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CITY OF ROSEVILLE, MINNESOTA
<br />STATEMENT OF NET ASSETS
<br />December 31, 2009
<br />NET ASSETS
<br />Invested in capital assets net of related debt
<br />Restricted for
<br />Tax increment
<br />Law enforcement
<br />Unrestricted
<br />Total Net Assets $
<br />103,987,033 19,019,599 123,006,632 0
<br />10,387,046 0 10,387,046 0
<br />402,564 0 402,564 0
<br />23,842,146 51180,356 29,022,502 21832,559
<br />138,618,789 $ 241199,955 $ 162,818,744 $ 21832,559
<br />The notes to the financial statements are an integral part of this statement.
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<br />Primary Government
<br />Component Unit
<br />Housing &
<br />Governmental
<br />Business -Type
<br />Redevelopment
<br />Activities
<br />Activities
<br />Total
<br />Authority
<br />ASSETS
<br />Cash and cash equivalents $
<br />35,431,484
<br />$ 41823,928
<br />$ 40,255,412
<br />$ 635,888
<br />Restricted investments
<br />Utility customer deposits
<br />0
<br />828,360
<br />828,360
<br />0
<br />Cash held in escrow
<br />0
<br />0
<br />0
<br />362,746
<br />Receivables
<br />Accounts
<br />520,392
<br />11676,631
<br />21197,023
<br />44,358
<br />Taxes
<br />91231
<br />0
<br />91231
<br />152
<br />Investment interest
<br />166,690
<br />28,724
<br />195,414
<br />31517
<br />Special assessments
<br />11936,220
<br />148,978
<br />21085,198
<br />61966
<br />Due from other governments
<br />11223,858
<br />704,049
<br />11927,907
<br />0
<br />Notes
<br />0
<br />0
<br />0
<br />21495,190
<br />Net pension obligation fire relief
<br />178,263
<br />0
<br />178,263
<br />0
<br />Capital assets not being depreciated:
<br />Land
<br />25,626,987
<br />464,821
<br />26,091,808
<br />0
<br />Construction in progress
<br />51371,040
<br />11119,100
<br />61490,140
<br />0
<br />Capital assets net of accumulated depreciation:
<br />Buildings
<br />18,823,125
<br />284,897
<br />19,108,022
<br />0
<br />Improvements other than buildings
<br />21238,912
<br />801,619
<br />31040,531
<br />0
<br />Machinery and equipment
<br />71773,741
<br />796,861
<br />81570,602
<br />0
<br />Infrastructure
<br />55,763,228
<br />15,552,301
<br />71,315,529
<br />0
<br />Total Assets
<br />155,063,171
<br />27,230,269
<br />1821293,440
<br />31548,817
<br />LIABILITIES
<br />Accounts payable
<br />393,026
<br />244,566
<br />637,592
<br />51472
<br />Accrued payroll
<br />160,569
<br />81,605
<br />2421174
<br />0
<br />Contracts payable
<br />657,121
<br />584,549
<br />11241,670
<br />0
<br />Bond interest payable
<br />166,593
<br />0
<br />166,593
<br />0
<br />Due to other governments
<br />70,660
<br />779,234
<br />849,894
<br />703,778
<br />Insurance claim payable
<br />248,829
<br />0
<br />248,829
<br />0
<br />Deposits payable
<br />276,046
<br />828,360
<br />111041406
<br />71008
<br />Unearned revenue
<br />205,922
<br />512,000
<br />717,922
<br />0
<br />Net pension obligation OPEB
<br />244,063
<br />0
<br />244,063
<br />0
<br />Noncurrent liabilities:
<br />Due within one year
<br />11315,367
<br />0
<br />11315,367
<br />0
<br />Due in more than one year
<br />12,706,186
<br />0
<br />12,706,186
<br />0
<br />Total Liabilities
<br />16,444,382
<br />3,030,314
<br />19,474,696
<br />716,258
<br />NET ASSETS
<br />Invested in capital assets net of related debt
<br />Restricted for
<br />Tax increment
<br />Law enforcement
<br />Unrestricted
<br />Total Net Assets $
<br />103,987,033 19,019,599 123,006,632 0
<br />10,387,046 0 10,387,046 0
<br />402,564 0 402,564 0
<br />23,842,146 51180,356 29,022,502 21832,559
<br />138,618,789 $ 241199,955 $ 162,818,744 $ 21832,559
<br />The notes to the financial statements are an integral part of this statement.
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