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CITY OF LINO LAKES, MINNESOTA <br />BALANCE SHEET - GOVERNMENTAL FUNDS <br />December 31, 2012 <br />G.O. Improvement Municipal <br />Improvement Note State <br />Assets General Bonds 2005A 2009A Aid <br />Cash and investments $ 5,054,673 $ 158,742 $ 491 $ 5,037,136 <br />Accrued interest receivable 70,428 - - <br />Accounts receivable 114,793 - <br />Due from other governmental units 99,895 - - <br />Interfund receivable <br />Taxes receivable: <br />Delinquent 259,786 - 680 <br />Due from county 63,233 - - <br />Special assessments receivable: <br />Delinquent _ _ <br />Deferred 3,985 5,851,618 4,352,824 <br />Due from county _ _ <br />Long -term notes receivable - <br />Prepaid items 180,786 <br />Permanently restricted cash and investments <br />Advances to other funds <br />Total assets $ 5,847,579 $ 6,010,360 $ 4,353,995 $ 5,037,136 <br />Liabilities and Fund Balances <br />Liabilities: <br />Interfund payable <br />Accounts payable <br />Salaries payable <br />Contracts and retainage payable <br />Due to other governmental units <br />Advances from other funds <br />Deferred revenue <br />Total liabilities <br />$ - $ 2,162,003 $ $ <br />125,564 - <br />214,418 - <br />8,825 - <br />1,184 - <br />263,771 5,851,618 4,353,504 <br />613,762 8,013,621 4,353,504 <br />Fund balances: <br />Nonspendable 180,786 - <br />Restricted - 491 - <br />Committed - - <br />Assigned - - 5,03 7,136 <br />Unassigned 5,053,031 (2,003,261) - <br />Total fund balances 5,233,817 (2,003,261) 491 5,037,136 <br />Total liabilities and fund balances $ 5,847,579 $ 6,010,360 $ 4,353,995 $ 5,037,136 <br />The accompanying notes are an integral part of these basic financial statements. <br />25 <br />