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CITY OF LINO LAKES, MINNESOTA <br />Page 19 of 19 <br />NOTES TO FINANCIAL STATEMENTS <br />December 31, 1987 <br />NOTE 12 - CHANGE IN ACCOUNTING PRINCIPLE (CONTINUED) <br />The effect of the change on net increase (decrease) in fund balance for the year ended December 31, 1987 is as follows: <br />Before After <br />Change in Change in <br />Accounting Accounting Increase <br />Principle Principle (Decrease) <br />Debt Service Fund: <br />Revenue $43,599 $717,244 $673,645 <br />Expenditures 39.804 731.181 691.377 <br />Revenue over (under) <br />expenditures 3,795 (13,937) (17,732) <br />Other increases (decreases) 12.100 12.100 <br />Net increase (decrease) in <br />fund balance $3,795 ($1,837 $5,632 <br />Capital Project Fund: <br />Revenue $52,230 $755,205 $702,975 <br />Expenditures 62.824 2.020.893 1.958.069 <br />Revenue over (under) <br />expenditures (10,594) (1,265,688) (1,255,094) <br />Other increases (decreases) 92.373 1.725.568 1.633.195 <br />Net increase (decrease) <br />in fund balance $81,779 $459,880 <br />$378,101 <br />Special Assessment Fund: <br />Revenue $1,125,224 $0 ($1,125,224) <br />Expenditures 2.139.626 0 (2.139.626) <br />Revenue over (under) <br />expenditures (1,014,402) 0 1,014,402 <br />Other increases (decreases) (21.054) 0 21.054 <br />Net increase (decrease) in <br />fund balance ($1,035,456) $0 ($1,035,456) <br />