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Elected and Appointed Officials Independent Auditor's Report CITY OF RAMSEY, MINNESOTA YEAR ENDED DECEMBER 31, 1991 TABLE OF CONTENTS General Purpose Financial Statements Overview (Combined): Combined Balance Sheet - All Fund Types and Account Groups Combined Statement of Revenue, Expenditures, and Changes in Fund Balance - All Governmental Fund Types and Expendable Trust Fund Combined Statement of Revenue, Expenditures, and Changes in Fund Balance - Budget (GAAP Basis) and Actual - General and Special Revenue Funds Combined Statement of Revenue, Expenses, and Changes in Retained Earnings - All Proprietary Fund Types Combined Statement of Changes in Cash Flows - All Proprietary Fund Types Notes to Financial Statements Combining and Individual. Fund and Account Group Statements: General Fund - Comparative Balance Sheet Statement of Revenue, Expenditures, and Changes in Fund Balance - Budget (GAAP Basis) and Actual Statement of Revenue and Other Financing Sources - Budget (GAAP Basis) and Actual Statement of Expenditures and Other Financing Uses - Budget (GAAP Basis) and Actual Special Revenue Funds - Combining Balance Sheet Combining Statement of Revenue, Expenditures, and Changes in Fund Balance Flintwood Fund - Statement of Revenue, Expenditures, and Changes in Fund Balance River's Bend Fund - Statement of Revenue, Fund Balance Tax Increment Fund - Statement of Revenue, Fund Balance - Budget Expenditures, Expenditures, - (GAAP Basis Landfill Tipping Fee Fund - Statement of Revenue, Expenditures, Fund Balance - Budget - (GAAP Basis Landfill Abatement Fund - Statement of Revenue, Expenditures, Fund Balance - Budget - (GAAP Basis and Changes in and Changes in and Actual and Changes in and Actual and Changes in and Actual Exhibit A - 1 A - 2 A - 3 A - 4 A - 5 B - 1 B - 2 B - 3 B - 4 C - 1 C - 2 C - 3 C - 4 C - 5 C - 6 C - 7 Page 1 2 3 - 6 7 - 8 9 - 10 11 12 13 - 33 34 35 36 - 37 38 - 42 43 - 45 46 - 48 49 50 51 52 53