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CITY OF ROSEVILLE <br />NOTES TO FINANCIAL STATEMENTS <br />DECEMBER 31, 2 0 0 4 <br />NOTE 4 -DETAILED NOTES ON ALL FUNDS (Continued) <br />A. Deposits and investments (Continued) <br />Investments are categorized into these three categories of credit risk: <br />1. Insured or registered, or securities held by the City or its agent in the City's name. <br />2. Uninsured and unregistered, with securities held by the counter party's trust department or agent in <br />the City's name. <br />3. Uninsured and unregistered, with securities held by the counter party, or by its trust department or <br />agent, but not in the City's name. <br />At year -end, the City's investment balances were as follows: <br />U.S. Government securities <br />Deposits <br />Total Cash and Investments <br />B. Receivables <br />Reported <br />Category Amount <br />1 2 3 Fair Value <br />28.669.639 0 0 $ 2816691639 <br />11,139,837 <br />$ 39091476 <br />Governmental funds report deferred revenue in connection with receivables for revenues that are not <br />considered available to liquidate liabilities of the current period. Governmental funds also defer revenue <br />recognition in connection with resources that have been received, but not yet earned. At the end of the <br />current fiscal year, the various components of deferred revenue in the governmental funds were as follows: <br />Unavailable <br />Special assessments, unearned rental fees, shelter rentals, and weyerhauser Grant revenue (Recreation) 161709 <br />Special assessments (Revolving improvements) 1 a 140 <br />Special assessments (G.O. improvement bonds) 1.23 O, q 0 7 <br />Special assessments, unearned MSA Construction revenue (Street construction) 1.6 1 2,136- <br />Total deferred /unearned revenue for governmental funds $ 219801092 <br />