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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 />Capital Projects (Continued) <br />Office <br />Tax Increment Tax Increment Equipment Legacy Woods <br />Financing Financing Dedicated Municipal Revolving Edge <br />1 -10 1 -11 Parks State Aid Fund Improvement <br />Revenue: <br />General property taxes $ - $ - $ - $ - $ - $ - <br />Tax increments 146,442 57,608 - - - <br />Intergovernmental - 631,585 20,000 <br />Special assessments - - - <br />Charges for services - - - - <br />Investment earnings 1,740 724 23,854 3,493 6,875 <br />Miscellaneous - 8,299 - - - <br />Total revenue 148,182 57,608 9,023 655,439 3,493 26,875 <br />Expenditures: <br />Current: <br />General government: - - <br />Public works - - - <br />Parks, recreation and forestry - - - - <br />Conservation of natural resources - - - <br />Community development 7,814 7,107 - <br />Capital outlay: <br />General government - 11,543 - <br />Public safety - - - - <br />Public works - - - - <br />Parks, recreation and forestry - 30,582 - <br />Debt service: <br />Principal - - - - <br />Interest and fiscal charges - 19,766 - <br />Total expenditures 7,814 7,107 50,348 11,543 - <br />Revenue over (under) expenditures 140,368 50,501 (41,325) 655,439 (8,050) 26,875 <br />Other financing sources (uses): <br />Transfer in 55,000 - 25,000 <br />Transfer out (38,179) (50,000) - (467,780) - - <br />Sale of property - - - - <br />Issuance of debt - - - - <br />Premium on bonds issued - - - - <br />Payment made to refunding <br />I <br />bond escrow agent - - - <br />Total other financing <br />sources (uses) (38,179) (50,000) 55,000 (467,780) 25,000 <br />Net increase (decrease) in fund balance 102,189 501 13,675 187,659 16,950 26,875 <br />Fund balance (deficit) - <br />Beginning ofyear 86,438 (764,646) (591,912) 1,251,484 250,142 522,104 <br />Fund balance (deficit) - December 31 $ 188,627 8 (764,145) $ (578,237) $ 1,439,143 $ 267,092 $ 548,979 <br />1 <br />1 <br />1 <br />77 <br />