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CITY OF LINO LAKES, MINNESOTA <br />CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS <br />Last Ten Fiscal Years <br />Revenues: <br />Property taxes <br />Liscenses and permits <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 />Miscellaneous <br />Total revenues <br />Expenditures: <br />Current: <br />General government <br />Public safety <br />Public services <br />Conservation of natural resources <br />Community development <br />Capital outlay <br />Debt service: <br />Principal <br />Interest and fiscal charges <br />Bond issuance costs <br />Total expenditures <br />Excess (deficiency) of revenues over expenditures <br />Other financing sources (uses): <br />Proceeds from sale of capital assets <br />Proceeds from issuance of debt <br />Premium on bonds issued <br />Discount on bonds issued <br />Payment to refunded bond escrow agent <br />Loan payable reapportionment <br />Transfers in <br />Transfers out <br />Total other financing sources (uses) <br />2007 <br />2008 <br />2009 <br />2010 <br />$8,529,846 <br />$9,095,085 <br />$9,561,570 <br />$8,647,488 <br />694,435 <br />802,135 <br />307,714 <br />330,138 <br />6,143,689 <br />1,004,476 <br />1,259,016 <br />1,176,863 <br />1,961,253 <br />950,188 <br />968,995 <br />851,270 <br />753,698 <br />872,534 <br />778,163 <br />780,044 <br />139,932 <br />133,531 <br />111,807 <br />127,203 <br />864,578 <br />576,071 <br />429,325 <br />225,677 <br />889,901 <br />516,415 <br />513,306 <br />502,992 <br />19,977,332 <br />13,950,435 <br />13,929,896 <br />12,641,675 <br />1,953,960 <br />2,058,267 <br />1,918,246 <br />1,730,390 <br />3,513,460 <br />3,806,389 <br />4,122,352 <br />3,798,106 <br />9,549,932 <br />6,575,568 <br />3,071,646 <br />2,848,232 <br />183,346 <br />183,024 <br />209,466 <br />185,232 <br />1,107,328 <br />1,113,232 <br />1,005,095 <br />1,098,682 <br />2,008,073 <br />585,875 <br />501,806 <br />282,938 <br />1,973,000 <br />1,749,000 <br />1,908,000 <br />1,866,000 <br />937,895 <br />1,074,052 <br />994,809 <br />1,042,883 <br />13,731,420 <br />21,226,994 <br />17,145,407 <br />12,852,463 <br />(1,249,662) <br />(3,194,972) <br />198,476 <br />(210,788) <br />54,037 <br />13,750 <br />35,700 <br />20,600 <br />4,375,000 <br />209,000 <br />4,596,000 <br />1,170,000 <br />- <br />- <br />11,141 <br />10,980 <br />(25,798) <br />- <br />- <br />- <br />- <br />- <br />- <br />(965,000) <br />2,900,249 <br />4,763,391 <br />1,413,985 <br />1,195,747 <br />(3,019,224) <br />(4,796,159) <br />(1,367,863) <br />(1,127,625) <br />4,284,264 <br />189,982 <br />4,688,963 <br />304,702 <br />Special item - withdrawal from fire district - - - - <br />Net change in fund balance $3,034,602 ($3,004,990) $4,887,439 $93,914 <br />Debt service as a percentage of noncapital expenditures 15.1% 17.0% 21.9% 23.1% <br />Debt service as a percentage of total expenditures 13.7% 16.5% 21.1% 22.6% <br />148 <br />