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CITY OF RAMSEY <br />Revenue <br />Property taxes <br />Special assessments <br />Licenses and permits <br />Intergovernmental revenue <br />Charges for services <br />Fines and forfeits <br />Other revenue <br />Investment earnings <br />Developer reimbursement <br />Land sale gains <br />Miscellaneous <br />Total revenue <br />Statement of Revenue, Expenditures, and Changes in Fund Balances <br />Governmental Funds <br />Year Ended December 31, 2015 <br />Special Revenue Funds Debt Service Fund <br />2012A 2012B <br />COR G.O. Improvement Residence at the <br />General Tax Increment Land Bond Refund COR Bond <br />$ 7,961,871 $ 671,256 $ 4,028 $ 1,052,651 $ <br />784,954 <br />470,713 <br />836,603 <br />60,236 <br />80,242 55,965 4,864 10,787 <br />1,805,338 - - <br />858,433 - <br />28,776 - - 4 <br />10,223,395 2,532,559 867,325 1,063,442 <br />Expenditures <br />Current <br />General government 2,491,491 186,547 4,045 10,150 <br />Public safety 4,011,871 <br />Highways and streets 1,558,414 <br />Culture and recreation 974,724 <br />Capital outlay 530,688 <br />Debt service <br />Principal retirement - - - 540,000 7,320,000 <br />Interest and fiscal charges 82,273 - - 508,213 77,460 <br />Total expenditures 9,649,461 186,547 4,045 1,058,363 7,397,460 <br />7,697 <br />6,887,125 <br />6,894,822 <br />Excess (deficiency) of revenue over expenditures 573,934 2,346,012 863,280 5,079 (502,638) <br />Other financing sources (uses) <br />Debt issued <br />Premium on debt issued <br />Proceeds on sale of capital assets <br />Transfers in 890,248 - - 1 <br />Transfers (out) (1,173,706) (418,330) (207,802) - <br />Total other financing sources (uses) (283,458) (418,330) (207,802) 1 <br />Net change in fund balances <br />290,476 1,927,682 655,478 <br />5,080 (502,638) <br />Fund balances (deficits) <br />Beginning of year 6,982,569 2,895,711 8,111,761 720,349 502,638 <br />End of year <br />See notes to basic fmancial statements <br />$ 7,273,045 $ 4,823,393 $ 8,767,239 $ 725,429 $ <br />46 <br />