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CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF NET POSITION-PROPRIETARY FUNDS
<br />December 31,2015
<br />Assets
<br />Current assets:
<br />Cash and cash equivalents
<br />Accounts receivable
<br />Due from other governmental units
<br />Interfund receivable
<br />Due from county -special assessments
<br />Prepaid items
<br />Total current assets
<br />Non-current assets:
<br />Inventory
<br />Capital assets not being depreciated:
<br />Construction in progress
<br />Capital assets being depreciated:
<br />Buildings
<br />Equipment
<br />Water and sewer systems
<br />Total capital assets
<br />Less: allowance for depreciation
<br />Net capital assets
<br />Total noncurrent assets
<br />Total assets
<br />Deferred Outflows of Resources
<br />Total Assets and Deferred Outflows of Resources
<br />Liabilities
<br />Current liabilities:
<br />Accounts payable
<br />Salaries payable
<br />Other accrued liabilities
<br />Compensated absences payable -current portion
<br />Total current liabilities
<br />Non-current liabilities:
<br />Compensated absences payable -long term
<br />Net Pension Liability
<br />Total noncurrent liabilities
<br />Total liabilities
<br />Deferred Inflows of Resources
<br />Total Liabilities and Deferred Inflows of Resources
<br />Net position
<br />Investment in capital assets
<br />Umestricted
<br />Total net position
<br />Total Liabilities, Deferred Inflows of Resources,
<br />and Net Position
<br />The accompanying notes are an integral part of these basic financial statements.
<br />Water
<br />$ 5,738,284
<br />151,533
<br />1,655
<br />7,255
<br />5,898,727
<br />42,022
<br />1,259,174
<br />120,723
<br />20,891,552
<br />22,271,449
<br />(7,692,655)
<br />14,578,794
<br />14,620,816
<br />20,519,543
<br />5,833
<br />20,525,376
<br />30,462
<br />7,728
<br />7,140
<br />18,792
<br />64,122
<br />13,300
<br />42,622
<br />55,922
<br />120,044
<br />3,704
<br />123,748
<br />14,578,794
<br />5,822,834
<br />20,401,628
<br />$ 20,525,376
<br />Total
<br />Sewer 2015
<br />$ 8,141,597 $ 13,879,881
<br />219,451 370,984
<br />1,594 1,594
<br />559,110 559,110
<br />1,655 3,310
<br />17,375 24,630
<br />8,940,782 14,839,509
<br />42,022
<br />570,897 1,830,071
<br />328,432 449,155
<br />22,164,830 43,056,382
<br />23,064,159 45,335,608
<br />(8,515,124) (16,207,779)
<br />14,549,035 29,127,829
<br />14,549,035 29,169,851
<br />23,489,817 44,009,360
<br />5,827 11,660
<br />23,495,644 44,021,020
<br />10,713 41,175
<br />7,728 15,456
<br />7,140
<br />18,792 37,584
<br />37,233 101,355
<br />13,300 26,600
<br />42,580 85,202
<br />55,880 111,802
<br />93,113 213,157
<br />3,700 7,404
<br />96,813 220,561
<br />14,549,035 29,127,829
<br />8,849,796 14,672,630
<br />23,398,831 43,800,459
<br />$ 23,495,644 $ 44,021,020
<br />IV-14
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