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CITY OF LINO LAKES, MINNESOTA <br />TABLE OF CONTENTS <br />Page <br />Reference No. <br />Combining and Individual Nonmajor Fund Financial Statements and Schedules: <br />Combining Balance Sheet - Nonmajor Governmental Funds Statement 19 104 <br />Combining Statement of Revenues, Expenditures and Changes in Fund Balance - <br />Nonmajor Governmental Funds Statement 20 105 <br />Subcombining Balance Sheet - Nonmajor Special Revenue Funds Statement 21 108 <br />Subcombining Statement of Revenues, Expenditures and Changes in <br />Fund Balance - Nonmajor Special Revenue Funds Statement 22 110 <br />Subcombining Balance Sheet - Nonmajor Debt Service Funds Statement 23 114 <br />Subcombining Statement of Revenues, Expenditures and Changes in <br />Fund Balance - Nonmajor Debt Service Funds Statement 24 116 <br />Subcombining Balance Sheet - Nonmajor Capital Project Funds Statement 25 121 <br />Subcombining Statement of Revenues, Expenditures and Changes in <br />Fund Balance - Nonmajor Capital Project Funds Statement 26 124 <br />Financial Trends: <br />Net Position by Component Table 1 130 <br />Changes in Net Position Table 2 132 <br />Fund Balances, Governmental Funds Table 3 136 <br />Changes in Fund Balances, Governmental Funds Table 4 138 <br />Revenue Capacity: <br />Assessed and Actual Value of Taxable Property Table 5 140 <br />Direct and Overlapping Property Tax Capacity Rates Table 6 141 <br />Principal Property Taxpayers Table 7 143 <br />Property Tax Levies and Collections Table 8 144 <br />Debt Capacity: <br />Ratios of Outstanding Debt by Type Table 9 146 <br />Ratios of Net General Bonded Debt Table 10 148 <br />Direct and Overlapping Governmental Activities Debt Table 11 150 <br />Legal Debt Margin Information Table 12 151 <br />Demographic and Economic Information: <br />Demographic and Economic Statistics Table 13 152 <br />Principal Employers Table 14 153 <br />Operating Information: <br />Full-Time Equivalent City Government Employees By Function/Program Table 15 154 <br />Operating Indicators by Function/Program Table 16 156 <br />Capital Asset Statistics by Function/Program Table 17 158 <br />STATISTICAL SECTION (UNAUDITED) <br />7