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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, 2013 <br />Capital Projects (Continued) <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 />78 <br />