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CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF NET POSITION
<br />December 31, 2021
<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 />Net pension asset
<br />Capital assets - nondepreciable
<br />Capital assets - net of accumulated depreciation
<br />Total assets
<br />Deferred outflows of resources:
<br />Pension related
<br />OPEB related
<br />Total deferred outflows of resources
<br />Liabilities:
<br />Accounts payable and other current liabilities
<br />Deposits payable
<br />Accrued interest payable
<br />Unearned revenue
<br />Other post employment benefits:
<br />Due in more than one year
<br />Long-term liabilities:
<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 (nonexpendable) for environmental purposes
<br />Restricted (expendable) for:
<br />Debt service
<br />Park improvements
<br />Tax increment purposes
<br />Fire Department pension plan
<br />Other purposes
<br />Unrestricted
<br />Total net position
<br />Statement 1
<br />Primary Government
<br />Governmental Business -Type
<br />Activities Activities Total
<br />$38,134,799
<br />$15,871,469
<br />$54,006,268
<br />140,768
<br />-
<br />140,768
<br />159,898
<br />2,236
<br />162,134
<br />52,288
<br />400,851
<br />453,139
<br />465,192
<br />127,557
<br />592,749
<br />(559,110)
<br />559,110
<br />-
<br />-
<br />18,077
<br />18,077
<br />227,084
<br />-
<br />227,084
<br />8,948,542
<br />-
<br />8,948,542
<br />533,340
<br />-
<br />533,340
<br />13,5 86,051
<br />3,239,205
<br />16,825,256
<br />47,542,204
<br />40,326,811
<br />87,869,015
<br />109,231,056
<br />60,545,316
<br />169,776,372
<br />4,445,267
<br />177,865
<br />4,623,132
<br />92,843
<br />-
<br />92,843
<br />4,538,110
<br />177,865
<br />4,715,975
<br />1,054,872
<br />151,737
<br />1,206,609
<br />2,375,417
<br />-
<br />2,375,417
<br />261,299
<br />-
<br />261,299
<br />1,190,147
<br />-
<br />1,190,147
<br />456,037
<br />46,206
<br />502,243
<br />2,929,787
<br />47,876
<br />2,977,663
<br />20,758,941
<br />2,520
<br />20,761,461
<br />3,148,143
<br />246,012
<br />3,394,155
<br />32,174,643
<br />494,351
<br />32,668,994
<br />6,291,675
<br />237,212
<br />6,528,887
<br />450,486
<br />-
<br />450,486
<br />6,742,161
<br />237,212
<br />6,979,373
<br />38,987,698
<br />43,566,016
<br />82,553,714
<br />100,000
<br />-
<br />100,000
<br />10,721,235
<br />-
<br />10,721,235
<br />1,778,971
<br />-
<br />1,778,971
<br />580,723
<br />-
<br />580,723
<br />457,288
<br />-
<br />457,288
<br />251,033
<br />-
<br />251,033
<br />21,975,414
<br />16,425,602
<br />38,401,016
<br />$74,852,362
<br />$59,991,618
<br />$134,843,980
<br />The accompanying notes are an integral part of these financial statements.
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