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CITY OF LINO LAKES, MINNESOTA
<br />CHANGES IN NET ASSETS,
<br />LAST FOUR FISCAL YEARS (Continued)
<br />(accrual basis of accounting)
<br />General Revenues and Other Changes in Net Ass
<br />Governmental activities:
<br />Property taxes
<br />Unrestricted grants and contributions
<br />Unrestricted investment earnings
<br />Gain on sale of capital assets
<br />Miscellaneous
<br />Transfers
<br />Total governmental activities
<br />Business -type activities:
<br />— Unrestricted investment earnings
<br />Transfers
<br />Total business -type activities
<br />Total primary government
<br />Change in Net Assets
<br />Governmental activities
<br />— Business -type activities
<br />Total primary government net expense
<br />MO
<br />NM
<br />MO
<br />Mom
<br />Wm
<br />Isms
<br />Fiscal Year
<br />2003
<br />ets
<br />$ 6,847,470
<br />194,220
<br />(301,355)
<br />$ 6,740,335
<br />20,866
<br />301,355
<br />322,221
<br />$ 7,062,556
<br />$ 1,132,061
<br />3,307,589
<br />$ 4,439,650
<br />2004 2005
<br />2006
<br />$ 6,630,279 $ 7,383,415 $ 8,269,944
<br />221,302
<br />1,280,957
<br />- 160,955
<br />(303,108) (304,195)
<br />$ 7,829,430 $ 7,673,562
<br />433,387 713,794
<br />33,217
<br />(299,725)
<br />$ 8,717,230
<br />34,833 120,310
<br />303,108 304,195
<br />337,941 424,505
<br />$ 8,167,371 $ 8,098,067
<br />$ 2,871,169
<br />2,142,054
<br />$ 5,013,223
<br />253,787
<br />299,725
<br />553,512
<br />$ 9,270,742
<br />$ 2,986,228 $ 3,682,065
<br />2,456,797 2,451,319
<br />$ 5,443,025 $ 6,133,384
<br />Note: The City began to report accrual information when it implemented GASB 34 in fiscal year 2003.
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