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INTRODUCTORY SECTION <br />CITY OF RAMSEY <br />ANOKA COUNTY, MINNESOTA <br />Table of Contents <br />Page <br />City Council and Other Officials <br />Organizational Chart by Division ii <br />Mission Statement <br />Letter of Transmittal iv —vi <br />Certificate of Achievement for Excellence in Financial Reporting vii <br />FINANCIAL SECTION <br />INDEPENDENT AUDITOR'S REPORT 1 -2 <br />MANAGEMENT'S DISCUSSION AND ANALYSIS 3 -11 <br />BASIC FINANCIAL STATEMENTS <br />Government -Wide Financial Statements <br />Statement of Net Assets 12 <br />Statement of Activities 13 <br />Fund Financial Statements <br />Governmental Funds <br />Balance Sheet 14 -15 <br />Reconciliation of the Balance Sheet to the Statement of Net Assets 16 <br />Statement of Revenue, Expenditures, and Changes in Fund Balances 17 -18 <br />Reconciliation of the Statement of Revenue, Expenditures, and Changes in Fund <br />Balances to the Statement of Activities 19 <br />Statement of Revenue, Expenditures, and Changes in Fund Balances — General <br />Fund — Budget and Actual 20 <br />Proprietary Funds <br />Statement of Net Assets 21 -22 <br />Statement of Revenue, Expenses, and Changes in Net Assets 23-24 <br />Statement of Cash Flows 25 -26 <br />Fiduciary Funds <br />Statement of Fiduciary Net Assets 27 <br />Notes to Basic Financial Statements 28 -47 <br />COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES <br />Nonmajor Governmental Funds <br />Combining Balance Sheet 48 <br />Combining Statement of Revenue, Expenditures, and Changes in Fund Balances 49 <br />Nonmajor Special Revenue Funds <br />Combining Balance Sheet 50 -53 <br />Combining Statement of Revenue, Expenditures, and Changes in Fund Balances 54 -57 <br />Schedule of Revenue, Expenditures, and Changes in Fund Balances <br />Economic Development Authority — Budget and Actual 58 <br />Schedule of Revenue, Expenditures, and Changes in Fund Balances <br />Housing Redevelopment Authority — Budget and Actual 59 <br />Nonmajor Debt Service Funds <br />Combining Balance Sheet 60 -63 <br />Combining Statement of Revenue, Expenditures, and Changes in Fund Balances 64 -67 <br />Nonmajor Capital Project Funds <br />Combining Balance Sheet 68 -71 <br />Combining Statement of Revenue, Expenditures, and Changes in Fund Balances 72 -75 <br />Agency Fund <br />Statement of Changes in Assets and Liabilities — Escrow Agency Fund 76 <br />