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1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />CITY OF RAMSEY, MINNESOTA <br />YEAR ENDED DECEMBER 31, 1990 <br /> Exhibit Page <br />Elected and Appointed Officials 1 <br />Independent Auditor's Report 2 <br />General Purpose Financial Statements - <br />Overview (Combined): <br />Combined Balance Sheet - All Fund Types and Account <br />Grqups A - 1 3 - 6 <br />Combined Statement of Revenue, Expenditures, and <br />Changes in Fund Balance - All Governmental Fund <br />Types and Expendable Trust Fund p, - 2 7 - 8 <br />Combined Statement of Revenue, Expenditures, and <br />Changes in Fund Balance - Budget (GAAP Basis) and <br />Actual - General and Special Revenue Funds <br />(Excluding the Economic Development, Community <br />Development Block Grants, Brush Chipping, and Peace <br />Officers Funds) <br /> A - 3 9 - 10 <br />Combined Statement of Revenue, Expenses, and Changes <br />in Retained Earnings - All Proprietary Fund Types A - 4 11 <br />Combined Statement of Changes in Cash Flows - All <br />Proprietary Fund Types A - 5 12 <br />Notes to Financial Statements 13 - 32 <br />Combining -and Individual Fund and Account <br />Group Statements: <br />General Fund - <br />Comparative Balance Sheet B - 1 33 <br />Statement of Revenue, Expenditures, and Changes in <br />Fund Balance - Budget (GAAP Basis) and Actual B - 2 34 , <br />Statement of Revenue and Other Financing Sources - <br />Budget (GAAP Basis) and Actual B - 3 35 - 36 <br />Statement of Expenditures and Other Financing Uses <br />- Budget (GAAP Basis) and Actual B - 4 37 - 41 <br />Special Revenue Funds - <br />Combining Balance Sheet C - 1 42 - 43 <br />Combining Statement of Revenue, Expenditures, and <br />Changes in Fund Balance C - 2 44 - 45 <br />Flintwood Fund - <br />Statement of Revenue, Expenditures, and Changes in <br />Fund Balance - Budget - (GAAP Basis) and Actual C - 3 46 <br />River's Bend Fund - <br />Statement of Revenue, Expenditures, and Changes in <br />Fund Balance - Budget - (GAAP Basis) and Actual C - 4 47 <br />Tax Increment Fund - <br />Statement of Revenue, Expenditures, and Changes in <br />Fund Balance - Budget - (GAAP Basis) and Actual C - 5 48 <br />