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Governmental <br />Activities - <br />Internal <br />Water Sewer Storm Water Other Business-type Total Service Funds <br />Assets <br />Current Assets <br />Cash and temporary investments 1,613,713$ 3,137,554$ 2,079,965$ 71,239$ 6,902,471$ 502,758$ <br />Receivables <br />Accrued interest 664 12,683 5,828 702 19,877 2,835 <br />Accounts 62,558 138,267 101,374 50,606 352,805 2 <br />Special assessments 51,985 134,194 - - 186,179 - <br />Due from other governments - 654 - - 654 - <br />Prepaid items - 63,916 - - 63,916 19,242 <br />Total Current Assets 1,728,920 3,487,268 2,187,167 122,547 7,525,902 524,837 <br />Noncurrent Assets <br />Capital assets <br />Land 55,052 24,654 6,368 - 86,074 - <br />Construction in progress 1,054,565 - 123,611 - 1,178,176 - <br />Buildings and systems 1,670,843 32,968 - - 1,703,811 - <br />Land Improvements 7,143 - - - 7,143 - <br />Distribution/collection system 6,498,079 20,902,577 2,592,833 - 29,993,489 - <br />Machinery and equipment 100,444 654,570 245,870 238,311 1,239,195 - <br />Total Capital Assets 9,386,126 21,614,769 2,968,682 238,311 34,207,888 - <br />Less accumulated depreciation (3,565,970) (9,047,465) (488,235) (70,073) (13,171,743) - <br />Net Capital Assets 5,820,156 12,567,304 2,480,447 168,238 21,036,145 - <br />Total Assets 7,549,076 16,054,572 4,667,614 290,785 28,562,047 524,837 <br />Deferred Outflows of Resources <br />Deferred pension resources 81,701 80,863 18,310 4,410 185,284 - <br />Business-type Activities - Enterprise Funds <br />City of Orono, Minnesota <br />Statement of Net Position (Continued on the Following Page) <br />Proprietary Funds <br />December 31, 2022 <br />The notes to the financial statements are an integral part of this statement. <br />48 94