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CITY OF LINO LAKES, MINNESOTA <br />COMBINED STATEMENT OF REVENUE. EXPENDITURES AND <br />CHANGES IN FUND BALANCE - ALL GOVERNMENTAL FUND TYPES <br />For The Year Ended December 31, 1997 <br />Totals <br />Special Debt Capital (Memorandum Only) <br />Revenue: General Revenue Service Project 1997 1996 <br />General property taxes $2,658,485 $ - $279,345 $1,745 $2,939,575 $2,631,577 <br />Tax increments - - 498,529 498,529 378,307 <br />Licenses and permits 566,561 - - - 566,561 788,480 <br />Intergovernmental 881,459 44,469 40,553 288,914 1,255,395 1,795,541 <br />Special assessments - 974,795 1,895,715 2,870,510 2,123,583 <br />Charges for services 291,090 94,188 - 213,642 598,920 622,606 <br />Fines and forfeits 99,390 - - - 99,390 86,158 <br />Interest on investments 108,212 1,538 16,916 586,185 712,851 538,045 <br />Refunds and reimbursements 54,688 - - 141,023 195,711 333,916 <br />Miscellaneous 90,089 462,606 552,695 199,186 <br />Total revenue 4,749,974 140,195 1,311,609 4,088,359 10,290,137 9,497,399 <br />Expenditures: <br />Current: <br />General government 1,312,066 38,145 1,065,522 2,415,733 1,490,856 <br />Public safety 1,661,090 - - 1,661,090 1,438,478 <br />Public works 727,019 - 37,573 764,592 723,696 <br />Parks, recreation and forestry 498,166 83,664 - 581,830 508,331 <br />Capital outlay: <br />General government 54,536 53,022 107,558 176,066 <br />Public safety 90,136 109,120 199,256 113,131 <br />Public works 28,997 - 489,050 518,047 103,816 <br />Parks, recreation and forestry 28,077 17,741 90,646 136,464 117,734 <br />Debt service: <br />Principal 408,000 408,000 2,483,000 <br />Interest and fiscal charges 473,398 - 473,398 397,061 <br />Construction/acquisition - 2,983,749 2,983,749 3,408,812 <br />Total expenditures 4,400,087 139,550 881,398 4,828,682 10,249,717 10,960,981 <br />Revenue over (under) expenditures 349,887 645 430,211 (740,323) 40,420 (1,463,582) <br />Other financing sources (uses): <br />Operating transfer in - 15,000 257,000 - 272,000 46,122 <br />Operating transfer out (15,000) - - (257,000) (272,000) (46,122) <br />Debt proceeds - 1,171,020 1,171,020 4,866,978 <br />Total other financing sources (15,000) 15,000 257,000 914,020 1,171,020 4,866,978 <br />Net increase (decrease) in fund balance 334,887 15,645 687,211 173,697 1,211,440 3,403,396 <br />Fund balance - January 1 2,723,025 22,478 341,544 10,740,332 13,827,379 10,423,983 <br />Residual equity transfer in - 846,211 846,211 1,872,084 <br />Residual equity transfer out (19,243) (826,968) (846,211) (1,872,084) <br />Fund balance - December 31 $3,057,912 $38,123 $1,009,512 $10,933,272 $15,038,819 $13,827,379 <br />