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City of Orono, Minnesota <br />Statement of Revenues, Expenditures and Changes in Fund Balances <br />Governmental Funds <br />For the Year Ended December 31, 2022 <br />Municipal Pavement <br />State Aid Management <br />General Street Plan <br />Revenues <br />Taxes 4,971,706$ -$ 899,999$ <br />Special assessments - - - <br />Licenses and permits 727,426 - - <br />Intergovernmental 509,839 319,390 - <br />Charges for services 3,953,503 - 141,798 <br />Fines and forfeitures 69,239 - - <br />Investment earnings (loss)(86,726) (12,938) 5,251 <br />Miscellaneous 25,697 - - <br />Total Revenues 10,170,684 306,452 1,047,048 <br />Expenditures <br />Current <br />General government 1,406,879 - - <br />Public safety 6,095,829 - - <br />Public works 922,394 - - <br />Parks and recreation 662,240 - - <br />Community development - - - <br />Capital outlay <br />Public safety 191,140 - <br />Public works - - 1,390,252 <br />Parks and recreation - - - <br />Debt service <br />Principal - - - <br />Interest and other charges - - - <br />Total Expenditures 9,278,482 - 1,390,252 <br />Excess (Deficiency) of Revenues <br />Over (Under) Expenditures 892,202 306,452 (343,204) <br />Other Financing Sources (Uses) <br />Transfers in - - - <br />Proceeds from sale of capital assets 2,940 - - <br />Transfers out (300,000) - - <br />Total Other Financing Sources (Uses)(297,060) - - <br />Net Change in Fund Balances 595,142 306,452 (343,204) <br />Fund Balances, January 1 4,658,173 (1,813,502) (774,042) <br />Fund Balances, December 31 5,253,315$ (1,507,050)$ (1,117,246)$ <br />The notes to the financial statements are an integral part of this statement. <br />44 90