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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 ofproperty <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 />Fire House <br />Birch St/ <br />Capital <br />House #2 Well #6 <br />Northpointe Centerville Rd 2015 Street <br />Projects <br />Construction Construction <br />Improvements Improvements Reconstruction <br />Subtotal <br />$ $ <br />$ $ $ <br />$ 446 <br />263,718 <br />310,961 <br />90,914 <br />934 <br />1,019 <br />50,956 <br />843 <br />920 <br />31,830 <br />- <br />- <br />22,924 <br />- <br />- <br />490,308 <br />1,777 <br />1,939 <br />1,262,057 <br />105,685 59,319 28,270 <br />- - 8,794 <br />11,331 32,271 1,795,740 <br />2,605 <br />127,980 <br />229,250 <br />269,829 <br />13,825 <br />105,685 59,319 28,270 11,331 32,271 2,448,023 <br />(105,685) (57,542) (26,331) (11,331) (32,271) (1,185,966) <br />963,536 <br />(242,491) <br />- - 1,727 <br />1,135,000 1,155,220 3,118,725 <br />1,135,000 1,155,220 3,841,497 <br />(105,685) 1,077,458 1,128,889 (11,331) (32,271) 2,655,531 <br />- - - 5,700,924 <br />$ (105,685) $ 1,077,458 $ 1,128,889 $ (11,331) $ (32,271) $ 8,356,455 <br />82 <br />