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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, 2024 <br /> <br /> Page No. <br />Combining and Individual Fund Financial Statements and Schedules (Continued) <br />Budgeted Special Revenue Funds <br />Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual <br /> Park Fund 104 <br /> Drug and Felony Forfeiture Fund 105 <br /> Senior Housing TIF Fund 106 <br />Nonmajor Debt Service Funds <br />Combining Balance Sheet 108 <br />Combining Statement of Revenues, Expenditures and Changes in Fund Balances 109 <br />Nonmajor Capital Projects Fund <br />Combining Balance Sheet 112 <br />Combining Statement of Revenues, Expenditures and Changes in Fund Balances 114 <br />Nonmajor Proprietary Funds <br />Combining Statement of Net Position 118 <br />Combining Statement of Revenues, Expenses and Changes in Net Position 120 <br />Combining Statement of Cash Flows 121 <br />General Fund <br />Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 122 <br />Internal Service Funds <br />Combining Statement of Net Position 124 <br />Combining Statement of Revenues, Expenses and Changes in Net Position 125 <br />Combining Statement of Cash Flows 126 <br />Statistical Section (Unaudited) <br />Financial Trends <br />Summary Financial Report - Revenues and Expenditures for General Operations - Governmental Funds 131 <br />Net Position by Component 132 <br />Changes in Net Position 134 <br />Fund Balances of Governmental Funds 138 <br />Changes in Fund Balances of Governmental Funds 140 <br />Revenue Capacity <br />Assessed Value and Estimated Actual Value of Taxable Property 142 <br />Property Tax Rates - Direct and Overlapping Governments 143 <br />Principal Property Taxpayers 144 <br />Property Tax Levies and Collections 145 <br />Debt Capacity <br />Ratios of Outstanding Debt by Type 146 <br />Ratios of General Bonded Debt Outstanding 147 <br />Direct and Overlapping Governmental Activities Debt 149 <br />Legal Debt Margin Information 150 <br />Pledged Revenue Coverage 152 <br />Demographic and Economic Information <br />Demographic and Economic Statistics 153 <br />Principal Employers 155 <br />Operating Information <br />Full-Time Equivalent Employees by Function 156 <br />Operating Indicators by Function 158 <br />Capital Asset Statistics by Function 160 <br />7 34