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City of Roseville, Minnesota
<br />BALANCE SHEET
<br />GOVERNMENTALFUNDS
<br />December 31, 2014
<br />Statement 3
<br />(Page 2 of 2)
<br />Capital Projects
<br />Economic Other Total
<br />Revolving Increments Street Governmental Governmental
<br />Improvements Construction Construction Funds Funds
<br />ASSETS
<br />Cash and cash equivalents 15,376,587 6,402,096 11,819,457 2,689,408 48,131,280
<br />Restricted investments
<br />Cash held in escrow - 1,896,437 - - 1,896,437
<br />Investment interest receivable 16,871 6,706 12,380 2,411 51,322
<br />Accounts receivable - - - 303,180 628,864
<br />Taxes receivable 23,398 249,802 - 2,932 513,742
<br />Special assessments receivable - 56,013 804,767 - 1,412,621
<br />Due from other governments - - - 13,683 35,748
<br />Notes receivable - - - - 1,003,853
<br />Prepaids - - - - 995
<br />TOTAL ASSETS 15,416,856 8,611,054 12,636,604 3,011,614 53,674,862
<br />LIABILITIES, DEFERRED INFLOWS OF
<br />RESOURCES AND FUND BALANCES
<br />Liabilities
<br />Accounts payable 123,965 128,520 - 94,664 859,447
<br />Accrued payroll - - - 38,771 305,706
<br />Contracts and retention payable 2,907,634 - 52,512 - 2,96Q146
<br />Due to other govemmental units 10,000 - - 423,002 1,643,739
<br />Deposits payable - 360,973 14,945 5,000 750,500
<br />Total Liabilities 3,041,599 489,493 67,457 561,437 6,519,538
<br />Deferred Inflows of Resources
<br />Unavailable Revenue - accounts receivable - - - - 68,555
<br />Unavailable Revenue- propertytaxes 20,447 195,009 - 2,562 425,658
<br />Unavailable Revenue-specialassessments - 56,013 804,221 - 1,401,916
<br />Total Deferredlnflows of Resoures 20,447 251,022 804,221 2,562 1,896,129
<br />Fund Balance
<br />Restricted
<br />Law Enforcement - - - - 479,360
<br />Telecommunications - - - 633,732 633,732
<br />Community Development - - - - 713,525
<br />Park Detlication 1,094,437 - - - 1,094,437
<br />Taxlncrement - 7,870,539 - - 7,870,539
<br />DebtService - - - - 2,726,165
<br />Bond Fundetl Capital Improvements 7,751,174 - - - 7,751,174
<br />Committetl
<br />Special Revenue - - - 1,813,883 2,912,894
<br />Street Replacement - - 9,965,641 - 9,965,641
<br />Assigned
<br />Engineering Services - - - - 577,352
<br />Accounting Service - - - - 19,941
<br />Capital Projects 3,509,199 - 1,799,285 - 5,308,484
<br />Unassigned - - - - 5,205,951
<br />Total Fund Balances 12,354,810 7,870,539 11,764,926 2,447,615 45,259,195
<br />TOTAL LIABILITIES, DEFERRED INFLOWS OF
<br />RESOURCES AND FUND BALANCES 15,416,856 8,611,054 12,636,604 3,011,614 53,674,862
<br />140,471,280
<br />(34,842,722)
<br />2,270,182
<br />2,418,280
<br />Net position of governmental activities $ 155,576,215
<br />The notes to the financial statements are an integral part of this statement
<br />31
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