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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, 2015 <br />Business -Type Activities - Enterprise Funds <br />Street Light <br />Water Utility Sewer Utility Utility <br />Operating revenue <br />Charges for services $ 2,045,225 $ 1,389,312 $ 190,872 <br />Sewer access surcharge - 2,789 <br />Other <br />Total operating revenue 2,045,225 1,392,101 190,872 <br />Operating expenses <br />Personal services 335,725 148,223 <br />Supplies 121,469 19,294 <br />Service charges <br />Disposal charges - 610,514 <br />Other 197,824 52,639 137,425 <br />Depreciation 623,186 460,839 41,241 <br />Total operating expenses 1,278,204 1,291,509 178,666 <br />Operating income (loss) 767,021 <br />100,592 12,206 <br />Nonoperating revenue <br />Intergovermnental revenue <br />Investment earnings 210,623 138,674 15,752 <br />Total nonoperating revenue 210,623 138,674 15,752 <br />Income before contributions and transfers <br />977,644 239,266 27,958 <br />Capital contributions 710,833 <br />Transfers out <br />278,702 15,600 <br />(38,000) (32,000) (17,000) <br />Change in net position 1,650,477 <br />Net position <br />Beginning of year, as restated 41,104,301 <br />485,968 26,558 <br />27,056,278 1,717,792 <br />End of year $ 42,754,778 $ 27,542,246 $ 1,744,350 <br />See notes to basic financial statements <br />54 <br />