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City of Roseville, Minnesota Comprehensive Annual Financial Report For the Fiscal Year Ended December 31, 2010 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 13 Basic Financial Statements 30 Government -wide Financial Statements: Statement of Net Assets 26 Statement of Activities 27 Fund Financial Statements 33 Balance Sheet — Governmental Funds 28 Statement of Revenues, Expenditures, and Changes in Fund Balances — Governmental Funds 30 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 32 Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — General Fund 33 Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — Recreation Fund 34 Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — Community Development Fund 35 Statement of Net Assets — Proprietary Funds 36 Statement of Revenues, Expenses, and Changes in Net Assets — Proprietary Funds 38 Statement of Cash Flows — Proprietary Funds 40 Statement of Fiduciary Net Assets — Fiduciary Funds 42 Statement of Changes in Fiduciary Net Assets — Fiduciary Funds 43 Notes to the Financial Statements 45 Required Supplementary Information Schedule of Funding Progress — Other Post- Employment Benefits Plan 81 Combining and Individual Fund Statements and Schedules: Combining Balance Sheet- Nonmaj or Governmental Funds 84 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds 86