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CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF NET POSITION
<br />December 31, 2017
<br />Assets:
<br />Cash and investments
<br />Accrued interest receivable
<br />Due from other governmental units
<br />Accounts receivable - net
<br />Prepaid items
<br />Internal balances
<br />Inventory
<br />Taxes receivable
<br />Special assessments receivable
<br />Long-term notes receivable
<br />Net pension asset
<br />Capital assets - nondepreciable
<br />Capital assets - net of accumulated depreciation
<br />Total assets
<br />Deferred outflows of resources related to pensions
<br />Liabilities:
<br />Accounts payable and other current liabilities
<br />Accrued interest payable
<br />Compensated absences payable:
<br />Due within one year
<br />Due in more than one year
<br />Other post employment benefits
<br />Bonds and notes payable:
<br />Due within one year
<br />Due in more than one year
<br />Net pension liability:
<br />Due in more than one year
<br />Total liabilities
<br />Deferred inflows of resources:
<br />Pension related
<br />OPEB related
<br />Total deferred inflows of resources
<br />Net position:
<br />Net investment in capital assets
<br />Restricted for:
<br />Debt service
<br />Economic development
<br />Tax increment purposes
<br />Environmental improvements - nonexpendable
<br />Environmental improvements - expendable
<br />Other purposes
<br />Unrestricted
<br />Total net position
<br />Statement 1
<br />Primary Government
<br />Governmental Business -Type
<br />Activities Activities Total
<br />$24,934,980
<br />$13,921,698
<br />$38,856,678
<br />84,517
<br />-
<br />84,517
<br />133,556
<br />1,614
<br />135,170
<br />51,052
<br />376,957
<br />428,009
<br />244,976
<br />27,082
<br />272,058
<br />(914,949)
<br />914,949
<br />-
<br />-
<br />30,368
<br />30,368
<br />100,047
<br />-
<br />100,047
<br />7,954,861
<br />-
<br />7,954,861
<br />225,000
<br />-
<br />225,000
<br />127,994
<br />-
<br />127,994
<br />5,964,669
<br />1,507,153
<br />7,471,822
<br />36,646,358
<br />30,324,797
<br />66,971,155
<br />75,553,061
<br />47,104,618
<br />122,657,679
<br />5,625,220
<br />97,118
<br />5,722,338
<br />736,608
<br />43,453
<br />780,061
<br />157,528
<br />-
<br />157,528
<br />492,042
<br />38,130
<br />530,172
<br />276,866
<br />28,426
<br />305,292
<br />738,061
<br />8,480
<br />746,541
<br />3,130,600 - 3,130,600
<br />16,845,643 - 16,845,643
<br />5,774,457
<br />338,298
<br />6,112,755
<br />28,151,805
<br />456,787
<br />28,608,592
<br />6,359,775
<br />66,954
<br />6,426,729
<br />51,083
<br />-
<br />51,083
<br />6,410,858
<br />66,954
<br />6,477,812
<br />22,868,259
<br />31,831,950
<br />54,700,209
<br />10,564,305
<br />-
<br />10,564,305
<br />225,000
<br />-
<br />225,000
<br />479,695
<br />-
<br />479,695
<br />100,000
<br />-
<br />100,000
<br />23,316
<br />-
<br />23,316
<br />337,831
<br />-
<br />337,831
<br />12,017,212
<br />14,846,045
<br />26,863,257
<br />$46,615,618
<br />$46,677,995
<br />$93,293,613
<br />The accompanying notes are an integral part of these financial statements.
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