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CITY OF ROSEVILLE, MINNESOTA
<br />BALANCESHEET
<br />GOVERNMENTAL FUNDS
<br />December 31, 2009
<br />28
<br />Special Revenue
<br />Debt Service
<br />Community
<br />General Obligation
<br />General
<br />Recreation
<br />Development
<br />Improvement Bonds
<br />ASSETS
<br />Cash and cash equivalents
<br />$ 3,646,052
<br />$ 449,653
<br />$ 339,891
<br />$ 827,430
<br />Investment interest receivable
<br />20,025
<br />21280
<br />1,669
<br />11,780
<br />Accounts receivable
<br />50,208
<br />191,951
<br />15,181
<br />0
<br />Taxes receivable:
<br />Current
<br />4,603
<br />725
<br />0
<br />733
<br />Notes receivable
<br />0
<br />0
<br />0
<br />0
<br />Special assessments receivable:
<br />Current
<br />11288
<br />2,718
<br />3,480
<br />3,103
<br />Deferred
<br />0
<br />0
<br />0
<br />934,997
<br />Due from other governments
<br />26,099
<br />0
<br />11104
<br />0
<br />Due from other funds
<br />2221414
<br />0
<br />0
<br />0
<br />Total assets
<br />$ 3,970,689
<br />$ 647,327
<br />$ 361,325
<br />$ 1,778,043
<br />LIABILITIES AND FUND BALANCE
<br />Liabilities:
<br />Accounts payable
<br />$ 161,316
<br />$ 80,583
<br />$ 15,418
<br />$ 0
<br />Accrued payroll
<br />105,758
<br />30,475
<br />10,292
<br />0
<br />Contracts payable
<br />0
<br />0
<br />0
<br />0
<br />Due to other funds
<br />0
<br />0
<br />0
<br />0
<br />Due to other governments
<br />49,756
<br />15,234
<br />3,211
<br />0
<br />Deferred revenue
<br />0
<br />0
<br />0
<br />934,997
<br />Unearned revenue
<br />0
<br />0
<br />0
<br />0
<br />Deposits payable
<br />79,346
<br />270
<br />1911430
<br />0
<br />Total liabilities
<br />396,176
<br />126,562
<br />220,351
<br />934,997
<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 />Community development
<br />0
<br />0
<br />140,974
<br />0
<br />Capital projects
<br />0
<br />0
<br />0
<br />0
<br />Unreserved, undesignated reported in:
<br />General fund
<br />3,171,949
<br />0
<br />0
<br />Special revenue funds
<br />0
<br />520,765
<br />0
<br />0
<br />Debt service
<br />0
<br />0
<br />0
<br />843,046
<br />Total fund balances
<br />3,574,513
<br />520,765
<br />140,974
<br />843,046
<br />Total liabilities and fund balances
<br />$ 3,970,689
<br />$ 647,327
<br />$ 361,325
<br />$ 1,778,043
<br />Capital assets (net of depreciation) used in governmental activities and are
<br />not financial resources
<br />and therefore, are not reported
<br />in the funds.
<br />Long term liabilities including bonds payable, are 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, are deferred or are not reported
<br />in the funds.
<br />The notes to the financial statements are an integral part of this statement.
<br />28
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