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CITY OF LINO LAKES, MINNESOTA <br />STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS - PROPRIETARY FUNDS <br />Year Ended December 31, 2010 <br />Statement 8 <br />Total <br />Water Sewer 2010 <br />Operating revenue: <br />Charges for services $ 1,059,994 $ 1,491,728 $ 2,551,722 <br />Hook -up charges 8,000 6,490 14,490 <br />Water meter sales 8,698 - 8,698 <br />Other operating revenue 10,321 10,321 <br />Total operating revenue 1,087,013 1,498,218 2,585,231 <br />Operating expenses: <br />Personal services 172,095 173,937 346,032 <br />Materials and supplies 208,872 43,252 252,124 <br />Contractual services 76,755 70,464 147,219 <br />MCES sewer charges - 681,591 681,591 <br />Depreciation 426,861 445,956 872,817 <br />Utilities 97,060 34,047 131,107 <br />Other 28,640 17,600 46,240 <br />Total operating expenses 1,010,283 1,466,847 2,477,130 <br />Net income from operations 76,730 31,371 108,101 <br />Other income (expense): <br />Investment earnings 37,249 67,521 104,770 <br />Special assessments 6,216 2,493 8,709 <br />Bond interest (29,858) - (29,858) <br />Paying agent fees (5,760) (5,760) <br />Total other income (expense) 7,847 70,014 77,861 <br />Net income before contributions and transfers 84,577 101,385 185,962 <br />Contributions and transfers: <br />Capital contributions from primary government 57,200 18,000 75,200 <br />Transfer out (34,061) (34,061) (68,122) <br />Total contributions and transfers 23,139 (16,061) 7,078 <br />Change in Net Assets 107,716 85,324 193,040 <br />Net Assets - January 1 17,614,967 22,569,080 40,184,047 <br />Net Assets - December 31 $ 17,722,683 $ 22,654,404 $ 40,377,087 <br />The accompanying notes are an integral part of these basic financial statements. <br />31 <br />