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Proprietary funds. The City of Roseville's proprietary funds provide the same type of
<br />information found in the government-wide financial statements, but in more detail.
<br />The unrestricted net position in the respective proprietary funds is Sewer -$1,297,506;
<br />Water — ($87,260); Golf - $259,258; Recycling - $234,017 and Storm - $4,241,930.
<br />Overall net position increased $1,972,207 reflecting positive cash flow from utility rate
<br />increases which were designated for future capital replacements.
<br />General Fund Budgetary Highlights
<br />The General Fund balance declined by $357,094 in 2013, largely due to unexpected costs
<br />associated with tree and debris cleanup efforts resulting �rom a severe summer storm.
<br />Aside from these extenuating circumstances, revenues and expenditures were generally
<br />as expected.
<br />Capital Asset and Debt Administration
<br />Capital assets. The City of Roseville's investment in capital assets for its governmental
<br />and business type activities as of December 31, 2013, amounts to $153,039,080 (net of
<br />accumulated depreciation) — a 4.6% increase from the previous year. This investment in
<br />capital assets includes land, buildings, infrastructure, machinery and equipment.
<br />Major capital asset events during the current fiscal year included the following:
<br />• Completion of approximately $6 million (of a total $9 million) in the construction
<br />of a new fire station.
<br />• Approximately $2.4 million in improvements to the City's utility systems.
<br />Land & easeinents
<br />Buildings
<br />I�nprovements other
<br />Than buildings
<br />Machinery & equipment
<br />Infrastructure
<br />Construction in progress
<br />Total Capital Assets
<br />City of Roseville's Capital Assets
<br />(Net of Depreciation)
<br />Governinental Governmental Business-Type Businese-Type
<br />Activities Activities Activities Activities Total Total
<br />2013 2012 2013 2012 2013 2012
<br />$ 33,290,909 $ 33,360>55� $ 796,155 $ 796,155 $ 34,087,06� $ 34,156,709
<br />16,048,378 16,742,006 120,437 136,825 16>168,815 16,878,831
<br />2,463,186 2,642,812 675,800 744,321 3,138,986 3,387,133
<br />5,869,031 5,922,791 717,498 878,579 6,586,529 6,801,370
<br />58,528,849 59,021,889 17,068,451 16,745,145 75,597,300 75,767,034
<br />15,024,499 8,366,OS7 2,435,887 943,067 17,460,386 9,309,124
<br />$131,224,852 $126,056,109 $ 21,814,228 $ 20,244,092 $153,039,080 $146,300,201
<br />Additional information on the City of Roseville's capital assets can be found in Note 1-D
<br />on page 48-49 of this report, and Note 4-C on page 57-59.
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