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CITY OF ORONO, MINNESOTA <br />Combined Statement of Revenue, Expenditures, and Changes in Fund Balance <br />Budget and Actual (GAAP Basis) <br />General and Special Revenue Funds <br />Year Ended December 31,1997 <br />Fund balance <br />Beginning of year <br />Residual equity transfer in <br />Residual equity transfer (out) <br />End of year <br />See notes to financial statements <br />General Fund <br />Over <br />(Under) <br />Budget Actual Budget <br />Revenue <br />Property taxes S 1,680,980 $ 1,687,266 $ 6,286 <br />Special assessments —44 44 <br />Licenses and permits 195,000 248,075 53,075 <br />Intergovernmental 496,945 504,308 7,363 <br />Charges for services 950,590 1,048,514 97,924 <br />Fines and forfeits 64,400 83,396 18,996 <br />Other <br />Interest earned on investments 63,950 77,438 13,488 • . <br />Rents and refunds 31,400 67,404 36,004 <br />Miscellaneous 7,575 6,520 (1.055) <br />Total revenue 3,490,840 3,722,965 232,125 <br />*h. . <br />Expenditures <br />Current <br />General government 764,945 764,875 (70) <br />Public safety 1,869,815 1,871,264 1,449 <br />Streets 469,020 469,012 (8) <br />Parks and recreation 50,305 50,285 (20) <br />Recycling 68,805 68,773 (32) <br />Miscellaneous 97,655 97,590 (65)0^ ' <br />Capital outlay 66,320 64,749 (1.571) <br />Total expenditures 3,386,865 3,386,548 (317) <br />Excess (deficiency) of : <br />revenue over expenditures 103,975 336,417 232,442 — <br />Other financing sources (uses)— <br />Sale of fixed assets — <br />Operating transfers in ——— <br />• <br />Operating transfers (out)(95,000)(95,000)— <br />Total other financing sources (uses)(95,000)(95,000)- <br />Excess (deficiency) of revenue <br />and other financing sources over <br />expenditures and other financing uses 1_ 8.975 241,417 $ 232.442 <br />1,551,086 <br />(8,347) <br />S 1.784.156 <br />•22- <br />: