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<br />96 <br />CITY OF LINO LAKES, MINNESOTA Table 4 <br />CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS, <br />LAST TEN FISCAL YEARS <br />(modified accrual basis of accounting) <br />20032004200520062007 <br />Revenues <br />Property Taxes6,687,516 $ 6,523,938 $ 7,230,287 $ 8,103,263 $ 8,529,846 $ <br />Licenses and Permits766,524 867,909 812,172 581,582 694,435 <br />Intergovernmental2,011,285 2,419,531 1,808,111 1,818,519 6,143,689 <br />Special Assessments2,812,386 1,587,510 1,769,821 2,901,100 1,961,253 <br />Charges for Services658,370 639,565 601,548 687,551 753,698 <br />Fines and Forfeits97,223 106,053 100,980 101,518 139,932 <br />Investment Earnings194,049 221,303 433,385 713,795 864,578 <br />Miscellaneous677,823 782,179 948,009 716,692 889,901 <br />Total revenues13,905,176 13,147,988 13,704,313 15,624,020 19,977,332 <br />Expenditures <br />Current: <br />General Government5,808,015 2,261,908 2,701,731 2,614,303 1,953,960 <br />Public Safety2,609,171 2,798,013 3,099,032 3,314,159 3,513,460 <br />Public Works1,770,649 5,126,578 7,071,322 7,755,727 8,446,911 <br />Parks, Recreation and Forestry969,597 954,945 1,111,301 1,076,727 1,103,021 <br />Conservation of Natural Resources114,580 115,631 140,334 143,653 183,346 <br />Community Development- - - 683,036 1,107,328 <br />Capital outlay622,218 515,287 464,553 835,770 2,008,073 <br />Debt Service <br />Principal1,684,450 1,960,000 2,016,000 2,155,000 1,973,000 <br />Interest and fiscal charges865,638 798,405 838,950 1,011,157 937,895 <br />Bond issuance costs- - - - - <br />Construction/Acquisition229,321 - - - - <br />Total expenditures14,673,639 14,530,767 17,443,223 19,589,532 21,226,994 <br />Excess (deficiency) of revenues <br /> over expenditures(768,463) (1,382,779) (3,738,910) (3,965,512) (1,249,662) <br />Other Financing Sources (Uses) <br />Sale of Property- 1,280,957 280,269 28,818 54,037 <br />Proceeds from Issuance of Debt2,673,565 1,604,000 9,412,000 6,327,000 4,375,000 <br />Premium on Bonds Issued- - 176,231 450 - <br />Discount on Bonds Issued- (6,057) - (13,635) (25,798) <br />Payment to Refunded Bond Escrow Agent- (1,170,000) - (7,225,000) - <br />Loan Payable Reapportionment- - - - - <br />Transfer In1,120,223 5,283,306 2,651,469 5,811,452 2,900,249 <br />Transfer Out(1,421,578) (5,586,414) (2,955,664) (6,111,177) (3,019,224) <br />Total other financing sources (uses)2,372,210 1,405,792 9,564,305 (1,182,092) 4,284,264 <br />Net change in fund balances1,603,747 $ 23,013 $ 5,825,395 $ (5,147,604)$ 3,034,602 $ <br />Debt service as a percentage of <br />Fiscal Year <br />