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City of Roseville Exhibit B <br /> Classification of Fund Balance <br /> Per GASB #54 <br /> Restricted <br /> Fund Classification Rationale/Foundational Revenue <br /> Police Forfeiture Restricted Restricted by State Statute;forfeiture funds <br /> Telecommunications Restricted Restricted by State Statute;cable franchise fees <br /> Community Development Restricted Restricted by State Statute;building permits& <br /> zoning fees <br /> Lawful Gambling Restricted Restricted by State&Federal Statute;taxes on <br /> lawful gambling receipts and profits <br /> Park Dedication Restricted Restricted by State Statute;park dedication fees <br /> TIF Districts(various) Restricted Restricted by State Statute;TIF revenues <br /> Debt Service Restricted Restricted by State Statute and Bond Covenants <br /> Unrestricted-Committed <br /> Fund Classification Rationale/Foundational Revenue <br /> Street Replacement Unrestricted-Committed To account for the City's street replacement <br /> program which requires the preservation of a <br /> principle endowment;funded by interest earnings <br /> Risk Management/Work Comp Unrestricted-Committed To account for the City's risk management and <br /> workers compensation self-funded plans,which <br /> requires the preservation of significant cash <br /> reserve levels;funded by interest earnings <br /> Unrestricted-Assigned <br /> Fund Classification Rationale/Foundational Revenue <br /> Engineering Services Unrestricted-Assigned To account for the provision of engineering services <br /> to other cities;charges to other cities <br /> Accounting Services Unrestricted-Assigned To account for the provision of accounting services <br /> to other cities;charges to other cities <br /> Information Technology Unrestricted-Assigned To account for the provision of information technology <br /> services to other cities;charges to other cities <br /> License Center Unrestricted-Assigned To provide licensing and passport services;license <br /> fees,tabs,passport fees <br /> Parks&Recreation Unrestricted-Assigned To account for the City's tax-supported parks& <br /> recreation programs;funded with property taxes <br /> Parks&Recreation Maint. Unrestricted-Assigned To account for the City's tax-supported parks& <br /> recreation maintenance;funded with property taxes <br /> Police Vehicle&Equipment Unrestricted-Assigned To account for the City's police-related vehicle and <br /> equipment purchases;funded with property taxes <br /> Fire Vehicle&Equipment Unrestricted-Assigned To account for the City's fire-related vehicle and <br /> equipment purchases;funded with property taxes <br /> Park&Rec Vehicle&Equipment Unrestricted-Assigned To account for the City's park&rec-related vehicle and <br /> equipment purchases;funded with property taxes <br /> Finance Equipment Unrestricted-Assigned To account for the City's finance-related equipment <br /> purchases;funded with property taxes <br /> Admin Equipment Unrestricted-Assigned To account for the City's administration-related <br /> equipment purchases;funded with property taxes <br />