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City of Roseville, Minnesota TABLE OF CONTENTS For the Fiscal Year Ended December 31, 2016 INTRODUCTORY SECTION Page Letter of Transmittal 1 Certificate of Achievement 5 Organizational Chart 6 Elected and Appointed Officials 7 FINANCIAL SECTION Page Independent Auditor’s Report 11 Management’s Discussion and Analysis 15 Basic Financial Statements Page  Government-wide Financial Statements o Statement of Net Position Statement 1 28 o Statement of Activities Statement 2 29  Fund Financial Statements o Balance Sheet – Governmental Funds Statement 3 30 o Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds Statement 4 32 o Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities Statement 5 34 o Statement of Net Position – Proprietary Funds Statement 6 36 o Statement of Revenues, Expenses and Changes in Fund Net Position – Proprietary Funds Statement 7 37 o Statement of Cash Flows – Proprietary Funds Statement 8 38 o Statement of Fiduciary Net Position – Agency Funds Statement 9 40  Notes to the Financial Statements 41 Required Supplementary Information Page  Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – General Fund Schedule 1 80  Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Recreation Fund Schedule 2 81  Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Community Development fund Schedule 3 82  Schedule of Funding Progress – Other Postemployment Benefits Plan Schedule 4 83  Schedule of Employer’s Share of PERA Net Pension Liability – General Employees Retirement Fund Schedule 5 84  Schedule of Employer’s PERA Contributions – General Employees Retirement Fund Schedule 6 85  Schedule of Employer’s Share of PERA Net Pension Liability – Public Employees Police and Fire Fund Schedule 7 86  Schedule of Employer’s PERA Contributions – Public Employees Police and Fire Fund Schedule 8 87  Schedule of Changes in Net Pension Liability and Related Ratios – Fire Relief Association Schedule 9 88  Schedule of Employer Contributions and Non-Employer Contributing Entities – Fire Relief Association Schedule 10 89  Notes to Required Supplementary Information 90 FINANCIAL SECTION (continued) Page Supplementary Information  Combining Balance Sheet – Nonmajor Governmental Funds: o Combining Balance Sheet – Nonmajor Governmental Funds Statement 10 92 o Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds Statement 11 93  Schedules of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual: o Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Information Technology Fund Schedule 11 94 Item 8: Attachment D