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CITY OF LINO LAKES, MINNESOTA <br />STATEMENT OF REVENUES, EXPENDITURES AND <br />CHANGES IN FUND BALANCE <br />GOVERNMENTAL FUNDS <br />For The Year Ended December 31, 2016 <br />327 G.O. <br />Improvement <br />General Fund Bonds of 2005A <br />Revenues: <br />General property taxes $7,037,596 $ - <br />Tax increment - - <br />Licenses and permits 895,581 - <br />Intergovernmental 654,447 - <br />Special assessments 4,618 996,679 <br />Charges for services 342,690 - <br />Fines and forfeits 220,905 - <br />Investment earnings 37,887 6,964 <br />Net increase in fair value of investments 2,553 368 <br />Miscellaneous 221,034 - <br />Total revenues 9,417,311 1,004,011 <br />Expenditures: <br />Current: <br />General government 1,837,343 - <br />Public safety 4,318,330 - <br />Public services 2,094,753 - <br />Conservation of natural resources 177,185 - <br />Community development 420,298 - <br />Capital outlay: <br />General government 4,583 - <br />Public safety 46,399 - <br />Public services 259 - <br />Conservation of natural resources 5,028 - <br />Debt service: <br />Principal - 400,000 <br />Interest and fiscal charges - 130,860 <br />Bond issuance costs - 34,628 <br />Total expenditures 8,904,178 565,488 <br />Revenues over (under) expenditures 513,133 438,523 <br />Other financing sources (uses): <br />Transfers in 488,084 152,784 <br />Transfers out (691,439) - <br />Proceeds from issuance of debt - 1,975,000 <br />Premium on bonds issued - - <br />Proceeds from sale of capital assets - - <br />Total other financing sources (uses)(203,355)2,127,784 <br />Special item - withdrawal from fire district - - <br />Net change in fund balance 309,778 2,566,307 <br />Fund balance - January 1 5,946,413 (2,340,172) <br />Fund balance - December 31 $6,256,191 $226,135 <br />The accompanying notes are an integral part of these financial statements. <br />38