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ASSETS <br />Cash and investments <br />Receivables: <br />Taxes - <br />Unremitted <br />Delinquent <br />Accounts <br />Allowance for doubtful accounts <br />Accrued interest <br />Due from other funds <br />Due from other governmental units <br />Other assets <br />Total Assets <br />LIABILITIES AND FUND BALANCE <br />Liabilities: <br />Accounts and contracts payable <br />Salaries and compensated absences payable <br />Due to other governmental units <br />Deferred revenue <br />Total Liabilities <br />Fund Balance: <br />Reserved for prepaid expenses <br />Unreserved - <br />Designated for compensated absences <br />Designated for working capital <br />Undesignated <br />Total Fund Balance <br />Total Liabilities and Fund Balance <br />CITY OF RAMSEY, MINNESOTA <br />GENERAL FUND <br />COMPARATIVE BALANCE SHEET <br />As of December 31, 1993 and 1992 <br />1993 <br />$ 1,102,413 <br />30,460 <br />56, 039 <br />54, 806 <br />(53, 110) <br />7,373 <br />697,151 <br />14,763 <br />49,134 <br />$ 1,959,029 <br />$ <br />45,442 <br />44,829 <br />11,745 <br />56, 039 <br />158,055 <br />49, 134 <br />123,078 <br />'1,349,113 <br />279,649 <br />1,800,974 <br />$ 1,959,029 <br />Exhibit B -1 <br />1992 <br />$ 1,832,705 <br />17,059 <br />66, 707 <br />56, 308 <br />(55, 798) <br />8,362 <br />3,300 <br />4, 423 <br />1,085 <br />$ 1,934,151 <br />$ <br />75,249 <br />44,304 <br />15, 102 <br />66,707 <br />201,362 <br />1,085 <br />113,041 <br />1,121,693 <br />496, 970 <br />1,732,789 <br />$ 1,934,151 <br />