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CITY OF LINO LAKES, MINNESOTA Statement 8
<br />STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION - PROPRIETARY FUNDS
<br />Year Ended December 31, 2015
<br />Operating revenue:
<br />Charges for services
<br />Hook-up charges
<br />Water meter sales
<br />Other operating revenue
<br />Total operating revenue
<br />Operating expenses:
<br />Personal services
<br />Materials and supplies
<br />Contractual services
<br />MCES sewer charges
<br />Depreciation
<br />Utilities
<br />Other
<br />Total operating expenses
<br />Net income (loss) from operations
<br />Other income (expense):
<br />Investment earnings
<br />Net increase (decrease) in fair value of investments
<br />Special assessments
<br />Total other expense
<br />Net income before contributions and transfers
<br />Capital contributions and transfers:
<br />Contributions from private sources
<br />Capital contributions from primary government
<br />Transfer out
<br />Total contributions and transfers
<br />Change in net position
<br />Net position - January 1
<br />Prior Period restatement for Implementation
<br />of GASB Standard (See Note 20)
<br />Net position - January 1, as Restated
<br />Net position - December 31
<br />Total
<br />Water Sewer 2015
<br />$ 972,096
<br />$ 1,611,053
<br />$ 2,583,149
<br />13,260
<br />10,580
<br />23,840
<br />15,128
<br />-
<br />15,128
<br />14,352
<br />-
<br />14,352
<br />1,014,836
<br />1,621,633
<br />2,636,469
<br />204,983
<br />209,624
<br />414,607
<br />136,270
<br />29,145
<br />165,415
<br />117,204
<br />128,324
<br />245,528
<br />-
<br />751,648
<br />751,648
<br />836,772
<br />892,427
<br />1,729,199
<br />84,645
<br />41,263
<br />125,908
<br />15,023
<br />37,411
<br />52,434
<br />1,394,897
<br />2,089,842
<br />3,484,739
<br />(380,061)
<br />(468,209)
<br />(848,270)
<br />33,166
<br />47,918
<br />81,084
<br />(12,245)
<br />(17,672)
<br />(29,917)
<br />472
<br />473
<br />945
<br />21,393
<br />30,719
<br />52,112
<br />(358,668)
<br />(437,490)
<br />(796,158)
<br />263,024
<br />142,017
<br />405,041
<br />1,708,933
<br />1,183,136
<br />2,892,069
<br />(33,417)
<br />(33,417)
<br />(66,834)
<br />1,938,540
<br />1,291,736
<br />3,230,276
<br />1,579,872
<br />854,246
<br />2,434,118
<br />18,860,755
<br />22,583,545
<br />41,444,300
<br />(38,999)
<br />(38,960)
<br />(77,959)
<br />18,821,756
<br />22,544,585
<br />41,366,341
<br />$ 20,401,628
<br />$ 23,398,831
<br />$ 43,800,459
<br />The accompanying notes are an integral part of these basic financial statements.
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