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CITY OF LINO LAKES <br />ANOKA COUNTY, MINNESOTA <br />I N D E X <br />Page <br />City Council and Other Officials 1 <br />Plan of Government and Description of Funds 2 - 3 <br />Accountants' Report, General Purpose Financial Statements, and <br />Additional Information: <br />Accountants' Report Letter 4 <br />General Purpose Financial Statements - <br />Combined Balance Sheet - All Fund Types and Account Groups 5 - 6 <br />Combined Statement of Revenue, Expenditures and Changes in Fund <br />Balance - All Governmental Fund Types 7 <br />Combined Statement of Revenue, Expenditures and Changes in Fund <br />Balance - Budget and Actual - General and Special Revenue Funds 8 - 9 <br />Statement of Revenue, Expenses, and Changes in Retained Earnings - <br />Proprietary Fund Types - Water and Sewer Fund 10 <br />Statement of Changes in Financial Position - Proprietary Fund Types - <br />Water and Sewer Fund 11 <br />Notes to Financial Statements 12 - 17 <br />Additional Information: <br />General Fund - <br />Balance Sheet 18 <br />Statement of Revenue, Expenditures and Changes in Fund Balance - <br />Budget and Actual 19 - 22 <br />Special Revenue Funds - <br />Combining Balance Sheet 23 <br />Combining Statement of Revenue, Expenditures and Changes in Fund <br />Balance 24 <br />Debt Service Fund - <br />Combining Balance Sheet 25 <br />Combining. Statement of Revenue, Expenditures and Changes in Fund <br />Balance 26 <br />Capital Project Fund - <br />Balance Sheet 27 <br />Statement of Revenue, Expenditures and Changes in Fund Balance 28 <br />Special Assessment Funds - <br />Combining Balance Sheet 29 - 30 <br />Combining Statement of Revenue, Expenditures and Changes in Fund <br />Balance 31 - 32 <br />General Long -Term Debt Group of Accounts - <br />Balance Sheet 33 <br />General Fixed Assets Group of Accounts - <br />Balance Sheet (unaudited) 34 <br />Exhibits - <br />Deferred Tax Levies (Ad Valorem) for Future Debt Service of General <br />Obligation Bonds 35 <br />General Obligation Debt Service Requirements and Sources of <br />Financing 36 <br />Assessed Valuations, Tax Levies, and Mill Rates 37 <br />