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City of Little Canada, Minnesota <br />Annual Comprehensive Financial Report <br />Table of Contents (Continued) <br />For the Year Ended December 31, 2023 <br />Page No. <br />Combining and Individual Fund Financial Statements and Schedules <br />Nonmajor Governmental Funds <br />Combining Balance Sheet 92 <br /> Combining Statement of Revenues, Expenditures and Changes in Fund Balances 93 <br />Nonmajor Special Revenue Funds <br />Combining Balance Sheet 96 <br />Combining Statement of Revenues, Expenditures and Changes in Fund Balances 97 <br />Budgeted Special Revenue Funds <br />Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual <br />Economic Development Fund 98 <br />Parks and Recreation Fund 99 <br />Cable Television Fund 100 <br />Recycling and Trash Fund 101 <br />Debt Service Fund <br />Combining Balance Sheet 104 <br /> Combining Statement of Revenues, Expenditures and Changes in Fund Balances 105 <br />Nonmajor Capital Projects Funds <br />Combining Balance Sheet 108 <br />Combing Statement of Revenues, Expenditures and Changes in Fund Balances 110 <br />General Fund <br /> Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 112 <br />Summary Financial Report <br />Revenues and Expenditures for General Operations - Governmental Funds 115 <br />Table No. Page No. <br />Statistical Section (Unaudited) <br />Financial Trends <br />Net Position by Component 1 120 <br />Changes in Net Position 2 121 <br />Fund Balances of Governmental Funds 3 122 <br />Changes in Fund Balances of Governmental Funds 4 123 <br />Revenue Capacity <br />Governmental Activities Tax Revenues by Source 5 124 <br />Net Tax Capacity and Estimated Market Value of Property 7 125 <br />Direct and Overlapping Tax Rates 8 126 <br />Principal Property Taxpayers 9 127 <br />Property Tax Levies and Tax Collections 10 128 <br />Debt Capacity <br />Ratios of Outstanding Debt by Type 11 129 <br />Ratios of General Bonded Debt Outstanding 12 130 <br />Direct and Overlapping Debt 13 131 <br />Legal Debt Margin Information 14 132 <br />Demographic and Economic Information <br />Demographic and Economic Statistics 16 133 <br /> Principal Employers 17 134 <br />Operating Information <br />Full-Time Equivalent City Government Employees by Function 18 135 <br />Operating Indicators by Function 19 136 <br />Capital Asset Statistics by Function 20 137 <br />7