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City of Ramsey <br />Changes in Net Position <br />Last Ten Fiscal Years <br />(accrual basis of accounting) <br />Expenses <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 expenses <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 government expenses <br />Fiscal Year <br />2008 2009 2010 2011 2012 2013 2014 2015 <br />$ 4,862,284 $ 4,690,824 $ 4,998,807 $ 5,559,732 $ 18,976,842 $ 3,735,657 $ 4,087,755 $ 4,075,505 $ <br />4,313,520 4,438,324 4,153,361 4,307,045 4,218,066 4,074,688 4,079,362 4,349,763 <br />3,756,861 4,795,460 5,791,896 6,129,272 5,659,428 5,215,260 4,263,552 3,197,571 <br />1,064,587 1,067,125 1,048,690 1,267,292 1,216,583 1,415,736 1,422,810 1,867,274 <br />1,342,305 1,330,224 1,316,893 1,302,228 2,555,567 1,220,471 1,168,513 983,379 <br />15,339,557 16,321,957 17,309,647 18,565,569 32,626,486 15,661,812 15,021,992 14,473,492 <br />1,247,248 1,291,952 1,295,721 1,358,050 1,228,012 1,293,201 1,221,211 1,278,204 <br />883,214 1,076,451 1,101,554 1,149,318 1,152,760 1,190,551 1,282,302 1,291,509 <br />123,839 148,140 158,369 163,758 165,651 176,736 161,733 178,666 <br />300,755 298,631 307,662 302,947 302,936 308,629 321,321 320,901 <br />300,444 358,522 350,521 410,666 496,309 491,370 509,709 557,267 <br />2,855,500 3,173,696 3,213,827 3,384,739 3,345,668 3,460,487 3,496,276 3,626,547 <br />$ 18,195,057 $ 19,495,653 $ 20,523,474 $ 21,950,308 $ 35,972,154 $ 19,122,299 $ 18,518,268 $ 18,100,039 $ <br />Program Revenues <br />Governmental activities: <br />Charges for services: <br />General government $ 347,633 $ 303,122 $ 344,922 $ 313,195 $ 416,152 $ 479,970 $ 461,538 $ 529,820 $ <br />Public safety 1,048,086 802,196 979,828 918,296 1,177,840 901,570 626,844 946,887 <br />Highways and streets 494,996 284,026 487,507 738,136 81,159 239,234 266,447 347,984 <br />Culture and recreation 6,905 19,763 27,016 9,910 628,571 158,376 173,310 815,511 <br />Operating grants and contributions 2,201,372 614,816 326,986 298,077 2,008,709 1,180,725 385,574 9,999,527 <br />Capital grants and contributions 5,122,028 2,700,471 2,828,240 4,187,265 3,866,331 3,208,950 3,023,145 3,124,565 _ <br />Total governmental activities program revenues 9,221,020 4,724,394 4,994,499 6,464,879 8,178,762 6,168,825 4,936,858 15,764,294 _ <br />Business -type activities: <br />Charges for services: <br />Water utility 1,539,665 1,693,581 1,633,461 1,821,386 2,131,460 1,997,302 1,860,380 2,045,225 <br />Sewer utility 1,208,843 1,214,953 1,261,609 1,236,771 1,324,342 1,341,674 1,393,157 1,392,101 <br />Street light utility 183,560 172,897 179,272 178,850 179,124 177,158 188,185 190,872 <br />Recycling utility 332,682 284,515 294,617 297,226 296,358 298,034 309,160 307,128 <br />Storm water utility 566,506 578,666 617,598 617,579 647,169 677,936 706,135 770,812 <br />Operating grants and contributions - 59,963 49,873 50,279 57,239 79,358 65,817 39,423 <br />Capital grants and contributions 373,612 102,512 310,040 88,349 1,315,030 488,687 101,107 1,185,135 _ <br />Total business -type activities program revenues 4,204,868 4,107,087 4,346,470 4,290,440 5,950,722 5,060,149 4,623,941 5,930,696 - <br />Total government program revenues $ 13,425,888 $ 8,831,481 $ 9,340,969 $ 10,755,319 $ 14,129,484 $ 11,228,974 $ 9,560,799 $ 21,694,990 $ <br />Net (expense)/revenue <br />Governmental activities $ (6,118,537) $ (11,597,563) $ (12,315,148) $ <br />Business -type activities 1,349,368 933,391 1,132,643 <br />Total government net expense $ (4,769,169) $ (10,664,172) $ (11,182,505) $ <br />(12,100,690) $ <br />905,701 <br />(11,194,989) $ <br />(24,447,724) $ <br />2,605,054 <br />(21,842,670) $ <br />(9,492,987) $ (10,085,134) $ <br />1,599,662 1,127,665 <br />(7,893,325) $ (8,957,469) $ <br />1,290,802 $ <br />2,304,149 <br />3,594,951 $ <br />General Revenues and Other Changes in Net Position <br />Governmental activities: <br />Property taxes $ 12,345,279 $ 13,019,854 $ 12,144,908 $ 11,671,760 $ 11,454,519 $ 10,421,456 $ 9,423,457 $ 10,064,621 $ <br />General grants and contributions 310,111 204,752 114,692 120,932 9,175 38,577 3,198 4,204 <br />Investment earnings (charges) 1,736,468 1,116,588 1,283,533 903,786 474,076 (411,446) 980,922 422,405 <br />Gan on sale of capital assets 57,975 5,816 - 14,716 - 12,940 - 8,914 <br />Transfers 572,758 91,800 (125,751) 1,199,585 107,500 112,000 119,500 124,000 <br />Total governmental activities 15,022,591 14,438,810 13,417,382 13,910,779 12,045,270 10,173,527 10,527,077 10,624,144 _ <br />Business -type activities: <br />Investment earnings (charges) 1,003,886 734,353 631,042 460,228 320,894 (353,956) 870,728 385,490 <br />Transfers (572,758) (91,800) 125,751 (1,199,585) 107,500 112,000 119,500) 124,000) _ <br />Total business -type activities 431,128 642,553 756,793 (739,357)13,39 465,956 ?1,228 261,490 <br />Total government $ 15,453,719 $ 15,081,363 $ 14,174,175 $ 13,171,422 $ 12,258,664 $ 9,07,571 $ 11,278,305 $ 10,885,634 $ <br />Change in Net Position <br />Governmental activities $ 8,904,054 $ 2,841,247 $ 1,102,234 $ 1,810,089 $ (12,402,454) $ 680,540 $ 441,943 $ 11,914,946 $ <br />Business -type activities 1,780,496 1,575,944 1,889,436 166,344 2,818,448 1,133,706 1,878,893 2,565,639 _ <br />Total government $ 10,684,550 $ 4,417,191 $ 2,991,670 $ 1,976,433 $ (9,584,006) $ 1,814,246 $ 2,320,836 $ 14,480,585 $ <br />135 <br />