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2001 CAFR
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2001 CAFR
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Special Revenue funds <br />The Community Development Fund had a small amendment to both the revenue and the <br />expenditure budgets. Actual expenditures exceeded revenues by $168,427, and were <br />provided for with existing fund reserves. The Recreation Fund also had amendments to <br />its original budget. Actual expenditures exceeded revenues by $279,780, and were <br />provided for with an intemal loan. <br />Capital Asset and Debt Administration <br />Capital assets. The City of Roseville's investment in capital assets for its governmental <br />and business type activities as of December 31, 2001, amounts to $133,6'I6,254 (net of <br />accumulated depreciation). This investment in capital assets includes land, buildings, <br />infi astructure, machinery and equipment. <br />Major capital asset events during the current fiscal year included the following: <br />• Completion of a$1.6 million pathways project, funded by 80% federal highway <br />funds. <br />• Completion of a$1.2 million in land acquisitions and upgrades to parks facilities. <br />• A$3 million street reconstruction program, which included approximately 1.0 <br />miles of state aid streets. <br />City of Roseville's Capital Assets <br />(Net of Depreciation) <br />17 <br />
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