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CITY OF LINO LAKES, MINNESOTA
<br />FUND BALANCES, GOVERNMENTAL FUNDS
<br />Last Ten Fiscal Years
<br />(Modified Accrual Basis of Accounting)
<br />2007 2008 2009 2010
<br />General Fund:
<br />Reserved $181,759 $190,825 $196,568 $181,471
<br />Unreserved 5,356,272 5,393,316 5,191,396 5,445,334
<br />Nonspendable - - - -
<br />Unassigned - - - -
<br />Total general fund $5,538,031 $5,584,141 $5,387,964 $5,626,805
<br />All other governmental funds:
<br />Reserved reported in:
<br />Special revenue funds $226,921 $226,973 $227,176 $227,342
<br />Capital projects funds 885,825 812,400 736,772 658,875
<br />Debt service funds 3,925,402 3,405,272 3,457,349 2,986,102
<br />Permanent funds 100,000 100,000 100,000 100,000
<br />Unreserved reported in:
<br />Special revenue funds 100,955 106,573 93,956 110,471
<br />Capital projects funds 8,395,827 5,927,411 11,611,835 12,537,841
<br />Debt service funds - - (558,443) (1,093,765)
<br />Permanent funds 17,023 22,224 15,824 12,676
<br />Nonspendable - - - -
<br />Restricted - - - -
<br />Committed - - - -
<br />Assigned - - - -
<br />Unassigned - - - -
<br />Total all other governmental funds $13,651,953 $10,600,853 $15,684,469 $15,539,542
<br />Total all funds $19,189,984 $16,184,994 $21,072,433 $21,166,347
<br />The City implemented GASB Statement No. 54 for the fiscal year ended December 31, 2011. Information
<br />for years prior to 2011 is presented in accordance with fund balance classifications in effect at that time.
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