Laserfiche WebLink
CITY OF LITTLE CANADA, MINNESOTA <br />TABLE OF CONTENTS <br />YEAR ENDED DECEMBER 31, 2017 <br /> <br />INTRODUCTORY SECTION  <br />LETTER OF TRANSMITTAL 1  <br />OFFICIAL DIRECTORY 10  <br />ORGANIZATIONAL CHART 11  <br />CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL <br />REPORTING 12  <br />FINANCIAL SECTION  <br />INDEPENDENT AUDITORS’ REPORT 13  <br />MANAGEMENT’S DISCUSSION AND ANALYSIS 16  <br />BASIC FINANCIAL STATEMENTS  <br />STATEMENT OF NET POSITION 27  <br />STATEMENT OF ACTIVITIES 28  <br />GOVERNMENTAL FUNDS  <br />BALANCE SHEET 29  <br />RECONCILIATION OF THE BALANCE SHEET TO THE STATEMENT OF NET <br />POSITION – GOVERNMENTAL ACTIVITIES 31  <br />STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND <br />BALANCES 32  <br />RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, <br />AND CHANGES IN FUND BALANCES TO THE STATEMENT OF <br />ACTIVITIES – GOVERNMENTAL ACTIVITIES 34  <br />PROPRIETARY FUNDS  <br />STATEMENT OF NET POSITION 35  <br />STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION 36  <br />STATEMENT OF CASH FLOWS 37  <br />AGENCY FUND  <br />STATEMENT OF FIDUCIARY NET POSITION 38  <br />NOTES TO BASIC FINANCIAL STATEMENTS 39  <br />REQUIRED SUPPLEMENTARY INFORMATION  <br />SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND <br />BALANCES – GENERAL FUND – BUDGET TO ACTUAL (GAAP BASIS) 72  <br />NOTES TO REQUIRED SUPPLEMENTARY INFORMATION 74  <br />PERA SCHEDULE OF THE CITY’S PROPORTIONATE SHARE OF THE NET <br />PENSION LIABILITY 75  <br />PERA SCHEDULE OF CITY CONTRIBUTIONS 76 <br />