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INTRODUCTORY SECTION <br />CITY OF RAMSEY <br />ANOKA COUNTY, MINNESOTA <br />Table of Contents <br />City Council and Other Officials 9 <br />Organizational Chart by Division 11 <br />Mission Statement 13 <br />Letter of Transmittal 15 -18 <br />Certificate of Achievement for Excellence in Financial Reporting 19 <br />FINANCIAL SECTION <br />INDEPENDENT AUDITOR'S REPORT <br />MANAGEMENT'S DISCUSSION AND ANALYSIS <br />BASIC FINANCIAL STATEMENTS <br />Government -Wide Financial Statements <br />Statement of Net Assets 37 <br />Statement of Activities 39 <br />Fund Financial Statements <br />Governmental Funds <br />Balance Sheet 40 -41 <br />Reconciliation of the Balance Sheet to the Statement of Net Assets 43 <br />Statement of Revenue, Expenditures, and Changes in Fund Balances 44 -45 <br />Reconciliation of the Statement of Revenue, Expenditures, and Changes in Fund <br />Balances to the Statement of Activities 47 <br />Statement of Revenue, Expenditures, and Changes in Fund Balances <br />General Fund - Budget and Actual 49 <br />Statement of Revenue, Expenditures, and Changes in Fund Balances <br />Housing Redvelopment Authority - Budget and Actual 51 <br />Proprietary Funds <br />Statement of Net Assets 52 -53 <br />Statement of Revenue, Expenses, and Changes in Net Assets 54 -55 <br />Statement of Cash Flows 56 -57 <br />Fiduciary Funds <br />Statement of Fiduciary Net Assets 59 <br />Notes to Basic Financial Statements 61 -86 <br />REQUIRED SUPPLEMENTARY INFORMATION <br />Schedule of Funding Progress - Other Post - Employment Benefits Plan 89 <br />5 <br />Page <br />23 -24 <br />25 -33 <br />