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I <br /> ' CITY OF ROSEVILLE,MINNESOTA <br /> NOTES TO FINANCIAL STATEMENTS <br /> December 31, 2014 <br /> I <br /> Special Revenue <br /> The recreation fund accounts for resources and payments related to adult and youth programs, <br /> nature center, skating center, and park maintenance activities. Most revenues are derived from <br /> user fees of various programs and activities, room rentals, donations, and concessions. <br /> The community development fund accounts for resources and payments related to the City's <br /> building codes enforcement, development, and redevelopment activities. The funds primary <br /> revenue sources are through permits, contractor licenses, and plan check fees. <br /> Debt Service <br /> The debt service fund accounts for resources accumulated and payments for principal and interest <br /> on long term general obligation debt. <br /> ' Capital <br /> The revolving improvements fund accounts for revenues and expenditures from replacement <br /> funds set aside for equipment and building replacement, and general land improvements. The <br /> economic increments construction fund accounts for tax increment payments to various <br /> developers as part of Pay-as-you-go TIF agreements and infrastructure improvements. The street <br /> construction fund accounts for revenues and expenditures related to street construction and <br /> ' improvements. <br /> The City reports the following major proprietary funds: <br /> The sanitary sewer fund and the water fund account for the activities related to the operation of a <br /> sanitary collection system and a water distribution system, respectively. <br /> The golf course fund, accounts for resources and payments related to the operation and <br /> maintenance of a municipal golf course. <br /> The recycling fund accounts for the resources and expenditures related to the operation of a solid <br /> waste recycling collection system. <br /> The storm drainage fund accounts for activities related to the operation of a surface water <br /> collection system. <br /> Additionally, the City reports the following fund types: <br /> Internal service funds account for the worker's compensation and general insurance services provided <br /> to other departments or agencies of the City. <br /> Agency funds account for resources held by the City in a purely custodial capacity for the East Metro <br /> SWAT, Roseville Islamic Cemetery, and the Roseville Visitors Association. <br /> I <br /> 43 <br />