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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 />Fiscal Year <br />Note: Governmental Accounting Standards Board Statement No. 54 was implemented in 2011. <br />W <br />2005 <br />2006 <br />2007 <br />2008 <br />General Fund <br />Reserved <br />$ <br />148,652 <br />$ <br />153,009 <br />$ <br />181,759 <br />$ <br />190,825 <br />Unreserved <br />5,300,156 <br />5,337,225 <br />5,356,272 <br />5,393,316 <br />Nonspendable <br />- <br />- <br />- <br />- <br />Unassigned <br />- <br />- <br />- <br />- <br />Total general fund <br />$ <br />5,448,808 <br />$ <br />5,490,234 <br />$ <br />5,538,031 <br />$ <br />5,584,141 <br />All Other Governmental Funds <br />Reserved reported in: <br />Special Revenue Funds <br />$ <br />1,763 <br />$ <br />1,813 <br />$ <br />226,921 <br />$ <br />226,973 <br />Capital Projects Funds <br />957,112 <br />957,112 <br />885,825 <br />812,400 <br />Debt Service Funds <br />7,371,359 <br />3,992,952 <br />3,925,402 <br />3,405,272 <br />Permanent Funds <br />100,000 <br />100,000 <br />100,000 <br />100,000 <br />Unreserved reported in: <br />Special Revenue Funds <br />74,716 <br />82,385 <br />100,955 <br />106,573 <br />Capital Projects Funds <br />7,348,375 <br />5,525,508 <br />8,395,827 <br />5,927,411 <br />Debt Service Funds <br />- <br />- <br />- <br />- <br />Permanent Funds <br />853 <br />5,378 <br />17,023 <br />22,224 <br />Nonspendable <br />- <br />- <br />- <br />- <br />Restricted <br />- <br />- <br />- <br />- <br />Committed <br />- <br />- <br />- <br />- <br />Assigned <br />- <br />- <br />- <br />- <br />Unassigned <br />- <br />- <br />- <br />- <br />Total all other governmental funds <br />$ <br />15,854,178 <br />$ <br />10,665,148 <br />$ <br />13,651,953 <br />$ <br />10,600,853 <br />Total all funds <br />$ <br />21,302,986 <br />$ <br />16,155,382 <br />$ <br />19,189,984 <br />$ <br />16,184,994 <br />Note: Governmental Accounting Standards Board Statement No. 54 was implemented in 2011. <br />W <br />