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CITY OF RAMSEY <br />Statement of Revenue, Expenditures, and Changes in Fund Balances <br />Governmental Funds <br />Year Ended December 31, 2017 <br />Revenue <br />Property taxes <br />Special assessments <br />Licenses and permits <br />Intergovernmental revenue <br />Charges for services <br />Fines and forfeits <br />Other revenue <br />Investment earnings <br />Miscellaneous <br />Total revenue <br />Expenditures <br />Current <br />General government <br />Public safety <br />Highways and streets <br />Culture and recreation <br />Capital outlay <br />Debt service <br />Principal retirement <br />Interest and fiscal charges <br />Total expenditures <br />Excess (deficiency) of revenue over expenditures <br />Other financing sources (uses) <br />Debt issued <br />Premium on debt issued <br />Proceeds on sale of capital assets <br />Transfers in <br />Transfers (out) <br />Total other financing sources (uses) <br />Net change in fund balances <br />Fund balances <br />Beginning of year, as previously stated <br />Prior period adjustment <br />Beginning of year, restated <br />End of year <br />See notes to basic financial statements <br />Special Revenue Funds <br />General Tax Increment <br />$ 8,594,143 $ 712,946 $ <br />732,129 <br />375,045 <br />711,805 <br />59,701 <br />88,753 68,913 <br />21,726 <br />10,583,302 <br />COR <br />Land <br />101,591 <br />781,859 101,591 <br />3,009,414 516,387 <br />4,499,681 - <br />1,702,747 <br />1,019,376 - <br />186,663 47,936 <br />75,891 16,200 <br />10,493,772 580,523 <br />89,530 201,336 <br />762,812 <br />(457,117) <br />305,695 <br />(65,406) <br />(65,406) <br />395,225 135,930 <br />101,591 <br />(9,355) <br />(9,355) <br />92,236 <br />7,517,393 4,997,213 8,537,701 <br />(500,000) <br />7,517,393 4,497,213 8,537,701 <br />Debt Sery <br />2012A <br />G.O. Improvement <br />Bond Refund <br />ce Funds <br />2011A <br />Armstrong/Bunker <br />Bond <br />$ 1,093,190 $ <br />$ 7,912,618 $ 4,633,143 $ 8,629,937 $ <br />10,899 <br />1,104,089 <br />380 <br />630,000 <br />468,812 <br />1,099,192 <br />4,897 <br />4,897 <br />729,521 <br />729,521 <br />734,418 $ <br />723,012 <br />302,570 <br />5,671 <br />1,031,253 <br />345,000 <br />83,415 <br />428,415 <br />602,838 <br />602,838 <br />394,666 <br />394,666 <br />997,504 <br />48 <br />