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<br />70 <br />CITY OF LINO LAKES, MINNESOTA <br />COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS <br />December 31, 2013 <br />Improvement and <br />TIF Utility Revenue Improvement Improvement Debt Capital Capital <br />Bonds Refunding Bonds Bonds of Bonds of Service Improvement Equipment <br />2007A 2010 2012A 2013A Subtotal Projects Revolving Fund <br />Assets <br />Cash and investments 149,897$ 8,249$ 63,763$ 2,416$ 2,408,351$ 601,128$ 105,370$ <br />Due from other governmental units - - - - - - - <br />Interfund receivable - - - - - 1,700,533 - <br />Taxes receivable: <br /> Delinquent - - - - 24,648 - - <br /> Due from county - - - - 11,079 - - <br /> Delinquent tax increment - - - - - - - <br />Special assessments receivable: <br /> Delinquent - - - - 14,470 - - <br /> Noncurrent - 81,513 - - 423,294 - - <br /> Due from county - - - - 354 - - <br /> Total assets 149,897$ 89,762$ 63,763$ 2,416$ 2,882,196$ 2,301,661$ 105,370$ <br />Liabilities, Deferred Inflows of Resources <br />and Fund Balance (Deficit) <br />Liabilities: <br /> Interfund payable -$ 56,128$ -$ -$ 56,128$ -$ -$ <br /> Accounts payable - - - - 2,750 143,429 - <br /> Total liabilities - 56,128 - - 58,878 143,429 - <br />Deferred inflows of resources: <br /> Unavailable Resources - 81,513 - - 462,413 - - <br />Fund balance (deficit): <br /> Restricted 149,897 - 63,763 2,416 2,408,784 - - <br /> Assigned - - - - - 2,158,232 105,370 <br /> Unassigned - (47,879) - - (47,879) - - <br /> Total fund balance (deficit)149,897 (47,879) 63,763 2,416 2,360,905 2,158,232 105,370 <br /> Total liabilities, deferred inflows of <br /> resources and fund balance (deficit)149,897$ 89,762$ 63,763$ 2,416$ 2,882,196$ 2,301,661$ 105,370$ <br />Debt Service (Continued)Capital Projects <br />