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CITY OF RAMSEY <br />Functions/Programs <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 />Business -type activities <br />Water utility <br />Sewer utility <br />Street light utility <br />Recycling utility <br />Storm water utility <br />Total business -type activities <br />Total governmental and <br />business -type activities <br />See notes to basic financial statements <br />Expenses <br />$ 4,528,920 <br />5,875,567 <br />3,826,143 <br />1,931,537 <br />890,305 <br />Statement of Activities <br />Year Ended December 31, 2016 <br />Charges for <br />Services <br />Program Revenues <br />Operating Capital <br />Grants and Grants and <br />Contributions Contributions <br />$ 457,901 $ <br />698,310 <br />261,658 <br />483,727 <br />Net (Expenses) <br />Revenue and Changes in Net Position <br />Governmental <br />Activities <br />170,469 $ 961,742 $ <br />338,225 7,555 <br />2,538,728 <br />301,940 <br />17,052,472 1,901,596 508,694 3,809,965 <br />1,489,070 <br />1,438,141 <br />176,732 <br />359,418 <br />742,043 <br />1,953,478 1,005,792 <br />1,458,250 536,785 <br />196,253 - 3,900 <br />308,052 67,100 - <br />1,034,552 - 252,580 <br />4,205,404 4,950,585 67,100 1,799,057 <br />$21,257,876 $ 6,852,181 $ 575,794 $ 5,609,022 <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, as previously reported <br />Prior period adjustment <br />Net position - beginning, restated <br />Net position - ending <br />Business -Type <br />Activities Total <br />(2,938,808) $ <br />(4,831,477) <br />(1,025,757) <br />(1,145,870) <br />(890,305) <br />(10,832,217) <br />1,470,200 <br />556,894 <br />23,421 <br />15,734 <br />545,089 <br />2,611,338 <br />(10,832,217) 2,611,338 <br />10,674,696 <br />3,905 - <br />280,597 325,628 <br />214,445 (214,445) <br />11,173,643 111,183 <br />341,426 2,722,521 <br />72,939,801 83,546,821 <br />1,045,874 1,643,793 <br />73,985,675 85,190,614 <br />$ 74,327,101 $87,913,135 <br />$ (2,938,808) <br />(4,831,477) <br />(1,025,757) <br />(1,145,870) <br />(890,305) <br />(10,832,217) <br />1,470,200 <br />556,894 <br />23,421 <br />15,734 <br />545,089 <br />2,611,338 <br />(8,220,879) <br />10,674,696 <br />3,905 <br />606,225 <br />11,284,826 <br />3,063,947 <br />156,486,622 <br />2,689,667 <br />159,176,289 <br />$162,240,236 <br />41 <br />