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CITY OF ROSEVILLE, MINNESOTA
<br />BALANCESHEET
<br />GOVERNMENTAL FUNDS
<br />December 31, 2010
<br />28
<br />Special Revenue
<br />Community
<br />General
<br />Recreation
<br />Development Debt Service
<br />ASSETS
<br />Cash and cash equivalents
<br />$ 5,862,439
<br />$ 518,510
<br />$ 0 $
<br />1,383,356
<br />Investment interest receivable
<br />18,405
<br />1,597
<br />0
<br />5,846
<br />Accounts receivable
<br />75,452
<br />202,780
<br />3,541
<br />0
<br />Taxes receivable:
<br />Current
<br />81,432
<br />12,287
<br />0
<br />13,305
<br />Special assessments receivable:
<br />Current
<br />3,957
<br />2,038
<br />7,929
<br />49,904
<br />Deferred
<br />0
<br />0
<br />0
<br />624,468
<br />Due from other governments
<br />17,767
<br />0
<br />0
<br />0
<br />Due from other funds
<br />99,342
<br />0
<br />0
<br />0
<br />Total assets
<br />$ 6,158,794
<br />$ 737,212
<br />$ 11,470 $
<br />2,076,879
<br />LIABILITIES AND FUND BALANCE
<br />Liabilities:
<br />Accounts payable
<br />$ 182,126
<br />$ 70,772
<br />$ 4,519 $
<br />0
<br />Accrued payroll
<br />162,794
<br />64,571
<br />21,710
<br />0
<br />Contracts payable
<br />0
<br />0
<br />0
<br />0
<br />Due to other funds
<br />0
<br />0
<br />2%039
<br />0
<br />Due to other governments
<br />22,704
<br />13,268
<br />301
<br />0
<br />Deferred revenue
<br />0
<br />0
<br />0
<br />624,468
<br />Deposits payable
<br />154,511
<br />270
<br />135,450
<br />0
<br />Total liabilities
<br />522,135
<br />14801
<br />194,399
<br />624,468
<br />Fund Balance:
<br />Reserved for:
<br />Law enforcement
<br />402,564
<br />0
<br />0
<br />0
<br />Tax Increment
<br />0
<br />0
<br />0
<br />0
<br />Unreserved, designated for:
<br />Future infrastructure replacement
<br />0
<br />0
<br />0
<br />0
<br />Capital projects
<br />0
<br />0
<br />0
<br />0
<br />Unreserved, undesignated reported in:
<br />General fund
<br />5,234,095
<br />0
<br />0
<br />0
<br />Special revenue funds
<br />0
<br />588,331
<br />(182,929)
<br />0
<br />Debt service
<br />0
<br />0
<br />0
<br />1,452,411
<br />Total fund balances
<br />5,636,659
<br />588,331
<br />(182,929)
<br />1,452,411
<br />Total liabilities and fund balances
<br />$ 6,158,794
<br />$ 737,212
<br />$ 11,470 $
<br />2,076,879
<br />Capital assets (net of depreciation) used in governmental activities and are
<br />not financial resources and therefore, are not reported
<br />in the funds.
<br />Long term liabilities including bonds payable, are
<br />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
<br />charge the cost of insurance to individual funds.
<br />Other long term assets are not available to pay for current - period expenditures and, therefore,
<br />are deferred or are not reported
<br />in the funds.
<br />The notes to the financial statements are an integral
<br />part of this statement.
<br />28
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