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<br />78 <br />CITY OF LINO LAKES, MINNESOTA <br />COMBINING STATEMENT OF REVENUES, EXPENDITURES AND <br />CHANGES IN FUND BALANCE - NONMAJOR GOVERNMENTAL FUNDS <br />Year Ended December 31, 2012 <br />Office <br />Tax IncrementTax IncrementEquipment <br />FinancingFinancingDedicatedI35ERevolving <br />1-101-11ParksInterchangeFund <br />Revenue: <br /> General property taxes-$ -$ -$ -$ -$ <br /> Tax increments158,448 88,880 - - - <br /> Intergovernmental- - - 300,000 - <br /> Special assessments- - - - - <br /> Charges for services- - - - - <br /> Investment earnings2,293 - 4 2,648 2,712 <br /> Refunds - - - - - <br /> Miscellaneous- - - - - <br /> Total revenue160,741 88,880 4 302,648 2,712 <br />Expenditures: <br /> Current: <br /> General government:- - - - - <br /> Public works- - - 21,281 - <br /> Parks, recreation and forestry- - - - - <br /> Conservation of natural resources- - - - - <br /> Community development1,094 3,328 - - - <br /> Capital outlay: <br /> General government- - - - 43,115 <br /> Public safety- - - - - <br /> Public works- - - - - <br /> Debt service: <br /> Principal- - - - - <br /> Interest and fiscal charges- - 17,359 - - <br /> Bond Issuance Costs- - - - - <br /> Total expenditures1,094 3,328 17,359 21,281 43,115 <br />Revenue over (under) expenditures159,647 85,552 (17,355) 281,367 (40,403) <br />Other financing sources (uses): <br /> Transfer in- - 100,000 - 25,000 <br /> Transfer out(159,000) (85,000) - - - <br /> Sale of property- - - - - <br /> Issuance of debt- - - - - <br /> Total other financing <br /> sources (uses)(159,000) (85,000) 100,000 - 25,000 <br />Net increase (decrease) in fund balance647 552 82,645 281,367 (15,403) <br />Fund balance (deficit) - <br /> Beginning of year188,627 (764,145) (578,237) (6,842) 267,092 <br />Fund balance (deficit) - December 31189,274 $ (763,593)$ (495,592)$ 274,525 $ 251,689 $ <br />Capital Projects (Continued) <br />