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CITY OF LINO LAKES, MINNESOTA <br />SUBCOMBINING STATEMENT OF REVENUES,Statement 26 <br />EXPENDITURES AND CHANGES IN FUND BALANCE Page 2 of 2 <br />NONMAJOR CAPITAL PROJECT FUNDS <br />For The Year Ended December 31, 2022 <br />Total <br />424 Surface 425 487 Nonmajor <br />Water Park and Trail 484 Comp Pheasant Run Capital <br />Maintenance Improvements Plan Update Reconstruction Project Funds <br />Revenues: <br />General property taxes $75,000 $ - $ - $1,032,224 <br />Tax increment - - - - 793,264 <br />Special assessments - - - - 235,863 <br />Charges for services - - - - 1,045,728 <br />Investment earnings (6,390) (7,266) (253) - (267,852) <br />Miscellaneous - - - - 190,357 <br />Total revenues (6,390) 67,734 (253) 0 3,029,584 <br />Expenditures: <br />Current: <br />General government - - 54,665 - 83,326 <br />Public safety - - - - 35,446 <br />Public works 150,296 16,740 - - 1,582,119 <br />Culture and recreation - - - - 38,370 <br />Community development - - - - 635,671 <br />Capital outlay: <br />Public safety - - - - 327,870 <br />Public works - 79,790 - 9,774 773,398 <br />Culture and recreation - - - - 338,536 <br />Total expenditures 150,296 96,530 54,665 9,774 3,814,736 <br />Revenues over (under) expenditures (156,686) (28,796) (54,918) (9,774) (785,152) <br />Other financing sources (uses): <br />Transfers in - 15,000 35,000 460,896 1,233,299 <br />Transfers out (76,620) - - - (668,294) <br />Proceeds from sale of capital assets - - - - 48,952 <br />Total other financing sources (uses) (76,620) 15,000 35,000 460,896 613,957 <br />Net change in fund balance (233,306) (13,796) (19,918) 451,122 (171,195) <br />Fund balance - January 1 233,306 194,786 18,189 - 6,672,355 <br />Fund balance - December 31 $0 $180,990 ($1,729) $451,122 $6,501,160 <br />130