06-03-2019 Council Packet - Laserfiche WebLink

Home Search

CITY OF LINO LAKES, MINNESOTA TABLE OF CONTENTS Page Reference No. Letter of Transmittal 3 Certificate of Achievement for Excellence in Financial Reporting9 Organization Chart 10 Principal City Officials 11 Independent Auditor's Report 15 Management's Discussion and Analysis 19 Basic Financial Statements: Government-Wide Financial Statements: Statement of Net Position Statement 1 33 Statement of Activities Statement 2 34 Fund Financial Statements: Balance Sheet - Governmental Funds Statement 3 36 Reconciliation of the Balance Sheet of Governmental Funds To the Statement of Net Position Statement 4 39 Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds Statement 5 40 Reconciliation of the Statement of Revenues, Expenditures and Changes In Fund Balance of Governmental Funds to the Statement of Activities Statement 6 42 Statement of Net Position - Proprietary Funds Statement 7 43 Statement of Revenues, Expenses and Changes in Fund Net Position - Proprietary Funds Statement 8 44 Statement of Cash Flows - Proprietary Funds Statement 9 45 Statement of Net Position - Fiduciary Funds Statement 10 46 Notes to Financial Statements 47 Required Supplementary Information: Budgetary Comparison Schedule - General Fund Statement 11 88 Schedule of Changes in the Total OPEB Liability and Related Ratios Statement 12 94 Schedule of Proportionate Share of Net Pension Liability - General Employees Retirement Fund Statement 13 95 Schedule of Pension Contributions - General Employees Retirement Fund Statement 14 96 INTRODUCTORY SECTION FINANCIAL SECTION