|
Citv of Roseville, Minnesota
<br />FUND BALANCES, GOVERNMENTAL FUNDS
<br />Last Ten Fiscal Years
<br />(mod{'%zed accrual basis of accounting)
<br />General Fund
<br />Reserved
<br />Unreserved
<br />Nonspendable
<br />Restricted
<br />Law enforcement
<br />Assigned
<br />Engineering services
<br />Accounting services
<br />Unassigned
<br />Total General Funtl
<br />All Other Governmental Funds
<br />Reserved
<br />Unreserved, reported in:
<br />Special revenue funds
<br />Debt Service
<br />Capital projects funds
<br />Nonspendable
<br />Restrictetl
<br />Telecommunications
<br />Lawful Gambling
<br />Community Development
<br />Park Dedication
<br />Tax Increment
<br />Debt Service
<br />Bond Funded Capital Improvements
<br />Housing and Economic Development
<br />Committed
<br />Parks antl Recreation Programs and Maintenance
<br />License Center Improvements
<br />Equipment Replacement
<br />Street Replacement
<br />Assigned
<br />Capital projectfunds
<br />Housing and Economic Development
<br />Unassigned
<br />Total All Other Governmental Funds
<br />2007
<br />$ 356,130 $
<br />3,861,976
<br />Fiscal Year
<br />2008 2009
<br />404,952 $ 402,564 $
<br />3,305,144 3,171,949
<br />Table 4
<br />(Page 1 of 2)
<br />Unaudited
<br />2010 2011 (1)
<br />402,564 $ -
<br />5,234,095 -
<br />- - - - 346,904
<br />- - - - 658,760
<br />- - - - 15,599
<br />- - - - 5,190,027
<br />$ 4,218,106 $ 3,710,096 $ 3,574,513 $ 5,636,659 $ 6,211,290
<br />$ 10,739,012 $ 13,243,667 $ 10,387,046 $ 4,035,605 $ -
<br />921,554 946,069 1,220,099 1,131,336 -
<br />(916,039) (458,367) 843,046 1,452,411 -
<br />17,570,635 17,264,721 16,856,123 16,347,739 -
<br />521,444
<br />163,163
<br />692,203
<br />5,202,462
<br />1,425,51 S
<br />10,000,000
<br />- - - - 643,912
<br />- - - - 598,391
<br />- - - - 109,199
<br />- - - - 11,078,323
<br />- - - - 4,295,277
<br />- - - - (47,403)
<br />$ 28,315,162 $ 30,996,090 $ 29,306,314 $ 22,967,091 $ 34,682,489
<br />(1) The implementation of Governmental Accounting Standards Board Statement No. 54 in 2011 resulted
<br />in a significant change in the City's fund balance classifications.
<br />114
<br />
|