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<br />104 <br />CITY OF LINO LAKES, MINNESOTA <br />CHANGES IN NET POSITION, <br />LAST TEN FISCAL YEARS <br />(accrual basis of accounting) <br />2006 2007 2008 2009 2010 2011 <br />Expenses <br />Governmental activities: <br />General government 2,886,825$ 2,197,672$ 2,323,358$ 2,201,439$ 1,987,415$ 1,990,137$ <br />Public safety 3,516,376 3,730,504 4,051,162 4,299,366 3,971,261 4,019,101 <br />Public services 3,871,968 10,580,560 7,608,626 4,027,553 3,968,063 8,110,979 <br />Parks, recreation and forestry 1,162,458 1,357,133 919,948 1,313,560 1,124,907 1,218,472 <br />Conservation of natural resources 156,592 183,420 184,624 215,607 197,571 139,544 <br />Community development 691,880 1,122,802 1,114,158 1,005,997 1,105,254 617,747 <br />Interest on long-term debt 926,021 980,849 1,045,781 928,668 1,064,172 927,535 <br />Total governmental activities expenses 13,212,120$ 20,152,940$ 17,247,657$ 13,992,190$ 13,418,643$ 17,023,515$ <br />Business-type activities: <br />Water 976,575$ 1,170,902$ 1,020,770$ 1,089,569$ 1,045,901$ 966,643$ <br />Sewer 1,228,123 1,298,963 1,287,943 1,432,107 1,466,847 1,638,063 <br />Total business-type activities 2,204,698 2,469,865 2,308,713 2,521,676 2,512,748 2,604,706 <br />Total primary government expenses 15,416,818$ 22,622,805$ 19,556,370$ 16,513,866$ 15,931,391$ 19,628,221$ <br />Program Revenues <br />Governmental activities: <br />Charges for services: <br />General government 88,924$ 91,646$ 79,844$ 101,741$ 98,403$ 103,687$ <br />Public safety 844,514 1,078,995 1,296,418 725,747 691,005 713,985 <br />Public works 420,741 389,489 413,040 428,174 427,223 382,287 <br />Parks, recreation and forestry 188,439 185,803 187,285 165,994 177,984 210,976 <br /> Conservation of natural resources 6,854 4,559 3,660 3,858 4,153 4,392 <br />Community development 20,530 15,839 11,623 8,667 14,148 5,138 <br />Operating grants and contributions 643,749 851,791 693,065 682,797 617,450 593,798 <br />Capital grants and contributions 5,963,204 7,189,346 1,094,789 1,357,015 1,388,984 7,347,613 <br />Total governmental activities program revenues 8,176,955$ 9,807,468$ 3,779,724$ 3,473,993$ 3,419,350$ 9,361,876$ <br />Business-type activities: <br />Charges for services: <br />Water 1,175,172$ 1,215,763$ 1,058,493$ 1,365,817$ 1,087,013$ 1,090,104$ <br />Sewer 1,391,702 1,446,112 1,472,093 1,502,164 1,498,218 1,494,188 <br />Operating grants and contributions - - - 62,710 - - <br />Capital grants and contributions 1,535,631 80,750 10,117 8,769 8,709 1,462 <br />Total business-type activities program revenues 4,102,505 2,742,625 2,540,703 2,939,460 2,593,940 2,585,754 <br />Total primary government program revenues 12,279,460$ 12,550,093$ 6,320,427$ 6,413,453$ 6,013,290$ 11,947,630$ <br />Net (Expense)/Revenue <br />Governmental activities (5,035,165)$ (10,345,472)$ (13,467,933)$ (10,518,197)$ (9,999,293)$ (7,661,639)$ <br />Business-type activities 1,897,807 272,760 231,990 417,784 81,192 (18,952) <br />Total primary government net expense (3,137,358)$ (10,072,712)$ (13,235,943)$ (10,100,413)$ (9,918,101)$ (7,680,591)$ <br />General Revenues and Other Changes in Net Position <br />Governmental activities: <br />Property taxes 8,269,944$ 8,785,280$ 9,424,697$ 9,808,324$ 8,764,183$ 8,768,805$ <br />Unrestricted grants and contributions - 256,877 129,607 11,321 4,389 4,072 <br />Unrestricted investment earnings 713,794 864,578 576,071 429,325 225,677 251,250 <br />Change in market value - - - - - - <br />Gain on sale of capital assets 33,217 17,424 12,512 12,644 - 37,579 <br />Miscellaneous - - - - - - <br />Transfers (299,725) (895,687) (994,202) (136,068) (7,078) 66,122 <br />Total governmental activities 8,717,230$ 9,028,472$ 9,148,685$ 10,125,546$ 8,987,171$ 9,127,828$ <br />Business-type activities: <br />Unrestricted investment earnings 253,787$ 365,822$ 274,498$ 228,747$ 104,770$ 126,215$ <br />Change in market value - - - - - - <br />Transfers 299,725 895,687 994,202 136,068 7,078 (66,122) <br />Total business-type activities 553,512 1,261,509 1,268,700 364,815 111,848 60,093 <br />Total primary government 9,270,742$ 10,289,981$ 10,417,385$ 10,490,361$ 9,099,019$ 9,187,921$ <br />Change in Net Position <br />Governmental activities 3,682,065$ (1,317,000)$ (4,319,248)$ (392,651)$ (1,012,122)$ 1,466,189$ <br />Business-type activities 2,451,319 1,534,269 1,500,690 782,599 193,040 41,141 <br />Total primary government change in net position 6,133,384$ 217,269$ (2,818,558)$ 389,948$ (819,082)$ 1,507,330$ <br />Fiscal Year <br />