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CITY OF MOUNDS VIEW <br />Statement of Revenues, Expenditures, and Changes in Fund Balances <br />Budget and Actual (continued) <br />General Fund <br />Year Ended December 31, 2023 <br />Expenditures (continued) <br />Current (continued) <br />Economic development <br />Community development <br />Convention and visitors bureau <br />Total economic development <br />Total current expenditures <br />Capital outlay <br />Public safety <br />Debt service <br />Principal <br />Interest and fiscal charges <br />Total debt service <br />Total expenditures <br />Excess of revenues over expenditures <br />Other financing sources (uses) <br />Budgeted Amounts <br />Original Final <br />Actual <br />Amounts <br />Over (Under) <br />Final Budget <br />523,603 <br />606,293 <br />561,289 <br />(45,004) <br />50,350 <br />50,350 <br />55,345 <br />4,995 <br />573,953 <br />656,643 <br />616,634 <br />(40,009) <br />7,686,414 <br />8,022,734 <br />7,972,852 <br />(49,882) <br />84,630 <br />84,630 <br />84,630 <br />— <br />115,475 <br />115,475 <br />115,475 <br />— <br />5,634 <br />5,634 <br />6,324 <br />690 <br />121,109 <br />121,109 <br />121,799 <br />690 <br />7,892,153 <br />8,228,473 <br />8,179,281 <br />(49,192) <br />322,352 <br />226,732 <br />1,446,694 <br />1,219,962 <br />Transfers in <br />220,648 <br />193,648 <br />193,648 — <br />Transfers out <br />(2,275,000) <br />(3,241,620) <br />(3,241,620) — <br />Total other financing sources (uses) <br />(2,054,352) <br />(3,047,972) <br />(3,047,972) — <br />Net change in fund balances <br />$ (1,732,000) <br />$ (2,821,240) <br />(1,601,278) $ 1,219,962 <br />Fund balances <br />Beginning of year <br />End of year <br />10,152,628 <br />$ 8,551,350 <br />See notes to basic financial statements -26- <br />