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CITY OF PEQUOT LAKES, MINNESOTA <br /> STATEMENT OF ACTIVITIES <br /> YEAR ENDED DECEMBER 31, 2014 <br /> Program Revenues <br /> Operating Capital <br /> Fees, Charges, Grants and Grants and <br /> Expenses Fines,and Other Contributions Contributions <br /> Functions/Programs <br /> Primary Government <br /> Governmental Activities <br /> General Government $ 546,543 $ 28,761 $ 4,961 $ - <br /> Public Safety 954,354 276,721 94,579 - <br /> Highways and Streets 517,548 - - (2,313) <br /> Sanitation 14,276 312 500 - <br /> Culture and Recreation 79,609 21,311 141,258 - <br /> Economic Development 93,743 - - 14,224 <br /> Interest 25,458 - - - <br /> Total Governmental Activities 2,231,531 327,105 241,298 11,911 <br /> Business-Type Activities <br /> Water 216,501 237,358 - - <br /> Sewer 141,057 238,093 - - <br /> Total Business-Type Activities 357,558 475,451 - - <br /> Total Primary Government $ 2,589,089 $ 802,556 $ 241,298 $ 11,911 <br /> General Revenues <br /> Property Taxes <br /> Grants and Contributions not Restricted for a Particular Purpose <br /> Investment Earnings <br /> Miscellaneous <br /> Gain on Sale of Capital Assets <br /> Total General Revenues and Transfers <br /> CHANGE IN NET POSITION <br /> Net Position-Beginning of Year <br /> NET POSITION-END OF YEAR <br /> See accompanying Notes to Financial Statements. <br /> (18) <br />