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City of Little Canada, Minnesota <br />Nonmajor Governmental Funds <br />Combining Balance Sheet <br />December 31, 2024 <br />Special Debt Capital <br />Revenue Service Projects Total <br />Assets <br />Cash and investments 629,806$ 451,802$ 4,267,535$ 5,349,143$ <br />Receivables <br />Accrued interest - - 20,000 20,000 <br />Accounts 249,137 - 3,124 252,261 <br />Taxes - - 2,373 2,373 <br />Special assessments - 209,759 37,325 247,084 <br />Notes - - 1,000,000 1,000,000 <br />Due from other governments 32,459 - - 32,459 <br />Due from other funds - - 22,979 22,979 <br />Assets held for resale - - 561,457 561,457 <br /> <br />Total Assets 911,402$ 661,561$ 5,914,793$ 7,487,756$ <br />Liabilities <br />Accounts payable 52,293$ -$ 1,575$ 53,868$ <br />Due to other governments 35,687 - 1,939 37,626 <br />Due to other funds 44,439 - 264,454 308,893 <br />Unearned revenue 4,387 - - 4,387 <br />Total Liabilities 136,806 - 267,968 404,774 <br />Deferred Inflows of Resources <br />Unavailable revenue - taxes - - 2,373 2,373 <br />Unavailable revenue - special assessments - 209,759 37,325 247,084 <br />Total Deferred Inflows of Resources - 209,759 39,698 249,457 <br />Fund Balances <br />Restricted 75,020 451,802 2,887,903 3,414,725 <br />Committed 699,576 - - 699,576 <br />Assigned - - 2,919,629 2,919,629 <br />Unassigned - - (200,405) (200,405) <br />Total Fund Balances 774,596 451,802 5,607,127 6,833,525 <br />Total Liabilities, Deferred Inflows <br />of Resources and Fund Balances 911,402$ 661,561$ 5,914,793$ 7,487,756$ <br />94