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CITY OF LINO LAKES, MINNESOTA <br />SUBCOMBINING STATEMENT OF REVENUES,Statement 24 <br />EXPENDITURES AND CHANGES IN FUND BALANCE Page 1 of 2 <br />NONMAJOR DEBT SERVICE FUNDS <br />For The Year Ended December 31, 2016 <br />330 G.O. <br />328 G.O.329 G.O.Utility <br />315 Improvement Tax Abatement Revenue <br />Certificates Bonds Bonds Bonds <br />of Indebtedness of 2005B of 2006C of 2006D <br />Revenues: <br />General property taxes $534,062 $451 $278,320 $ - <br />Special assessments 121 11,829 150 7,821 <br />Investment earnings 2,130 176 3,692 913 <br />Net increase in fair value <br />of investments 129 11 197 62 <br />Miscellaneous - - - - <br />Total revenues 536,442 12,467 282,359 8,796 <br />Expenditures: <br />Debt service: <br />Principal 474,000 - 170,000 65,000 <br />Interest and fiscal charges 35,486 - 79,030 4,904 <br />Bond issuance costs - - 35,504 - <br />Total expenditures 509,486 0 284,534 69,904 <br />Revenues over (under) expenditures 26,956 12,467 (2,175)(61,108) <br />Other financing sources: <br />Transfers in - - - 69,254 <br />Proceeds from issuance of debt - - 1,600,000 - <br />Total other financing sources - - 1,600,000 69,254 <br />Net change in fund balance 26,956 12,467 1,597,825 8,146 <br />Fund balance - January 1 129,806 18,635 259,282 179,736 <br />Fund balance - December 31 $156,762 $31,102 $1,857,107 $187,882 <br />119