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CITY OF LINO LAKES, MINNESOTA <br />COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS <br />December 31, 2013 <br />Assets <br />Cash and investments <br />Due from other governmental units <br />Interfund receivable <br />Taxes receivable: <br />Delinquent <br />Due from county <br />Delinquent tax increment <br />Special assessments receivable: <br />Delinquent <br />Noncurrent <br />Due from county <br />Total assets <br />Liabilities, Deferred Inflows of Resources <br />and Fund Balance (Deficit) <br />Debt Service (Continued) Capital Projects <br />Improvement and <br />TIF Utility Revenue Improvement Improvement Debt Capital Capital <br />Bonds Refunding Bonds Bonds of Bonds of Service Improvement Equipment <br />2007A 2010 2012A 2013A Subtotal Projects Revolving Fund <br />$ 149,897 $ 8,249 $ 63,763 $ 2,416 $ 2,408,351 $ 601,128 $ 105,370 <br />81,513 <br />24,648 <br />11,079 <br />14,470 <br />423,294 <br />354 <br />1,700,533 <br />$ 149,897 $ 89,762 $ 63,763 $ 2,416 $ 2,882,196 $ 2,301,661 $ 105,370 <br />Liabilities: <br />Interfundpayable $ - $ 56,128 $ $ $ 56,128 $ - $ <br />Accounts payable - - 2,750 143,429 <br />Total liabilities 56,128 58,878 143,429 <br />Deferred inflows of resources: <br />Unavailable Resources <br />81,513 462,413 <br />Fund balance (deficit): <br />Restricted 149,897 - 63,763 2,416 2,408,784 - <br />Assigned - - - - 2,158,232 105,370 <br />Unassigned (47,879) - (47,879) - - <br />Total fund balance (deficit) 149,897 (47,879) 63,763 2,416 2,360,905 2,158,232 105,370 <br />Total liabilities, deferred inflows of <br />resources and fund balance (deficit) $ 149,897 $ 89,762 $ 63,763 $ 2,416 $ 2,882,196 $ 2,301,661 $ 105,370 <br />70 <br />