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2014 Approved Budget
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2014 Approved Budget
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City of Roseville — 2014 Budget <br />Revenues generally consist of property taxes collected from levies specified for equipment, from <br />depreciation charges to various operating departments. Other revenues include; investment income, and <br />other miscellaneous revenues sources. <br />Expenditures recorded include certain capital expenditures if they have been purchased previously and <br />have been depreciated. An expenditure would also qualify, if it were replacing a previously depreciated <br />asset. <br />It is expected that this fund is to be self - supporting from the related revenue sources. <br />Description: General Building Improvement and Replacement Fund accounts for resources and <br />payments related to the replacement and major repair of buildings and structures within the city <br />departments. This fund has been designated as part of a major fund (Revolving Improvements) for <br />reporting purposes <br />Revenues generally consist of property taxes collected from levies specified for improvements, from <br />depreciation charges to various operating departments. Other revenues include; investment income, and <br />other miscellaneous revenues sources. <br />Expenditures recorded include certain capital repairs and improvements on buildings and structures <br />(general governmental) if they have been purchased previously and have been depreciated. An <br />expenditure would also qualify, if it were replacing a previously depreciated asset. <br />It is expected that this fund be kept at an amount approximately equal to the accumulated depreciation <br />recorded for buildings and structures in the general fixed assets. <br />It is expected that this fund is to be self - supporting from the related revenue sources. <br />Description: Vehicle Revolving Fund accounts for resources and payments related to the replacement <br />of vehicles and heavy licensed equipment within the city departments. This fund has been designated a <br />minor fund for reporting purposes <br />Revenues generally consist of property taxes collected from levies specified for vehicles, from <br />depreciation charges to various operating departments. Other revenues include; investment income, and <br />other miscellaneous revenues sources. <br />Expenditures recorded include replacement of vehicles and heavy licensed equipment if they had been <br />purchased previously and have been depreciated. An expenditure would also qualify, if it were <br />replacing previously depreciated asset. <br />It is expected that this fund is to be self - supporting from the related revenue sources. <br />Description: Pathways Maintenance Fund accounts for resources and payments related to the pathway <br />maintenance program which began in 2000. This fund has been designated as part of a major fund <br />(Revolving Improvements) for reporting purposes <br />Revenues generally consist of property taxes collected from levies specified for maintenance. Other <br />revenues include; investment income, and other miscellaneous revenues sources. <br />133 <br />
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