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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, 2023 <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 />$ 3,574,961 $ 1,986,513 $ 234,607 <br />7,952 — <br />3,574,961 1,994,465 <br />Operating expenses <br />Personal services 483,708 270,498 <br />Supplies 367,112 26,412 <br />Service charges <br />Disposal charges — 1,138,899 <br />Other 361,729 95,989 <br />Depreciation 849,765 678,004 <br />Total operating expenses 2,062,314 2,209,802 <br />Operating income (loss) 1,512,647 (215,337) <br />Nonoperating revenue <br />Intergovernmental revenue 30 39,613 <br />Investment earnings 2,072,701 850,112 <br />Total nonoperating revenue 2,072,731 889,725 <br />Income before contributions and transfers 3,585,378 674,388 <br />Capital contributions - developer contributions <br />Capital contributions - connection fees <br />Transfers in <br />Transfers (out) <br />Change in net position <br />Net position <br />Beginning of year <br />End of year <br />See notes to basic financial statements <br />869,797 1,035,124 <br />1,060,692 137,777 <br />76,550 12,026 <br />(51,000) (45,000) (27,000) <br />234,607 <br />142,299 <br />31,625 <br />173,924 <br />60,683 <br />64,707 <br />64,707 <br />125,390 <br />5,541,417 1,814,315 98,390 <br />55,298,323 31,521,187 <br />1,774,396 <br />$ 60,839,740 $ 33,335,502 $ 1,872,786 <br />54 <br />