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INTRODUCTORY SECTION: <br />FINANCIAL SECTION: <br />CITY OF RAMSEY, MINNESOTA <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />YEAR ENDED DECEMBER 31, 1988 <br />TABLE OF CONTENTS <br />Exhibit Page <br />Elected and Appointed Officials i <br />Organizational Chart ii <br />City Administrator's Letter of Transmittal iii - iv <br />Finance Officer's Letter of Transmittal v - xiv <br />Certificate of Achievement for Excellence in <br />Financial Reporting xv <br />Independent Auditor's Report 1 - 2 <br />General Purpose Financial Statements - Overview (Combined): <br />Combined Balance Sheet - All Fund Types and Account Groups A -1 3 - 6 <br />Combined Statement of Revenue, Expenditures, and Changes <br />in Fund Balance - All Governmental Fund Types and <br />Expendable Trust Fund A -2 7 - 8 <br />Combined Statement of Revenue, Expenditures, and Changes <br />in Fund Balance - Budget (GAAP Basis) and Actual - <br />General and Special Revenue Funds (Excluding the Economic <br />Development and Revenue Sharing Funds) A -3 9 - 10 <br />Combined Statement of Revenue, Expenses, and Changes in <br />Retained Earnings - All Proprietary Fund Types A -4 11 <br />Combined Statement of Changes in Financial Position - <br />All Proprietary Fund Types A -5 12 <br />Notes to Financial Statements - 13 - 33 <br />Combining and Individual Fund and Account Group Statements: <br />General Fund - 34 <br />Comparative Balance Sheet B -1 35 <br />Statement of Revenue, Expenditures, and Changes in <br />Fund Balance - Budget (GAAP Basis) and Actual B -2 36 <br />Statement of Revenue and Other Financing Sources - <br />Budget (GAAP Basis) and Actual B -3 37 - 38 <br />Statement of Expenditures and Other Financing Uses - <br />Budget (GAAP Basis) and Actual B -4 39 - 43 <br />