|
CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF NET POSITION
<br />December 31, 2019
<br />Assets:
<br />Cash and investments
<br />Accrued interest receivable
<br />Due from other governmental units
<br />Accounts receivable -net
<br />Prepaid items
<br />Internal balances
<br />Inventory
<br />Taxes receivable
<br />Special assessments receivable
<br />Long-term note receivable
<br />Net pension asset
<br />Capital assets -nondepreciable
<br />Capital assets -net of accumulated depreciation
<br />Total assets
<br />Deferred outflows ofresources:
<br />Pension related
<br />OPEB related
<br />Total deferred outflows ofresources
<br />Liabilities:
<br />Accounts payable and other current liabilities
<br />Deposits payable
<br />Accrued interest payable
<br />Other post employment benefits:
<br />Due within one year
<br />Due in more than one year
<br />Long-term liabilities:
<br />Due within one year
<br />Due in more than one year
<br />Net pension liability:
<br />Due in more than one year
<br />Total liabilities
<br />Deferred inflows of resources:
<br />Pension related
<br />OPEB related
<br />Total deferred inflows ofresources
<br />Net position:
<br />Net investment in capital assets
<br />Restricted for:
<br />Debt service
<br />Tax increment purposes
<br />Park improvements
<br />Other purposes
<br />Umestricted
<br />Total net position
<br />Governmental
<br />Activities
<br />$33,274,770
<br />140,376
<br />62,818
<br />108,939
<br />299,749
<br />(559,110)
<br />200,014
<br />7,943,006
<br />225,000
<br />317,669
<br />13,798,284
<br />36,061,400
<br />91,872,915
<br />3,072,263
<br />11,786
<br />3,084,049
<br />1,287,855
<br />2,139,839
<br />132,474
<br />22,728
<br />531,535
<br />3,333,866
<br />19,444,630
<br />4,630,334
<br />31,523,261
<br />4,691,103
<br />279,081
<br />4,970,184
<br />28,433,053
<br />9,900,523
<br />675,228
<br />900,326
<br />914,354
<br />17,640,035
<br />$58,463,519
<br />Primary Government
<br />Business-Type
<br />Activities
<br />$15,721,760
<br />2,238
<br />324,995
<br />37,097
<br />559,110
<br />22,496
<br />6,123,837
<br />30,266,983
<br />53,058,516
<br />36,994
<br />36,994
<br />74,596
<br />262
<br />6,106
<br />38,596
<br />672
<br />281,658
<br />401,890
<br />65,572
<br />65,572
<br />36,390,820
<br />16,237,228
<br />$52,628,048
<br />The accompanying notes are an integral part of these financial statements.
<br />Total
<br />$48,996,530
<br />140,376
<br />65,056
<br />433,934
<br />336,846
<br />22,496
<br />200,014
<br />7,943,006
<br />225,000
<br />317,669
<br />19,922,121
<br />66,328,383
<br />144,931,431
<br />3,109,257
<br />11,786
<br />3,121,043
<br />1,362,451
<br />2,139,839
<br />132,474
<br />22,990
<br />537,641
<br />3,372,462
<br />19,445,302
<br />4,911,992
<br />31,925,151
<br />4,756,675
<br />279,081
<br />5,035,756
<br />64,823,873
<br />9,900,523
<br />675,228
<br />900,326
<br />914,354
<br />33,877,263
<br />$111,091,567
<br />IV-9
|