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City of Orono, Minnesota <br />Nonmajor Governmental Funds <br />Combining Balance Sheet <br />December 31, 2024 <br />Total <br />Nonmajor <br />Special Debt Capital Governmental <br />Revenue Service Projects Funds <br />Assets <br />Cash and temporary investments 1,743,158$ 503,978$ 3,316,061$ 5,563,197$ <br />Cash held with fiscal agent - - 225,259 225,259 <br />Receivables <br />Accrued interest 5,261 2,680 10,701 18,642 <br />Taxes 1,885 7,165 13,905 22,955 <br />Special assessments 33,600 - - 33,600 <br />Due from other governments 2,518 10,973 17,550 31,041 <br />Due from other funds 520,000 - - 520,000 <br />Total Assets 2,306,422$ 524,796$ 3,583,476$ 6,414,694$ <br />Liabilities <br />Accounts and contracts payable 3,706$ -$ 47,182$ 50,888$ <br />Due to other funds 520,000 - - 520,000 <br />Total Liabilities 523,706 - 47,182 570,888 <br />Deferred Inflows of Resources <br />Unavailable revenues - delinquent taxes 1,885 7,165 13,905 22,955 <br />Unavailable revenues - special assessments 33,600 - - 33,600 <br />Total Deferred Inflows of Resources 35,485 7,165 13,905 56,555 <br />Fund Balances <br />Restricted 1,565,849 508,186 - 2,074,035 <br />Committed 617,233 - - 617,233 <br />Assigned - - 3,584,518 3,584,518 <br />Unassigned (435,851) 9,445 (62,129) (488,535) <br />Total Fund Balances 1,747,231 517,631 3,522,389 5,787,251 <br />Total Liabilities, Deferred Inflows of Resources <br />and Fund Balances 2,306,422$ 524,796$ 3,583,476$ 6,414,694$ <br />96 123