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Street Light <br />Water Utility Sewer Utility Utility <br />Operating revenue <br />Charges for services 1,997,302$ 1,336,536$ 177,158$ <br />Sewer access surcharge - 5,138 - <br />Other - - - <br />Total operating revenue 1,997,302 1,341,674 177,158 <br />Operating expenses <br />Personal services 278,702 89,748 - <br />Supplies 158,009 28,143 - <br />Service charges <br />Disposal charges - 584,352 - <br />Other 232,665 47,428 135,694 <br />Depreciation 623,825 440,880 41,042 <br />Total operating expenses 1,293,201 1,190,551 176,736 <br />Operating income (loss) 704,101 151,123 422 <br />Nonoperating revenue <br />Intergovernmental revenue - - - <br />Investment earnings (charges) (201,533) (109,601) (21,494) <br />Total nonoperating revenue (201,533) (109,601) (21,494) <br />Income before contributions and transfers 502,568 41,522 (21,072) <br />Capital contributions 381,939 83,348 23,400 <br />Transfers out (35,000) (29,000) (15,000) <br />Change in net position 849,507 95,870 (12,672) <br />Net position <br />Beginning of year 39,262,115 26,660,606 1,673,212 <br />End of year 40,111,622$ 26,756,476$ 1,660,540$ <br />See notes to basic financial statements <br />Business-Type Activities – Enterprise Funds <br />CITY OF RAMSEY <br />Statement of Revenue, Expenses, and Changes in Net Position <br />Proprietary Funds <br />Year Ended December 31, 2013 <br />56