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140 <br />Park Dedication <br />Capital Outlay <br />Reserve <br />Government <br />Buildings GRE Reserve <br />Revenues <br />Property taxes -$ -$-$-$ <br />Special assessments - 1,487 - - <br />Intergovernmental - 199,304 - - <br />Charges for services 3,066 26,078 - - <br />Other revenue <br />Investment income 149,737 189,448 100,876 38,812 <br />Contributions and donations - 80,614 - - <br />Refunds and reimbursements - -- - <br />Landfill expansion fee - -2,213,448 - <br />Miscellaneous revenue - 607 58,777 4,500 <br />Total revenues 152,803 497,538 2,373,101 43,312 <br />Expenditures <br />Current <br />General government - 227,505 3,544 - <br />Public safety - 378,906 32,894 - <br />Public works - 54,645 - 13,871 <br />Culture and recreation 241,185 - - - <br />Economic development - - - - <br />Capital outlay <br />Public safety - 316,877 30,690 - <br />Public works - -- 185,104 <br />Culture and recreation 1,121,292 - 82,304 - <br />Debt service <br />Interest and other charges 62,449 - - - <br />Total expenditures 1,424,926 977,933 149,432 198,975 <br />Excess of revenues over <br /> (under) expenditures (1,272,123) (480,395) 2,223,669 (155,663) <br />Other Financing Sources (Uses) <br />Proceeds from sale of capital asset - - - - <br />Transfers in - 20,995 - - <br />Transfers out - (97,500) (395,320) - <br />Total other financing sources (uses)- (76,505) (395,320) - <br />Net change in fund balances (1,272,123) (556,900) 1,828,349 (155,663) <br />Fund balances <br />Beginning of year 866,817 2,567,696 4,271,591 762,283 <br />End of year (405,306)$ 2,010,796$ 6,099,940$ 606,620$ <br />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, 2024 <br />Page 330 of 637