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CITY OF LINO LAKES, MINNESOTA <br />COMBINING BALANCE SHEET <br />NONMAJOR GOVERNMENTAL FUNDS <br />December 31, 2021 <br />Assets <br />Cash and investments <br />Due from other governmental units <br />Accounts receivable - net <br />Prepaid items <br />Advances to other funds <br />Taxes receivable: <br />Due from county <br />Special assessments receivable: <br />Due from county <br />Delinquent <br />Deferred <br />Interfund loan receivable <br />Total assets <br />Statement 18 <br />Permanent <br />Fund <br />Total <br />Environment & <br />Nonmajor <br />Special <br />Debt <br />Capital <br />Stewardship <br />Governmental <br />Revenue <br />Service <br />Project <br />Fund <br />Funds <br />$1,922,627 <br />$5,241,849 <br />$6,578,603 <br />$142,603 <br />$13,885,682 <br />30,457 <br />- <br />- <br />- <br />30,457 <br />1,969 <br />- <br />4,680 <br />- <br />6,649 <br />108,573 <br />- <br />- <br />- <br />108,573 <br />- <br />- <br />457,303 <br />- <br />457,303 <br />- <br />- <br />9,361 <br />- <br />9,361 <br />- <br />14 <br />245 <br />- <br />259 <br />- <br />- <br />1,387 <br />- <br />1,387 <br />- <br />569,840 <br />1,024,075 <br />- <br />1,593,915 <br />- <br />- <br />1,910,972 <br />- <br />1,910,972 <br />$2,063,626 <br />$5,811,703 <br />$9,986,626 <br />$142,603 <br />$18,004,558 <br />Liabilities, Deferred Inflows of Resources, and Fund Balance <br />Liabilities: <br />Accounts payable <br />Due to other governmental units <br />Advances from other funds <br />Retainage payable <br />Unearned revenue <br />Total liabilities <br />Deferred inflows of resources: <br />Unavailable revenue <br />$45,462 <br />$2,000 $201,757 <br />$8,414 $257,633 <br />3,822 <br />- - <br />- 3,822 <br />35,211 <br />- 422,092 <br />- 457,303 <br />- <br />- 25,684 <br />- 25,684 <br />1,170,814 <br />- 11,908 <br />- 1,182,722 <br />1,255,309 <br />2,000 661,441 <br />8,414 1,927,164 <br />569,840 1,025,462 <br />1,595,302 <br />Fund balance: <br />Nonspendable <br />108,573 - <br />- <br />100,000 208,573 <br />Restricted <br />216,844 5,239,863 <br />2,359,694 <br />34,189 7,850,590 <br />Committed <br />531,131 - <br />- <br />- 531,131 <br />Assigned <br />- - <br />6,353,034 <br />- 6,353,034 <br />Unassigned <br />(48,231) - <br />(413,005) <br />- (461,236) <br />Total fund balance <br />808,317 5,239,863 <br />8,299,723 <br />134,189 14,482,092 <br />Total liabilities, deferred inflows <br />of resources, and fund balance $2,063,626 $5,811,703 $9,986,626 $142,603 $18,004,558 <br />102 <br />