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Functions/Programs Expenses <br />Governmental activities <br />CITY OF RAMSEY <br />Statement of Activities <br />Year Ended December 31, 2014 <br />Net (Expenses) <br />Program Revenues Revenue and Changes in Net Position <br />Operating Capital <br />Charges for Grants and Grants and Governmental Business -Type <br />Services Contributions Contributions Activities Activities Total <br />General government <br />$ 4,087,755 <br />$ 461,538 $ <br />149,326 <br />$ 795,718 <br />$ (2,681,173) $ <br />- $ (2,681,173) <br />Public safety <br />4,079,362 <br />626,844 <br />234,684 <br />3,355 <br />(3,214,479) <br />- (3,214,479) <br />Highways and streets <br />4,263,552 <br />266,447 <br />1,088 <br />2,063,155 <br />(1,932,862) <br />- (1,932,862) <br />Culture and recreation <br />1,422,810 <br />173,310 <br />476 <br />160,917 <br />(1,088,107) <br />- (1,088,107) <br />Interest and fiscal charges <br />1,168,513 <br />- <br />- <br />- <br />(1,168,513) <br />- (1,168,513) <br />Total governmental activities <br />15,021,992 <br />1,528,139 <br />385,574 <br />3,023,145 <br />(10,085,134) <br />- (10,085,134) <br />Business -type activities <br />Water utility <br />1,221,211 <br />1,860,380 <br />- 91,045 <br />Sewer utility <br />1,282,302 <br />1,393,157 <br />- 6,162 <br />Street light utility <br />161,733 <br />188,185 <br />- 3,900 <br />Recycling utility <br />321,321 <br />309,160 <br />65,817 - <br />Storm water utility <br />509,709 <br />706,135 <br />- - <br />Total business -type activities <br />3,496,276 <br />4,457,017 <br />65,817 101,107 <br />Total governmental and <br />business -type activities $18,518,268 $ 5,985,156 $ 451,391 $ 3,124,252 <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 position - beginning <br />Net position - ending <br />See notes to basic financial statements <br />Page 41 <br />- 730,214 <br />730,214 <br />- 117,017 <br />117,017 <br />- 30,352 <br />30,352 <br />- 53,656 <br />53,656 <br />196,426 <br />196,426 <br />(119,500) <br />- <br />1,127,665 <br />1,127,665 <br />(10,085,134) 1,127,665 (8,957,469) <br />9,423,457 <br />- <br />9,423,457 <br />3,198 <br />- <br />3,198 <br />980,922 <br />870,728 <br />1,851,650 <br />119,500 <br />(119,500) <br />- <br />10,527,077 <br />751,228 <br />11,278,305 <br />441,943 <br />1,878,893 <br />2,320,836 <br />64,610,193 79,464,306 144,074,499 <br />$ 65,052,136 $81,343,199 $146,395,335 <br />