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CITY OF LINO LAKES, MINNESOTA <br />COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS <br />December 31, 2012 <br />Assets <br />Cash and investments <br />Accounts receivable <br />Due from other governmental units <br />Interfund receivable <br />Taxes receivable: <br />Delinquent <br />Due from county <br />Special assessments receivable: <br />Delinquent <br />Deferred <br />Due from county <br />Long -term notes receivable <br />Prepaid items <br />Total assets <br />Liabilities and Fund Balance (Deficit) <br />Liabilities: <br />Interfund payable <br />Accounts payable <br />Salaries payable <br />Contracts and retainage payable <br />Due to other governments <br />Advances from other funds <br />Deferred revenue <br />Total liabilities <br />Fund balance (deficit): <br />Nonspendable <br />Restricted <br />Committed <br />Assigned <br />Unassigned <br />Total fund balance (deficit) <br />Total liabilities and fund balance (deficit) <br />Debt Service (continued) <br />TIF <br />Bonds <br />2007A <br />Improvement and <br />Utility Revenue <br />Refunding Bonds <br />2010 <br />Improvement <br />Bonds of <br />2012A <br />$ 153,628 $ 23,817 $ <br />8,158 <br />108,151 <br />$ 153,628 $ <br />153,628 <br />Debt <br />Service <br />Subtotal <br />Capital Projects <br />Capital <br />Improvement <br />Projects <br />Capital <br />Equipment <br />Revolving Fund <br />- $ 3,020,073 $ 592,753 $ 94,997 <br />- - 2,028 8,214 <br />- - 1,602,893 <br />32,758 <br />8,656 <br />24,459 <br />528,832 <br />1,768 <br />140,126 $ - $ 3,616,546 $ 2,197,674 $ 103,211 <br />$ - $ 282 $ <br />116,309 <br />116,309 282 <br />23,817 <br />153,628 23,817 <br />282 $ $ - <br />- 290 14,917 <br />586,049 <br />586,331 <br />3,030,497 <br />(282) (282) <br />290 14,917 <br />2,197,384 88,294 <br />(282) 3,030,215 2,197,384 88,294 <br />$ 153,628 $ 140,126 $ - $ 3,616,546 $ 2,197,674 $ 103,211 <br />70 <br />