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Assets <br />Total assets <br />Liabilities and Fund Balances <br />See notes to basic financial statements <br />CITY OF RAMSEY <br />Balance Sheet <br />Governmental Funds <br />December 31, 2008 <br />Special Revenue Capital Project Funds <br />Funds Public <br />Improvement <br />General Tax Increment Revolving Landfill <br />Cash and temporary investments $ 7,069,742 $ 4,785,995 . $ 1,242.206 $ 2,957,127 <br />Cash and investments held by trustee — <br />Receivables <br />Unremitted taxes 60,285 54,065 <br />Delinquent taxes 488,620 205,756 <br />Unremitted special assessments 1,707 <br />Delinquent special assessments 30,381 <br />Deferred special assessments 1,525,569 <br />Accounts 39,882 <br />Interest 504,645 <br />Due from other funds 142,663 579,494 <br />Due from other governmental units 41,210 <br />Prepaids 5,351 <br />Advances to other funds 318,154 <br />$ 8,209,735 $ 5,045,816 2,942,526 S 3,854,775 <br />Liabilities <br />Accounts and contracts payable $ 148,574 $ 61,607 $ 79,136 $ <br />Salaries and benefits payable 245,746 — <br />Due to other governmental units 30,093 11,552 <br />Due to other funds — <br />Deferred revenue 488,620 205,756 1,555,951 <br />Advances from other funds 318,154 — — <br />Total liabilities 1,231,187 278,915 1,635,087 <br />-14- <br />Fund balances <br />Reserved 5,351 318,154 <br />Unreserved — designated, reported in <br />General Fund 5,992,852 <br />Special Revenue Funds 4,766,901 <br />Debt Service Funds <br />Capital Project Funds 300,000 <br />Unreserved — undesignated, reported in <br />General Fund 980,345 <br />Special Revenue Funds — <br />Capital Project Funds 1,007,439 3,536,621 <br />Total fund balances 6,978,548 4,766,901 1,307,439 3,854,775 <br />Total liabilities and fund balances 8,209,735 $ 5,045,816 $ 2,942,526 $ 3,854,775 <br />