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City of Orono, Minnesota Comprehensive Annual Financial Report Table of Contents For the Year Ended December 31, 2019 Page No. Introductory Section Letter of Transmittal 11 Organization Chart 19 Elected and Appointed Officials 20 Financial Section Independent Auditor’s Report 23 Management’s Discussion and Analysis 27 Basic Financial Statements Government-wide Financial Statements Statement of Net Position 41 Statement of Activities 42 Fund Financial Statements Governmental Funds Balance Sheet 46 Reconciliation of the Balance Sheet to the Statement of Net Position 47 Statement of Revenues, Expenditures and Changes in Fund Balances 48 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities 49 General Fund Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 51 Proprietary Funds Statement of Net Position 52 Statement of Revenues, Expenses and Changes in Net Position 55 Statement of Cash Flows 56 Notes to the Financial Statements 59 Required Supplementary Information Schedule of Employer’s Share of Public Employees Retirement Association Net Pension Liability - General Employees Retirement Fund 88 Schedule of Employer’s Public Employees Retirement Association Contributions - General Employees Retirement Fund 88 Notes to the Required Supplementary Information - General Employee Retirement Fund 89 Schedule of Employer’s Share of Public Employees Retirement Association Net Pension Liability - Public Employees Police and Fire Fund 90 Schedule of Employer’s Public Employees Retirement Association Contributions - Public Employees Police and Fire Fund 90 Notes to the Required Supplementary Information - Public Employees Police and Fire Fund 91 Schedule of Changes in the City’s Total OPEB Liability and Related Ratios 93 Statement of Revenues, Expenditures and Changes in FundStatement of Revenues, Expenditures and Changes in Fund Balances - Budget and ActualBudget and Actual of Net Positionof Net Position Statement of Revenues, ExpensesStatement of Revenues, Expenses and Changes in Net Positionnd Changes in Net Position of Cash Flowsof Cash Flows Notes to the Financial StatementsNotes to the Financial Statements Required Supplementary InformationRequired Supplementary Information Schedule of Employer’s Share of Public Employees Retirement Association Net Pension Liability Schedule of Employer’s Share of Public Employees Retirement Association Net Pension Liability 5