01-22-2024 CC Agenda Packet - Laserfiche WebLink

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City of Orono, Minnesota Annual Comprehensive Financial Report Table of Contents For the Year Ended December 31, 2022 Page No. Introductory Section Organization Chart 10 Elected and Appointed Officials 11 Financial Section Independent Auditor’s Report 15 Management’s Discussion and Analysis 19 Basic Financial Statements Government-wide Financial Statements Statement of Net Position 35 Statement of Activities 36 Fund Financial Statements Governmental Funds Balance Sheet 40 Reconciliation of the Balance Sheet to the Statement of Net Position 43 Statement of Revenues, Expenditures and Changes in Fund Balances 44 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities 46 General Fund Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 47 Proprietary Funds Statement of Net Position 48 Statement of Revenues, Expenses and Changes in Net Position 51 Statement of Cash Flows 52 Notes to the Financial Statements 55 Required Supplementary Information Schedule of Employer’s Share of Public Employees Retirement Association Net Pension Liability - General Employees Retirement Fund 86 Schedule of Employer’s Public Employees Retirement Association Contributions - General Employees Retirement Fund 86 Notes to the Required Supplementary Information - General Employee Retirement Fund 87 Schedule of Employer’s Share of Public Employees Retirement Association Net Pension Liability - Public Employees Police and Fire Fund 89 Schedule of Employer’s Public Employees Retirement Association Contributions - Public Employees Police and Fire Fund 89 Notes to the Required Supplementary Information - Public Employees Police and Fire Fund 90 Schedule of Changes in the City’s Total OPEB Liability and Related Ratios 92 5 51