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ASSETS
<br />Cash and cash equivalents
<br />Accounts receivable
<br />Taxes receivable:
<br />Current
<br />Delinquent
<br />Tax increments- current
<br />Special assessments receivable:
<br />Current
<br />Deferred
<br />Due from other governments
<br />Due from other funds
<br />Total assets
<br />LIABILITIES AND FUND BALANCE
<br />Liabilities:
<br />Accounts payable
<br />Accrued payroll
<br />Contracts payable
<br />Due to other funds
<br />Due to other governments
<br />Deferred revenue
<br />Deposits payable
<br />Total liabilities
<br />CITY OF ROSEVILLE, MINNESOTA
<br />BALANCE SHEET
<br />GOVERNMENTAL FUNDS
<br />December 31, 2002
<br />Community General Obligation
<br />General Recreation Development Improvement Bonds
<br />$ 5,195.807 $
<br />275,773 $
<br />613,068 $
<br />412,751
<br />18,933
<br />53,674
<br />915
<br />0
<br />999289
<br />18,940
<br />0
<br />15,911
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />51359
<br />0
<br />0
<br />0
<br />1,916,510
<br />359697
<br />0
<br />66,312
<br />0
<br />_ 0
<br />0
<br />0
<br />0
<br />$ 5,349,727 $
<br />3483387 $
<br />680,294 $
<br />2,350,531
<br />$ 3051605 $
<br />70,388 $
<br />1899846 $
<br />0
<br />112,153
<br />425464
<br />15,562
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />1,375,000
<br />0
<br />1,800,000
<br />13,037
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />1,916,510
<br />11,845
<br />0
<br />132,950
<br />0
<br />442,641
<br />113487,852
<br />3389358
<br />3,716,510
<br />Fund Balance:
<br />Reserved for tax reduction endowment
<br />0
<br />0
<br />0
<br />0
<br />Reserved for future tax reduction
<br />0
<br />0
<br />0
<br />0
<br />Reserved for future infrastructure replacement
<br />endowment
<br />0
<br />0
<br />0
<br />0
<br />Reserved for future infrastructure replacement
<br />0
<br />0
<br />0
<br />0
<br />Reserved for law enforcement
<br />1221689
<br />0
<br />0
<br />0
<br />Unreserved, designated for working capital
<br />4,784,397
<br />0
<br />341,936
<br />0
<br />Unreserved, designated for
<br />subsequent expenditures
<br />0
<br />0
<br />0
<br />0
<br />Unreserved reported in special revenue funds
<br />0
<br />0
<br />0
<br />0
<br />Unreserved reported in capital projects funds
<br />0
<br />0
<br />0
<br />0
<br />Undesignated
<br />0
<br />x,139,465)
<br />0
<br />(1,365,979)
<br />Total fund balance
<br />41N7,086
<br />( 1,139,465)
<br />341,936
<br />(1,365,97
<br />Total liabilities and fund balance
<br />$ 5,3499727
<br />$ 348,387 S
<br />6801294 $
<br />2,350,531
<br />Capital assets (net of depreciation) used in governmental activities and are not financial resources and therefore, are not reported
<br />in the funds.
<br />Long term liabilities including bonds payable, are not due and payable in the current period and therefore, are not reported
<br />in the funds.
<br />Internal service funds are used by management to charge the cost of insurance to individual funds.
<br />Other long tenn assets not available to pay for current - period expenditures and, therefore, are deferred in the funds.
<br />The notes to the financial statements are an integral part of this statement.
<br />N ..,
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