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City of Roseville, Minnesota Statement 6
<br />STATEMENT OF NET POSITION (Page 1 of 1)
<br />PROPRIETARY FUNDS
<br />December 31, 2016
<br />Governmental
<br />Activities -
<br />Storm Solid Waste Internal Service
<br />Sanitary Sewer Water Golf Course Drainage Recycling Totals Funds
<br />ASSETS
<br />Current Assets
<br />Cash and cash equivalents 733,685 - 266,952 325,589 38,669 1,364,895 2,885,857
<br />Restricted cash and cash equivalents
<br />and investments:
<br /> Customer deposits - 981,445 - - - 981,445 -
<br />Investment interest receivable 1,489 1,992 542 660 78 4,761 5,856
<br />Accounts receivable 1,059,223 1,190,585 - 431,562 89,321 2,770,691 -
<br />Special assessments 330,797 - - - - 330,797 -
<br />Due from other governmental units - 193,637 - - 21,079 214,716 -
<br />Prepaid Items 234,685 - 700 - - 235,385 -
<br />Total Current Assets 2,359,879 2,367,659 268,194 757,811 149,147 5,902,690 2,891,713
<br />Noncurrent Assets
<br />Capital Assets
<br />Land - - 319,892 573,407 - 893,299 -
<br />Buildings 50,566 1,490,784 155,637 - - 1,696,987 -
<br />Improvements other than buildings - 11,972 394,039 1,005,018 - 1,411,029 -
<br />Machinery, equipment, and vehicles 1,041,505 1,314,299 202,612 1,226,407 - 3,784,823 -
<br />Infrastructure 16,175,613 15,880,048 - 17,698,772 - 49,754,433 -
<br />Construction in Progress 539,333 838,462 - 148,969 - 1,526,764 -
<br />Less: Accumulated Depreciation (6,744,950) (9,204,119) (678,940) (11,710,219) - (28,338,228) -
<br />Total Noncurrent Assets 11,062,067 10,331,446 393,240 8,942,354 - 30,729,107 -
<br />TOTAL ASSETS 13,421,946 12,699,105 661,434 9,700,165 149,147 36,631,797 2,891,713
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Deferred pension resources 183,812 238,124 72,909 160,640 15,034 670,519 -
<br />LIABILITIES
<br /> Current Liabilities (Payable from Current Assets)
<br /> Accounts Payable 807,480 34,992 2,731 12,283 120 857,606 4,898
<br /> Accrued payroll 10,118 14,009 6,344 13,814 645 44,930 -
<br /> Compensated absences payable 4,339 5,573 4,731 4,787 - 19,430 -
<br /> Contracts and retainage payable 600 26,396 - 27,110 - 54,106 -
<br /> Customer deposits payable - 1,194,003 - - - 1,194,003 -
<br /> Due to other governmental units 512,661 362,334 3,780 17,616 395 896,786 -
<br /> Insurance claims payable - - - - - - 52,314
<br /> Total Current Liabilities 1,335,198 1,637,307 17,586 75,610 1,160 3,066,861 57,212
<br /> Noncurrent Liabilities
<br /> Compensated absences payable 17,354 22,290 18,924 19,146 - 77,714 -
<br /> Net other postemployment benefits obligation 28,408 28,407 10,694 12,925 - 80,434 -
<br /> Net Pension liability 437,814 567,176 173,659 382,621 35,810 1,597,080 -
<br /> Insurance claims payable - - - - - - 209,984
<br /> Total Noncurrent Liabilities 483,576 617,873 203,277 414,692 35,810 1,755,228 209,984
<br />TOTAL LIABILITIES 1,818,774 2,255,180 220,863 490,302 36,970 4,822,089 267,196
<br />DEFERRED INFLOWS OF RESOURCES
<br />Deferred pension resources 43,183 55,943 17,129 37,739 3,532 157,526 -
<br />NET POSITION
<br /> Net Investment in Capital Assets 11,062,067 10,331,446 393,240 8,942,354 - 30,729,107 -
<br /> Unrestricted 681,734 294,660 103,111 390,410 123,679 1,593,594 2,624,517
<br />TOTAL NET POSITION 11,743,801 10,626,106 496,351 9,332,764 123,679 32,322,701 2,624,517
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<br />The notes to the financial statements are an integral part of this statement.
<br /> Business-Type Activities - Enterprise Funds
<br />
<br />36
<br />Item 8: Attachment D
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