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CITY OF LITTLE CANADA, MINNESOTA <br />STATEMENT OF REVENUES, EXPENDITURES AND <br />CHANGES IN FUND BALANCE <br />GOVERNMENTAL FUNDS <br />For The Year Ended December 31, 2020 <br />With Comparative Data for the Year Ended December 31, 2019 <br />Canabury Square General <br />Economic Condominium Capital Infrastructure <br />General Development HIA Improvements CIP <br />Revenues:Fund (105)(362)(400)(450) <br /> General property taxes 3,211,630$ -$ -$ -$ 122,799$ <br /> Franchise taxes - - - - 361,335 <br /> Excess tax increment taxes - - - 24,931 - <br /> Tax increment collections - - - - - <br /> Special assessments 2,350 - 305,822 - 659,168 <br /> Licenses and permits 221,328 - -- - <br /> Intergovernmental 1,164,109 - -347,503 2,498,052 <br /> Charges for services 63,761 - -- - <br /> Fines and forfeits 24,151 - -- - <br /> Investment earnings (loss)84,462 27,186 - 42,469 86,925 <br /> Principal repayment - 600,000 - -- <br /> Connection charges - -- -260 <br /> Contributions - -- -- <br /> Donations 2,895 - - 101,660 - <br /> Miscellaneous 102,560 - - 118,469 32,663 <br /> Total revenues 4,877,246 627,186 305,822 635,032 3,761,202 <br />Expenditures: <br /> Current: <br /> General government 568,805 - 310 500 1,700 <br /> Housing and economic development - - - - - <br /> Public safety 2,557,076 - - - - <br /> Public works 443,077 - - - 817 <br /> Sanitation and recycling - - - - - <br /> Parks and recreation 470,425 - - - - <br /> Capital outlay: <br /> General government - - - 44,621 - <br /> Public safety - - - 29,721 - <br /> Public works - - - 104,562 4,607,813 <br /> Parks and recreation - - - 222,701 - <br /> Debt service: <br /> Principal retirement - - 6,918 - - <br /> Interest - 24,068 30,516 - - <br /> Fiscal charges - -- - - <br /> Miscellaneous - -263 - - <br /> Total expenditures 4,039,383 24,068 38,007 402,105 4,610,330 <br />Revenues over (under) expenditures 837,863 603,118 267,815 232,927 (849,128) <br />Other financing sources (uses): <br /> Transfers in 98,565 - - 23,300 402,292 <br /> Transfers out - - - - (23,300) <br /> Proceeds from the sale of capital assets - - - 40,000 - <br /> Total other financing sources (uses)98,565 - - 63,300 378,992 <br />Net increase (decrease) in fund balance 936,428 603,118 267,815 296,227 (470,136) <br />Fund balance - January 1 3,121,470 (589,698) (817,650) 1,663,637 3,474,818 <br />Fund balance - December 31 4,057,898$ 13,420$ (549,835)$ 1,959,864$ 3,004,682$ <br />40 <br />The accompanying notes are an integral part of these financial statements.