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<br /> <br />City of Little Canada, Minnesota <br />Annual Comprehensive Financial Report <br />Table of Contents (Continued) <br />For the Year Ended December 31, 2024 <br /> <br /> Page No. <br />Combining and Individual Fund Financial Statements and Schedules <br /> Nonmajor Governmental Funds <br /> Combining Balance Sheet 96 <br /> Combining Statement of Revenues, Expenditures and Changes in Fund Balances 97 <br /> Nonmajor Special Revenue Funds <br /> Combining Balance Sheet 100 <br /> Combining Statement of Revenues, Expenditures and Changes in Fund Balances 101 <br /> Budgeted Special Revenue Funds <br /> Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual <br /> Parks and Recreation Fund 102 <br /> Cable Television Fund 103 <br /> Recycling and Trash Fund 104 <br /> Debt Service Fund <br /> Combining Balance Sheet 106 <br /> Combining Statement of Revenues, Expenditures and Changes in Fund Balances 107 <br /> Nonmajor Capital Projects Funds <br /> Combining Balance Sheet 110 <br /> Combing Statement of Revenues, Expenditures and Changes in Fund Balances 112 <br /> General Fund <br /> Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 114 <br /> Summary Financial Report <br /> Revenues and Expenditures for General Operations - Governmental Funds 118 <br /> <br /> Table No. Page No. <br />Statistical Section (Unaudited) <br />Financial Trends <br /> Net Position by Component 1 122 <br /> Changes in Net Position 2 123 <br /> Fund Balances of Governmental Funds 3 124 <br /> Changes in Fund Balances of Governmental Funds 4 125 <br />Revenue Capacity <br /> Governmental Activities Tax Revenues by Source 5 126 <br /> Net Tax Capacity and Estimated Market Value of Property 6 127 <br /> Direct and Overlapping Tax Rates 7 128 <br /> Principal Property Taxpayers 8 129 <br /> Property Tax Levies and Tax Collections 9 130 <br />Debt Capacity <br /> Ratios of Outstanding Debt by Type 10 131 <br /> Ratios of General Bonded Debt Outstanding 11 132 <br /> Direct and Overlapping Debt 12 133 <br /> Legal Debt Margin Information 13 134 <br />Demographic and Economic Information <br /> Demographic and Economic Statistics 14 135 <br /> Principal Employers 15 136 <br />Operating Information <br /> Full-Time Equivalent City Government Employees by Function 16 137 <br /> Operating Indicators by Function 17 138 <br /> Capital Asset Statistics by Function 18 139 <br /> <br />7