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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 cf Contents <br />INT lODUCTORY SECTION <br />CITY COUNCIL AND OTHER OFFICIALS <br />ORGANIZATIONAL CHART <br />rRANSMlTTAL LETTER <br />CERTIFICATE OF ACHIEVEMENT AWARD <br />FINANCIAL SECTION <br />INDEPENDENT AUDITOR’S REPORT <br />GENERAL PURPOSE FINANCIAL STATEMENTS <br />(LIFTABLE STATEMENTS) <br />Combined Balance Sheet - All Fund Types and Account Groups <br />Combined Statement of Revenue. Expenditures and Changes in Fund <br />Balance - All Governmental Fund Types and Expendable Trust Fund <br />Combined Statement of Revenue. Expenditures and Changes in Fund <br />Balance - Budget and Actual (GAAP Basis) - General and Special <br />Revenue Funds <br />Statement of Revenue, Expenses, and Changes in Retained Earnings - <br />Proprietary Fund Type <br />Statement of Cash Flows - Proprietary Fund Type <br />Notes to Financial Statements <br />COMBINING AND INDIVIDUAL FUND STATEMENTS <br />General Fund <br />Comparative Balance Sheet <br />Statement of Revenue. Expenditures, and Changes in <br />Fund Balance - Budget and Actual (GAAP Basis) <br />Special Revenue Funds <br />Ci)mbining Balance Sheet <br />Combining Statement of Revenue. Expenditures, <br />and Changes in Fund Balance <br />Park Fund <br />Statement of Revenue. Expenditures, and Changes in <br />Fund Balance - Budget and Actual (GAAP Basis) <br />Improvement and Equipment Capital Outlay Fund <br />Statement of Revenue, Expenditures, and Changes in <br />Fund Balance - Budget and Actual (GAAP Basis) <br />Building Capital Outlay Fund <br />Statement of Revenue. Expenditures, and Changes in <br />Fund Balance - Budeet and Actual (GAAP Basis) <br />Exhibit Page <br />1 <br />2 <br />3-16 <br />17 <br />A-1 19 - 22 <br />>123 - 24 <br />A-3 25 - 26 <br />A-4 27 <br />A-5 28 - 29 <br />-30 - 55 <br />56 <br />B-1 57 <br />B-2 58 - 62 <br />63 <br />C-1 64 <br />C-2 65 <br />C-3 66 <br />C-4 67 <br />C-5 68