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Program Revenues <br />Operating Capital <br />Charges for Grants and Grants and Governmental Business-Type <br />Functions/Programs Expenses Services Contributions Contributions Activities Activities Total <br />Governmental activities <br />General government 3,735,657$ 479,970$ 948,633$ 1,535,581$ (771,473)$ –$ (771,473)$ <br />Public safety 4,074,688 901,570 229,714 1,874 (2,941,530) – (2,941,530) <br />Highways and streets 5,215,260 239,234 1,654 1,627,589 (3,346,783) – (3,346,783) <br />Culture and recreation 1,415,736 158,376 724 43,906 (1,212,730) – (1,212,730) <br />Interest and fiscal charges 1,220,471 – – – (1,220,471) – (1,220,471) <br />Total governmental activities 15,661,812 1,779,150 1,180,725 3,208,950 (9,492,987) – (9,492,987) <br />Business-type activities <br />Water utility 1,293,201 1,997,302 – 381,939 – 1,086,040 1,086,040 <br />Sewer utility 1,190,551 1,341,674 – 83,348 – 234,471 234,471 <br />Street light utility 176,736 177,158 – 23,400 – 23,822 23,822 <br />Recycling utility 308,629 298,034 79,358 – – 68,763 68,763 <br />Storm water utility 491,370 677,936 – – – 186,566 186,566 <br />Total business-type activities 3,460,487 4,492,104 79,358 488,687 – 1,599,662 1,599,662 <br />Total governmental and <br /> business-type activities 19,122,299$ 6,271,254$ 1,260,083$ 3,697,637$ (9,492,987) 1,599,662 (7,893,325) <br />General revenues <br />Property taxes 10,421,456 – 10,421,456 <br />General grants and contributions 38,577 – 38,577 <br />Investment earnings (charges)(411,446) (353,956) (765,402) <br />Sale of capital assets 12,940 – 12,940 <br />Transfers 112,000 (112,000) – <br />Total general revenues and transfers 10,173,527 (465,956) 9,707,571 <br />Change in net position 680,540 1,133,706 1,814,246 <br />Net position – beginning 63,929,653 78,330,600 142,260,253 <br />Net position – ending 64,610,193$ 79,464,306$ 144,074,499$ <br />See notes to basic financial statements <br />Net (Expenses) <br />CITY OF RAMSEY <br />Statement of Activities <br />Year Ended December 31, 2013 <br />Revenue and Changes in Net Position <br />41