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CITY OF ORONO <br />TABLE OF CONTENTS <br />YEAR ENDED DECEMBER 31, 2015 <br /> <br /> <br /> <br />INTRODUCTORY SECTION  <br />LETTER OF TRANSMITTAL 1  <br />OFFICIAL DIRECTORY 5  <br />ORGANIZATIONAL CHART 6  <br />CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL <br />REPORTING 7  <br />FINANCIAL SECTION  <br />INDEPENDENT AUDITORS’ REPORT 8  <br />MANAGEMENT’S DISCUSSION AND ANALYSIS 11  <br />BASIC FINANCIAL STATEMENTS  <br />STATEMENT OF NET POSITION 19  <br />STATEMENT OF ACTIVITIES 20  <br />GOVERNMENTAL FUNDS  <br />BALANCE SHEET 21  <br />RECONCILIATION OF THE BALANCE SHEET TO THE STATEMENT OF NET <br />POSITION – GOVERNMENTAL ACTIVITIES 22  <br />STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND <br />BALANCES 23  <br />RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, <br />AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES <br />– GOVERNMENTAL ACTIVITIES 24  <br />PROPRIETARY FUNDS  <br />STATEMENT OF NET POSITION 25  <br />STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION 26  <br />STATEMENT OF CASH FLOWS 27  <br />NOTES TO BASIC FINANCIAL STATEMENTS 28  <br />REQUIRED SUPPLEMENTARY INFORMATION  <br />SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND <br />BALANCES – GENERAL FUND – BUDGET TO ACTUAL (GAAP BASIS) 55  <br />NOTE TO REQUIRED SUPPLEMENTARY INFORMATION 56  <br />SCHEDULE OF FUNDING PROGRESS FOR POSTEMPLOYMENT BENEFIT <br />PLAN 57  <br />PERA SCHEDULE OF THE CITY’S PROPORTIONATE SHARE OF THE NET <br />PENSION LIABILITY 58  <br />PERA SCHEDULE OF CITY CONTRIBUTIONS 59