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IV-11
<br />CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF NET POSITION
<br />December 31, 2018
<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 of resources related to pensions
<br />Liabilities:
<br />Accounts payable and other current liabilities
<br />Accrued interest payable
<br />Compensated absences payable:
<br />Due within one year
<br />Due in more than one year
<br />Other post employment benefits
<br />Bonds and notes payable:
<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 of resources
<br />Net position:
<br />Net investment in capital assets
<br />Restricted for:
<br />Debt service
<br />Tax increment purposes
<br />Park improvements
<br />Economic development
<br />Environmental improvements -nonexpendable
<br />Environmental improvements -expendable
<br />Other purposes
<br />Unrestricted
<br />Total net position
<br />Primary Government
<br />Governmental Business-Type
<br />Activities Activities
<br />$34,714,073 $14,999,488
<br />124,736
<br />77,256 1,982
<br />61,051 366,298
<br />288,184 37,188
<br />(559,110) 559,110
<br />39,898
<br />198,715
<br />6,654,764
<br />225,000
<br />164,913
<br />7,082,740 1,623,032
<br />37,019,827 31,086,047
<br />86,052,149 48,713,043
<br />4,305,683 61,906
<br />1,834,176 87,787
<br />147,374
<br />497,161 28,292
<br />316,711 4,586
<br />748,050 8,594
<br />2,815,075
<br />21,637,763
<br />4,428,954 270,544
<br />32,425,264 399,803
<br />6,087,516 95,240
<br />47,160
<br />6,134,676 95,240
<br />24,640,555 32,709,079
<br />8,954,265
<br />557,211
<br />227,540
<br />225,000
<br />100,000
<br />33,853
<br />481,948
<br />16,577,520 15,570,827
<br />$51,797,892 $48,279,906
<br />The accompanying notes are an integral part of these financial statements.
<br />Total
<br />$49,713,561
<br />124,736
<br />79,238
<br />427,349
<br />325,372
<br />39,898
<br />198,715
<br />6,654,764
<br />225,000
<br />164,913
<br />8,705,772
<br />68,105,874
<br />134,765,192
<br />4,367,589
<br />1,921,963
<br />147,374
<br />525,453
<br />321,297
<br />756,644
<br />2,815,075
<br />21,637,763
<br />4,699,498
<br />32,825,067
<br />6,182,756
<br />47,160
<br />6,229,916
<br />57,349,634
<br />8,954,265
<br />557,211
<br />227,540
<br />225,000
<br />100,000
<br />33,853
<br />481,948
<br />32,148,347
<br />$100,077,798
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