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CITY OF ROSEVILLE, MINNESOTA
<br />STATEMENT OF NET ASSETS
<br />December 31, 2006
<br />The notes to the financial statements are an integral part of this statement.
<br />26
<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 />$ 32,081,586
<br />$ 5,958,514 $
<br />38,040,100
<br />$ 797,221
<br />Restricted investments
<br />Utility customer deposits
<br />0
<br />778,894
<br />7789894
<br />0
<br />Receivables
<br />Accounts
<br />235,441
<br />15632,561
<br />1,868,002
<br />0
<br />Taxes
<br />863909
<br />0
<br />863909
<br />8,149
<br />Investment interest
<br />207,841
<br />383255
<br />246,096
<br />4,485
<br />Special assessments
<br />1,716,365
<br />1,012
<br />1,7171377
<br />0
<br />Due from other governments
<br />1,771,903
<br />491,213
<br />2,2631116
<br />0
<br />Notes
<br />211529
<br />0
<br />2131529
<br />1.,3955000
<br />Net Pension Obligation
<br />3915713
<br />0
<br />391,713
<br />0
<br />Capital assets not being depreciated:
<br />Land
<br />61012,229
<br />3523993
<br />6,365,222
<br />0
<br />Improvements other than buildings
<br />16,112,655
<br />120,716
<br />163233,371
<br />0
<br />Construction in progress
<br />661,272
<br />112,555
<br />773,827
<br />0
<br />Capital assets net of accumulated depreciation:
<br />Buildings
<br />205870,938
<br />4401363
<br />21,311,301
<br />0
<br />Improvements other than buildings
<br />3,334,606
<br />675,548
<br />430103154
<br />0
<br />Machinery and equipment
<br />69240,908
<br />811,727
<br />7,052,635
<br />0
<br />Infrastructure
<br />5952273368
<br />15,392,730
<br />7436203098
<br />0
<br />Total Assets
<br />148,973,263
<br />26,8075081
<br />175,780,344
<br />2,204,855
<br />LIABILITIES
<br />Accounts payable
<br />8393497
<br />698,436
<br />1,537,933
<br />53885
<br />Accrued payroll
<br />3741275
<br />753420
<br />449,695
<br />0
<br />Contracts payable
<br />298,360
<br />20,612
<br />318,972
<br />0
<br />Bond interest payable
<br />1795263
<br />0
<br />1793263
<br />0
<br />Due to other governments
<br />440,209
<br />104,879
<br />545,088
<br />798,375
<br />Insurance claim payable
<br />228,897
<br />0
<br />228,897
<br />0
<br />Deposits payable
<br />3915720
<br />779,038
<br />1,170,758
<br />3,600
<br />Noncurrent liabilities:
<br />Due within one year
<br />976,754
<br />0
<br />976,754
<br />0
<br />Due in more than one year
<br />11,837,115
<br />0
<br />115837,115
<br />0
<br />Total Liabilities
<br />15,566,090
<br />_ 1,678385
<br />17,244,475
<br />^ 807,860
<br />NET ASSETS
<br />Invested in capital assets net of related debt
<br />100,584,976
<br />17,906,632
<br />118,491,608
<br />0
<br />Restricted for
<br />Net pension obligation
<br />391,713
<br />0
<br />3911713
<br />0
<br />Tax increment
<br />7,796,425
<br />0
<br />737963425
<br />0
<br />Law enforcement
<br />2791959
<br />0
<br />279,959
<br />0
<br />Unrestricted
<br />2453545100
<br />7,2221064
<br />31,576,164
<br />1,396,995
<br />Total Net Assets
<br />$ 133,407,173
<br />$ 25,128,696 $
<br />158,535,869
<br />$ 1,396,995
<br />The notes to the financial statements are an integral part of this statement.
<br />26
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