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City of Roseville, Minnesota <br />Comprehensive Annual Financial Report <br />For the Fiscal Year Ended December 319 2003 <br />Table of Contents <br />INTRODUCTORY SECTION <br />Letter of Transmittal ] <br />Certificate of Achievement 5 <br />Organizational Chart �r <br />List of Elected and Appointed Officials <br />FINANCIAL SECTION <br />Independent Auditors' Report ] ] <br />Management's Discussion and Analysis ] 3 <br />Basic Financial Statements <br />Government -wide Financial Statements: <br />Statement of Net Assets <br />26 <br />Statement of Activities <br />27 <br />Fund Financial Statements <br />Balance Sheet — Governmental Funds <br />28 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances — Governmental Funds <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes in <br />Fund Balances of Governmental Funds to the Statement of Activities <br />32 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances — Budget and Actual — General Fund <br />�3 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances — Budget and Actual — Recreation Fund <br />34 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances — Budget and Actual — Community Development Fund <br />35 <br />Statement of Net Assets — Proprietary Funds <br />3-6 <br />Statement of Revenues, Expenses, and Changes in <br />Fund Net Assets — Proprietary Funds <br />38 <br />Statement of Cash Flows — Proprietary Funds <br />40 <br />Statement of Fiduciary Net Assets — Fiduciary Funds <br />Statement of Changes in Fiduciary Net Assets — Fiduciary Funds <br />43 <br />Notes to the Financial Statements <br />45 <br />Combining and Individual Fund Statements and Schedules: <br />Combining Balance Sheet - Nonmajor Governmental Funds <br />74 <br />Combining Statement of Revenues, Expenditures and Changes in <br />Fund Balances - Nonmajor Governmental Funds <br />�6 <br />