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CITY OF RAMSEY <br />Statement of Revenue, Expenditures, and Changes in Fund Balances <br />Governmental Funds <br />Year Ended December 31, 2024 <br />Special Revenue Funds <br />Formally <br />Non -major <br />Fund <br />COR Developer's Private <br />General Tax Increment Land Fees Developer <br />Revenue <br />Property taxes $ 14,751,073 $ 3,289,178 $ <br />Special assessments 26,103 — <br />Licenses and permits 1,610,437 — <br />Intergovernmental revenue 920,633 45,000 <br />Charges for services 1,227,700 — <br />Contributions — 256,600 — 360,045 <br />Fines and forfeits 8,603 <br />Other revenue <br />Investment earnings 340,304 551,843 80,406 74,246 — <br />Miscellaneous 34,247 667,084 — 168,874 76,537 <br />Total revenue 18,919,100 4,809,705 80,406 603,165 76,537 <br />Expenditures <br />Current <br />General government 4,548,056 — — — 76,537 <br />Public safety 8,090,511 — — — <br />Highways and streets 2,722,964 37 <br />Culture and recreation 1,831,463 — <br />Economic development — 1,418,519 <br />Capital outlay 3,626,875 3,226,080 — 1,013,268 <br />Debt service <br />Principal retirement — 300,000 <br />Interest and fiscal charges — 598,022 <br />Total expenditures 20,819,869 5,542,621 — 1,013,305 76,537 <br />Excess (deficiency) of revenue over expenditures (1,900,769) (732,916) 80,406 (410,140) <br />Other financing sources (uses) <br />Proceeds on sale of capital assets 94,090 — — — <br />Transfers in 3,850,883 — 173,557 24,929 <br />Transfers (out) (985,746) (2,634,583) <br />Total other financing sources (uses) 2,959,227 (2,634,583) 173,557 24,929 <br />Net change in fund balances 1,058,458 (3,367,499) 253,963 (385,211) <br />Fund balances <br />Beginning of year, as previously reported 12,265,915 6,730,012 8,343,303 <br />Change within financial reporting entity — — — 1,441,919 <br />Beginning of year, as restated 12,265,915 6,730,012 8,343,303 1,441,919 <br />End of year <br />See notes to basic financial statements <br />$ 13,324,373 $ 3,362,513 $ 8,597,266 $ 1,056,708 $ — <br />46 <br />