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IMP
<br />Vms
<br />VIMai
<br />s
<br />CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF NET POSITION - PROPRIETARY FUNDS
<br />December 31, 2012
<br />Assets
<br />Current assets:
<br />Cash and cash equivalents
<br />Accounts receivable
<br />Due from other governmental units
<br />Interfund receivable
<br />Due from county - special assessments
<br />Prepaid items
<br />Total current assets
<br />Non - current assets:
<br />Inventory
<br />Capital assets being depreciated:
<br />Buildings
<br />Equipment
<br />Water and sewer systems
<br />Total capital assets
<br />Less: allowance for depreciation
<br />Net capital assets
<br />Total noncurrent assets
<br />Total assets
<br />Liabilities
<br />Current liabilities:
<br />Accounts payable
<br />Salaries payable
<br />Compensated absences payable - current portion
<br />Total current liabilities
<br />Non - current liabilities:
<br />Compensated absences payable - long term
<br />Total liabilities
<br />Net position
<br />Net Investment in Capital Assets
<br />Unrestricted
<br />Total net position
<br />The accompanying notes are an integral part of these basic financial statements.
<br />31
<br />Water
<br />$ 4,110,341
<br />221,404
<br />38
<br />9,537
<br />4,341,320
<br />39,298
<br />48,690
<br />158,633
<br />19,796,988
<br />20,004,311
<br />(6,021,803)
<br />13,982,508
<br />14,021, 806
<br />18,363,126
<br />22,154
<br />6,122
<br />14,200
<br />42,476
<br />7,505
<br />49,981
<br />13,982,508
<br />4,330,637
<br />18,313,145
<br />Sewer
<br />$ 7,028,014
<br />212,121
<br />3,156
<br />559,110
<br />38
<br />11,562
<br />7,814,001
<br />345,238
<br />21,273,348
<br />21,618,586
<br />(6,802,999)
<br />14,815,587
<br />14,815,587
<br />22,629,588
<br />14,792
<br />6,128
<br />14,200
<br />35,120
<br />7,505
<br />42,625
<br />14,815,587
<br />7,771,376
<br />22,586,963
<br />Statement 7
<br />Total
<br />2012
<br />$ 11,138,355
<br />433,525
<br />3,156
<br />559,110
<br />76
<br />21,099
<br />12,155,321
<br />39,298
<br />48,690
<br />503,871
<br />41,070,336
<br />41,622,897
<br />(12,824, 802)
<br />28,798,095
<br />28,837,393
<br />40,992,714
<br />36,946
<br />12,250
<br />28,400
<br />77,596
<br />15,010
<br />92,606
<br />28,798,095
<br />12,102,013
<br />40,900,108
<br />
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