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CITY OF RAMSEY <br />Statement of Revenue, Expenditures, and Changes in Fund Balances <br />General Fund — Budget and Actual <br />Year Ended December 31, 2025 <br />Original and Over (Under) <br />Final Budget Actual Final Budget <br />Revenue <br />Property taxes $ 16,874,046 $ 16,534,327 $ (339,719) <br />Special assessments — 7,502 7,502 <br />Licenses and permits 960,870 1,446,884 486,014 <br />Intergovernmental revenue 756,000 1,016,315 260,315 <br />Charges for services 780,700 1,213,938 433,238 <br />Fines and forfeits 48,000 53,017 5,017 <br />Other revenue <br />Investment earnings 50,000 406,084 356,084 <br />Miscellaneous 20,600 10,019 (10,581) <br />Total revenue 19,490,216 20,688,086 1,197,870 <br />Expenditures <br />Current <br />General government 5,224,939 5,078,117 (146,822) <br />Public safety 9,094,448 8,764,030 (330,418) <br />Highways and streets 3,256,189 2,824,235 (431,954) <br />Culture and recreation 2,114,661 2,008,760 (105,901) <br />Capital outlay 577,000 633,928 56,928 <br />Debt service <br />Interest and fiscal charges 106,373 — (106,373) <br />Total expenditures 20,373,610 19,309,070 (1,064,540) <br />Excess (deficiency) of revenue <br />over expenditures (883,394) <br />1,379,016 2,262,410 <br />Other financing sources (uses) <br />Proceeds on sale of capital assets — 14,000 14,000 <br />Transfers in 883,394 813,408 (69,986) <br />Transfers (out) — (1,068,048) (1,068,048) <br />Total other financing sources (uses) 883,394 (240,640) (1,124,034) <br />Net change in fund balances $ — 1,138,376 $ 1,138,376 <br />Fund balances <br />Beginning of year <br />13,324,373 <br />End of year $ 14,462,749 <br />See notes to basic financial statements <br />51 <br />