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Honorable Mayor and Members of the City Council <br />City of Link Lakes <br />Page 18 <br />Iliiwr <br />CAPITAL PROJECT FUNDS <br />The financial statements for the capital project funds are presented in Statements 13 and 14 of the <br />1998 Annual Financial Report. The fund balances (deficits) of the Capital Project Funds at <br />December 31, 1997 and 1998 are as follows. <br />Fund <br />INIM <br />Capital Improvement Projects <br />Closed Bond Fund <br />- Dedicated Parks <br />Area and Unit Charge <br />MSA Construction <br />- Street Reconstruction <br />Sealcoating <br />Surface Water Management <br />- SAC Revolving <br />Interim Construction <br />1994 Construction <br />- 1995 Construction <br />1996 Construction <br />1997 Construction <br />1998 Construction <br />Apollo Business Park <br />Apollo Drive Construction <br />Town Center Project <br />- <br />Civic Center Project <br />Town Center Infrastructure <br />Tax Increment # 1 -4 <br />Tax Increment # 1 -5 <br />Tax Increment # 1 -6 <br />Tax Increment # 1 -7 <br />Tax Increment # 1 -8 <br />Tax Increment # 1 -9 <br />Tax Increment # 3 -1 <br />Nome <br />Fund Balance (Deficit) <br />December 31, <br />1997 1998 <br />$ (22,358) <br />1,098,099 <br />309,982 <br />6,515,713 <br />(24,618) <br />68,643 <br />277,203 <br />1,076,237 <br />551,956 <br />17,370 <br />* (66,298) <br />8,738 <br />638,519 <br />* (321,817) <br />(103,010) <br />480,258 <br />337,336 <br />394,793 <br />(143,878) <br />630,330 <br />40,992 <br />850 <br />(34,203) <br />(436,760) <br />(3,799) <br />(357,006) <br />$ 61,528 <br />458,947 <br />293,383 <br />6,923,446 <br />(326,767) <br />125,710 <br />130,247 <br />1,087,025 <br />347,400 <br />18,350 <br />(134,959) <br />8,930 <br />654,362 <br />(388,427) <br />1,205,542 <br />27,159 <br />2,975,730 <br />393,580 <br />93,397 <br />8,825 <br />(34,053) <br />(470,592) <br />(4,951) <br />(6,630) <br />(357,679) <br />$ 10,933,272 $ 13,089,503 <br />Increase <br />(Decrease) <br />$ 83,886 <br />(639,152) <br />(16,599) <br />407,733 <br />(302,149) <br />57,067 <br />(146,956) <br />10,788 <br />(204,556) <br />980 <br />(68,661) <br />192 <br />15,843 <br />(66,610) <br />1,308,552 <br />(480,258) <br />(337,336) <br />(367,634) <br />3,119,608 <br />(236,750) <br />52,405 <br />7,975 <br />150 <br />(33,832) <br />(1,152) <br />(6,630) <br />(673) <br />$ 2,156,231 <br />- * The funds noted with deficit fund balances will require future funding sources to be identified and <br />transferred into these funds. <br />- We recommend that the City close funds once the projects are complete. <br />