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CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF NET ASSETS - PROPRIETARY FUNDS
<br />December 31, 2009
<br />Statement 7
<br />Assets
<br />_ Current assets:
<br />Cash and cash equivalents
<br />Accounts receivable
<br />Interfund receivable
<br />Special assessments receivable
<br />Due from county - special assessments
<br />Prepaid items
<br />Total current assets
<br />Non - current assets:
<br />Special assessments, long term
<br />Inventory
<br />Unamortized bond issue costs
<br />Capital assets not being depreciated:
<br />Construction in progress
<br />Capital assets being depreciated:
<br />Buildings
<br />Equipment
<br />Water and sewer systems
<br />Total capital assets
<br />Less: allowance for depreciation
<br />Net capital assets
<br />Total noncurrent assets
<br />Total assets
<br />Liabilities
<br />Current liabilities:
<br />Interfund payable
<br />Accounts payable
<br />Salaries payable
<br />Contracts and retainage payable
<br />Accrued interest payable
<br />Due to other governmental units
<br />Bonds payable - current portion
<br />Compensated absences payable - current portion
<br />Total current liabilities
<br />Non - current liabilities:
<br />Bonds payable - long term
<br />Compensated absences payable - long term
<br />Total noncurrent liabilities
<br />Total liabilities
<br />Net assets
<br />Invested in capital assets, net of related debt
<br />Unrestricted
<br />Total net assets
<br />The accompanying notes are an integral part of these basic financial statements.
<br />30
<br />Water
<br />$ 3,432,696
<br />185,413
<br />7,590
<br />484
<br />9,654
<br />3,635,837
<br />Sewer
<br />$ 5,750,402
<br />208,369
<br />559,110
<br />484
<br />11,569
<br />6,529,934
<br />Total
<br />2009
<br />$ 9,183,098
<br />393,782
<br />559,110
<br />7,590
<br />968
<br />21,223
<br />10,165, 771
<br />41,201 - 41,201
<br />42,875 - 42,875
<br />8,593 - 8,593
<br />13,054 13,054
<br />48,690 - 48,690
<br />122,811 341,392 464,203
<br />19,727,063 21,227,039 40,954,102
<br />19,898,564 21,581,485 41,480,049
<br />(4,749,440) (5,490,357) (10,239,797)
<br />15,149,124 16,091,128 31,240,252
<br />15,241,793 16,091,128 31,332,921
<br />18,877,630 22,621,062 41,498,692
<br />51,418
<br />7,369
<br />17,554
<br />375,000
<br />11,724
<br />463,065
<br />793,412
<br />6,186
<br />799,598
<br />1,262,663
<br />26,892
<br />7,180
<br />11,724
<br />45,796
<br />6,186
<br />6,186
<br />51,982
<br />78,310
<br />14,549
<br />17,554
<br />375,000
<br />23,448
<br />508,861
<br />793,412
<br />12,372
<br />805,784
<br />1,314,645
<br />13,980,712 16,091,128 30,071,840
<br />3,634,255 6,477,952 10,112,207
<br />$ 17,614,967 $ 22,569,080 $ 40,184,047
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