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CITY OF LINO LAKES, MINNESOTA
<br />FUND BALANCES, GOVERNMENTAL FUNDS
<br />Last Ten Fiscal Years
<br />(Modified Accrual Basis of Accounting)
<br />2008 2009 2010 2011
<br />General Fund:
<br />Reserved $190,825 $196,568 $181,471 $ -
<br />Unreserved 5,393,316 5,191,396 5,445,334 -
<br />Nonspendable - - - 165,079
<br />Unassigned - - - 5,440,101
<br />Total general fund $5,584,141 $5,387,964 $5,626,805 $5,605,180
<br />All other governmental funds:
<br />Reserved reported in:
<br />Special revenue funds $226,973 $227,176 $227,342 $ -
<br />Capital projects funds 812,400 736,772 658,875 -
<br />Debt service funds 3,405,272 3,457,349 2,986,102 -
<br />Permanent funds 100,000 100,000 100,000 -
<br />Unreserved reported in:
<br />Special revenue funds 106,573 93,956 110,471 -
<br />Capital projects funds 5,927,411 11,611,835 12,537,841 -
<br />Debt service funds - (558,443) (1,093,765) -
<br />Permanent funds 22,224 15,824 12,676 -
<br />Nonspendable - - - 906,010
<br />Restricted - - - 2,658,010
<br />Committed - - - 110,568
<br />Assigned - - - 10,808,268
<br />Unassigned - - - (3,154,496)
<br />Total all other governmental funds $10,600,853 $15,684,469 $15,539,542 $11,328,360
<br />Total all funds $16,184,994 $21,072,433 $21,166,347 $16,933,540
<br />The City implemented GASB Statement No. 54 for the fiscal year ended December 31, 2011. Information
<br />for years prior to 2011 is presented in accordance with fund balance classifications in effect at that time.
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