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CITY OF ROSEVILLE, MINNESOTA
<br />STATEMENT OF NET ASSETS
<br />PROPRIETARY FUNDS
<br />December 31, 2006
<br />With Partial Comparative Information as of December 31, 2005
<br />The notes to the financial statements are an integral part of this statement.
<br />36
<br />Business -Type
<br />Sanitary
<br />Sanitary
<br />Golf
<br />Sewer
<br />Sewer
<br />water
<br />water
<br />Course
<br />Current Year
<br />Prior Year
<br />Current Year
<br />Prior Year
<br />Current Year
<br />ASSETS
<br />Current assets
<br />Cash and cash equivalents
<br />$ 3,1495148
<br />$ 33684,007
<br />$ 767
<br />$ 74
<br />$ 429,018
<br />Investment interest receivable
<br />223458
<br />22,018
<br />0
<br />51928
<br />2,411
<br />Restricted cash, cash equivalents
<br />and investments;
<br />Customer deposits
<br />0
<br />0
<br />778,894
<br />767,833
<br />0
<br />Accounts receivable
<br />610,891
<br />586,179
<br />782,076
<br />729,875
<br />0
<br />Special Assessments
<br />15012
<br />43522
<br />0
<br />0
<br />0
<br />Due from other funds
<br />84300
<br />4735000
<br />0
<br />0
<br />0
<br />Due from other governments
<br />4
<br />0
<br />4595194
<br />264,167
<br />0
<br />Total current assets
<br />4,626,509
<br />4,7695726
<br />2,0205931
<br />1,767,877
<br />431,429
<br />Property and equipment
<br />Property and equipment
<br />9,6223283
<br />9,4875957
<br />12,750,917
<br />1253845706
<br />15133,389
<br />Less accumulated depreciation
<br />(4,582,289)
<br />(4,455,721}
<br />(6,9675129)
<br />(51787,813)
<br />(587,535)
<br />Net property and equipment
<br />5,039,994
<br />5,032,256
<br />55783,788
<br />51595,893
<br />545,854
<br />Total assets
<br />936663503
<br />9,801,982
<br />7,804,719
<br />7,354,770
<br />9771283
<br />]LIABILITIES
<br />Current liabilities
<br />Accounts payable
<br />1435697
<br />871947
<br />486,044
<br />416,171
<br />12,155
<br />Contracts payable
<br />2,430
<br />0
<br />18,182
<br />0
<br />0
<br />Customer deposits payable
<br />0
<br />0
<br />778,894
<br />767,833
<br />144
<br />Accrued payroll
<br />183722
<br />20,152
<br />215784
<br />32,375
<br />21,987
<br />Due to other funds
<br />0
<br />0
<br />839,000
<br />4735000
<br />0
<br />Due to other governments
<br />76,359
<br />43871
<br />28,449
<br />113656
<br />19
<br />Insurance claims payable
<br />0
<br />0
<br />0
<br />0
<br />0
<br />Total current liabilities
<br />241,208
<br />112,970
<br />251715953
<br />1,701,045
<br />34,305
<br />NET ASSETS
<br />Invested in capital assets
<br />5,039,994
<br />53032,256
<br />5,7833788
<br />55596,893
<br />545,854
<br />Unrestricted
<br />49385,301
<br />45556,756
<br />(151 ,022)
<br />665832
<br />397,124
<br />Total Net Assets
<br />$ 9,425,295
<br />$ 9,689,012
<br />$ 5,6321766
<br />$ 503,725
<br />$ 942,978
<br />The notes to the financial statements are an integral part of this statement.
<br />36
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