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1 <br />CITY OF LINO LAKES, MINNESOTA <br />COMBINING STATEMENT OF REVENUES, EXPENDITURES AND <br />CHANGES IN FUND BALANCE - NONMAJOR GOVERNMENTAL FUNDS <br />Year Ended December 31, 2011 <br />Special Revenue Debt Service <br />I <br />Lease Public Project <br />Economic Special Certificates Revenue Refunding <br />Development Program Revenue of Bonds Bonds <br />Authority Recreation Subtotal Indebtedness of 1998A of 1999C <br />Revenue: <br />General property taxes $ - $ $ $ 264,457 $ 1,881 $ 1,270 <br />Tax increments - - - <br />Intergovernmental - - <br />Special assessments - - 334 199 134 <br />Charges for services - 204,751 204,751 - - <br />Investment earnings 1,847 1,847 2,760 6,910 3,545 <br />Miscellaneous - - - 120,000 <br />Total revenue - 206,598 206,598 267,551 128,990 4,949 <br />Expenditures: I <br />Current: <br />General government 395 395 <br />Public works - <br />Parks, recreation and forestry 206,474 206,474 <br />Conservation of natural resources - _ <br />Community development - <br />Capital outlay: <br />General government <br />Public safety _ I <br />Public works - _ <br />Debt service: <br />Principal - 240,000 <br />Interest and fiscal charges - 19,695 - <br />Total expenditures 395 206,474 206,869 259,695 - - <br />Revenue over (under) expenditures (395) 124 (271) 7,856 128,990 4,949 <br />Other financing sources (uses): <br />Transfer in 395 395 - - <br />Transfer out - (616,514) (276,121) <br />Sale of property - <br />Issuance of debt - - <br />Premium on bonds issued I <br />- - <br />Payment made to refunding <br />bond escrow agent <br />Total other financing <br />sources (uses) 395 - 395 (616,514) (276,121) <br />Net increase (decrease) in fund balance 124 124 7,856 (487,524) (271,172) <br />Fund balance (deficit) - <br />Beginningofyear 225,000 112,813 337,813 125,248 487,524 271,172 <br />Fund balance (deficit) - December 31 $ 225,000 $ 112,937 $ 337,937 $ 133,104 S $ <br />1 <br />1 <br />1 <br />1 <br />73 <br />