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CITY OF LINO LAKES, MINNESOTA <br />TABLE OF CONTENTS <br />Page <br />Reference Number <br />Required Supplementary Information <br />General Fund: <br />Schedule of Revenues, Expenditures and Changes in Fund <br />Balance - Budget and Actual Statement 11 60 <br />Note to Required Supplementary Information 66 <br />Schedule of Funding Progress for Postemployment Benefit Plan Statement 12 67 <br />Combining Fund Financial Statements <br />Combining Balance Sheet — Nonmajor Governmental Funds Statement 13 68 <br />Combining Statement of Revenues, Expenditures, and Changes in <br />Fund Balance — Nonmajor Governmental Funds Statement 14 74 <br />Special Revenue Fund — Program Recreation: <br />Schedule of Revenues, Expenditures, and Changes in Fund <br />Balance — Budget and Actual Statement 15 80 <br />Statement of Changes in Assets and Liabilities — Fiduciary Funds — <br />Agency Funds Statement 16 81 <br />Supplementary Financial and Other Information <br />Combined Schedule of Indebtedness <br />Exhibit <br />1 <br />82 <br />Schedule of Deferred Tax Levies <br />Exhibit <br />2 <br />84 <br />Debt Service Payments to Maturity - All Bonds <br />Exhibit <br />3 <br />86 <br />Insurance in Force <br />Exhibit <br />4 <br />89 <br />Taxable Valuations, Tax Levies and Tax Rates <br />Exhibit <br />5 <br />90 <br />III. STATISTICAL SECTION <br />Net Position by Component — Last Ten Fiscal Years <br />Table <br />1 <br />91 <br />Changes in Net Position - Last Ten Fiscal Years <br />Table <br />2 <br />92 <br />Fund Balances, Governmental Funds - Last Ten Fiscal Years <br />Table <br />3 <br />94 <br />Changes in Fund Balances, Governmental Funds — Last Ten Fiscal Years <br />Table <br />4 <br />96 <br />Assessed and Actual Value of Taxable Property - <br />Last Ten Fiscal Years <br />Table <br />5 <br />98 <br />