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CITY OF RAMSEY <br />Nonmajor Governmental Funds <br />Combining Statement of Revenue, Expenditures, and Changes in Fund Balances <br />Year Ended December 31, 2008 <br />Special <br />Revenue Debt Service Capital Project Totals <br />Revenue <br />Property taxes $ 660,234 $ 951,925 $ 48,623 $ 1,660,782 <br />Intergovernmental revenues 367,511 149,584 149,950 667,045 <br />Charges for services - - 132,860 132,860 <br />Other revenue <br />Investment earnings 194,372 230,344 246,322 671,038 <br />Miscellaneous 266,292 338,510 490,630 1,095,432 <br />Total revenue 1,488,409 1,670,363 1,068,385 4,227,157 <br />Expenditures <br />Current <br />General government 800,660 31,202 831,862 <br />Highways and streets - - 979,441 979,441 <br />Culture and recreation - 13,561 13,561 <br />Capital outlay 349,824 -- 1,784,591 2,134,415 <br />Debt service <br />Principal - 2,010,000 -- 2,010,000 <br />Interest and fiscal charges - 1,311,822 - 1,311,822 <br />Total expenditures 1,150,484 3,321,822 2,808,795 7,281,101 <br />Excess (deficiency) of <br />revenue over expenditures 337,925 (1,651,459) (1,740,410) (3,053,944) <br />Other financing sources (uses) <br />Proceeds on sale of capital assets 2,075 - - 2,075 <br />Transfers in 147,064 2,050,905 1,447,976 3,645,945 <br />Transfers (out) (159,097) (7,759) (515,095) (681,951) <br />Total other financing sources (uses) (9,958) 2,043,146 932,881 2,966,069 <br />Net change in fund balances 327,967 391,687 (807,529) (87,875) <br />Fund balances <br />Beginning of year <br />4,036,890 2,001,431 5,483,939 11,522,260 <br />End of year $ 4,364,857 $ 2,393,118 $ 4,676,410 $ 11,434,385 <br />-49- <br />