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Governmental
<br />Activities -
<br />Internal
<br />Water Sewer Storm Water Other Business-type Total Service Funds
<br />Liabilities
<br />Current Liabilities
<br />Accounts and contracts payable 43,610$ 276,368$ 13,864$ 28,215$ 362,057$ 16,931$
<br />Accrued salaries payable 9,091 8,790 4,467 1,106 23,454 1,816
<br />Due to other governments 11,473 13,341 - - 24,814 -
<br />Accrued interest payable 8,846 - - - 8,846 -
<br />Deposits payable 7,000 - - - 7,000 -
<br />Compensated absences payable - current portion 32,122 17,384 9,317 - 58,823 -
<br />Bond premium 14,101 - - - 14,101
<br />Bonds payable - current portion 80,000 - - - 80,000 -
<br />Total Current Liabilities 206,243 315,883 27,648 29,321 579,095 18,747
<br />Noncurrent Liabilities
<br />Bonds payable 805,000 - - - 805,000 -
<br />Compensated absences payable 2,413 1,305 700 - 4,418 -
<br />Pension liability 141,970 143,252 71,446 27,301 383,969 -
<br />Other postemployment benefits payable 40,218 58,205 30,130 - 128,553 -
<br />Total Noncurrent Liabilities 989,601 202,762 102,276 27,301 1,321,940 -
<br />Total Liabilities 1,195,844 518,645 129,924 56,622 1,901,035 18,747
<br />Deferred Inflows of Resources
<br />Deferred pension resources 26,131 26,367 13,150 5,025 70,673 -
<br />Deferred other postemployment benefit resources 2,026 2,932 1,518 - 6,476 -
<br />Total Deferred Inflows of Resources 28,157 29,299 14,668 5,025 77,149 -
<br />Net Position
<br />Net investment in capital assets 4,274,225 11,958,193 2,332,109 115,136 18,679,663 -
<br />Unrestricted 121,479 2,885,048 1,106,162 162,807 4,275,496 861,066
<br />Total Net Position 4,395,704$ 14,843,241$ 3,438,271$ 277,943$ 22,955,159$ 861,066$
<br />Some amounts reported for business-type activities in the statement of net position are different
<br />because certain internal service fund assets and liabilities are included with business-type activities 113,884
<br />23,069,043$
<br />City of Orono, Minnesota
<br />Statement of Net Position (Continued)
<br />Proprietary Funds
<br />December 31, 2019
<br />Business-type Activities - Enterprise Funds
<br />The notes to the financial statements are an integral part of this statement.
<br />26,131 26,367 13,150 5,0255,025
<br />Deferred other postemployment benefit resourcesDeferred other postemployment benefit resources 2,026 2,932 1,518 --
<br />Total Deferred Inflows of ResourcesTotal Deferred Inflows of Resources 28,15728,157 29,29929,299 14,66814,668 5,0255,025
<br />Net investment in capital assetsNet investment in capital assets 4,274,2254,274,225 11,958,193958,193 2,332,1092,332,109 115,136115,136
<br />121,479121,479 2,885,0482,885,048 1,106,1621,106,162 162,807162,807
<br />4,395,7044,395,704$ $ 14,843,24114,843,241$ 3,438,2713,438,271$ $ 277,943277,943$ $ $ $
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