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CITY OF LINO LAKES, MINNESOTA <br />SUBCOMBINING STATEMENT OF REVENUES, <br />EXPENDITURES AND CHANGES IN FUND BALANCE <br />NONMAJOR CAPITAL PROJECT FUNDS <br />For The Year Ended December 31, 2016 <br />Revenues: <br />General property taxes <br />Tax increment <br />Intergovernmental <br />Special assessments <br />Charges for services <br />Investment earnings <br />Net increase in fair value of investments <br />Miscellaneous <br />Total revenues <br />Expenditures: <br />Current: <br />General government <br />Public services <br />Community development <br />Capital outlay: <br />General government <br />Public safety <br />Public services <br />Debt service: <br />Interest and fiscal charges <br />Bond issuance costs <br />Total expenditures <br />Revenues over (under) expenditures <br />Other financing sources (uses): <br />7,221 1,103 - - - <br />67,650 - 72,431 - <br />- 126,228 338,745 - - <br />- - 279,414 2,524 97 <br />- - - - 8,578 <br />7,221 194,981 618,159 74,955 8,675 <br />16,435 (15,295) (598,924) (73,400) 272,468 <br />Transfers in <br />- <br />402 Capital <br />403 Office <br />405 <br />301 Closed <br />401 Building <br />Equipment <br />Equipment <br />Dedicated <br />Bond Fund <br />and Facilities <br />Revolving <br />Revolving <br />Parks <br />$67 <br />$ - <br />$ - <br />$ - <br />$ - <br />- <br />- <br />10,295 <br />- <br />- <br />16,584 <br />- <br />- <br />- <br />- <br />- <br />177,680 <br />- <br />- <br />277,574 <br />6,542 <br />1,868 <br />8,358 <br />569 <br />2,573 <br />463 <br />138 <br />582 <br />51 <br />164 <br />- <br />- <br />- <br />935 <br />832 <br />23,656 <br />179,686 <br />19,235 <br />1,555 <br />281,143 <br />7,221 1,103 - - - <br />67,650 - 72,431 - <br />- 126,228 338,745 - - <br />- - 279,414 2,524 97 <br />- - - - 8,578 <br />7,221 194,981 618,159 74,955 8,675 <br />16,435 (15,295) (598,924) (73,400) 272,468 <br />Transfers in <br />- <br />- <br />- <br />25,000 <br />50,000 <br />Transfers out <br />(378,084) <br />- <br />- <br />(100,000) <br />- <br />Proceeds from issuance of debt <br />- <br />- <br />469,000 <br />- <br />- <br />Premium on bonds issued <br />- <br />- <br />- <br />- <br />- <br />Proceeds from sale of capital assets <br />- <br />- <br />72,107 <br />75 <br />- <br />Total other financing sources (uses) <br />(378,084) <br />0 <br />541,107 <br />(74,925) <br />50,000 <br />Special item - withdrawal from fire district <br />- <br />- <br />1,111,834 <br />- <br />- <br />Net change in fund balance <br />(361,649) <br />(15,295) <br />1,054,017 <br />(148,325) <br />322,468 <br />Fund balance - January 1 <br />1,241,262 <br />2,553,715 <br />43,263 <br />182,573 <br />(70,432) <br />Fund balance - December 31 <br />$879,613 <br />$2,538,420 <br />$1,097,280 <br />$34,248 <br />$252,036 <br />130 <br />