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City of Orono, Minnesota <br />Statement of Revenues, Expenditures and Changes in Fund Balances - <br />Budget and Actual <br />General Fund <br />For the Year Ended December 31, 2023 <br />Actual Variance with <br />Original Final Amounts Final Budget <br />Revenues <br />Taxes 5,664,500$ 5,664,500$ 5,613,956$ (50,544)$ <br />Licenses and permits 585,200 585,200 801,514 216,314 <br />Intergovernmental 403,000 403,000 686,742 283,742 <br />Charges for services 4,051,270 4,051,270 3,872,716 (178,554) <br />Fines and forfeitures 80,000 80,000 57,761 (22,239) <br />Investment earnings 160,900 160,900 182,787 21,887 <br />Miscellaneous <br />Rents and refunds 5,400 5,400 5,400 - <br />Other 43,000 43,000 99,946 56,946 <br />Total Revenues 10,993,270 10,993,270 11,320,822 327,552 <br />Expenditures <br />Current <br />General government 1,623,750 1,623,750 1,700,101 (76,351) <br />Public safety 6,911,170 6,911,170 7,082,379 (171,209) <br />Public Works 1,032,600 1,032,600 1,420,306 (387,706) <br />Parks and recreation 784,750 784,750 444,116 340,634 <br />Capital outlay <br />Public safety 221,000 221,000 179,339 41,661 <br />Public Works 20,000 20,000 - 20,000 <br />Total Expenditures 10,593,270 10,593,270 10,826,241 (232,971) <br />Excess of Revenues <br />Over Expenditures 400,000 400,000 494,581 94,581 <br />Other Financing Sources (Uses) <br />Transfers in - - 49,847 49,847 <br />Transfers out (400,000) (400,000) (1,580,000) (1,180,000) <br />Total Financing Sources (Uses) (400,000) (400,000) (1,530,153) (1,130,153) <br />Net Change in Fund Balances - - (1,035,572) (1,035,572) <br />Fund Balances, January 1 5,253,315 5,253,315 5,253,315 - <br />Fund Balances, December 31 5,253,315$ 5,253,315$ 4,217,743$ (1,035,572)$ <br />Budgeted Amounts <br />The notes to the financial statements are an integral part of this statement. <br />47 <br />General governmentGeneral government 1,623,7501,623,750 1,623,7501,623,750 1,700,1011,700,101 <br />Public safetyPublic safety 6,911,1706,911,170 6,911,1706,911,170 7,082,3797,082,379 (171,209)(171,209) <br />Public WorksPublic Works 1,032,6001,032,600 1,032,6001,032,600 1,420,3061,420,306 (387,706) <br />Parks and recreationParks and recreation 784,750784,750 784,750784,750 444,116444,116 <br />Capital outlayCapital outlay <br />Public safetyPublic safety 221,000221,000 221,000221,000 179,339179,339 <br />Public WorksPublic Works 20,00020,000 20,00020,000 -- <br />Total ExpendituresTotal Expenditures 10,593,27010,593,270 10,593,27010,593,270 10,826,24110,826,241 (232,971) <br />82