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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 />Bond proceeds <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 />Debt Service (Continued) <br />Tax Utility CIP Improvement and <br />Abatement Revenue Refunding TIF Utility Revenue Improvement <br />Bonds Bonds Bonds Bonds Refunding Bonds Bonds of <br />2006C 2006D 2006E 2007A 2010 2012A <br />$ 256,102 $ <br />$ <br />445,660 $ <br />$ $ <br />173,555 <br />453 <br />57,484 <br />864 <br />18,115 <br />21,224 <br />724 <br />588 <br />4,547 <br />719 <br />1,136 <br />447 <br />357 <br />2,754 <br />221 <br />804 <br />257,726 <br />58,429 <br />453,825 <br />19,055 <br />196,719 <br />140,000 <br />60,000 <br />360,000 <br />345,000 <br />95,000 <br />70,000 <br />91,470 <br />9,742 <br />73,200 <br />118,876 <br />20,150 <br />19,663 <br />231,470 <br />69,742 <br />433,200 <br />463,876 <br />115,150 <br />89,663 <br />26,256 <br />(11,313) <br />20,625 <br />(463,876) <br />(96,095) <br />107,056 <br />- <br />69,294 <br />- <br />463,875 <br />367,922 <br />126,283 <br />69,294 <br />126,283 <br />- <br />- <br />463,875 <br />367,922 <br />26,256 <br />57,981 <br />20,625 <br />(1) <br />271,827 <br />233,339 <br />208,922 <br />95,579 <br />833,705 <br />149,897 <br />(47,879) <br />63,763 <br />$ 235,178 $ <br />153,560 $ <br />854,330 $ <br />149,896 $ <br />223,948 $ <br />297,102 <br />78 <br />