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CITY OF RAMSEY <br /> Statement of Revenue,Expenses,and Changes in Net Position <br /> Proprietary Funds <br /> Year Ended December 31,2021 <br /> Business-Type Activities—Enterprise Funds <br /> Street Light <br /> Water Utility Sewer Utility Utility <br /> Operating revenue <br /> Charges for services $ 3,057,474 $ 1,799,725 $ 222,364 <br /> Sewer access surcharge — 5,889 — <br /> Other — — — <br /> Total operating revenue 3,057,474 1,805,614 222,364 <br /> Operating expenses <br /> Personal services 386,666 191,334 — <br /> Supplies 253,241 28,138 — <br /> Service charges <br /> Disposal charges — 845,201 — <br /> Other 353,342 96,468 142,792 <br /> Depreciation 779,109 581,239 35,784 <br /> Total operating expenses 1,772,358 1,742,380 178,576 <br /> Operating income(loss) 1,285,116 63,234 43,788 <br /> Nonoperating revenue(expense) <br /> Intergovernmental revenue 10,054 260 — <br /> Capital contributions to governmental funds — — — <br /> Investment earnings(charges) (131,858) (65,897) (6,322) <br /> Total nonoperating revenue(expense) (121,804) (65,637) (6,322) <br /> Income(loss)before contributions and transfers 1,163,312 (2,403) 37,466 <br /> Capital contributions-developer contributions 892,511 869,905 — <br /> Capital contributions-governmental funds 160,180 111,795 — <br /> Capital contributions-connection fees 913,082 423,965 — <br /> Transfers in 61,853 <br /> Transfers(out) (207,180) (152,795) (23,000) <br /> Change in net position 2,983,758 1,250,467 14,466 <br /> Net position <br /> Beginning of year 52,736,670 30,186,399 1,738,463 <br /> End of year $55,720,428 $31,436,866 $ 1,752,929 <br /> See notes to basic financial statements <br /> 54 <br />