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CITY OF LINO LAKES, MINNESOTA
<br />CHANGES IN NET POSITION
<br />Last Ten Fiscal Years
<br />(Accrual Basis of Accounting)
<br />Net (expense) revenue:
<br />Governmental activities
<br />Business -type activities
<br />Total primary government, net
<br />General revenues and other changes in net position:
<br />Governmental activities:
<br />Property taxes
<br />Unrestricted grants and contributions
<br />Unrestricted investment earnings
<br />Gain on disposal of capital assets
<br />Special item - withdrawal from fire district
<br />Transfers
<br />Total governmental activities
<br />Business -type activities:
<br />Unrestricted investment earnings
<br />Transfers
<br />Total business -type activities
<br />Total primary government
<br />2008 2009 2010 2011
<br />($13,467,933) ($10,518,197) ($9,999,293) ($7,661,639)
<br />231,990 417,784 81,192 (18,952)
<br />(13,235,943) (10,100,413) (9,918,101) (7,680,591)
<br />9,424,697
<br />9,808,324
<br />8,764,183
<br />8,768,805
<br />129,607
<br />11,321
<br />4,389
<br />4,072
<br />576,071
<br />429,325
<br />225,677
<br />251,250
<br />12,512
<br />12,644
<br />-
<br />37,579
<br />(994,202)
<br />(136,068)
<br />(7,078)
<br />66,122
<br />9,148,685
<br />10,125,546
<br />8,987,171
<br />9,127,828
<br />274,498
<br />228,747
<br />104,770
<br />126,215
<br />994,202
<br />136,068
<br />7,078
<br />(66,122)
<br />1,268,700
<br />364,815
<br />111,848
<br />60,093
<br />$10,417,385
<br />$10,490,361
<br />$9,099,019
<br />$9,187,921
<br />Change in net position:
<br />Governmental activities ($4,319,248) ($392,651) ($1,012,122) $1,466,189
<br />Business -type activities 1,500,690 782,599 193,040 41,141
<br />Total primary government change in net position ($2,818,558) $389,948 ($819,082) $1,507,330
<br />GASB 68 was implemented in 2015. Pension expense for years prior to 2015 was not restated.
<br />GASB 75 was implemented in 2017. OPEB expense for years prior to 2017 was not restated.
<br />138
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