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CITY OF LINO LAKES, MINNESOTA <br />DEBT SERVICE FUNDS <br />COMBINING STATEMENT OF REVENUES, EXPENDITURES <br />AND CHANGES IN FUND BALANCE <br />For the Year Ended December 31, 2002 <br />With Comparative Totals For The Year Ended December 31, 2001 <br />Revenue: <br />General property taxes: <br />Current and delinquent <br />Fiscal disparities <br />Intergovernmental: <br />State: <br />Market Value Credit <br />HACA and equalization aid <br />Special assessments: <br />Current and delinquent <br />Prepayments <br />Penalties and interest <br />Investment earnings <br />Lease Revenue <br />Total revenue <br />Expenditures: <br />Debt service: <br />Principal <br />Interest <br />Fiscal charges <br />Total expenditures <br />Revenue over (under) expenditures <br />Other financing sources (uses): <br />Operating transfer from Capital Project Funds <br />Bond proceeds <br />Payment to refunding bond escrow <br />Total other financing sources (uses) <br />Improvement Improvement Improvement Certificates <br />Bonds of Bonds of Bonds of of <br />1996A 1998A 1998B Indebtedness <br />$ $ 118,374 $ 311,843 <br />21,362 56,245 <br />11,195 29,477 <br />8,280 77,755 49,052 <br />47,631 342,697 15,487 <br />13 492 266 393 <br />- 4,231 2,953 <br />55,924 420,944 219,967 400,911 <br />590,000 290,000 110,000 321,980 <br />112,565 178,650 85,053 57,347 <br />2,050 1,616 316 - <br />704,615 470,266 195,369 379,327 <br />(648,691) (49,322) 24,598 21,584 <br />Net increase (decrease) in fund balance (648,691) (49,322) 24,598 21,584 <br />Fund balance - January 1 127,023 (41,953) 296,258 66,278 <br />Fund balance - December 31 $ (521,668) $ (91,275) $ 320,856 $ 87,862 <br />53 <br />