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CITY OF LINO LAKES, MINNESOTA <br />STATEMENT OF ACTIVITIES <br />Year Ended December 31, 2007 <br />Functions/Programs <br />Governmental activities: <br />General government <br />Public safety <br />Public services <br />Parks, recreation and forestry <br />Conservation of natural resources <br />Community development <br />Interest on long -term debt <br />Total governmental activities <br />Business -type activities: <br />Water <br />Sewer <br />Total business -type activities <br />Total <br />Expenses <br />$ 2,197,672 <br />3,730,504 <br />10,580,560 <br />1,357,133 <br />183,420 <br />1,122,802 <br />980,849 <br />20,152,940 <br />1,170,902 <br />1,298,963 <br />2,469,865 <br />$ 22,622,805 <br />Program Revenues <br />Charges for <br />Services <br />$ 91,646 <br />1,078,995 <br />389,489 <br />185,803 <br />4,559 <br />15,839 <br />1,766,331 <br />1,21 5,763 <br />1,446,112 <br />2,661,875 <br />$ 4,428,206 <br />Operating <br />Grants and <br />Contributions Contributions <br />Capital Grants and <br />$ 18,789 $ <br />184,583 <br />167,185 7,189,346 <br />218,475 <br />37,759 <br />225,000 <br />851,791 7,189,346 <br />■ <br />46,516 <br />34,234 <br />80,750 <br />$ 851,791 $ 7,270,096 <br />General revenues: <br />Taxes: <br />Property taxes, levied for general purpose <br />Franchise taxes <br />Other taxes <br />Grants and contributions not restricted to specific programs <br />Unrestricted investment earnings <br />Gain on disposal of capital assets <br />Transfers <br />Total general revenues and transfers <br />Change in net assets <br />Net assets - beginning <br />Net assets - ending <br />The accompanying notes are an integral part of these basic financial statements. <br />21 <br />