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City of Orono, Minnesota <br />Nonmajor Debt Service Funds <br />Subcombining Statement of Revenues, Expenditures <br />and Changes in Fund Balances <br />For the Year Ended December 31, 2024 <br />321 322 323 324 <br />2014 2016 2021 <br />2010 General Improvement Refunding Improvement <br />Obligation Bonds Bonds Bonds Bonds Total <br />Revenues <br />Taxes -$ 63,582$ -$ 752,857$ 816,439$ <br />Investment earnings - 29,587 - (183) 29,404 <br />Total Revenues - 93,169 - 752,674 845,843 <br />Expenditures <br />Debt service <br />Principal - 240,000 - 355,000 595,000 <br />Interest and other charges 2 49,888 - 383,874 433,764 <br />Total Expenditures 2 289,888 - 738,874 1,028,764 <br />Excess (Deficiency) of Revenues <br />Over (Under) Expenditures (2) (196,719) - 13,800 (182,921) <br />Other Financing Sources (Uses) <br />Transfers in 2,936 - - 331,567 334,503 <br />Transfers out - - (153,594) - (153,594) <br />Total Other Financing <br />Sources (Uses) 2,936 - (153,594) 331,567 180,909 <br />Net Change in Fund Balances 2,934 (196,719) (153,594) 345,367 (2,012) <br />Fund Balances, January 1 (2,934) 704,905 153,594 (335,922) 519,643 <br />Fund Balances, December 31 -$ 508,186$ -$ 9,445$ 517,631$ <br />109 136