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Page <br />INTRODUCTORY SECTION <br />City Council and Other Officials 9 <br />Organizational Chart 11 <br />City Goals/Imperatives, Measures of Success and Core Values 13 <br />Letter of Transmittal 15-17 <br />Certificate of Achievement for Excellence in Financial Reporting 19 <br />FINANCIAL SECTION <br />INDEPENDENT AUDITOR’S REPORT 23-25 <br />MANAGEMENT’S DISCUSSION AND ANALYSIS 27-36 <br />BASIC FINANCIAL STATEMENTS <br />Government-Wide Financial Statements <br />Statement of Net Position 39 <br />Statement of Activities 41 <br />Fund Financial Statements <br />Governmental Funds <br />Balance Sheet 42-43 <br />Reconciliation of the Balance Sheet to the Statement of Net Position 45 <br />Statement of Revenue, Expenditures, and Changes in Fund Balances 46-47 <br />Reconciliation of the Statement of Revenue, Expenditures, and Changes in Fund <br /> Balances to the Statement of Activities 49 <br />Statement of Revenue, Expenditures, and Changes in Fund Balances <br /> General Fund - Budget and Actual 51 <br /> Statement of Revenue, Expenditures, and Changes in Fund Balances <br /> Housing Redvelopment Authority - Budget and Actual 53 <br />Proprietary Funds <br />Statement of Net Position 54-55 <br />Statement of Revenue, Expenses, and Changes in Net Position 56-57 <br />Statement of Cash Flows 58-59 <br />Fiduciary Funds <br />Statement of Fiduciary Net Position 61 <br />Notes to Basic Financial Statements 63-87 <br />REQUIRED SUPPLEMENTARY INFORMATION <br /> Schedule of Funding Progress - Other Post-Employment Benefits Plan 91 <br />CITY OF RAMSEY <br />ANOKA COUNTY, MINNESOTA <br />Table of Contents <br />5