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CITY OF ROSEVILLE, MINNESOTA
<br />BALANCESHEET
<br />GOVERNMENTAL FUNDS
<br />December 31, 2007
<br />Fund Balance:
<br />Reserved for:
<br />Law enforcement 356,130 0 0 0
<br />Tax Increment 0 0 0 0
<br />Unreserved, designated for:
<br />Future infrastructure replacement 0 0 0 0
<br />Community Development 0 0 261901.2 0
<br />Capital projects 0 0 0 0
<br />Unreserved, undesignated reported in:
<br />General fund 35861,976 0 0 0
<br />Special revenue funds 0 5025935 0 0
<br />Debt service 0 0 0 (916,039)
<br />Total fund balances 4,218,106 502,935 2619012 (916,039)
<br />Total liabilities and fund balances $ 5,068,100 $ 726,064 $ 5163925 $ 631,633
<br />Capital assets (net of depreciation) used in governmental activities and are not financial resources 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 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.
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<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 />$ 4,81.2,847
<br />$ 4995132
<br />$ 504,661
<br />$ 0
<br />Investment interest receivable
<br />27,470
<br />25593
<br />201
<br />6,903
<br />Accounts receivable
<br />315905
<br />219,691
<br />9,390
<br />0
<br />Taxes receivable:
<br />Current
<br />14,085
<br />23997
<br />0
<br />23904
<br />Notes receivable
<br />0
<br />0
<br />0
<br />0
<br />Special assessments receivable:
<br />Current
<br />0
<br />0
<br />0
<br />1,104
<br />Deferred
<br />0
<br />1,651
<br />73
<br />620,722
<br />Due from. other governments
<br />85,168
<br />0
<br />0
<br />0
<br />Due from other funds
<br />965625
<br />0
<br />0
<br />0
<br />Total assets
<br />$ 5,068,100
<br />$ 726,064
<br />$ 5161925
<br />$ 631,633
<br />LIABILITIES AND FUND BALANCE
<br />Liabilities:
<br />Accounts payable
<br />$ 5075074
<br />$ 1269251
<br />$ 20,921
<br />$ 0
<br />Accrued payroll
<br />264,170
<br />87,930
<br />31,334
<br />0
<br />Contracts payable
<br />0
<br />4,400
<br />0
<br />0
<br />Due to other funds
<br />0
<br />0
<br />0
<br />9265950
<br />Due to other governments
<br />33254
<br />23827
<br />484
<br />0
<br />Deferred revenue
<br />0
<br />13651
<br />0
<br />6203722
<br />Deposits payable
<br />75,496
<br />70
<br />2035174
<br />0
<br />Total liabilities
<br />849,994
<br />2239129
<br />2555913
<br />1,5473672
<br />Fund Balance:
<br />Reserved for:
<br />Law enforcement 356,130 0 0 0
<br />Tax Increment 0 0 0 0
<br />Unreserved, designated for:
<br />Future infrastructure replacement 0 0 0 0
<br />Community Development 0 0 261901.2 0
<br />Capital projects 0 0 0 0
<br />Unreserved, undesignated reported in:
<br />General fund 35861,976 0 0 0
<br />Special revenue funds 0 5025935 0 0
<br />Debt service 0 0 0 (916,039)
<br />Total fund balances 4,218,106 502,935 2619012 (916,039)
<br />Total liabilities and fund balances $ 5,068,100 $ 726,064 $ 5163925 $ 631,633
<br />Capital assets (net of depreciation) used in governmental activities and are not financial resources 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 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.
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