The statement goes in first, always. It is the population of record. Receipts are the evidence attached to it — never the starting point, because starting from receipts makes a missing charge undetectable.
Ramp hands you this for free because it issues the card. If your card is locked to a bank you can't switch, nobody hands you anything — so upload the statement and the receipts and get the tie-out, the matched workbook, and an exception queue with an owner and a due date on every line.
Statement first: CSV, XLSX or a text-layer PDF exported from the card portal. Receipts however they arrive — loose files or one zip, photographs or PDFs.