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CITY OF LINO LAKES, MINNESOTA <br />TABLE OF CONTENTS <br />Page <br />Reference Number <br />I. INTRODUCTORY SECTION <br />Principal City Officials 1 <br />Organizational Chart 2 <br />Letter of Transmittal 3 <br />Certificate of Achievement for Excellence in Financial Reporting 8 <br />II. FINANCIAL SECTION <br />Independent Auditors' Report 9 <br />Management's Discussion and Analysis 12 <br />Basic Financial Statements <br />Statement of Net Position <br />Statement <br />1 <br />22 <br />Statement of Activities <br />Statement <br />2 <br />23 <br />Balance Sheet - Governmental Funds <br />Statement <br />3 <br />25 <br />Reconciliation of the Governmental Funds Balance Sheet to the <br />Statement of Net Position <br />Statement <br />4 <br />27 <br />Statement of Revenues, Expenditures, and Changes in Fund Balance - <br />Governmental Funds <br />Statement <br />5 <br />28 <br />Reconciliation of the Governmental Funds Statement of Revenues, <br />Expenditures, and Changes in Fund Balance to the Statement <br />of Activities <br />Statement <br />6 <br />30 <br />Statement of Net Position - Proprietary Funds <br />Statement <br />7 <br />31 <br />Statement of Revenues, Expenses, and Changes in Net Position - <br />Proprietary Funds <br />Statement <br />8 <br />32 <br />Statement of Cash Flows - Proprietary Funds <br />Statement <br />9 <br />33 <br />Statement of Net Position - Fiduciary Funds — Agency Funds <br />Statement 10 <br />34 <br />Notes to Financial Statements <br />35 <br />