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<br /> I City of Roseville,Minnesota Statement 6
<br /> STATEMENT OF NET POSITION (Page 1 of 1)
<br /> PROPRIETARY FUNDS
<br /> December 31,2014
<br /> IBusiness-Type Activities-Enterprise Funds Governmental
<br /> Activities-
<br /> Solid Waste Storm Internal Service
<br /> Sanitary Sewer Water Golf Course Recycling Drainage Totals Funds
<br /> ASSETS
<br /> Current Assets
<br /> I Cash and cash equivalents 1,004,421 249,595 119,056 1,389,719 2,762,791 2,982,306
<br /> Restricted cash and cash equivalents
<br /> and investments:
<br /> Customer deposits - 1,059,715 - - - 1,059,715 -
<br /> I Investment interest receivable 1,220 262 117 4,056 5,655 3,124
<br /> Accounts receivable 907,285 1,098,256 936 80,679 361,431 2,448,587
<br /> Special assessments 315,982 - - - 25 316,007 -
<br /> Duefromotherfunds - - - - 2,519,132 2,519,132 -
<br /> IDue from other governmental units - 499,461 - 17,605 - 517,066 -
<br /> Total Current Assets 2,228,908 2,657,432 250,793 217,457 4,274,363 9,628,953 2,985,430
<br /> I Noncurrent Assets
<br /> Capital Assets
<br /> Land - - 319,892 - 476,263 796,155 -
<br /> Buildings 50,566 1,490,784 155,637 - - 1,696,987 -
<br /> Improvements other than buildings -
<br /> 11,972 394,039 - 1,005,018 1,411,029 -
<br /> Machinery,equipment,and vehicles 847,518 1,306,989 215,161 1,158,396 3,528,064 -
<br /> Infrastructure 11,714,331 14,220,632 14,446,366 40,381,329 -
<br /> Construction in Progress 2,497,053 523,864 - - 843,720 3,864,637 -
<br /> ILess: Accumulated Depreciation (6,353,409)
<br /> (8,565,384)
<br /> (656,432) (10,887,877) (26,463,102)
<br /> Total Noncurrent 8,756,059 8,988,857 428,297 7,041,886 25,215,099
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<br /> TOTAL ASSETS 10,984,967 11,646,289 679,090 217,457 11,316,249 34,844,052 2,985,430
<br /> LIABILITIES
<br /> Current Liabilities(Payable from Current Assets)
<br /> I Accounts Payable 637,924 43,078 5,234 120 59,003 745,359 8,361
<br /> Accrued payroll 6,271 7,366 5,728 349 9,223 28,937
<br /> Compensated absences payable 6,897 4,929 5,121 5,540 22,487
<br /> Contracts and retainage payable 43,964 17,612 - - 39,190 100,766 -
<br /> Customer deposits payable - 1,059,715 - - - 1,059,715 -
<br /> I
<br /> Due to other funds -
<br /> 2,519,132 2,519,132 -
<br /> Due to other governmental units 54,475 369,295 2,823 226 5,472 432,291 1,380
<br /> Insurance claims payable - - - - - - 162,818
<br /> ITotal Current Liabilities 749,531 4,021,127 18,906 695 118,428 4,908,687 172,559
<br /> Noncurrent Liabilities
<br /> Compensated absences payable 27,587 19,715 20,486 - 22,160 89,948 -
<br /> I Net other postemployment benefits obligation 23,946 23,945 9,579 - 9,579 67,049
<br /> Insurance claims payable 542,689
<br /> Total Noncurrent Liabilities 51,533 43.660 30,065 - 31,739 156,997 542.689
<br /> ITOTAL LIABILITIES 801,064 4,064,787 48,971 695 150,167 5,065,684 715,248
<br /> NET POSITION
<br /> Net Investment in Capital Assets 8,756,059 8,988,857 428,297 - 7,041,886 25,215,099 I
<br /> Unrestricted 1,427,844 (1,407,355) 201,822 216,762 4,124,196 4,563,269 2,270,182
<br /> TOTAL NET POSITION 10,183,903 7,581.502 630,119 216,762 11,166,082 29,778,368 2.270.182
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<br /> IThe notes to the financial statements are an integral part of this statement.
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