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CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF NET POSITION - PROPRIETARY FUNDS
<br />December 31, 2015
<br />Assets
<br />Current assets:
<br />Cash and cash equivalents
<br />Accounts receivable
<br />Due from other governmental units
<br />Interfund receivable
<br />Due from county - special assessments
<br />Prepaid items
<br />Total current assets
<br />Non-current assets:
<br />Inventory
<br />Capital assets not being depreciated:
<br />Construction in progress
<br />Capital assets being depreciated:
<br />Buildings
<br />Equipment
<br />Water and sewer systems
<br />Total capital assets
<br />Less: allowance for depreciation
<br />Net capital assets
<br />Total noncurrent assets
<br />Total assets
<br />Deferred Outflows of Resources
<br />Total Assets and Deferred Outflows of Resources
<br />Liabilities
<br />Current liabilities:
<br />Accounts payable
<br />Salaries payable
<br />Other accrued liabilities
<br />Compensated absences payable - current portion
<br />Total current liabilities
<br />Non-current liabilities:
<br />Compensated absences payable - long term
<br />Net Pension Liability
<br />Total noncurrent liabilities
<br />Total liabilities
<br />Deferred Inflows of Resources
<br />Total Liabilities and Deferred Inflows of Resources
<br />Net position
<br />Investment in capital assets
<br />Unrestricted
<br />Total net position
<br />Total Liabilities, Deferred Inflows of Resources,
<br />and Net Position
<br />The accompanying notes are an integral part of these basic financial statements.
<br />31
<br />Statement 7
<br />42,022
<br />1,259,174
<br />120,723
<br />20,891,552
<br />22,271,449
<br />(7,692,655)
<br />14,578,794
<br />14,620,816
<br />20.519.543
<br />570,897
<br />328,432
<br />22,164,830
<br />23,064,159
<br />(8,515,124)
<br />14,549,035
<br />14,549,035
<br />23.489.817
<br />42,022
<br />1,830,071
<br />449,155
<br />43,056,382
<br />45,335,608
<br />(16,207,779)
<br />29,127, 829
<br />29,169, 851
<br />44,009,360
<br />5,833 5,827 11,660
<br />20,525,376 23,495,644 44,021,020
<br />30,462
<br />10,713
<br />Total
<br />Water
<br />Sewer
<br />2015
<br />$ 5,738,284
<br />$ 8,141,597
<br />$ 13,879,881
<br />151,533
<br />219,451
<br />370,984
<br />-
<br />1,594
<br />1,594
<br />-
<br />559,110
<br />559,110
<br />1,655
<br />1,655
<br />3,310
<br />7,255
<br />17,375
<br />24,630
<br />5,898,727
<br />8,940,782
<br />14,839,509
<br />42,022
<br />1,259,174
<br />120,723
<br />20,891,552
<br />22,271,449
<br />(7,692,655)
<br />14,578,794
<br />14,620,816
<br />20.519.543
<br />570,897
<br />328,432
<br />22,164,830
<br />23,064,159
<br />(8,515,124)
<br />14,549,035
<br />14,549,035
<br />23.489.817
<br />42,022
<br />1,830,071
<br />449,155
<br />43,056,382
<br />45,335,608
<br />(16,207,779)
<br />29,127, 829
<br />29,169, 851
<br />44,009,360
<br />5,833 5,827 11,660
<br />20,525,376 23,495,644 44,021,020
<br />30,462
<br />10,713
<br />41,175
<br />7,728
<br />7,728
<br />15,456
<br />7,140
<br />-
<br />7,140
<br />18,792
<br />18,792
<br />37,584
<br />64,122
<br />37,233
<br />101,355
<br />13,300
<br />13,300
<br />26,600
<br />42,622
<br />42,580
<br />85,202
<br />55,922
<br />55,880
<br />111,802
<br />120,044
<br />93,113
<br />213,157
<br />3,704
<br />3,700
<br />7,404
<br />123,748
<br />96,813
<br />220,561
<br />14,578,794
<br />5,822,834
<br />20,401,628
<br />$ 20,525,376
<br />14,549,035
<br />8,849,796
<br />23,398,831
<br />$ 23,495,644
<br />29,127, 829
<br />14,672,630
<br />43,800,459
<br />$ 44,021,020
<br />
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