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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 />Capital Projects (Continued) <br />Tax Increment Tax Increment Tax Increment Tax Increment <br />Financing Financing Financing Financing Dedicated Municipal <br />1 -5 1 -9 1 -10 1 -11 Parks State Aid <br />Revenue: <br />General property taxes $ - $ $ - $ - $ $ - <br />Tax increments 40,970 137,975 65,000 <br />Intergovernmental - - 567,082 <br />Special assessments - <br />Charges for services - - <br />Investment earnings 619 1,117 1,243 15,810 <br />Miscellaneous - - 2,436 - <br />Total revenue 41,589 - 139,092 65,000 3,679 582,892 <br />1 <br />1 <br />1 <br />Expenditures: <br />Current: <br />General government: - <br />Public works <br />Parks, recreation and forestry _ <br />C <br />II <br />onservation of natural resources <br />Community development 36,905 351,910 99,143 7,833 <br />Capital outlay: <br />General government <br />Public safety <br />Public works _ <br />Debt service: <br />Principal - <br />Interest and fiscal charges 22,103 <br />Total expenditures 36,905 351,910 99,143 7,833 22,103 <br />Revenue over (under) expenditures 4,684 (351,910) 39,949 57,167 (18,424) 582,892 <br />Other financing sources (uses): <br />Transfer in 55,000 <br />Transfer out 38,178 <br />Sale of property out ( 38,178) (55,167) (242,000) <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) (38,178) (55,167) 55,000 (242,000) <br />Net increase (decrease) in fund balance 4,684 (351,910) 1,771 2,000 36,576 340,892 <br />Fund balance (deficit) <br />Beginning of year 50,984 351,910 84,667 (766,646) (628,488) 910,592 <br />Fund balance (deficit) - December 31 $ 55,668 $ - $ 86,438 $ (764,646) $ (591,912) $ 1,251,484 <br />76 <br />1 <br />1 <br />1 <br />1 <br />