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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, 2017 <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 />Total expenditures <br />Revenues over (under) expenditures <br />Other financing sources (uses): <br />Transfers in <br />Transfers out <br />Issuance of debt <br />Proceeds from sale of capital assets <br />Total other financing sources (uses) <br />Net change in fund balance <br />Fund balance - January 1 <br />Fund balance - December 31 <br />5,539 1,439 <br />217,986 - 10,909 <br />- 805,140 3,053 - <br />305,912 1,710 339,636 <br />- - - - 5,836 <br />5,539 219,425 1,111,052 15,672 345,472 <br />14,050 (31,173) (1,086,573) (15,265) 20,881 <br />36,464 <br />402 Capital <br />403 Office <br />405 <br />301 Closed <br />401 Building <br />Equipment <br />Equipment <br />Dedicated <br />311,000 <br />Bond Fund <br />and Facilities <br />Revolving <br />Revolving <br />Parks <br />Revenues: <br />- <br />(281,253) <br />0 <br />414,328 <br />25,000 <br />General property taxes <br />$33 <br />$ <br />$ <br />$ <br />$ <br />Tax increment <br />(31,173) <br />(672,245) <br />9,735 <br />56,624 <br />879,613 <br />Intergovernmental <br />- <br />34,248 <br />252,036 <br />Special assessments <br />14,775 <br />$612,410 <br />$2,507,247 <br />$425,035 <br />Charges for services <br />- <br />186,278 <br />361,788 <br />Investment earnings <br />4,781 <br />1,974 <br />5,244 <br />407 <br />4,227 <br />Miscellaneous <br />- <br />- <br />19,235 <br />- <br />338 <br />Total revenues <br />19,589 <br />188,252 <br />24,479 <br />407 <br />366,353 <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 />Total expenditures <br />Revenues over (under) expenditures <br />Other financing sources (uses): <br />Transfers in <br />Transfers out <br />Issuance of debt <br />Proceeds from sale of capital assets <br />Total other financing sources (uses) <br />Net change in fund balance <br />Fund balance - January 1 <br />Fund balance - December 31 <br />5,539 1,439 <br />217,986 - 10,909 <br />- 805,140 3,053 - <br />305,912 1,710 339,636 <br />- - - - 5,836 <br />5,539 219,425 1,111,052 15,672 345,472 <br />14,050 (31,173) (1,086,573) (15,265) 20,881 <br />36,464 <br />25,000 <br />50,000 <br />(317,717) <br />- <br />- <br />(14,257) <br />311,000 <br />103,328 <br />- <br />- <br />(281,253) <br />0 <br />414,328 <br />25,000 <br />35,743 <br />(267,203) <br />(31,173) <br />(672,245) <br />9,735 <br />56,624 <br />879,613 <br />2,538,420 <br />1,097,280 <br />34,248 <br />252,036 <br />$612,410 <br />$2,507,247 <br />$425,035 <br />$43,983 <br />$308,660 <br />124 <br />