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2012 CAFR
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2012 CAFR
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CITY OF ROSEVILLE <br />NOTES TO FINANCIAL STATEMENTS <br />DECEMBER 31, 2012 <br />NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) <br />C. Measurement focus, basis of accounting, and financial statement presentation (Continued) <br />The City reports the following major governmental funds: <br />Crpn Prn 1 <br />The general fund is the City's primary operating fund. It accounts for all financial resources of the <br />general government, except those required to be accounted for in another fund. <br />Special Revenue <br />The recreation fund accounts for resources and payments related to the parks and recreation <br />functions, and the community development fund accounts for resources and payments related to the <br />City's building codes enforcement, development and redevelopment activities. <br />11)P%1t gPrvi C'.P <br />The debt service fund accounts for resources accumulated and payments for principal and interest on <br />long term general obligation debt. <br />C a ital <br />The revolving improvements fund accounts for revenues and expenditures from replacement funds <br />set aside for equipment and building replacement, and general land improvements. The economic <br />increments construction fund accounts for tax increment payments to various developers as part of <br />Pay -as- you -go TIF agreements and infrastructure improvements. The street construction fund <br />accounts for revenues and expenditures related to street construction and improvements. <br />The City reports the following major proprietary funds: <br />The sanitary sewer fund and the water fund account for the activities related to the operation of a <br />sanitary collection system and a water distribution system, respectively. <br />The golf course fund, accounts for resources and payments related to the operation and maintenance <br />of a municipal golf course. <br />The recycling fund accounts for the resources and expenditures related to the operation of a solid <br />waste recycling collection system. <br />The storm drainage fund accounts for activities related to the operation of a surface water collection <br />system. <br />45 <br />
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