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<br /> CITY OF RAMSEY, MINNESOTA <br /> YEAR ENDED DECEMBER 31,1997 <br /> TA3LE OF CONTENTS <br /> Ezhibit Page <br />' INTRODUCTORY SECTION: <br /> LETTER OF TRANSMITTAL <br />GFOA CERTIFICATE OF ACHHIEVEMENT i <br />xxi <br /> ORGANIZATIONAL CHART xxii <br /> MISSION STATEMENT xxiii <br />~ ELECTED AND APPOINTED OFFICIALS xxiv <br />FINANCIAL SECTION: <br />INDEPENDENT AUDITOR'S REPORT 1 <br />GENERAL PURPOSE FINANCIAL STATEMENTS: <br />Combined Balance Sheet -All Fund Types and Account Groups A -1 3 <br />Combined Statement of Revenue, Expenditures, and Changes in Fund <br />Balance -All Governmental Fund Types and Expendable Trust Fund A - 2 5 <br />Combined Statement of Revenue, Expenditures, and Changes in Fund <br />Balance -Budget (GAAP Basis) and Actual -General and Budgeted <br />Special Revenue Funds A - 3 7 <br />Combined Statement of Revenue, Expenses, and Changes in Retained <br />Earnings -Proprietary Fund Type A - 4 8 <br />Combined Statement of Cash Flows -Proprietary Fund Type A - 5 9 <br />Notes to Financial Statements 10 <br />COMBINING AND INDIVIDUAL FUND STATEMENTS AND <br />SCHEDULES: <br />General Fund - 30 <br />Comparative Balance Sheet B -1 <br />Statement of Revenue, Expenditures, and Changes in Fund Balance - <br />Budget (GAAP Basis) and Actual B - 2 31 <br />Schedule of Revenue and Other Financing Sources - Budget (GAAP <br />Basis) and Actual B - 3 32 <br />Schedule of Expenditures and Other Financing Uses -Budget (GAAP <br />Basis) and Actual B - 4 34 <br />Special Revenue Funds - <br />Combining Balance Sheet C - 1 39 <br />Combining Statement of Revenue, Expenditures, and Changes in Fund <br />Balance C - 2 41 <br />Tax Increment Fund - <br />Statement of Revenue, Expenditures, and Changes in Fund Balance - <br />Budget - (GAAP Basis) and Actual C - 3 43 <br />