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CITY OF RAMSEY <br />General Fund <br />Statement of Revenue, Expenditures, and Changes in Fund Balance <br />Budget and Actual (GAAP Basis) <br />Year Ended December 31, 2002 <br />(with Comparative Actual Amounts for Year Ended December 31, 2001) <br />Exhibit B -2 <br />2002 2001 <br />Over <br />(Under) <br />Budget Actual Budget <br />Actual <br />Revenue <br />Property taxes $ 3,923,500 $ 3,948,850 $ 25,350 $ 3,504,711 <br />Licenses and permits 409,420 410,674 1,254 307,815 <br />Intergovernmental revenue 997,794 1,000,976 3,182 1,257,975 <br />Charges for services 379,800 388,251 8,451 220,674 <br />Fines and penalties 62,750 63,631 881 56,055 <br />Other revenue <br />Investment earnings 100,000 169,006 69,006 188,071 <br />Miscellaneous 7,500 8,309 809 10,450 <br />Total revenue 5,880,764 5,989,697 108,933 5,545,751 <br />Expenditures <br />Current <br />General government 1,721,630 1,699,984 (21,646) 1,499,642 <br />Public safety 2,091,175 2,092,520 1,345 1,906,309 <br />Highways and streets 903,350 894,468 (8,882) 888,662 <br />Culture and recreation 506,190 480,165 (26,025) 471,551 <br />Debt service <br />Interest and other fiscal charges 49,113 49,113 - 52,309 <br />Capital outlay 288,510 287,945 (565) 231,345 <br />Total expenditures 5,559,968 5,504,195 (55,773) 5,049,818 <br />Excess of revenue <br />over expenditures <br />Excess of revenue and <br />other financing sources over <br />expenditures and other financing uses <br />-39- <br />320,796 485,502 164,706 495,933 <br />Other financing sources (uses) <br />Operating transfers in 539,542 539,879 337 253,503 <br />Operating transfers (out) (419,351) (419,530) (179) (405,748) <br />Total other financing sources (uses) 120,191 120,349 158 (152,245) <br />$ 440,987 <br />605,851 $ 164,864 343,688 <br />Fund balance <br />Beginning of year 3,580,628 3,236,940 <br />End of year $ 4,186,479 $ 3,580,628 <br />