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CITY OF RAMSEY <br />Balance Sheet <br />Governmental Funds <br />December 31, 2017 <br />General <br />Special Revenue Funds Debt Service Funds <br />2012A 2011A <br />COR G.O. Improvement Armstrong/Bunker <br />Tax Increment Land Bond Refund Bond <br />Assets <br />Cash and temporary investments $ 8,659,071 $ 5,103,677 $ <br />Receivables <br />Unremitted taxes 16,345 189 <br />Delinquent taxes 103,360 5,639 <br />Unremitted special assessments <br />Delinquent special assessments <br />Deferred special assessments - <br />Accounts 6,957 <br />Notes - <br />Interest 232,504 <br />Due from other funds <br />Due from other governmental units 12,174 <br />Prepaids 12,393 <br />Land held for resale <br />Advances to other funds <br />9,919,199 <br />$ 732,309 $ 997,504 <br />2,109 <br />12,029 <br />1,210,056 <br />Total assets $ 9,042,804 $ 5,109,505 $ 9,919,199 $ 746,447 $ 2,207,560 <br />Liabilities <br />Accounts and contracts payable $ 222,641 $ 47,347 $ $ $ <br />Salaries and benefits payable 143,727 <br />Due to other governmental units 6,346 2,304 <br />Due to other funds - 19,872 - <br />Advances from other funds 654,113 401,200 1,289,262 <br />Total liabilities 1,026,827 470,723 1,289,262 <br />Deferred inflows of resources <br />Unavailable revenue - property taxes 103,359 5,639 12,029 - <br />Unavailable revenue - special assessments - 1,210,056 <br />Unavailable revenue - notes receivable <br />Total deferred inflows of resources 103,359 5,639 12,029 1,210,056 <br />Fund balances <br />Nonspendable 12,393 - - - - <br />Restricted - 4,633,143 8,629,937 734,418 997,504 <br />Committed - - - - <br />Assigned - <br />Unassigned 7,900,225 - - - - <br />Total fund balances 7,912,618 4,633,143 8,629,937 734,418 997,504 <br />Total liabilities, deferred inflows of <br />resources, and fund balances $ 9,042,804 $ 5,109,505 $ 9,919,199 $ 746,447 $ 2,207,560 <br />See notes to basic financial statements <br />44 <br />