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CITY OF LINO LAKES, MINNESOTA <br />COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS <br />•.- December 31, 2007 <br />Statement 12 <br />Page 4 of 4 <br />Assets <br />Cash and investments <br />Cash and investments <br />with escrow agent <br />Accrued interest receivable <br />Accounts receivable <br />Due from other governmental units <br />Taxes receivable: <br />Delinquent <br />Due from county <br />Delinquent tax increment <br />Special assessments receivable: <br />Delinquent <br />Deferred <br />Due from county <br />Long -term notes receivable <br />Prepaid items <br />Total assets <br />Liabilities and Fund Balance <br />Liabilities: <br />Interfund payable <br />Accounts payable <br />Salaries payable <br />Contracts and retainage payable <br />Due to other governments <br />Advances from other funds <br />Deferred revenue <br />Total liabilities <br />Fund balance (deficit): <br />Reserved for prepaid items <br />Reserved for debt retirement <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) <br />Total liabilities and fund balance <br />Permanent <br />Capital Projects (continued) Fund <br />CSAH 14/8 Capital Foxborough <br />Reconstruction Projects Environment Total <br />Project Subtotal Fund 2007 <br />$ - $ 4,621,018 $ 117,023 $ 8,085,677 <br />1,500 <br />30,332 <br />11,224 <br />395,995 <br />1,526 <br />108,210 <br />304 <br />56,250 <br />1,500 <br />21,768 <br />6,380 <br />30,332 <br />18,821 <br />2,022,650 <br />2,246 <br />225,000 <br />1,921 <br />$ - $ 5,061,595 $ 117,023 $ 10,581,059 <br />$ 58,275 $ <br />1,458 <br />75,947 $ <br />20,519 <br />57,401 74,910 <br />1,822 <br />885,825 <br />437,551 <br />117,134 1,496,574 <br />3,362,451 <br />(117,134) 202,570 <br />(117,134) 3,565,021 <br />$ 75,947 <br />23,468 <br />470 <br />74,910 <br />1,822 <br />885,825 <br />2,093,571 <br />3,156,013 <br />1,921 <br />3,415,126 <br />100,000 100,000 <br />225,000 <br />100,955 <br />3,362,451 <br />17,023 219,593 <br />117,023 7,425,046 <br />$ - $ 5,061,595 $ 117,023 $ 10,581,059 <br />68 <br />