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City of Orono, Minnesota <br />Nonmajor Governmental Funds <br />Combining Statement of Revenues, Expenditures <br />and Changes in Fund Balances <br />For the Year Ended December 31, 2019 <br />Total <br />Nonmajor <br />Special Debt Capital Governmental <br />Revenue Service Projects Funds <br />Revenues <br />Taxes 76,344$ 710,819$ -$ 787,163$ <br />Special assessments 20,722 - 2,061 22,783 <br />Licenses and permits 38,850 - - 38,850 <br />Intergovernmental - 144,838 13,732 158,570 <br />Charges for services 16,741 - 10,885 27,626 <br />Fines and forfeitures 39,737 - 174,114 213,851 <br />Investment earnings 33,936 45,583 77,744 157,263 <br />Miscellaneous 45,944 - - 45,944 <br />Total Revenues 272,274 901,240 278,536 1,452,050 <br />Expenditures <br />Current <br />Public safety 3,818 - - 3,818 <br />Parks and recreation 38,644 - - 38,644 <br />Community development 141,722 - - 141,722 <br />Capital outlay <br />Public Works - - 191,587 191,587 <br />Parks and recreation 476,873 - - 476,873 <br />Debt service <br />Principal - 890,000 - 890,000 <br />Interest and other charges - 184,385 - 184,385 <br />Total Expenditures 661,057 1,074,385 191,587 1,927,029 <br />Excess (Deficiency) of Revenues <br />Over (Under) Expenditures (388,783) (173,145) 86,949 (474,979) <br />Other Financing Sources (Uses) <br />Transfers in - 290,861 430,496 721,357 <br />Transfers out - (131,474) (24,883) (156,357) <br />Total Other Financing Sources (Uses) - 159,387 405,613 565,000 <br />Net Change in Fund Balances (388,783) (13,758) 492,562 90,021 <br />Fund Balances, January 1 1,340,875 2,154,301 2,403,358 5,898,534 <br />Fund Balances, December 31 952,092$ 2,140,543$ 2,895,920$ 5,988,555$ <br />3,818 -- <br />38,644 -- <br />Community developmentCommunity development 141,722141,722 -- <br />---191,587191,587 <br />476,873476,873 -- <br />--890,000890,000 <br />Interest and other chargesInterest and other charges 184,184,385385 <br />99