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City Financial Sta#us <br />Reserrres and Fund Balance — Fiscal Year 1990 <br />Major Findings <br />• Roseville has some reserves available for the golf course and ice arena {$32 per capita}, while <br />Falcon Heights has some reserves for the ambulance service ($29 per capita). <br />� Falcon Heights has a higher cap�tal projects fund balance per capita than Roseville. <br />Roseville Falcon Heights <br />Capital Fund Reserve <br />per capi#a $489 $570 <br />• General Fund/working capital reserves are similar in both cities. <br />�OSEYj)�2 <br />Reserves per capita $91 <br />Falcon Heights <br />$99 <br />0 <br />• Debt service reserves are currently significantly higher per capita in Falcon Heigh#s; however, <br />some of the resenres will be depleted because of negative tax increment cash flow from 1991 <br />through 1998. <br />Roseville <br />Reserves per capita $132 <br />30 <br />ROS-0417 - 3430 - Wo►king DraR <br />FI ih <br />$447 <br />