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CITY OF LINO LAKES, MINNESOTA <br />CAPITAL PROJECT FUNDS <br />COMBINING BALANCE SHEET <br />December 31, 2002 <br />With Comparative Totals for December 31, 2001 <br />Area <br />Capital Closed and <br />Improvement Bond Dedicated Unit <br />Projects Fund Parks Charge <br />Assets <br />Cash and investments $ 416,575 $ 984,903 $ 220,605 $ 69,776 <br />Accounts receivable - 17,798 <br />Due from other governmental units 96,586 3,102 <br />Interfund receivable 7,097,332 <br />Taxes receivable: <br />Due from County <br />Delinquent tax increment <br />Special assessments receivable: <br />Delinquent 294 24,772 <br />Deferred 29,469 858,349 <br />Due from County - 6,490 <br />Advances to Other Funds 957,111 <br />Land held for resale - <br />Total assets $ 416,575 $ 1,014,666 $ 317,191 $ 9,034,730 <br />Liabilities and Fund Balance <br />Liabilities: <br />Interfund payable <br />Accounts payable <br />Retainage payable <br />Due to Other Governments <br />Advances from Other Funds <br />Deferred revenue <br />Total liabilities <br />4,617 <br />4,617 <br />- $ - $ <br />5,293 99,572 72,503 <br />1,026 5,000 <br />957,111 <br />29,763 - 883,121 <br />35,056 1,057,709 960,624 <br />Fund balance (deficit): <br />Reserved for Advances to Funds 957,111 <br />Reserved for land held for resale <br />Unreserved: <br />Designated: <br />Capital improvements 7,116,995 <br />Undesignated 411,958 979,610 (740,518) - <br />Total fund balance (deficit) 411,958 979,610 (740,518) 8,074,106 <br />Total liabilities and fund balance $ 416,575 $ 1,014,666 $ 317,191 $ 9,034,730 <br />55 <br />