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Special <br />Revenue Debt Service Capital Project Totals <br />Revenue <br />Property taxes 80,610$ 3,195,020$ 44,520$ 3,320,150$ <br />Special assessments – 61,637 490,732 552,369 <br />Intergovernmental revenue 1,282,667 338,510 – 1,621,177 Charges for services – – - – <br />Other revenue <br />Investment earnings 174,042 66,383 387,897 628,322 <br />Miscellaneous 494,554 64 206,179 700,797 <br />Total revenue 2,031,873 3,661,614 1,129,328 6,822,815 <br />Expenditures <br />Current <br />General government 217,860 – 100,015 317,875 <br />Public safety 54,283 – – 54,283 <br />Highways and streets – – 793,563 793,563 <br />Economic development 23,627 – – 23,627 <br />Capital outlay 28,600 – 27,703 56,303 <br />Debt service <br />Principal retirement – 2,495,000 – 2,495,000 <br />Interest and fiscal charges – 1,099,430 34,669 1,134,099 <br />Total expenditures 324,370 3,594,430 955,950 4,874,750 <br /> <br />Excess of revenue over expenditures 1,707,503 67,184 173,378 1,948,065 <br /> <br />Other financing sources (uses) <br />Debt issued – – 1,400,000 1,400,000 <br />Premium on debt issued – – 83,221 83,221 <br />Proceeds on sale of capital assets 20,000 – – 20,000 <br />Transfers in 24,929 – 110,272 135,201 <br />Transfers (out)(93,066) – (1,374,199) (1,467,265) <br />Total other financing sources (uses)(48,137) – 219,294 171,157 <br /> <br />Net change in fund balances 1,659,366 67,184 392,672 2,119,222 <br /> <br />Fund balances <br />Beginning of year 3,503,137 713,656 7,700,576 11,917,369 <br /> <br />End of year 5,162,503$ 780,840$ 8,093,248$ 14,036,591$ <br />CITY OF RAMSEY <br />Nonmajor Governmental Funds <br />Combining Statement of Revenue, Expenditures, and Changes in Fund Balances <br />Year Ended December 31, 2023 <br />113