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2014 Approved Budget
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2014 Approved Budget
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3/11/2014 4:37:25 PM
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City of Roseville — 2014 Budget <br />items which are new and for which the City has not previously set aside depreciation (replacement <br />funds). <br />It is expected that this fund is to be self - supporting including payment of management and resource fees <br />to the City's general fund and to the Information Technology fund. <br />Description: Lawful Gambling Fund accounts for resources and payments related to the enforcement <br />and management of charitable gambling within the City. This fund has been designated a minor fund for <br />reporting purposes <br />Revenues generally consist of taxes collected from city licensed charitable gambling organizations. <br />Other revenues include; investment income, and other miscellaneous revenues sources. A portion of the <br />Revenues are set aside with the Roseville Community Fund to provide for grants to non - gambling <br />groups within the Community. <br />Expenditures recorded include wages, salaries and employee benefits for staff directly providing <br />accounting and enforcement services, supplies, and other charges. <br />It is expected that this fund is to be self - supporting. <br />Fund Type: Debt Service <br />General Description: Debt Service: Funds in which revenues are collected for the retirement of city <br />incurred debt and from which interest, principal payments and other related expenses in relation to <br />outstanding debt are paid. <br />Description: General Obligation Improvement Bonds accounts for resources and payments related to <br />the payment of general obligation debt issued for special assessments are collected and property taxes <br />levied. This fund has been designated a major fund for reporting purposes <br />Revenues generally consist of property taxes collected and special assessments from benefited property. <br />Other revenues include; investment income, and other miscellaneous revenues sources. <br />Expenditures recorded include bond interest payments, bond principal payments and other expenses <br />related to debt management. <br />It is expected that this fund is to be self - supporting from the related tax levies and the special <br />assessments. <br />Fund Type: Capital Projects <br />General Description: Capital Projects: Funds in which revenues are collected for the construction and <br />replacement of city facilities, equipment and infrastructure. <br />Description: Equipment Revolving Fund accounts for resources and payments related to the <br />replacement of furniture, fixtures and equipment within the city departments. This fund has been <br />designated as part of a major fund (Revolving Improvements) for reporting purposes <br />132 <br />
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