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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, 2014
<br />Expenditures:
<br />Current:
<br />General government
<br />Public works
<br />Parks, recreation and forestry
<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 />Revenue over (under) expenditures
<br />Other financing sources (uses):
<br />Transfer in
<br />Transfer out
<br />Sale of property
<br />Bond proceeds
<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 />- N V
<br />g:
<br />140,000 60,000 360,000 345,000 95,000 70,000
<br />91,470 9,742 73,200 118,876 20,150 19,663
<br />231,470 69,742 433,200 463,876 115,150 89,663
<br />26,256 (11,313) 20,625 (463,876) (96,095) 107,056
<br />463,875 367,922 126,283
<br />- 463,875 367,922 126,283
<br />20,625 (1) 271,827 233,339
<br />208,922 95,579 833,705 149,897 (47,879) 63,763
<br />$ 235,178 $ 153,560 $ 854,330 $ 149,896 $ 223,948 $ 297,102
<br />78
<br />Debt Service (Continued)
<br />Tax
<br />Utility
<br />CIP
<br />Improvement and
<br />Abatement
<br />Revenue
<br />Refunding TIF
<br />Utility Revenue
<br />Improvement
<br />Bonds
<br />Bonds
<br />Bonds Bonds
<br />Refunding Bonds
<br />Bonds of
<br />2006C
<br />2006D
<br />2006E 2007A
<br />2010
<br />2012A
<br />Revenue:
<br />General property taxes
<br />$ 256,102
<br />$
<br />$ 445,660 $
<br />$
<br />$ 173,555
<br />Tax increments
<br />-
<br />-
<br />-
<br />Intergovemmental
<br />-
<br />-
<br />-
<br />Special assessments
<br />453
<br />57,484
<br />864
<br />18,115
<br />21,224
<br />Charges for services
<br />-
<br />-
<br />-
<br />-
<br />-
<br />Fines and forfeits
<br />-
<br />-
<br />-
<br />-
<br />-
<br />Investment earnings
<br />724
<br />588
<br />4,547
<br />719
<br />1,136
<br />Net increase (decrease) in fair value of investments
<br />447
<br />357
<br />2,754
<br />221
<br />804
<br />Refunds
<br />-
<br />-
<br />-
<br />-
<br />-
<br />Miscellaneous
<br />-
<br />-
<br />-
<br />-
<br />-
<br />Total revenue
<br />257,726
<br />58,429
<br />453,825
<br />19,055
<br />196,719
<br />Expenditures:
<br />Current:
<br />General government
<br />Public works
<br />Parks, recreation and forestry
<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 />Revenue over (under) expenditures
<br />Other financing sources (uses):
<br />Transfer in
<br />Transfer out
<br />Sale of property
<br />Bond proceeds
<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 />- N V
<br />g:
<br />140,000 60,000 360,000 345,000 95,000 70,000
<br />91,470 9,742 73,200 118,876 20,150 19,663
<br />231,470 69,742 433,200 463,876 115,150 89,663
<br />26,256 (11,313) 20,625 (463,876) (96,095) 107,056
<br />463,875 367,922 126,283
<br />- 463,875 367,922 126,283
<br />20,625 (1) 271,827 233,339
<br />208,922 95,579 833,705 149,897 (47,879) 63,763
<br />$ 235,178 $ 153,560 $ 854,330 $ 149,896 $ 223,948 $ 297,102
<br />78
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