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1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 INTRODUCTORY SECTION CITY COUNCIL AND OTHER OFFICIALS ORGANIZATIONAL CHART BY DIVISION MISSION STATEMENT LETTER OF TRANSMITTAL FINANCIAL SECTION CITY OF RAMSEY ANOKA COUNTY, MINNESOTA Table of Contents CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING INDEPENDENT AUDITOR'S REPORT GENERAL PURPOSE FINANCIAL STATEMENTS (LIFTABLE STATEMENTS) Exhibit Page 1 Combined Balance Sheet - All Fund Types and Account Groups A -1 2 - 5 Combined Statement of Revenue, Expenditures, and Changes in Fund Balance - All Governmental Fund Types and Expendable Trust Funds A -2 6 - 7 Statement of Revenue, Expenditures, and Changes in Fund Balance - General and Budgeted Special Revenue Funds - Budget and Actual (GAAP Basis) A -3 8 Combined Statement of Revenue, Expenses, and Changes in Retained Earnings - Proprietary Fund Types A -4 9 Combined Statement of Cash Flows - Proprietary Fund Types A -5 10 Notes to Financial Statements 11 - 34 COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES General Fund 35 Comparative Balance Sheet B -1 36 Statement of Revenue, Expenditures, and Changes in Fund Balance - Budget and Actual (GAAP Basis) B -2 37 Schedule of Revenue and Other Financing Sources - Budget and Actual (GAAP Basis) B -3 38 - 39 Schedule of Expenditures and Other Financing Uses - Budget and Actual (GAAP Basis) B -4 40 - 44 Special Revenue Funds 45 Combining Balance Sheet C -1 46 - 47 Combining Statement of Revenue, Expenditures, and Changes in Fund Balance C -2 48 - 49 Economic Development Authority Fund Statement of Revenue, Expenditures, and Changes in Fund Balance - Budget and Actual (GAAP Basis) C -3 50