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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 of 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 sources 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 the <br />Islamic Cemetery Association <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 />