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CITY OF RAMSEY <br />ANOKA COUNTY, MINNESOTA <br />Table of Contents <br />INTRODUCTORY SECTION Page <br />City Council and Other Officials 9 <br />Organizational Chart 11 <br />City Goals/Imperatives, Measures for Success and Core Values 13 <br />Letter of Transmittal 15-17 <br />Certificate of Achievement for Excellence in Financial Reporting 19 <br />FINANCIAL SECTION <br />INDEPENDENT AUDITOR'S REPORT 23-25 <br />MANAGEMENT'S DISCUSSION AND ANALYSIS 27-37 <br />BASIC FINANCIAL STATEMENTS <br />Government -Wide Financial Statements <br />Statement of Net Position 41 <br />Statement of Activities 43 <br />Fund Financial Statements <br />Governmental Funds <br />Balance Sheet 44-45 <br />Reconciliation of the Balance Sheet to the Statement of Net Position 47 <br />Statement of Revenue, Expenditures, and Changes in Fund Balances 48-49 <br />Reconciliation of the Statement of Revenue, Expenditures, and Changes in Fund <br />Balances to the Statement of Activities 51 <br />Statement of Revenue, Expenditures, and Changes in Fund Balances <br />General Fund - Budget and Actual 53 <br />Proprietary Funds <br />Statement of Net Position 54-55 <br />Statement of Revenue, Expenses, and Changes in Net Position 56-57 <br />Statement of Cash Flows 58-59 <br />Fiduciary Funds <br />Statement of Fiduciary Net Position 61 <br />Notes to Basic Financial Statements 63-94 <br />REQUIRED SUPPLEMENTARY INFORMATION <br />PERA - General Employees Retirement Fund <br />Schedule of City's and Non -Employer Proportionate Share of Net Pension Liability 97 <br />Schedule of City Contributions 97 <br />PERA - Public Employees Police and Fire Fund <br />Schedule of City's Proportionate Share of Net Pension Liability 98-99 <br />Schedule of City Contributions 98-99 <br />Other Post -Employment Benefits Plan - Schedule of Funding Progress 100 <br />5 <br />