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CITY OF LITTLE CANADA, MINNESOTA <br />TABLE OF CONTENTS <br />YEAR ENDED DECEMBER 31, 2022 <br /> <br />INTRODUCTORY SECTION <br />LETTER OF TRANSMITTAL 1 <br />OFFICIAL DIRECTORY 8 <br />ORGANIZATIONAL CHART 9 <br />CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL <br />REPORTING 10 <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 28 <br />STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND <br />BALANCES 29 <br />RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, <br />AND CHANGES IN FUND BALANCES TO THE STATEMENT OF <br />ACTIVITIES – GOVERNMENTAL ACTIVITIES 30 <br />PROPRIETARY FUNDS <br />STATEMENT OF NET POSITION 31 <br />STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION 32 <br />STATEMENT OF CASH FLOWS 33 <br />NOTES TO BASIC FINANCIAL STATEMENTS 34 <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 <br />PERA SCHEDULE OF THE CITY’S PROPORTIONATE SHARE OF THE NET <br />PENSION LIABILITY 74 <br />PERA SCHEDULE OF CITY CONTRIBUTIONS 75