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CITY OF LINO LAKES, MINNESOTA
<br />REQUIRED SUPPLEMENTARY INFORMATION
<br />BUDGETARY COMPARISON SCHEDULE -GENERAL FUND
<br />For The Year Ended December 31, 2019
<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 />Insurance recovery
<br />Transfers in
<br />Transfers out
<br />Total other financing sources (uses)
<br />Net change in fund balance
<br />Fund balance -January I
<br />Fund balance -December 31
<br />Bud~ Amounts
<br />2.!!i!nal Final
<br />107,970 107,970
<br />200 200
<br />16,250 16,250
<br />38,000 13,000
<br />162,420 137,420
<br />495,286 469,499
<br />75,000
<br />10,079,316 10,805,647
<br />300J27 (400,834)
<br />711,854
<br />256,480
<br />(895,000) (943,145)
<br />(895,000) 25,189
<br />($594,773l ($375,645)
<br />See accompanying notes to the required supplementary information.
<br />Variance with
<br />Final Budget -
<br />2019 Actual Positive
<br />Amounts (Negative)
<br />108,059 (89)
<br />186 14
<br />10,551 5,699
<br />5;1.97 7,703
<br />124,093 13,327
<br />453,056 __ 16,443
<br />10,636,712 168,935
<br />(117,728) ~106
<br />711,854
<br />256,480
<br />(943,553) (408)
<br />24,781 (408)
<br />(92,947) ~698
<br />~142
<br />$6,793,195
<br />CITY OF LINO LAKES, MINNESOTA
<br />REQUIRED SUPPLEMENTARY INFORMATION
<br />SCHEDULE OF CHANGES IN THE TOTAL OPEB LIABILl1Y AND RELATED RATIOS
<br />For The Last Ten Years
<br />2019
<br />Total OPEB liability:
<br />Service cost $53,789
<br />Interest 10,893
<br />Changes of benefit terms
<br />Differences between expected and actual experience (245,168)
<br />Changes in assumptions
<br />Benefit payments (15,527)
<br />Net change in total OPEB liability (196,013)
<br />Total OPEB liability -beginning 756,644
<br />Total OPEB liability -ending $560,631
<br />Covered-employee payroll $3,379,110
<br />Total OPEB liability as a percentage of covered-employee payroll 16.6%
<br />2018 2017
<br />$16,547 $16,990
<br />21,355 22,542
<br />(51,083)
<br />(27,798) pt,536)
<br />10,104 (43,087)
<br />746,540 789,627
<br />$756,644 $746,540
<br />$3,240,932 $3,499,836
<br />23.3% 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.
<br />See accompanying notes to the required supplementary information. IV-40
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