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City of Roseville, Minnesota
<br />BALANCE SHEET
<br />GOVERNMENTALFUNDS
<br />December 31, 2015
<br />ASSETS
<br />Cash and cash equivalents
<br />Investment interest receivable
<br />Accounts receivable
<br />Taxes receivable
<br />Special assessments receivable
<br />Due from other governments
<br />Notes receivable
<br />Prepaids
<br />TOTALASSETS
<br />LIABILITIES, DEFERRED INFLOWS OF
<br />RESOURCES AND FUND BALANCES
<br />Liabilities
<br />Accounts payable
<br />Accrued payroll
<br />Contracts and retention payable
<br />Due to other governmental units
<br />lJnearned Revenue
<br />Deposits payable
<br />Total Liabilities
<br />Deferred Inflows of Resources
<br />Unavailable Revenue - property taxes
<br />Unavailable Revenue - special assessments
<br />Total Deferred Inflows of Resoures
<br />Fund Balance
<br />Nonspendable
<br />Restricted
<br />Law Enforcement
<br />Telecommunications
<br />Lawful Gambling
<br />Community Development
<br />Park Detlication
<br />Tax Increment
<br />Debt Service
<br />Bontl Funtled Capital Improvements
<br />Committed
<br />Parks and Recreation Programs and Maintenance
<br />License Center Improvements
<br />Equipment Replacement
<br />Street Replacement
<br />Assigned
<br />Engineering Services
<br />Accounting Service
<br />Capital Projects
<br />Unassigned
<br />Total Fund Balances
<br />Statement 3
<br />(Page 2 of 2)
<br />Capital Projects
<br />Economic Other Total
<br />Revolving Increments Street Governmental Governmental
<br />Improvements Construction Construction Funds Funds
<br />9,152,228 12,719,715 10,44Q850 3,033,727 47,156,665
<br />15,628 21,644 17,792 4,237 80,413
<br />- - 6,563 300,267 514,595
<br />51,047 499,787 5,086 7,946 1,080,721
<br />- 56,013 629,885 - 1,133,324
<br />18,423 106,103 - 10,152 164,463
<br />- - - - 1,033,969
<br />- - - - 28,056
<br />9,237,326 13,403,262 11,100,176 3,356,329 51,192,206
<br />57,772 64,495 4,497 97,628 799,255
<br />- - - 46,142 351,128
<br />491,929 134,778 79,768 - 706,475
<br />- 30,226 - 600,176 1,881,974
<br />- - - 2,451 2,451
<br />- 371,046 - 5,000 682,897
<br />549,701 600,545 84,265 751,397 4,424,180
<br />30,574 487,431 3,046 4,759 835,376
<br />- 56,013 627,615 - 1,120,284
<br />30,574 543,444 630,661 4,759 1,955,660
<br />- - - - 28,056
<br />- - - - 481,341
<br />- - - 469,353 469,353
<br />- - - 42,615 42,615
<br />- - - - 1,021,351
<br />1,247,663 - - - 1,247,663
<br />- 12,259,273 - - 12,259,273
<br />- - - - 2,635,521
<br />4,083,564 - - - 4,083,564
<br />- - - - 1,282,896
<br />- - - 1,243,903 1,243,903
<br />- - - 844,302 844,302
<br />- - 10,098,522 - 10,098,522
<br />- - - - 623,387
<br />- - - - 20,209
<br />3,325,824 - 286,728 - 3,612,552
<br />- - - - 4,817,858
<br />$657,051 12,259,273 10,385,250 2,60Q173 44,812,366
<br />TOTAL LIABILITIES, DEFERRED INFLOWS OF
<br />RESOURCES AND FUND BALANCES 9,237,326 13,403,262 11,10Q176 3,356,329 51,192,206
<br />Capital assets (net of depreciation) used in governmental activities antl are not financial resources and therefore, are not reportetl in the funds. 145,928,212
<br />Long term liabilities inclutling bonds payable, are not due and payable in the current period antl therefore, are not reported in the funds. (47,211,631)
<br />Internal service funds are used by management to charge the cost of insurance to intlivitlual funds. 2,513,509
<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. 3,792,892
<br />Governmental funtls tlo not report long term amounts relatetl to pension:
<br />Deferred outflow of resources 2,880,401
<br />Deferred inflow of resources (1,485,173)
<br />Net position of governmental activities $ 151,230,576
<br />The notes to the financial statements are an integral part of this statement
<br />31
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