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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 />2014 2015 2016 2017 <br />Expenses <br />Governmental activities: <br />General government $2,036,550 $2,016,351 $2,456,864 $2,395,633 <br />Public safety 4,107,759 5,135,865 6,567,523 5,166,538 <br />Public works 5,880,030 7,971,712 6,228,893 5,492,395 <br />Culture and recreation - - - - <br />Conservation of natural resources 159,649 186,111 216,905 200,016 <br />Community development 407,448 432,268 454,144 459,455 <br />Interest and fees on long-term debt 618,680 632,876 831,529 518,897 <br />Total governmental activities expenses 13,210,116 16,375,183 16,755,858 14,232,934 <br />Business-type activities: <br />Water 965,641 1,394,897 1,367,693 1,245,249 <br />Sewer 1,628,258 2,089,842 1,850,962 1,901,821 <br />Storm water - - - - <br />Total business-type activities expenses 2,593,899 3,484,739 3,218,655 3,147,070 <br />Total primary government expenses $15,804,015 $19,859,922 $19,974,513 $17,380,004 <br />Program revenues <br />Governmental activities: <br />Charges for services: <br />General government $103,072 $818,468 $520,231 $550,117 <br />Public safety 763,470 199,498 1,359,426 2,249,152 <br />Public works 621,221 603,866 865,327 801,633 <br />Culture and recreation - - - - <br />Conservation of natural resources 1,882 - - - <br />Community development 39,395 - - - <br />Operating grants and contributions 840,676 526,107 722,858 1,106,014 <br />Capital grants and contributions 335,733 1,176,732 5,046,307 4,141,383 <br />Total governmental activities program revenues 2,705,449 3,324,671 8,514,149 8,848,299 <br />Business-type activities: <br />Charges for services: <br />Water 965,425 1,014,836 1,094,897 1,150,834 <br />Sewer 1,564,099 1,621,633 1,659,322 1,698,963 <br />Storm water - - - - <br />Operating grants and contributions 263,024 263,024 - - <br />Capital grants and contributions 1,035 3,035,031 1,543,947 836,029 <br />Total business-type activities 2,793,583 5,934,524 4,298,166 3,685,826 <br />Total primary government program revenues $5,499,032 $9,259,195 $12,812,315 $12,534,125 <br />132 <br />139