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CITY OF LINO LAKES, MINNESOTA
<br />REQUIRED SUPPLEMENT ARY INFORMATION
<br />BUDGETARY COMPARISON SCHEDULE-GENERAL FUND
<br />For The Year Ended December 31, 2017
<br />Expenditures: ( continued)
<br />Planning and zoning commission:
<br />Current:
<br />Personal services
<br />Supplies
<br />Other services and charges
<br />Contractual services
<br />Total planning and zoning commission
<br />Total community development
<br />Other:
<br />Contingency
<br />Total expenditures
<br />Revenues over (under) expenditures
<br />Other financing sources (uses):
<br />Transfers in
<br />Transfers out
<br />Total other financing sources (uses)
<br />Net change in fund balance
<br />Fund balance -January 1
<br />Fund balance -December 31
<br />Bud11eted Amounts
<br />2!:!s!_nal Final
<br />101,684 101,684
<br />200 200
<br />16,250 16,250
<br />40,250 15J50
<br />158,384 133,384
<br />489,920 438,620
<br />50,000
<br />9,705,758 9,554,999
<br />(269,917) 683,694
<br />317,717 439,373
<br />(565,800) (879,152)
<br />(248,083) (439,779)
<br />($518,000) $243,915
<br />Variance
<br />with Final
<br />Budget-
<br />2017 Actual Positive
<br />Amounts (Ne&!!tive)
<br />101,579 105
<br />34 166
<br />10,792 5,458
<br />15,265 (15)
<br />127,670 __ 5_,714
<br />426,653 __ 1_1,967
<br />9,243,507 ----1.!!.,_492
<br />1,001,120 -----111,_426
<br />439,373
<br />(879,759) (607)
<br />(440,386) (607)
<br />560,734 ~819
<br />6,256,191
<br />$6,816,925
<br />CITY OF LINO LAKES, MINNESOTA
<br />REQUIRED SUPPLEMENTARY INFORMATION
<br />SCHEDULE OF CHANGES IN THE TOTAL OPEB LIABILITY AND RELATED RATIOS
<br />For The Year Ended December 31, 2017
<br />Total OPEB liability:
<br />Service cost
<br />Interest
<br />Changes of benefit terms
<br />Differences between expected and actual experience
<br />Changes in assumptions
<br />Benefit payments
<br />Net change in total OPEB liability
<br />Total OPEB liability -beginning
<br />Total OPEB liability -ending
<br />Covered-employee payroll
<br />Total OPEB liability as a percentage of covered-employee payroll
<br />2017
<br />$16,990
<br />22,542
<br />(51,083)
<br />(31,536)
<br />(43,087)
<br />789,627
<br />$746,540
<br />$3,499,836
<br />21.3%
<br />The schedule is provided prospectively beginning with the City's fiscal year ended December 31, 2017 and is intended to
<br />show a ten year trend. Additional years will be added as they become available. IV-41
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