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Agency Funds <br />Agency funds are used to report resources held by the city in a purely custodial capacity (assets equal <br />liabilities). <br />Grass Lake Water Management Organization - This fund accounts for the fiscal activities o an agency <br />which is a separate nonprofit entity. <br />Community Development Block Grant — accounts for funds awarded to the City through Ramsey County <br />for qualified projects that benefit low and moderate income residents. <br />Local Development Corporation — accounts for fund received from block grants and other soures for the <br />special housing needs related to low and moderate income resident.s <br />Roseville Lutheran Cemetery - accounts for the fiscal activities of a cemetery under the ownership of <br />the Islamic Cemetery Association <br />Assist Grant — accounts for fund awarded to the St. Paul /Ramsey County ASSIST Coalition for tobacco <br />control and for which the City has served as a fiscal agent. <br />Roseville Visitors Association -- accounts for revenues and expense of the Roseville Visitors Association, <br />formed as an independent nonprofit agency to enhance tourist and visitor traffic to the City. <br />