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I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />CITY OF ORONO, MINNESOTA <br />Comprehensive Annual Financial Repon <br />Table of Contents <br />INTRODUCTORY SECTION <br />CITY COUNCIL AND OTHER OFnCIALS <br />ORGANIZATIONAL CHART <br />TRANSMITTAL LETTER <br />CERTIFICATE OF ACHIEVEMENT AWARD <br />FINANCIAL SECTION <br />INDEPENDENT AUDITOR'S REPORT <br />GENERAL PURPOSE FINANCIAL STATEMENTS <br />(LIFTABLE STATEMENTS) <br />Exhibit Page <br />1 <br />2 <br />3-14 <br />15 <br />Combined Balance Sheet - All Fund Types and Account Groups A-1 17-20 <br />Combined Statement of Revenue, Expenditures, and Changes in Fund <br />Balance - All Governmental Fund Types and Expendable Trust Fund A-2 21-22 <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 23-24 <br />Statement of Revenue, Expenses, and Changes in Retained Earnings - <br />Pioprietar}’ Fund Type A^25 <br />Statement of Cash Flows - Proprietary Fund Type A-5 26-27 <br />Notes to Financial Statements 28-53 <br />MBINING AND INDIVIDUAL FUND STATEMENTS <br />General Fund 54 <br />Comparative Balance Sheet B-1 55 <br />Statement of Revenue, Expenditures, and Changes in <br />Fund Balance - Budget and Actual (GAAP Basis)B-2 56-60 <br />Special Revenue Funds 61 <br />Combining Balance Sheet C-1 62 <br />Combining Statement of Revenue, Expenditures, <br />and Changes in Fund Balance C-2 63 <br />Park Fund <br />Statement of Revenue, Expenditures, and Changes in <br />Fund Balance - Budget and Actual (GAAP Basis)C-3 64 <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 65 <br />Building Capital Outlay Fund <br />Statement of Revenue, Expendimres, and Changes in <br />Fund Balance - Budget and Acmal (GAAP Basis)C-5 66