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Governmental <br />Activities - <br />Insurance <br />Nonmajor <br />601 602 603 Internal <br />Water Sewer Storm Water Totals Service Fund <br />Operating Revenues <br />Sales 2,032,570$ 1,862,791$ 481,252$ 4,376,613$ 362,343$ <br />Meter sales 37,591 - - 37,591 - <br />Other revenue 2,760 - 114 2,874 - <br />Total Operating Revenues 2,072,921 1,862,791 481,366 4,417,078 362,343 <br />Operating Expenses <br />Personnel services 254,884 202,759 273,454 731,097 207,656 <br />Purchased water 1,379,378 - - 1,379,378 <br />Professional services 45,508 43,983 4,452 93,943 - <br />Sewer charges - MCES - 1,314,367 734 1,315,101 - <br />Utilities 33,346 11,794 - 45,140 - <br />Depreciation 243,541 164,383 - 407,924 - <br />Repairs and maintenance 447 33,406 - 33,853 - <br />Insurance 51,983 51,983 - 103,966 133,256 <br />Office and other supplies 72,891 38,645 126 111,662 - <br />Total Operating Expenses 2,081,978 1,861,320 278,766 4,222,064 340,912 <br />Operating Income (Loss)(9,057) 1,471 202,600 195,014 21,431 <br />Nonoperating Revenues <br />Investment earnings 48,135 55,725 2,187 106,047 - <br />Lease revenue 140,534 - - 140,534 - <br />Miscellaneous revenue 1,037 3,920 - 4,957 - <br />Total Nonoperating <br />Revenues (Expenses)189,706 59,645 2,187 251,538 - <br />Income Before Contributions <br />and Transfers 180,649 61,116 204,787 446,552 21,431 <br />Capital Contributions from other funds 110,070 407,383 - 517,453 - <br />Transfers In - - 102,000 102,000 - <br />Transfers Out (276,454) (169,746) - (446,200) - <br />Change in Net Position 14,265 298,753 306,787 619,805 21,431 <br />Net Position, January 1 4,783,720 5,125,741 - 9,909,461 33,363 <br />Net Position, December 31 4,797,985$ 5,424,494$ 306,787$ 10,529,266$ 54,794$ <br />Change in net position as shown above 619,805$ <br />10,696 <br />Change in net position - business-type activities 630,501$ <br />Business-Type Activities - Enterprise Funds <br />Adjustment to reflect the <br />consolidation of internal service <br />City of Little Canada, Minnesota <br />Statement of Revenues, Expenses and <br />Changes in Net Position <br />Proprietary Funds <br />For the Year Ended December 31, 2024 <br />The notes to the financial statements are an integral part of this statement. <br />60