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CITY OF LINO LAKES, MINNESOTA <br />TABLE OF CONTENTS <br />Page <br />Reference Number <br />I. INTRODUCTORY SECTION <br />Principal City Officials 3 <br />Organization Chart 5 <br />Letter of Transmittal 7 <br />Certificate of Achievement for Excellence in Financial Reporting 17 <br />II. FINANCIAL SECTION <br />Independent Auditor's Report <br />21 <br />General Purpose Financial Statements <br />Combined Balance Sheet - All Fund Types and Account Groups Statement 1 24 <br />_ Combined Statement of Revenue, Expenditures and Changes in <br />Fund Balance - All Governmental Fund Types Statement 2 26 <br />Combined Statement of Revenue, Expenditures and Changes in <br />Fund Balance - Budget and Actual - General and <br />Special Revenue Fund Types Statement 3 27 <br />Combined Statement of Revenue, Expenses and Changes in Retained <br />Earnings - All Proprietary Fund Types Statement 4 28 <br />Combined Statement of Cash Flows - All Proprietary Fund Types Statement 5 29 <br />Notes to Financial Statements 31 <br />Combining, Individual Fund and Account Group Financial Statements <br />General Fund: <br />Balance Sheet Statement 6 59 <br />Statement of Revenue, Expenditures and Changes in <br />Fund Balance - Budget and Actual Statement 7 60 <br />