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City of Orono, Minnesota <br />Annual Comprehensive Financial Report <br />Table of Contents (Continued) <br />For the Year Ended December 31, 2023 <br />Page No. <br />Combining and Individual Fund Financial Statements and Schedules <br />Nonmajor Governmental Funds <br />Combining Balance Sheet 94 <br />Combining Statement of Revenues, Expenditures and Changes in Fund Balances 95 <br />Nonmajor Special Revenue Funds <br />Combining Balance Sheet 98 <br />Combining Statement of Revenues, Expenditures and Changes in Fund Balances 100 <br />Nonmajor Debt Service Funds <br />Combining Balance Sheet 104 <br />Combining Statement of Revenues, Expenditures and Changes in Fund Balances 105 <br />Nonmajor Capital Projects Fund <br />Combining Balance Sheet 108 <br />Combining Statement of Revenues, Expenditures and Changes in Fund Balances 110 <br />Nonmajor Proprietary Funds <br />Combining Statement of Net Position 114 <br />Combining Statement of Revenues, Expenses and Changes in Net Position 115 <br />Combining Statement of Cash Flows 116 <br />General Fund <br />Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 117 <br />Internal Service Funds <br />Combining Statement of Net Position 120 <br />Combining Statement of Revenues, Expenses and Changes in Net Position 121 <br />Combining Statement of Cash Flows 122 <br />Statistical Section (Unaudited) <br />Financial Trends <br />Summary Financial Report - Revenues and Expenditures for General Operations - Governmental Funds 127 <br />Net Position by Component 128 <br />Changes in Net Position 130 <br />Fund Balances of Governmental Funds 134 <br />Changes in Fund Balances of Governmental Funds 136 <br />Revenue Capacity <br />Assessed Value and Estimated Actual Value of Taxable Property 138 <br />Property Tax Rates - Direct and Overlapping Governments 139 <br />Principal Property Taxpayers 140 <br />Property Tax Levies and Collections 141 <br />Debt Capacity <br />Ratios of Outstanding Debt by Type 142 <br />Ratios of General Bonded Debt Outstanding 143 <br />Direct and Overlapping Governmental Activities Debt 145 <br />Legal Debt Margin Information 146 <br />Pledged Revenue Coverage 148 <br />Demographic and Economic Information <br />Demographic and Economic Statistics 149 <br />Principal Employers 151 <br />Operating Information <br />Full-Time Equivalent Employees by Function 152 <br />Operating Indicators by Function 154 <br />Capital Asset Statistics by Function 156 <br />7 <br />Schedule of Revenues, Expenditures and Changes in Fund Schedule of Revenues, Expenditures and Changes in Fund Balances Balances -Budget and ActualBudget and Actual <br />Internal Service FundsInternal Service Funds <br />bining Statement of Net Positionbining Statement of Net Position <br />Combining Statement of Revenues, Expenses andCombining Statement of Revenues, Expenses and Changes in Net PositionChanges in Net Position <br />Combining Statement of Cash FlowsCombining Statement of Cash Flows <br />Statistical Section (Unaudited)Statistical Section (Unaudited) <br />Financial TrendsFinancial Trends <br />Summary Financial Report Summary Financial Report -Revenues and Expenditures for General OperationsRevenues and Expenditures for General Operations -Governmental Fundsunds <br />Net PositioNet Position by Componentn by Component <br />42