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CITY OF LINO LAKES, MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS <br />December 31, 2015 <br />Note 7 METROPOLITAN COUNCIL ENVIRONMENTAL SERVICES <br />During 1971, the Metropolitan Waste Control Commission (MWCC) was organized to provide for consolidation of <br />the sanitary sewer collection, treatment and disposal in the seven county metropolitan area surrounding Minneapolis <br />and St. Paul. Previously, these operations were maintained by the city governments on an individual or collective <br />basis. The MWCC merged with the Metropolitan Council during 1994 to form Metropolitan Council Wastewater <br />Services (MCWS) and is now called the Metropolitan Council Environmental Services (MCES). The MCES bills <br />the City annually based upon estimated volume and budgeted costs. The City follows the accounting policy of <br />recognizing these charges as an expense of the sewer utility operation in the year for which they are billed. <br />Note 8 STEWARDSHIP. COMPLIANCE AND ACCOUNT <br />A. DEFICIT FUND BALANCES <br />The City has deficit fund balances at December 31, 2015 as follows: <br />The City intends to fund these deficits through future tax levies, special assessment levies, tax increments, <br />transfers from other funds, and various other sources. <br />B. EXPENDITURES IN EXCESS OF BUDGET <br />The following is a listing of expenditure categories within the General Fund that exceed budget <br />appropriations: <br />General government: <br />Administration <br />Community development: <br />Community Development <br />Planning and Zoning Commission <br />Final <br />Fund Balance <br />Deficit <br />G.O. Improvement Bonds 2005A <br />$ (2,340,172) <br />Nonmajor Governmental Funds: <br />$ 371,778 <br />35E Interchange <br />(259,166) <br />Dedicated Parks <br />(70,432) <br />21 st Ave. Extension <br />(302,954) <br />Tax Increment Financing 1-11 <br />(772,648) <br />Blackduck/Aqua Ln Watermain Ext <br />(51,086) <br />2015 Street Reconstruction <br />(18,226) <br />Improvement Bonds 2013A <br />(200) <br />The City intends to fund these deficits through future tax levies, special assessment levies, tax increments, <br />transfers from other funds, and various other sources. <br />B. EXPENDITURES IN EXCESS OF BUDGET <br />The following is a listing of expenditure categories within the General Fund that exceed budget <br />appropriations: <br />General government: <br />Administration <br />Community development: <br />Community Development <br />Planning and Zoning Commission <br />Final <br />Budget <br />Actual <br />Excess <br />$ 368,868 <br />$ 371,778 <br />$ (2,910) <br />206,424 <br />209,457 <br />(3,033) <br />114,610 <br />123,049 <br />(8,439) <br />58 <br />