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CITY OF RAMSEY <br />Statement of Activities <br />Year Ended December 31, 2015 <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 />Functions/Programs Expenses Services Contributions Contributions Activities Activities Total <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 />$ 4,075,505 $ 529,820 $ 9,734,561 $ 767,310 $ 6,956,186 $ - $ 6,956,186 <br />4,349,763 946,887 261,727 583,614 (2,557,535) - (2,557,535) <br />3,197,571 347,984 2,394 1,625,048 (1,222,145) (1,222,145) <br />1,867,274 815,511 845 148,593 (902,325) (902,325) <br />983,379 - - - (983,379) (983,379) <br />14,473,492 2,640,202 9,999,527 3,124,565 1,290,802 1,290,802 <br />Business -type activities <br />Water utility 1,278,204 2,045,225 710,833 1,477,854 1,477,854 <br />Sewer utility 1,291,509 1,392,101 278,702 379,294 379,294 <br />Street light utility 178,666 190,872 - 15,600 27,806 27,806 <br />Recycling utility 320,901 307,128 39,423 - 25,650 25,650 <br />Storm water utility 557,267 770,812 - 180,000 393,545 393,545 <br />Total business -type activities 3,626,547 4,706,138 39,423 1,185,135 2,304,149 2,304,149 <br />Total governmental and <br />business -type activities $18,100,039 $ 7,346,340 $ 10,038,950 $ 4,309,700 <br />See notes to basic financial statements <br />1,290,802 2,304,149 3,594,951 <br />General revenues <br />Property taxes 10,064,621 10,064,621 <br />General grants and contributions 4,204 - 4,204 <br />Investment earnings 422,405 385,490 807,895 <br />Gain on sale of capital assets 8,914 8,914 <br />Transfers 124,000 (124,000) - <br />Total general revenues and transfers 10,624,144 261,490 10,885,634 <br />Change in net position 11,914,946 2,565,639 14,480,585 <br />Net position, January 1 as restated 61,024,855 80,981,182 142,006,037 <br />Net position - ending $ 72,939,801 $ 83,546,821 $156,486,622 <br />41 <br />