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Municipal Project Other Total <br />State Aid Construction Governmental Governmental <br />General Street Fund Funds Funds <br />Assets <br />Cash and temporary investments 4,515,625$ 390,327$ 3,152,997$ 5,563,197$ 13,622,146$ <br />Cash with fiscal agent - - - 225,259 225,259 <br />Receivables <br />Accrued interest 8,787 756 53,563 18,642 81,748 <br />Taxes 65,697 - 3,535 22,955 92,187 <br />Accounts 58,715 - - - 58,715 <br />Special assessments - - - 33,600 33,600 <br />Lease - - 658,394 - 658,394 <br />Due from other governments 108,898 951,617 4,459 31,041 1,096,015 <br />Due from other funds 1,504,286 - - 520,000 2,024,286 <br />Prepaid items 92,393 - - - 92,393 <br />Total Assets 6,354,401$ 1,342,700$ 3,872,948$ 6,414,694$ 17,984,743$ <br />Liabilities <br />Accounts and contracts payable 98,425$ 7,606$ 3,805$ 50,888$ 160,724$ <br />Accrued salaries payable 183,861 - - - 183,861 <br />Due to other governments 24,998 - 408,543 - 433,541 <br />Due to other funds - 1,504,286 - 520,000 2,024,286 <br />Deposits payable 1,205,822 - - - 1,205,822 <br />Total Liabilities 1,513,106 1,511,892 412,348 570,888 4,008,234 <br />Deferred Inflows of Resources <br />Deferred lease resources - - 625,696 - 625,696 <br />Unavailable revenues - delinquent taxes 65,697 - 3,535 22,955 92,187 <br />Unavailable revenues - special assessments - - - 33,600 33,600 <br />Unavailable revenues - intergovernmental - 951,617 - - 951,617 <br />Total Deferred Inflows of Resources 65,697 951,617 629,231 56,555 1,703,100 <br />Fund Balances <br />Nonspendable 92,393 - 32,698 - 125,091 <br />Restricted - - 225,259 2,074,035 2,299,294 <br />Committed - - - 617,233 617,233 <br />Assigned - - 2,573,412 3,584,518 6,157,930 <br />Unassigned 4,683,205 (1,120,809) - (488,535) 3,073,861 <br />Total Fund Balances 4,775,598 (1,120,809) 2,831,369 5,787,251 12,273,409 <br />Total Liabilities, Deferred Inflows <br />of Resources and Fund Balances 6,354,401$ 1,342,700$ 3,872,948$ 6,414,694$ 17,984,743$ <br />City of Orono, Minnesota <br /> Balance Sheet <br />Governmental Funds <br />December 31, 2024 <br />The notes to the financial statements are an integral part of this statement. <br />44 71