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CITY OF LINO LAKES, MINNESOTA <br />BALANCE SHEET <br />GOVERNMENTAL FUNDS <br />December 31, 2022 <br />202 333 G.O. <br />The Rookery Improvement <br />General Fund Activity Center Note of 2009A <br />Assets <br />Cash and investments $10,153,223 $500 $ - <br />Accrued interest receivable 186,869 - - <br />Due from other governments 152,075 - - <br />Accounts receivable - net 32,907 6,629 - <br />Prepaid items 518,196 50,538 - <br />Advances to other funds - - - <br />Taxes receivable: <br />Due from county 185,927 - - <br />Delinquent 73,684 - - <br />Special assessments receivable: <br />Due from county - - 1,492 <br />Delinquent 217 - 665 <br />Deferred 914 - 1,492,117 <br />Leases receivable 557,564 - - <br />Interfund loan receivable - - - <br />Total assets $11,861,576 $57,667 $1,494,274 <br />Liabilities, Deferred Inflows of Resources, and Fund Balances <br />Liabilities: <br />Accounts payable $157,356 $94,649 $ - <br />Salaries payable 382,184 42,300 - <br />Due to other governments 46,694 13,196 138 <br />Advances from other funds - 89,627 - <br />Retainage payable - - - <br />Deposits payable 2,549,399 - - <br />Unearned revenue 7,048 81,650 - <br />Interfund loan payable - - - <br />Total liabilities 3,142,681 321,422 138 <br />Deferred inflows of resources: <br />Unavailable revenue 74,814 - 1,492,783 <br />Lease related 557,564 - - <br />Total deferred inflows of resources 632,378 - 1,492,783 <br />Fund balance: <br />Nonspendable 518,196 50,538 - <br />Restricted - - - <br />Committed 58,600 - - <br />Assigned - - 1,353 <br />Unassigned 7,509,721 (314,293) - <br />Total fund balance 8,086,517 (263,755)1,353 <br />Total liabilities, deferred inflows of $11,861,576 $57,667 $1,494,274 <br /> resources, and fund balanceThe accompanying notes are an integral part of these financial statements. <br />36