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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, 2014 <br />Page 102 <br />Landfill <br />Revolving <br />Future <br />Lawful <br />Tipping Fee <br />Loan <br />Sealcoating <br />Gambling <br />Revenue <br />Property taxes <br />$ — <br />$ — <br />$ — <br />$ — <br />Intergovernmental revenue <br />— <br />— <br />— <br />— <br />Other revenue <br />Investment earnings <br />2,552 <br />10,254 <br />— <br />5,578 <br />Miscellaneous <br />— <br />5,130 <br />— <br />52,427 <br />Total revenue <br />2,552 <br />15,384 <br />— <br />58,005 <br />Expenditures <br />Current <br />General government <br />— <br />— <br />— <br />20,311 <br />Capital outlay <br />— <br />— <br />— <br />42,280 <br />Total expenditures <br />— <br />— <br />— <br />62,591 <br />Excess (deficiency) of revenue <br />over expenditures <br />2,552 <br />15,384 <br />— <br />(4,586) <br />Other financing sources (uses) <br />Transfers (out) <br />(60,036) <br />— <br />— <br />— <br />Net change in fund balances <br />(57,484) <br />15,384 <br />— <br />(4,586) <br />Fund balances <br />Beginning of year <br />73,099 <br />272,403 <br />95,402 <br />154,026 <br />End of year <br />$ 15,615 <br />$ 287,787 <br />$ 95,402 <br />$ 149,440 <br />Page 102 <br />