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CITY OF RAMSEY <br />Nonmajor Special Revenue Funds <br />Combining Statement of Revenue, Expenditures, and Changes in Fund Balances <br />Year Ended December 31, 2013 <br />Landfill Revolving Future Lawful <br />Tipping Fee Loan Sealcoating Gambling <br />Revenue <br />Property taxes $ $ $ $ <br />Intergovernmental revenue <br />Other revenue <br />Investment earnings (charges) (2,928) (5,135) (2,970) <br />Miscellaneous — 4,665 43,906 <br />Total revenue (2,928) (470) 40,936 <br />Expenditures <br />Current <br />General government 35,000 12,920 <br />Capital outlay — 36,467 <br />Total expenditures 35,000 49,387 <br />Excess (deficiency) of revenue <br />over expenditures (2,928) (35,470) (8,451) <br />Other financing sources (uses) <br />Proceeds on sale of capital assets <br />Transfers (out) <br />Total other financing sources (uses) <br />Net change in fund balances <br />Fund balances <br />Beginning of year <br />End of year <br />(90,758) <br />(90,758) <br />(93,686) (35,470) (8,451) <br />166,785 307,873 95,402 162,477 <br />$ 73,099 $ 272,403 $ 95,402 $ 154,026 <br />102 <br />