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<br /> City of Ramsey <br /> Changes in Net Assets <br /> Last Six Fiscal Years <br /> (accrual basis of accounting) <br /> Fiscal Year <br /> 2004 2005 2006 <br />Expenses <br />Governmental activities: <br />General government $ 4,465,269 $ 7,093,819 $ 10,515,659 <br />Public safety 2,960,192 3,422,844 3,780,436 <br />Highways and streets 1,231,632 1,637,803 1,892,391 <br />Culture and recreation 625,960 719,591 887,158 <br />Interest and fiscal charges 733,164 756,527 1,437,427 <br />Total governmental activities expenses 10,016,217 13,630,584 18,513,071 <br />Business-type activities: <br />Water utility 812,186 851,196 906,795 <br />Sewer utility 660,230 740,917 771,870 <br />Street light utility 81,832 88,881 108,639 <br />Recycling utility 174,897 196,654 232,052 <br />Storm water utility 250,037 279,824 258,731 <br />Total business-type activities 1,979,182 2,157,472 2,278,087 <br />Total government expenses $ 11,995,399 $ 15,788,056 $ 20,791,158 <br />Program Revenues <br />Governmental activities: <br />Charges for services: <br /> General government $ 214,882 $ 220,619 $ 138,500 <br /> Public safety 1,986,667 1,825,878 1,133,013 <br /> Highways and streets 390,569 601,448 759,143 <br /> Culture and recreation 1,158,255 1,312,641 623,523 <br />Operating grants and contributions 655,299 14,044,119 1,892,686 <br />Capital grants and contributions 6,975,214 4,201,673 7,944,042 <br />Total governmental activities program revenues 11,380,886 22,206,378 12,490,907 <br />Business-type activities: <br />Charges for services: <br /> Water utility 910,012 1,062,524 1,317,203 <br /> Sewer utility 840,684 939,478 1,044,271 <br /> Street light utility 120,677 144,882 167,548 <br /> Recycling utility 184,037 202,060 251,224 <br /> Storm water utility 373,306 438,214 475,548 <br />Operating grants and contributions <br />Capital grants and contributions 7,371,133 7,199,843 9,694,600 <br />Total business-type activities program revenues 9,799,849 9,987,001 12,950,394 <br />Total government program revenues $ 21,180,735 $ 32,193,379 $ 25,441,301 <br />Net (expense)/revenue <br />Governmental activities $ 1,364,669 $ 8,575,794 $ (6,022,164) <br />Business-type activities 7,820,667 7,829,529 10,672,307 <br />Total government net expense $ 9,185,336 $ 16,405,323 $ 4,650,143 <br />Note: The City implemented GASB Statement No. 34 in fiscal year 2004. This information is not <br /> available for previous fiscal years. <br /> - 84- <br />