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CITY OF ROSEVILLE, MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS <br />December 31, 2016 <br />improvements within a new development area. Law Enforcement is proceeds received from <br />forfeitures generated from driving under the influence (DUI) or drug possession whose proceeds <br />are restricted for specific law enforcement uses. Debt service is to pay for future debt service <br />obligations, while tax increment revenues are used to pay for costs associated with the <br />development within a tax increment district. Minnesota law governs park dedication, debt <br />service, tax increment and law enforcement uses. Community development and <br />telecommunication uses are governed by other third party entities. <br />Note 2 RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS <br />A. Explanation of certain differences between the governmental fund balance sheet and the government- <br />wide statement of net position <br />The governmental fund balance sheet includes reconciliation between fund balance - total <br />governmental funds and net position - governmental activities as reported in the government-wide <br />of net position. Elements of that reconciliation are detailed as follows: <br />Long-term liabilities: <br />Bonds payable <br />Premium on bonds payable <br />Certificates of mdebtedness <br />Bond 'mterest payable <br />Net OPEB obligation <br />Net Pension liabilty <br />Compensated absences <br />Net change due to long-term liabilities <br />Other long-term assets: <br />Net pension obligation - fire relief <br />Addition of long-term deferred inflows <br />Net change in other long-term assets <br />$ (27,945,000) <br />(1,342,505) <br />(640,000) <br />(259,855) <br />(1,031,724) <br />(30,236,947) <br />(1,625,903) <br />$ 3,150,522 <br />1,431,083 <br />$ (63,081,934) <br />$ 4,581,605 <br />B. Explanation of certain differences between the governmental fund statement of revenues, <br />expenditures and changes in fund balances and the governmental-wide statement of activities <br />governmental fund statement of revenues, expenditures, and changes in fund balances includes <br />reconciliation between net changes in fund balances-total governmental funds and change in net <br />position of governmental activities as reported in the government-wide statement of activities. One <br />element of that reconciliation explains that "Governmental funds report capital outlays as <br />expenditures. However, in the statement of activities the cost of those assets is allocated over their <br />.• <br />