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City of Elk River <br />Nonmajor Capital Projects Funds <br />Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Year Ended December 31, 2021 <br />Revenues <br />Property taxes <br />Special assessments <br />Intergovernmental <br />Charges for services <br />Other revenue <br />Investment income <br />Contributions and donations <br />Refunds and reimbursements <br />Landfill expansion fee <br />Miscellaneous revenue <br />Total revenues <br />Expenditures <br />Current <br />General government <br />Public safety <br />Public works <br />Culture and recreation <br />Economic development <br />Capital outlay <br />General government <br />Public safety <br />Public works <br />Culture and recreation <br />Debt service <br />Interest and other charges <br />Total expenditures <br />Excess of revenues over <br />(under) expenditures <br />Other Financing Sources (Uses) <br />Proceeds from sale of capital asset <br />Transfers in <br />Transfers out <br />Total other financing sources (uses) <br />Net change in fund balances <br />Fund balances <br />Beginning of year <br />End of year <br />Park <br />Capital Outlay <br />Government <br />Dedication <br />Reserve <br />Buildings GRE Reserve <br />$ - <br />$ - <br />$ 29 $ - <br />- <br />544 <br />- - <br />- <br />309,603 <br />- - <br />392,210 <br />21,000 <br />- - <br />(2,093) <br />(10,848) <br />(31,350) (38,408) <br />- <br />139,604 <br />- 57,500 <br />- <br />91,396 <br />24,152 - <br />- <br />- <br />2,179,035 - <br />127,631 <br />20,835 <br />148,466 <br />241,651 <br />168,592 <br />33,730 <br />- <br />27,002 <br />222 <br />- <br />32,596 <br />- <br />916 <br />- <br />354,663 <br />- <br />211,105 <br />533,497 <br />- <br />497,661 <br />1,091,946 <br />- <br />- <br />- <br />955,258 <br />936,956 <br />2,014,058 <br />956,174 <br />(385,657) <br />157,808 <br />(937,082) <br />420,000 - 569,962 <br />- 512,985 - <br />- - (605,239) <br />420,000 512,985 (35,277) <br />661,651 127,328 122,531 <br />(937,082) <br />(110,076) 1,771,213 3,398,713 1,992,684 <br />$ 551,575 $ 1,898,541 $ 3,521,244 $ 1,055,602 <br />136 <br />