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<br /> CITY OF ROSEVILLE
<br /> IFINANCIAL ANALYSIS
<br /> December 31, 2014
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<br /> The following pages provide graphic representation of select data pertaining to the financial position and
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<br /> operations of the City for the past five years. Our analysis of each graph is presented to provide a basis
<br /> for discussion of past performance and how implementing certain changes may enhance future
<br /> performance. We suggest you view each graph and document if our analysis is consistent with yours. A
<br /> subsequent discussion of this information should be useful for planning purposes.
<br /> GENERAL FUND
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<br /> The following graph summarizes the past five years of General Fund revenues, expenditures and fund
<br /> balance. Revenues decreased $ 462,183 from 2013 to 2014, or 3.6%, primarily due to a decrease in
<br /> charges for services. Expenditures increased $ 32,483 from 2013 to 2014, or 0.2%.
<br /> 1 The City's General Fund balance increased from $ 6,207,893 in 2013 to $ 6,282,604 in 2014, an
<br /> increase of$ 74,711 or 1.2%. The December 31, 2014 unassigned fund balance represents 39.2%, of
<br /> expenditures at 2014 levels in line with the City's fund balance policy of between 35% and 45%.
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<br /> General Fund
<br /> I $16,000,000
<br /> $14,000,000
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<br /> $12,000,000 I
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<br /> I $10,000,000
<br /> I $8,000,000
<br /> $6,000,000 1
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<br /> $4,000,000 ,1° -
<br /> 1 $2,000,000j { ! 1
<br /> 2010 2011 2012 2013 2014
<br /> ■Total Revenues $14,489,992 $13,055,949 $12,806,712 $12,905,511 $12,443,328
<br /> ■Total Expenditures 12,511,553 12,110,525 12,453,015 13,262,605 13,295,088 1
<br /> III Fund Balance 5,636,659 6,211,290 6,564,987 6,207,893 6,282,604 1
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