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IV-17
<br />CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF NET POSITION
<br />PROPRIETARY FUNDS
<br />December 31, 2018
<br />Assets:
<br />Current assets:
<br />Cash and cash equivalents
<br />Due from other governmental units
<br />Accounts receivable -net
<br />Prepaid items
<br />Inventory
<br />Total current assets
<br />Noncurrent assets:
<br />Interfund loan receivable
<br />Capital assets:
<br />Construction in progress
<br />Equipment
<br />Water and sewer systems
<br />Total capital assets
<br />Less: Allowance for depreciation
<br />Net capital assets
<br />Total assets
<br />Deferred outflows of resources related to pensions
<br />Total assets and deferred outflows
<br />Liabilities:
<br />Current liabilities:
<br />Accounts payable
<br />Salaries payable
<br />Due to other governments
<br />Other accrued liabilities
<br />Compensated absences payable -current portion
<br />Total current liabilities
<br />Noncurrent liabilities:
<br />Compensated absences payable -noncurrent portion
<br />Other post employment benefits
<br />Net pension liability
<br />Total noncurrent liabilities
<br />Total liabilities
<br />Deferred inflows of resources related to pensions
<br />Total liabilities and deferred inflows
<br />Net position:
<br />Investment in capital assets
<br />Unrestricted
<br />Total net position
<br />Business-T~e Activities -Ente!:Erise Funds
<br />601 Water 602 Sewer Total
<br />$6,022,044 $8,977,444 $14,999,488
<br />1,982 1,982
<br />150,405 215,893 366,298
<br />13,909 23,279 37,188
<br />39,898 39,898
<br />6,226,256 9,218,598 15,444,854
<br />559,110 559,110
<br />818,359 804,673 1,623,032
<br />154,909 333,754 488,663
<br />25,796,237 24,042,195 49,838,432
<br />26,769,505 25,180,622 51,950,127
<br />(9,296,553} (9,944,495) (19,241,048)
<br />17,472,952 15,236,127 32,709,079
<br />23,699,208 25,013,835 48,713,043
<br />30,953 30,953 61,906
<br />23,730,161 25,044,788 48,774,949
<br />28,110 33,294 61,404
<br />4,952 4,952 9,904
<br />8,453 2,952 11,405
<br />3,110 1,964 5,074
<br />14,146 14,146 28,292
<br />58,771 57,308 116,079
<br />2,293 2,293 4,586
<br />4,297 4,297 8,594
<br />135,272 135,272 270,544
<br />141,862 141,862 283,724
<br />200,633 199,170 399,803
<br />47,620 47,620 95,240
<br />248,253 246,790 495,043
<br />17,472,952 15,236,127 32,709,079
<br />6,008,956 9,561,871 15,570,827
<br />$23,481,908 $24,797,998 $48,279,906
<br />The accompanying notes are an integral part of these financial statements.
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