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See notes to basic financial statements <br />CITY OF RAMSEY <br />Statement of Revenue, Expenditures, and Changes in Fund Balances <br />Governmental Funds <br />Year Ended December 31, 2006 <br />Special Revenue Capital Project Funds <br />Funds Public <br />Improvement <br />General Tax Increment Revolving Landfill <br />Revenue <br />Property taxes $ 5,729,794 $ 2,917,818 $ -- $ <br />Special assessments — 7,410 290,239 <br />Licenses and permits 797,491 --- — <br />Intergovernmental revenue 577,112 84,908 — <br />Charges for services 821,149 -- — <br />Fines and forfeits 113,337 -- — <br />Other revenue <br />Investment earnings 254,134 61,889 84,142 181,987 <br />Miscellaneous 12,083 54,555 625 33,937 <br />Total revenue 8,305,100 3,1 26,580 375,006 215,924 <br />Expenditures <br />Current <br />General government 2,477,128 2,539,384 188,569 <br />Public safety 3,414,823 — — <br />Highways and streets . 1,449,249 — — <br />Culture and recreation 743,016 — — <br />Capital outlay 735,072 319,416 788,696 <br />Debt service <br />Principal retirement — — — <br />Interest and fiscal charges 33,938 — — <br />Total expenditures 8,853,226 2,858,800 977,265 <br />Excess (deficiency) of revenue over expenditures (548,126) 267,780 (602,259) <br />215,924 <br />Other financing sources (uses) <br />Issuance of long term debt — 1,035,000 — <br />Proceeds on sale of capital assets 26,585 -- — <br />Transfers in 1,078,371 169,583 150,602 <br />Transfers (out) (20,902) (2,854,335) (517,769) (635,000) <br />Total other financing sources (uses) 1,084,054 ( 1,649,752) (367,167) (635,000) <br />Net change in fund balances 535,928 (1,381,972) (969,426) (419,076) <br />Fund balances <br />Beginning of year 5,585,266 3,043,985 2,007,157 4,566,801 <br />End of year $ 6,121,194 $ 1,662,013 $ 1,037,731 $ 4,147,725 <br />