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CITY OF ROSEVILLE, MINNESOTA
<br />MANAGEMENT'S DISCUSSION AND ANALYSIS
<br />For Year Ended December 31, 2014
<br />FINANCIAL ANALYSIS OF THE GOVERNMENT AS A WHOLE
<br />Analysis of the City's Operations - Governmental activities increased the City of Roseville's net
<br />position by $3,747,071. Business-type activities increased Roseville's net position by $2,018,689, for an
<br />overall increase of $5,765,760. Key elements of this increase are as follows:
<br />CONDENSED STATEMENT OF CHANGES IN NET POSITION
<br />Revenues
<br />Program Revenues
<br />Charges for services
<br />Operating grants and
<br />Contributions
<br />Capital grants and
<br />Contributions
<br />General Revenues
<br />Property taxes
<br />Other taxes
<br />Grants & contributions not
<br />Restricted to specific
<br />Programs
<br />Investment earnings
<br />Net increase (decrease) in
<br />fair value of investments
<br />Gain on Sale of capital asset
<br />Total Revenues
<br />Expenses
<br />General government
<br />Public safety
<br />PuUlic works
<br />Recreation
<br />Economic development
<br />Intereston debt
<br />Sanitary sewer
<br />Water
<br />Golf
<br />Recycling
<br />Starm drainage
<br />Total Expenses
<br />Change in Net Assets before
<br />Transfers
<br />Transfers
<br />increase (decrease) in
<br />Net position
<br />Governmental Governmental Business-Type Business-Type
<br />Activities Activities Activities Activities Total Total
<br />2014 2013 2014 2013 2014 2013
<br />$ 7,479,168 $ 9,179,662 $ 13,269,791 $ 13,108,191 $ 20,748,959 $ 22,287,853
<br />967,703 1,029,327
<br />1,O13,102 1,046,150
<br />17, 318, 83 3 16, 895, 8 04
<br />2,452,959 2,108,966
<br />70,419
<br />470,967
<br />249,375 24,928 -
<br />474,218 288,600 56,806
<br />69,613 1,038,122 1,098,940
<br />259,550 1,484,069 1,305,700
<br />- 17,318,833 16,895,804
<br />- 2,452,959 2,108,966
<br />- 249,375 24,928
<br />25,662 531,024 314,262
<br />1,614,919 (1,535,227) 241,243 (233,366) 1,856,162 (1,768,593)
<br />- - 10,513 - 10,513 -
<br />$ 3 L,570,277 $ 29,038,210 $ 14,119,739 $ 13,229,650 $ 45,6)0,016 $ 42,267,860
<br />$ 5,856,306 $ 5,376,860 $ - $ - $ 5,856,306 $ 5,376,860
<br />9,254,988 9,792,587 - - 9,254,988 9,792,587
<br />5,249,925 4,399,267 - - 5,249,925 4,399,267
<br />5,690,332 954,315 - - 5,690,332 954,315
<br />1,671,768 5,523,875 - - 1,671,768 5,523,875
<br />881,887 1,160,953 - - 881,887 1,160,953
<br />- - 3,651,174 3,575,823 3,651,174 3,575,823
<br />- - 5,553,800 5,915,805 5,553,800 5,915,805
<br />- - 339,911 345,816 339,911 345,816
<br />- - 449,490 550,285 449,490 550,285
<br />- - 1,324,675 942,598 1,324,675 942,598
<br />$ 28,605,206 $ 27,207,857 $ 11,319,050 $ 11,330,327 $ 39,924,256 $ 38,538,184
<br />$ 2,965,071 $ 1,830,353 $ 2,800,689 $ 1,899,323 $ 5,765,760 $ 3,729,676
<br />�s2,000 ��2,ss�> ��s2,000� �2,ss4 - -
<br />3,747,071 1,757,469 2,018,689 1,972,207 5,765,760 3,729,676
<br />Netposition on January lst 151,829,144 150,071,675 27,759,679 25,787,472 17),588,823 175,859,147
<br />Net position on December 31st 155,576,215 151,829,144 29,778,368 27,759,679 185,354,583 179,588,823
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