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CITY OF LINO LAKES, MINNESOTA
<br />CHANGES IN NET ASSETS,
<br />LAST FOUR FISCAL YEARS (Continued)
<br />(accrual basis of accounting)
<br />Fiscal Year
<br />2003
<br />General Revenues and Other Changes in Net Assets
<br />Governmental activities:
<br />Property taxes
<br />Unrestricted grants and contributions
<br />Unrestricted investment earnings
<br />Gain on sale of capital assets
<br />Miscellaneous
<br />Transfers
<br />Total governmental activities
<br />Business -type activities:
<br />Unrestricted investment earnings
<br />Transfers
<br />Total business -type activities
<br />Total primary government
<br />Change in Net Assets
<br />Governmental activities
<br />Business -type activities
<br />Total primary government net expense
<br />2004
<br />2005 2006
<br />$ 6,847,470 $ 6,630,279 $ 7,383,415 $ 8,269,944
<br />194,220 221,302 433,387 713,794
<br />1,280,957 33,217
<br />- 160,955
<br />(301,355) (303,108) (304,195) (299,725)
<br />$ 6,740,335 $ 7,829,430 $ 7,673,562 $ 8,717,230
<br />20,866 34,833
<br />301,355 303,108
<br />322,221 337,941
<br />$ 7,062,556 $ 8,167,371
<br />120,310
<br />304,195
<br />424,505
<br />$ 8,098,067
<br />253,787
<br />299,725
<br />553,512
<br />$ 9,270,742
<br />$ 1,132,061 $ 2,871,169 $ 2,986,228 $ 3,682,065
<br />3,307,589 2,142,054 2,456,797 2,451,319
<br />$ 4,439,650 $ 5,013,223 $ 5,443,025 $ 6,133,384
<br />Note: The City began to report accrual information when it implemented GASB 34 in fiscal year 2003.
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