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City of Roseville, Minnesota TABLE OF CONTENTS For the Fiscal Year Ended December 31, 2015 �NTRODUCTORY SECTION Page Letter of Transmittal 1 Certificate of Achievement 5 Organizational Chart 6 Elected and Appointed Officials 7 FINANCIAL SECTION Page Independent Auditor's Report 11 ManaqemenYs Discussion and Analvsis 15 Basic Financial Statements Page • Government-wide Financial Statements ... o Statement of Net Position Statement 1 28 ... o Statement of Activities Statement 2 29 • Fund Financial Statements ... o Balance Sheet— Governmental Funds Statement 3 30 ... o Statement of Revenues, Expenditures antl Changes in Fund Balances — Governmental Funds Statement 4 32 ... o Reconciliation of the Statement of Revenues, Expenditures and Changes in Funtl Balances of Statement 5 34 Governmental Funtls to the Statement of Activities ... o Statement of Net Position — Proprietary Funds Statement 6 36 ... o Statement of Revenues, Expenses and Changes in Fund Net Position — Proprietary Funtls Statement 7 37 ... o Statement of Cash Flows — Proprietary Funds Statement 8 38 ... o Statement of Fiduciary Net Position — Agency Funds Statement 9 40 • Notes to the Financial Statements 41 Required Supplementary Information Page • Schetlule of Revenues, Expenditures antl Changes in Fund Balance — Butlget antl Actual — General Funtl Schedule 1 80 • Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget antl Actual — Recreation Fund Schedule 2 81 • Schetlule of Revenues, Expenditures antl Changes in Fund Balance — Butlget antl Actual — Community Schedule 3 82 Development fund • Schedule of Funding Progress — Other Postemployment Benefits Plan Schedule 4 83 • Schedule of Employer's Share of PERA Net Pension Liability— General Employees Retirement Fund Schedule 5 84 • Schedule of Employer's PERA Contributions — General Employees Retirement Fund Schedule 6 85 • Schedule of Employer's Share of PERA Net Pension Liability— Public Employees Police and Fire Fund Schedule 7 86 • Schedule of Employer's PERA Contributions — Public Employees Police and Fire Fund Schedule 8 87 • Schedule of Changes in Net Pension Liability and Related Ratios — Fire Relief Association Schedule 9 88 • Schedule of Employer Contributions and Non-Employer Contributing Entities — Fire Relief Association Schedule 10 89 • Notes to Required Supplementary Information 90 FINANCIALSECTION (C011t111U@CI� Page Supplementary Information • Combining Balance Sheet— Nonmajor Governmental Funds: o Combining Balance Sheet — Nonmajor Governmental Funds Statement 10 92 . ......... ........ . .... ...._ o Combining Statement of Revenues, Expenditures and Changes in Fund Balances — Nonmajor Statement 11 93 Governmental Funds . ......... ........ . .... ...._ • Schetlules of Revenues, Expentlitures, antl Changes in Fund Balance — Budget and Actual: _ _ _ _ _ _ _ _ _ __ .. .. _ __ o Schetlule of Revenues, Expenditures and Changes in Funtl Balance — Butlget antl Actual — Schedule 11 94 Telecommunications Fund