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CITY OF LITTLE CANADA, MINNESOTA <br />NONMAJOR GOVERNMENTAL FUNDS <br />COMBINING BALANCE SHEET <br />DECEMBER 31, 2017 <br />WITH COMPARATIVE TOTALS FOR DECEMBER 31, 2016 <br /> <br /> <br /> <br />(77) <br /> <br /> <br />Special Debt Capital <br />Revenue Service Project 2017 2016 <br />ASSETS <br />Cash and Investments 587,703$ 91,681$ 5,182,400$ 5,861,784$ 5,615,515$ <br />Cash and Investments Held by Trustee - 1,263 - 1,263 1,263 <br />Accounts Receivable (Net of Allowance)195,587 - 2,375 197,962 201,818 <br />Property Taxes Receivable: <br />Due from County - 610 8,946 9,556 104,894 <br />Delinquent Taxes - - - - 79 <br />Special Assessments Receivable - 48,997 64,006 113,003 150,676 <br />Prepaids - - 4,880 4,880 7,320 <br />Property Held for Resale - - 1,027,678 1,027,678 1,012,499 <br />Total Assets 783,290$ 142,551$ 6,290,285$ 7,216,126$ 7,094,064$ <br /> <br />LIABILITIES, DEFERRED INFLOWS OF <br />RESOURCES, AND FUND BALANCE <br /> <br />LIABILITIES <br />Accounts and Contracts Payable 31,079$ -$ 29,421$ 60,500$ 100,839$ <br />Due to Other Funds - - - - 14,126 <br />Advances from Other Funds - - 639,682 639,682 669,537 <br />Due to Other Governmental Units 21,592 - - 21,592 23,674 <br />Unearned Revenue 4,351 - - 4,351 4,800 <br />Total Liabilities 57,022 - 669,103 726,125 812,976 <br />DEFERRED INFLOWS OF RESOURCES <br />Unavailable Revenue - Taxes and Assessments - 48,997 67,089 116,086 150,884 <br /> <br />FUND BALANCE <br />Nonspendable - - 4,880 4,880 7,320 <br />Restricted - 93,554 2,608,557 2,702,111 2,651,735 <br />Committed 726,268 - - 726,268 659,829 <br />Assigned - - 2,915,113 2,915,113 2,824,475 <br />Unassigned - - 25,543 25,543 (13,155) <br />Total Fund Balance 726,268 93,554 5,554,093 6,373,915 6,130,204 <br />Total Liabilities, Deferred Inflows of <br /> Resources, and Fund Balance 783,290$ 142,551$ 6,290,285$ 7,216,126$ 7,094,064$ <br />Total Nonmajor <br />Governmental Funds <br />