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CITY OF LINO LAKES, MINNESOTA <br />TABLE OF CONTENTS <br />— Principal City Officials <br />Organization Chart <br />Letter of Transmittal <br />limm <br />Independent Auditor's Report <br />I. INTRODUCTORY SECTION <br />II. FINANCIAL SECTION <br />General Purpose Financial Statements <br />Page <br />Reference Number <br />3 <br />5 <br />7 <br />17 <br />Combined Balance Sheet - All Fund Types and Account Groups Statement 1 20 <br />Combined Statement of Revenue, Expenditures and Changes in <br />Fund Balance - All Governmental Fund Types Statement 2 22 <br />— <br />Combined Statement of Revenue, Expenditures and Changes in <br />Fund Balance - Budget and Actual - General Fund Statement 3 23 <br />— <br />Combined Statement of Revenue, Expenses and Changes in Retained <br />Earnings - All Proprietary Fund Types Statement 4 24 <br />Combined Statement of Cash Flows - All Proprietary Fund Types Statement 5 25 <br />Notes to Financial Statements 27 <br />Combining. Individual Fund and Account Group Financial Statements <br />General Fund: <br />Balance Sheet Statement 6 51 <br />Statement of Revenue, Expenditures and Changes in <br />Fund Balance - Budget and Actual Statement 7 52 <br />