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CITY OF RAMSEY, MINNESOTA Exhibit A-4 <br />COMBINED STATEMENT OF REVENUE, EXPENSES, AND CHANGES IN RETAINED EARNINGS <br />ALL PROPRIETARY FUND TYPES <br />Years Ended December 31, 1991 and 1990 <br />Operating Revenue: <br />Water sales and sewer rents 5 89,664 5 72,253 <br />Collection of sewer access charges '94 306 <br />Total Operating Revenue 89,858 72,559 <br />Operating Expenses: <br />Personal services 23,208 23,093 <br />Supplies 5,561 4,194 <br />Services and charges - <br />Disposal charges 43,626 38,189 <br />Other 15,615 14,360 <br />Depreciation 96.866 96,335 <br />Total Operating Expenses 184.F76 176,171 <br />Operating Loss (95,018) (103,612) <br />Nonoperating Revenue (Expense): <br />Interest earned on investments 18,692 22,492 <br />Loss on sale of fixed assets (3131 <br />Total Nonoperating Revenue (Expense) 18,379 22,492 <br />NET LOSS $ (76,639) $ (81,120) <br />Retained earnings - beginning of year (19,320) 61,800 <br />Retained Earnings (Deficit) - End of Year 5 (95,959) S (19,320) <br />See Notes to Financial Statements. <br />Ert•erorise Funds <br />1 991 <br />'990 <br />