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CITY OF LINO LAKES, MINNESOTA <br />CHANGES IN NET POSITION <br />Last Ten Fiscal Years <br />(Accrual Basis of Accounting) <br />2012 2013 2014 2015 <br />Expenses <br />Governmental activities: <br />General government $1,883,961 $1,566,388 $2,036,550 $2,016,351 <br />Public safety 4,046,415 3,950,197 4,107,759 5,135,865 <br />Public services 6,795,150 5,376,671 5,880,030 7,971,712 <br />Conservation of natural resources 184,051 141,204 159,649 186,111 <br />Community development 430,121 404,726 407,448 432,268 <br />Interest and fees on long-term debt 837,755 951,842 618,680 632,876 <br />Total governmental activities expenses 14,177,453 12,391,028 13,210,116 16,375,183 <br />Business-type activities: <br />Water 949,121 927,800 965,641 1,394,897 <br />Sewer 1,527,637 1,584,395 1,628,258 2,089,842 <br />Total business-type activities expenses 2,476,758 2,512,195 2,593,899 3,484,739 <br />Total primary government expenses $16,654,211 $14,903,223 $15,804,015 $19,859,922 <br />Program revenues <br />Governmental activities: <br />Charges for services: <br />General government $129,151 $93,118 $103,072 $818,468 <br />Public safety 642,745 697,584 763,470 199,498 <br />Public services 668,128 632,002 621,221 603,866 <br />Conservation of natural resources 19,297 1,347 1,882 - <br />Community development 16,940 28,118 39,395 - <br />Operating grants and contributions 450,179 527,368 840,676 526,107 <br />Capital grants and contributions 5,125,693 941,960 335,733 1,176,732 <br />Total governmental activities program revenues 7,052,133 2,921,497 2,705,449 3,324,671 <br />Business-type activities: <br />Charges for services: <br />Water 1,371,809 1,208,742 965,425 1,014,836 <br />Sewer 1,505,781 1,516,397 1,564,099 1,621,633 <br />Operating grants and contributions - - 263,024 263,024 <br />Capital grants and contributions 20,018 883 1,035 3,035,031 <br />Total business-type activities 2,897,608 2,726,022 2,793,583 5,934,524 <br />Total primary government program revenues $9,949,741 $5,647,519 $5,499,032 $9,259,195 <br />130