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ASSETS <br />Cash and temporary cash investments <br />Receivables: <br />Taxes - <br />Unremitted <br />Delinquent <br />Accounts <br />Allowance for doubtful accounts <br />Accrued interest <br />Due from other funds <br />Due from other governmental units <br />Other assets <br />Total Assets $ 1.934,151 $ 1.818.018 <br />LIABILITIES AND FUND BALANCE <br />Liabilities: <br />Accounts and contracts payable <br />Salaries and compensated absences payable <br />Due to other governmental units <br />Deferred revenue <br />Total Liabilities <br />Total Liabilities and Fund Balance <br />CITY OF RAMSEY, MINNESOTA Exhibit B -1 <br />GENERAL FUND <br />COMPARATIVE BALANCE SHEET <br />As of December 31, 1992 and 1991 <br />1992 1991 <br />$ 1,832,705 $ 1,651,172 <br />17, 059 <br />66, 707 <br />56, 308 <br />(55,798) <br />8, 362 <br />3,300 <br />4,423 <br />1,085 <br />75,249 <br />44, 304 <br />15, 102 <br />66,707 <br />201,362 <br />25, 018 <br />56, 654 <br />66, 316 <br />(43,804) <br />12, 479 <br />3,300 <br />2, 980 <br />43,903 <br />$ 32,988 <br />75,262 <br />18, 715 <br />56,654 <br />183, 619 <br />Fund Balance (Deficit): <br />Reserved for prepaid expenses 1,085 43,378 <br />Unreserved - <br />Designated for compensated absences 113,041 104,493 <br />Designated for working capital 1,121,693 865,672 <br />Undesignated 496.970 620,856 <br />Total Fund Balance 1.732,789 1,634,399 <br />$ 1,934,151 $ 1,818,018 <br />