|
CITY OF LINO LAKES, MINNESOTA
<br />COMBINED STATEMENT OF REVENUES, EXPENDITURES AND
<br />CHANGES IN FUND BALANCE - ALL GOVERNMENTAL FUND TYPES
<br />For the Year Ended December 31, 2001
<br />Statement 2
<br />Special Capital
<br />Revenue: General Revenue Project
<br />General property taxes $ 4,125,264 $ - $ -
<br />Tax increments 1,069,542
<br />Licenses and permits 1,016,456 -
<br />Intergovernmental 409,607 25 332,369 1,359,952
<br />Special assessments 4,835 - 547,046 1,231,356
<br />Charges for services 278,863 238,983 166,418
<br />Fines and forfeits 101,559 -
<br />Investment earnings 95,004 2,499 56,694 417,051
<br />Refunds and reimbursements 46,677 - 77,929
<br />Miscellaneous 115,569 112,500 346,345
<br />Total revenue 6,193,834 241,507 1,710,152 4,668,593
<br />Expenditures:
<br />Current:
<br />General government 1,854,919 434 797,409
<br />Public safety 2,212,932 - -
<br />Public works 868,289 - 266,585
<br />Parks and recreation 663,360 251,072
<br />Conservation of natural resources 139,599
<br />Capital outlay:
<br />General government 16,696 680
<br />Public safety 33,214 - 176,741
<br />Public works - 540,762
<br />Parks and recreation - 204,990
<br />Conservation of natural resources 19,256 -
<br />Debt service:
<br />Principal 1,847,050 250,000
<br />Interest and fiscal charges 939,281 21,000
<br />Construction/acquisition - 501,810
<br />Total expenditures 5,808,265 251,506 2,786,331 2,759,977
<br />Revenue over (under) expenditures
<br />Other financing sources (uses):
<br />Operating transfer in
<br />Operating transfer out
<br />Bond proceeds
<br />Payment to refunding bond escrow
<br />Total other financing sources (uses)
<br />Net increase (decrease) in fund balance
<br />385,569 (9,999)
<br />(2,496)
<br />(2,496)
<br />Debt
<br />Service
<br />$ 661,543
<br />(1,076,179)
<br />Totals
<br />(Memorandum Only)
<br />2000
<br />$ 4,181,304
<br />1,032,592
<br />884,746
<br />802,456
<br />3,106,359
<br />618,295
<br />124,458
<br />930,177
<br />119,976
<br />565,645
<br />12,366,008
<br />2001
<br />$ 4,786,807
<br />1,069,542
<br />1,016,456
<br />2,101,953
<br />1,783,237
<br />684,264
<br />101,559
<br />571,248
<br />124,606
<br />574,414
<br />12,814,086
<br />2,652,762
<br />2,212,932
<br />1,134,874
<br />914,432
<br />139,599
<br />17,376
<br />209,955
<br />540,762
<br />204,990
<br />19,256
<br />2,097,050
<br />960,281
<br />501,810
<br />11,606,079
<br />1,908,616 1,208,007
<br />3,145,791
<br />2,126,696
<br />838,789
<br />828,852
<br />106,543
<br />96,317
<br />186,786
<br />155,651
<br />143,143
<br />35,448
<br />1,448,570
<br />1,041,882
<br />725,663
<br />10,880,131
<br />1,485,877
<br />2,496 409,743 412,239 526,843
<br />- (717,393) (719,889) (847,352)
<br />332,030 332,030 325,450
<br />(1,680,000) - (1,680,000) -
<br />2,496 (1,270,257) (385,363) (1,655,620) 4,941
<br />(447,613) 1,490,818
<br />383,073 (7,503) (2,346,436) 1,523,253
<br />Fund balance
<br />Beginning of year, as previously stated 3,541,596 50,249
<br />Prior period adjustment
<br />4,072,885 6,563,032 14,227,762 12,616,944
<br />120,000
<br />Beginning of year, as restated 3,541,596 50,249 4,072,885
<br />Residual equity transfer in - 671,695
<br />Residual equity transfer out (671,695)
<br />6,563,032 14,227,762 12,736,944
<br />671,695 440,942
<br />(671,695) (440,942)
<br />Fund balance - December 31
<br />$ 3,924,669 $ 42,746
<br />The accompanying notes are an integral part of these financial statements.
<br />$ 1,726,449 $8,086,285 $ 13,780,149 $ 14,227,762
<br />15
<br />
|