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CITY OF LINO LAKES, MINNESOTA <br />STATEMENT OF REVENUES, EXPENDITURES, AND <br />CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS <br />Year Ended December 31, 2011 <br />Revenue: <br />General property taxes <br />Tax increments <br />Licenses and permits <br />Intergovernmental <br />Special assessments <br />Charges for services <br />Fines and forfeits <br />Investment earnings <br />Refunds <br />Miscellaneous <br />Total revenue <br />Expenditures: <br />Current: <br />General government <br />Public safety <br />Public works <br />Parks, recreation and forestry <br />Conservation of natural resources <br />Community development <br />Capital outlay: <br />General government <br />Public safety <br />Public works <br />Parks, recreation and forestry <br />Conservation of natural resources <br />Community development <br />Debt service: <br />Principal <br />Interest and fiscal charges <br />Total expenditures <br />Revenue over (under) expenditures <br />Other financing sources (uses): <br />Transfer in <br />Transfer out <br />Sale of property <br />Issuance of debt <br />Loan payable reapportionment <br />Total other financing sources (uses) <br />Net increase (decrease) in fund balance <br />Fund balance - beginning of year <br />Fund balance - December 31 <br />General <br />$ 7,499,109 <br />322,030 <br />590,392 <br />21,813 <br />367,037 <br />154,020 <br />54,390 <br />27,641 <br />149,978 <br />9,186,410 <br />1,761,776 <br />3,791,329 <br />1,324,246 <br />852,717 <br />134,122 <br />572,284 <br />500 <br />6,479 <br />22,250 <br />368 <br />8,466,071 <br />720,339 <br />(741,964) <br />(741,964) <br />(21,625) <br />5,626,805 <br />$ 5,605,180 <br />G.O. Improvement <br />Improvement Note <br />Bonds 2005A 2009A <br />$ - $ <br />315,000 <br />219,848 <br />534,848 <br />(534,848) <br />The accompanying notes are an integral part of these basic financial statements. <br />27 <br />(534,848) <br />(1,093,765) <br />$ (1,628,613) <br />47,476 <br />47,476 <br />153,410 <br />153,410 <br />(105,934) <br />106,000 <br />106,000 <br />66 <br />425 <br />$ 491 <br />135E <br />Interchange <br />13,792 <br />3,706,142 <br />3,719,934 <br />(3,719,934) <br />83,333 <br />(565,000) <br />(481,667) <br />(4,201,601) <br />4,194,759 <br />$ (6,842) <br />