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CITY OF LITTLE CANADA, MINNESOTA <br />TABLE OF CONTENTS <br />YEAR ENDED DECEMBER 31, 2018 <br /> <br />INTRODUCTORY SECTION  <br />LETTER OF TRANSMITTAL 1  <br />OFFICIAL DIRECTORY 7  <br />ORGANIZATIONAL CHART 8  <br />CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL <br />REPORTING 9  <br />FINANCIAL SECTION  <br />INDEPENDENT AUDITORS’ REPORT 10  <br />MANAGEMENT’S DISCUSSION AND ANALYSIS 14  <br />BASIC FINANCIAL STATEMENTS  <br />STATEMENT OF NET POSITION 25  <br />STATEMENT OF ACTIVITIES 26  <br />GOVERNMENTAL FUNDS  <br />BALANCE SHEET 27  <br />RECONCILIATION OF THE BALANCE SHEET TO THE STATEMENT OF NET <br />POSITION – GOVERNMENTAL ACTIVITIES 29  <br />STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND <br />BALANCES 30  <br />RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, <br />AND CHANGES IN FUND BALANCES TO THE STATEMENT OF <br />ACTIVITIES – GOVERNMENTAL ACTIVITIES 32  <br />PROPRIETARY FUNDS  <br />STATEMENT OF NET POSITION 33  <br />STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION 34  <br />STATEMENT OF CASH FLOWS 35  <br />AGENCY FUND  <br />STATEMENT OF FIDUCIARY NET POSITION 36  <br />NOTES TO BASIC FINANCIAL STATEMENTS 37  <br />REQUIRED SUPPLEMENTARY INFORMATION  <br />SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND <br />BALANCES – GENERAL FUND – BUDGET TO ACTUAL (GAAP BASIS) 70  <br />SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND <br />BALANCES – ECONOMIC DEVELOPMENT FUND – BUDGET TO ACTUAL <br />(GAAP BASIS) 72  <br />NOTES TO REQUIRED SUPPLEMENTARY INFORMATION 73