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CITY OF LINO LAKES, MINNESOTA
<br />BALANCE SHEET Statement 3
<br />GOVERNMENTAL FUNDS
<br />December 31, 2017
<br />333 G.O. 342 G.O. Other Total
<br />Improvement Improvement 406 Area and Governmental Governmental
<br />General Fund Note of 2009A Bonds of 2016B Unit Charge Funds Funds
<br />Assets
<br />Cash and investments $6,648,162 $ - $944,886 $7,528,465 $9,813,467 $24,934,980
<br />Accrued interest receivable 84,517 - - - - 84,517
<br />Due from other governmental units 133,556 - - - - 133,556
<br />Accounts receivable - net 23,758 - - 25,439 1,855 51,052
<br />Prepaid items 243,317 - - - 1,659 244,976
<br />Taxes receivable:
<br />Due from county 23,611 - - - 6,789 30,400
<br />Delinquent 56,559 - - - 13,088 69,647
<br />Special assessments receivable:
<br />Due from county - - - 2,400 798 3,198
<br />Delinquent - - - 9,129 9,151 18,280
<br />Deferred 329 2,639,483 2,994,379 1,117,458 1,181,734 7,933,383
<br />Interfund loan receivable - - - 100,361 2,934,516 3,034,877
<br />Long-term notes receivable - - - - 225,000 225,000
<br />Total assets $7,213,809 $2,639,483 $3,939,265 $8,783,252 $14,188,057 $36,763,866
<br /> Liabilities, Deferred Inflows of Resources, and Fund Balances
<br />Liabilities:
<br />Accounts payable $194,538 $ - $705 $510 $257,313 $453,066
<br />Salaries payable 110,845 - - - 453 111,298
<br />Due to other governmental units 34,613 - - - 12,176 46,789
<br />Contracts payable - - - - 125,455 125,455
<br />Interfund loan payable - - 2,876,643 - 1,073,183 3,949,826
<br />Total liabilities 339,996 0 2,877,348 510 1,468,580 4,686,434
<br />Deferred inflows of resources:
<br />Unavailable revenue 56,888 2,639,483 2,994,379 1,126,587 1,203,973 8,021,310
<br />Fund balance:
<br />Nonspendable 243,317 - - - 101,659 344,976
<br />Restricted - - - - 5,289,641 5,289,641
<br />Committed - - - - 175,401 175,401
<br />Assigned - - - 7,656,155 6,925,514 14,581,669
<br />Unassigned 6,573,608 - (1,932,462) - (976,711) 3,664,435
<br />Total fund balance 6,816,925 0 (1,932,462) 7,656,155 11,515,504 24,056,122
<br />Total liabilities, deferred inflows
<br />of resources, and fund balance $7,213,809 $2,639,483 $3,939,265 $8,783,252 $14,188,057 $36,763,866
<br />The accompanying notes are an integral part of these financial statements.
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