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CITY OF LITTLE CANADA, MINNESOTA
<br />FUND BALANCES OF GOVERNMENTAL FUNDS
<br />Last Ten Fiscal Years
<br />(modified accrual basis of accounting)
<br />2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
<br />General Fund
<br />Reserved 4,866$ -$ -$ -$ -$ -$ -$ -$ -$ -$
<br />Unreserved 2,399,720 - - - - - - - - -
<br />Nonspendable:
<br />Prepaid items - 4,920 5,133 8,844 4,855 3,590 7,148 8,389 8,769 10,807
<br />Interfund loan - - - - - 1,309,429 1,244,911 1,090,034 718,024 761,178
<br />Assigned - - - - - - - - - 138,870
<br />Unassigned - 2,779,608 2,642,522 2,191,138 2,399,847 1,183,140 1,580,457 1,434,580 1,992,378 2,210,615
<br />Total General Fund 2,404,586$ 2,784,528$ 2,647,655$ 2,199,982$ 2,404,702$ 2,496,159$ 2,832,516$ 2,533,003$ 2,719,171$ 3,121,470$
<br />All other Governmental Funds
<br />Reserved 1,516,743$ -$ -$ -$ -$ -$ -$ -$ -$ -$
<br />Unreserved reported in:
<br />Special Revenue Funds 803,143 - - - - - - - - -
<br />Capital Projects Funds 6,584,128 - - - - - - - - -
<br />Nonspendable:
<br />Prepaid items - 19,696 17,169 14,640 41,235 9,800 7,320 4,880 2,440 -
<br />Long-term interfund loan receivable - - - - - - 288,998 - - -
<br />Inventory - - - - - - - - - -
<br />Restricted - 1,398,505 1,655,427 1,799,622 5,141,330 5,337,152 4,851,410 5,240,271 4,635,460 3,588,108
<br />Committed - 1,084,081 1,205,829 909,090 985,743 615,306 659,829 726,268 687,800 706,819
<br />Assigned - 7,852,358 7,095,434 8,280,277 6,642,969 7,360,977 5,721,705 7,402,374 8,098,459 8,619,917
<br />Unassigned - (770,144) (635,956) (1,158,849) (1,162,575) (1,040,759) (875,228) (682,248) (2,306,132) (1,996,451)
<br />Total all other governmental funds 8,904,014$ 9,584,496$ 9,337,903$ 9,844,780$ 11,648,702$ 12,282,476$ 10,654,034$ 12,691,545$ 11,118,027$ 10,918,393$
<br />Total all funds 11,308,600$ 12,369,024$ 11,985,558$ 12,044,762$ 14,053,404$ 14,778,635$ 13,486,550$ 15,224,548$ 13,837,198$ 14,039,863$
<br />Source: City's financial records.
<br />Notes:
<br />The implementation of Governmental Accounting Standards Board Statement No. 54 in 2011 resulted in a significant change in the City's fund balance classifications.
<br />Fiscal Year
<br />114
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