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CITY OF LINO LAKES, MINNESOTA <br />SUBCOMBINING STATEMENT OF REVENUES, <br />EXPENDITURES AND CHANGES IN FUND BALANCE <br />NONMAJOR CAPITAL PROJECT FUNDS <br />For The Year Ended December 31, 2018 <br />402 Capital 403 Office 405 <br />301 Closed 401 Building Equipment Equipment Dedicated <br />Bond Fund and Facilities Revolving Revolving Parks <br />Revenues: <br />General property taxes $92 $ - $ - $ - $ - <br />Tax increment - - - - - <br />Special assessments 21,654 - - - - <br />Charges for services - 190,469 - - 89,275 <br />Investment earnings 9,045 3,026 9,069 845 5,613 <br />Miscellaneous - - 14,214 1,129 1,226 <br />Total revenues 30,791 193,495 23,283 1,974 96,114 <br />Expenditures: <br />Current: <br />General government 3,804 1,050 - 16,677 - <br />Public safety - - - 2,054 - <br />Public services - - - 1,294 - <br />Community development - - - 1,695 - <br />Capital outlay: <br />General government - 181,559 - 8,239 - <br />Public safety - - 63,101 - - <br />Public services - - 232,054 - 224,223 <br />Debt service: <br />Interest and fiscal charges - - - - 3,011 <br />Total expenditures 3,804 182,609 295,155 29,959 227,234 <br />Revenues over (under) expenditures 26,987 10,886 (271,872) (27,985) (131,120) <br />Other financing sources (uses): <br />Transfers in 547,956 - - 25,000 50,000 <br />Transfers out (186,967) - - - - <br />Issuance of debt - - 303,900 - - <br />Proceeds from sale of capital assets - - 45,760 - - <br />Total other financing sources (uses)360,989 0 349,660 25,000 50,000 <br />Net change in fund balance 387,976 10,886 77,788 (2,985) (81,120) <br />Fund balance - January 1 612,410 2,507,247 425,035 43,983 308,660 <br />Fund balance - December 31 $1,000,386 $2,518,133 $502,823 $40,998 $227,540 <br />126