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City of Orono, Minnesota <br />Annual Comprehensive Financial Report <br />Table of Contents (Continued) <br />For the Year Ended December 31, 2020 <br />Page No. <br />Combining and Individual Fund Financial Statements and Schedules <br />Nonmajor Governmental Funds <br />Combining Balance Sheet 92 <br />Combining Statement of Revenues, Expenditures and Changes in Fund Balances 93 <br />Nonmajor Special Revenue Funds <br />Subcombining Balance Sheet 96 <br />Subcombining Statement of Revenues, Expenditures and Changes in Fund Balances 98 <br />Nonmajor Debt Service Funds <br />Subcombining Balance Sheet 102 <br />Subcombining Statement of Revenues, Expenditures and Changes in Fund Balances 103 <br />Nonmajor Capital Projects Fund <br />Subcombining Balance Sheet 106 <br />Subcombining Statement of Revenues, Expenditures and Changes in Fund Balances 108 <br />Nonmajor Proprietary Funds <br />Combining Statement of Net Position 112 <br />Combining Statement of Revenues, Expenses and Changes in Net Position 113 <br />Combining Statement of Cash Flows 114 <br />General Fund <br />Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 115 <br />Internal Service Funds <br />Combining Statement of Net Position 118 <br />Combining Statement of Revenues, Expenses and Changes in Net Position 119 <br />Combining Statement of Cash Flows 120 <br />Statistical Section (Unaudited) <br />Financial Trends <br />Summary Financial Report - Revenues and Expenditures for General Operations - Governmental Funds 125 <br />Net Position by Component 126 <br />Changes in Net Position 128 <br />Fund Balances of Governmental Funds 132 <br />Changes in Fund Balances of Governmental Funds 134 <br />Revenue Capacity <br />Assessed Value and Estimated Actual Value of Taxable Property 136 <br />Property Tax Rates - Direct and Overlapping Governments 137 <br />Principal Property Taxpayers 138 <br />Property Tax Levies and Collections 139 <br />Debt Capacity <br />Ratios of Outstanding Debt by Type 140 <br />Ratios of General Bonded Debt Outstanding 141 <br />Direct and Overlapping Governmental Activities Debt 143 <br />Legal Debt Margin Information 144 <br />Pledged Revenue Coverage 146 <br />Demographic and Economic Information <br />Demographic and Economic Statistics 147 <br /> Principal Employers 149 <br />Operating Information <br />Full-Time Equivalent Employees by Function 150 <br />Operating Indicators by Function 152 <br />Capital Asset Statistics by Function 154