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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, 2023 <br />403 Office 405 417 Tax <br />301 Closed 401 Building Equipment Dedicated Increment <br />Bond and Facilities Replacement Parks Financing 1-10 <br />Revenues: <br />General property taxes $ - $ - $25,000 $ - $ - <br />Tax increment - - - - 245,294 <br />Special assessments - - - - - <br />Intergovernmental - - - - - <br />Charges for services - 208,896 - 125,736 - <br />Investment earnings 21,166 54,111 2,326 83,029 1,760 <br />Total revenues 21,166 263,007 27,326 208,765 247,054 <br />Expenditures: <br />Current: <br />General government 26,539 21,401 10,448 - - <br />Public safety - - 810 - - <br />Public works - - 1,473 - - <br />Culture and recreation - - - 31,201 - <br />Community development - - 1,189 - 1,260 <br />Conservation of natural resources - - 1,843 - - <br />Capital outlay: <br />General government - 10,918 - - - <br />Public works - - - - <br />Culture and recreation - - - 787,573 - <br />Total expenditures 26,539 32,319 15,763 818,774 1,260 <br />Revenues over (under) expenditures (5,373) 230,688 11,563 (610,009)245,794 <br />Other financing sources (uses): <br />Transfers in - - - - - <br />Transfers out - - - - (247,277) <br />Total other financing sources (uses) - - - - (247,277) <br />Net change in fund balance (5,373) 230,688 11,563 (610,009)(1,483) <br />Fund balance - January 1 468,412 2,717,074 46,626 1,948,963 3,003 <br />Fund balance - December 31 $463,039 $2,947,762 $58,189 $1,338,954 $1,520 <br />124 <br />131