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City of Roseville Exhibit B <br /> Classification of Fund Balance <br /> Per GASB #54 <br /> Unrestricted-Assigned (continued) <br /> Fund Classification Rationale/Foundational Revenue <br /> Central Services&Equipment Unrestricted-Assigned To account for the City's central services-related <br /> equipment purchases; funded with property taxes <br /> Pathway Maintenance Unrestricted-Assigned To account for the City's pathway maintenance <br /> programs;funded with property taxes <br /> Building Improvements Unrestricted-Assigned To account for the City's general building repairs <br /> &improvements; funded with property taxes <br /> Parks Improvement Program Unrestricted-Assigned To account for the City's parks improvement <br /> program; funded with property taxes <br /> Boulevard Maintenance Unrestricted-Assigned To account for the City's boulevard maintenance <br /> program; funded with property taxes <br /> Unrestricted-Unassigned <br /> Fund Classification Rationale/Foundational Revenue <br /> General Unrestricted-Unassigned As prescribed under GASB#54;various revenues <br />