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CITY OF ORONO, MINNESOTA <br />Combined Balance Sheet <br />All Fund Types and Account Groups (continued) <br />As of December 31 ,1998 <br />(with Comparative Totals as of December 31, 1997) <br />Governmental Fund Types <br />See notes to financial statements <br />-18- <br />I <br />I <br />I <br />General <br />Special <br />Revenue <br />Debt <br />Service <br />Capital <br />Project <br />• <br />% <br />Liabilities, Equity, and Other Credits <br />Liabilities <br />Accoun*,s and contracts payable $ 55,027 $ 65,350 S 1,056 S 83,337 <br />Accrued salaries and compensated absences payable 35,375 —-—• <br />Accrued interest payable ———— <br />Due to other funds 6,135 -—502,800 <br />Due to other governments 148,925 8,863 -25,249 <br />Deferred credits ———— <br />Deferred revenue 57,236 —1,576,035 247,869 <br />Long-term debt ——-- <br />Total liabilities 302,698 74,213 1,577,091 859,255 i <br />Equity and other credits <br />Investment in general fixed assets ——-- <br />Contributed capital ———- <br />\ <br />Retained earnings <br />Unreserved p <br />Fund balance (deficit) <br />Reserved for debt service 2,854.675 <br />• <br />Iu. <br />Unreserved <br />Designated for emergency contingencies 325,000 <br />Designated for capital projects -——154,905 * 4 <br />Designated for crime prevention -13,611 -- <br />Designated for capital outlay —3,033,986 ——— <br />Designated for debt service -—1,618,889 —i <br />Designated for vacation/severance benefits 154,997 --— <br />Undesignated 1,791,300 --(63,605) <br />Total equity and other credits 1,956,297 3,047,597 4,473,564 416,300 • <br />Total liabilities, equity, and other credits S 2,258,995 S 3,121,810 $ 6,050,655 S 1,275,555 <br />‘1 <br />I <br />P