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<br /> City of Ramsey <br />Changes in Fund Balances of Governmental Funds <br />Last Ten Fiscal Years <br />(modified accrual basis of accounting) <br /> Fiscal Year <br /> 1998 1999 2000 2001 <br />Revenues <br />Property taxes $ 3,905,358 $ 4,495,634 $ 5,522,890 $ 6,840,839 <br />Special assessments 555,076 452,623 425,214 341,618 <br />Licenses and permits 404,718 320,837 259,090 307,815 <br />Intergovernmental revenue 1,301,713 1,133,655 5,038,014 2,994,048 <br />Charges for services 356,276 219,122 366,468 396,303 <br />Fines and forfeits 47,987 46,018 47,550 56,055 <br />Investment earnings 973,588 560,615 1,611,395 1,149,660 <br />Miscellaneous 377,216 500,379 629,709 823,631 <br />Total Revenues 7,921,932 7,728,883 13,900,330 12,909,969 <br />Expenditures <br />General government 2,286,230 2,678,755 2,639,510 3,026,713 <br />Public safety 1,350,940 1,514,429 1,664,227 1,906,309 <br />Highways and streets 591,689 574,116 710,351 888,662 <br />Culture and recreation 303,793 332,356 405,469 471,551 <br />Capital outlay 2,245,830 4,702,706 9,387,705 6,446,783 <br />Debt service . <br />Principal 415,000 430,000 360,000 481,000 <br />Interest 307,497 343,205 587,746 725,402 <br />Total Expenditures 7,500,979 10,575,567 15,755,008 13,946,420 <br />Excess of revenues <br />over (under) expenditures 420,953 (2,846,684 ) (1,854,678) (1,036,451 ) <br />Other financing sources (uses) <br />Issuance of long term debt 2,836,798 1,942,111 4,823,171 <br />Premium/(Discount) on debt issues <br />Payments on refunded bonds <br />Proceeds on sale of capital assets 57,074 11,567 45,230 375,000 <br />Transfers in 3,854,703 4,424,034 2,330,480 2,925,942 <br />Transfers (out) (3,285,993) (4,003,325) (2,307,980) (2,892,942) <br />Total other financing sources (uses) 625,784 3,269,074 2,009,841 5,231,171 <br />Net change in fund balances 1,046,737 422,390 155,163 4,194,720 <br />Debt service as a percentage of 13.75% 13.17% 14.88% 16.09% <br />noncapital expenditures <br /> <br />- 84- <br />