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2006 CAFR
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2006 CAFR
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The City of Roseville adopts an annual appropriated budget for its general and special <br />revenue funds. A budgetary comparison statement has been provided for those funds to <br />demonstrate compliance with this budget. <br />The basic governmental fund financial statements can be found on pages 28-35 of this <br />report. <br />Proprietary funds. The City of Roseville maintains two different types of proprietary <br />funds. Enterprise funds are used to report the same functions presented as business -type <br />activities in the governmental -wide financial statements. The City of Roseville uses <br />enterprise funds to account for its sanitary sewer, water, golf, recycling and storm <br />drainage operations. Internal service funds are accounting devices used to accumulate <br />and allocate costs internally among the City of Roseville's various functions. The City of <br />Roseville uses internal service funds to account for its workers' compensation and general <br />risk management. Because both of these services predominantly benefit governmental <br />rather than business -type functions, they have been included within governmental <br />activities in the government -wide financial statements. <br />Proprietary funds provide the same type of information as the government -wide financial <br />statements, only in more detail. The proprietary fund financial statements provide <br />separate information for the sanitary sewer, water, golf, recycling and storm drainage <br />operations. All of which are considered to be major funds of the City of Roseville. <br />Conversely, both internal service funds are combined into a single, aggregated <br />presentation in the proprietary fund financial statements. Individual fund data for the <br />internal service funds is provided in the form of combining statements elsewhere in this <br />report. <br />The basic proprietary fund financial statements can be found on pages 36-41 of this <br />report. <br />Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit <br />of parties outside the government. Fiduciary funds are not reflected in the government - <br />wide financial statements because the resources of those funds are not available to <br />support the City of Roseville's own program. The accounting used for fiduciary funds is <br />much like that used for proprietary funds. <br />The basic fiduciary fund financial statements can be found on pages 42 -43 of this report. <br />Notes to the financial statements. The notes provide additional information that is <br />essential to a full understanding of the data provided in the government —wide and fund <br />financial statements. The notes to the financial statements can be found on pages 45 -75 <br />of this report. <br />Other information. Combining and individual fund statements and schedules can be <br />found on pages 77 -94 of this report. <br />15 <br />
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