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CITY OF ORONO, MINNESOTA <br />Comprehensive Annual Financial Report <br />Table of Contents <br />I <br />I <br />INTRODUCTORY SECTION <br />CITY COUNCIL AND OTHER OFFICIALS <br />ORGANIZATIONAL CHART <br />TRANSMITTAL LETTER <br />CERTIFICATE OF ACHIEVEMENT AWARD <br />FINANCIAL SECTION <br />Exhibit Page <br />1 <br />2 <br />3-13 <br />14 <br />INDEPENDENT AUDITOR’S REPORT 15 <br />GENERAL PURPOSE FINANCIAL STATEMENTS <br />(LIFTABLE STATEMENTS) <br />Combined Balance Sheet - All Fund Types and Account Groups A-1 16-19 <br />Combined Statement of Revenue, Expenditures, and Changes in Fund <br />Balance - All Governmental Fund Types and Expendable Trust Fund A-2 20-21 <br />Combined Statement of Revenue, Expenditures and Changes in Fund <br />Balance - Budget and Actual (GAAP Basis) - General and Special <br />Revenue Funds A-3 22-23 <br />Statement of Revenue, Expenses, and Changes in Retained Earnings - <br />Proprietary Fund Type A-4 24 <br />Statement of Cash Flows - Proprietary Fund Type A-5 25 <br />Notes to Financial Statements -26-47 <br />COMBINING AND INDIVIDUAL FUND STATEMENTS <br />General Fund 48 <br />Comparative Balance Sheet B-1 49 <br />Statement of Revenue, Expenditures, and Changes in <br />Fund Balance - Budget and Actual (GAAP Basis)B-2 50-54 <br />Special Revenue Funds 55 <br />Combining Balance Sheet C-1 56 <br />Combining Statement of Revenue, Expenditures, <br />and Changes in Fund Balance C-2 57 <br />Park Fund <br />Statement of Revenue, Expenditures, and Changes in <br />Fund Balance - Budget and Actual (GAAP Basis)C-3 58 <br />Improvement and Equipment Capital Outlay Fund <br />Statement of Revenue, Expenditures, and Changes in <br />Fund Balance - Budget and Actual (GAAP Basis)C-4 59 <br />Building Capital Outlay Ftmd <br />Statement of Revenue, Expenditures, and Changes in <br />Fund Balance - Budget and Actual (GAAP Basis)C-5 60