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2009 CAFR
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Annual Comprehensive Financial Report
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2009
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2009 CAFR
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<br />Long-Term Liabilities - The Debt Service Funds account for the accumulation of resources to finance <br />all of the City's general obligation bonds. The revenue sources for these funds include annual tax levies <br />and special assessments. At year-end, the total fund balance of these funds was $2,344,463. <br /> <br />The following table summarizes the City's long-term liabilities: <br /> <br /> Governmental Activities <br /> 2009 2008 <br />Bonds $ 26,570,000 $ 28,235,000 <br />Capital equipment certificates 695,000 1,120,000 <br />Compensated absences 726,607 639,462 <br />Total $ 27,991,607 $ 29,994,462 <br /> <br />During the current fiscal year, The City saw a decrease of $2 million in long-term liabilities as normal pay <br />down of scheduled principle payments. The compensation absence liability increased $87,145 due to <br />increased longevity of employees. <br /> <br />State statutes limit the amount of general obligation debt a governmental entity may issue to three <br />percent of its total assessed valuation. The current debt limitation for the City is $71,088,672. <br /> <br />The City has sufficient funds on hand to make all required bond payments, and anticipates an ongoing <br />stream of revenue to make future bond payments, <br /> <br />Additional details of the long-term debt activity for the year can be found in Note 5 of the notes to basic <br />financial statements. <br /> <br />REQUESTS FOR INFORMATION <br /> <br />Questions concerning any of the information provided in this report or requests for additional information <br />should be addressed by writing to the City of Ramsey, 7550 Sunwood Drive Northwest, Ramsey, MN <br />55303 or by calling (763) 427-1410. <br /> <br />- 11 - <br />
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