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CITY OF LINO LAKES, MINNESOTA <br />COMBINING STATEMENT OF REVENUES, EXPENDITURES AND <br />CHANGES IN FUND BALANCE - NONMAJOR GOVERNMENTAL FUNDS <br />Year Ended December 31, 2008 <br />Debt Service (Continued) <br />Tax Utility CIP <br />Abatement Revenue Refunding TIF Debt <br />Bonds Bonds Bonds Bonds Service <br />2006C 2006D 2006E 2007A Subtotal <br />Revenue: <br />General property taxes $ 104,204 $ $ 120,677 $ $ 863,173 <br />Tax increments - - - - <br />Intergovernmental - - 275,804 275,804 <br />Special assessments 37 18,682 50 - 372,505 <br />Charges for services - - - - - <br />Investment earnings 391 534 343 5,909 80,569 <br />Refunds and reimbursements - - - <br />Miscellaneous 112,500 <br />Total revenue 104,632 19,216 121,070 281,713 1,704,551 <br />Expenditures: <br />Current: <br />General government <br />Public works <br />Parks, recreation and forestry <br />Conservation of natural resources <br />Community development <br />Capital outlay: <br />General government <br />Public safety <br />Public works <br />Parks, recreation and forestry <br />Debt service: <br />Principal - 50,000 - - 1,474,000 <br />Interest and fiscal charges 104,004 22,708 120,185 177,492 784,385 <br />Total expenditures 104,004 72,708 120,185 177,492 2,258,385 <br />Revenue over (under) expenditures 628 (53,492) 885 104,221 (553,834) <br />Other financing sources (uses): <br />Transfer in 542,911 <br />Transfer out <br />Sale of property - <br />Issuance of debt - <br />Total other financing <br />sources (uses) 542,911 <br />Net increase (decrease) in fund balance 628 (53,492) 885 104,221 (10,923) <br />Fund balance (deficit) <br />Beginning of year 55,223 70,808 60,741 22,438 3,415,126 <br />Fund balance (deficit) - December 31 $ 55,851 $ 17,316 $ 61,626 $ 126,659 $ 3,404,203 <br />76 <br />