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City of Roseville, Minnesota <br />Comprehensive Annual Financial Report <br />For the Fiscal Year Ended December 31, 2001 <br />Table of Contents <br />INTRODUCTORY SECTION <br />Letter of Transmittal <br />Certificate of Achievement <br />Organiza.tional Chart <br />List of Elected and Appointed Officials <br />FINANCIAL SECTION <br />Page <br />5 <br />6 <br />7 <br />Independent Auditors' Report 8 <br />Management's Discussion and Analysis 9 <br />Basic Financial Statements <br />Government-wide Financial Statements: <br />Statement of Net Assets 20 <br />Statement of Activities 21 <br />Fund Financial Statements <br />Balance Sheet — Governmental Funds 22 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances — Governmental Funds 24 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes in <br />Fund BaIances of Governmental Funds to the Statement of Activities 26 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances — Budget and Actual — General Fund 27 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances — Budget and Actual — Recreation Fund 28 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances — Budget and Actual— Community Development Fund 29 <br />Statement of Net Assets — Proprietary Funds 30 <br />Statement of Revenues, Expenses, and Changes in <br />Fund Net Assets — Proprietary Funds 32 <br />Statement of Cash Flows — Proprietary Funds 34 <br />Statement of Fiduciary Net Assets — Fiduciary Funds 36 <br />Statement of Changes in Fiduciary Net Assets — Fiduciary Funds 37 <br />Notes to the Financial Statements 38 <br />Combining and Individual Fund Statements and Schedules: <br />Combining Balance Sheet-Nonmajor Governmental Funds 63 <br />Combining Statement of Revenues, Expenditures and Changes in <br />Fund Balances-Nonmajor Governmental Funds 65 <br />