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■K‘I Srf'^;lI <br />I <br />I <br />CITY OF ORONO. MINNESOTAComprehensive Annual Financial Report <br />Table of Contents <br />INTRODUCTORY SECTION <br />Transmittal Letter <br />Organitational Chan <br />Cky Council and Other Officials <br />Certificate of Achievement Award <br />nNANOAL SECTION <br />INDEPENDENT AUDITOR’S REPORT <br />GENERAF^ PURPOSE HNANCIAL STATEMENTS • <br />OVnVlEW (COMBINED) <br />Combined Balance Sheet - All Fund Types and Account Groups <br />Combined Statement of Revenue, Expenditures, and Changes in Fund <br />Balance - All Governmental Fund Types and Expendable Trust Fund <br />Combined Statement of Revenue. Expenditures and <br />Qiangcs in Fund Balance • Budget (GAAP Basis) <br />and Actual - <3eneral and Special Revenue Funds <br />Combined Statement oi Revenue, Expenses, and Changes <br />in Retained Earnings • Proprietary Fund Type <br />Combined Statement of Cash Flows Proprietary Fund Type <br />Notes to Financial Statements <br />COMBINING AND INDIVIDUAL FUND STATEMENTS <br />(jeneral Fund <br />Comparative Balance Sheet <br />Statement of Revenue. Expenditures, and Changes in <br />Fund Balance - Budget (GAAP Basis) and Actual <br />Special Revenue Funds <br />Combining Balance Sheet <br />Combining Statement of Revenue. Expenditures, <br />and Changes in Fund Balance <br />Park Fund <br />Stmement of Revenue. Expenditures, and Changes in <br />Fund Balance • Budget (G.AAP Basts) and Actual <br />Impfovcmerst and Equipmem Outlay Fund <br />Statement of Revenue. Expenditures, and Changes m <br />Fund Balance - Budget (GAAP Basis) and Actual <br />Building Capital Outlay Fund <br />Suuement of Revenue. Expenditures, and Changes in <br />Fund Balance • Budget (GAAP Basis) arnt Actual <br />Exhibit Page <br />I • 11 <br />12 <br />13 <br />14 <br />15 - 16 <br />A-l 17 - 20 <br />A-2 21 - 22 <br />A-3 23 *24 <br />A-4 25 <br />A 5 26*27 <br />28 *50 <br />51 <br />B1 52 <br />B-2 53-57 <br />58 <br />C-l 59 <br />C-2 60 <br />C*3 61 <br />C-4 62 <br />C 5 63 <br />i <br />.......