|
CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF NET POSITION
<br />December 31, 2014
<br />ASSETS
<br />Cash and investments
<br />Accrued interest receivable
<br />Accounts receivable
<br />Due from other governments
<br />Internal balances
<br />Taxes receivable
<br />Special assessments receivable
<br />Long-term notes receivable
<br />Prepaid items
<br />Inventory
<br />Permanently restricted cash and investments
<br />Capital assets:
<br />Land
<br />Construction in progress
<br />Other capital assets, net of depreciation
<br />Total assets
<br />LIABILITIES
<br />Accounts payable
<br />Salaries payable
<br />Contracts and retainage payable
<br />Accrued interest payable
<br />Due to other governments
<br />Other accrued liabilities
<br />Non-current liabilities:
<br />Due within one year
<br />Due in more than one year
<br />Total liabilities
<br />NET POSITION
<br />Net Investment in Capital Assets
<br />Restricted for:
<br />Debt service - expendable
<br />Economic development
<br />Environmental improvements - expendable
<br />Environmental improvements - nonexpendable
<br />Unrestricted
<br />Total net position
<br />Statement 1
<br />Governmental
<br />Business -type
<br />Activities
<br />Activities
<br />Total
<br />$ 22,800,304
<br />$ 13,055,884
<br />$ 35,856,188
<br />62,539
<br />-
<br />62,539
<br />103,349
<br />350,728
<br />454,077
<br />86,428
<br />1,750
<br />88,178
<br />(559,110)
<br />559,110
<br />-
<br />239,532
<br />-
<br />239,532
<br />9,592,176
<br />2,049
<br />9,594,225
<br />225,000
<br />-
<br />225,000
<br />254,773
<br />33,825
<br />288,598
<br />-
<br />26,262
<br />26,262
<br />100,000
<br />-
<br />100,000
<br />3,275,859
<br />-
<br />3,275,859
<br />808,093
<br />-
<br />808,093
<br />32,129,032
<br />27,556,022
<br />59,685,054
<br />69,117,975
<br />41,585,630
<br />110,703,605
<br />399,101
<br />78,760
<br />477,861
<br />139,854
<br />9,780
<br />149,634
<br />113,308
<br />-
<br />113,308
<br />249,868
<br />-
<br />249,868
<br />1,097
<br />-
<br />1,097
<br />684
<br />-
<br />684
<br />3,163,953
<br />36,726
<br />3,200,679
<br />16,315,242
<br />16,064
<br />16,331,306
<br />20,383,107
<br />141,330
<br />20,524,437
<br />19,540,807
<br />27,556,022
<br />47,096,829
<br />8,312,623
<br />-
<br />8,312,623
<br />225,000
<br />-
<br />225,000
<br />28,734
<br />-
<br />28,734
<br />100,000
<br />-
<br />100,000
<br />20,527,704
<br />13,888,278
<br />34,415,982
<br />$ 48,734,868
<br />$ 41,444,300
<br />$ 90,179,168
<br />The accompanying notes are an integral part of these basic f nancial statements.
<br />22
<br />
|