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CITY OF ROSEVILLE, MINNESOTA
<br />ASSETS
<br />Cash and cash equivalents
<br />Cash with fiscal agent
<br />Accounts receivable
<br />Taxes receivable:
<br />Current
<br />Detinquent
<br />Tax increments-current
<br />Tax increments-delinquent
<br />Special assessments receivable:
<br />Current
<br />Deferred
<br />Due from other govemments
<br />Due from other funds
<br />Prepaid items
<br />Total assets
<br />LIABILITIES AND FUND BALANCE
<br />Liabilities:
<br />Accounts payable
<br />Accrued payroll
<br />Contracts payable
<br />Due to other funds
<br />Due to other governments
<br />Deferred revenue
<br />Deposits payable
<br />Total liabilities
<br />Fund Balance:
<br />Reserved for prepaid items
<br />Reserved for tax reduction
<br />Reserved for future infrastructure replacement
<br />Unreserved, designated for working capital
<br />Unreserved, designated for
<br />subsequentexpenditures
<br />Unreserved reported in special revenue funds
<br />Unreserved reported in capital projects funds
<br />Undesignated
<br />Total fund balance
<br />Total liabilities and fund balance
<br />GOVERNMENTAL FUNDS
<br />BALANCE SHEET
<br />December 31, 2001
<br />Community GeneralObligation
<br />General Recreation Development Improvement Bonds
<br />S 4,900,178 $ 36,420 � 746,685 S 5,248
<br />0 0 0 0
<br />22,141 41,629 220 0
<br />42,941 11,841 0 11,528
<br />69,262 0 0 0
<br />0 0 0 0
<br />0 0 0 0
<br />0 0 0 10,567
<br />0 0 0 3,248,733
<br />44,850 0 43,706 0
<br />0 0 0 0
<br />8,746 0 0 0
<br />S 5,088,118 S 89,890 S 790,611 � 3,276,076
<br />S 242,470 $ 37,347 a 18,949 S 360
<br />110,994 42,653 10,893 0
<br />0 0 0 0
<br />0 875,000 0 760,000
<br />0 2,905 0 0
<br />69,262 0 0 3,248,733
<br />11,845 0 111,701 0
<br />434,571 957,905 141,543 4,009,093
<br />8,746 0 0 0
<br />0 0 0 0
<br />0 0 0 0
<br />4,644,801 0 649,068 0
<br />0 0 0 0
<br />0 0 0 0
<br />0 0 0 0
<br />0 (868,015) 0 (733,017)
<br />4,653,547 (868,015) 649,068 (733,017)
<br />$ 5,088,118 a 89,890 $ 790,611 S 3,276,076
<br />Capital assets (net of depreciation) used in govemmental activities and are not financial resources and therefore, are not reported
<br />in the funds.
<br />Long term liabilities including bonds payable, aze not due and payable in the current period and therefore, aze not reported
<br />in the funds.
<br />Internal service funds are used by management to charge the cost of insurance to individua( funds.
<br />Other long term assets not available to pay for current-period expenditures and, therefore, are deferred in the funds.
<br />The notes to the financial statements are an integral part of this statement.
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