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CITY OF RAMSEY <br />Nonmajor Special Revenue Funds <br />Combining Statement of Revenue, Expenditures, and Changes in Fund Balances <br />Year Ended December 31, 2024 <br />Formerly <br />Non -major <br />Revolving Lawful Peace Developer's <br />Loan Gambling Officers Fees <br />Revenue <br />Property taxes <br />Intergovernmental revenue 38,713 <br />Charges for services 5,832 <br />Other revenue <br />Investment earnings 17,118 19,157 709 <br />Miscellaneous — 105,572 27,933 <br />Total revenue 17,118 124,729 73,187 <br />Expenditures <br />Current <br />General government <br />Public safety <br />Economic development <br />Capital outlay <br />Total expenditures <br />Excess (deficiency) of revenue <br />over expenditures 17,118 <br />Other financing (uses) <br />Transfers (out) <br />43,475 <br />194,621 <br />69,965 <br />238,096 69,965 <br />(113,367) 3,222 <br />Net change in fund balances 17,118 (113,367) 3,222 <br />Fund balances <br />Beginning of year, as previously reported 367,037 488,707 19,843 1,441,919 <br />Change within financial reporting entity — — — (1,441,919) <br />Beginning of year, as restated 367,037 488,707 19,843 <br />End of year $ 384,155 $ 375,340 $ 23,065 $ <br />118 <br />