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CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF NET POSITION
<br />PROPRIETARY FUNDS
<br />December 31, 2016
<br />Assets:
<br />Current assets:
<br />Cash and cash equivalents
<br />Due from other governmental units
<br />Accounts receivable - net
<br />Prepaid items
<br />Inventory
<br />Interfund loan receivable
<br />Total current assets
<br />Noncurrent assets:
<br />Capital assets:
<br />Construction in progress
<br />Equipment
<br />Water and sewer systems
<br />Total capital assets
<br />Less: Allowance for depreciation
<br />Net capital assets
<br />Total assets
<br />Deferred outflows of resources related to pensions
<br />Total assets and deferred outflows
<br />Liabilities:
<br />Current liabilities:
<br />Accounts payable
<br />Salaries payable
<br />Contracts payable
<br />Other accrued liabilities
<br />Compensated absences payable - current portion
<br />Total current liabilities
<br />Noncurrent liabilities:
<br />Compensated absences payable - noncurrent portion
<br />Net pension liability
<br />Total noncurrent liabilities
<br />Total liabilities
<br />Deferred inflows of resources related to pensions
<br />Total liabilities and deferred inflows
<br />Net position:
<br />Investment in capital assets
<br />Unrestricted
<br />Total net position
<br />Statement 7
<br />Business -Type Activities - Enterprise Funds
<br />601 Water 602 Sewer Total
<br />$4,947,883
<br />$8,522,604
<br />$13,470,487
<br />-
<br />2,023
<br />2,023
<br />142,284
<br />216,275
<br />358,559
<br />10,161
<br />19,086
<br />29,247
<br />81,827
<br />-
<br />81,827
<br />-
<br />559,110
<br />559,110
<br />5,182,155
<br />9,319,098
<br />14,501,253
<br />201,104
<br />201,104
<br />4,282,412
<br />1,335,024
<br />5,617,436
<br />124,259
<br />328,432
<br />452,691
<br />20,847,774
<br />22,032,433
<br />42,880,207
<br />25,254,445
<br />23,695,889
<br />48,950,334
<br />(8,118,178)
<br />(8,971,546)
<br />(17,089,724)
<br />17,136,267
<br />14,724,343
<br />31,860,610
<br />22,318,422
<br />24,043,441
<br />46,361,863
<br />$45,724,057
<br />84,151
<br />84,151
<br />168,302
<br />22,402,573
<br />24,127,592
<br />46,530,165
<br />43,143
<br />157,235
<br />200,378
<br />3,010
<br />3,010
<br />6,020
<br />74,403
<br />-
<br />74,403
<br />3,335
<br />3,150
<br />6,485
<br />17,393
<br />17,393
<br />34,786
<br />141,284
<br />180,788
<br />322,072
<br />15,802
<br />15,802
<br />31,604
<br />201,104
<br />201,104
<br />402,208
<br />216,906
<br />216,906
<br />433,812
<br />358,190
<br />397,694
<br />755,884
<br />25,112
<br />25,112
<br />50,224
<br />383,302
<br />422,806
<br />806,108
<br />17,136,267
<br />14,724,343
<br />31,860,610
<br />4,883,004
<br />8,980,443
<br />13,863,447
<br />$22,019,271
<br />$23,704,786
<br />$45,724,057
<br />The accompanying notes are an integral part of these financial statements.
<br />41
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