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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, 2023 <br />Total <br />425 487 488 Nonmajor <br />Park and Trail 484 Comp Pheasant Run 2024 Street Capital <br />Improvements Plan Update Reconstruction Reconstruction Project Funds <br />Revenues: <br />General property taxes $90,000 $ - $ - $ - $975,446 <br />Tax increment - - - - 903,027 <br />Special assessments - - - - 208,950 <br />Intergovernmental - - - - 22,620 <br />Charges for services - - - - 427,916 <br />Investment earnings 9,805 284 10,597 - 320,266 <br />Total revenues 99,805 284 10,597 - 2,858,225 <br />Expenditures: <br />Current: <br />General government - 5,545 - - 63,933 <br />Public safety - - - - 810 <br />Public works - - - - 1,275,375 <br />Culture and recreation 7,400 - - - 38,601 <br />Community development - - - - 214,163 <br />Conservation of natural resources - - - - 1,843 <br />Capital outlay: <br />General government - - - - 10,918 <br />Public works - - 1,092,944 43,667 1,260,648 <br />Culture and recreation 37,482 - - - 825,055 <br />Total expenditures 44,882 5,545 1,092,944 43,667 3,691,346 <br />Revenues over (under) expenditures 54,923 (5,261) (1,082,347) (43,667) (833,121) <br />Other financing sources (uses): <br />Transfers in - 25,000 655,474 - 899,877 <br />Transfers out - - - - (759,371) <br />Total other financing sources (uses) - 25,000 655,474 - 140,506 <br />Net change in fund balance 54,923 19,739 (426,873) (43,667) (692,615) <br />Fund balance - January 1 180,990 (1,729) 451,122 - 8,599,466 <br />Fund balance - December 31 $235,913 $18,010 $24,249 ($43,667) $7,906,851 <br />126 <br />133