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City of Roseville, Minnesota
<br />BALANCE SHEET
<br />GOVERNMENTALFUNDS
<br />December 31, 2014
<br />Statement 3
<br />(Page 1 of 2)
<br />Special Revenue
<br />Community
<br />General Recreation Development Debt Service
<br />ASSETS
<br />Cash and cash equivalents 6,950,151 1,219,755 958,068 2,715,758
<br />Restricted investments
<br />Cash held in escrow - - - -
<br />Investment interest receivable 7,310 1,284 986 3,374
<br />Accounts receivable 5Q848 268,478 6,358 -
<br />Taxesreceivable 152,944 30,423 - 54,243
<br />Special assessments receivable 5,956 1,796 2,216 541,873
<br />Due from other governments 22,065 - - -
<br />Notes receivable - - 1,003,853 -
<br />Prepaids 50 - 945 -
<br />TOTALASSETS 7,189,324 1,521,736 1,972,426 3,315,248
<br />LIABILITIES, DEFERRED INFLOWS OF
<br />RESOURCES AND FUND BALANCES
<br />Liabilities
<br />Accounts payable 267,412 22Q540 24,346 -
<br />Accrued payroll 184,704 66,879 15,352 -
<br />Contracts and retention payable - - - -
<br />Due to other governmental units 147,328 38,165 1,025,244 -
<br />Deposits payable 173,623 2,000 193,959 -
<br />Total Liabilities 773,067 327,584 1,258,901 -
<br />Deferred Inflows of Resources
<br />Unavailable Revenue - accounts receivable - 68,555 - -
<br />Unavailable Revenue - property taxes 133,653 26,586 - 47,401
<br />Unavailable Revenue - special assessments - - - 541,682
<br />Total Deferred Inflows of Resoures 133,653 95,141 - 589,083
<br />FUND BALANCE
<br />Restricted
<br />Law Enforcement 479,360 - - -
<br />Telecommunications - - - -
<br />Community Development - - 713,525 -
<br />Park Dedication - - - -
<br />Tax Increment - - - -
<br />DebtService - - - 2,726,165
<br />Bond Funtletl Capital Improvements - - - -
<br />Committetl
<br />Special Revenue - 1,099,011 - -
<br />Street Replacement - - - -
<br />Assigned
<br />Engineering Services 577,352 - - -
<br />Accounting Service 19,941 - - -
<br />Capital Projects - - - -
<br />Unassigned 5,205,951 - - -
<br />Total Fund Balances 6,282,604 1,099,011 713,525 2,726,165
<br />TOTAL LIABILITIES, DEFERRED INFLOWS OF
<br />RESOURCES AND FUND BALANCES 7,189,324 1,521,736 1,972,426 3,315,248
<br />Capital assets (net of depreciation) used in governmental activities and are not financial resources and therefore, are not reported
<br />in the funds.
<br />Long term liabilities including bonds payable, are not due and payable in the current period and therefore, are not reported
<br />in the funds.
<br />Internal service funds are used by management to charge the cost of insurance to individual funds.
<br />Other long term assets are not available to pay for current-period expenditures antl, therefore, are tleferretl or are not reported
<br />in the funds.
<br />The notes to the financial statements are an integral part of this statement
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