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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, 2010 <br />1 <br />Special Revenue Debt Service 1 <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 $ $ $ - $ 255,805 $ 2,393 $ 1,607 <br />Tax increments - - <br />Intergovernmental - _ - - - <br />Special assessments - 259 134 88 <br />Charges for services - 175,485 175,485 - - <br />Investment earnings - 1,555 1,555 1,948 4,293 3,281 <br />Miscellaneous - - - 120,000 - <br />Total revenue - 177,040 177,040 258,012 126,820 4,976 <br />Expenditures: , <br />Current: <br />General government 198 198 - - <br />Public works - - <br />Parks, recreation and forestry 160,359 160,359 _ <br />Conservation of natural resources <br />Community development - - - <br />Capital outlay: <br />General government <br />Public safety _ <br />Public works <br />Debt service: <br />Principal 231,000 115,000 90,000 <br />Interest and fiscal charges 25,117 4,600 2,733 <br />Total expenditures 198 160,359 160,557 256,117 119,600 92,733 <br />Revenue over (under) expenditures (198) 16,681 16,483 1,895 7,220 (87,757) <br />Other financing sources (uses): <br />Transfer in 198 198 <br />Transfer out _ <br />Sale of property <br />Issuance of debt <br />Premium on bonds issued _ <br />Payment made to refunding <br />bond escrow agent <br />Total other financing <br />sources(uses) 198 198 <br />Net increase (decrease) in fund balance 16,681 16,681 1,895 7,220 (87,757) I <br />Fund balance (deficit) <br />Beginning of year 225,000 96,132 321,132 123,353 480,304 358,929 <br />Fund balance (deficit) - December 31 $ 225,000 $ 112,813 $ 337,813 $ 125,248 $ 487,524 $ 271,172 <br />72 <br />1 <br />1 <br />1 <br />1 <br />