Agenda - Council Work Session - 06/09/2026

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CITY OF RAMSEY ANOKA COUNTY, MINNESOTA Table of Contents INTRODUCTORY SECTION Page City Council and Other Officials 9 Organizational Chart 11 City Goals/Imperatives, Measures of Success and Core Values 13 Letter of Transmittal 15-17 Certificate of Achievement for Excellence in Financial Reporting 19 FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT MANAGEMENT'S DISCUSSION AND ANALYSIS 23-25 27-36 BASIC FINANCIAL STATEMENTS Government -Wide Financial Statements Statement of Net Position 39 Statement of Activities 41 Fund Financial Statements Governmental Funds Balance Sheet 42-43 Reconciliation of the Balance Sheet to the Statement of Net Position 45 Statement of Revenue, Expenditures, and Changes in Fund Balances 46-47 Reconciliation of the Statement of Revenue, Expenditures, and Changes in Fund Balances to the Statement of Activities 49 Statement of Revenue, Expenditures, and Changes in Fund Balances — General Fund — Budget and Actual 51 Proprietary Fund Statement of Net Position 52-53 Statement of Revenue, Expenses, and Changes in Net Position 54-55 Statement of Cash Flows 56-57 Fiduciary Funds Statement of Fiduciary Net Position 59 Statement of Changes in Fiduciary Net Position 59 Notes to Basic Financial Statements 61-95 REQUIRED SUPPLEMENTARY INFORMATION PERA — General Employees Retirement Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 99 Schedule of City Contributions 99 PERA — Public Employees Police and Fire Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 100 Schedule of City Contributions 100 Other Post -Employment Benefits Plan -Schedule of Changes in the City's Total OPEB Liability and Related Ratios 101 Notes to Required Supplementary Information -General Employees Retirement Fund 102-105 Notes to Required Supplementary Information -Public Employees Police and Fire Fund 106-109 5