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' I I City of Roseville,Minnesota TABLE OF CONTENTS For the Fiscal Year Ended December 31,2014 II 1 I INTRODUCTORY SECTION Page Letter of Transmittal 1 Certificate of Achievement 5 I Organizational Chart 6 Elected and Appointed Officials 7 I FINANCIAL SECTION Page Independent Auditor's Report 11 Management's Discussion and Analysis 15 I Basic Financial Statements Page • Government-wide Financial Statements o Statement of Net Position Statement 1 28 Ic Statement of Activities Statement 2 29 • Fund Financial Statements o Balance Sheet—Governmental Funds Statement 3 30 o Statement of Revenues,Expenditures and Changes in Fund Balances—Governmental Funds Statement 4 32 o Reconciliation of the Statement of Revenues,Expenditures and Changes in Fund Balances of Statement 5 34 Governmental Funds to the Statement of Activities o Statement of Net Position—Proprietary Funds Statement 6 35 o Statement of Revenues,Expenses and Changes in Fund Net Position—Proprietary Funds Statement 7 37 o Statement of Cash Flows Proprietary Funds Statement 8 38 o Statement of Fiduciary Net Position—Agency Funds Statement 9 40 • Notes to the Financial Statements 41 IRequired Supplementary Information Page •Schedule of Revenues,Expenditures and Changes in Fund Balance—Budget and Actual—General Fund Schedule 1 72 I • Schedule of Revenues,Expenditures and Changes in Fund Balance—Budget and Actual—Recreation Fund Schedule 2 73 • Schedule of Revenues,Expenditures and Changes in Fund Balance Budget and Actual Community Schedule 3 74 Development fund I •Schedule of Funding Progress—Other Postemployment Benefits Plan Schedule 4 75 • Notes to Required Supplementary Information 76 FINANCIAL SECTION(continued) Page I Supplementary Information • Combining Balance Sheet—Nonmajor Governmental Funds: o Combining Balance Sheet—Nonmajor Governmental Funds Statement 10 78 I o Combining Statement of Revenues,Expenditures and Changes in Fund Balances—Nonmajor Statement 11 79 Governmental Funds • Schedules of Revenues,Expenditures,and Changes in Fund Balance—Budget and Actual: o Schedule of Revenues,Expenditures and Changes in Fund Balance—Budget and Actual— Schedule 5 80 I Telecommunications Fund o Schedule of Revenues,Expenditures and Changes in Fund Balance—Budget and Actual—License Schedule 6 81 Center Fund o Schedule of Revenues,Expenditures and Changes in Fund Balance—Budget and Actual—Charitable Schedule 7 82 Gambling Fund o Schedule of Revenues,Expenditures and Changes in Fund Balance—Budget and Actual—Information Schedule 8 83 Technology Fund I • Combining Statement of Net Position—Internal Service Funds Statement 12 86