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City of Orono, Minnesota
<br />Statistical Section (Unaudited)
<br />Net Position by Component
<br />Last Ten Fiscal Years
<br />(Accrual Basis of Accounting)
<br />2012 2013 2014 2015
<br />Governmental Activities
<br />Net investment in capital assets 11,373,668$ 10,855,727$ 10,720,258$ 14,269,848$
<br />Restricted 3,279,963 3,596,762 3,535,595 3,835,852
<br />Unrestricted 7,159,290 7,777,232 9,616,862 3,740,883
<br />Total Governmental Activities Net Position 21,812,921$ 22,229,721$ 23,872,715$ 21,846,583$
<br />Business-type Activities
<br />Net investment in capital assets 15,393,009$ 15,586,266$ 16,042,333$ 15,505,885$
<br />Unrestricted 6,196,614 6,105,512 5,946,733 6,411,818
<br />Total Business-type Activities Net Position 21,589,623$ 21,691,778$ 21,989,066$ 21,917,703$
<br />Total Primary Government
<br />Net investment in capital assets 26,766,677$ 26,441,993$ 26,762,591$ 29,775,733$
<br />Restricted 3,279,963 3,596,762 3,535,595 3,835,852
<br />Unrestricted 13,355,904 13,882,744 15,563,595 10,152,701
<br />Total Primary Government Net Position 43,402,544$ 43,921,499$ 45,861,781$ 43,764,286$
<br />Fiscal Year
<br />Note: The City implemented GASB Statement No. 63 and GASB Statement No. 65 in fiscal 2013. Net position information has been
<br />restated for 2012 for this accounting change. Years prior to 2012 have not been restated. The City implemented GASB Statement No.
<br />68 and GASB Statement No. 67 in fiscal 2015. Years prior to 2015 have not been restated. The City implemented GASB Statement
<br />No. 75 in fiscal 2018. Years prior to 2018 have not been restated.DRAFT
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