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<br />32 <br />CITY OF LINO LAKES, MINNESOTAStatement 8 <br />STATEMENT OF REVENUES, EXPENSES, AND CHANGE S IN NET POSITION - PROPRIETARY FUNDS <br />Total <br />WaterSewer2012 <br />Operating revenue: <br /> Charges for services1,352,003 $ 1,499,589 $ 2,851,592 $ <br /> Hook-up charges6,770 5,930 12,700 <br /> Water meter sales7,309 - 7,309 <br /> Other operating revenue5,727 262 5,989 <br /> Total operating revenue1,371,809 1,505,781 2,877,590 <br />Operating expenses: <br /> Personal services168,409 171,616 340,025 <br /> Materials and supplies153,665 22,865 176,530 <br /> Contractual services90,926 107,989 198,915 <br /> MCES sewer charges- 684,933 684,933 <br /> Depreciation423,887 438,180 862,067 <br /> Utilities90,992 42,555 133,547 <br /> Other19,598 59,499 79,097 <br /> Total operating expenses947,477 1,527,637 2,475,114 <br />Net income from operations424,332 (21,856) 402,476 <br />Other income (expense): <br /> Investment earnings35,321 66,752 102,073 <br /> Special assessments19,125 893 20,018 <br /> Bond interest(1,237) - (1,237) <br /> Paying agent fees(407) - (407) <br /> Total other income (expense)52,802 67,645 120,447 <br />Net income before contributions and transfers477,134 45,789 522,923 <br />Capital contributions and transfers: <br /> Capital contributions from primary government12,725 15,254 27,979 <br /> Transfer out(34,511) (34,511) (69,022) <br />Change in Net Position455,348 26,532 481,880 <br />Net Position - January 117,857,797 22,560,431 40,418,228 <br />Net Position - December 3118,313,145 $ 22,586,963 $ 40,900,108 $ <br />The accompanying notes are an integral part of these basic financial statements. <br />Year Ended December 31, 2012 <br />