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City of Roseville,Minnesota Statement 3 <br /> BALANCE SHEET (Page 1 of 2) <br /> GOVERNMENTAL FUNDS <br /> December 31.2014 <br /> Special Revenue <br /> Community <br /> General Recreation Development Debt Service <br /> ASSETS <br /> Cash and cash equivalents 6,950,151 1.219.755 958,068 2,715,758 <br /> Restricted investments <br /> Cash held in escrow - - - - <br /> investment interest receivable 7:310 • 1,284 986 3.374 <br /> Accounts receivable 50,848 268.478 6.358 - <br /> Taxes receivable 152,944 30.423 - 54,243 <br /> Special assessments receivable 5,956 1,796 2,216 541,873 <br /> Due from other governments 22.065 - - - <br /> Notes receivable - - 1.003.853 - <br /> Prepaids 50 - 945 - <br /> TOTAL ASSETS 7,189.324 1,521.736 1.972.426 3.315.248 <br /> LIABILITIES,DEFERRED INFLOWS OF <br /> RESOURCES AND FUND BALANCES <br /> Liabilities <br /> Accounts payable 267,412 220,540 24,346 - <br /> Accrued payroll 184,704 66,879 15,352 - <br /> Contracts and retention payable - - - - <br /> Due to other governmental units 147,328 38,165 1,025,244 - <br /> Deposits payable 173,623 2,000 193.959 - <br /> Total Liabilities 773.067 327,584 1.258.901 - <br /> Deferred Inflows of Resources <br /> Unavailable Revenue-accounts receivable - 68,555 - - <br /> Unavailable Revenue-property taxes 133,653 26.586 - 47,401 <br /> Unavailable Revenue-special assessments - - - 541.682 <br /> Total Deferred Inflows of Resoures 133.653 95.141 - 589.083 <br /> FUND BALANCE <br /> Restricted <br /> Law Enforcement 479.360 - - - <br /> Telecommunications - - - - <br /> Community Development - - 713,525 - <br /> Park Dedication - - - - <br /> Tax Increment - - - - <br /> Debt Service - - - 2,726,165 <br /> Bond Funded Capital Improvements - - - - <br /> Committed <br /> Special Revenue - 1,099.011 - - <br /> Street Replacement - - - - <br /> ' Assigned <br /> Engineering Services 577,352 - - - <br /> • <br /> Accounting Service 19.941 - - - <br /> Capital Projects - - - - <br /> Unassigned 5,205.951 - - - <br /> Total Fund Balances 6.282.604 1,099.011 713.525 2,726.165 <br /> TOTAL LIABILITIES.DEFERRED INFLOWS OF <br /> RESOURCES AND FUND BALANCES 7,189.324 1.521.736 1.972.426 3.315.248 <br /> Capital assets(net of depreciation)used in govemmental activities and are not financial resources and therefore,are not reported <br /> in the funds. <br /> Long tens liabilities including bonds payable.are not due and payable in the current period and therefore,are not reported <br /> in the funds. <br /> Internal service funds are used by management to charge the cost of insurance to individual funds. <br /> Other long term assets are not available to pay for current-period expenditures and.therefore.are deferred or are not reported <br /> in the funds. <br /> The notes to the Financial statements are an integral part of this statement <br /> 30 <br />