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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 />Restricted
<br />Telecommunications
<br />Lawful Gambling
<br />Community Development
<br />Park Dedication
<br />Tax Increment
<br />Debt Service
<br />Bond Funded Capital Improvements
<br />Committed
<br />Parks and Recreation Programs and Maintenance
<br />License Center Improvements
<br />Equipment Replacement
<br />Street Replacement
<br />Assigned
<br />Capital projectfunds
<br />Unassigned
<br />Total All Other Governmental Funds
<br />Table 4
<br />(Page 1 of 2)
<br />Unaudited
<br />Fiscal Year
<br />2006 2007 2008 2009 2010
<br />$ 279,959 $ 356,130 $ 404,952 $ 402,564 $ 402,564
<br />5,119,511 3,861,976 3,305,144 3,171,949 5,234,095
<br />$ 5,399,470 $ 4,218,106 $ 3,710,096 $ 3,574,513 $ 5,636,659
<br />$ 7,796,425 $ 10,739,012 $ 13,243,667 $ 10,387,046 $ 4,035,605
<br />389,451 921,554 946,069 1,220,099 1,131,336
<br />(1,471,817) (916,039) (458,367) 843,046 1,452,411
<br />17,104,369 17,570,635 17,264,721 16,856,123 16,347,739
<br />$ 23,818,428 $ 28,315,162 $ 30,996,090 $ 29,306,314 $ 22,967,091
<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 />11g
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