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CITY OF LINO LAKES, MINNESOTA <br />TABLE OF CONTENTS <br />Page <br />Reference No. <br />INTRODUCTORY SECTION <br />Letter of Transmittal 3 <br />Certificate of Achievement for Excellence in Financial Reporting 7 <br />Organization Chart 8 <br />Principal City Officials 9 <br />FINANCIAL SECTION <br />Independent Auditor's Report <br />13 <br />Management's Discussion and Analysis <br />17 <br />Basic Financial Statements: <br />Government -Wide Financial Statements: <br />Statement of Net Position <br />Statement 1 31 <br />Statement of Activities <br />Statement 2 32 <br />Fund Financial Statements: <br />Balance Sheet - Governmental Funds <br />Statement 3 34 <br />Reconciliation of the Balance Sheet of Governmental Funds <br />To the Statement of Net Position <br />Statement 4 37 <br />Statement of Revenues, Expenditures and Changes in Fund Balance - <br />Governmental Funds <br />Statement 5 38 <br />Reconciliation of the Statement of Revenues, Expenditures and Changes <br />In Fund Balance of Governmental Funds to the Statement of Activities <br />Statement 6 40 <br />Statement of Net Position - Proprietary Funds <br />Statement 7 41 <br />Statement of Revenues, Expenses and Changes in Fund Net Position - <br />Proprietary Funds <br />Statement 8 42 <br />Statement of Cash Flows - Proprietary Funds <br />Statement 9 43 <br />Notes to Financial Statements <br />45 <br />Required Supplementary Information: <br />Budgetary Comparison Schedule - General Fund <br />Statement 10 82 <br />Schedule of Changes in the Total OPEB Liability and Related Ratios <br />Statement 11 88 <br />Schedule of Proportionate Share of Net Pension Liability - <br />General Employees Retirement Fund <br />Statement 12 89 <br />Schedule of Pension Contributions - <br />General Employees Retirement Fund <br />Statement 13 90 <br />