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1 <br />CITY OF LINO LAKES, MINNESOTA <br />COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS <br />December 31, 2011 <br />Debt Service (continued) Capital Projects <br />Utility CIP Improvement and <br />Revenue Refunding TIF Utility Revenue Debt Capital <br />Bonds Bonds Bonds Refunding Bonds Service Improvement <br />2006D 2006E 2007A 2010 Subtotal Projects <br />Assets 1 <br />Cash and investments $ 67,711 $ 759,335 $ 154,320 $ 109,770 $ 2,624,663 $ 946,336 <br />Accounts receivable - - <br />Due from other governmental units - - - <br />Interfund receivable 1,069,505 <br />Taxes receivable: <br />Delinquent - 13,370 33,595 <br />Due from county 4,079 11,235 I <br />Delinquent tax increment - - <br />Special assessments receivable: <br />Delinquent 3,542 8,158 21,164 <br />Deferred 129,516 121,307 739,398 <br />Due from county 1,202 1,740 <br />Long -term notes receivable <br />Prepaid items <br />Total assets <br />$ 200,769 $ 776,784 $ 154,320 $ 240,437 $ 3,431,795 $ 2,015,841 1 <br />Liabilities and Fund Balance (Deficit) <br />Liabilities: <br />Interfund payable $ - $ $ - $ - $ $ <br />Accounts payable - - <br />Salaries payable - <br />Contracts and retainage payable - <br />Due to other governments - <br />Advances from other funds - <br />Deferred revenue 133,058 13,370 - 129,465 794,157 <br />Total liabilities 133,058 13,370 129,465 794,157 <br />Fund balance (deficit): <br />Nonspendable - - <br />Restricted 67,711 763,414 154,320 110,972 2,637,638 - <br />Committed - - <br />Assigned - 2,015,841 <br />Unassigned - - - <br />Total fund balance (deficit) 67,711 763,414 154,320 110,972 2,637,638 2,015,841 <br />Total liabilities and fund balance (deficit) $ 200,769 $ 776,784 $ 154,320 $ 240,437 $ 3,431,795 $ 2,015,841 <br />