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CITY OF ROSEVILLE, MINNESOTA
<br />STATEMENT OF ACTIVITIES
<br />For the Year Ended December 31, 2010
<br />The notes to the financial statements are an integral part of this statement.
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<br />Net (Expense) Revenue
<br />Program Revenues
<br />and Changes in Net Assets
<br />Primary Government
<br />Component Units
<br />Operating
<br />Capital
<br />Housing &
<br />Charges for
<br />Grants and
<br />Grants and
<br />Governmental
<br />Business -type
<br />Redevelopment
<br />Functions /Programs
<br />Expenses Services
<br />Contributions
<br />Contributions
<br />Activities
<br />Activities
<br />Total
<br />Authority
<br />Primary government:
<br />Governmental activities:
<br />General government
<br />$ 4,266,736 $ 2,611,668
<br />$ 0
<br />$ 0
<br />$ (1,655,068)
<br />$ 0
<br />$ (1,655,068)
<br />$ 0
<br />Public safety
<br />9,442,966 1,545,830
<br />560,904
<br />557,605
<br />(6,778,627)
<br />0
<br />(6,778,627)
<br />0
<br />Public works
<br />2,800,235 559,248
<br />257,077
<br />672,394
<br />(1,311,516)
<br />0
<br />(1,311,516)
<br />0
<br />Recreation
<br />4,698,518 1,919,896
<br />24,468
<br />296,297
<br />(2,457,857)
<br />0
<br />(2,457,857)
<br />0
<br />Economic development
<br />10,950,324 138,187
<br />27,709
<br />1,757,682
<br />(9,026,746)
<br />0
<br />(9,026,746)
<br />0
<br />Interest on
<br />long -term debt
<br />429,094 0
<br />0
<br />0
<br />(429,094)
<br />0
<br />(429,094)
<br />0
<br />Total governmental
<br />activities
<br />32,587,873 6,774,829
<br />870,158
<br />3,283,978
<br />(21,658,908)
<br />0
<br />(21,658,908)
<br />0
<br />Business -type activities:
<br />Sewer
<br />3,763,009 3,600,334
<br />0
<br />321,188
<br />0
<br />158,513
<br />158,513
<br />0
<br />Water
<br />5,058,883 5,048,473
<br />0
<br />0
<br />0
<br />(10,410)
<br />(10,410)
<br />0
<br />Golf
<br />338,860 302,610
<br />0
<br />0
<br />0
<br />(36,250)
<br />(36,250)
<br />0
<br />Recycling
<br />478,471 499,773
<br />69,775
<br />0
<br />0
<br />91,077
<br />91,077
<br />0
<br />Storm Drainage
<br />797,535 840,743
<br />0
<br />0
<br />0
<br />43,208
<br />43,208
<br />0
<br />Total business -
<br />type activities
<br />10,436,758 10,291,933
<br />69,775
<br />321,188
<br />0
<br />246,138
<br />246,138
<br />0
<br />Total primary government
<br />43.024.631 17.066.762
<br />939.933
<br />3.605.166
<br />(21.658.908)
<br />246.138
<br />(21.412.770)
<br />0
<br />Component unit:
<br />Housing & Redevelopment
<br />Authority
<br />190.361 13.180
<br />0
<br />0
<br />0
<br />0
<br />0
<br />(177.1811
<br />General revenues:
<br />Property taxes
<br />15,611,387
<br />0
<br />15,611,387
<br />331,732
<br />Tax increments
<br />1,966,665
<br />0
<br />1,966,665
<br />0
<br />Cable franchise taxes
<br />380,108
<br />0
<br />380,108
<br />0
<br />Gambling taxes
<br />80,282
<br />0
<br />80,282
<br />0
<br />Grants and contributions not
<br />restricted to specific programs
<br />25,577
<br />0
<br />25,577
<br />12,264
<br />Unrestricted investment earnings
<br />1,122,891
<br />176,315
<br />1,299,206
<br />220,114
<br />Transfers
<br />84,007
<br />(84,007)
<br />0
<br />0
<br />Total general revenues and transfers
<br />19,270,917
<br />92,308
<br />19,363,225
<br />564,110
<br />Change in net assets
<br />(2,387,991)
<br />338,446
<br />(2,049,545)
<br />386,929
<br />Net assets - beginning as previously stated
<br />138,618,789
<br />24,199,955
<br />162,818,744
<br />2,832,559
<br />Change in accounting principle
<br />7,731,895
<br />0
<br />7,731,895
<br />0
<br />Net assets - beginning as restated
<br />146,350,684
<br />24,199,955
<br />170,550,639
<br />2,832,559
<br />Net assets - ending
<br />$ 143,962,693
<br />$ 24,538,401
<br />$ 168,501,094
<br />$ 3,219,488
<br />The notes to the financial statements are an integral part of this statement.
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