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CITY OF ROSEVILLE, MINNESOTA
<br />BALANCESHEET
<br />GOVERNMENTAL FUNDS
<br />December 31, 2012
<br />30
<br />Improvements
<br />$ 28,062,256
<br />0
<br />2,829
<br />0
<br />41,739
<br />0
<br />281,310
<br />0
<br />$ 122,856
<br />0
<br />1,364,574
<br />0
<br />731
<br />163,606
<br />29,134
<br />0
<br />0
<br />0
<br />702,615
<br />0
<br />0
<br />23,073,514
<br />0
<br />0
<br />0
<br />0
<br />2,931,104
<br />0
<br />26,707,233
<br />$ 28,388,134
<br />Special Revenue
<br />Community
<br />General
<br />Recreation
<br />Development Debt Service
<br />ASSETS
<br />Cash and cash equivalents
<br />$ 6,992,954 $
<br />904,836
<br />$ 729,125 $
<br />1,365,523
<br />Restricted investments
<br />Cash held in escrow
<br />0
<br />0
<br />0
<br />0
<br />Investment interest receivable
<br />13,279
<br />658
<br />537
<br />1,170
<br />Accounts receivable
<br />32,414
<br />205,677
<br />6,185
<br />0
<br />Taxes receivable
<br />257,964
<br />51,911
<br />0
<br />38,605
<br />Special assessments receivable
<br />11,007
<br />5,382
<br />3,971
<br />517,712
<br />Due from other governments
<br />49,779
<br />1,048
<br />0
<br />0
<br />Due from other funds
<br />25,031
<br />0
<br />0
<br />0
<br />Notes receivable
<br />0
<br />0
<br />946,228
<br />0
<br />Total assets
<br />$ 7,382,428 $
<br />1,169,512
<br />$ 1,686,046 $
<br />1,923,010
<br />LIABILITIES
<br />Accounts payable
<br />$ 229,056 $
<br />138,984
<br />$ 9,552 $
<br />0
<br />Accrued payroll
<br />106,581
<br />42,590
<br />10,331
<br />0
<br />Contracts and retainages payable
<br />0
<br />0
<br />0
<br />0
<br />Due to other funds
<br />0
<br />0
<br />0
<br />0
<br />Due to other governments
<br />157,423
<br />28,967
<br />961,364
<br />0
<br />Deposits payable
<br />146,110
<br />200
<br />337,382
<br />0
<br />Total liabilities
<br />639,170
<br />210,741
<br />1,318,629
<br />0
<br />DEFERRED INFLOWS OF RESOURCES
<br />Unavailable revenue - property taxes
<br />178,271
<br />36,234
<br />0
<br />26,946
<br />Unavailable revenue - special assessments
<br />0
<br />0
<br />0
<br />501,661
<br />Total deferred inflows of revenues
<br />178,271
<br />36,234
<br />0
<br />528,607
<br />FUND BALANCE
<br />Restricted
<br />Law Enforcement
<br />383,025
<br />0
<br />0
<br />0
<br />Telecommunications
<br />0
<br />0
<br />0
<br />0
<br />Community Development
<br />0
<br />0
<br />367,417
<br />0
<br />Park Dedication
<br />0
<br />0
<br />0
<br />0
<br />Tax Increment
<br />0
<br />0
<br />0
<br />0
<br />Debt Service
<br />0
<br />0
<br />0
<br />1,394,403
<br />Bond Funded Capital Improvements
<br />0
<br />0
<br />0
<br />0
<br />Committed
<br />Special Revenue
<br />0
<br />922,537
<br />0
<br />0
<br />Street Replacement
<br />0
<br />0
<br />0
<br />0
<br />Assigned
<br />Engineering Services
<br />596,685
<br />0
<br />0
<br />0
<br />Accounting Services
<br />16,677
<br />0
<br />0
<br />0
<br />Capital Projects
<br />0
<br />0
<br />0
<br />0
<br />Unassigned
<br />5,568,600
<br />0
<br />0
<br />0
<br />Total fund balances
<br />6,564,987
<br />922,537
<br />367,417
<br />1,394,403
<br />Total liabilities, deferred inflows of resource
<br />and fund balance
<br />$ 7,382,428 $
<br />1,169,512
<br />$ 1,686,046 $
<br />1,923,010
<br />Capital assets (net of depreciation) used in governmental activities and are not financial resources and therefore, are not reported
<br />in the funds.
<br />Long term liabilities including bonds payable, are 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
<br />individual funds.
<br />Other long term assets are not available to pay for current - period expenditures and, therefore, are deferred or are not reported
<br />in the funds.
<br />The notes to the financial statements are an integral part
<br />of this statement.
<br />30
<br />Improvements
<br />$ 28,062,256
<br />0
<br />2,829
<br />0
<br />41,739
<br />0
<br />281,310
<br />0
<br />$ 122,856
<br />0
<br />1,364,574
<br />0
<br />731
<br />163,606
<br />29,134
<br />0
<br />0
<br />0
<br />702,615
<br />0
<br />0
<br />23,073,514
<br />0
<br />0
<br />0
<br />0
<br />2,931,104
<br />0
<br />26,707,233
<br />$ 28,388,134
<br />
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