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CITY OF LINO LAKES, MINNESOTA <br />BALANCE SHEET- GOVERNMENTAL FUNDS <br />December 31, 2014 <br />Assets <br />Cash and investments <br />Accrued interest receivable <br />Accounts receivable <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 />Long-term notes receivable <br />Prepaid items <br />Permanently restricted cash and investments <br />Advances to other funds <br />Total assets <br />Liabilities, Deferred Inflow <br />Resources and Fund Balat <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 />Deferred inflows of resources: <br />Unavailable resources <br />Fund balances: <br />Nonspendable <br />Restricted <br />Committed <br />Assigned <br />Unassigned <br />Total fund balances <br />G.O. Improvement <br />Improvement Note <br />General Bonds 2005A 2009F <br />$ 5,078,336 $ 959 $ 33,780 <br />62,539 - - <br />80,444 - - <br />86,428 - - <br />115,320 - <br />92,170 - <br />Municipal <br />State <br />Aid <br />$ 3,922,220 <br />726 - <br />2,729,693 - <br />7,180 - <br />$ 2,771,379 $ 3,922,220 <br />6,061 - <br />1,097 - - - <br />346,853 2,494,643 6,061 - <br />122,426 5,561,118 2,730,419 - <br />253,471 - - - <br />- - 34,899 - <br />- - - 3,922,220 <br />5,053,064 (2,493,684) - - <br />5,306,535 (2,493,684) 34,899 3,922,220 <br />Total liabilities , deferred inflows of <br />resources and fund balances $ 5,775,814 $ 5,562,077 $ 2,771,379 $ 3,922,220 <br />The accompanying notes are an integral part of these basic financial statements. <br />25 <br />