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CITY OF LINO LAKES, MINNESOTA
<br />BALANCE SHEET - GOVERNMENTAL FUNDS
<br />December 31, 2014
<br />The accompanying notes are an integral part of these basic financial statements
<br />25
<br />G.O.
<br />Improvement
<br />Municipal
<br />Improvement
<br />Note
<br />State
<br />Assets
<br />General
<br />Bonds 2005A
<br />2009F
<br />Aid
<br />Cash and investments
<br />$
<br />5,078,336
<br />$ 959
<br />$ 33,780
<br />$ 3,922,220
<br />Accrued interest receivable
<br />62,539
<br />-
<br />-
<br />-
<br />Accounts receivable
<br />80,444
<br />-
<br />-
<br />-
<br />Due from other governmental units
<br />86,428
<br />-
<br />-
<br />-
<br />Interfund receivable
<br />-
<br />-
<br />-
<br />-
<br />Taxes receivable:
<br />Delinquent
<br />115,320
<br />-
<br />-
<br />-
<br />Due from county
<br />92,170
<br />-
<br />-
<br />-
<br />Delinquent tax increment
<br />-
<br />-
<br />-
<br />-
<br />Special assessments receivable:
<br />Delinquent
<br />6,835
<br />-
<br />726
<br />-
<br />Noncurrent
<br />271
<br />5,561,118
<br />2,729,693
<br />-
<br />Due from county
<br />-
<br />-
<br />7,180
<br />-
<br />Long-term notes receivable
<br />-
<br />-
<br />-
<br />-
<br />Prepaid items
<br />253,471
<br />-
<br />-
<br />-
<br />Permanently restricted cash and investments
<br />-
<br />-
<br />-
<br />-
<br />Advances to other funds
<br />-
<br />-
<br />-
<br />-
<br />Total assets
<br />$
<br />5,775,814
<br />$ 5,562,077
<br />$ 2,771,379
<br />$ 3,922,220
<br />Liabilities , Deferred Inflows of
<br />Resources and Fund Balances
<br />Liabilities:
<br />Interfund payable
<br />$
<br />-
<br />$ 2,494,643
<br />-
<br />Accounts payable
<br />198,448
<br />-
<br />6,061
<br />-
<br />Salaries payable
<br />139,401
<br />-
<br />-
<br />-
<br />Contracts and retainage payable
<br />7,907
<br />-
<br />-
<br />-
<br />Due to other governmental units
<br />1,097
<br />-
<br />-
<br />-
<br />Advances from other funds
<br />-
<br />-
<br />-
<br />-
<br />Unearned revenue
<br />-
<br />-
<br />-
<br />Total liabilities
<br />346,853
<br />2,494,643
<br />6,061
<br />-
<br />Deferred inflows of resources:
<br />Unavailable resources
<br />122,426
<br />5,561,118
<br />2,730,419
<br />-
<br />Fund balances:
<br />Nonspendable
<br />253,471
<br />-
<br />-
<br />-
<br />Restricted
<br />-
<br />-
<br />34,899
<br />-
<br />Committed
<br />-
<br />-
<br />-
<br />-
<br />Assigned
<br />-
<br />-
<br />-
<br />3,922,220
<br />Unassigned
<br />5,053,064
<br />(2,493,684)
<br />-
<br />-
<br />Total fund balances
<br />5,306,535
<br />(2,493,684)
<br />34,899
<br />3,922,220
<br />Total liabilities , deferred inflows of
<br />resources and fund balances
<br />$
<br />5,775,814
<br />$ 5,562,077
<br />$ 2,771,379
<br />$ 3,922,220
<br />The accompanying notes are an integral part of these basic financial statements
<br />25
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