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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, 2012 <br />Revenue: <br />General property taxes <br />Tax increments <br />Intergovernmental <br />Special assessments <br />Charges for services <br />Investment earnings <br />Refunds <br />Miscellaneous <br />Total revenue <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 />Debt service: <br />Principal <br />Interest and fiscal charges <br />Bond Issuance Costs <br />Total expenditures <br />Debt Service (Continued) <br />Capital Projects <br />TIF <br />Bonds <br />2007A <br />265,000 <br />142,718 <br />407,718 <br />Revenue over (under) expenditures (407,718) <br />Other financing sources (uses): <br />Transfer in 407,026 <br />Transfer out - <br />Sale of property <br />Issuance of debt <br />Total other financing <br />sources (uses) <br />Net increase (decrease) in fund balance <br />Fund balance (deficit) - <br />Beginning of year <br />Fund balance (deficit) - December 31 <br />Improvement and <br />Utility Revenue <br />Refunding Bonds <br />2010 <br />21,648 <br />Improvement <br />Bonds of <br />2012A <br />Debt <br />Service <br />Subtotal <br />Capital <br />Improvement <br />Projects <br />$ - $ 1,089,767 $ <br />282 658 <br />262,067 <br />15,945 <br />21,930 658 1,367,779 <br />85,000 <br />24,085 <br />109,085 <br />32,596 <br />32,596 <br />1,815,000 <br />512,601 <br />35,921 <br />2,363,522 <br />(87,155) (31,938) (995,743) <br />931,664 <br />31,656 456,656 <br />407,026 - 31,656 1,388,320 <br />(692) (87,155) (282) 392,577 <br />154,320 110,972 <br />9,890 <br />206,462 <br />216,352 <br />2,418 <br />32,391 <br />34,809 <br />181,543 <br />181,543 <br />Capital <br />Equipment <br />Revolving Fund <br />2,210 <br />4,792 <br />7,002 <br />229,976 <br />277,166 <br />507,142 <br />(500,140) <br />250,000 <br />4,175 <br />150,000 <br />404,175 <br />(95,965) <br />2,637,638 2,015,841 184,259 <br />$ 153,628 $ 23,817 $ (282) $ 3,030,215 $ 2,197,384 $ 88,294 <br />76 <br />