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law <br />CITY OF LINO LAKES, MINNESOTA <br />TABLE OF CONTENTS <br />Page <br />Reference Number <br />I. INTRODUCTORY SECTION <br />Organization 3 <br />— Organization Chart <br />II. FINANCIAL SECTION <br />Independent Auditor's Report <br />4 <br />General Purpose Financial Statements <br />Combined Balance Sheet - All Fund Types and Account Groups Statement 1 12 <br />— Combined Statement of Revenue, Expenditures and Changes in <br />Fund Balance - All Govemmental Fund Types Statement 2 14 <br />Combined Statement of Revenue, Expenditures and Changes in <br />Fund Balance - Budget and Actual - General Fund Statement 3 15 <br />Combined Statement of Revenue, Expenses and Changes in Retained <br />— Earnings - All Proprietary Fund Types Statement 4 16 <br />Combined Statement of Cash Flows - All Proprietary Fund Types Statement 5 17 <br />Notes to Financial Statements <br />Combining. Individual Fund and Account Group Financial Statements <br />General Fund: <br />Balance Sheet Statement 6 41 <br />Statement of Revenue, Expenditures and Changes in <br />— <br />Fund Balance - Budget and Actual Statement 7 42 <br />Special Revenue Funds: <br />— Combining Balance Sheet Statement 8 48 <br />Combining Statement of Revenue, Expenditures and Changes in Fund Balance Statement 9 49 <br />Debt Service Funds: <br />Combining Balance Sheet Statement 10 50 <br />Combining Statement of Revenue, Expenditures and Changes <br />in Fund Balance Statement 11 52 <br />Capital Project Funds: <br />Combining Balance Sheet Statement 12 54 <br />Combining Statement of Revenue, Expenditures and Changes <br />- in Fund Balance Statement 13 59 <br />