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CITY OF ORONO, MINNESOTA <br />Special Revenue Funds <br />Combining Statement of Revenue, Expenditures, and Changes in Fund Balance <br />Year Ended December 31,1996 <br />(with Comparative Totals for Year Ended December 31, 1995) <br />Exhibit C-2 <br />I <br />f ^ <br />< <br />Paric <br />Improvement <br />and Equipment <br />Capital Outlay <br />Building <br />Capital <br />Outlay <br />Totals <br />1996 1995 <br />Revenue <br />Intergovernmental5State grant $$$$$ 18,658Other <br />Interest earned <br />on investments 16,369 19,390 141,823 177,582 174,056User fees —4,272 4.272 3,597Park dedication fees 30,864 —30,864 24,322Miscellaneous——3,042 3,042 30,419■ i Total revenue 47,233 23,662 144,865 215,760 251,052 <br />Expenditures <br />, t Current <br />Miscellaneous ——7,765 7,765 18,423Capital outlay 119,639 110,483 5,739 235,861 185,978 <br />i!Total expenditures 119,639 110,483 13,504 243,626 204,401 <br />Excess (deficiency) <br />%of revenue over <br />expenditures (72,406)(86,821)131,361 (27,866)46,651 <br />Other financing sources (uses) <br />; <br />»Operating transfers in —97,500 97,500 84.900Operating transfers (out)——(130,000)(130,000)(123,000)Total other financing <br />,soiures (uses)—97,500 (130,000)(32,500)(38,100) <br />Excess (deficiency) of <br />revenue and other <br />w financing sources over <br />expenditures and other <br />financing uses (72,406)10,679 1,361 (60,366)8,551 <br />Fund balance <br />Beginning of year 267,352 380,871 2,486,079 3,134,302 3,125,751 <br />End of year $ 194.946 $ 391.550 $ 2.487.440 $ 3.073.936 $ 3,134,302 <br />-60- <br />■ <br />>3