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City of Roseville, Minnesota TABLE OF CONTENTS For the Fiscal Year Ended December 31, 2014 �NTRODUCTORY SECTION Page Letter of Transmittal 1 Certificate of Achievement 5 Organizational Chart 6 Elected and Appointed Officials 7 FINANCIAL SECTION Page Independent Auditor's Report 11 ManaqemenYs Discussion and Analvsis 15 Basic Financial Statements Page • Government-wide Financial Statements ... o Statement of Net Position Statement 1 28 ... o Statement of Activities Statement 2 29 • Fund Financial Statements ... o Balance Sheet— Governmental Funds Statement 3 30 ... o Statement of Revenues, Expenditures antl Changes in Fund Balances — Governmental Funds Statement 4 32 ... o Reconciliation of the Statement of Revenues, Expenditures and Changes in Funtl Balances of Statement 5 34 Governmental Funtls to the Statement of Activities ... o Statement of Net Position — Proprietary Funds Statement 6 35 ... o Statement of Revenues, Expenses and Changes in Fund Net Position — Proprietary Funtls Statement 7 37 ... o Statement of Cash Flows — Proprietary Funds Statement 8 38 ... o Statement of Fiduciary Net Position — Agency Funds Statement 9 40 • Notes to the Financial Statements 41 Required Supplementary Information Page • Schetlule of Revenues, Expenditures antl Changes in Fund Balance — Butlget antl Actual — General Funtl Schedule 1 72 • Schedule of Revenues, Expenditures antl Changes in Fund Balance — Budget and Actual — Recreation Fund Schedule 2 73 • Schetlule of Revenues, Expenditures antl Changes in Fund Balance — Butlget antl Actual — Community Schedule 3 74 Development fund • Schedule of Funding Progress — Other Postemployment Benefits Plan Schedule 4 75 • Notes to Reauired Supolementarv Information 76 FINANCIALSECTION (COI1tIIlU@CI� Page Supplementary Information • Combining Balance Sheet— Nonmajor Governmental Funds: o Combining Balance Sheet — Nonmajor Governmental Funds Statement 10 78 . ......... ........ . .... ...._ o Combining Statement of Revenues, Expenditures and Changes in Fund Balances — Nonmajor Statement 11 79 Governmental Funds . ......... ........ . .... ...._ • Schedules of Revenues, Expentlitures, antl Changes in Fund Balance — Butlget and Actual: ... . o Schedule of Revenues, Expentlitures antl Changes in Fund Balance — Budget antl Actual — Schetlule 5 80 Telecommunications Fund ... . o Schedule of Revenues, Expentlitures antl Changes in Funtl Balance — Budget antl Actual — License Schetlule 6 81 Center Funtl ... . o Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual — Charitable Schedule 7 82 Gambling Funtl ... . o Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual — Information Schedule 8 83 Technology Fund • Combining Statement of Net Position — Internal Service Funds Statement 12 86