06-02-25 - Council Work Session Agenda

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CITY OF LINO LAKES, MINNESOTA TABLE OF CONTENTS Page Reference No. Combining and Individual Nonmajor Fund Financial Statements and Schedules: Combining Balance Sheet - Nonmajor Governmental Funds Statement 19 110 Combining Statement of Revenues, Expenditures and Changes in Fund Balance - Nonmajor Governmental Funds Statement 20 111 Subcombining Balance Sheet - Nonmajor Special Revenue Funds Statement 21 114 Subcombining Statement of Revenues, Expenditures and Changes in Fund Balance - Nonmajor Special Revenue Funds Statement 22 116 Subcombining Balance Sheet - Nonmajor Debt Service Funds Statement 23 120 Subcombining Statement of Revenues, Expenditures and Changes in Fund Balance - Nonmajor Debt Service Funds Statement 24 122 Subcombining Balance Sheet - Nonmajor Capital Project Funds Statement 25 127 Subcombining Statement of Revenues, Expenditures and Changes in Fund Balance - Nonmajor Capital Project Funds Statement 26 130 STATISTICAL SECTION (UNAUDITED) Financial Trends: Net Position by Component Table 1 136 Changes in Net Position Table 2 138 Fund Balances, Governmental Funds Table 3 142 Changes in Fund Balances, Governmental Funds Table 4 144 Revenue Capacity: Assessed and Actual Value of Taxable Property Table 5 146 Direct and Overlapping Property Tax Capacity Rates Table 6 147 Principal Property Taxpayers Table 7 149 Property Tax Levies and Collections Table 8 150 Debt Capacity: Ratios of Outstanding Debt by Type Table 9 152 Ratios of Net General Bonded Debt Table 10 154 Direct and Overlapping Governmental Activities Debt Table 11 156 Legal Debt Margin Information Table 12 157 Demographic and Economic Information: Demographic and Economic Statistics Table 13 158 Principal Employers Table 14 159 Operating Information: Full -Time Equivalent City Government Employees By Function/Program Table 15 160 Operating Indicators by Function/Program Table 16 162 Capital Asset Statistics by Function/Program Table 17 164