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Functions/Programs <br />Governmental activities <br />General government <br />Public safety <br />Highways and streets <br />Culture and recreation <br />Interest and fiscal charges <br />Total governmental activities <br />Business -type activities <br />Water utility <br />Sewer utility <br />Street light utility <br />Recycling utility <br />Storm water utility <br />Total business -type activities <br />Total governmental and <br />business -type activities <br />See notes to basic financial statements <br />Expenses <br />$18,976,842 <br />4,218,066 <br />5,659,428 <br />1,216,583 <br />2,555,567 <br />32,626,486 <br />Charges for <br />Services <br />$ 416,152 <br />1,177,840 <br />81,159 <br />628,571 <br />2,303,722 <br />1,228,012 2,131,460 <br />1,152,760 1,324,342 <br />165,651 179,124 <br />302,936 296,358 <br />496,309 647,169 <br />3,345,668 4,578,453 <br />Statement of Activities <br />Year Ended December 31, 2012 <br />Net position - ending <br />CITY OF RAMSEY <br />Program Revenues <br />Net position - beginning <br />Operating Capital <br />Grants and Grants and Governmental Business -Type <br />Contributions Contributions Activities Activities <br />$ 1,762,855 <br />243,630 <br />1,547 <br />677 <br />50,165 <br />41 <br />$ 1,814,393 <br />1,293 <br />2,012,696 <br />37,949 <br />2,008,709 3,866,331 (24,447,724) <br />7,074 1,014,359 <br />300,671 <br />57,239 1,315,030 <br />General revenues <br />Property taxes <br />General grants and contributions <br />Investment earnings <br />Transfers <br />Total general revenues and transfers <br />Change in net position <br />Net (Expenses) <br />Revenue and Changes in Net Position <br />$ (14,983,442) $ <br />(2,795,303) <br />(3,564,026) <br />(549,386) <br />(2,555,567) <br />Total <br />$ (14,983,442) <br />(2,795,303) <br />(3,564,026) <br />(549,386) <br />(2,555,567) <br />(24,447,724) <br />1,924,881 1,924,881 <br />472,253 472,253 <br />13,473 13,473 <br />43,587 43,587 <br />150,860 150,860 <br />2,605,054 2,605,054 <br />$35,972,154 $ 6,882,175 $ 2,065,948 $ 5,181,361 (24,447,724) 2,605,054 (21,842,670) <br />11,454,519 11,454,519 <br />9,175 - 9,175 <br />474,076 320,894 794,970 <br />107,500 (107,500) <br />12,045,270 213,394 12,258,664 <br />(12,402,454) 2,818,448 (9,584,006) <br />76,332,107 75,512,152 151,844,259 <br />$ 63,929,653 $78,330,600 $142,260,253 <br />