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