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Debt Service Fund
<br />Housing and 2012A/2005A Public
<br />Redevelopment G.O. Improvement Improvement
<br />General Tax Increment Authority Bond Refund Revolving
<br />Assets
<br />Cash and temporary investments 7,821,166$ 3,146,309$ 416,838$ 695,437$ 2,687,491$
<br />Cash and investments held by trustee – – – – –
<br />Receivables
<br />Unremitted taxes 65,905 44,509 1,628 4,174 –
<br />Delinquent taxes 208,135 139,056 8,025 19,077 1
<br />Unremitted special assessments – – – – 4,195
<br />Delinquent special assessments – – – – 13,571
<br />Deferred special assessments – – – – 880,878
<br />Accounts 63,505 – – – –
<br />Notes – – – – –
<br />Interest 175,466 – – – –
<br />Due from other funds – – – – 225,845
<br />Due from other governmental units 15,396 – – – –
<br />Prepaids 50,561 – – – –
<br />Land held for resale – – 12,408,367 – –
<br />Advances to other funds – – – – –
<br />Total assets 8,400,134$ 3,329,874$ 12,834,858$ 718,688$ 3,811,981$
<br />Liabilities
<br />Accounts and contracts payable 192,295$ 56,123$ 2,210$ –$ 2,060$
<br />Salaries and benefits payable 266,966 – – – –
<br />Due to other governmental units 12,573 9,710 – – –
<br />Due to other funds – – – – –
<br />Advances from other funds 948,771 – 4,593,904 – –
<br />Total liabilities 1,420,605 65,833 4,596,114 – 2,060
<br />Deferred inflows of resources
<br />Unavailable revenue - property taxes 208,135 139,056 8,025 19,077 1
<br />Unavailable revenue - special assessments – – – – 894,449
<br />Unavailable revenue - notes receivable – – – – –
<br />Total deferred inflows of resources 208,135 139,056 8,025 19,077 894,450
<br />Fund balances
<br />Nonspendable 50,561 – – – –
<br />Restricted – 3,124,985 8,230,719 699,611 –
<br />Committed – – – – –
<br />Assigned 175,008 – – – 2,915,471
<br />Unassigned 6,545,825 – – – –
<br />Total fund balances 6,771,394 3,124,985 8,230,719 699,611 2,915,471
<br />Total liabilities, deferred inflows of
<br /> resources, and fund balances 8,400,134$ 3,329,874$ 12,834,858$ 718,688$ 3,811,981$
<br />See notes to basic financial statements
<br />CITY OF RAMSEY
<br />Special Revenue Funds
<br />December 31, 2013
<br />Governmental Funds
<br />Balance Sheet
<br />42
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