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ASSETS <br />CITY OF RAMSEY, MINNESOTA Exhibit B -1 <br />GENERAL FUND <br />COMPARATIVE BALANCE SHEET <br />As of December 31, 1995 and 1994 <br />1995 1994 <br />Cash and investments $ 2,046,496 $ 2,024,193 <br />Receivables: <br />Taxes - <br />Unremitted 29,409 22,080 <br />Delinquent 27,857 29,501 <br />Accounts 54,558 54,890 <br />Allowance for doubtful accounts (51,306) (52,431) <br />Accrued interest 23,427 10,916 <br />Due from other funds 218,463 80,180 <br />Due from other governmental units 21,657 3,477 <br />Other assets 16,053 2,635 <br />Total Assets $ 2,386,614 $ 2,175,441 <br />LIABILITIES AND FUND BALANCE <br />Liabilities: <br />Accounts and contracts payable $ 51,758 $ 35,423 <br />Salaries and compensated absences payable 36,018 48,417 <br />Due to other funds 290,557 310,000 <br />Due to other governmental units 2,276 3,155 <br />Deferred revenue 27,856 29,501 <br />Total Liabilities 408,465 426,496 <br />Fund Balance: <br />Reserved for prepaid items 15,371 2,635 <br />Unreserved - <br />Designated for compensated absences 163,770 154,782 <br />Designated for working capital 1,496,612 1,325,333 <br />Undesignated 302,396 266,195 <br />Total Fund Balance 1,978,149 1,748,945 <br />Total Liabilities and Fund Balance $ 2,386,614 $ 2,175,441 <br />