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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 — 509 — <br /> Other — — — <br /> Total operating revenue 3,057,474 118051614 222,364 <br /> Operating expenses <br /> Personal services 3861666 191,334 — <br /> Supplies 2531241 28,13 8 — <br /> Service charges <br /> Disposal charges — 8451201 — <br /> Other 353,342 96,468 142,792 <br /> Depreciation 779,109 581,239 35,784 <br /> Total operating expenses 1,772,358 11742,380 178,576 <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) (61322) <br /> Total nonoperating revenue(expense) (121,804) (65,637) (61322) <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 91302 423,965 — <br /> Transfers in 61,853 — — <br /> Transfers(out) (207,180) (152,795) (23,000) <br /> Change in net position 21983,758 1,2501467 141466 <br /> Net position <br /> Beginning of year 5217361670 301186,399 117381463 <br /> End of year $ 55,720,428 $3114361866 $ 11752,929 <br /> See notes to basic financial statements <br /> 54 <br />