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CITY OF RAMSEY <br />Assets <br />Cash and temporary investments <br />Receivables <br />Unremitted taxes <br />Delinquent taxes <br />Unremitted special assessments <br />Delinquent special assessments <br />Deferred special assessments <br />Accounts <br />Notes <br />Interest <br />Internal balances <br />Due from other governmental units <br />Prepaids <br />Land held for resale <br />Capital assets <br />Not depreciated <br />Depreciated <br />Total capital assets, net of depreciation <br />Total assets <br />Deferred outflows of resources <br />OPEB plan deferments <br />Pension plan deferents <br />Total deferred outflows of resources <br />Statement of Net Position <br />December 31, 2019 <br />Governmental Business -Type <br />Activities Activities <br />Total <br />$ 41,429,339 $ 44,952,149 $ 86,381,488 <br />110,867 <br />119,189 <br />1,87; - <br />1,887 14,139 <br />1,382,718 240,734 <br />149,919 1,439,751 <br />94,640 - <br />?69,667 - <br />(826,541) 826,541 <br />13,060 37,881 <br />25,441 71,783 <br />9,084,886 - <br />7,565,372 2,169,011 <br />59,217,945 53,406,200 <br />66,783,317 55,575,211 <br />118,740,262 10 3,158,189 <br />27,297 - <br />2,745,148 128,436 <br />2,772,445 128,436 <br />Total assets and deferred outflows of resources $ 121,512,707 <br />110,867 <br />119,189 <br />1,87; <br />16,026 <br />1,62 3,452 <br />1,589,670 <br />94,640 <br />?69,667 <br />50,941 <br />97,224 <br />9,084,886 <br />9,7 4,383 <br />112,624,145 <br />122,358,528 <br />221,898,451 <br />27,297 <br />2,873,584 <br />2,900,881 <br />$ 103,286,625 $ 224,799,332 <br />Liabilities <br />Accounts and contracts payable $ 185,761 $ 44,517 $ 230,278 <br />Salaries and benefits payable 227,914 - 227,914 <br />Accrued interest payable 59,972 59,972 <br />Deposits payable 4,100,667 - 4,100,667 <br />Due to other governmental units 5,524 30,702 36,226 <br />Unearned revenue 21,672 38,552 60,224 <br />Long-term liabilities <br />Due within one year 2,846,655 - 2,846,655 <br />Due in more than one year 27,559,251 544,044 28,103,295 <br />Total long-term liabilities 30,405,906 544,044 30,949,950 <br />Total liabilities 35,007,416 657,815 35,665,231 <br />Deferred inflows of resources <br />OPEB plan deferments <br />Pension plan deferents <br />Total deferred inflows of resources <br />Net Position <br />Net investment in capital assets <br />Restricted for <br />Capital improvements <br />Debt service <br />Economic development <br />Housing and redevelopment <br />Recreation/community programs <br />Law enforcement programs <br />Tax increment <br />Unrestricted <br />Total net position <br />37,433 - 37,433 <br />4,043,743 <br />4,081,176 <br />44,658,317 <br />1,907,396 <br />3,847,781 <br />1,395,501 <br />8,629,937 <br />332,098 <br />38,616 <br />4,855,208 <br />16,759,261 <br />82,424,115 <br />Total liabilities, deferred inflows of resources and net position $ 121,512,707 <br />See notes to basic financial statements <br />59,806 4,103,549 <br />59,806 4,140,982 <br />55,575,211 100,233,528 <br />46,99 ,79; <br />1,907,396 <br />3,847,781 <br />1,395,501 <br />8,629,937 <br />332,098 <br />38,616 <br />4,855,208 <br />63,753,054 <br />102,569,004 184,993,119 <br />$ 103,286,625 $ 224,799,332 <br />39 <br />