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City of Roseville,Minnesota TABLE OF CONTENTS For the Fiscal Year Ended December 31, 2014 •Combining Statement of Revenues,Expenses and Changes in Fund Net Position—Internal Service Funds Statement 13 87 • Combining Statement of Cash Flows—Internal Service Funds Statement 14 88 • HRA Fund Financial Statements: o Balance Sheet Statement 15 90 o Statement of Revenues,Expenditures and Changes in Fund Balances Statement 16 91 o Reconciliation of the Statement of Revenues,Expenditures and Changes in Fund Balances Statement 17 92 •Combining Statement of Fiduciary Net Position—All Agency Funds Statement 18 94 •Combining Statement of Changes in Assets and Liabilities—All Agency Funds Statement 19 95 • Statement of Changes in Assets and Liabilities—All Agency Funds Statement 20 96 STATISTICAL SECTION Page Financial Trends • Net Position by Component—Last Ten Fiscal Years Table 1 99 •Changes in Net Position—Last Ten Fiscal Years Table 2 100 • Governmental Activities Tax Revenue by Source—Last Ten Fiscal Years Table 3 103 • Fund Balances of Governmental Funds—Last Ten Fiscal Years Table 4 104 •Changes in Fund Balances of Governmental Funds—Last Ten Fiscal Years Table 5 106 Revenue Capacity •General Government Tax Revenues By Source—Last Ten Fiscal Years Table 6 109 •Assessed Value and Estimated Actual Value of Taxable Property—Last Ten Fiscal Years Table 7 110 • Property Tax Rates and Tax Levies—Direct and Overlapping Governments—Last Ten Fiscal Years Table 8 112 • Principal Property Taxpayers—Current Year and Nine Years Ago Table 9 114 • Property Tax Levies and Collections—Last Ten Fiscal Years Table 10 115 Debt Capacity • Ratios of Outstanding Debt by Type Per Capita—Last Ten Fiscal Years Table 11 116 • Ratios of Net General Bonded Debt Outstanding—Last Ten Fiscal Years Table 12 117 • Direct and Overlapping Governmental Activities Debt Table 13 118 • Legal Debt Margin Information—Last Ten Fiscal Years Table 14 119 Demographic and Economic Information • Demographic and Economic Statistics—Last Ten Fiscal Years Table 15 120 • Principal Employers—Current Year and Six Years Ago Table 16 121 Operating Information • Full-Time-Equivalent City Government Employees by Function/Program—Last Ten Fiscal Years Table 17 123 •Operating Indicators by Function/Program—Last Ten Fiscal Years Table 18 124 • Capital Asset Statistics by Function/Program—Last Ten Fiscal Years Table 19 126