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Total assets <br />Assets <br />Liabilities and Fund Balances <br />CITY OF RAMSEY <br />Nonmajor Governmental Funds <br />Combining Balance Sheet <br />December 31, 2008 <br />Special <br />Revenue Debt Service Capital Project Totals <br />Cash and temporary investments $ 4,580,988 $ 705,461 $ 5,564,530 $ 10,850,979 <br />Cash and investments held by trustee — 1,680,091 — 1,680,091 <br />Receivables <br />Unremittedtaxes 5,569 7,998 5,539 19,106 <br />Delinquent taxes 46,492 68,473 7 114,972 <br />Accounts 37,639 — 180 37,819 <br />Due from other governmental units 608,745 — — 608,745 <br />$ 5,279,433 $ 2,462,023 $ 5,570,256 $ 13,311,712 <br />Liabilities <br />Accounts and contracts payable $ 215,877 $ 432 $ 31,385 $ 247,694 <br />Due to other governmental units 29,251 — 16 29,267 <br />Due to other funds 579,494 — 862,438 1,441,932 <br />Deferred revenue 89,954 68,473 7 158,434 <br />Total liabilities 914,576 68,905 893,846 1,877,327 <br />Fund balances <br />Unreserved <br />Designated 80,470 2,393,118 1,016,668 3,490,256 <br />Undesignated 4,284,387 — 3,659,742 7,944,129 <br />Total fund balance 4,364,857 2,393,118 4,676,410 11,434,385 <br />Total liabilities and fund balances $ 5,279,433 $ 2,462,023 $ 5,570,256 $ 13,311,712 <br />-48- <br />