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City of Lino Lakes, Minnesota <br />Management Report, Page 33 <br />West Shadow Lake Drive <br />This fund was established in 1986 to account for the West Shadow Lake Drive. This <br />project has not been approved and will not be constructed. We recommend that the City <br />consider methods to eliminate the deficit. <br />Sunset Road <br />This fund was established in 1986 to account for the Sunset Road Improvements. This <br />project was financed by the Improvement Bonds of 1986. This project was assessed in <br />1986. The City is waiting for the completion of a joint powers agreement with the City <br />of Blaine. After completion of the agreement, the City will be billed for its portion <br />of the project. We recommend that this fund be closed to the related Debt Service Fund <br />in 1988. <br />Deer Trail Pass <br />This fund was established in 1986 to account for the Deer Trail Pass Improvements. <br />This project was financed by the Temporary Improvement Bonds of 1987 and was completed <br />and assessed in 1987. We recommend that the City consider methods to eliminate the <br />deficit in this fund in 1988. <br />Comprehensive Area Wide Water <br />This fund was established in 1987 to account for the trunk water main installation <br />for the southwest water district. This project was financed by the Temporary <br />Improvement Bonds of 1987. <br />Reshanau Lake Estates South <br />This fund was established in 1987 to account for installation of water, sewer, storm <br />sewer and streets in the South Reshanau Lakes Estates subdivision. This project was <br />financed by the Temporary Improvement Bonds of 1987. <br />