|
CITY OF ROSEVILLE, MINNESOTA
<br />BALANCESHEET
<br />GOVERNMENTAL FUNDS
<br />]December 31, 2006
<br />The notes to the financial statements are an integral part of this statement.
<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 />$ 5,7861603
<br />$ 254,761
<br />$ 5563674
<br />$ 114,865
<br />Investment interest receivable
<br />323929
<br />13908
<br />3,132
<br />83414
<br />Accounts receivable
<br />51,325
<br />82,817
<br />4,255
<br />0
<br />Taxes receivable:
<br />Current
<br />56,993
<br />11,922
<br />0
<br />121228
<br />Notes receivable
<br />0
<br />0
<br />0
<br />0
<br />Special assessments receivable:
<br />Current
<br />0
<br />0
<br />0
<br />5.9316
<br />Deferred
<br />0
<br />4,777
<br />0
<br />805,123
<br />Due from other governments
<br />991826
<br />0
<br />0
<br />83360
<br />Due from other funds
<br />1093000
<br />0
<br />0
<br />0
<br />Total assets
<br />$ 651369676
<br />$ 3565185
<br />$ 5641051
<br />$ 954,306
<br />LIABILITIES AND FUND BALANCE
<br />Liabilities:
<br />Accounts payable
<br />$ 289,435
<br />$ 130,606
<br />$ 11,949
<br />$ 0
<br />Accrued payroll
<br />241,731
<br />723218
<br />22,848
<br />0
<br />Contracts payable
<br />33414
<br />835790
<br />0
<br />0
<br />Due to other funds
<br />0
<br />0
<br />0
<br />1,62100
<br />Due to other governments
<br />25023
<br />5,510
<br />3,688
<br />0
<br />Deferred revenue
<br />0
<br />4,777
<br />0
<br />805,123
<br />Deposits payable
<br />20003
<br />3,570
<br />182,547
<br />0
<br />Total liabilities
<br />737,206
<br />300,471
<br />2211,032
<br />2,426,123
<br />Fund Balance:
<br />Reserved for:
<br />Law enforcement
<br />279,959
<br />0
<br />0
<br />0
<br />Tax Increment
<br />0
<br />0
<br />0
<br />0
<br />Unreserved, designated for:
<br />Tax reduction
<br />11937,526
<br />0
<br />0
<br />0
<br />Future infrastructure replacement
<br />0
<br />0
<br />0
<br />0
<br />Community Development
<br />0
<br />0
<br />343,029
<br />0
<br />Capital projects
<br />0
<br />0
<br />0
<br />0
<br />Unreserved, undesignated reported in:
<br />General fund
<br />3,181,985
<br />0
<br />0
<br />0
<br />Special revenue funds
<br />0
<br />55,714
<br />0
<br />0
<br />Debt service
<br />0
<br />0
<br />0
<br />1,471,817}
<br />Total fund balances
<br />5,399,470
<br />555714
<br />3435029
<br />(1,4711817)
<br />Total liabilities and fund balances
<br />$ 6,136,676
<br />$ 356,185
<br />$ 56401
<br />$ 954,306
<br />Capital assets (net of depreciation) used in governmental
<br />activities and are not financial resources
<br />and therefore, are not reported
<br />in the funds.
<br />Long term liabilities including bonds payable, are
<br />not due and payable in the current period
<br />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
<br />funds.
<br />Other long term assets are not available to pay for
<br />current - period expenditures
<br />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
<br />
|