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CITY OF LINO LAKES, MINNESOTA
<br />NET ASSETS BY COMPONENT,
<br />LAST SEVEN FISCAL YEARS
<br />(accrual basis of accounting)
<br />Table 1
<br />Fiscal Year
<br />2003 2004 2005 2006 2007 2008 2009
<br />Governmental activities
<br />Invested in capital assets, net of related debt S 25,993,905 S 28,807,262 8 25,460,528 S 29,549,174 S 36,789,153 S 28,472,865 S 23,400,453
<br />Restricted 3,568,555 3,045,052 12,050,484 10,704,508 10,324,467 9,870,676 9,414,474
<br />Unrestricted 15,668,226 16,249,541 13,577,071 14,516,466 6,339,528 10,790,359 15,926,322
<br />Total governmental activities net assets S 45,230,686 S 48,101,855 S 51,088,083 S 54,770,148 S 53,453,148 8 49,133,900 S 48,741,249
<br />Business -type activities
<br />Invested in capital assets, net of related debt S 25,537,383 S 26,713,498 S 28,342,832 8 29,485,942 S 29,836,775 S 30,372,670 S 30,071,840
<br />Unrestricted 3,778,936 4,744,875 5,572,338 6,880,547 8,063,983 9,028,778 10,112,207
<br />Total business -type activities net assets S 29,316,319 S 31.458.373 S 33,915,170 S 36,366,489 S 37,900,758 S 39,401,448 S 40,184,047
<br />Primary Government
<br />Invested in capital assets, net of related debt S 51,531,288 S 55,520,760 S 53,803,360 S 59,035,116 S 66,625,928 S 58,845,535 S 53,472,293
<br />Restricted 3,568,555 3,045,052 12,050,484 10,704,508 10,324,467 9,870,676 9,414,474
<br />Unrestricted 19,447,162 20,994,416 19,149,409 21,397,013 14,403,511 19,819,137 26,038,529
<br />Total primary government net assets S 74,547,005 S 79,560,228 S 85,003,253 S 91,136,637 S 91,353,906 S 88,535,348 S 88,925,296
<br />Note: The City began to report accrual information when it implemented GASB 34 in fiscal year 2003.
<br />90
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