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CITY OF LINO LAKES, MINNESOTA <br />COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS <br />December 31, 2008 <br />Debt Service (continued) <br />Tax Utility CIP <br />Abatement Revenue Refunding TIF Debt <br />Bonds Bonds Bonds Bonds Service <br />2006C 2006D 2006E 2007A Subtotal <br />Assets <br />Cash and investments $ 54,912 $ 15,688 $ 60,531 $ 126,659 $ 3,305,469 <br />Cash and investments <br />with escrow agent - 88,504 <br />Accounts receivable <br />Due from other govemmental units <br />Taxes receivable: <br />Delinquent 2,683 3,292 28,291 <br />Due from county 939 1,095 8,030 <br />Delinquent tax increment - <br />Special assessments receivable: <br />Delinquent - 5,317 <br />Deferred 153,630 1,372,691 <br />Due from county 1,628 2,200 <br />Long -term notes receivable - - <br />Prepaid items <br />Total assets $ 58,534 $ 170,946 $ 64,918 $ 126,659 $ 4,810,502 <br />Liabilities and Fund Balance <br />Liabilities: <br />Interfund payable $ $ $ $ $ <br />Accounts payable <br />Salaries payable <br />Advances from other funds <br />Deferred revenue 2,683 153,630 3,292 1,406,299 <br />Total liabilities 2,683 153,630 3,292 1,406,299 <br />Fund balance (deficit): <br />Reserved for prepaid items - <br />Reserved for debt retirement 55,851 17,316 61,626 126,659 3,404,203 <br />Reserved for environmental improvement - <br />Reserved for long -term notes receivable <br />Unreserved: <br />Designated: <br />Recreation programs <br />Capital improvements <br />Undesignated <br />Total fund balance (deficit) 55,851 17,316 61,626 126,659 3,404,203 <br />Total liabilities and fund balance $ 58,534 $ 170,946 $ 64,918 $ 126,659 $ 4,810,502 <br />69 <br />