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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, 2007 <br />Special Revenue Debt Service <br />Lease <br />Economic Special Certificates Revenue <br />Development Program Revenue of Bonds <br />Authority Recreation Subtotal Indebtedness of 1998A <br />Revenue: <br />General property taxes $ $ $ - $ 258,324 $ 170,749 <br />Tax increments - <br />Intergovernmental - <br />Special assessments - 119 98 <br />Charges for services 183,200 183,200 - <br />Investment earnings 6,366 6,366 7,605 13,281 <br />Refunds and reimbursements - <br />Miscellaneous 225,000 225,000 112,500 <br />Total revenue 225,000 189,566 414,566 266,048 296,628 <br />Expenditures: <br />Current: <br />General government: 627 627 <br />Public works: - - <br />Parks, recreation and forestry 170,888 170,888 <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 223,000 230,000 <br />Interest and fiscal charges 33,279 40,180 <br />Total expenditures 627 170,888 171,515 256,279 270,180 <br />Revenue over (under) expenditures 224,373 18,678 243,051 9,769 26,448 <br />Other financing sources (uses): <br />Transfer in 627 627 20,501 <br />Transfer out <br />Sale of property <br />Issuance of debt <br />Total other financing <br />sources (uses) 627 627 20,501 <br />Net increase (decrease) in fund balance 225,000 18,678 243,678 9,769 46,949 <br />Fund balance (deficit) <br />Beginning of year 84,198 84,198 99,567 429,172 <br />Fund balance (deficit) - December 31 $ 225,000 $ 102,876 $ 327,876 $ 109,336 $ 476,121 <br />69 <br />