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CITY OF LITTLE CANADA, MINNESOTA <br />COMBINING STATEMENT OF REVENUES, EXPENDITURES AND <br />CHANGES IN FUND BALANCE <br />NONMAJOR GOVERNMENTAL FUNDS <br />For The Year Ended December 31, 2021 <br />With Comparative Totals for the Year Ended December 31, 2020 <br />Special Debt Capital <br />Revenues:Revenue Service Project 2021 2020 <br /> General property taxes -$ -$ 159,508$ 159,508$ 160,224$ <br /> Franchise taxes 120,686 - - 120,686 115,849 <br /> Tax increment collections - - 624,416 624,416 486,982 <br /> Special assessments - 6,282 2,107 8,389 7,198 <br /> Charges for services 527,683 - - 527,683 488,846 <br /> Investment earnings (loss)(1,303) - (8,662) (9,965) 117,248 <br /> Contributions - - 64,883 64,883 37,008 <br /> Donations 2,691 - 164,322 167,013 55,605 <br /> Miscellaneous 418 - - 418 242 <br /> Total revenues 650,175 6,282 1,006,574 1,663,031 1,469,202 <br />Expenditures: <br /> Current: <br /> General government - 750 1,730 2,480 2,000 <br /> Housing and economic development - - 279,089 279,089 222,613 <br /> Sanitation 462,250 - - 462,250 448,249 <br /> Parks and recreation 86,716 - 15,000 101,716 83,933 <br /> Capital outlay: <br /> Public safety - - 50,802 50,802 52,177 <br /> Parks and recreation 1,808 - - 1,808 10,906 <br /> Debt service: <br /> Principal retirement - 292,190 - 292,190 294,941 <br /> Interest - 94,252 350 94,602 101,005 <br /> Fiscal charges - 950 - 950 950 <br /> Miscellaneous - 800 - 800 805 <br /> Total expenditures 550,774 388,942 346,971 1,286,687 1,217,579 <br />Revenues over (under) expenditures 99,401 (382,660) 659,603 376,344 251,623 <br />Other financing sources (uses): <br /> Transfers in - 375,978 - 375,978 376,428 <br /> Transfers out (76,100) - (184,353) (260,453) (648,874) <br /> Total other financing sources (uses)(76,100) 375,978 (184,353) 115,525 (272,446) <br />Net increase (decrease) in fund balance 23,301 (6,682) 475,250 491,869 (20,823) <br />Fund balance - January 1 705,059 81,719 4,595,298 5,382,076 5,402,899 <br />Fund balance - December 31 728,360$ 75,037$ 5,070,548$ 5,873,945$ 5,382,076$ <br />Totals <br />Nonmajor <br />Governmental Funds <br />91