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CITY OF ORONO, MINNESOTA
<br />Exhibit B-1
<br />General Fund
<br />Comparative Balance Sheet
<br />As of December 31,1997 and 1996
<br />Assets
<br />Cash and temporary investments
<br />Receivables
<br />Accounts
<br />Accrued interest
<br />Delinquent taxes
<br />Delinquent special assessments
<br />Contract for deed
<br />Due from other governments
<br />Prepaid items
<br />Deferred charge - assessments on property owned by City
<br />Other assets
<br />Total assets
<br />Liabilities and Fund Equity
<br />Liabilities
<br />Accounts payable
<br />Accrued salaries payable
<br />Due to other funds
<br />Due to other governments
<br />Deferred revenue
<br />Contract for deed
<br />Delinquent taxes
<br />Special assessments
<br />Total liabilities
<br />Fund equity
<br />Fund balance
<br />Unreserved
<br />Designated for vacation/severance benefits
<br />Undesignated
<br />Total fund equity
<br />Total liabilities and fund equity
<br />1997 1996
<br />$ 1,924,159 $ 1,587,878
<br />4,877 1,265
<br />38,123 77,065
<br />39,112 44,667
<br />5,195 5,195
<br />3,531 5,560
<br />40,249 45,218
<br />—12,847
<br />9,215 12,295
<br />2,666 3,740
<br />$ 2.067.127 $ 1.795.730
<br />$ 57,263 $ 52,842
<br />28,851 23,900
<br />9,215 12,295
<br />139,804 100,185
<br />3,531 5,560
<br />39,112 44,667
<br />5,195 5,195
<br />282,971 244,644
<br />152,262 151,520
<br />1,631,894 1,399,566
<br />1,784,156 1,551,086
<br />$ 2.067.127 $ 1.795.730
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