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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 />Charges for <br />Services <br />$ 3,735,657 $ 479,970 $ <br />4,074,688 901,570 <br />5,215,260 239,234 <br />1,415,736 158,376 <br />1,220,471 <br />15,661,812 1,779,150 <br />CITY OF RAMSEY <br />Statement of Activities <br />Year Ended December 31, 2013 <br />Program Revenues <br />948,633 <br />229,714 <br />1,654 <br />724 <br />1,293,201 1,997,302 <br />1,190,551 1,341,674 <br />176,736 177,158 - <br />308,629 298,034 79,358 <br />491,370 677,936 - <br />Operating Capital <br />Grants and Grants and Governmental Business -Type <br />Contributions Contributions Activities Activities <br />1,180,725 3,208,950 <br />3,460,487 4,492,104 79,358 488,687 <br />$19,122,299 $ 6,271,254 $ 1,260,083 $ 3,697,637 <br />General revenues <br />Property taxes <br />General grants and contributions <br />Investment earnings (charges) <br />Sale of capital assets <br />Transfers <br />Total general revenues and transfers <br />Change in net position <br />Net position - beginning <br />Net position - ending <br />41 <br />$ 1,535,581 <br />1,874 <br />1,627,589 <br />43,906 <br />381,939 <br />83,348 <br />23,400 <br />Net (Expenses) <br />Revenue and Changes in Net Position <br />$ (771,473) $ <br />(2,941,530) <br />(3,346,783) <br />(1,212,730) <br />(1,220,471) <br />(9,492,987) <br />Total <br />$ (771,473) <br />(2,941,530) <br />(3,346,783) <br />(1,212,730) <br />(1,220,471) <br />(9,492,987) <br />1,086,040 1,086,040 <br />234,471 234,471 <br />23,822 23,822 <br />68,763 68,763 <br />186,566 186,566 <br />1,599,662 1,599,662 <br />(9,492,987) 1,599,662 (7,893,325) <br />10,421,456 10,421,456 <br />38,577 38,577 <br />(411,446) (353,956) (765,402) <br />12,940 12,940 <br />112,000 (112,000) <br />10,173,527 (465,956) 9,707,571 <br />680,540 1,133,706 1,814,246 <br />63,929,653 78,330,600 142,260,253 <br />$ 64,610,193 $ 79,464,306 $ 144,074,499 <br />