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City of Roseville, Minnesota Comprehensive Annual Financial Report For the Fiscal Year Ended December 31, 2012 Table of Contents INTRODUCTORY SECTION Pie Letter of Transmittal 1 Certificate of Achievement 5 Organizational Chart 6 List of Elected and Appointed Officials 7 FINANCIAL SECTION Independent Auditors' Report 11 Management's Discussion and Analysis 15 Basic Financial Statements 32 Government -wide Financial Statements: Statement of Net Position 28 Statement of Activities 29 Fund Financial Statements 35 Balance Sheet — Governmental Funds 30 Statement of Revenues, Expenditures, and Changes in Fund Balances — Governmental Funds 32 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 34 Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — General Fund 35 Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — Recreation Fund 36 Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — Community Development Fund 37 Statement of Net Position — Proprietary Funds 38 Statement of Revenues, Expenses, and Changes in Net Position — Proprietary Funds 39 Statement of Cash Flows — Proprietary Funds 40 Statement of Fiduciary Net Assets 42 Notes to the Financial Statements 43 Required Supplementary Information Schedule of Funding Progress — Other Post- Employment Benefits Plan 79 Combining and Individual Fund Statements and Schedules: Combining Balance Sheet - Nonmaj or Governmental Funds 83 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmaj or Governmental Funds 84