08-08-2022 Council Packet - Laserfiche WebLink

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City of Orono, Minnesota Annual Comprehensive Financial Report Table of Contents For the Year Ended December 31, 2021 Page No. Introductory Section Organization Chart 10 Elected and Appointed Officials 11 Financial Section Independent Auditor’s Report 15 Management’s Discussion and Analysis 19 Basic Financial Statements Government-wide Financial Statements Statement of Net Position 33 Statement of Activities 34 Fund Financial Statements Governmental Funds Balance Sheet 38 Reconciliation of the Balance Sheet to the Statement of Net Position 41 Statement of Revenues, Expenditures and Changes in Fund Balances 42 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities 44 General Fund Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 45 Proprietary Funds Statement of Net Position 46 Statement of Revenues, Expenses and Changes in Net Position 49 Statement of Cash Flows 50 Notes to the Financial Statements 53 Required Supplementary Information Schedule of Employer’s Share of Public Employees Retirement Association Net Pension Liability - General Employees Retirement Fund 84 Schedule of Employer’s Public Employees Retirement Association Contributions - General Employees Retirement Fund 84 Notes to the Required Supplementary Information - General Employee Retirement Fund 85 Schedule of Employer’s Share of Public Employees Retirement Association Net Pension Liability - Public Employees Police and Fire Fund 87 Schedule of Employer’s Public Employees Retirement Association Contributions - Public Employees Police and Fire Fund 87 Notes to the Required Supplementary Information - Public Employees Police and Fire Fund 88 Schedule of Changes in the City’s Total OPEB Liability and Related Ratios 90 DRAFT 5