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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 1 <br />Organizational Chart 2 <br />— <br />Letter of Transmittal 3 <br />— <br />Certificate of Achievement for Excellence in Financial Reporting 8 <br />IIIIMIN <br />— II. FINANCIAL SECTION <br />Independent Auditors' Report 9 <br />Management's Discussion and Analysis 11 <br />— Basic Financial Statements <br />Statement of Net Assets Statement 1 21 <br />■ <br />Statement of Activities Statement 2 22 <br />Balance Sheet - Governmental Funds Statement 3 24 <br />Reconciliation of the Governmental Funds Balance Sheet to the <br />Statement of Net Assets Statement 4 26 <br />Statement of Revenues, Expenditures, and Changes in Fund Balance - <br />Governmental Funds Statement 5 27 <br />Reconciliation of the Governmental Funds Statement of Revenues, <br />Expenditures and Changes in Fund Balance to the Statement <br />of Activities Statement 6 29 <br />Statement of Net Assets - Proprietary Funds Statement 7 30 <br />Statement of Revenues, Expenses and Changes in Net Assets - <br />Proprietary Funds Statement 8 31 <br />Statement of Cash Flows - Proprietary Funds Statement 9 32 <br />Statement of Net Assets - Fiduciary Funds – Agency Funds Statement 10 33 <br />Notes to Financial Statements 34 <br />