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City of Orono, Minnesota <br />Comprehensive Annual Financial Report <br />Table of Contents (Continued) <br />For the Year Ended December 31, 2019 <br />Page No. <br />Combining and Individual Fund Financial Statements and Schedules <br />Nonmajor Governmental Funds <br />Combining Balance Sheet 98 <br />Combining Statement of Revenues, Expenditures and Changes in Fund Balances 99 <br />Nonmajor Special Revenue Funds <br />Subcombining Balance Sheet 102 <br />Subcombining Statement of Revenues, Expenditures and Changes in Fund Balances 104 <br />Nonmajor Debt Service Funds <br />Subcombining Balance Sheet 108 <br />Subcombining Statement of Revenues, Expenditures and Changes in Fund Balances 110 <br />Nonmajor Capital Projects Fund <br />Subcombining Balance Sheet 114 <br />Subcombining Statement of Revenues, Expenditures and Changes in Fund Balances 116 <br />Nonmajor Proprietary Funds <br />Combining Statement of Net Position 120 <br /> Combining Statement of Revenues, Expenses and Changes in Net Position 121 <br /> Combining Statement of Cash Flows 122 <br />General Fund <br />Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 123 <br />Internal Service Funds <br />Combining Statement of Net Position 126 <br />Combining Statement of Revenues, Expenses and Changes in Net Position 127 <br />Combining Statement of Cash Flows 128 <br /> <br />Statistical Section (Unaudited) <br />Financial Trends <br />Summary Financial Report - Revenues and Expenditures for General Operations - Governmental Funds 133 <br />Net Position by Component 134 <br />Changes in Net Position 136 <br />Fund Balances of Governmental Funds 140 <br />Changes in Fund Balances of Governmental Funds 142 <br />Revenue Capacity <br />Assessed Value and Estimated Actual Value of Taxable Property 144 <br />Property Tax Rates - Direct and Overlapping Governments 145 <br />Principal Property Taxpayers 146 <br />Property Tax Levies and Collections 147 <br />Debt Capacity <br />Ratios of Outstanding Debt by Type 148 <br />Ratios of General Bonded Debt Outstanding 149 <br />Direct and Overlapping Governmental Activities Debt 151 <br />Legal Debt Margin Information 152 <br />Pledged Revenue Coverage 154 <br />Demographic and Economic Information <br />Demographic and Economic Statistics 155 <br />Principal Employers 157 <br />Operating Information <br />Full-Time Equivalent Employees by Function 158 <br />Operating Indicators by Function 160 <br />Capital Asset Statistics by Function 162 <br />bining Statement of Net Positionbining Statement of Net Position <br />Combining Statement of Revenues, Expenses andCombining Statement of Revenues, Expenses and Changes in Net Position <br />Combining Statement of Cash FlowsCombining Statement of Cash Flows <br />Statistical Section (Unaudited)Statistical Section (Unaudited) <br />Financial Report Financial Report - Revenues and Expenditures for General OperationsRevenues and Expenditures for General Operations - - Governmental FGovernmental F <br />n by Componentn by Component <br />Changes in Net PositionChanges in Net Position <br />Fund Balances of Governmental FundsFund Balances of Governmental Funds <br />7