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CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF REVENUES, EXPENSES AND
<br />CHANGES IN FUND NET POSITION
<br />PROPRIETARY FUNDS
<br />For The Year Ended December 31, 2021
<br />Operating revenues:
<br />Charges for services
<br />Hook-up charges
<br />Water meter sales
<br />Total operating revenues
<br />Operating expenses:
<br />Personal services
<br />Materials and supplies
<br />Contractual services
<br />MCES sewer charges
<br />Depreciation
<br />Utilities
<br />Other
<br />Total operating expenses
<br />Operating income (loss)
<br />Nonoperating revenues (expenses):
<br />Gain on disposal of capital assets
<br />Investment earnings
<br />Total nonoperating revenues (expenses)
<br />Income (loss) before contributions and transfers
<br />Contributions and transfers:
<br />Capital contributions from private sources
<br />Capital contributions from governmental activities
<br />Transfer out
<br />Total contributions and transfers
<br />Change in net position
<br />Net position - January 1
<br />Net position - December 31
<br />Amounts reported above
<br />Amounts reported for business -type activities in the
<br />statement of activities are different because:
<br />Transfer in of capital assets from governmental activities
<br />Amounts reported on the statement of activities
<br />Statement 8
<br />Business -Type Activities - Enterprise Funds
<br />601 Water 602 Sewer Totals
<br />$1,475,211
<br />68,770
<br />139,309
<br />1,683,290
<br />$1,835,443 $3,310,654
<br />56,597 125,367
<br />139,309
<br />1,892,040 3,575,330
<br />308,976
<br />314,141
<br />623,117
<br />309,272
<br />44,591
<br />353,863
<br />246,169
<br />216,601
<br />462,770
<br />-
<br />988,487
<br />988,487
<br />625,544
<br />550,018
<br />1,175,562
<br />108,849
<br />46,153
<br />155,002
<br />22,676
<br />27,001
<br />49,677
<br />1,621,486
<br />2,186,992
<br />3,808,478
<br />61,804
<br />(294,952)
<br />(233,148)
<br />14,506
<br />14,506
<br />29,012
<br />(34,068)
<br />(52,696)
<br />(86,764)
<br />(19,562)
<br />(38,190)
<br />(57,752)
<br />42,242
<br />(333,142)
<br />(290,900)
<br />452,255
<br />428,047
<br />(322,933)
<br />557,369
<br />300,148 752,403
<br />4,660 432,707
<br />- (322,933)
<br />304,808 862,177
<br />599,611 (28,334) 571,277
<br />30,858,612 28,561,729 59,420,341
<br />$31,458,223 $28,533,395 $59,991,618
<br />Capital
<br />Contributions Transfers - Net
<br />$1,185,110 ($322,933)
<br />(432,707) 432,707
<br />$752,403 $109,774
<br />The accompanying notes are an integral part of these financial statements.
<br />42
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