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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, 1999 <br />With Comparative Totals For The Year Ended December 31, 1998 <br />Revenue: <br />General property taxes: <br />Current and delinquent <br />Tax increments <br />Intergovernmental: <br />Federal: <br />Other <br />State: <br />MSA construction <br />Special assessments: <br />Current and delinquent <br />Prepayments <br />Penalties and interest <br />Utility Charges <br />Investment earnings <br />Refunds and reimbursements <br />Miscellaneous <br />Rental payments <br />Park dedication fees <br />Sale of property <br />Total miscellaneous <br />Total revenue <br />1994 1995 1996 1997 1998 <br />Construction Construction Construction Construction Construction <br />94 6,866 1,029 <br />94 6,866 <br />1,029 <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 />Interest ° <br />Construction/acquisition 301,260 1,432 817,072 3,786,523 <br />Total expenditures 301,260 1,432 817,072 3,786,523 <br />Revenue over (under) expenditures (301,260) 94 5,434 (817,072) (3,785,494) <br />Other financing sources (uses): <br />Operating transfer from Capital Project Funds - <br />Operating transfer (to) from General Fund - <br />Operating transfer to Debt Service Funds <br />Operating transfer to Capital Project Funds - <br />Contract for deed proceeds <br />Bond proceeds <br />Total other financing sources (uses) <br />Net increase (decrease) in fund balance (301,260) 94 5,434 (817,072) (3,785,494) <br />Fund balance (deficit) <br />Beginning of year, as previously stated (134,959) 8,930 654,362 (388,427) 1,205,542 <br />Prior period adjustment - <br />Beginning of year, as restated (134,959) 8,930 654,362 (388,427) 1,205,542 <br />Residual equity transfer in <br />Residual equity transfer out <br />Fund balance (deficit) - December 31 $ (436,219) $ 9,024 $ 659,796 $ (1,205,499) $ (2,579,952) <br />