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CITY OF LINO LAKES, MINNESOTA
<br />BALANCE SHEET - GOVERNMENTAL FUNDS
<br />December 31, 2013
<br />G.O. Improvement Municipal Area and Other Total
<br />Improvement Note State Unit Governmental Governmental
<br />Assets General Bonds 2005A 2009F Aid Charge Funds Funds
<br />Cash and investments $ 5,300,509 $ 157,905 $ 996,291 $ 4,595,797 $ 3,661,631 $ 7,315,903 $ 22,028,036
<br />Accrued interest receivable 71,531 - - - 71,531
<br />Accounts receivable 88,282 24,434 112,716
<br />Due from other governmental units 66,378 - - 1,500 67,878
<br />Interfund receivable 2,534,940 2,534,940
<br />Taxes receivable:
<br />Delinquent 185,420 24,648 210,068
<br />Due from county 79,849 11,127 90,976
<br />Delinquent tax increment - 298 298
<br />Special assessments receivable:
<br />Delinquent 515 34,776 22,580 57,871
<br />Noncurrent 6,451 5,561,118 3,548,573 - 905,126 672,090 10,693,358
<br />Due from county 23,189 4,831 28,020
<br />Long-term notes receivable - 225,000 225,000
<br />Prepaid items 176,797 1,710 178,507
<br />Permanently restricted cash and investments - - 121,475 121,475
<br />Advances to other funds 460,881 460,881
<br />Total assets $ 5,975,217 $ 5,719,023 $ 4,545,379 $ 4,595,797 $ 5,110,037 $ 10,936,102 $ 36,881,555
<br />Liabilities , Deferred Inflows of
<br />Resources 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 />Unearned revenue
<br />Total liabilities
<br />$ - $ 2,259,643 $ $ - $ $ 834,407 $ 3,094,050
<br />153,157 84 244,963 398,204
<br />243,589 240 243,829
<br />143,141 143,141
<br />517 - 517
<br />460,881 460,881
<br />I ,765 1,765
<br />397,263 2,259,643 84 1,685,397 4,342,387
<br />Deferred inflows of resources:
<br />Unavailable resources 191,871 5,561,118 3,549,088 939,902 719,616 10,961,595
<br />Fund balances:
<br />Nonspendable 176,797 101,710 278,507
<br />Restricted 996,291 2,655,259 3,651,550
<br />Committed - - 121,075 121,075
<br />Assigned 4,595,797 4,170,051 6,944,854 15,710,702
<br />Unassigned 5,209,286 (2,101,738) - - (1,291,809) 1,815,739
<br />Total fund balances 5,386,083 (2,101,738) 996,291 4,595,797 4,170,051 8,531,089 21,577,573
<br />Total liabilities , deferred inflows of
<br />resources and fund balances $ 5,975,217 $ 5,719,023 $ 4,545,379 $ 4,595,797 $ 5,110,037 $ 10,936,102 $ 36,881,555
<br />The accompanying notes are an integral part of these basic financial statements.
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