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CITY OF LINO LAKES, MINNESOTA <br />COMBINED BALANCE SHEET - <br />ALL FUND TYPES, ACCOUNT GROUPS <br />December 31, 1999 <br />Governmental Fund Types <br />Special Debt Capital <br />Assets General Revenue Service Project <br />Cash and investments $ 3,150,236 $ 41,031 $ 1,611,598 $ 5,368,066 <br />Cash and investments with escrow agent - - 2,188,920 2,571 <br />Accrued interest receivable - 22,727 10 <br />Accounts receivable 167,249 412 16,805 <br />Deposits receivable - - <br />Due from other governmental units 336,636 1,230 <br />Interfund receivable - - 6,024,110 <br />Taxes receivable: <br />Delinquent 19,206 3,993 <br />Due from County 50,411 10,413 13,238 <br />Delinquent tax increment - - 5,848 <br />Special assessments receivable: <br />Delinquent 2,973 5,920 <br />Deferred 1,347,884 3,222,475 <br />Due from County - 2,413 3,452 <br />Prepaid items 115,359 - - <br />Land held for resale - 989,506 <br />Fixed assets (net of accumulated depreciation) <br />Amount available in Debt Service Fund <br />Amount to be provided for retirement of GLTD <br />Total assets <br />Liabilities, equity and other credits <br />$ 3,839,097 $ 42,261 <br />$ 5,191,333 $ 15,652,001 <br />Liabilities: <br />Interfund payable $ - $ 2,754 $ 18,380 $ 5,876,494 <br />Accounts payable 157,838 3,987 - 860,422 <br />Salaries payable 211,597 1,559 <br />Retainage payable 1,225 - 350,436 <br />Accrued interest payable - <br />Deposits payable - <br />Due to other governmental units 9,429 - - <br />Deferred revenue 24,534 1,354,850 3,234,243 <br />Bonds payable - - <br />Contract for deed payable <br />Compensated absences payable <br />Total liabilities 404,623 8,300 1,373,230 10,321,595 <br />Equity and other credits: <br />Contributed capital <br />Invested in general fixed assets <br />Retained earnings - unreserved <br />Fund balance (deficit): <br />Reserved 115,359 3,824,337 989,506 <br />Unreserved: <br />Designated 3,319,115 35,485 9,849,952 <br />Undesignated - (1,524) (6,234) (5,509,052) <br />Total equity and other credits 3,434,474 33,961 3,818,103 5,330,406 <br />Total liabilities, equity and other credits $ 3,839,097 $ 42,261 $ 5,191,333 $ 15,652,001 <br />The accompanying notes are an integral part of these financial statements. <br />14 <br />