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CITY OF RAMSEY <br />Nonmajor Governmental Funds <br />Combining Statement of Revenue, Expenditures, and Changes in Fund Balances <br />Year Ended December 31, 2025 <br />Special <br />Revenue Debt Service Capital Project Totals <br />Revenue <br />Property taxes $ 84,509 $ 2,925,043 $ 44,520 $ 3,054,072 <br />Special assessments 53,336 11,487 64,823 <br />Intergovernmental revenue 419,894 338,510 - 758,404 <br />Contributions 221,077 - 221,077 <br />Other revenue <br />Investment eamings 160,736 60,026 272,384 493,146 <br />Miscellaneous 457,654 129 178,460 636,243 <br />Total revenue 1,343,870 3,377,044 506,851 5,227,765 <br />Expenditures <br />Current <br />General government <br />Public safety <br />Highways and streets <br />Economic development <br />Capital outlay <br />Debt service <br />Principal retirement <br />Interest <br />Total expenditures <br />Excess (deficiency) of revenue <br />over expenditures <br />Other financing sources (uses) <br />Proceeds on sale of capital assets <br />Transfers in <br />Transfers (out) <br />Total other financing sources (uses) <br />104,681 191,781 296,462 <br />101,233 101,233 <br />696,054 696,054 <br />195,236 195,236 <br />325,335 11,852 337,187 <br />2,640,000 - 2,640,000 <br />993,198 3,594 996,792 <br />726,485 3,633,198 903,281 5,262,964 <br />617,385 (256,154) (396,430) (35,199) <br />41,075 41,075 <br />78,167 385,369 1,272,944 1,736,480 <br />(53,408) (385,369) (800,200) (1,238,977) <br />65,834 <br />Net change in fund balances 683,219 <br />Fund balances <br />Beginning of year, as previously reported <br />Change within financial reporting entity <br />Beginning of year, as adjusted <br />2,564,559 <br />1,056,708 <br />3,621,267 <br />472,744 538,578 <br />(256,154) 76,314 503,379 <br />878,907 7,884,974 11,328,440 <br />1,056,708 <br />878,907 7,884,974 12,385,148 <br />End of year $ 4,304,486 $ 622,753 $ 7,961,288 $ 12,888,527 <br />115 <br />