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CITY OF ELK RIVER,MINNESOTA <br /> SUBCOMBINING STATEMENT OF REVENUES,EXPENDITURES, <br /> AND CHANGES IN FUND BALANCES <br /> NONMAJOR DEBT SERVICE FUNDS <br /> FOR THE YEAR ENDED DECEMBER 31,2012 <br /> Government Total Nonmajor <br /> Improvement Building MPFA Debt Service <br /> Bonds Bonds Loan TIF Bonds YMCA Bonds Funds <br /> REVENUES <br /> Property taxes $ 204,809 $ 367,791 $ - $ $ 256,002 $ 828,602 <br /> Intergovernmental revenue - - 501,767 - 501,767 <br /> Special assessments 287,759 - - - 287,759 <br /> Interest income 3,264 4,482 41 7,787 <br /> Miscellaneous revenue: <br /> Contributions - - - 245,729 245,729 <br /> Total revenues 495,832 372,273 501,767 501,772 1,871,644 <br /> EXPENDITURES <br /> Debt service: <br /> Principal 505,000 535,000 492,000 305,000 290,000 2,127,000 <br /> Interest and service charges 122,209 296,126 12,992 13,194 452,549 897,070 <br /> Bond issuance costs 26,380 - - - - 26,380 <br /> Total expenditures 653,589 831,126 504,992 318,194 742,549 3,050,450 <br /> Deficiency of revenues over expenditures (157,757) (458,853) (3,225) (318,194) (240,777) (1,178,806) <br /> OTI3ER FINANCING SOURCES <br /> Transfers in - 612,040 318,194 250,000 1,180,234 <br /> Refunding bonds issued 1,525,000 - - - 1,525,000 <br /> Premium on debt issued 69,751 - - 69,751 <br /> Total other financing sources 1,594,751 612,040 318,194 250,000 2,774,985 <br /> Net change in fund balances 1,436,994 153,187 (3,225) - 9,223 1,596,179 <br /> Fund balances-January 1 785,535 654,525 6,496 389,143 1,835,699 <br /> Fund balances-December 31 $ 2,222,529 $ 807,712 $ 3,271 $ $ 398,366 $ 3,431,878 <br /> 77 <br />