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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, 2020 <br />Business -Type Activities - Enterprise Funds <br />Street Light <br />Water Utility Sewer Utility Utility <br />Operating revenue <br />Charges for services $ 2,541,651 $ 1,709,747 $ 216,545 <br />Sewer access surcharge - 4,722 - <br />Other <br />Total operating revenue 2,541,651 1,714,469 216,545 <br />Operating expenses <br />Personal services 364,210 209,340 124 <br />Supplies 192,238 37,346 <br />Service charges <br />Disposal charges - 853,599 <br />Other 345,248 68,039 131,902 <br />Depreciation 755,660 554,914 37,437 <br />Total operating expenses 1,657,356 1,723,238 169,463 <br />Operating income (loss) 884,295 (8,769) 47,082 <br />Nonoperating revenue (expense) <br />Intergovernmental revenue 10,637 364 <br />Capital contributions to governmental funds <br />Investment earnings 820,217 439,183 41,140 <br />Total nonoperating revenue (expense) 830,854 439,547 41,140 <br />Income (loss) before contributions and transfers 1,715,149 430,778 88,222 <br />Capital contributions - developer contributions 435,723 403,642 <br />Capital contributions - connection fees 391,699 140,155 <br />Transfers in 61,853 - <br />Transfers (out) (2,781,000) (2,775,000) (272,000) <br />Change in net position (176,576) (1,800,425) (183,778) <br />Net position <br />Beginning of year 52,913,246 31,986,824 1,922,241 <br />End of year $ 52,736,670 $ 30,186,399 $ 1,738,463 <br />See notes to basic financial statements <br />54 <br />