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CITY OF ROSEVILLE, MINNESOTA
<br />BALANCESHEET
<br />GOVERNMENTAL FUNDS
<br />December 31, 2008
<br />28
<br />Special Revenue
<br />Debt Service
<br />Community
<br />General Obligation
<br />General
<br />Recreation
<br />Development
<br />Improvement Bonds
<br />ASSETS
<br />Cash and cash equivalents
<br />$ 3,660,788
<br />$ 429,899
<br />$ 404,775
<br />$ 0
<br />Investment interest receivable
<br />241183
<br />3,097
<br />21421
<br />6,498
<br />Accounts receivable
<br />73,176
<br />611154
<br />3,143
<br />0
<br />Taxes receivable:
<br />Current
<br />241188
<br />4,641
<br />0
<br />41220
<br />Notes receivable
<br />0
<br />0
<br />0
<br />0
<br />Special assessments receivable:
<br />Current
<br />11450
<br />0
<br />9,118
<br />2,045
<br />Deferred
<br />0
<br />9,878
<br />0
<br />476,939
<br />Due from other governments
<br />126,414
<br />0
<br />0
<br />8,817
<br />Due from other funds
<br />97,757
<br />0
<br />0
<br />0
<br />Total assets
<br />$ 4,007,956
<br />$ 508,669
<br />$ 419,457
<br />$ 498,519
<br />LIABILITIES AND FUND BALANCE
<br />Liabilities:
<br />Accounts payable
<br />$ 160,648
<br />$ 67,037
<br />$ 41175
<br />$ 0
<br />Accrued payroll
<br />32,382
<br />23,762
<br />5,863
<br />0
<br />Contracts payable
<br />0
<br />0
<br />0
<br />0
<br />Due to other funds
<br />0
<br />0
<br />0
<br />479,947
<br />Due to other governments
<br />19,967
<br />9,446
<br />3,364
<br />0
<br />Deferred revenue
<br />0
<br />9,877
<br />0
<br />476,939
<br />Deposits payable
<br />84,863
<br />0
<br />206,115
<br />0
<br />Total liabilities
<br />297,860
<br />110,122
<br />219,517
<br />956,886
<br />Fund Balance:
<br />Reserved for:
<br />Law enforcement
<br />404,952
<br />0
<br />0
<br />0
<br />Tax Increment
<br />0
<br />0
<br />0
<br />0
<br />Unreserved, designated for:
<br />Future infrastructure replacement
<br />0
<br />0
<br />0
<br />0
<br />Community development
<br />0
<br />0
<br />199,940
<br />0
<br />Capital projects
<br />0
<br />0
<br />0
<br />0
<br />Unreserved, undesignated reported in:
<br />General fund
<br />3,305,144
<br />0
<br />0
<br />0
<br />Special revenue funds
<br />0
<br />398,547
<br />0
<br />0
<br />Debt service
<br />0
<br />0
<br />0
<br />(458,367)
<br />Total fund balances
<br />3,710,096
<br />398,547
<br />199,940
<br />(458,367)
<br />Total liabilities and fund balances
<br />$ 4,007,956
<br />$ 508,669
<br />$ 419,457
<br />$ 498,519
<br />Capital assets (net of depreciation) used in governmental activities and are not financial resources
<br />and therefore,
<br />are not reported
<br />in the funds.
<br />Long term liabilities including bonds payable, are
<br />not due and payable in the current period and
<br />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 term assets are not available to pay for
<br />current - period expenditures
<br />and, therefore,
<br />are deferred or are
<br />not reported
<br />in the funds.
<br />The notes to the financial statements are an integral part of this statement.
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