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CITY OF LINO LAKES, MINNESOTA <br />COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS <br />December 31, 2004 <br />Debt Service (continued) Capital Projects <br />Improvement and <br />Improvement Utility Revenue Debt Capital Closed <br />Bonds of Bonds of Service Improvement Bond <br />2003B 2004A SubTotal Projects Fund <br />Assets <br />Cash and investments $ 76,622 $ 96,416 $ 2,000.185 $ 694,178 $ 982,917 <br />Cash and investments <br />with escrow agent - - 491,820 - <br />Accrued Interest Receivable - 584 <br />Accounts receivable - <br />Due from other governmental units - - - - <br />Interfund receivable <br />Taxes receivable: <br />Delinquent 13,561 <br />Due from County 11,570 <br />Delinquent tax increment - - <br />Special assessments receivable: <br />Delinquent 6,535 - 13,097 1,039 <br />Deferred 51,321 627,578 1,682,679 21,865 <br />Due from County - 1,484 <br />Prepaid Items - <br />Advances to Other Funds - - <br />Land held for resale - - <br />Total assets <br />Liabilities and Fund Balance <br />$ 134,478 $ 723,994 $ 4,214,980 $ 694,178 $ 1,005,821 <br />Liabilities: <br />Inter fund payable $ $ $ $ - $ <br />Accounts payable - 1,587 6,728 <br />Salaries Payable - - <br />Retainage payable <br />Due to Other Govemments <br />Advances from Other Funds - - <br />Deferred revenue 57,855 627,578 1,709,336 22,904 <br />Total liabilities 57,855 627,578 1,709,336 1,587 29,632 <br />Fund balance (deficit): <br />Reserved for Prepaid Items <br />Reserved for Debt Retirement - 2,052,672 <br />Reserved for Advances to Funds - <br />Reserved for land held for resale - <br />Unreserved: <br />Designated: <br />Recreation Programs - <br />Capital improvements - - - - <br />Undesignated 76,623 96,416 452,972 692,591 <br />Total fund balance (deficit) 76,623 96,416 2,505,644 692,591 <br />976,189 <br />976,189 <br />Total liabilities and fund balance $ 134,478 $ 723,994 $ 4,214,980 $ 694,178 $ 1,005,821 <br />61 <br />