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CITY OF LINO LAKES, MINNESOTA <br />STATEMENT OF REVENUES, EXPENDITURES AND <br />CHANGES IN FUND BALANCE <br />GOVERNMENTALFUNDS <br />For The Year Ended December 31, 2024 <br />202 <br />342 G.O. <br />The Rookery <br />Improvement <br />General Fund <br />Activity Center <br />Bonds of 2016B <br />Revenues: <br />General property taxes <br />$10,399,167 <br />$500,000 <br />$ - <br />Other taxes <br />133,969 <br />- <br />- <br />Tax increment <br />- <br />- <br />- <br />Licenses and permits <br />1,143,987 <br />- <br />- <br />Special assessments <br />382 <br />- <br />- <br />Intergovernmental <br />1,057,662 <br />8,825 <br />- <br />Charges for services <br />557,880 <br />1,277,687 <br />- <br />Fines and forfeits <br />96,282 <br />- <br />- <br />Investment earnings <br />301,634 <br />4,581 <br />- <br />Miscellaneous <br />35,218 <br />77,939 <br />- <br />Total revenues <br />13,726,181 <br />1,869,032 <br />- <br />Expenditures: <br />Current: <br />General government <br />2,718,462 <br />- <br />- <br />Public safety <br />6,435,117 <br />- <br />- <br />Public works <br />1,787,741 <br />- <br />- <br />Culture and recreation <br />997,320 <br />1,786,609 <br />- <br />Conservation of natural resources <br />247,911 <br />- <br />- <br />Community development <br />302,543 <br />- <br />- <br />Capital outlay: <br />Public safety <br />- <br />- <br />- <br />Public works <br />- <br />- <br />- <br />Culture and recreation <br />- <br />- <br />- <br />Debt service: <br />Principal <br />- <br />- <br />- <br />Interest and fiscal charges <br />- <br />- <br />- <br />Total expenditures <br />12,489,094 <br />1,786,609 <br />- <br />Revenues over (under) expenditures <br />1,237,087 <br />82,423 <br />- <br />Other financing sources (uses): <br />Transfers in <br />20,000 <br />- <br />1,728,204 <br />Transfers out <br />(286,590) <br />- <br />- <br />Proceeds from sale of capital assets <br />2,040 <br />- <br />- <br />Total other financing sources (uses) <br />(264,550) <br />- <br />1,728,204 <br />Net change in fund balance <br />972,537 <br />82,423 <br />1,728,204 <br />Fund balance - January 1 <br />8,583,880 <br />(5,067) <br />(1,728,204) <br />Fund balance - December 31 <br />$9,556,417 <br />$77,356 <br />$ - <br />The accompanying notes are an integral part of these financial statements. <br />40 <br />