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CITY OF LINO LAKES, MINNESOTA <br />STATEMENT OF REVENUES, EXPENDITURES AND <br />CHANGES IN FUND BALANCE <br />GOVERNMENTAL FUNDS <br />For The Year Ended December 31, 2017 <br />Revenues: <br />General property taxes <br />Tax increment <br />Licenses and permits <br />Intergovernmental <br />Special assessments <br />Charges for services <br />Fines and forfeits <br />Investment earnings <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 />General government <br />Public safety <br />Public services <br />Conservation of natural resources <br />Debt service: <br />Principal <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 />General Fund <br />$7,338,876 <br />1,447,571 <br />667,520 <br />4,293 <br />302,038 <br />147,977 <br />40,913 <br />295,439 <br />10,244,627 <br />1,945,691 <br />4,347,108 <br />2,178,725 <br />183,392 <br />426,653 <br />87,104 <br />66,587 <br />8,247 <br />9,243,507 <br />1,001,120 <br />439,373 <br />(879,759) <br />(440,386) <br />560,734 <br />6,256,191 <br />$6,816,925 <br />The accompanying notes are an integral part of these financial statements. <br />38 <br />327 G.O. <br />Improvement <br />Bonds of 2005A <br />6,486 <br />6,486 <br />2,360,000 <br />60,117 <br />2,420,117 <br />(2,413,631) <br />2,187,503 <br />(7) <br />2,187,496 <br />(226,135) <br />226,135 <br />$0 <br />