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CITY OF LINO LAKES, MINNESOTA <br />TABLE OF CONTENTS <br />Page <br />Reference Number <br />Required Supplementary Information <br />General Fund: <br />Schedule of Revenues, Expenditures and Changes in Fund <br />Balance - Budget and Actual Statement 11 57 <br />Notes to Required Supplementary Information 64 <br />Schedule of Funding Progress for Postemployment Benefit Plan Statement 12 65 <br />Combining Fund Financial Statements <br />Combining Balance Sheet — Nonmajor Governmental Funds Statement 13 66 <br />Combining Statement of Revenues, Expenditures, and Changes in <br />Fund Balance — Nonmajor Governmental Funds Statement 14 72 <br />Special Revenue Fund — Program Recreation: <br />Schedule of Revenues, Expenditures and Changes in Fund <br />Balance — Budget and Actual Statement 15 78 <br />Statement of Changes in Assets and Liabilities — Fiduciary Funds — <br />Agency Funds Statement 16 79 <br />Supplementary Financial Information <br />Combined Schedule of Indebtedness Exhibit 1 80 <br />Schedule of Deferred Tax Levies Exhibit 2 82 <br />Debt Service Payments to Maturity - All Bonds Exhibit 3 84 <br />Insurance in Force Exhibit 4 87 <br />Taxable Valuations, Tax Levies and Tax Rates Exhibit 5 88 <br />III. STATISTICAL SECTION <br />Net Assets by Component — Last Eight Fiscal Years Table 1 89 <br />Changes in Net Assets - Last Eight Fiscal Years Table 2 90 <br />Fund Balances, Governmental Funds - Last Ten Fiscal Years Table 3 92 <br />Changes in Fund Balances, Governmental Funds — Last Ten Fiscal Years Table 4 94 <br />Assessed and Actual Value of Taxable Property - <br />Last Ten Fiscal Years Table 5 96 <br />