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CITY OF LINO LAKES, MINNESOTA <br />CHANGES IN NET POSITION <br />Last Ten Fiscal Years <br />(Accrual Basis of Accounting) <br />2007 2008 2009 2010 <br />Expenses <br />Governmental activities: <br />General government $2,197,672 $2,323,358 $2,201,439 $1,987,415 <br />Public safety 3,730,504 4,051,162 4,299,366 3,971,261 <br />Public services 11,937,693 8,528,574 5,341,113 5,092,970 <br />Conservation of natural resources 183,420 184,624 215,607 197,571 <br />Community development 1,122,802 1,114,158 1,005,997 1,105,254 <br />Interest and fees on long-term debt 980,849 1,045,781 928,668 1,064,172 <br />Total governmental activities expenses 20,152,940 17,247,657 13,992,190 13,418,643 <br />Business-type activities: <br />Water 1,170,902 1,020,770 1,089,569 1,045,901 <br />Sewer 1,298,963 1,287,943 1,432,107 1,466,847 <br />Total business-type activities expenses 2,469,865 2,308,713 2,521,676 2,512,748 <br />Total primary government expenses $22,622,805 $19,556,370 $16,513,866 $15,931,391 <br />Program revenues <br />Governmental activities: <br />Charges for services: <br />General government $91,646 $79,844 $101,741 $98,403 <br />Public safety 1,078,995 1,296,418 725,747 691,005 <br />Public services 575,292 600,325 594,168 605,207 <br />Conservation of natural resources 4,559 3,660 3,858 4,153 <br />Community development 15,839 11,623 8,667 14,148 <br />Operating grants and contributions 851,791 693,065 682,797 617,450 <br />Capital grants and contributions 7,189,346 1,094,789 1,357,015 1,388,984 <br />Total governmental activities program revenues 9,807,468 3,779,724 3,473,993 3,419,350 <br />Business-type activities: <br />Charges for services: <br />Water 1,215,763 1,058,493 1,365,817 1,087,013 <br />Sewer 1,446,112 1,472,093 1,502,164 1,498,218 <br />Operating grants and contributions - - 62,710 - <br />Capital grants and contributions 80,750 10,117 8,769 8,709 <br />Total business-type activities 2,742,625 2,540,703 2,939,460 2,593,940 <br />Total primary government program revenues $12,550,093 $6,320,427 $6,413,453 $6,013,290 <br />142