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CITY OF ELK RIVER,MINNESOTA <br /> SUBCOMBINING STATEMENT OF REVENUES,EXPENDITURES, <br /> AND CHANGES IN FUND BALANCES <br /> NONMAJOR SPECIAL REVENUE FUNDS <br /> FOR THE YEAR ENDED DECEMBER 31,2013 <br /> Senior <br /> Pinewood Citizen Revolving <br /> Library Ice Arena Golf Course Account Landfill Loan <br /> REVENUES <br /> Property taxes $ 62,200 $ $ $ - $ - $ <br /> Intergovernmental revenue - 10,986 <br /> Charges for services - 748,496 165,400 13,193 2,495 <br /> Fines and forfeits <br /> Interest income 6,059 2,079 33 (55,443) (30,652) <br /> Miscellaneous revenue: <br /> Refunds and reimbursements <br /> Contributions 25,340 6,569 <br /> Other 14,275 145,076 <br /> Total revenues 93,599 771,419 165,400 33 (31,264) 116,919 <br /> EXPENDITURES <br /> Current: <br /> General government - <br /> Public safety - - - <br /> Public works 66,681 <br /> Culture and recreation 99,490 620,097 212,427 11,303 - - <br /> Economic development - 271,060 <br /> Capital outlay: <br /> Culture and recreation - 76,168 <br /> Total expenditures 99,490 696,265 212,427 11,303 66,681 271,060 <br /> Excess(deficiency)of <br /> revenues over expenditures (5,891) 75,I54 (47,027) (11,270) (97,945) (154,141) <br /> OTHER FINANCING SOURCES(USES) <br /> Transfers in - 47,027 <br /> Transfers out (48,245) <br /> Sale of capital assets <br /> Total other financing sources(uses) - 47,027 (48,245) <br /> Net change in fund balances (5,891) 75,154 - (11,270) (146,190) (154,141) <br /> Fund balances-January 1 454,571 169,970 11,270 1,461,367 959,695 <br /> Fund balances-December 31 $ 448,680 $ 245,124 $ $ - $1,315,177 $ 805,554 <br /> 68 <br />