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CITY OF RAMSEY <br /> Balance Sheet <br /> Governmental Funds <br /> December 31, 2023 <br />COR Private <br />General Tax Increment Land Developer <br />Assets <br />Cash and temporary investments 12,382,617$ 7,300,036$ 1,332,325$ 2,556,174$ <br />Receivables <br />Unremitted taxes – 201,156 – – <br />Delinquent taxes 200,932 229,616 – – <br />Unremitted special assessments – – – – <br />Delinquent special assessments – – – – <br />Deferred special assessments 29,870 – – – <br />Accounts 43,947 – – 42,943 Notes – – – – <br />Interest 451,108 – – – <br />Leases 810,769 – – – <br />Due from other governmental units 11,697 – – – <br />Due from other funds – – – – <br />Prepaids 28,616 – – – <br />Land held for resale – – 7,010,978 – <br />Total assets 13,959,556$ 7,730,808$ 8,343,303$ 2,599,117$ <br />Liabilities <br />Accounts and contracts payable 157,931$ 545,800$ –$ 2,146$ <br />Salaries and benefits payable 389,062 – – – <br />Deposits payable 67,792 – – 2,596,971 <br />Due to other governmental units 37,285 200,380 – – <br />Due to other funds – 25,000 – – <br />Advances from other funds – – – – <br />Unearned revenue – – – – <br />Total liabilities 652,070 771,180 – 2,599,117 <br />Deferred inflows of resources <br />Leases receivable for subsequent years 810,769 – – – <br />Unavailable revenue - MSA allocation – – – – <br />Unavailable revenue - property taxes 200,932 229,616 – – <br />Unavailable revenue - special assessments 29,870 – – – <br />Total deferred inflows of resources 1,041,571 229,616 – – <br />Fund balances <br />Nonspendable 28,616 – – – <br />Restricted – 6,730,012 7,010,978 – <br />Committed – – – – <br />Assigned – – 1,332,325 – <br />Unassigned 12,237,299 – – – <br />Total fund balances 12,265,915 6,730,012 8,343,303 – <br />Total liabilities, deferred inflows of <br /> resources, and fund balances 13,959,556$ 7,730,808$ 8,343,303$ 2,599,117$ <br />See notes to basic financial statements <br />Special Revenue Funds <br />42