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<br />25 <br />CITY OF LINO LAKES, MINNESOTA <br />BALANCE SHEET - GOVERNMENTAL FUNDS <br />December 31, 2015 <br />G.O. Improvement Area and <br />Improvement Note Unit <br />Assets General Bonds 2005A 2009F Charge <br />Cash and investments 5,827,130$ 536,676$ 205$ 4,106,596$ <br />Accrued interest receivable 61,680 - - - <br />Accounts receivable 106,208 - - 25,907 <br />Due from other governmental units 99,933 - - - <br />Interfund receivable - - - - <br />Taxes receivable: <br /> Delinquent 98,771 - - - <br /> Due from county 106,481 - - - <br /> Delinquent tax increment - - - - <br />Special assessments receivable: <br /> Delinquent 6,836 - 422 7,689 <br /> Noncurrent 145 5,561,118 2,817,877 881,484 <br /> Due from county - - 7,179 8,659 <br />Long-term notes receivable - - - - <br />Prepaid items 220,677 - - - <br />Permanently restricted cash and investments - - - - <br />Advances to other funds - - - 285,947 <br /> Total assets 6,527,861$ 6,097,794$ 2,825,683$ 5,316,282$ <br /> Liabilities, Deferred Inflows of <br /> Resources and Fund Balances <br />Liabilities: <br /> Interfund payable -$ 2,876,648$ -$ -$ <br /> Accounts payable 160,411 200 - 4,504 <br /> Salaries payable 311,276 - - - <br /> Contracts and retainage payable 2,322 - - - <br /> Due to other governmental units 1,687 - - - <br /> Advances from other funds - - - - <br /> Total liabilities 475,696 2,876,848 - 4,504 <br />Deferred inflows of resources: <br /> Unavailable resources 105,752 5,561,118 2,818,299 889,173 <br />Fund balances: <br /> Nonspendable 220,677 - - - <br /> Restricted - - 7,384 - <br /> Committed - - - - <br /> Assigned - - - 4,422,605 <br /> Unassigned 5,725,736 (2,340,172) - - <br />Total fund balances 5,946,413 (2,340,172) 7,384 4,422,605 <br />Total liabilities, deferred inflows of <br /> resources and fund balances 6,527,861$ 6,097,794$ 2,825,683$ 5,316,282$ <br />The accompanying notes are an integral part of these basic financial statements.