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CITY OF ROSEVILLE, MINNESOTA <br />NOTES TO FINANClAL STATEMENTS <br />December 31, 2015 <br />Special Revenue <br />The recreation fund accounts for resources and payments related to adult and youth programs, <br />nature center, skating center, and park maintenance activities. Most revenues are derived from <br />user fees of various programs and activities, room rentals, donations, and concessions. <br />The cominunity development fund accounts for resources and payments related to the City's <br />building codes enforcement, development, and redevelopment activities. The funds primary <br />revenue sources are through permits, contractor licenses, and plan check fees. <br />Debt Service <br />The debt service fund accounts for resources accumulated and payments for principal and interest <br />on long term general obligation debt. <br />Ca�ital <br />The revolving improvements fund accounts for revenues and expenditures from replacement <br />funds set aside for equipment and building replacement, and general land improvements. The <br />economic increments construction fund accounts for tax increment payments to various <br />developers as part of Pay-as-you-go TIF agreements and infrastructure improvements. The street <br />construction fund accounts for revenues and expenditures related to street construction and <br />improvements. <br />The City reports the following major proprietary funds: <br />The sanitary sewer fund and the water fund account for the activities related to the operation of a <br />sanitary collection system and a water distribution system, respectively. <br />The golf course fund, accounts for resources and payments related to the operation and <br />maintenance of a municipal golf course. <br />The recycling fund accounts for the resources and expenditures related to the operation of a solid <br />waste recycling collection system. <br />The storm drainage fund accounts for activities related to the operation of a surface water <br />collection system. <br />Additionally, the City reports the following fund types: <br />Internal service funds account for the worker's compensation and general insurance services provided <br />to other departments or agencies of the City. <br />Agency funds account for resources held by the City in a purely custodial capacity for the East Metro <br />SWAT, St. Paul Port Authority, Roseville Islamic Cemetery, and the Roseville Visitors Association. <br />43 <br />