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CITY OF RAMSEY <br />ANOKA COUNTY, MINNESOTA <br />Table of Contents <br />Exhibit Page <br />INTRODUCTORY SECTION <br />CITY COUNCIL AND OTHER OFFICIALS 1 <br />ORGANIZATIONAL CHART BY DIVISION ii <br />LETTER OF TRANSMITTAL iii - xxiii <br />CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE <br />IN FINANCIAL REPORTING xxiv <br />FINANCIAL SECTION <br />INDEPENDENT AUDITOR'S REPORT 1 <br />GENERAL PURPOSE FINANCIAL STATEMENTS <br />(LIFTABLE STATEMENTS) <br />Combined Balance Sheet -All Fund Types and Account Groups A-1 2 - 5 <br />Combined Statement of Revenue, Expenditures, and Changes in <br />Fund Balance -All Governmental Fund Types and Expendable Trust Funds A-2 6 - 7 <br />Statement of Revenue, Expenditures, and Changes in Fund Balance -General <br />and Budgeted Special Revenue Funds -Budget and Actual (GAAP Basis) A-3 8 <br />Combined Statement of Revenue, Expenses, and Changes <br />in Retained Earnings -Proprietary Fund Types A-4 9 <br />Combined Statement of Cash Flows -Proprietary Fund Types A-5 10 <br />Notes to Financial Statements 11 - 34 <br />COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES <br />General Fund 35 <br />Comparative Balance Sheet B-1 36 <br />Statement of Revenue, Expenditures, and Changes <br />in Fund Balance -Budget and Actual (GAAP Basis) B-2 37 <br />Schedule of Revenue and Other Financing Sources <br />- Budget and Actual (GAAP Basis) B-3 38 - 39 <br />Schedule of Expenditures and Other Financing Uses <br />- Budget and Actual (GAAP Basis) B-4 40 - 44 <br />Special Revenue Funds 45 <br />Combining Balance Sheet C-1 46 - 47 <br />Combining Statement of Revenue, Expenditures, <br />and Changes in Fund Balance C-2 48 - 49 <br />Tax Increment Fund <br />Comparative Statement of Revenue, Expenditures, <br />and Changes in FundBalance C-3 50 <br />Landfill Tipping Fee Fund <br />Comparative Statement of Revenue, Expenditures, <br />and Changes in Fund Balance C-4 51 <br />