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<br />78 <br />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, 2013 <br />Office <br />Tax Increment Tax Increment Equipment Legacy Woods <br />Financing Financing Dedicated I35E Revolving Edge <br />1-10 1-11 Parks Interchange Fund Improvement <br />Revenue: <br /> General property taxes -$ -$ -$ -$ -$ -$ <br /> Tax increments 142,736 85,829 - - - - <br /> Special assessments - - - - - - <br /> Charges for services - - - - - - <br /> Investment earnings 2,461 - 32 2,437 2,658 5,302 <br /> Net increase (decrease) in fair value of investments (3,527) - (43) (3,430) (3,716) (7,409) <br /> Refunds - - - - - - <br /> Miscellaneous - - 16,204 - - - <br /> Total revenue 141,670 85,829 16,193 (993) (1,058) (2,107) <br />Expenditures: <br /> Current: <br /> General government:- - - - - - <br /> Public works - - - 71,428 - 25,044 <br /> Parks, recreation and forestry - - - - - - <br /> Community development 1,014 7,432 - - - - <br /> Capital outlay: <br /> General government - - - - 6,053 - <br /> Public safety - - - - - - <br /> Debt service: <br /> Principal - - - - - - <br /> Interest and fiscal charges - - 14,880 - - - <br /> Bond issuance costs - - - - - - <br /> Total expenditures 1,014 7,432 14,880 71,428 6,053 25,044 <br />Revenue over (under) expenditures 140,656 78,397 1,313 (72,421) (7,111) (27,151) <br />Other financing sources (uses): <br /> Transfer in - - 50,000 - 25,000 - <br /> Transfer out (142,736) (85,000) - - - - <br /> Sale of property - - - - - - <br /> Issuance of debt - - - - - - <br /> Premium on bonds issued - - - - - - <br /> Payment on refunding bond - - - - - - <br /> Total other financing <br /> sources (uses)(142,736) (85,000) 50,000 - 25,000 - <br />Net increase (decrease) in fund balance (2,080) (6,603) 51,313 (72,421) 17,889 (27,151) <br />Fund balance (deficit) - <br /> Beginning of year 189,274 (763,593) (495,592) 274,525 251,689 554,416 <br />Fund balance (deficit) - December 31 187,194$ (770,196)$ (444,279)$ 202,104$ 269,578$ 527,265$ <br />Capital Projects (Continued) <br /> <br />