Comprehensive Annual Financial Report 12/31/2016

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CITY OF LINO LAKES, MINNESOTA TABLE OF CONTENTS INTRODUCTORY SECTION Letter of Transmittal Certificate of Achievement for Excellence in Financial Reporting Organization Chart Principal City Officials FINANCIAL SECTION Independent Auditor's Report Management's Discussion and Analysis Basic Financial Statements: Government -Wide Financial Statements: Statement of Net Position Statement of Activities Fund Financial Statements: Balance Sheet - Governmental Funds Reconciliation of the Balance Sheet of Governmental Funds To the Statement of Net Position Statements of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds Reconciliation of the Statement of Revenues, Expenditures and Changes In Fund Balance of Governmental Funds to the Statement of Activities Statement of Net Position - Proprietary Funds Statement of Revenues, Expenses and Changes in Fund Net Position - Proprietary Funds Statement of Cash Flows - Proprietary Funds Statement of Net Position - Fiduciary Funds Notes to Financial Statements Required Supplementary Information: Budgetary Comparison Schedule - General Fund Schedule of Funding Progress - Retiree Health Plan Schedule of Proportionate Share of Net Pension Liability - General Employees Retirement Fund Schedule of Pension Contributions - General Employees Retirement Fund Page Reference No. 3 8 9 10 13 17 Statement 1 31 Statement 2 32 Statement 3 34 Statement 4 37 Statement 5 38 Statement 6 40 Statement 7 41 Statement 8 42 Statement 9 43 Statement 10 44 45 Statement 11 86 Statement 12 92 Statement 13 93 Statement 14 94