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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, 2021 <br /> <br /> Page No. <br />Combining and Individual Fund Financial Statements and Schedules <br /> Nonmajor Governmental Funds <br /> Combining Balance Sheet 94 <br /> Combining Statement of Revenues, Expenditures and Changes in Fund Balances 95 <br /> Nonmajor Special Revenue Funds <br /> Subcombining Balance Sheet 98 <br /> Subcombining Statement of Revenues, Expenditures and Changes in Fund Balances 100 <br /> Nonmajor Debt Service Funds <br /> Subcombining Balance Sheet 104 <br /> Subcombining Statement of Revenues, Expenditures and Changes in Fund Balances 105 <br /> Nonmajor Capital Projects Fund <br /> Subcombining Balance Sheet 108 <br /> Subcombining Statement of Revenues, Expenditures and Changes in Fund Balances 110 <br /> Nonmajor Proprietary Funds <br /> Combining Statement of Net Position 114 <br /> Combining Statement of Revenues, Expenses and Changes in Net Position 115 <br /> Combining Statement of Cash Flows 116 <br /> General Fund <br /> Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 117 <br /> Internal Service Funds <br /> Combining Statement of Net Position 120 <br /> Combining Statement of Revenues, Expenses and Changes in Net Position 121 <br /> Combining Statement of Cash Flows 122 <br /> <br />Statistical Section (Unaudited) <br />Financial Trends <br /> Summary Financial Report - Revenues and Expenditures for General Operations - Governmental Funds 127 <br /> Net Position by Component 128 <br /> Changes in Net Position 130 <br /> Fund Balances of Governmental Funds 134 <br /> Changes in Fund Balances of Governmental Funds 136 <br />Revenue Capacity <br /> Assessed Value and Estimated Actual Value of Taxable Property 138 <br /> Property Tax Rates - Direct and Overlapping Governments 139 <br /> Principal Property Taxpayers 140 <br /> Property Tax Levies and Collections 141 <br />Debt Capacity <br /> Ratios of Outstanding Debt by Type 142 <br /> Ratios of General Bonded Debt Outstanding 143 <br /> Direct and Overlapping Governmental Activities Debt 145 <br /> Legal Debt Margin Information 146 <br /> Pledged Revenue Coverage 148 <br />Demographic and Economic Information <br /> Demographic and Economic Statistics 149 <br /> Principal Employers 151 <br />Operating Information <br /> Full-Time Equivalent Employees by Function 152 <br /> Operating Indicators by Function 154 <br /> Capital Asset Statistics by Function 156 <br /> <br />DRAFT <br />7