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Street Light <br />Water Utility Sewer Utility Utility <br />Operating revenue <br />Charges for services 3,574,961$ 1,986,513$ 234,607$ <br />Sewer access surcharge – 7,952 – <br />Other – – – <br />Total operating revenue 3,574,961 1,994,465 234,607 <br />Operating expenses <br />Personal services 483,708 270,498 – <br />Supplies 367,112 26,412 – <br />Service charges <br />Disposal charges – 1,138,899 – <br />Other 361,729 95,989 142,299 <br />Depreciation 849,765 678,004 31,625 <br />Total operating expenses 2,062,314 2,209,802 173,924 <br />Operating income (loss)1,512,647 (215,337) 60,683 <br />Nonoperating revenue <br />Intergovernmental revenue 30 39,613 – Capital contributions to governmental funds – – – <br />Investment earnings 2,072,701 850,112 64,707 <br />Total nonoperating revenue 2,072,731 889,725 64,707 <br />Income before contributions and transfers 3,585,378 674,388 125,390 <br />Capital contributions - developer contributions 869,797 1,035,124 – <br />Capital contributions - connection fees 1,060,692 137,777 – <br />Transfers in 76,550 12,026 – <br />Transfers (out)(51,000) (45,000) (27,000) <br />Change in net position 5,541,417 1,814,315 98,390 <br />Net position <br />Beginning of year 55,298,323 31,521,187 1,774,396 <br />End of year 60,839,740$ 33,335,502$ 1,872,786$ <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, 2023 <br />54