenue 100-25300 Fund Balance 100-25301 Fund Balance - Res for Prepaid 100-31001 Current Property Taxes 100-31002 Delinq Property Taxes 100-31003 Fiscal Disparity Taxes 100-31004 Penalties & Interest 100-32100 General Business Licenses 100-32101 On -Sale Liquor License 100-32104 Other Permits 100-32106 Tobacco License 100-32107 Charitable Gambling License 100-32201 Contractor License 100-32210 Building Permits 100-32211 Plumbing Permits 100-32212 Mechanical Permits 100-32213 Electrical Permits 100-32217 Building Plan Review 100-32218 Fire Marshall Inspection 100-32219 Septic Inspection Fee 100-32220 State Permit Charge 100-32239 Rental Licensing 100-32240 Dog Licenses 100-33430 County Grants & Aids 100-33602 Cable TV Franchise Fees 100-33605 CARES FUNDS 100-33610 SMALL CITIES AID 100-34110 Plan Review 100-34115 False Alarms 100-34123 Zoning Charges 100-34132 Investment Admin Charge 100-34133 Credit Card Rebates 100-35100 Fines 100-36101 Special Assessments - Current 100-36210 Interest Earnings 11,757.92 100-36240 Miscellaneous 100-36241 Insurance Policy Dividends 100-36400 Facility Rental 100-41100-100 Wages and Salaries 7,340.00 100-41100-130 Employer Paid Insurance 550.80 100-41100-310 Conference Registrations 308.00 100-41100-449 Council Contingency 1,500.00 100-41410-307 Contracted Services 4,664.00 100-41410-351 Legal Notices 100-41410-400 Repairs & Maint - Contractual 926.07 100-41500-301 Auditing Services 12,867.00 100-41500-329 Financial Services 29,883.72 100-41500-330 Credit Card Fees 36.63 36,057.04 8,280.43 14,893.00 2,392.30 6,598.42 7,438.29 261,959.95 1,228.25 432,992.30 11.20 12,246.83 0.06 1,575.00 4,050.00 1,960.00 200.00 500.00 1,700.00 7,759.80 300.00 2,427.33 595.60 457.70 107.00 4,290.00 97.47 100.00 470.00 11.91 8,436.43 27,320.56 14,631.00 1,151.02 150.00 275.00 380.80 0.02 266.67 2,957.96 327.72 809.00 8,812.24 58.99 3/16/22 at 15:13:32.92 Page: 2 Filter Criteria includes Account ID City of Gem Lake General Ledger Trial Balance As of Dec 31, 2021 Report order is by ID. Report is printed in Detail Format. Account Description Debit Amt Credit Amt 100-41500-334 Computer Services 1,799.15 100-41600-303 Prosecution 270.00 100-41600-304 Legal 39,251.69 100-41900-100 Wages and Salaries 37,334.87 100-41900-105 Workers Compensation 322.36 100-41900-130 Employer Paid Insurance 2,866.85 100-41900-131 PERA Contributions 2,123.05 100-41900-200 Office Supplies 3,455.38 100-41900-212 Postage 1,167.89 100-41900-300 Professional Services 2,782.00 100-41900-308 Administration 362.67 100-41900-309 Miscellaneous 2,858.49 100-41900-310 Conference Registrations 693.46 100-41900-322 Web Site 2,076.43 100-41900-331 Mileage 127.35 100-41900-332 Recording Secretary 5,969.57 100-41900-334 Computer Services 189.58 100-41900-351 Legal Notice Publication 1,230.98 100-41900-352 Newsletter/Public Relations 1,571.00 100-41900-361 General Liability Insurance 1,407.25 100-41900-363 Vehicle Insurance 78.00 100-41900-384 Recycling Collection 8,104.32 100-41900-435 League of MN Cities 704.00 100-41900-436 RCLLG 200.00 100-41900-440 Subscriptions 160.96 100-41900-450 Gambling Distributions 2,310.00 100-41900-570 Office Equip & Furnishings 1,378.47 100-41900-571 OFFICE EQUIPMENT CARES FUND 268.00 100-41910-302 Engineering 29,705.66 100-41910-315 Zoning Administration 5,198.20 100-41910-327 NPDES Administration 33,613.73 100-41940-210 Operating Supplies 50.42 100-41940-300 Professional Services 1,006.45 100-41940-309 Contract Services 18,241.44 100-41940-362 Property Insurance 876.25 100-41940-381 Electric Service 4,545.23 100-41940-383 Gas Service 1,096.43 100-41940-385 Water/Sewer Utilities 1,153.45 100-41940-400 Repairs & Maint - Contractual 355.00 100-41940-401 Reparis & Maint - Building 27,253.04 100-41940-411 Repairs & Maint - CARES Funds 19,100.45 100-41940-520 Buildings & Structures 5,480.00 100-42100-305 Regular Law Enforcement 85,776.96 100-42200-311 Fire Services 19,060.00 100-42200-312 Fire Marshall Service 6,448.00 100-42300-324 Animal Enforcement 179.65 100-42401-313 Building Inspections 9,164.40 100-42401-316 Building Secretary 1,588.08 100-42401-334 Computer Services 2,520.00 100-43122-226 Signs, Sign Repair Materials 62.39 100-43122-308 Engineering 12,514.13 100-43122-382 Street Lights 706.75 100-43122-405 Street Repairs 28,007.09 100-43122-406 Blvd Tree Trimming 2,000.99 100-43125-225 Salt and Sand 4,925.06 100-43125-404 Snow Plowing 6,385.75 100-44100-210 Operating Supplies 67.58 100-49000-720 Operating Transfers OUT 25,000.00 201-10100 CASH - 201 43,602.99 201-10300 Accrued Interest Receivable 94.16 201-10305 Market Value Adjustment 592.51 201-25300 Fund Balance 201-36210 Interest Earnings 404.27 304-10100 CASH - 304 62,400.71 44, 693.93 3/16/22 at 15:13:32.92 Page: 3 City of Gem Lake General Ledger Trial Balance As of Dec 31, 2021 Filter Criteria includes: Report order is by ID. Report is printed in Detail Format. Account ID Account Description Debit Amt Credit Amt 304-10300 Accrued Interest Receivable 193.38 304-10305 Market Value Adjustment 1,216.80 304-10500 Taxes Receivable - Current 1,787.90 304-10700 Taxes Receivable - Delinquent 54.98 304-15500 Prepaid Expense 71,012.50 304-20200 Accounts Payable 304-22200 Deferred Revenue 304-25300 Fund Balance 304-25301 Fund Balance - Res for Prepaid 304-31001 Current Property Taxes 304-31002 Delinquent Property Taxes 304-31003 Fiscal Disparities 304-36210 Interest Earnings 341.57 304-47000-600 Principal 60,000.00 304-47000-610 Interest 12,640.00 304-47000-620 Fiscal Agent Fees 850.00 305-10100 Cash 42,842.42 305-10300 Accrued Interest Receivable 72.45 305-10305 Market Value Adjustment 455.87 305-10500 Taxes Receivable - Current 198.66 305-10700 Taxes Receivable - Delinquent 4.78 305-12100 Special Asses Rec - Current 40,678.00 305-12300 Special Asses Rec - Deferred 447,458.51 305-15500 Prepaid Expense 50,450.00 305-20200 Accounts Payable 305-22200 Deferred Revenue 305-25300 Fund Balance 305-25301 Fund Balance - Res for Prepaid 305-31001 Current Property Taxes 305-31003 Fiscal Disparities 305-36101 Current Special Assessments 305-36210 Interest Earnings 305-36240 Miscellaneous Revenue 898.96 305-47000-600 Principal 35,000.00 305-47000-610 Bond Interest 21,425.00 305-47000-620 Fiscal Agent Fees 950.00 401-10100 CASH - 401 416,771.11 401-10300 Accrued Interest Receivable 961.50 401-10305 Market Value Adjustment 6,050.24 401-12100 Special Assess Rec - Current 32,210.12 401-12200 Special Assess Rec - Delinquen 67.71 401-12300 Special Assess Rec - Deferred 226,465.67 401-12330 Special Assess Rec - Snr Def 6,915.64 401-20200 Accounts Payable 401-20300 CONTRACTS PAYABLE 401-22200 Deferred Revenue 401-25300 Fund Balance 401-36101 Current Special Assessments 401-36103 Penalties & Interest 401-36105 PREPAID SPECIAL ASSESSMENTS 401-36210 Interest Earnings 401-39200 Transfers from Other Funds 401-48000-302 Engineering 23,740.83 401-48000-309 Miscellaneous 240.04 401-48000-351 Legal Notice Preparation 255.89 401-48000-531 Construction 194,682.46 600-10100 CASH - 600 399,117.41 600-10300 Accrued Interest Receivable 948.38 600-10305 Market Value Adjustment 5,967.69 600-11500 Accounts Receivable 25,791.18 600-11510 Accounts Receivable - Delinq 6,557.07 600-13000 Due From Other Governments 70.95 600-13100 Due From Other Funds 71,175.46 600-15500 Prepaid Expenses 3,548.93 475.00 54.98 58,132.20 71, 012.50 78,598.03 2.01 2,223.12 575.00 485, 986.96 32,189.60 50,450.00 8,810.82 249.22 61,830.58 342.47 102,981.75 9,734.12 264,068.40 452,003.42 40, 244.64 106.53 5,366.32 8,856.03 25,000.00 3/16/22 at 15:13:32.94 City of Gem Lake General Ledger Trial Balance As of Dec 31, 2021 Filter Criteria includes: Report order is by ID. Report is printed in Detail Format. Account ID Account Description Debit Amt Credit Amt 600-16406 Sewer System 813,677.95 600-16410 Accumulated Depreciation 223,828.95 600-20200 Accounts Payable 8.10 600-25300 Retained Earnings 480,592.75 600-25301 Reserved for Prepaids 3,548.93 600-26200 Inv in Cap Assets Net of Debt 621,981.85 600-34500 Residential Sewer Revenues 27,471.10 600-34600 Commercial Sewer Revenues 28,865.04 600-34650 Sewer Late Charges 2,977.52 600-36210 Interest Earnings 2,255.09 600-44100-302 Engineering 4,103.93 600-44100-308 Administration 203.50 600-44100-318 MCES Charges 44,902.31 600-44100-319 Locates 155.30 600-44100-385 Water/Sewer Utilities 2,940.84 600-44100-420 Depreciation 16,066.11 601-10300 Accrued Interest Receivable 139.14 601-10305 Market Value Adjustment 876.06 601-11500 Accounts Receivable 3,758.90 601-16407 Water System 744,571.93 601-16410 Accumulated Depreciation 61,840.11 601-20700 Due to Other Funds 71,175.46 601-20800 Due to Other Governments 679.22 601-25300 Retained Earnings 84,698.27 601-25301 Fund Balance - Res for Prepaid 3,531.12 601-26200 Inv in Cap Assets Net of Debt 689,049.91 601-34550 Residential Water Revenues 32,740.76 601-34750 Water Late Charges 309.70 601-36210 Interest Earnings 663.64 601-44100-302 Engineering 4,559.79 601-44100-308 Administration 203.50 601-44100-385 Water/Sewer Utilities 8,416.47 601-44100-420 Depreciation 13,468.98 801-10100 CASH - 801 588,170.66 801-10400 Investments 547, 000.00 801-10402 UBS Money Market 41,170.66 Total: 5,522,155.23 5,522,155.23 J Page: 4 0 J O� 00 CA Cfl M i M M if ) M M M M M M 00 r 0 0 0 0 0 0 0 0 O O O In 1�4- I` m 00 00 00 Ln M M19T Iq O O O m O O m O O m O O O CA O 00 I` I` O I— I` O I-- N N 1` I� N N Iq W I` " t (fl V) CM O M N N N 1` I-O O r N N N N N N N N N N N 6g Lo O I` Lo 0 00 M O Cn O O O O O O CA CA O O CA 0)0 �— M M N CM V 'd' Co- r CA 00 In 00 00 00 00 00 00 00 00 00 00 00 00 00 Z LO I LO LO U') U) LO LO LO M M I` N 00 00 M 00 CO 00 M M 00 00 M 00 M M Q 00 00 00 00 00 00 00 00 Cfl co CD CD c0 Cfl CO (fl CO CC) CO CO CO CO CO CO CO CO J K-}6a}6F}6F}69v}696F}v� 69v).(f}6F}H}6F}6F}v>6c 6, 6c 6 d4 ba} m _ jI CM M 00 O J M r N C� 00 J T- M ~ o N c— N O N ` v> `_ E1-:� r bg U C2 E 0_ O '� r N N O O O O r p M MU) U a) U m w W co O O O V> O p U = I6F} In O In U C a) D Ef} w O U 0 O> lo 16"] m D 0_ r O O O O U') M CA � M O O LO O I` N ti F- O O M In O r I` U') V It N CM CA M CV C14 cNi Lci 0_ 6F} 6F} E!} W C _ O O Fes-- V> W m � W V W W > � Z ti O N 00 06 co LO F- 00 0 N Z O_ Cr) M 000 M Z O_ cM LO p U) O Qom'~ ���~ to 00cflco �W 00 Z W�mrO~oo~omcflmr O°O�O �rr0 0 Z O C7�tiZ>o0CS, w �>� rnQ Y a Z='O���0CDCD_jCD< UU) aa) U ZY0000U000000~OU�����0�� Q U' Z uj w uj W H W W O Wfn W W Q Q W Q .� Z 0 o mm0�0.0.0�0.0_»0_>cno'U_Q Y J r N M O) O r O r I` r N N N N N N N N co M Q N N N N N N N N N N N N N N N N N N LV r r r r r r r r r r r r r r r r r 0 CITY OF GEM LAKE CASH AND INVESTMENT BALANCE STATEMENT As of 12/31/2021 Fiscal Year: 2021 Cash and Investments Balance Balance Name of Fund 12/1/2021 Receipts Disbursements 12/31/2021 General Fund $345,113.80 $266,572.12 $299,327.98 $312,357.94 Parks and Playgrounds $43,546.52 $56.47 $0.00 $43,602.99 2004 Debt Service Fund $0.00 $0.00 $0.00 $0.00 2006 Debt Service Fund $0.00 $0.00 $0.00 $0.00 2007 Capital Improvement Bonds $155,289.49 $71,158.12 $163,975.00 $62,472.61 2018 Inprovement Bonds $71,208.14 $72,462.38 $100,900.00 $42,770.52 Improvement Fund $416,243.41 $527.70 $0.00 $416,771.11 City Hall Construction $0.00 $0.00 $0.00 $0.00 Scheuneman Road Improvemetns $0.00 $0.00 $0.00 $0.00 Hoffman Road Improvements $0.00 $0.00 $0.00 $0.00 Sewer Enterprise Fund $472,550.10 $781.90 $3,565.15 $469,766.85 Water Enterprise Fund ($66,002.92) $0.00 $4,646.54 ($70,649.46) Investment Trust Fund $1,335.26 $372.68 $1,707.94 $0.00 $1,439,283.80 $411,931.37 $574,122.61 $1,277,092.56 Premier Checking Premier CD's UBS Investments UBS Money Market Gambling Fund Balance BALANCE STATEMENT OF GAMBLING FUNDS Balance 12/1/2021 Receipts Disbursements $9,578.11 $2,020.31 $5,000.00 $688,921.90 $0.00 $547,000.00 $41,170.66 $1,277,092.56 Balance 12/31/2021 $6,598.42 DECEMBER CASH &INVESTMENTS MATURE PURCH INT. # AS OF ACCRUED INTEREST DATE DATE I BANKBROKER I TYPE NAME Cusip # YIELD RATE DAYS 12/31/2021 INTEREST DATE PREMIER BANK CHK GENERAL FUND 6005590 0.05% 0.05 % 30 $688 921.90 $28.71 Months UBS MMKT UBS BANK USA DEP 12669EN93 0.05 % 0.05 % 30 $41 170.66 $1.72 Months 4/4/22 414/12 UBS CD GOLDMAN SACHS 38143ANZ4 2.90% 2.90 % 3650 $40.000.00 $580.00 4/4 &1014 4130/24 4130/19 UBS CD COMENITY CAP BANK 20033AUN 2.75 % 2.75 % 1826 $117 000.00 $1 608.75 Months 2/12125 2/12/21 UBS CD TEXASEXCHANGEBANK 8B241TKD1 0.50% 0.50% 1461 $245000.00 $1225.00 Monthly 8/1l29 11/5/20 UBS BOND NY CITY TRANSITIONAL AUTH REV 64971XEN4 2.02% 3.73% 2822 $145,000.00 95,408.60 2/1 & 8/1 1.38%1 1.66 % 1 6371 1 277 092.56 I SB 652 67 i REVENUES Property Taxes Current Property Taxes Delinq Property Taxes Fiscal Disparity Taxes Penalties & Interest Licenses and Permits General Business Licenses On -Sale Liquor License Other Permits Tobacco License Charitable Gambling License Contractor License Building Permits Plumbing Permits Mechanical Permits Electrical Permits NPDES Permit Building Plan Review Fire Marshall Inspection Septic Inspection Fee State Permit Charge Sewer Contractor License Rental Licensing Dog Licenses Intergovernmental Revenues County Grants & Aids SCORE Recycling Grant Cable TV Franchise Fees CARESFUNDS SMALL CITIES AID Charges for Services Planning Fees Plan Review False Alarms Zoning Charges Investment Admin Charge Credit Card Rebates Fines and Forfeits Fines Miscellaneous Interest Earnings Miscellaneous Insurance Policy Dividends Facility Rental Total Revenues EX111:NDI HIRES City Council Wages and Salaries Employer Paid Insurance Adminstration Conference Registrations Council Contingency City of Gem Lake GENERALFUND Budgeted Statement of Revenues and Expenditures For the Twelve Months Ending December 31, 2021 Curr Mnth Curr Mnth Curr Mnth 2021 YTD YTD uB dgct Actual Variance %Complete Bud PCt Actual Variance %pComplcte $ 36,108.75 $ 8,272.26 27,836.49 22.91 $ 433,305.00 $ 432,992.30 312.70 99.93 0.00 0.00 0.00 0.00 0.00 11.20 (11.20) 0.00 1,019.17 1,568.26 (549.09) 153.88 12,230.00 12,246.83 (16.83) 100.14 0.00 0.00 0.00 0.00 0.00 0.06 (0.06) 0.00 166.67 0.00 166.67 0.00 2,000.00 475.00 1,525.00 23.75 450.00 0.00 450.00 0,00 5,400.00 4,050.00 1,350.00 75.00 100.00 275.00 (175.00) 275.00 1,200.00 1,960.00 (760.00) 163.33 0.00 0.00 0.00 0.00 0.00 200.00 (200.00) 0.00 41.67 0.00 41.67 0,00 500.00 500.00 0.00 100.00 100.00 0.00 100.00 0.00 1,200.00 1,300.00 (100.00) 108.33 666.67 349.05 317.62 52.36 8,000.00 7,759.80 240.20 97.00 83.33 0.00 83.33 0.00 1,000.00 300.00 700.00 30.00 125.00 200.00 (75.00) 160.00 1,500.00 2,427.33 (927.33) 161.82 66.67 134.00 (67.33) 201.00 800.00 595.60 204.40 74.45 8.33 0.00 8.33 0.00 100.00 0.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 457.70 (457.70) 0.00 208.33 0.00 208.33 0.00 2,500.00 107.00 2,393.00 4.28 166.67 0.00 166.67 0.00 2,000.00 3,800.00 (1,800.00) 190.00 4.17 (3.00) 7.17 (72.00) 50.00 97.47 (47.47) 194.94 4.17 0.00 4.17 0.00 50.00 0.00 50.00 0.00 33.33 0.00 33.33 0.00 400.00 100.00 300.00 25.00 12.50 0.00 12.50 0.00 150.00 470.00 (320.00) 313.33 0.00 0.00 0.00 0.00 0.00 11.91 (11.91) 0.00 83.33 0.00 83.33 0.00 1,000.00 0,00 1,000.00 0.00 500,00 0.00 500.00 0.00 6,000.00 8,436.43 (2,436.43) 140.61 0.00 0.00 0.00 0.00 0.00 27,320.56 (27,320.56) 0.00 0.00 7,315.50 (7,315.50) 0.00 0.00 14,631.00 (14,631.00) 0.00 16.67 0.00 16.67 0.00 200.00 0.00 200.00 0.00 250.00 0.00 250.00 0.00 3,000.00 1,151.02 1,848.98 38.37 0.00 0.00 0.00 0.00 0.00 150.00 (150.00) 0.00 0.00 0.00 0.00 0.00 0.00 275.00 (275.00) 000 16.67 59,78 (43,11) 358.68 200.00 380.80 (180.80) 190.40 0.00 0.00 0.00 0.00 0.00 0.02 (0.02) 0.00 91.67 0.00 91.67 0.00 1,100.00 266.67 833.33 24.24 416.67 (13,892.32) 14,308.99 (3,334.16) 5,000.00 (12,182.68) 17,182.68 (243.65) 41.67 (0.01) 41.68 (0.02) 500.00 330.02 169.98 66.00 0.00 741.00 (741.00) 0.00 0.00 809.00 (809.00) 0.00 250.00 0.00 250.00 0.00 3,000.00 5,507.92 (2,507.92) 183.60 41,032.08 5,019.52 36.012.56 12.23 492.385.00 51(.037.96 (24.552.96) 104.99 625.00 1,800.00 (1,175.00) 288.00 7,500.00 7,340.00 160.00 97.87 47.83 137.70 (89.87) 287.87 574.00 550.80 23.20 95.96 41.67 0.00 41.67 0.00 500.00 0.00 500.00 0.00 8.33 0.00 8.33 0.00 100.00 328.00 (228.00) 328.00 833.33 1,500.00 (666.67) 180.00 10,000.00 1,500.00 8,500.00 15.00 Elections 1/2712022 at 3:55 PM City of Gem Lake GENERALFUND Budgeted Statement of Revenues and Expenditures For the Twelve Months Ending December 31, 2021 Curr Mnth Curr Mnth Curr Mnth 2021 YTD YTD Budp-et Actual Variance % Complete Budget Actual Variance % Complete Operating Supplies 12.50 0.00 12.50 0.00 150.00 0.00 150.00 0.00 Contracted Services 833.33 1,166.00 (332.67) 139.92 10,000.00 4,664.00 5,336.00 46.64 Legal Notices 12.50 0.00 12.50 0.00 150.00 (58.99) 208.99 (39.33) Repairs & Maint - Contractual 208.33 0.00 208.33 0.00 2,500.00 926.07 1,573.93 37.04 Financial Administration Auditing Services 833.33 0.00 833.33 0.00 10,000.00 12,867.00 (2,867.00) 128.67 Financial Services 2,500.00 1,618.07 881.93 64.72 30,000.00 26,312.84 3,687.16 87.71 Credit Card Fees 0.00 31.11 (31.11) 0.00 0.00 36.63 (36.63) 0.00 Computer Services 208.33 0.00 208.33 0.00 2,500.00 1,799.15 700.85 71.97 Legal Services Prosecution 250.00 0.00 250,00 0.00 3,000.00 270.00 2,730.00 9.00 Legal 3,333.33 6,274.30 (2,940.97) 188,23 40,000.00 35,286.95 4,713.05 88.22 Legal - Land Issues 416.67 0.00 416.67 0.00 5,000.00 0.00 5,000.00 0.00 Clerk/General Government Wages and Salaries 2,301.67 5,775.35 (3,473.68) 250.92 27,620.00 37,334.87 (9,714.87) 135.17 Workers Compensation 41.67 0.00 41.67 0.00 500.00 445.36 54.64 89.07 Employer Paid Insurance 176.00 2,060.83 (1,884.83) 1,170.93 2,112.00 2,866.85 (754.85) 135.74 PERA Contributions 0.00 515.88 (515.88) 0.00 0.00 2,528.04 (2,528.04) 0.00 Office Supplies 166.67 73.30 93.37 43.98 2,000.00 3,211.95 (1,211.95) 160.60 Postage 120.83 0.00 120.83 0.00 1,450.00 1,167.89 282.11 80.54 Professional Services 166.67 0.00 166.67 0.00 2,000.00 0.00 2,000.00 0,00 Administration 41.67 0.00 41.67 0.00 500.00 362.67 137.33 72.53 Miscellaneous 16.67 160.00 (143.33) 960.00 200.00 2,465,55 (2,265.55) 1,232.78 Conference Registrations 41.67 0.00 41.67 0.00 500,00 693.46 (193.46) 138.69 Web Site 100.00 900.00 (800.00) 900.00 1,200.00 2,076.43 (876.43) 173.04 \ Mileage 12.50 0.00 12.50 0.00 150.00 87.81 62.19 58.54 Recording Secretary 0.00 482.17 (482.17) 0.00 0.00 5,969.57 (5,969.57) 0.00 ` Computer Services 500.00 0.00 500.00 0.00 6,000.00 189.58 5,810.42 3.16 Legal Notice Publication 66.67 63.60 3.07 95.40 800.00 1,112.87 (312.87) 139.11 Newsletter/Public Relations 208.33 0.00 208.33 0.00 2,500.00 1,571.00 929.00 62.84 General Liability Insurance 250.00 0.00 250.00 0.00 3,000.00 1,764.25 1,235.75 58.81 Vehicle Insurance 8.33 0.00 8.33 0.00 100.00 97.75 2.25 97.75 Public Officials Liablithy 12.50 0.00 12.50 0.00 150.00 0.00 150.00 0.00 Recycling Collection 791.67 675.36 116.31 85.31 9,500.00 8,104.32 1,395.68 85.31 League of MN Cities 66.67 0.00 66.67 0.00 800.00 1,192.00 (392.00) 149.00 RCLLG 33.33 0.00 33.33 0.00 400.00 200.00 200.00 50.00 Subscriptions 4.17 0.00 4.17 0.00 50.00 160.96 (110.96) 321.92 Gambling Distributions 0.00 0.00 0.00 0.00 0.00 2,310.00 (2,310.00) 0.00 Planning and Zoning Professional Services 4.17 0.00 4.17 0.00 50.00 0.00 50.00 0.00 Engineering 1,666.67 3,492.23 (1,825.56) 209.53 20,000.00 29,705.66 (9,705.66) 148.53 Administration 291.67 0.00 291.67 0.00 3,500.00 0.00 3,500.00 0.00 Zoning Administration 62.50 436.55 (374.05) 698.48 750.00 3,868.75 (3,118.75) 515.83 NPDES Administration 500.00 3,563.40 (3,063.40) 712.68 6,000.00 32,346.44 (26,346.44) 539.11 Heritage Hall Operating Supplies 33.33 0.00 33.33 0.00 400.00 50.42 349.58 12.61 Professional Services 333.33 0.00 333.33 0.00 4,000.00 1,006.45 2,993.55 25.16 Contract Services 666.67 645.80 20.87 96.87 8,000.00 7,546.44 453.56 94.33 Telephone 166.67 0.00 166.67 0.00 2,000.00 0.00 2,000.00 0.00 Property Insurance 125.00 0.00 125.00 0.00 1,500.00 1,096.75 403.25 73.12 Electric Service 416.67 271.57 145.10 65.18 5,000.00 4,545.23 454.77 90.90 Gas Service 141.67 203.87 (62.20) 143.91 1,700.00 1,096.43 603.57 64.50 Water/Sewer Utilities 70.83 0.00 70.83 0.00 850.00 945.31 (95.31) 111.21 Repairs & Maint - Contractual 208.33 0.00 208.33 0.00 2,500.00 355.00 2,145.00 14.20 Reparis & Maint - Building 416.67 863.20 (446.53) 207.17 5,000,00 26,278.04 (21,278.04) 525.56 Repairs & Maint - CARES Funds 0.00 45.97 (45.97) 0.00 0.00 15,551.57 (15,551.57) 0.00 Buildings & Structures 0.00 0.00 0.00 0.00 0.00 5,480.00 (5,480.00) 0.00 Police Regular Law Enforcement 7,116.67 7,148.08 (31.41) 100.44 85,400.00 85,776.96 (376.96) 100.44 Administration 25.00 0.00 25.00 0.00 300.00 0.00 300.00 0.00 1/27/2022 at 3:55 PM i Fire Fire Services Fire Marshall Service Animal Control Animal Removal Animal Enforcement Building Inpsection WAGES & SALARIES FICA CONTRIBUTIONS PERA CONTRIBUTIONS WORKERS COMPENSATION Building Inspections Building Secretary Computer Services Office Equip & Furnishings Road Maintenance Signs, Sign Repair Materials Engineering Engineering Street Lights ROW Maintenance Street Repairs Blvd Tree Trimming Dues & Subscriptons Ice and Snow Removal Salt and Sand Repairs & Maint - Contractual Snow Plowing Park Maintenance PARK MAINTENANCE - CONTRACTUAL Other Financing Uses Operating Transfers OUT Total Expenditures Excess Rev Over (Under) Exp City of Gem Lake GENERALFUND Budgeted Statement of Revenues and Expenditures For the Twelve Months Ending December 31, 2021 Curr Mnth Curr Mnth Curr Mnth 2021 YTD YTD Budeet Actual Variance %Complete Budeet Actual Variance %Complete 1,600.00 1,588.37 11.63 99.27 19,200.00 19,060.00 140.00 99.27 537.50 537.37 0.13 99.98 6,450.00 6,448.00 2.00 99.97 33.33 0.00 33.33 0.00 400.00 0.00 400.00 0.00 16.67 0.00 16.67 0.00 200.00 179.65 20.35 89.83 1,041.67 0.00 1,041.67 0.00 12,500.00 0.00 12,500.00 79.67 0.00 7967 0.00 956.00 0.00 956.00 78.17 0.00 78.17 0.00 938.00 0.00 938.00 15.42 0.00 15.42 0.00 185.00 0.00 185.00 1,333.33 333.44 999.89 25.01 16,000.00 8,747.60 7,252.40 183.33 0.00 183.33 0.00 2,200.00 1,328.49 871.51 0.00 0.00 0.00 0.00 0.00 2,520.00 (2,520.00) 416.67 0.00 416.67 0.00 5,000.00 0.00 5,000.00 41.67 0.00 41.67 0.00 500.00 62.39 437.61 333.33 0.00 333.33 0.00 4,000.00 0.00 4,000.00 0.00 316.89 (316.89) 0.00 0.00 8,154.60 (8,154.60) 108.33 65.99 42.34 60.91 1,300.00 706.75 593.25 83.33 0.00 83.33 0.00 1,000.00 0.00 1,000.00 1,250.00 4,691.42 (3,441.42) 375.31 15,000.00 25,120.85 (10,120.85) 666.67 0.00 666.67 0.00 8,000.00 2,000.99 5,999.01 8.33 0.00 8.33 0.00 100.00 0.00 100.00 1,416.67 584.55 832.12 41.26 17,000.00 2,828.61 14,171.39 208.33 0.00 208.33 0.00 2,500.00 0.00 2,500.00 1,541.67 750.00 791.67 48.65 18,500.00 4,098.25 14,401.75 416.67 0.00 416.67 0.00 5,000.00 0.00 5,000.00 2,083.33 0.00 2,083.33 0.00 25,000.00 25,000.00 0.00 41,032.08 48 772.37 (7340.29) $ 0.00 ($ 43,752.85) 43.752.85 118.86 0.00 $ 492,385.00 0.00 $ 489.641.26 27,296.70 2.743.74 (27.296.70) 0.00 0.00 0.00 0.00 54.67 60.39 0.00 0.00 12.48 0.00 0.00 54.37 0.00 167.47 25.01 0.00 16.64 0.00 22.15 0,00 100.00 99.44 0.00 1/27/2022 at 3:55 PM REVENUES Interest Earnings Total Revenues EXPENDITURES Other Improvements Total Expenditures Excess Rev Over (Under) Exp City of Gem Lake PARKS AND PLAYGROUNDS FUND Budgeted Statement of Revenues and Expenditures For the Twelve Months Ending December 31, 2021 Curr Mnth Curr Mnth Curr Mnth 2021 YTD YTD Budget Actual Variance %Com Iete Budget Actual Variance %Complete $ 33.33 ($ 798.24) (831.57) (2,394.72) $ 400.00 ($ 483.71) 883.71 (120.93) 33.33 (798.24) (831.57) (2,394.72) 400.00 (483.71) 883.71 (120.93) 166.67 0.00 (166.67) 0.00 2,000.00 0.00 2,000.00 166.67 0.00 (166.67) 0.00 2,000.00 0.00 2,000.00 (S 133,33) ($ 798.24) (664.91) 598.68 (S 1,600.00) (S 483.71) (1,116.29) 0.00 0.00 30.23 1/27/2022 at 3:59 PM City of Gem Lake 2007 DEBT SERVICE FUND Budgeted Statement of Revenues and Expenditures For the Twelve Months Ending December 31, 2021 Curr Mnth Curr Mnth Curr Muth 2021 YTD YTD Budwe Actual Variance %Complete Budget Actual Variance %Complete REVENUES Current Property Taxes $ 6,555.50 $ 1,502.97 (5,052.53) 22.93 $ 78,666.00 $ 78,667.96 (1.96) 100.00 Delinquent Property Taxes 0.00 0.00 0.00 0.00 0.00 2.00 (2.00) 0.00 Fiscal Disparities 184.17 284.93 100.76 154.71 2,210.00 2,225.10 (15.10) 100.68 Interest Earnings 41.67 (1,138.09) (1,179.76) (2,731.42) 500.00 (504.72) 1,004.72 (100.94) Total Revenues 6.781.33 649.81 (6.131.52) 9.58 81,376.00 80,390.34 98566 98.79 1.'.XP4:\UI1'1 RE's Principal 5,000.00 0.00 (5,000.00) 0.00 60,000.00 60,000.00 0.00 100.00 Interest 1,053.33 0.00 (1,053.33) 0.00 12,640.00 12,640.00 0.00 100.00 Fiscal Agent Fees 125.00 0.00 (125.00) 0.00 1,500.00 375.00 1,125.00 25.00 Total Expenditures 6,178.33 0.00 (6.178.33) 0.00 74.140.00 73,015.00 1,125.00 98.48 Excess Rev Over (Under) Exp S 603.00 S 649.81 46.81 107.76 $ 7,236.00 $ 7,375.34 (139.34) 101.93 1/27/2022 at 4:01 PM '^1 City of Gem Lake 2018 DEBT SERVICE FUND Budgeted Statement of Revenues and Expenditures For the Twelve Months Ending December 31, 2021 Curr Mnth Curr Mnth Curr Mnth 2021 YTD YTD Budget Actual Variance %Complete Budget Actual Variance %Complete REVENUES Current Property Taxes $ 730.83 $ 167.00 (563.83) 22.85 $ 8,770.00 $ 8,740.89 29.11 99.67 Delinquent Property Taxes 0.00 0.00 0.00 0.00 0.00 0.01 (0.01) 0.00 Fiscal Disparities 24.58 31.66 7.08 128.79 295.00 247.24 47.76 83.81 Current Special Assessments 5,152.50 3,274.58 (1,877.92) 63.55 61,830.00 61,830.58 (0.58) 100.00 Interest Earnings 4.17 53.60 49.43 1,286.40 50.00 281.35 (231.35) 562.70 Total Revenues 5,912.08 3,526.84 (2,385.24) 59.65 70,945.00 71,100.07 (155.07) 100.22 EXPENDITURES Principal 2,916.67 0.00 (2,916.67) 0.00 35,000.00 35,375.00 (375 00) 101.07 Bond Interest 1,785.42 0.00 (1,785.42) 0.00 21,425.00 21,425.00 0.00 100.00 Fiscal Agent Fees 58.33 0.00 (58.33) 0.00 700.00 0.00 700.00 0.00 Total Expenditures 4,760.42 0.00 (4,760.42) 0.00 57,125.00 56,800.00 325.00 99.43 Excess Rev Over (Under) Exp $ 1,151.67 $ 3.526.94 2.375.17 306.24 S 13,820.00 $ 14.300.07 (480.07) 103.47 1/27/2022 at 4:03 PM 1 City of Gem Lake IMPROVEMENT FUND Budgeted Statement of Revenues and Expenditures For the Twelve Months Ending December 31, 2021 Cuff Mnth Cuff Muth Curr Mnth 2021 YTD YTD Budget Actual Variance %Complete u c Actual Varance %Complete REVENUES Current Special Assessments $ 0.00 $ 1,831.68 1,831.68 0.00 $ 0.00 $ 40,244.64 (40,244.64) 0.00 Penalties & Interest 0.00 106.53 106.53 0.00 0.00 106.53 (106.53) 0.00 PREPAID SPECIAL ASSESSMENTS 0.00 0.00 0.00 0.00 0.00 5,366.32 (5,366.32) 0.00 Interest Earnings 166.67 4,733.54 4,566.87 2,840.12 2,000.00 8,044.83 (6,044.83) 402.24 Transfers from Other Funds 2,083,33 0.00 (2,083.33) 0.00 25,000.00 25,000.00 0.00 100.00 Total Revenues 2,250.00 6,671.75 4,421.75 296.52 27,000.00 78,762.32 (51.762.32) 291.71 EXPENDITURES Engineering 0.00 000 0.00 0.00 0.00 23,740.83 (23,740,83) 0.00 Legal Notice Preparation 0.00 0.00 0.00 0.00 0.00 255.89 (255.89) 0.00 Construction 0.00 0.00 0.00 0.00 0.00 81,966.59 (81,966.59) 0.00 Total Expenditures 0.00 0.00 0.00 0.00 0.00 105,963.31 (105,963.31) 0.00 Excess Rev Over (Under) Exp $ 2,250.00 $ 6,671.75 4,421.75 296,52 $ 27.000.00 ($ 27,200.99) 54,200.99 (100.74) 1 /2712022 at 4:04 PM City of Gem Lake SEWER ENTERPRISE FUND Budgeted Statement of Revenues and Expenditures For the Twelve Months Ending December 31, 2021 Curr Mnth Curr Mnth Curr Mnth 2021 YTD YTD audw Actual Variance %COMPIC[e Budget Actual Variance %Complete REVENUES Local SAC $ 83.33 $ 0.00 (83.33) 0.00 $ 1,000.00 $ 0.00 1,000.00 0.00 Residential Sewer Revenues 1,250.00 6,227.82 4,977.82 498.23 15,000,00 27,471,10 32,340.00 (12,471.10) (340.00) 183.14 101,06 Commercial Sewer Revenues 2,666.67 8,100.00 0.00 5,433.33 (166.67) 303.75 0.00 32,000,00 2,000.00 0.00 2,000.00 0.00 Sewer Charges - Delinquent 166.67 100.00 4.20 (95.80) 4.20 1,200.00 2,977.52 (1,777.52) 248.13 Sewer Late Charges 166.67 (6,151.36) (6,318.03) (3,690.82) 2,000.00 (3,055.22) 5,055.22 (152.76) Interest Earnings Total Revenues 4.433.33 8.180.66 3,747.33 184.53 53,200.00 59,733 40 (6,533.40) 112.28 EXPENDITURES Office Supplies 16.67 0.00 (16.67) 0.00 200.00 0.00 0.00 200.00 250.00 0.00 0,00 Postage 20.83 208.33 0.00 0.00 (20.83) (208.33) 0.00 0.00 250.00 2,500.00 0.00 2,500.00 0.00 Auditing Services 416.67 0.00 (416.67) 0.00 5,000.00 (4,103.93) 9,103.93 (82.08) Engineering 0.00 0.00 0.00 0.00 0.00 203.50 (203.50) 0.00 Administration 3,236.67 0.00 (3,236.67) 0.00 38,840.00 41,665.68 (2,825.68) 107.28 MCES Charges 66.67 16.20 (50.47) 24.30 800.00 147.20 652.80 18.40 Locates 83.33 0.00 (83.33) 0.00 1,000.00 0.00 1,000.00 0.00 Financial Services 41.67 0.00 (41.67) 0.00 500.00 0.00 500.00 0.00 Computer Services 0.00 0.00 0.00 0.00 0.00 2,940.84 (21940.84) 0.00 Water/Sewer Utilities Repairs & Maint - Contractual 416.67 0.00 (416.67) 0.00 5,000.00 0.00 5,000.00 0.00 Depreciation 1,375.00 0.00 (1,375.00) 0.00 16,500.00 0.00 0.00 16,500.00 25,000.00 0.00 0.00 Sewer Inspections 2,083.33 0.00 0.00 (2,083.33) (1,666.67) 0.00 0.00 25,000.00 20,000.00 0.00 20,000.00 0.00 Sewer Televise/Flushing 1,666.67 Total Expenditures 9.632.50 16.20 (9,616.30) 0.17 115 590.00 40,853.29 74.736.71 35.34 Excess Rev Over (Under) Exp ($ 5.199.17) $ 8,164.46 13,363.63 (157.03) ($ 62 390 00) S 18,880.11 (81,270.11) (30.26) J 1127/2022 at 4:06 PM REVENUES Water Meter Local WAC Residential Water Revenues Water Late Charges Interest Earnings Total Revenues EXPENDITURES Water Meter Supplies Auditing Services Engineering Administration Water/Sewer Utilities Repairs & Maint Depreciation Total Expenditures City of Gem Lake WATER ENTERPRISE FUND Budgeted Statement of Revenues and Expenditures For the Twelve Months Ending December 31, 2021 Curr Mnth Curr Mn th Curr Mnth 2021 YTD YTD Bud 1A4I Actual Variance %Complete Budge t Actual Variance '%Complete $ 41.67 $ 0.00 (41.67) 0.00 $ 500.00 $ 0.00 500.00 0.00 416.67 0.00 (416.67) 0.00 5,000.00 0.00 5,000,00 0.00 1,000.00 3,683.57 2,683.57 368.36 12,000.00 19,107.96 (7,107.96) 159.23 0.00 0.00 0.00 0.00 0.00 309.70 (309.70) 0.00 4.17 1,647.61 1,643.44 39,542.64 50.00 1,205.94 (1,155,94) 2,411.88 1,462.50 5.331.18 3,868.68 364.53 17.550.00 20,623.60 (3,073.60) 117.51 41.67 0.00 (41.67) 41.67 0.00 (41.67) 0.00 4,559.79 4,559.79 0.00 0.00 0.00 2,916.67 0.00 (2,916.67) 291.67 0.00 (291.67) 2,083.33 0.00 (2,083.33) 5,375.00 4.559.79 (815.21) 0.00 500.00 0.00 500.00 0.00 0.00 500.00 0.00 500.00 0.00 0.00 0.00 4,559.79 (4,559.79) 0.00 0.00 0.00 203.50 (203.50) 0.00 0.00 35,000.00 18,726.47 16,273.53 53.50 0.00 3,500.00 0.00 3,500.00 0.00 0.00 25,000.00 0.00 25,000.00 0.00 84.83 64.500.00 23,489.76 41.010.24 36.42 Excess Rev Over (Under) Exp ($ 3,912.50) S 771.39 4.683.89 (19.72) ($ 46,950.00) (S 2,866.16) (44,083.84) 6.10 1/27/2022 a[ 4:07 PM City of Gem Lake INVESTMENT TRUST FUND Budgeted Statement of Revenues and Expenditures For the Twelve Months Ending December 31, 2021 Curr Mnth Curr Mnth Curr Mnth 2021 Budeet Actual Variance %Complete BudW REVENUES Interest Earnings $ 0.00 ($ 1,335.26) (1,335.26) 0.00 $ 0.00 $ YTD YTD Actual Variance % Complete 0.00 0.00 0.00 Total Revenues 0.00 (1,335.26) (1,335.26) 0.00 0.00 0.00 0.00 0.00 1/27/2022 at 4:08 PM