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CITY OF ORONO, MINNESOTA <br />Notes to Financial Statements (continued) <br />December 31, 1994 <br />NOTE I - SIGNIFICANT ACCOUNTING POLICIES (CONTINTJED) <br />Special Revenue Funds <br />Adopted <br />Budget <br />Net <br />Budget <br />Amendment <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 />Operating traasfers in <br />$ 11,250 <br />10,000 <br />10,000 <br />3,650 <br />84,900 <br />80,300 <br />90,000 <br />Expenditures <br />Park Fund <br />Miscellaneous <br />Capital outlay <br />Operating transfers out <br />Improvement and Equipment Capital Outlay Fund <br />Capital outlay <br />Building Capital (Dutlay Fund <br />Capital outlay <br />8,450 <br />20,475 <br />90,000 <br />135,050 2,059 <br />31,600 <br />Amended <br />Budget <br />11,250 <br />10,000 <br />10,000 <br />3.650 <br />84,900 <br />80,300 <br />90.000 <br />8,450 <br />20.475 <br />90.000 <br />137,109 <br />31,600 <br />The revenue budget amendments in the Special Revenue Funds were for the following purposes: <br />Park Fund - The revenue budget was established to reflect investment earnings and park <br />dedication fees from developers. <br />Improvement and Equipment Capital Outlay Fund - The revenue budget was established to <br />reflect equipment use charges, investment earnings, and operating transfers in. <br />Building Capital Outlay Fund - The revenue budget was established to reflect investment <br />earnings and operating transfers in. <br />n <br />r <br />^ I <br />-37-