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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, 2019 <br />Operating revenue <br />Charges for services <br />Sewer access surcharge <br />Other <br />Total operating revenue <br />Business -Type Activities - Enterprise Funds <br />Street Light <br />Water Utility Sewer Utility Utility <br />$ 2,138,209 $ 1,664,170 $ 217,169 <br />7,902 - <br />2,138,209 1,672,072 <br />Operating expenses <br />Personal services 365,837 185,607 <br />Supplies 159,967 30,878 <br />Service charges <br />Disposal charges - 780,705 <br />Other 227,495 102,654 <br />Depreciation 727,864 528,995 <br />Total operating expenses 1,481,163 1,628,839 <br />Operating income (loss) 657,046 43,233 <br />Nonoperating revenue (expense) <br />Intergovernmental revenue 478 273 <br />Connection fees 839,858 216,093 <br />Capital contributions to governmental funds - - <br />Loss on disposal of assets (2,421) (2,421) <br />Investment earnings 851,294 477,797 <br />Total nonoperating revenue (expense) 1,689,209 691,742 <br />217,169 <br />131,611 <br />40,008 <br />171,619 <br />45,550 <br />44,339 <br />44,339 <br />Income (loss) before contributions and transfers 2,346,255 734,975 89,889 <br />Capital contributions 777,313 465,791 <br />Transfers in - - <br />Transfers out (43,000) (37,000) (21,000) <br />Change in net position <br />Net position <br />Beginning of year <br />3,080,568 1,163,766 68,889 <br />49,832,678 30,823,058 1,853,352 <br />End of year $ 52,913,246 $ 31,986,824 $ 1,922,241 <br />See notes to basic financial statements <br />54 <br />