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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 />2010 2011 2012 2013 <br />Expenses <br />Governmental activities: <br />General government $1,987,415 $1,990,137 $1,883,961 $1,566,388 <br />Public safety 3,971,261 4,019,101 4,046,415 3,950,197 <br />Public services 5,092,970 9,329,451 6,795,150 5,376,671 <br />Conservation of natural resources 197,571 139,544 184,051 141,204 <br />Community development 1,105,254 617,747 430,121 404,726 <br />Interest and fees on long-term debt 1,064,172 927,535 837,755 951,842 <br />Total governmental activities expenses 13,418,643 17,023,515 14,177,453 12,391,028 <br />Business-type activities: <br />Water 1,045,901 966,643 949,121 927,800 <br />Sewer 1,466,847 1,638,063 1,527,637 1,584,395 <br />Total business-type activities expenses 2,512,748 2,604,706 2,476,758 2,512,195 <br />Total primary government expenses $15,931,391 $19,628,221 $16,654,211 $14,903,223 <br />Program revenues <br />Governmental activities: <br />Charges for services: <br />General government $98,403 $103,687 $129,151 $93,118 <br />Public safety 691,005 713,985 642,745 697,584 <br />Public services 605,207 593,263 668,128 632,002 <br />Conservation of natural resources 4,153 4,392 19,297 1,347 <br />Community development 14,148 5,138 16,940 28,118 <br />Operating grants and contributions 617,450 593,798 450,179 527,368 <br />Capital grants and contributions 1,388,984 7,347,613 5,125,693 941,960 <br />Total governmental activities program revenues 3,419,350 9,361,876 7,052,133 2,921,497 <br />Business-type activities: <br />Charges for services: <br />Water 1,087,013 1,090,104 1,371,809 1,208,742 <br />Sewer 1,498,218 1,494,188 1,505,781 1,516,397 <br />Operating grants and contributions - - - - <br />Capital grants and contributions 8,709 1,462 20,018 883 <br />Total business-type activities 2,593,940 2,585,754 2,897,608 2,726,022 <br />Total primary government program revenues $6,013,290 $11,947,630 $9,949,741 $5,647,519 <br />136