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City of Orono, Minnesota <br />Nonmajor Governmental Funds <br />Combining Statement of Revenues, Expenditures <br />and Changes in Fund Balances <br />For the Year Ended December 31, 2022 <br />Total <br />Nonmajor <br />Special Debt Capital Governmental <br />Revenue Service Projects Funds <br />Revenues <br />Taxes 187,356$ 580,643$ -$ 767,999$ <br />Special assessments 22,722 - 1,724 24,446 <br />Licenses and permits 7,417 - - 7,417 <br />Intergovernmental - 646,090 - 646,090 <br />Charges for services 26,173 - - 26,173 <br />Fines and forfeitures 14,502 - - 14,502 <br />Investment earnings (loss)(36,029) (63,693) (92,983) (192,705) <br />Miscellaneous 100,122 - 3,033 103,155 <br />Total Revenues 322,263 1,163,040 (88,226) 1,397,077 <br />Expenditures <br />Current <br />Public safety 589 - - 589 <br />Parks and recreation 62,041 - - 62,041 <br />Community development 46,406 - - 46,406 <br />Capital outlay <br />Public works - - 588,254 588,254 <br />Parks and recreation 62,880 - - 62,880 <br />Debt service <br />Principal - 735,000 - 735,000 <br />Interest and other charges - 460,111 - 460,111 <br />Total Expenditures 171,916 1,195,111 588,254 1,955,281 <br />Excess (Deficiency) of Revenues <br />Over (Under) Expenditures 150,347 (32,071) (676,480) (558,204) <br />Other Financing Sources <br />Transfers in - 142,500 255,000 397,500 <br />Net Change in Fund Balances 150,347 110,429 (421,480) (160,704) <br />Fund Balances, January 1 445,086 789,073 2,938,363 4,172,522 <br />Fund Balances, December 31 595,433$ 899,502$ 2,516,883$ 4,011,818$ <br />97 143