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CITY OF LINO LAKES, MINNESOTA
<br />COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
<br />CHANGES IN FUND BALANCE - NONMAJOR GOVERNMENTAL FUNDS
<br />Year Ended December 31, 2013
<br />74
<br />Special Revenue
<br />Debt Service
<br />Economic
<br />Special
<br />Certificates
<br />Improvement
<br />Improvement
<br />Development
<br />Cable TV
<br />Program
<br />Revenue
<br />of
<br />Bonds of
<br />Bonds of
<br />Authority
<br />Fund
<br />Recreation
<br />Subtotal
<br />Indebtedness
<br />2002A
<br />2002B
<br />Revenue:
<br />General property taxes
<br />$
<br />$
<br />$
<br />$
<br />$ 162,540
<br />$ -
<br />$
<br />Special assessments
<br />454
<br />9,559
<br />Charges for services
<br />10,659
<br />165,975
<br />176,634
<br />-
<br />-
<br />Investment earnings
<br />93
<br />1,480
<br />1,573
<br />1,933
<br />1,825
<br />983
<br />Net increase (decrease) in fair value of investments
<br />(134)
<br />(2,053)
<br />(2,187)
<br />(2,659)
<br />(2,535)
<br />(1,278)
<br />Total revenue
<br />-
<br />10,618
<br />165,402
<br />176,020
<br />162,268
<br />8,849
<br />(295)
<br />Expenditures:
<br />Current:
<br />General government
<br />789
<br />-
<br />-
<br />789
<br />-
<br />-
<br />-
<br />Parks, recreation and forestry
<br />-
<br />160,544
<br />160,544
<br />-
<br />-
<br />-
<br />Debt service:
<br />Principal
<br />-
<br />-
<br />149,000
<br />30,000
<br />265,000
<br />Interest and fiscal charges
<br />5,485
<br />4,465
<br />7,354
<br />Bond issuance costs
<br />-
<br />-
<br />-
<br />-
<br />-
<br />-
<br />Total expenditures
<br />789
<br />-
<br />160,544
<br />161,333
<br />154,485
<br />34,465
<br />272,354
<br />Revenue over(under)expenditures
<br />(789)
<br />10,618
<br />4,858
<br />14,687
<br />7,783
<br />(25,616)
<br />(272,649)
<br />Other financing sources (uses):
<br />Transfer in
<br />789
<br />-
<br />-
<br />789
<br />-
<br />Transfer out
<br />-
<br />(10,000)
<br />(10,000)
<br />Payment on refunding bond
<br />-
<br />Total other financing
<br />sources (uses)
<br />789
<br />(10,000)
<br />(9,211)
<br />Net increase (decrease) in fund balance
<br />-
<br />10,618
<br />(5,142)
<br />5,476
<br />7,783
<br />(25,616)
<br />(272,649)
<br />Fund balance (deficit) -
<br />Beginning ofyear
<br />225,000
<br />-
<br />117,309
<br />342,309
<br />145,481
<br />213,180
<br />342,581
<br />Fund balance (deficit) - December 31
<br />$ 225,000
<br />$ 10,618
<br />$ 112,167
<br />$ 347,785
<br />$ 153,264
<br />$ 187,564
<br />$ 69,932
<br />74
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