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City of Roseville, Minnesota Comprehensive Annual Financial Report For the Fiscal Year Ended December 31, 2013 Table of Contents INTRODUCTORY SECTION Letter of Transmittal Certificate of Achievement Organizational Chart List of Elected and Appointed Officials FINANCIAL SECTION Independent Auditors' Report Management's Discussion and Analysis Basic Financial Statements Government-wide Financial Statements: Statement of Net Position Statement of Activities Fund Financial Statements Balance Sheet — Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances — Governmental Funds Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — General Fund Statement of Revenues, EXpenditures, and Changes in Fund Balances — Budget and Actual — Recreation Fund Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — Community Development Fund Statement of Net Position — Proprietary Funds Statement of Revenues, Expenses, and Changes in Net Position — Proprietary Funds Statement of Cash Flows — Proprietary Funds Statement of Fiduciary Net Assets Notes to the Financial Statements Required Supplementary Tnformation Schedule of Funding Progress — Other Post- Employment Benefits Plan Combining and Tndividual Fund Statements and Schedules: Combining Balance Sheet-Nonmajor Governmental Funds Combining Statement of Revenues, EXpenditures and Changes in Fund Balances-Nonmajor Governmental Funds Pa�e 1 5 6 7 11 15 28 29 30 32 34 35 36 37 38 39 40 42 43 79 83 84