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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, 2018 <br />333 G.O.342 G.O. <br />Improvement Improvement <br />General Fund Note of 2009A Bonds of 2016B <br />Revenues: <br />General property taxes $8,146,307 $ - $ - <br />Tax increment - - - <br />Licenses and permits 1,260,046 - - <br />Intergovernmental 651,993 - - <br />Special assessments 1,777 644,846 - <br />Charges for services 317,122 - - <br />Fines and forfeits 114,991 - - <br />Investment earnings 75,880 2,525 6,445 <br />Miscellaneous 201,956 - - <br />Total revenues 10,770,072 647,371 6,445 <br />Expenditures: <br />Current: <br />General government 1,927,378 - - <br />Public safety 4,536,585 - - <br />Public services 2,176,523 - - <br />Conservation of natural resources 199,026 - - <br />Community development 451,919 - - <br />Capital outlay: <br />General government 54,010 - - <br />Public safety 45,049 - - <br />Public services 16,853 - - <br />Debt service: <br />Principal - - 480,000 <br />Interest and fiscal charges - - 22,225 <br />Total expenditures 9,407,343 0 502,225 <br />Revenues over (under) expenditures 1,362,729 647,371 (495,780) <br />Other financing sources (uses): <br />Transfers in - - 278,137 <br />Transfers out (1,293,512)(647,371) - <br />Issuance of debt - - - <br />Bond premium - - - <br />Proceeds from sale of capital assets - - - <br />Total other financing sources (uses)(1,293,512)(647,371)278,137 <br />Net change in fund balance 69,217 0 (217,643) <br />Fund balance - January 1 6,816,925 - (1,932,462) <br />Fund balance - December 31 $6,886,142 $0 ($2,150,105) <br />The accompanying notes are an integral part of these financial statements. <br />40