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City of Roseville, Minnesota Statement 3
<br />BALANCE SHEET (Page 2 of 2)
<br />GOVERNMENTAL FUNDS
<br />December 31, 2016
<br /> Economic Other Total
<br />Revolving Increments Street Governmental Governmental
<br />Improvements Construction Construction Funds Funds
<br />ASSETS
<br /> Cash and investments 8,202,954 7,512,903 9,405,001 5,490,945 44,983,286
<br /> Restricted investments
<br /> Cash held in escrow - - - 665,848 665,848
<br />Investment interest receivable 16,741 15,258 20,413 12,299 93,940
<br />Accounts receivable 21,435 - 105,370 343,894 765,726
<br />Taxes receivable 56,777 115,915 9,746 10,687 714,015
<br />Special assessments receivable - - 860,520 5,224 1,076,747
<br />Due from other governments - - - 152,029 168,350
<br />Notes receivable - - - 902,519 1,967,507
<br /> Prepaid items - - - - 82,641
<br />TOTAL ASSETS 8,297,907 7,644,076 10,401,050 7,583,445 50,518,060
<br />LIABILITIES, DEFERRED INFLOWS OF
<br />RESOURCES AND FUND BALANCES
<br /> Liabilities
<br /> Accounts payable 72,512 320,773 7,414 62,563 926,853
<br /> Accrued payroll - - - 59,190 402,144
<br /> Contracts and retention payable 394,829 627,360 180,017 - 1,202,206
<br /> Due to other governmental units - - 259 475,473 1,834,413
<br /> Deposits payable - - - 5,000 738,410
<br /> Total Liabilities 467,341 948,133 187,690 602,226 5,104,026
<br /> Deferred Inflows of Resources
<br /> Unavailable Revenue - property taxes 24,823 109,940 4,261 6,087 372,845
<br /> Unavailable Revenue - special assessments - - 854,638 2,120 1,058,234
<br /> Total Deferred Inflows of Resoures 24,823 109,940 858,899 8,207 1,431,079
<br /> Fund Balance
<br /> Nonspendable - - - 409,457 490,798
<br /> Restricted
<br /> Law Enforcement - - - - 446,436
<br /> Telecommunications - - - 436,616 436,616
<br /> Lawful Gambling - - - 81,118 81,118
<br /> Community Development - - - - 1,759,272
<br /> Park Dedication 1,373,738 - - - 1,373,738
<br /> Tax Increment - 6,586,003 - - 6,586,003
<br /> Debt Service - - - - 2,693,499
<br /> Bond Funded Capital Improvements 2,902,068 - - - 2,902,068
<br /> Housing and Economic Development - - - 827,821 827,821
<br /> Committed
<br /> Parks and Recreation Programs and Maintenance - - - - 1,637,111
<br /> License Center Improvements - - - 1,172,926 1,172,926
<br /> Equipment Replacement - - - 1,041,002 1,041,002
<br /> Street Replacement - - 9,354,461 - 9,354,461
<br /> Assigned
<br /> Engineering Services - - - - 772,697
<br /> Accounting Service - - - - 17,319
<br /> Capital Projects 3,529,937 - - - 3,529,937
<br /> Housing and Economic Development - - 3,004,072 3,004,072
<br /> Unassigned - - - - 5,856,061
<br /> Total Fund Balances 7,805,743 6,586,003 9,354,461 6,973,012 43,982,955
<br />TOTAL LIABILITIES, DEFERRED INFLOWS OF
<br />RESOURCES AND FUND BALANCES 8,297,907 7,644,076 10,401,050 7,583,445 50,518,060
<br />146,696,875
<br />(63,081,934)
<br />Internal service funds are used by management to charge the cost of insurance to individual funds.2,624,517
<br />4,581,601
<br />Governmental funds do not report long term amounts related to pensions
<br /> Deferred outflow of resources 19,411,015
<br /> Deferred inflow of resources (3,791,067)
<br />Net position of governmental activities 150,423,962$
<br />The notes to the financial statements are an integral part of this statement.
<br />Capital Projects
<br />Capital assets (net of depreciation) used in governmental activities and are not financial resources and therefore, are not reported in the funds.
<br />Long term liabilities including bonds payable, are not due and payable in the current period and therefore, are not reported in the funds.
<br />Other long term assets are not available to pay for current-period expenditures and, therefore, are deferred or are not reported in the funds.
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<br />Item 8: Attachment D
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