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Financial Analysis & Management Considerations Report 12/31/1997
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Financial Analysis & Management Considerations Report 12/31/1997
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Finance Dept
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Audit
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Financial Analysis & Management
Date
12/31/1997
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City of Lino Lakes, Minnesota <br />Management Report <br />General Fund <br />The following graph of monthly General Fund cash balances illustrates the impact of <br />receiving property taxes and State aids in the second half of the year. <br />$3,000,000 <br />$2,500,000 <br />$2,000,000 <br />$1,500,000 <br />$1,000,000 <br />$500,000 <br />Monthly General Fund Cash Balances <br />$0 I I I I I I I I I I I 1 <br />o� o' o' o' a' ON ON ON a\ 9' o' a' <br />A ti w Q ti ¢ Cn z <br />As indicated above the General Fund's cash balance decreased approximately $1,300,000 <br />between January and July. This graphic illustration emphasizes the importance of the City's cash <br />flow reserve. <br />General Contingency Reserve. The general contingency reserve is equal to 15% of the <br />City's general fund expenditure budget for the ensuing year as follows: <br />1998 budgeted expenditures $4,866,100 <br />Applicable percentage 15% <br />General contingency reserve $729,915 <br />Page 23 <br />
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