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Component Unit The City incorporates the Roseville Housing and Redevelopment Authority (HRA) as a component unit into its financial statements. The HRA accounts for the City's housing - related programs. In 2010, the HRA's net assets increased by $386,929 due to increased taxes and interest earnings. Financial Analysis of the Government's funds Governmental funds. The focus of the City of Roseville's governmental funds is to provide information on near -term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City of Roseville's financing requirements. In particular, unreserved fund balance may serve as useful measure of a government's net resources available for spending at the end of the fiscal year. At the end of the current fiscal year, the City of Roseville's governmental funds reported combined ending fund balances of $28,603,750. Approximately 84% of this total amount ($24,165,581) constitutes unreserved fund balance. The remainder of the fund balance is reserved to indicate that it is not available for new spending because it has already been committed to; 1) for law enforcement purposes ($402,564), and 2) for tax increment financing activities ($4,035,605). The Economic Increments Construction Fund accounts for the activities in the City's Tax Increment Financing (TIF) Districts. The Fund's balance decreased by $6,351,441 resulting from the expenditure of tax increment collected in prior years for redevelopment purposes as well as the return of surplus monies from decertified districts. The entire fund balance of $4,035,605 is reserved for TIF - related activities. The Debt Service Fund increased by $609,365 due to higher- than - expected assessment prepayments, and planned increases in property taxes necessary to pay off increasing debt payments. The Revolving Improvements Fund declined by $98,069 due to continued construction of a fiber optic backbone network. Monies had been set aside for these projects in previous years. The Community Development Special Revenue Fund balance decreased $323,903 which was anticipated in the Fund's adopted budget. Proprietary funds. The City of Roseville's proprietary funds provide the same type of information found in the government -wide financial statements, but in more detail. The unrestricted net assets in the respective proprietary funds are Sewer - $2,890,366; Water — $(520,887); Golf - $384,459; Recycling - $159,919 and Storm - $2,821,023. 20