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CITY OF LINO LAKES, MINNESOTA <br />MANAGEMENT’S DISCUSSION AND ANALYSIS <br />DECEMBER 31, 2015 <br />17 <br />GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED) <br />Below are specific graphs that provide comparisons of the business-type activities’ direct program <br />revenues with their expenditures. Excess revenues are retained within each fund until such time that <br />capital replacement is needed. <br /> <br />Expenses and Program Revenues – Business-type Activities <br /> $‐ <br /> $500,000 <br /> $1,000,000 <br /> $1,500,000 <br /> $2,000,000 <br /> $2,500,000 <br />Water Sewer <br />Expenses <br />Revenues <br /> <br />Revenues by Source – Business-type Activities <br />Charges for  <br />services <br />98% <br />Other <br />2% <br />