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City of Orono, Minnesota <br />Statement of Revenues, Expenditures and Changes in Fund Balances <br />Governmental Funds <br />For the Year Ended December 31, 2023 <br />Municipal Pavement <br />State Aid Management <br />General Street Plan <br />Revenues <br />Taxes 5,613,956$ -$ 1,000,000$ <br />Special assessments - - - <br />Licenses and permits 801,514 - - <br />Intergovernmental 686,742 158,642 88,172 <br />Charges for services 3,872,716 - 243,137 <br />Fines and forfeitures 57,761 - - <br />Investment earnings 182,787 7,722 1,161 <br />Miscellaneous 105,346 - - <br />Total Revenues 11,320,822 166,364 1,332,470 <br />Expenditures <br />Current <br />General government 1,700,101 - - <br />Public safety 7,082,379 - - <br />Public works 1,420,306 - - <br />Parks and recreation 444,116 - - <br />Community development - - - <br />Capital outlay <br />Public safety 179,339 - <br />Public works - 153 461,822 <br />Parks and recreation - - - <br />Debt service <br />Principal - - - <br />Interest and other charges - - - <br />Total Expenditures 10,826,241 153 461,822 <br />Excess (Deficiency) of Revenues <br />Over (Under) Expenditures 494,581 166,211 870,648 <br />Other Financing Sources (Uses) <br />Transfers in 49,847 - 1,000,000 <br />Transfers out (1,580,000) - (303,672) <br />Financed purchase issued - - - <br />Total Other Financing Sources (Uses) (1,530,153) - 696,328 <br />Net Change in Fund Balances (1,035,572) 166,211 1,566,976 <br />Fund Balances, January 1 5,253,315 (1,507,050) (1,117,246) <br />Fund Balances, December 31 4,217,743$ (1,340,839)$ 449,730$ <br />The notes to the financial statements are an integral part of this statement. <br />44 <br />General governmentGeneral government 1,700,1011,700,101 <br />Public safetyPublic safety 7,082,3797,082,379 -- <br />Public worksPublic works 1,420,3061,420,306 -- <br />Parks and recreationParks and recreation 444,116444,116 -- <br />Community developmentCommunity development -- -- <br />Capital outlayCapital outlay <br />Public safetyPublic safety 179,339179,339 -- <br />Public worksPublic works - 153153 <br />Parks and recreationParks and recreation --- <br />79