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CITY OF RAMSEY <br />ANOKA COUNTY, MINNESOTA <br /> <br />Table of Contents <br /> <br />INTRODUCTORY' SECTION <br /> <br />City Council and Other Officials <br />Organizational Chart by Division <br />Mission Statement <br />Letter of Transmittal <br />Certificate of Achievement for Excellence in Financial Reporting <br /> <br />FINANCIAL SECTION <br /> <br />INDEPENDENT AUDITOR'S REPORT <br /> <br />MANAGEMENT'S DISCUSSION AND ANALYSIS <br /> <br />BASIC FINANCIAL STATEMENTS <br /> Government-Wide Financial Statements <br /> Statement of Net Assets <br /> Statement of Activities <br /> Fund Financial Statements <br /> Governmental Funds Balance Sheet <br /> Reconciliation of the Balance Sheet to the Statement of Net Assets <br /> Statement of Revenue, Expenditures, and Changes in Fund Balances <br /> Reconciliation of the Statement of Revenue, Expenditures, and Changes in Fund <br /> Balances to the Statement of Activities <br /> Statement of Revenue, Expenditures, and Changes in Fund Balances - General <br /> Fund - Budget and Actual <br /> Proprietary Funds Statement of Net Assets <br /> Statement of Revenue, Expenses, and Changes in Net Assets <br /> Statement of Cash Flows <br /> Fiduciary Funds <br /> Statement of Fiduciary Net Assets <br /> Notes to Basic Financial Statements <br /> <br />COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES <br /> Nonmajor Governmental Funds Combining Balance Sheet <br /> Combining Statement of Revenue, Expenditures, and Changes in Fund Balances <br /> Nonmajor Special Revenue Funds Combining Balance Sheet <br /> Combining Statement of Revenue, Expenditures, and Changes in Fund Balances <br /> Schedule of Revenue, Expenditures, and Changes in Fund Balances <br /> Economic Development Authority - Budget and Actual <br /> Nonmajor Debt Service Funds Combining Balance Sheet <br /> Combining Statement of Revenue, Expenditures, and Changes in Fund Balances <br /> Nonmajor Capital Project Funds Combining Balance Sheet <br /> Combining Statement of Revenue, Expenditures, and Changes in Fund Balances <br /> Agency Fund <br /> Statement of Changes in Assets and Liabilities - Escrow Agency Fund <br /> <br />Page <br /> <br /> i <br /> ii <br /> iii <br />iv-vi <br /> vii <br /> <br /> 1-2 <br /> <br />3-11 <br /> <br />12 <br />13 <br /> <br />14-15 <br /> 16 <br />17-18 <br /> <br />19 <br /> <br />20 <br /> <br />21-22 <br />23-24 <br />25-26 <br /> <br /> 27 <br />3049 <br /> <br /> 50 <br /> 51 <br /> <br />52-53 <br />54-55 <br /> <br /> 56 <br /> <br />57-60 <br />61-64 <br /> <br />65-68 <br />69-72 <br /> <br />73 <br /> <br /> <br />