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City of Roseville, Minnesota
<br />BALANCESHEET
<br />GOVERNMENTALFUN�S
<br />December 31, 2016
<br />ASSETS
<br />Cash and investments
<br />Restricted investments
<br />Cash held in escrow
<br />Investmentinterestreceivable
<br />Accounts receivable
<br />Taxes receivable
<br />Special assessments receivable
<br />Due from other governments
<br />Notes receivable
<br />Prepaid items
<br />TOTALASSETS
<br />Capital Projects
<br />Ecanamic
<br />Revolving Increments Street
<br />Improvements Constructian Construction
<br />Statement 3
<br />(Page 2 of 2)
<br />Other Total
<br />Governmental Governmental
<br />Funds Funds
<br />$202,954 7,512,903 9,405,001 5,49Q945 44,983,286
<br />- - - 665,848 665,848
<br />16,741 15,258 2Q413 12,299 93,940
<br />21,435 - 105,370 343,894 765,726
<br />56,777 115,915 9,746 10,687 714,015
<br />- - 860,520 5,224 1,076,747
<br />- - - 152,029 168,350
<br />- - - 902,519 1,967,507
<br />- - - - 82,641
<br />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 4D2,144
<br />Contracts and retention payable 394,829 627,360 180,017 - 1,202,206
<br />Duetoothergovemmentalunits - - 259 475,473 1,834,413
<br />Deposits payable - - - 5,000 73$410
<br />Total Liabilities 467,341 94$133 187,690 602,226 5,1D4,026
<br />Deferred Inflows of Resources
<br />Unavailable Revenue- propertytaxes 24,823 109,940 4,261 6,087 372,845
<br />UnavailableRevenue-specialassessments - - 854,638 2,120 1,058,234
<br />Total Deferred Inflows of Resoures 24,823 109,940 858,699 8,207 1,431,079
<br />Fund Balance
<br />Nonspendable - - - 409,457 49Q798
<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 antl Economic Development - - - 827,821 827,821
<br />Committed
<br />Parks and Recreation Programs and Maintenance - - - - 1,637,111
<br />LicenseCenterlmprovements - - - 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 />Engineenng 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 />RESOURCESANDFUNDBALANCES 8,297,907 7,644,076 1Q401,050 7,583,445 5Q518,060
<br />Capital assets (net of depreciation) used in governmental activities and are not financial resources and therefore, are not reported in the funds. 146,696,875
<br />Long term liabilities including bonds payable, are not due and payable in the current period and therefore, are not reported in the funds. (63,081,934)
<br />Internal service funds are used by management to charge the cost of insurance to individual funds. 2,624,517
<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. 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 govemmental activities $ 150,423,962
<br />The notes to the financial statements are an integral part of this statement.
<br />31
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