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FINANCIAL SECTION <br />CITY OF RAMSEY <br />ANOKA COUNTY, MINNESOTA <br />TABLE OF CONTENTS <br />COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES <br />Exhibit Page <br />INTRODUCTORY SECTION <br />CITY COUNCIL AND OTHER OFFICIALS i <br />ORGANIZATIONAL CHART BY DIVISION <br />MISSION STATEMENT iii <br />LETTER OF TRANSMITTAL iv — xviii <br />CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE <br />IN FINANCIAL REPORTING xix <br />INDEPENDENT AUDITOR'S REPORT 1 <br />GENERAL PURPOSE FINANCIAL STATEMENTS <br />(LIFTABLE STATEMENTS) <br />Combined Balance Sheet — All Fund Types and Account Groups A -1 2 -5 <br />Combined Statement of Revenue, Expenditures, and Changes in <br />Fund Balance — All Governmental Fund Types and Expendable Trust Funds A -2 6-7 <br />Statement of Revenue, Expenditures, and Changes in Fund Balance — General <br />and Budgeted Special Revenue Funds — Budget and Actual (GAAP Basis) A -3 8 <br />Combined Statement of Revenue, Expenses, and Changes <br />in Retained Earnings — Proprietary Fund Types A -4 9 <br />Combined Statement of Cash Flows — Proprietary Fund Types A -5 10 <br />Notes to Financial Statements 11 -33 <br />General Fund <br />Comparative Balance Sheet B -1 34 <br />Statement of Revenue, Expenditures, and Changes <br />in Fund Balance — Budget and Actual (GAAP Basis) B -2 35 <br />Schedule of Revenue and Other Financing Sources <br />— Budget and Actual (GAAP Basis) B -3 36-37 <br />Schedule of Expenditures and Other Financing Uses <br />— Budget and Actual (GAAP Basis) B -4 38-42 <br />Special Revenue Funds <br />Combining Balance Sheet C -1 43-46 <br />Combining Statement of Revenue, Expenditures, <br />and Changes in Fund Balance C -2 47 -50 <br />Economic Development Authority Fund <br />Statement of Revenue, Expenditures, and Changes <br />in Fund Balance — Budget and Actual (GAAP Basis) C -3 51 <br />