Laserfiche WebLink
Intergovernmental Revenue <br />–Includes Federal, State, or local monies received from other public <br />entities. <br />Joint Powers Agreements (JPA) <br />–Agreements entered into by public entities that are mutually <br />beneficial. The JPA typically involves a contractual relationship whereby one entity provides a service to <br />another in exchange for payment. <br />Lawful Gambling <br />-Charitable gambling done by non-profit organization that is regulated by the State of <br />Minnesota and the City of Roseville. The City of Roseville taxes gross revenues at 3% and gross profits <br />at 10%. <br />Licenses & Permits <br />include business licenses, building-related permits and fees, and licenses and fees <br />collected at the License Center. <br />Net Assets <br />-represents the cumulative reserves (surplus monies) that have been realized within the City’s <br />business-type operations (proprietary funds) and are available for future appropriations. <br />Operating Fund <br />–a fund type that typically accounts for the on-going and day-to-day activities of specific <br />programs or services. The General Fund is the primary operating fund of the City. <br />Other Services and Charges <br />include professional services, contractual maintenance and repair, utilities, <br />memberships, inter-fund charges, and training and conferences. It also includes the costs attributable to <br />the purchase of water from the City of St. Paul and wastewater treatment costs paid to the Met Council. <br />Park Master Plan <br />–Refers to the City’s long-range plan for developing and redeveloping the Park system <br />including facilities, trails, and natural amenities. <br />Parks and Recreation <br />includes recreation administration and programs, leisure activities, and the Skating <br />Center operation. <br />Pavement Management Program <br />–Refers to the City’s long-range plan for repairing and reconstruction <br />local streets. <br />Personal Services <br />includes the wage, benefit, and insurance costs of employees. <br />Personnel Costs <br />–See ‘Personal Services’. <br />Public Safety <br />includes the costs associated with providing police and fire protection. <br />Public Works <br />includes engineering, street maintenance, street lighting, fleet maintenance, and building <br />maintenance functions. <br />Property Taxes <br />include taxes levied against taxable property. <br />Proprietary Funds <br />–refers to the fund group that is used to account for the City’s business-type <br />operations. These operations are normally supported by user fees and operate more like a private business <br />would. <br />Reserves <br />–monies held in interest-bearing accounts that are set aside for some future purpose, but are not <br />necessarily needed in the current fiscal year. Reserves are also referred to as ‘fund balance’ or ‘sinking <br />funds’. <br />115 <br /> <br />