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CITY OF LINO LAKES, MINNESOTA <br />STATEMENT OF REVENUES, EXPENDITURES, AND <br />CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS <br />Year Ended December 31, 2013 <br />Revenue: <br />General property taxes <br />Tax increments <br />Licenses and permits <br />Intergovernmental <br />Special assessments <br />Charges for services <br />Fines and forfeits <br />Investment earnings <br />Net increase (decrease) in fair value of investments <br />Refunds <br />Miscellaneous <br />Total revenue <br />Expenditures: <br />Current: <br />General government <br />Public safety <br />Public works <br />Parks, recreation and forestry <br />Conservation of natural resources <br />Community development <br />Capital outlay: <br />General government <br />Public safety <br />Public works <br />Conservation of natural resources <br />Debt service: <br />Principal <br />Interest and fiscal charges <br />Bond issuance costs <br />Total expenditures <br />Revenue over (under) expenditures <br />Other financing sources (uses): <br />Transfer in <br />Transfer out <br />Sale of property <br />Issuance of debt <br />Premium on bonds issued <br />Payment on refunding bonds <br />Total other financing sources (uses) <br />Net increase (decrease) in fund balance <br />Fund balance - beginning of year <br />Fund balance - December 31 <br />G.O. Improvement Municipal <br />Improvement Note State <br />431,654 - - - <br />500,963 - - - <br />20,616 290,500 1,037,820 - <br />296,185 - - - <br />119,079 - - - <br />38,093 - 324 49,950 <br />(50,343) - (14) (70,035) <br />38,092 - - - <br />114,390 - - - <br />8,696,530 290,500 1,038,130 (20,085) <br />1,535,416 - - <br />3,744,957 - - <br />1,281,135 - - <br />842,253 - - <br />134,127 - - - <br />409,487 - - - <br />3,206 - - - <br />32,008 - - - <br />5,886 - - - <br />- 345,000 - - <br />186,713 132,558 - <br />708,055 (241,213) 905,572 (20,085) <br />10,000 142,736 90,228 - <br />(565,789) - - (421,254) <br />152,266 (98,477) 995,800 (441,339) <br />5,233,817 (2,003,261) 491 5,037,136 <br />$ 5,386,083 $ (2,101,738) $ 996,291 $ 4,595,797 <br />4.1 <br />