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City of Orono, Minnesota <br />Nonmajor Special Revenue Funds <br />Subcombining Statement of Revenues, Expenditures <br />and Changes in Fund Balances <br />For the Year Ended December 31, 2023 <br />225 231 233 234 <br />Drug <br />and Felony Affordable Lurton <br />Park Forfeiture Housing Park <br />Revenues <br />Taxes 150,000$ -$ -$ -$ <br />Special assessments - - - - <br />Licenses and permits 62,446 - - - <br />Charges for services - - - 28,525 <br />Fines and forfeitures - 102,312 - - <br />Investment earnings 1,219 35,689 7,265 5,337 <br />Total Revenues 213,665 138,001 7,265 33,862 <br />Expenditures <br />Current <br />Public safety - 2,171 - - <br />Parks and recreation - - - 411 <br />Community development - - - - <br />Capital outlay <br />Parks and recreation 31,432 - - - <br />Total Expenditures 31,432 2,171 - 411 <br />Excess (Deficiency) of Revenues <br />Over (Under) Expenditures 182,233 135,830 7,265 33,451 <br />Other Financing Sources (Uses) <br />Transfers in 500,000 - - - <br />Net Change in Fund Balances 682,233 135,830 7,265 33,451 <br />Fund Balances, January 1 (402,933) 558,680 134,830 71,732 <br />Fund Balances, December 31 279,300$ 694,510$ 142,095$ 105,183$ <br />100 <br />Community developmentCommunity development <br />Capital outlayCapital outlay <br />Parks and recreationParks and recreation 31,43231,432 - -- <br />Total ExpendituresTotal Expenditures 31,43231,432 2,171 -- <br />Excess (Deficiency) of RevenuesExcess (Deficiency) of Revenues <br />Over (Under) ExpendituresOver (Under) Expenditures 182,233182,233 135,830135,830 7,2657,265 <br />Other Financing Sources (Uses)Other Financing Sources (Uses) <br />Transfers inTransfers in 500,000 <br />135