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Agency Funds <br />Agency funds are used to report resources held by the city in a purely custodial capacity (assets equal <br />liabilities). <br />Grass Lake Water Management Organization - This fund accounts for the fiscal activities of an agency <br />which is a separate nonprofit entity. <br />East Metro SWAT - This fund accounts for the fiscal activities of the East Metro SWAT which was <br />formed as a separate nonprofit entity. <br />Roseville islamic Cemetery — This fund accounts for the fiscal activities of a cemetery under the <br />ownership of the Tslamic Cemetery Association <br />Roseville Visitors Association —This fund accounts for the fiscal activities of the Roseville Visitors <br />Association, foimed as an independent nonprofit agency to enhance tourist and visitor traffic to the City. <br />