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CITY OF ORONO, MINNESOTA <br />Notes to Financial Statements (continued) <br />December 31, 1995 <br />NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) <br />“ Emergency Preparedne» - The budget was increased to reflect higher then anticipated <br />equipment maintenance costs. <br />® Streets - The budget was decreased to reflect a reallocation of appropriations to other departments. <br />® Engineering - The budget was increased to reflect increased use of the consulting engineer. <br />° Special Services - consulting/police - The budget was increased for higher than anticipated <br />legal and engineering services related to land use applications. <br />“ Contingency - The budget was decreased to reflect a reallocation of appropriations to other <br />departments. <br />Operating Transfer Out - The budget was increased to provide additional funds needed in the <br />Improvement and Equipmeiu Outlay Fund to cover fire capital outlay. <br />Special Revenue Funds <br />Revenue <br />Park Fund <br />Interest earned on investments <br />Park dedication fees <br />Improvement and Equipment Capital Outlay Fund <br />Interest earned on investments <br />User fees <br />Operating transfers in <br />Building Capital Outlay Fund <br />Interest earned on investments <br />Expenditures <br />Park Fund <br />Capital outlay <br />Improvement and Equipment Capital Outlay Fund <br />Capital outlay <br />Building Capital Outlay Fund <br />Miscellaneous <br />Capital outlay <br />Adopted <br />Budget <br />Net <br />Budget <br />Amendment <br />Amended <br />Budget <br />$ 14.000 <br />10,000 <br />15,000 <br />3,000 <br />84,900 <br />100,000 <br />14.000 <br />10.000 <br />15,000 <br />3,000 <br />84,900 <br />100.000 <br />32,250 <br />99,682 <br />51,230 <br />17,800 <br />20.426 <br />99,682 <br />83,480 <br />17,800 <br />20,426 <br />I <br />1 <br />I <br />I <br />I <br />1 <br />-35-