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<br />25
<br />CITY OF LINO LAKES, MINNESOTA
<br />BALANCE SHEET - GOVERNMENTAL FUNDS
<br />December 31, 2013
<br />G.O.Improvement Municipal
<br />Improvement Note State
<br />Assets General Bonds 2005A 2009F Aid
<br />Cash and investments 5,300,509$ 157,905$ 996,291$ 4,595,797$
<br />Accrued interest receivable 71,531 - - -
<br />Accounts receivable 88,282 - - -
<br />Due from other governmental units 66,378 - - -
<br />Interfund receivable - - - -
<br />Taxes receivable:
<br /> Delinquent 185,420 - - -
<br /> Due from county 79,849 - - -
<br /> Delinquent tax increment - - - -
<br />Special assessments receivable:
<br /> Delinquent - - 515 -
<br /> Noncurrent 6,451 5,561,118 3,548,573 -
<br /> Due from county - - - -
<br />Long-term notes receivable - - - -
<br />Prepaid items 176,797 - - -
<br />Permanently restricted cash and investments - - - -
<br />Advances to other funds - - - -
<br /> Total assets 5,975,217$ 5,719,023$ 4,545,379$ 4,595,797$
<br /> Liabilities , Deferred Inflows of
<br /> Resources and Fund Balances
<br />Liabilities:
<br /> Interfund payable -$ 2,259,643$ -$ -$
<br /> Accounts payable 153,157 - - -
<br /> Salaries payable 243,589 - - -
<br /> Contracts and retainage payable - - - -
<br /> Due to other governmental units 517 - - -
<br /> Advances from other funds - - - -
<br /> Unearned revenue - - - -
<br /> Total liabilities 397,263 2,259,643 - -
<br />Deferred inflows of resources:
<br /> Unavailable resources 191,871 5,561,118 3,549,088 -
<br />Fund balances:
<br /> Nonspendable 176,797 - - -
<br /> Restricted - - 996,291 -
<br /> Committed - - - -
<br /> Assigned - - - 4,595,797
<br /> Unassigned 5,209,286 (2,101,738) - -
<br />Total fund balances 5,386,083 (2,101,738) 996,291 4,595,797
<br />Total liabilities , deferred inflows of
<br /> resources and fund balances 5,975,217$ 5,719,023$ 4,545,379$ 4,595,797$
<br />The accompanying notes are an integral part of these basic financial statements.
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