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General (Formerly Nonmajor) <br />Infrastructure Capital Economic <br />General CIP Improvements Development <br />Revenues <br />General property taxes 3,976,737$ 152,506$ 136,005$ -$ <br />Franchise fees -494,316 72,395 - <br />Tax Increments - - - - <br />Licenses and permits 577,872 - - - <br />Intergovernmental 432,697 473,884 246,172 1,398,463 <br />Charges for services 151,942 - - - <br />Fines and forfeits 32,584 - - - <br />Special assessments 175 429,620 - - <br />Investment earnings 197,048 92,585 140,847 18,973 <br />Miscellaneous 122,365 356,815 72,774 55,047 <br />Total Revenues 5,491,420 1,999,726 668,193 1,472,483 <br />Expenditures <br />Current <br />General government 943,954 - - - <br />Public safety 2,959,482 - - - <br />Public works 507,225 6,558 - - <br />Parks and recreation 658,291 - - - <br />Sanitation - - - - <br />Housing and economic development - - - 1,430,304 <br />Capital outlay <br />General government - - 89,106 - <br />Public safety - - - - <br />Public works - 1,321,124 15,819 - <br />Parks and recreation - - 808,830 - <br />Housing and economic development - - - 642,100 <br />Debt service <br />Principal - - - - <br />Interest and other charges - - - - <br />Total Expenditures 5,068,952 1,327,682 913,755 2,072,404 <br />Excess (Deficiency) of Revenues <br />Over (Under) Expenditures 422,468 672,044 (245,562) (599,921) <br />Other Financing Sources (Uses) <br />Transfers in 103,450 - 12,300 - <br />Transfers out (450,000) (114,300) - - <br />Total Other Financing <br />Sources (Uses)(346,550) (114,300) 12,300 - <br />Net Changes in Fund Balances 75,918 557,744 (233,262) (599,921) <br />Fund Balances, January 1, as previously reported 4,629,504 1,676,522 2,883,337 - <br />Change to the financial reporting entity (Note 7) <br />Change from nonmajor to major fund - - - 826,376 <br />Fund Balance, January 1, as adjusted 4,629,504 1,676,522 2,883,337 826,376 <br />Fund Balances, December 31 4,705,422$ 2,234,266$ 2,650,075$ 226,455$ <br />City of Little Canada, Minnesota <br />Statement of Revenues, Expenditures and <br />Changes in Fund Balances <br />Governmental Funds <br />For the Year Ended December 31, 2024 <br />The notes to the financial statements are an integral part of this statement. <br />52