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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 />2009 2010 2011 2012 <br />Expenses <br />Governmental activities: <br />General government $2,201,439 $1,987,415 $1,990,137 $1,883,961 <br />Public safety 4,299,366 3,971,261 4,019,101 4,046,415 <br />Public services 5,341,113 5,092,970 9,329,451 6,795,150 <br />Conservation of natural resources 215,607 197,571 139,544 184,051 <br />Community development 1,005,997 1,105,254 617,747 430,121 <br />Interest and fees on long-term debt 928,668 1,064,172 927,535 837,755 <br />Total governmental activities expenses 13,992,190 13,418,643 17,023,515 14,177,453 <br />Business-type activities: <br />Water 1,089,569 1,045,901 966,643 949,121 <br />Sewer 1,432,107 1,466,847 1,638,063 1,527,637 <br />Total business-type activities expenses 2,521,676 2,512,748 2,604,706 2,476,758 <br />Total primary government expenses $16,513,866 $15,931,391 $19,628,221 $16,654,211 <br />Program revenues <br />Governmental activities: <br />Charges for services: <br />General government $101,741 $98,403 $103,687 $129,151 <br />Public safety 725,747 691,005 713,985 642,745 <br />Public services 594,168 605,207 593,263 668,128 <br />Conservation of natural resources 3,858 4,153 4,392 19,297 <br />Community development 8,667 14,148 5,138 16,940 <br />Operating grants and contributions 682,797 617,450 593,798 450,179 <br />Capital grants and contributions 1,357,015 1,388,984 7,347,613 5,125,693 <br />Total governmental activities program revenues 3,473,993 3,419,350 9,361,876 7,052,133 <br />Business-type activities: <br />Charges for services: <br />Water 1,365,817 1,087,013 1,090,104 1,371,809 <br />Sewer 1,502,164 1,498,218 1,494,188 1,505,781 <br />Operating grants and contributions 62,710 - - - <br />Capital grants and contributions 8,769 8,709 1,462 20,018 <br />Total business-type activities 2,939,460 2,593,940 2,585,754 2,897,608 <br />Total primary government program revenues $6,413,453 $6,013,290 $11,947,630 $9,949,741 <br />134