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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, 2020 <br />Total <br />Nonmajor <br />Special Debt Capital Governmental <br />Revenue Service Projects Funds <br />Revenues <br />Taxes 82,686$ 705,821$ 607,213$ 1,395,720$ <br />Special assessments 33,955 - 1,926 35,881 <br />Licenses and permits 5,550 - - 5,550 <br />Intergovernmental 509,498 141,388 - 650,886 <br />Charges for services 18,643 - 105,038 123,681 <br />Fines and forfeitures 28,427 - - 28,427 <br />Investment earnings 15,774 30,124 55,951 101,849 <br />Miscellaneous 81,874 - 20,099 101,973 <br />Total Revenues 776,407 877,333 790,227 2,443,967 <br />Expenditures <br />Current <br />General government 373,223 - - 373,223 <br />Public safety 6,252 - - 6,252 <br />Parks and recreation 48,232 - - 48,232 <br />Community development 111,781 - - 111,781 <br />Capital outlay <br />Public works - - 1,547,199 1,547,199 <br />Parks and recreation 808,910 - - 808,910 <br />Debt service <br />Principal - 925,000 - 925,000 <br />Interest and other charges - 164,613 - 164,613 <br />Total Expenditures 1,348,398 1,089,613 1,547,199 3,985,210 <br />Deficiency of Revenues <br />Under Expenditures (571,991) (212,280) (756,972) (1,541,243) <br />Other Financing Sources <br />Transfers in - 270,000 300,000 570,000 <br />Net Change in Fund Balances (571,991) 57,720 (456,972) (971,243) <br />Fund Balances, January 1 952,092 2,140,543 2,407,741 5,500,376 <br />Fund Balances, December 31 380,101$ 2,198,263$ 1,950,769$ 4,529,133$