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CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF REVENUES, EXPENSES AND
<br />CHANGES IN FUND NET POSITION
<br />PROPRIETARY FUNDS
<br />For The Year Ended December 31, 2016
<br />Operating revenues:
<br />Charges for services
<br />Hook-up charges
<br />Water meter sales
<br />Other operating revenue
<br />Total operating revenues
<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 />Operating income (loss)
<br />Nonoperating revenues (expenses):
<br />Investment earnings
<br />Net increase in fair value of investments
<br />Gain (loss) on disposal of capital assets
<br />Total nonoperating revenues (expenses)
<br />Income (loss) before contributions and transfers
<br />Contributions and transfers:
<br />Capital contributions from private sources
<br />Capital contributions from governmental activities
<br />Transfer out
<br />Total contributions and transfers
<br />Change in net position
<br />Net position - January 1, as previously reported
<br />Prior period adjustment
<br />Net position - January 1, as restated
<br />Net position - December 31
<br />Statement 8
<br />Business -Type Activities - Enterprise Funds
<br />601 Water 602 Sewer Totals
<br />$1,025,269
<br />$1,638,272
<br />$2,663,541
<br />26,010
<br />21,050
<br />47,060
<br />30,687
<br />-
<br />30,687
<br />12,931
<br />-
<br />12,931
<br />1,094,897
<br />1,659,322
<br />2,754,219
<br />236,409
<br />239,698
<br />476,107
<br />452,100
<br />26,129
<br />478,229
<br />100,243
<br />51,564
<br />151,807
<br />-
<br />877,565
<br />877,565
<br />436,384
<br />456,422
<br />892,806
<br />86,889
<br />40,229
<br />127,118
<br />18,566
<br />26,958
<br />45,524
<br />1,330,591
<br />1,718,565
<br />3,049,156
<br />(235,694)
<br />(59,243)
<br />(294,937)
<br />37,560
<br />62,404
<br />99,964
<br />2,754
<br />4,401
<br />7,155
<br />(37,102)
<br />(132,397)
<br />(169,499)
<br />3,212
<br />(65,592)
<br />(62,380)
<br />(232,482)
<br />(124,835)
<br />(357,317)
<br />871,552
<br />672,395
<br />1,543,947
<br />1,101,903
<br />91,732
<br />1,193,635
<br />(34,627)
<br />(244,594)
<br />(279,221)
<br />1,938,828
<br />519,533
<br />2,458,361
<br />1,706,346
<br />394,698
<br />2,101,044
<br />20,401,628
<br />23,398,831
<br />43,800,459
<br />(88,703)
<br />(88,743)
<br />(177,446)
<br />20,312,925
<br />23,310,088
<br />43,623,013
<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 />42
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