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CITY OF RAMSEY <br /> Statement of Revenue,Expenses,and Changes in Net Position <br /> Proprietary Funds <br /> Year Ended December 31,2015 <br /> Business-Type Activities-Enterprise Funds <br /> Street Light <br /> Water Utility Sewer Utility Utility <br /> Operating revenue <br /> Charges for services $ 2,045,225 $ 1,389,312 $ 190,872 <br /> Sewer access surcharge - 2,789 - <br /> Other - - - <br /> Total operating revenue 2,045,225 1,392,101 190,872 <br /> Operating expenses <br /> Personal services 335,725 148,223 - <br /> Supplies 121,469 19,294 - <br /> Service charges <br /> Disposal charges - 610,514 - <br /> Other 197,824 52,639 137,425 <br /> Depreciation 623,186 460,839 41,241 <br /> Total operating expenses 1,278,204 1,291,509 178,666 <br /> Operating income(loss) 767,021 100,592 12,206 <br /> Nonoperating revenue <br /> Intergovernmental revenue - - - <br /> Investment earnings 210,623 138,674 15,752 <br /> Total nonoperating revenue 210,623 138,674 15,752 <br /> Income before contributions and transfers 977,644 239,266 27,958 <br /> Capital contributions 710,833 278,702 15,600 <br /> Transfers out (38,000) (32,000) (17,000) <br /> Change in net position 1,650,477 485,968 26,558 <br /> Net position <br /> Beginning of year,as restated 41,104,301 27,056,278 1,717,792 <br /> End of year $42,754,778 $27,542,246 $ 1,744,350 <br /> See notes to basic financial statements <br /> 54 <br />