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CITY OF LINO LAKES, MINNESOTA <br />STATEMENT OF REVENUES, EXPENSES AND Statement 8 <br />PROPRIETARY FUNDS <br />For The Year Ended December 31, 2020 <br />601 Water 602 Sewer Totals <br />Operating revenues: <br />Charges for services $1,225,474 $1,768,044 $2,993,518 <br />Hook-up charges 43,260 35,187 78,447 <br />Water meter sales 72,825 - 72,825 <br />Total operating revenues 1,341,559 1,803,231 3,144,790 <br />Operating expenses: <br />Personal services 307,712 316,088 623,800 <br />Materials and supplies 290,275 33,244 323,519 <br />Contractual services 210,109 230,420 440,529 <br />MCES sewer charges - 1,035,391 1,035,391 <br />Depreciation 616,893 512,771 1,129,664 <br />Utilities 85,248 47,168 132,416 <br />Other 22,045 24,783 46,828 <br />Total operating expenses 1,532,282 2,199,865 3,732,147 <br />Operating income (loss)(190,723)(396,634)(587,357) <br />Nonoperating revenues (expenses): <br />Investment earnings 149,623 234,340 383,963 <br />Intergovernmental revenue 42,152 - 42,152 <br />Total nonoperating revenues (expenses)191,775 234,340 426,115 <br />Income before contributions and transfers 1,052 (162,294)(161,242) <br />Contributions and transfers: <br />Capital contributions from private sources 1,516,637 1,370,629 2,887,266 <br />Capital contributions from governmental activities 3,940,716 169,089 4,109,805 <br />Transfer in - 83,821 83,821 <br />Transfer out (127,357) - (127,357) <br />Total contributions and transfers 5,329,996 1,623,539 6,953,535 <br />Change in net position 5,331,048 1,461,245 6,792,293 <br />Net position - January 1 25,527,564 27,100,484 52,628,048 <br />Net position - December 31 $30,858,612 $28,561,729 $59,420,341 <br />Capital <br />Contributions Transfers - Net <br />Amounts reported above $6,997,071 ($43,536) <br />Amounts reported for business-type activities in the <br />statement of activities are different because: <br />Transfer in of capital assets from governmental activities (4,109,805) 4,109,805 <br />Amounts reported on the statement of activities $2,887,266 $4,066,269 <br />CHANGES IN FUND NET POSITION <br />Business-Type Activities - Enterprise Funds <br />The accompanying notes are an integral part of these financial statements. <br />42