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CITY OF LINO LAKES, MINNESOTA <br />CAPITAL PROJECT FUNDS <br />COMBINING STATEMENT OF REVENUES, EXPENDITURES AND <br />CHANGES IN FUND BALANCE <br />For The Year Ended December 31, 2001 <br />With Comparative Totals For The Year Ended December 31, 2000 <br />Town Civic <br />1996 1997 1998 Center Center <br />Construction Construction Construction Project Project <br />Revenue: <br />General property taxes: <br />Tax increments $ $ $ $ $ <br />Intergovernmental <br />County - 1,032,516 327,436 - <br />Special assessments: <br />Current and delinquent <br />Prepayments _ <br />Penalties and interest <br />Utility Charges <br />Investment earnings 22,472 - 2,752 <br />Refunds and reimbursements <br />Miscellaneous <br />Park dedication fees <br />Antenna Lease <br />Sale of property <br />Total miscellaneous <br />Total revenue 22,472 1,032,516 327,436 2,752 <br />Expenditures: <br />Current: <br />General government: <br />Contractual services <br />Public works: <br />Contractual services <br />Capital outlay: <br />General government <br />Public safety <br />Public works <br />Parks, recreation and forestry <br />Debt service: <br />Principal <br />Interest <br />Construction/acquisition <br />Total expenditures <br />1247 9,546 <br />1,247 <br />139,426 <br />148,972 <br />27,811 <br />27,811 <br />680 <br />680 <br />Revenue over (under) expenditures 22,472 1,031,269 178,464 (27,811) 2,072 <br />Other financing sources (uses): <br />Operating transfer from (to) Capital Project Funds - <br />Operating transfer to General Fund <br />Operating transfer to Debt Service Funds - - <br />Operating transfer to Enterprise Funds <br />Bond proceeds <br />Total other financing sources (uses) <br />Net increase (decrease) in fund balance 22,472 1,031,269 178,464 (27,811) <br />Fund balance (deficit) <br />Beginning of year, as previously stated 694,874 (1,374,287) (2,839,838) (1,690) <br />Prior period adjustment <br />Beginning of year, as restated 694,874 (1,374,287) (2,839,838) (1,690) <br />Residual equity transfer in <br />Residual equity transfer out <br />Fund balance (deficit) - December 31 $ 717,346 $ (343,018) $ (2,661,374) $ (29,501) $ 84,530 <br />2,072 <br />82,458 <br />82,458 <br />63 <br />