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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 />Accountants' Report, General Purpose Financial Statements, and Additional <br />Information: <br />Accountants' Report Letter 2 <br />General Purpose Financial Statements - <br />Combined Balance Sheet - All Fund Types and Account Groups 3 - 4 <br />Combined Statement of Revenue, Expenditures, and Changes in Fund <br />Balance - All Governmental Fund Types 5 - 6 <br />Combined Statement of Revenue, Expenditures, and Changes in Fund <br />Balance - Budget and Actual - General and Special Revenue Fund Types 7 - 8 <br />Statement of Revenue, Expenses, and Changes in Retained Earnings - <br />Proprietary Fund Types - Water and Sewer Fund 9 <br />Statement of Changes in Financial Position - Proprietary Fund Types - <br />Water and Sewer Fund 10 <br />Notes to Financial Statements 11 - 18 <br />Additional Information: <br />General Fund - <br />Balance Sheet 19 <br />Statement of Revenue, Expenditures, and Changes in Fund Balance - <br />Budget and Actual 20 - 23 <br />Special Revenue Funds - <br />Combining Balance Sheet 24 <br />Combining Statement of Revenue, Expenditures, and Changes in Fund <br />Balance 25 <br />Debt Service Fund - <br />Combining Balance Sheet 26 <br />Combining Statement of Revenue, Expenditures, and Changes in Fund <br />Balance 27 <br />Capital Project Funds - <br />Balance Sheet 28 <br />Combining Statement of Revenue, Expenditures, and Changes in Fund <br />Balance 29 <br />Special Assessment Funds - <br />Combining Balance Sheet 30 - 31 <br />Combining Statement of Revenue, Expenditures, and Changes in Fund <br />Balance 32 - 33 <br />General Long -Term Debt.Group of Accounts - <br />Balance Sheet 34 <br />General Fixed Assets Group of Accounts - <br />Balance Sheet (Unaudited) 35 <br />Exhibits - <br />Deferred Tax Levies (Ad Valorem) for Future Debt Service of Certificates <br />of Indebtedness 36 <br />Debt Service Requirements and Sources of Financing - Debt Service Funds 37 <br />Assessed Valuations, Tax Levies, and Mill Rates 38 <br />