|
CITY OF LINO LAKES, MINNESOTA
<br />FUND BALANCES, GOVERNMENTAL FUNDS
<br />Last Ten Fiscal Years
<br />(Modified Accrual Basis of Accounting)
<br />2009 2010 2011 2012
<br />General Fund:
<br />Reserved $196,568 $181,471 $ - $ -
<br />Unreserved 5,191,396 5,445,334 - -
<br />Nonspendable - - 165,079 180,786
<br />Unassigned - - 5,440,101 5,053,031
<br />Total general fund $5,387,964 $5,626,805 $5,605,180 $5,233,817
<br />All other governmental funds:
<br />Reserved reported in:
<br />Special revenue funds $227,176 $227,342 $ - $ -
<br />Capital projects funds 736,772 658,875 - -
<br />Debt service funds 3,457,349 2,986,102 - -
<br />Permanent funds 100,000 100,000 - -
<br />Unreserved reported in:
<br />Special revenue funds 93,956 110,471 - -
<br />Capital projects funds 11,611,835 12,537,841 - -
<br />Debt service funds (558,443) (1,093,765) - -
<br />Permanent funds 15,824 12,676 - -
<br />Nonspendable - - 906,010 823,113
<br />Restricted - - 2,658,010 3,041,524
<br />Committed - - 110,568 115,196
<br />Assigned - - 10,808,268 15,573,179
<br />Unassigned - - (3,154,496) (3,262,728)
<br />Total all other governmental funds $15,684,469 $15,539,542 $11,328,360 $16,290,284
<br />Total all funds $21,072,433 $21,166,347 $16,933,540 $21,524,101
<br />The City implemented GASB Statement No. 54 for the fiscal year ended December 31, 2011. Information
<br />for years prior to 2011 is presented in accordance with fund balance classifications in effect at that time.
<br />138
|