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CITY OF RAMSEY ANOKA COUNTY, MINNESOTA Table of Contents (continued) Exhibit Page GENERAL FIXED ASSETS ACCOUNT GROUP SCHEDULES Comparative Schedule of General Fixed Assets by Source I-1 85 Schedule of General Fixed Assets by Function and Activity I-2 86 — 87 Schedule of Changes in General Fixed Assets by Function and Activity I-3 88 GENERAL LONG-TERM DEBT ACCOUNT GROUP Comparative Schedule of General Long -Term Debt J-1 89 Schedule of General Long -Term Debt by Type J-2 90 — 91 Schedule of General Obligation Debt Maturities by Year J-3 92 Schedule of Public Facility Lease Revenue Bond Maturities by Year J-4 93 Table STATISTICAL SECTION (UNAUDITED) General Government Revenue and Other Financing Sources by Source 1 94 — 95 General Government Expenditures and Other Financing Uses by Function 2 96 — 97 Property Tax Levies and Collections 3 98 — 99 Tax Capacities and Estimated Actual Value of Property 4 100 —101 Property Tax Rates — Direct and Overlapping Governments 5 102 Principal Taxpayers 6 103 Special Assessment Levies and Collections 7 104 Computation of Legal Debt Margin 8 105 Ratio of Net Bonded Debt to Tax Capacity and Net Bonded Debt Per Capita 9 106 —107 Ratio of Annual Debt Service Expenditures to Total General Governmental Expenditures 10 108 Computation of Direct and Overlapping Bonded Debt General Obligation Bonds 11 109 Demographic Statistics 12 110 Estimated Property Value and Construction 13 111 Miscellaneous Statistics 14 112 SINGLE AUDIT AND OTHER REQUIRED REPORTS Independent Auditor's Report on Schedule of Expenditures of Federal Awards 113 Schedule of Expenditures of Federal Awards 114 Independent Auditor's Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards 115-116 Independent Auditor's Report on Compliance With Requirement Applicable to Each Major Program and Internal Control Over Compliance in Accordance With OMB Circular A-133 117-118 Independent Auditor's Report on Compliance With Minnesota State Laws and Regulations 119 Schedule of Findings and Questioned Costs 120 —122