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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 />Capital Projects (Continued) <br />Office <br />Tax Increment Tax Increment Equipment <br />Financing Financing Dedicated I35E Revolving <br />1 -10 1 -11 Parks Interchange Fund <br />Revenue: <br />General property taxes $ $ - $ - $ $ <br />Tax increments 158,448 88,880 <br />Intergovernmental - 300,000 <br />Special assessments <br />Charges for services - - <br />Investment earnings 2,293 - 4 2,648 2,712 <br />Refunds - - <br />Miscellaneous <br />Total revenue 160,741 88,880 4 302,648 2,712 <br />Expenditures: <br />Current: <br />General government: <br />Public works 21,281 <br />Parks, recreation and forestry <br />Conservation of natural resources - <br />Community development 1,094 3,328 <br />Capital outlay: <br />General government 43,115 <br />Public safety <br />Public works <br />Debt service: <br />Principal <br />Interest and fiscal charges - 17,359 - <br />Bond Issuance Costs <br />Total expenditures 1,094 3,328 17,359 21,281 43,115 <br />Revenue over (under) expenditures 159,647 85,552 (17,355) 281,367 (40,403) <br />Other financing sources (uses): <br />Transfer in 100,000 25,000 <br />Transfer out (159,000) (85,000) - <br />Sale of property - <br />Issuance of debt <br />Total other financing <br />sources (uses) (159,000) (85,000) 100,000 25,000 <br />Net increase (decrease) in fund balance 647 552 82,645 281,367 (15,403) <br />Fund balance (deficit) - <br />Beginning of year 188,627 (764,145) (578,237) (6,842) 267,092 <br />Fund balance (deficit) - December 31 $ 189,274 $ (763,593) $ (495,592) $ 274,525 $ 251,689 <br />78 <br />