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City of Little Canada, Minnesota <br />Nonmajor Governmental Funds <br />Combining Statement of Revenues, Expenditures and <br />Changes in Fund Balances <br />For the Year Ended December 31, 2023 <br />Special Debt Capital <br />Revenue Service Projects Total <br />Revenues <br />Taxes <br />General property -$ -$ 159,999$ 159,999 <br />Tax increment - - 789,954 789,954 <br />Franchise fees 103,420 - - 103,420 <br />Intergovernmental 760,256 - 54,091 814,347 <br />Charges for services 629,979 - 633,467 1,263,446 <br />Special assessments - 193,628 1,526 195,154 <br />Investment earnings 59,163 7,492 242,594 309,249 <br />Miscellaneous <br />Contributions and donations 7,007 - - 7,007 <br />Other 48,530 - 243,522 292,052 <br />Total Revenues 1,608,355 201,120 2,125,153 3,934,628 <br />Expenditures <br />Current <br />General government - 1,190 - 1,190 <br />Public safety - - 250 250 <br />Public works - - 13,151 13,151 <br />Parks and recreation 164,071 - 15,264 179,335 <br />Sanitation 528,075 - - 528,075 <br />Housing and economic development 760,256 - 358,995 1,119,251 <br />Capital outlay <br />Public safety - - 72,966 72,966 <br />Public works - - 196,544 196,544 <br />Culture and recreation - - 73,338 73,338 <br />Debt service <br />Principal - 302,358 - 302,358 <br />Interest and other charges - 83,072 - 83,072 <br />Total Expenditures 1,452,402 386,620 730,508 2,569,530 <br />Excess (Deficiency) of Revenues <br />Over (Under) Expenditures 155,953 (185,500) 1,394,645 1,365,098 <br />Other Financing Sources (Uses) <br />Proceeds from sale of capital assets - - 4,000 4,000 <br />Transfers in - 377,651 530,090 907,741 <br />Transfers out (88,155) - (632,595) (720,750) <br />Total Other Financing Sources (Uses)(88,155) 377,651 (98,505) 190,991 <br />Net Change in Fund Balances 67,798 192,151 1,296,140 1,556,089 <br />Fund Balances, January 1 1,464,755 114,261 6,942,977 8,521,993 <br />Fund Balances, December 31 1,532,553$ 306,412$ 8,239,117$ 10,078,082$ <br />93