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CITY OF LINO LAKES, MINNESOTA <br />STATEMENT OF ACTIVITIES <br />Year Ended December 31, 2012 <br />Functions /Programs <br />Governmental activities: <br />General government <br />Public safety <br />Public services <br />Parks, recreation and forestry <br />Conservation of natural resources <br />Community development <br />Interest on long -term debt <br />Total governmental activities <br />Business -type activities: <br />Water <br />Sewer <br />Total business -type activities <br />Total <br />Expenses <br />Program Revenues <br />Charges for <br />Services <br />Capital <br />Operating Grants Grants and <br />and Contributions Contributions <br />$ 1,883,961 $ 129,151 $ <br />4,046,415 642,745 <br />5,584,283 476,296 <br />1,210,867 191,832 <br />184,051 19,297 <br />430,121 16,940 <br />837,755 - <br />14,177,453 1,476,261 <br />949,121 <br />1,527,637 <br />2,476,758 <br />$ 16,654,211 <br />1,371,809 <br />1,505,781 <br />2,877,590 <br />$ 4,353,851 <br />19,413 $ <br />171,423 <br />218,473 <br />40,870 <br />5,125,693 <br />450,179 5,125,693 <br />- 19,125 <br />- 893 <br />- 20,018 <br />450,179 $ 5,145,711 <br />General revenues: <br />Taxes: <br />Property taxes, levied for general purpose <br />Franchise taxes <br />Other taxes <br />Grants and contributions not restricted to specific programs <br />Unrestricted investment earnings <br />Gain on disposal of capital assets <br />Transfers <br />Total general revenues and transfers <br />Change in net position <br />Net position - beginning <br />Net position - ending <br />The accompanying notes are an integral part of these basic financial statements. <br />23 <br />