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CITY OF RAMSEY <br />Nonmajor Special Revenue Funds <br />Combining Statement of Revenue, Expenditures, and Changes in Fund Balances <br />Year Ended December 31, 2025 <br />Formerly <br />Major <br />Revolving Lawful Peace Developer's <br />Loan Gambling Officers Fees <br />Revenue <br />Property taxes $ $ $ - $ <br />Intergovernmental revenue 101,114 <br />Contributions - 221,077 <br />Other revenue <br />Investment earnings 11,143 10,397 1,141 56,227 <br />Miscellaneous 23,838 105,840 12,201 156,675 <br />Total revenue 34,981 116,237 114,456 433,979 <br />Expenditures <br />Current <br />General government 24,435 - <br />Public safety 101,233 <br />Economic development 149,999 - - - <br />Capital outlay - 300,976 24,359 <br />Total expenditures 149,999 325,411 101,233 24,359 <br />Excess (deficiency) of revenue <br />over expenditures (115,018) (209,174) 13,223 409,620 <br />Other financing sources (uses) <br />Proceeds on sale of capital assets - <br />Transfers in 78,167 <br />Transfers (out) <br />Total other financing sources (uses) 78,167 <br />Net change in fund balances (115,018) (209,174) 13,223 487,787 <br />Fund balances <br />Beginning of year, as previously reported 384,155 375,340 23,065 <br />Change within financial reporting entity - 1,056,708 <br />Beginning of year, as adjusted 384,155 375,340 23,065 1,056,708 <br />End of year $ 269,137 $ 166,166 $ 36,288 $ 1,544,495 <br />120 <br />