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