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City of Roseville, Minnesota <br />CHANGES IN NET POSITION <br />Last Ten Fiscal Years <br />(accrual hasis of accouiztire� <br />Expenses <br />Governmental activities: <br />Gcncrttl go�rcmmcnt <br />Public safety <br />Public works <br />Parks and. recreation <br />Econ�mic dcvclopmcnt <br />lnterest on long-term debt <br />Tokal govermnental activities expenses <br />Business-type activities: <br />Sc���cr <br />Water <br />Golf <br />Recycling <br />Storm Drninage <br />Total bi�siness-Type uctivities expenses <br />Total primaiy government expenses <br />Program Revenues <br />Govemmental activities: <br />Chnrges Tor eervices: <br />General goveminent <br />Public safery <br />Pnrks and recrcation <br />Olher activities <br />Operating grents and contribi�tions <br />Capital grants and conhibutiovs <br />Total govenunental acti��ities progam revenues <br />Business-type acriviries: <br />Chargcs for Scrviccs: <br />Sew er <br />�Vatcr <br />Golf <br />Rccycling <br />Storm Drainage <br />Operating grants and wntribuTions <br />Capital grants and contributions <br />Total business-rype activities prog�am revenues <br />Total primaiy govemment program revenues <br />Net (expense)/revenue <br />Governmental activities <br />Husincss-rypc activitics <br />Total piimary govcrnmcnt nct cxpcnsc <br />General Revenoes and Other Changes in Net Asse[s <br />Governmen�l ac�ivi�iet: <br />Taxcs <br />Properiv Laxes <br />Tax incrcmcnty <br />Cable franchisetaxes <br />Gambling texcs <br />Crants and contributions not restricted to specific progruns <br />Unres'fictcd invcsincntcarnin�5 <br />Miscellaneous <br />Unres'trictcd nct incrcasc (dccrcesc) in thc fair valuc of invcsnncnts <br />Transfers <br />Total go��einmental acticities <br />Business-tvpe activities: <br />Unrestricted investment earnings <br />Unresh�icted net increase(decrease) in the faa� value of invesnnents <br />Guin on sale of capital assets <br />hansfers <br />Total business-rypa activitizs <br />Total primary governmeut <br />Change in Net Position <br />Gowrnmcntal activitics <br />Bu�iness-type activi�iee <br />Total primary governmen� <br />Table 2 <br />(Page 1 of 2) <br />Unaudited <br />Fiscal Year <br />2006 2007 2008 2009 2010 <br />$ 3,664,716 $ 3,830,514 $ 4,283,715 $ 5,150,773 $ 4,266,736 <br />7,147,499 8,296,894 8,007,67ft 8,161,100 9,442,966 <br />4,716,980 4,604,463 4,72Q546 4,470,830 2,800,235 <br />4,21Q261 4,380,1R7 4,935,218 4,770,793 4,69R,518 <br />1,931,016 2,469,226 2,337,776 1,742,174 10,950,324 <br />427,191 400,49R 392,�27 508,970 429,094 <br />22,097,663 23,952,082 24,677,d60 24,804,640 32,587,873 <br />3,712,372 3,035,274 3,504,577 3,520,566 3,763,U09 <br />4,410,178 4,739,327 4,881,4£39 5,399,949 S,OSS,883 <br />347,153 354,318 344,445 318,890 338,860 <br />366,769 443,984 467,847 499,501 478,471 <br />858,746 826,297 707,675 850,575 797,535 <br />9,095,218 9,399,200 9,906.033 10,589,481 10,436,758 <br />.`S 31,192,881 $ 33,381,282 $ 34.583,493 $ 35,394,121 $ 43,024,637 <br />$ 2,377,743 $ 2,700,261 $ 2,445,389 $ 2,869,646 $ 2,611,668 <br />565,337 566,899 5q9,931 1,45d,107 1,545,830 <br />1,946,946 I,926, 806 1,765,969 1,97 7,605 1,919, 896 <br />1,932,849 1,802,012 1,491,06� 2,991,563 697,435 <br />881,421 872,349 877,723 879,160 870,758 <br />3,182,023 806,147 371,295 1,987,239 3,283,978 <br />10,888.719 8,674,474 7,�01,372 12,039,320 10,928,965 <br />2,693,983 2,7)6,Z65 2,893,260 3,090,77A <br />4,445,284 4,809,523 5,024,591 5,144,355 <br />302,406 315,372 31U,921 312,200 <br />348,946 357,706 426,?A9 345,218 <br />667,441 688,715 736,688 812,831 <br />64,216 63,861 66,661 75,349 <br />8,52a,376 9,061,dd2 9,458,370 9,780,731 <br />$ 19,41Q995 $ 17,735,916 $ 16,959,742 $ 21,820,051 <br />3,600,334 <br />5,048,473 <br />302,610 <br />499,773 <br />840,743 <br />69,775 <br />321,188 <br />10,682,8I6 <br />$ 21,611,861 <br />$ (11,208,944) $ (15,307,605) $ (17,176,OS8) $ (12,765,320) $ (21,658,908) <br />(572,942) (337,758) (447,663) (808,750) 246,138 <br />$ (11,751,886) $ (15,645,366) $ (17,623,751) $ (13,574,070) $ (21,412,77U) <br />$ LQ684,683 $ 11,2A6,116 $ 12,417,024 $ 12,553,187 <br />2,535,830 2,765,844 2,956,413 3,28$562 <br />310,790 337A69 372,706 375,551 <br />81,752 R8,&90 70,483 81,274 <br />53,562 225,497 227,048 26,477 <br />1,205,188 1,888,916 1,353,641 695,472 <br />827,650 - - - <br />2�,OU0 � 000 <br />15,6I8,855 16,552,332 17,422,32U 17,045,523 <br />$ 15,611,387 <br />1,966,665 <br />380,108 <br />R0,2S2 <br />25,577 <br />1,122,891 <br />84,007 <br />19.27QJ17 <br />177,813 356,442 257,409 735,664 176,315 <br />�zs,000) (2s,000� �s4 00�� <br />177,813 356,442 232,40J ll0,664 92,308 <br />$ 15,876,668 $ 16,90R,774 $ 17,65d,729 $ 17,L56,187 $ 19,3G3,225 <br />$ 4,459,911 $ 1,244,724 $ 246,232 $ 4,250,203 $ (2,387,991) <br />(395,129) L$684 (2]5,254) (698,OR� 338,446 <br />$ 4,094,7R3 $ 1,2fi3,408 $ 30,97R $ 3,SR2,L17 $ (2,049,54�) <br />114 <br />