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CITY OF LINO LAKES, MINNESOTA <br />STATEMENT OF ACTIVITIES <br />Year Ended December 31, 2010 <br />Functions /Programs <br />Governmental activities: <br />General government <br />Public safety <br />Public services <br />Parks, recreation and forestry <br />Conservation of natural resources <br />Community development <br />Interest on long -term debt <br />Total governmental activities <br />Business -type activities: <br />Water <br />Sewer <br />Total business -type activities <br />Total <br />Expenses <br />Pro ram Revenues <br />Charges for <br />Services <br />$ 1,987,415 $ <br />3,971,261 <br />3,968,063 <br />1,124,907 <br />197,571 <br />1,105,254 <br />99,172 <br />12,453,643 <br />1,045,901 <br />1,466,847 <br />2,512,748 <br />$ 14,966,391 <br />98,403 <br />691,005 <br />427,223 <br />177,984 <br />4,153 <br />14,148 <br />1,412,916 617,450 <br />Operating <br />Grants and <br />Contributions Contributions <br />Capital Grants and <br />$ 188,273 $ <br />179,108 <br />184,652 <br />65,417 <br />1,087,013 <br />1,498,218 <br />2,585,231 <br />$ 3,998,147 $ 617,450 <br />1,388,984 <br />1,388,984 <br />6,216 <br />2,493 <br />8,709 <br />$ 1,397,693 <br />General revenues: <br />Taxes: <br />Property taxes, levied for general purpose <br />Franchise taxes <br />Other taxes <br />Grants and contributions not restricted to specific programs <br />Unrestricted investment earnings <br />Transfers <br />Total general revenues and transfers <br />Change in net assets <br />Net assets - beginning <br />Net assets - ending <br />The accompanying notes are an integral part of these basic financial statements. <br />22 <br />