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Governmental <br />Activities - <br />Internal <br />Water Sewer Storm Water Other Business-type Total Service Funds <br />Operating Revenues <br />Charges for services 1,799,535$ 2,289,172$ 741,086$ 312,568$ 5,142,361$ 400,024$ <br />Other - - - - - 330,294 <br />Total Operating Revenues 1,799,535 2,289,172 741,086 312,568 5,142,361 730,318 <br />Operating Expenses <br />Personnel services 365,599 355,862 76,869 14,821 813,151 358,624 <br />Supplies 121,843 11,011 4,574 - 137,428 13,470 <br />Professional services 44,587 49,965 37,800 260,454 392,806 180,410 <br />Utilities 111,294 42,891 - - 154,185 - <br />Repairs and maintenance 110,450 82,899 20,810 - 214,159 288,921 <br />Depreciation 222,103 379,040 65,065 16,394 682,602 - <br />Administrative charges from the General fund 82,950 82,950 41,905 1,873 209,678 - <br />Insurance 19,501 11,037 2,760 - 33,298 217,306 <br />Other 70,946 953,022 191,159 14,305 1,229,432 - <br />Total Operating Expenses 1,149,273 1,968,677 440,942 307,847 3,866,739 1,058,731 <br />Operating Income (Loss)650,262 320,495 300,144 4,721 1,275,622 (328,413) <br />Nonoperating Revenues (Expenses) <br />Investment earnings (loss)(49,505) (112,058) (78,960) (4,457) (244,980) (35,622) <br />Intergovernmental 460,000 - - 8,486 468,486 - <br />Miscellaneous revenues 18,922 5,454 246 8,878 33,500 - <br />Interest and amortization expense (14,988) - - - (14,988) - <br />Total Nonoperating <br /> Revenues (Expenses)414,429 (106,604) (78,714) 12,907 242,018 (35,622) <br />Income (Loss) Before <br />Contributions and Transfers 1,064,691 213,891 221,430 17,628 1,517,640 (364,035) <br />Contributions and Transfers <br />Capital contributions 9,600 7,698 - - 17,298 - <br />Connection fees - 11,210 16,119 - 27,329 - <br />Transfers out (15,000) (82,500) - - (97,500) - <br />Total Transfers and Contributions (5,400) (63,592) 16,119 - (52,873) - <br />Change in Net Position 1,059,291 150,299 237,549 17,628 1,464,767 (364,035) <br />Net Position - January 1 4,996,693 15,605,668 4,319,310 244,407 25,166,078 859,448 <br />Net Position, December 31 6,055,984$ 15,755,967$ 4,556,859$ 262,035$ 26,630,845$ 495,413$ <br />Change in net position as shown above 1,464,767$ <br />(14,738) <br />Change in net position - business-type activities 1,450,029$ <br />Adjustment to reflect the consolidation of internal <br />service fund activities to the enterprise funds. <br />City of Orono, Minnesota <br />Statement of Revenues, Expenses and Changes in Net Position <br />Proprietary Funds <br />For the Year Ended December 31, 2022 <br />Business-type Activities - Enterprise Funds <br />The notes to the financial statements are an integral part of this statement. <br />51 97