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CITY OF LINO LAKES, MINNESOTA <br />TABLE OF CONTENTS <br /> <br /> <br /> Page <br /> Reference Number <br />I. INTRODUCTORY SECTION <br /> <br />Principal City Officials 1 <br /> <br />Organizational Chart 2 <br /> <br />Letter of Transmittal 3 <br /> <br />Certificate of Achievement for Excellence in Financial Reporting 8 <br /> <br /> <br />II. FINANCIAL SECTION <br /> <br />Independent Auditors’ Report 9 <br /> <br />Management’s Discussion and Analysis 12 <br /> <br />Basic Financial Statements <br /> <br /> Statement of Net Position Statement 1 22 <br /> <br /> Statement of Activities Statement 2 23 <br /> <br />Balance Sheet - Governmental Funds Statement 3 25 <br /> <br />Reconciliation of the Governmental Funds Balance Sheet to the <br /> Statement of Net Position Statement 4 27 <br /> <br />Statement of Revenues, Expenditures, and Changes in Fund Balance - <br /> Governmental Funds Statement 5 28 <br /> <br />Reconciliation of the Governmental Funds Statement of Revenues, <br /> Expenditures, and Changes in Fund Balance to the Statement <br /> of Activities Statement 6 30 <br /> <br />Statement of Net Position - Proprietary Funds Statement 7 31 <br /> <br />Statement of Revenues, Expenses, and Changes in Net Position - <br /> Proprietary Funds Statement 8 32 <br /> <br />Statement of Cash Flows - Proprietary Funds Statement 9 33 <br /> <br />Statement of Net Position - Fiduciary Funds – Agency Funds Statement 10 34 <br /> <br />Notes to Financial Statements 35