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CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF NET POSITION
<br />PROPRIETARY FUNDS
<br />December 31, 2017
<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 />Due to other governments
<br />Other accrued liabilities
<br />Compensated absences payable - current portion
<br />Total current liabilities
<br />Noncurrent liabilities:
<br />Compensated absences payable - noncurrent portion
<br />Other post employment benefits
<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 />$5,477,346
<br />$8,444,352
<br />$13,921,698
<br />-
<br />1,614
<br />1,614
<br />157,008
<br />219,949
<br />376,957
<br />9,255
<br />17,827
<br />27,082
<br />30,368
<br />-
<br />30,368
<br />-
<br />914,949
<br />914,949
<br />5,673,977
<br />9,598,691
<br />15,272,668
<br />14,213
<br />28,426
<br />772,676
<br />734,477
<br />1,507,153
<br />143,429
<br />331,225
<br />474,654
<br />24,949,194
<br />23,048,571
<br />47,997,765
<br />25,865,299
<br />24,114,273
<br />49,979,572
<br />(8,698,982)
<br />(9,448,640)
<br />(18,147,622)
<br />17,166,317
<br />14,665,633
<br />31,831,950
<br />22,840,294
<br />24,264,324
<br />47,104,618
<br />17,166,317
<br />48,559
<br />48,559
<br />97,118
<br />22,888,853
<br />24,312,883
<br />47,201,736
<br />8,256
<br />7,054
<br />15,310
<br />3,917
<br />3,917
<br />7,834
<br />11,683
<br />2,769
<br />14,452
<br />3,289
<br />2,568
<br />5,857
<br />19,065
<br />19,065
<br />38,130
<br />46,210
<br />35,373
<br />81,583
<br />14,213
<br />14,213
<br />28,426
<br />4,240
<br />4,240
<br />8,480
<br />169,149
<br />169,149
<br />338,298
<br />187,602
<br />187,602
<br />375,204
<br />233,812
<br />222,975
<br />456,787
<br />33,477
<br />33,477
<br />66,954
<br />267,289
<br />256,452
<br />523,741
<br />17,166,317
<br />14,665,633
<br />31,831,950
<br />5,455,247
<br />9,390,798
<br />14,846,045
<br />$22,621,564
<br />$24,056,431
<br />$46,677,995
<br />The accompanying notes are an integral part of these financial statements.
<br />41
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