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ASSETS <br />LIABILITIES AND FUND BALANCE <br />Liabilities: <br />Accounts and contracts payable <br />Salaries and compensated absences payable <br />Due to other funds <br />Due to other governmental units <br />Deferred revenue <br />Total Liabilities <br />Fund Balance: <br />Reserved for prepaid items <br />Unreserved - <br />Designated for compensated absences <br />Designated for working capital <br />Undesignated <br />Total Fund Balance <br />CITY OF RAMSEY, MINNESOTA Exhibit B -1 <br />GENERAL FUND <br />COMPARATIVE BALANCE SHEET <br />As of December 31,1994 and 1993 <br />1994 1993 <br />Cash and investments $ 2,024,193 $ 1,102,413 <br />Receivables: <br />Taxes - <br />Unremitted 22,080 30,460 <br />Delinquent 29,501 56,039 <br />Accounts 54,890 54,806 <br />Allowance for doubtful accounts (52,431) (53,110) <br />Accrued interest 10,916 7,373 <br />Due from other funds 80,180 697,151 <br />Due from other governmental units 3,477 14,763 <br />Other assets 2,635 49,134 <br />Total Assets $ 2,175.441 $ 1,959,029 <br />$ 35,423 $ 45,442 <br />48,417 44,829 <br />310,000 -- <br />3,155 11,745 <br />29.501 56.039 <br />426.496 158,055 <br />2,635 49,134 <br />154,782 123,078 <br />1,325,333 1,349,113 <br />266,195 279,649 <br />1,748,945 1,800,974 <br />Total Liabilities and Fund Balance $ 2.175.441 $ 1,959,029 <br />