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City of Orono, Minnesota <br />Nonmajor Governmental Funds <br />Combining Balance Sheet <br />December 31, 2023 <br />Total <br />Nonmajor <br />Special Debt Capital Governmental <br />Revenue Service Projects Funds <br />Assets <br />Cash and temporary investments 1,395,253$ 514,818$ 2,708,522$ 4,618,593$ <br />Receivables <br />Accrued interest 1,330 1,009 2,463 4,802 <br />Special assessments 28,000 - - 28,000 <br />Due from other governments 38,596 7,241 1,521 47,358 <br />Due from other funds 601,467 - - 601,467 <br />Total Assets 2,064,646$ 523,068$ 2,712,506$ 5,300,220$ <br />Liabilities <br />Accounts and contracts payable 48,402$ 3,425$ 119,345$ 171,172$ <br />Due to other governments 753 - - 753 <br />Due to other funds 601,467 - - 601,467 <br />Total Liabilities 650,622 3,425 119,345 773,392 <br />Deferred Inflows of Resources <br />Unavailable revenues - special assessments 28,000 - - 28,000 <br />Fund Balances <br />Restricted 1,600,126 858,499 371,306 2,829,931 <br />Committed 313,344 - - 313,344 <br />Assigned - - 2,221,855 2,221,855 <br />Unassigned (527,446) (338,856) - (866,302) <br />Total Fund Balances 1,386,024 519,643 2,593,161 4,498,828 <br />Total Liabilities, Deferred Inflows of Resources <br />and Fund Balances 2,064,646$ 523,068$ 2,712,506$ 5,300,220$ <br />94 <br />Due to other fundsDue to other funds 601,467601,467 <br />Total LiabilitiesTotal Liabilities 650,622650,622 3,4253,425 119,345119,345 <br />Deferred Inflows of ResourcesDeferred Inflows of Resources <br />Unavailable revenues - special assessmentsUnavailable revenues - special assessments 28,00028,000 -- -- <br />Fund BalancesFund Balances <br />RestrictedRestricted 1,600,126 858,499858,499 371,306371,306 2,829,931 <br />CommittedCommitted 313,344 --- <br />129