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