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CITY OF ROSEVILLE, MINNESOTA
<br />STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
<br />PROPRIETARY FUNDS
<br />FOR THE YEAR ENDED DECEMBER 31, 2008
<br />With Partial Comparative Information for Year Ended December 31, 2007
<br />Sales and cost of sales
<br />Sales
<br />Cost of sales
<br />Gross profit
<br />Operating revenues
<br />User charges
<br />Delinquency collections
<br />Other
<br />Total operating revenues
<br />Operating expense
<br />Personal service
<br />Supplies
<br />Other services and charges
<br />Depreciation
<br />Total operating expenses
<br />Operating income (loss)
<br />Nonoperating revenues (expenses)
<br />Investment income
<br />Intergovernmental operating grants
<br />Total nonoperating revenues (expenses)
<br />Net income (loss) before transfers
<br />Transfers out
<br />Change in net assets
<br />Net assets - beginning as previously stated
<br />Change in accounting principle
<br />Net assets - beginning as restated
<br />Net assets - ending
<br />Sanitary Sanitary
<br />m n m n m n m n
<br />0 0 0 0
<br />2,881,844 2,712,272 5,019,895 4,805,655
<br />111416 83,733 0 0
<br />0 260 4,696 3,868
<br />2,893,260 2,796,265 5,024,591 4,809,523
<br />427,687 394,772 3141290 320,979
<br />421249 30,230 70,655 76,625
<br />2,833,264 21424,617 41288,779 41140,634
<br />201,377 185,655 207,765 201,089
<br />3,504,577 3,035,274 4,881,489 4,739,327
<br />(611,317) (239,009) 143,102 70,196
<br />132,592 171,722 10,563 25,393
<br />0 0 0 0
<br />132,592 171,722 10,563 25,393
<br />(478,725) (67,287) 153,665 95,589
<br />0 0 (25,000) 0
<br />(478,725) (67,287) 128,665 95,589
<br />9,358,008 9,425,295 5,728,355 5,632,766
<br />(4,421) 0 (3,869) 0
<br />9,353,587 9,425,295 5,724,486 5,632,766
<br />$ 8,874,862 $ 9,358,008 $ 5,853,151 $ 5,728,355
<br />The notes to the financial statements are an integral part of this statement.
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