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items that will only result in cash flows in future fiscal periods (e.g. uncollected taxes and eamed but unused vacation leave). Both of the government-wide fmancial statements distinguish functions of the City of Roseville that aze principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that aze intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The govemmental activities of the City of Roseville include general government, public safety, public works, economic development, and recreation. The business-type activities of the City of Roseville include water, sanitary sewer, golf, recycling and storm drainage. The govemment-wide financial statements can be found on pages 20-21 of this report. Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City of Roseville, like other state and local govemments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City of Roseville can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, govemmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financial requirements. Because the focus of govemmental funds is narrower than that of the government-wide financial statements, it is useful to compaze the information presented for govemmental funds with similaz information presented for govemmental activities in the govemment- wide financial statement. By doing so, readers may better understand the long-term impact of the City's near term financial decisions. Both the governmental fund balance sheet and governmental fund statement of revenues, expenditures, and change in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City of Roseville maintains eight individual major govemmental funds. Information is presented separately in the governmental fund balance sheet and in the govemmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, two special revenue funds, two debt service funds, two capital funds, and two permanent funds, all of which aze considered to be major funds. Data from the other nine governmental funds aze combined into a single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements elsewhere in this report. 10