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CITY OF RAMSEY <br /> Balance Sheet <br /> Governmental Funds <br /> 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 /> Assets <br /> Cash and temporary investments $ 8,029,112 $ 4,845,043 $ 238,733 $ 715,572 $ - <br /> Receivables <br /> Unremitted taxes 76,175 1,424 160 9,857 - <br /> Delinquent taxes 119,805 10,040 2,135 14,514 - <br /> Unremitted special assessments - - - - - <br /> Delinquent special assessments - - - - - <br /> Deferred special assessments - - - - - <br /> Accounts 17,327 - - - - <br /> Notes - - - - - <br /> Interest 194,844 - - - - <br /> Due from other funds - - - - - <br /> Due from other governmental units 20,712 - - - - <br /> Prepaids 1,613 - - - - <br /> Land held for resale - - 10,300,616 - - <br /> Total assets $ 8,459,588 $ 4,856,507 $ 10,541,644 $ 739,943 $ - <br /> Liabilities <br /> Accounts and contracts payable $ 179,819 $ - $ - $ - $ - <br /> Salaries and benefits payable 122,601 - - - - <br /> Due to other governmental units 15,513 3,202 - - - <br /> Due to other funds - 19,872 - - - <br /> Advances from other funds 748,805 - 1,772,270 -Total liabilities 1,066,738 23,074 1,772,270 - - <br /> Deferred inflows of resources <br /> Unavailable revenue-property taxes 119,805 10,040 2,135 14,514 - <br /> Unavailable revenue-special assessments - - - - - <br /> Unavailable revenue-notes receivable - - - - - <br /> Total deferred inflows of resources 119,805 10,040 2,135 14,514 - <br /> Fund balances(deficits) <br /> Nonspendable 1,613 - - - - <br /> Restricted - 4,823,393 8,767,239 725,429 - <br /> Committed - - - - - <br /> Assigned - - - - - <br /> Unassigned 7,271,432 - - - - <br /> Total fund balances(deficits) 7,273,045 4,823,393 8,767,239 725,429 - <br /> Total liabilities,deferred inflows of <br /> resources,and fund balances $ 8,459,588 $ 4,856,507 $ 10,541,644 $ 739,943 $ <br /> See notes to basic financial statements <br /> 42 <br />