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CITY OF LINO LAKES, MINNESOTA <br />COMBINING STATEMENT OF REVENUES, EXPENDITURES AND <br />CHANGES IN FUND BALANCE <br />NONMAJOR GOVERNMENTAL FUNDS <br />For The Year Ended December 31, 2016 <br />Statement 20 <br />Expenditures: <br />1,213 1,155,960 1,413,138 <br />- 2,570,311 <br />Transfers out <br />Permanent <br />Current: <br />Proceeds from issuance of debt <br />- 1,600,000 1,889,000 <br />- 3,489,000 <br />Premium on bonds issued <br />Fund <br />Total <br />- <br />8,324 <br />- 8,324 <br />Public safety <br />Foxborough <br />Nonmajor <br />- <br />Special <br />Debt <br />Capital <br />Environment <br />Governmental <br />- 1,086,359 <br />Revenue <br />Service <br />Project <br />Fund <br />Funds <br />Revenues: <br />998 <br />- <br />4,106 <br />- 5,104 <br />Capital outlay: <br />General property taxes <br />$ - <br />$2,037,598 <br />$67 <br />$ - <br />$2,037,665 <br />Tax increment <br />- <br />- <br />293,829 <br />- <br />293,829 <br />Intergovernmental <br />- <br />- <br />52,497 <br />- <br />52,497 <br />Special assessments <br />- <br />1,004,689 <br />407,118 <br />- <br />1,411,807 <br />Charges for services <br />166,752 <br />- <br />531,534 <br />- <br />698,286 <br />Fines and forfeits <br />30,748 <br />- <br />- <br />- <br />30,748 <br />Investment earnings <br />2,211 <br />16,772 <br />67,307 <br />1,063 <br />87,353 <br />Net increase in fair value of investments <br />161 <br />983 <br />4,818 <br />- <br />5,962 <br />Miscellaneous <br />20,205 <br />42,932 <br />119,826 <br />13,451 <br />196,414 <br />Total revenues <br />220,077 <br />3,102,974 <br />1,476,996 <br />14,514 <br />4,814,561 <br />Expenditures: <br />1,213 1,155,960 1,413,138 <br />- 2,570,311 <br />Transfers out <br />(10,000) - (2,225,476) <br />Current: <br />Proceeds from issuance of debt <br />- 1,600,000 1,889,000 <br />- 3,489,000 <br />Premium on bonds issued <br />General government <br />- <br />- <br />8,324 <br />- 8,324 <br />Public safety <br />14,750 <br />- <br />- <br />- 14,750 <br />Public services <br />172,631 <br />- <br />913,728 <br />- 1,086,359 <br />Conservation of natural resources <br />- <br />- <br />- <br />24,450 24,450 <br />Community development <br />998 <br />- <br />4,106 <br />- 5,104 <br />Capital outlay: <br />General government <br />- <br />- <br />140,081 <br />- 140,081 <br />Public safety <br />20,315 <br />- <br />501,603 <br />- 521,918 <br />Public services <br />- <br />- <br />2,326,347 <br />- 2,326,347 <br />Debt service: <br />Principal <br />- <br />1,994,525 <br />- <br />- 1,994,525 <br />Interest and fiscal charges <br />- <br />606,759 <br />8,578 <br />- 615,337 <br />Bond issuance costs <br />- <br />35,504 <br />28,774 <br />- 64,278 <br />Total expenditures <br />208,694 <br />2,636,788 <br />3,931,541 <br />24,450 6,801,473 <br />Revenues over (under) expenditures <br />11,383 <br />466,186 <br />(2,454,545) <br />(9,936) (1,986,912) <br />Other financing sources (uses): <br />Transfers in <br />1,213 1,155,960 1,413,138 <br />- 2,570,311 <br />Transfers out <br />(10,000) - (2,225,476) <br />- (2,235,476) <br />Proceeds from issuance of debt <br />- 1,600,000 1,889,000 <br />- 3,489,000 <br />Premium on bonds issued <br />- - 41,497 <br />- 41,497 <br />Proceeds from sale of capital asset <br />- - 72,182 <br />- 72,182 <br />Total other financing sources (uses) <br />(8,787) 2,755,960 1,190,341 <br />0 3,937,514 <br />Special item - withdrawal from fire district <br />- - 1,111,834 <br />- 1,111,834 <br />Net change in fund balance 2,596 3,222,146 (152,370) (9,936) 3,062,436 <br />Fund balance - January 1 479,037 2,291,222 9,125,735 123,791 12,019,785 <br />Fund balance - December 31 $481,633 $5,513,368 $8,973,365 $113,855 $15,082,221 <br />107 <br />