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City of Orono, Minnesota <br />Annual Comprehensive Financial Report <br />Table of Contents (Continued) <br />For the Year Ended December 31, 2022 <br />Page No. <br />Combining and Individual Fund Financial Statements and Schedules <br />Nonmajor Governmental Funds <br />Combining Balance Sheet 96 <br />Combining Statement of Revenues, Expenditures and Changes in Fund Balances 97 <br />Nonmajor Special Revenue Funds <br />Combining Balance Sheet 100 <br />Combining Statement of Revenues, Expenditures and Changes in Fund Balances 102 <br />Nonmajor Debt Service Funds <br />Combining Balance Sheet 106 <br />Combining Statement of Revenues, Expenditures and Changes in Fund Balances 107 <br />Nonmajor Capital Projects Fund <br />Combining Balance Sheet 110 <br />Combining Statement of Revenues, Expenditures and Changes in Fund Balances 112 <br />Nonmajor Proprietary Funds <br />Combining Statement of Net Position 116 <br />Combining Statement of Revenues, Expenses and Changes in Net Position 117 <br />Combining Statement of Cash Flows 118 <br />General Fund <br />Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 119 <br />Internal Service Funds <br />Combining Statement of Net Position 122 <br />Combining Statement of Revenues, Expenses and Changes in Net Position 123 <br />Combining Statement of Cash Flows 124 <br />Statistical Section (Unaudited) <br />Financial Trends <br />Summary Financial Report - Revenues and Expenditures for General Operations - Governmental Funds 129 <br />Net Position by Component 130 <br />Changes in Net Position 132 <br />Fund Balances of Governmental Funds 136 <br />Changes in Fund Balances of Governmental Funds 138 <br />Revenue Capacity <br />Assessed Value and Estimated Actual Value of Taxable Property 140 <br />Property Tax Rates - Direct and Overlapping Governments 141 <br />Principal Property Taxpayers 142 <br />Property Tax Levies and Collections 143 <br />Debt Capacity <br />Ratios of Outstanding Debt by Type 144 <br />Ratios of General Bonded Debt Outstanding 145 <br />Direct and Overlapping Governmental Activities Debt 147 <br />Legal Debt Margin Information 148 <br />Pledged Revenue Coverage 150 <br />Demographic and Economic Information <br />Demographic and Economic Statistics 151 <br /> Principal Employers 153 <br />Operating Information <br />Full-Time Equivalent Employees by Function 154 <br />Operating Indicators by Function 156 <br />Capital Asset Statistics by Function 158 <br />7 53