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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 />Revenue <br />Property taxes 7,270,741$ 2,234,604$ 188,360$ 494,834$ 1$ <br />Special assessments – – – – 298,976 <br />Licenses and permits 718,875 – – – – <br />Intergovernmental revenue 363,317 – 46 – – <br />Charges for services 670,250 – – – 42,253 <br />Fines and forfeits 73,110 – – – – <br />Other revenue <br />Investment earnings (charges)(106,407) (35,375) (5,613) (16,000) (43,756) <br />Miscellaneous 40,824 418,326 48 – 13,138 <br />Total revenue 9,030,710 2,617,555 182,841 478,834 310,612 <br />Expenditures <br />Current <br />General government 2,184,997 133,233 211,876 – – <br />Public safety 3,740,132 – – – – <br />Highways and streets 1,692,016 – – – 197,757 <br />Culture and recreation 829,725 – – – – <br />Capital outlay 425,460 9,434 – – – <br />Debt service <br />Principal retirement – – – 450,000 – <br />Interest and fiscal charges 92,130 – – 536,962 – <br />Total expenditures 8,964,460 142,667 211,876 986,962 197,757 <br />Excess (deficiency) of revenue over expenditures 66,250 2,474,888 (29,035) (508,128) 112,855 <br />Other financing sources (uses) <br />Debt issued – – – – – <br />Proceeds on sale of capital assets – – – – – <br />Transfers in 928,217 – – 247,848 590,090 <br />Transfers (out)(948,356) (496,233) – – (25,000) <br />Total other financing sources (uses)(20,139) (496,233) – 247,848 565,090 <br />Net change in fund balances 46,111 1,978,655 (29,035) (260,280) 677,945 <br />Fund balances <br />Beginning of year 6,725,283 1,146,330 8,259,754 959,891 2,237,526 <br />End of year 6,771,394$ 3,124,985$ 8,230,719$ 699,611$ 2,915,471$ <br />See notes to basic financial statements <br />CITY OF RAMSEY <br />Special Revenue Fund <br />Statement of Revenue, Expenditures, and Changes in Fund Balances <br />Governmental Funds <br />Year Ended December 31, 2013 <br />46