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Fund balances <br />Beginning of year <br />End of year <br />CITY OF RAMSEY <br />Nonmajor Special Revenue Funds <br />Combining Statement of Revenue, Expenditures, and Changes in Fund Balances (continued) <br />Year Ended December 31, 2006 <br />Revenue <br />Property taxes $ — $ — $ --- $ <br />Intergovernmental revenue --- 8,005 -- Charges for services — 542 — 20,405 <br />Other revenue <br />Investment earnings 22,411 2,051 51,024 15,996 <br />Miscellaneous 219,056 975 83,550 -- <br />Total revenue 241,467 11,573 134,574 36,401 <br />Expenditures <br />Current <br />General government 11,725 22,378 — <br />Capital outlay 353,242 6,269 — <br />Total expenditures 364,967 28,647 -- <br />Excess (deficiency) of revenue <br />over expenditures (123,500) (17,074) 1 34,574 36,401 <br />Other financing sources (uses) <br />Transfers (out) <br />Total other financing sources (uses) <br />Net change in fund balances <br />Park Pymt <br />Lawful Peace Developer's Obligation <br />Gambling Officers Fees (RTC) <br />(123,500) (17,074) 134,574 36,401 <br />393,317 50,276 974,431 313,477 <br />$ 269,817 $ 33,202 $ 1,109,005 $ 349,878 <br />