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Exhibit F-4
<br />CITY OF ORONO, MINNESOTA
<br />Water Operating Fund
<br />Comparative Balance Sheet
<br />As of December 31, 1995 and 1994
<br />-84-
<br />1995 1994
<br />Assets
<br />Current assets
<br />Cash and temporary investments $ 143,143 $ 73,708
<br />Accounts receivable 451 697
<br />Accrued interest receivable 6,654 2,865
<br />Delinquent taxes receivable 678 640
<br />Deferred special assessments, current portion 31,597 15,205
<br />Due from other governmental units 480 —
<br />Prepaid items 1,400 1,840
<br />Total current assets 184,403 94,955
<br />Restricted assets
<br />Cash and temporary investments
<br />Debt seivice 785,521 79,433
<br />Accrued interest receivable
<br />Debt serv ice 9,279 11,779
<br />Total restricted assets 794,800 91,212
<br />Other assets, less current portion
<br />Deferred special assessments 189,581 —
<br />Discount on revenue bonds 5,269 6,041
<br />Total other assets 194,850 6,041
<br />Property, plant, and equipment
<br />Land and improvements 57,132 57,132
<br />Buildings and improvements 786,594 786,594
<br />Equipment 48,837 53,828
<br />Distribution'collection system 2,083,577 2.083,577
<br />2,976,140 2,981,131
<br />Less accumulated depreciation 903,548 839,624
<br />Net property, plant, and equipment 2,072,592 2,141,507
<br />Total assets $ 3,246,645 $ 2,333,715
<br />(continued)
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