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General Other <br />Infrastructure Capital Governmental <br />General CIP Improvements Funds Total <br />Assets <br />Cash and investments 4,366,373$ 1,386,316$ 2,576,837$ 8,089,068$ 16,418,594$ <br />Receivables <br />Accrued interest 50,689 - - 10,000 60,689 <br />Accounts receivable 23,618 119,973 407,639 244,644 795,874 <br />Taxes 70,555 6,573 - 31,007 108,135 <br />Special assessments - 1,706,530 - 346,803 2,053,333 <br />Notes - - - 1,000,000 1,000,000 <br />Due from other governments 37,147 330,684 380,826 29,453 778,110 <br />Due from other funds 440,452 - - 19,695 460,147 <br />Prepaid items 36,233 - - 676,149 712,382 <br />Assets held for resale - - - 556,757 556,757 <br />Total Assets 5,025,067$ 3,550,076$ 3,365,302$ 11,003,576$ 22,944,021$ <br />Liabilities <br />Accounts payable 71,560$ 165,429$ 74,326$ 80,710$ 392,025$ <br />Accrued salaries and withholdings payable 23,159 - - - 23,159 <br />Due to other governments 171,337 - - 31,088 202,425 <br />Due to other funds - - - 460,147 460,147 <br />Deposits payable 64,603 - - - 64,603 <br />Deferred revenue - - - 4,387 4,387 <br />Total Liabilities 330,659 165,429 74,326 576,332 1,146,746 <br />Deferred Inflows of Resources <br />Unavailable revenue - taxes 64,904 1,595 - 2,359 68,858 <br />Unavailable revenue - special assessments - 1,706,530 - 346,803 2,053,333 <br />Unavailable revenue - other - - 407,639 - 407,639 <br />Total Deferred Inflows <br />of Resources 64,904 1,708,125 407,639 349,162 2,529,830 <br />Fund Balances <br />Nonspendable 476,685 - - 676,149 1,152,834 <br />Restricted 471,123 - - 4,517,280 4,988,403 <br />Committed - - - 1,531,853 1,531,853 <br />Assigned - 1,676,522 2,883,337 3,646,158 8,206,017 <br />Unassigned 3,681,696 - - (293,358) 3,388,338 <br />Total Fund Balances 4,629,504 1,676,522 2,883,337 10,078,082 19,267,445 <br />Total Liabilities, Deferred Inflows <br />of Resources and Fund Balances 5,025,067$ 3,550,076$ 3,365,302$ 11,003,576$ 22,944,021$ <br />City of Little Canada, Minnesota <br />Balance Sheet <br />Governmental Funds <br />December 31, 2023 <br />The notes to the financial statements are an integral part of this statement. <br />48