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CITY OF RAMSEY <br />Statement of Revenue, Expenditures, and Changes in Fund Balances <br />Governmental Funds <br />Year Ended December 31, 2016 <br />Special Revenue Funds Debt Service Fund <br />2012A <br />COR G.O. Improvement <br />General Tax Increment Land Bond Refund <br />Revenue <br />Property taxes $ 8,261,529 $ 700,001 $ 462 $ 1,068,562 <br />Special assessments — <br />Licenses and permits 526,008 <br />Intergovernmental revenue 482,243 <br />Charges for services 679,223 <br />Fines and forfeits 66,410 <br />Other revenue <br />Investment earnings 59,317 45,957 7,923 <br />Miscellaneous 36,068 157 <br />Total revenue 10,110,798 746,115 462 1,076,485 <br />Expenditures <br />Current <br />General government 2,802,965 462,308 380 <br />Public safety 4234,482 <br />Highways and streets 1,788,385 <br />Culture and recreation 1,027267 <br />Capital outlay 516,156 <br />Debt service <br />Principal retirement — 580,000 <br />Interest and fiscal charges 76,829 492,013 <br />Total expenditures 10,446,084 462,308 1,072,393 <br />Excess (deficiency) of revenue over expenditures (335286) 283,807 462 4,092 <br />Other financing sources (uses) <br />Debt issued <br />Premium on debt issued <br />Transfers in <br />Transfers (out) <br />Total other financing sources (uses) <br />Net change in fund balances <br />Fund balances <br />Beginning of year <br />End of year <br />See notes to basic financial statements <br />896,353 <br />(316,719) (109,987) (230,000) <br />579,634 (109,987) (230,000) <br />244,348 173,820 <br />(229,538) 4,092 <br />7273,045 4,823,393 8,767239 725,429 <br />$ 7,517,393 $ 4,997213 $ 8,537,701 $ 729,571 <br />