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City of Roseville Exhibit B <br />Classification of Fund Balance <br />Per GASB #54 <br />Restricted <br />Fund <br />Classification <br />Rationale / Foundational Revenue <br />Police Forfeiture <br />Restricted <br />Restricted by State Statute; forfeiture funds <br />Telecommunications <br />Restricted <br />Restricted by State Statute; cable franchise fees <br />Community Development <br />Restricted <br />Restricted by State Statute; building permits & <br />zoning fees <br />Lawful Gambling <br />Restricted <br />Restricted by State & Federal Statute; taxes on <br />lawful gambling receipts and profits <br />Park Dedication <br />Restricted <br />Restricted by State Statute; park dedication fees <br />TIF Districts (various) <br />Restricted <br />Restricted by State Statute; TIF revenues <br />Debt Service (various) <br />Restricted <br />Restricted by State Statute and Bond Covenants <br />Unrestricted - Committed <br />Fund <br />Classification <br />Rationale / Foundational Revenue <br />Information Technology <br />Unrestricted - Assigned <br />To account for the provision of information technology <br />services to other cities; charges to other cities <br />License Center <br />Unrestricted - Assigned <br />To provide licensing and passport services; license <br />fees, tabs, passport fees <br />Parks & Recreation <br />Unrestricted - Assigned <br />To account for the City's tax - supported parks & <br />recreation programs; funded with prope . taxes <br />Parks & Recreation Maint. <br />Unrestricted - Assigned <br />To account for the City's tax - supported parks & <br />recreation maintenance; funded with property taxes <br />Street Replacement <br />Unrestricted - Committed <br />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 <br />Unrestricted - Committed <br />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 />�j�_ lerw►n +iov� �'enhv����n�r TTv�roc� +rin +o� /� c�c�inv�od T� nnn�iiv�+ �i�r +�o v�r��Tic�i�v� ��iv��i�rw►� +i�v� +on�v����n�r <br />�11 -` --- <br />-per - - -- -- -- ---- -p - - -- -- - -- - - -- - -- - -- - - -- 1 - - - - - - -- -- -------- - - - - -- -- -- - - - -p.i othef i .-Lpraes to <br />Lieense ++�� <br />- - - -- - - - -- - -p - - -- - p - - --- 1 --- - <br />i i <br />�ar�rc� Xr � onron +iev� T Tr�rocv +rin +o� /� cvcvirty�o� City's <br />1 - - ---- -- -- - --- <br />- -p - -- - - <br />n +ion prenr�w►c�• �iir�dod �i�i +h v�r�v�or *cr +avoc� <br />��r�rc� Xr � onron +i�v� �/��iv�+ T Tr�rocv +rin +o� /� cvcvirty�od City's <br />1 - - - - -- - - - - ', - -- - <br />-p -- - - <br />i <br />Police Vehicle & Equipment Unrestricted- Assigned To account for the City's police- related vehicle and <br />equipment purchases; funded with property taxes <br />