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CITY OF RAMSEY <br />Nonmajor Governmental Funds <br />Combining Balance Sheet <br />December 31, 2025 <br />Special <br />Revenue Debt Service Capital Project Totals <br />Assets <br />Cash and temporary investments $ 4,267,609 $ 587,148 $ 6,649,776 $ 11,504,533 <br />Receivables <br />Unremitted taxes 1,033 35,775 36,808 <br />Delinquent taxes 860 30,855 - 31,715 <br />Unremitted special assessments 701 620 1,321 <br />Delinquent special assessments 395 2,242 2,637 <br />Deferred special assessments - 58,959 60,973 119,932 <br />Accounts 12,633 12,633 <br />Notes 131,523 131,523 <br />Due from other governmental units 61,114 61,114 <br />Due from other funds 25,000 25,000 <br />Advances to other funds - 1,454,009 1,454,009 <br />Prepaids 2,993 2,993 <br />Total assets $ 4,502,765 $ 713,833 $ 8,167,620 $ 13,384,218 <br />Liabilities <br />Accounts and contracts payable $ 7,525 $ 871 $ 5,356 $ 13,752 <br />Due to other governmental units 58,371 58,371 <br />Advances from other funds - 137,761 137,761 <br />Total liabilities 65,896 871 143,117 209,884 <br />Deferred inflows of resources <br />Unavailable revenue - property taxes 860 30,855 - 31,715 <br />Unavailable revenue - special assessments 59,354 63,215 122,569 <br />Unavailable revenue - notes 131,523 131,523 <br />Total deferred inflows of resources 132,383 90,209 63,215 285,807 <br />Fund balances <br />Nonspendable 2,993 - 2,993 <br />Restricted 2,410,097 622,753 3,032,850 <br />Committed 1,891,396 - 1,891,396 <br />Assigned - 7,961,288 7,961,288 <br />Total fund balance 4,304,486 622,753 7,961,288 12,888,527 <br />Total liabilities, deferred inflows of <br />resources, and fund balances $ 4,502,765 $ 713,833 $ 8,167,620 $ 13,384,218 <br />113 <br />