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The notes to the financial statements are an integral part of this statement.
<br />28
<br />CITY OF ROSEVILLE, MINNESOTA
<br />BALANCESHEET
<br />GOVERNMENTAL FUNDS
<br />December 31, 2011
<br />Special Revenue
<br />License
<br />Revolving
<br />General Recreation
<br />Center Debt Service
<br />Improvements
<br />ASSETS
<br />Cash and cash equivalents
<br />$ 6,432,052 $
<br />586,749 $
<br />1,014,492 $
<br />1,427,733
<br />$ 12,170,197
<br />Investment interest receivable
<br />15,118
<br />1458
<br />1,132
<br />3,871
<br />7409
<br />Accounts receivable
<br />63,789
<br />187,793
<br />186,589
<br />0
<br />5,525
<br />Taxes receivable:
<br />Current
<br />140,884
<br />14,889
<br />0
<br />11,501
<br />3,242
<br />Special assessments receivable:
<br />Current
<br />5,711
<br />3496
<br />0
<br />2468
<br />0
<br />Deferred
<br />0
<br />0
<br />0
<br />509,620
<br />0
<br />Due from other governments
<br />82,757
<br />0
<br />0
<br />0
<br />511,942
<br />Due from other funds
<br />57,079
<br />0
<br />0
<br />0
<br />0
<br />Total assets
<br />$ 6,797,390 $
<br />794,385 $
<br />1,202,213 $
<br />1,955,193
<br />$ 12,698,315
<br />LIABILITIES AND FUND BALANCE
<br />Liabilities:
<br />Accounts payable
<br />$ 244,316 $
<br />94,211 $
<br />5,804 $
<br />20,055
<br />$ 87,592
<br />Accrued payroll
<br />139,189
<br />47,673
<br />16,078
<br />0
<br />0
<br />Contracts payable
<br />0
<br />0
<br />0
<br />0
<br />89,300
<br />Due to other funds
<br />0
<br />0
<br />0
<br />0
<br />0
<br />Due to other governments
<br />33,859
<br />8404
<br />581,940
<br />0
<br />56
<br />Deferred revenue
<br />0
<br />0
<br />0
<br />509,620
<br />0
<br />Deposits payable
<br />168,736
<br />185
<br />0
<br />0
<br />204425
<br />Total liabilities
<br />586,100
<br />150473
<br />603,822
<br />529,675
<br />381,373
<br />Fund Balance:
<br />Restricted
<br />Law enforcement
<br />346,904
<br />0
<br />0
<br />0
<br />0
<br />Telecommunications
<br />0
<br />0
<br />0
<br />0
<br />0
<br />Community Development
<br />0
<br />0
<br />0
<br />0
<br />0
<br />Park Dedication
<br />0
<br />0
<br />0
<br />0
<br />692,203
<br />Tax Increment
<br />0
<br />0
<br />0
<br />0
<br />0
<br />Debt Service
<br />0
<br />0
<br />0
<br />1,425,518
<br />0
<br />Bond Funded Capital Improvements
<br />0
<br />0
<br />0
<br />0
<br />10,000,000
<br />Committed
<br />Special Revenue
<br />0
<br />643,912
<br />598,391
<br />0
<br />0
<br />Street Replacement
<br />0
<br />0
<br />0
<br />0
<br />0
<br />Assigned
<br />Engineering Services
<br />658,760
<br />0
<br />0
<br />0
<br />0
<br />Accounting Services
<br />15,599
<br />0
<br />0
<br />0
<br />0
<br />Capital Projects
<br />0
<br />0
<br />0
<br />0
<br />1,624,739
<br />Unassigned
<br />5,190,027
<br />0
<br />0
<br />0
<br />0
<br />Total fund balances
<br />6,211,290
<br />643,912
<br />598,391
<br />1,425,518
<br />12,316,942
<br />Total liabilities and fund balances
<br />$ 6,797,390 $
<br />794,385 $
<br />1,202,213 $
<br />1,955,193
<br />$ 12,698,315
<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 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,
<br />therefore, are deferred or are not reported
<br />in the funds.
<br />The notes to the financial statements are an integral part of this statement.
<br />28
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