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CITY OF LINO LAKES, MINNESOTA <br />BALANCE SHEET <br />GOVERNMENTAL FUNDS <br />December 31, 2024 <br />202 <br />The Rookery <br />General Fund Activity Center <br />Assets <br />Cash and investments $12,219,374 $221,692 <br />Accrued interest receivable 248,791 - <br />Due from other governments 232,772 - <br />Accounts receivable - net 61,247 10,676 <br />Prepaid items 557,155 56,350 <br />Advances to other funds - - <br />Taxes receivable: <br />Due from county 159,604 - <br />Delinquent 109,829 - <br />Special assessments receivable: <br />Due from county - - <br />Delinquent - - <br />Deferred 410 - <br />Leases receivable 417,664 - <br />Interfund loan receivable - - <br />Total assets $14,006,846 $288,718 <br />Liabilities, Deferred Inflows of Resources, and Fund Balances <br />Liabilities: <br />Accounts payable $432,182 $73,598 <br />Salaries payable 441,050 43,232 <br />Due to other governments 70,897 6,165 <br />Advances from other funds - - <br />Retainage payable - - <br />Unearned revenue - 88,367 <br />Deposits payable 2,978,397 - <br />Interfund loan payable - - <br />Total liabilities 3,922,526 211,362 <br />Deferred inflows of resources: <br />Unavailable revenue 110,239 - <br />Lease related 417,664 - <br />Total deferred inflows of resources 527,903 - <br />Fund balance: <br />Nonspendable 557,155 56,350 <br />Restricted - - <br />Committed 67,500 21,006 <br />Assigned - - <br />Unassigned 8,931,762 - <br />Total fund balance 9,556,417 77,356 <br />Total liabilities, deferred inflows of $14,006,846 $288,718 <br /> resources, and fund balance <br />The accompanying notes are an integral part of these financial statements. <br />36 <br />Page 72 of 353