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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, 2014 <br />Revenue: <br />General property taxes <br />Tax increments <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 works <br />Parks, recreation and forestry <br />Community development <br />Capital outlay: <br />General government <br />Public safety <br />Public works <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 />Total other financing <br />sources (uses) <br />Net increase (decrease) in fund balance <br />Fund balance (deficit) - <br />Beginning of year <br />Fund balance (deficit) - December 31 <br />Capital Projects (Continued) <br />Surface Birch Street Tax Increment Tax Increment Tax Increment <br />Water Hodgson Road Financing Financing Financing <br />Sealcoating Management Improvement 1-5 1-10 1-11 <br />IN <br />72,993 <br />36,904 <br />141,838 84,976 <br />51,973 <br />519,911 <br />7,018 <br />3,810 <br />1,110 <br />1,767 <br />4,372 <br />2,281 <br />685 <br />1,125 <br />22,924 <br />- <br />- <br />- <br />34,314 <br />58,064 <br />38,699 <br />144,730 84,976 <br />- <br />519,911 <br />72,993 <br />(15,677) <br />(141,838) <br />633 <br />1,049 923 <br />IN <br />72,993 <br />923 <br />519,911 <br />633 <br />1,049 <br />(485,597) <br />(14,929) <br />38,066 <br />143,681 <br />84,053 <br />490,000 <br />- <br />- <br />- <br />- <br />(15,677) <br />(141,838) <br />(84,976) <br />490,000 <br />(15,677) <br />- <br />(141,838) <br />(84,976) <br />4,403 <br />(14,929) <br />(15,677) <br />38,066 <br />1,843 <br />(923) <br />520,686 <br />489,782 <br />15,677 <br />135,688 <br />187,194 <br />(770,196) <br />$ 525,089 $ <br />474,853 $ <br />- $ <br />173,754 $ <br />189,037 $ <br />(771,119) <br />IN <br />