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City of Roseville, Minnesota TABLE OF CONTENTS For the Fiscal Year Ended December 31, 2014 • Combining Statement of Revenues, Expenses and Changes in Fund Net Position — Internal Service Funds • Combininq Statement of Cash Flows — Internal Service Funds • HRA Fund Financial Statements: o Balance Sheet o Statement of Revenues, Expenditures and Changes in Fund Balances o Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances • Combininq Statement of Fitluciarv Net Position — All Aqencv Funds Statement 13 87 Statement 14 88 Statement 15 90 Statement 16 91 Statement 17 92 Statement 18 94 • Combining Statement of Changes in Assets and Liabilities — All Agency Funds Statement 19 95 • Statement of Chanqes in Assets and Liabilities — All Aqencv Funds Statement 20 96 Sransnca�SecnoN Page Financial Trends • Net Position by Component — Last Ten Fiscal Years Table 1 99 • Changes in Net Position — Last Ten Fiscal Years Table 2 100 • Governmental Activities Tax Revenue by Source — Last Ten Fiscal Years Table 3 103 • Fund Balances of Governmental Funtls — Last Ten Fiscal Years Table 4 104 • Changes in Fund Balances of Governmental Funds — Last Ten Fiscal Years Table 5 106 Revenue Capacity • General Government Tax Revenues By Source— Last Ten Fiscal Years Table 6 109 • Assessetl Value antl Estimatetl Actual Value of Taxable Property— Last Ten Fiscal Years Table 7 110 • Property Tax Rates and Tax Levies — Direct and Overlapping Governments — Last Ten Fiscal Years Table 8 112 • Principal Property Taxpayers — Current Year and Nine Years Ago Table 9 114 • Propertv Tax Levies and Collections — Last Ten Fiscal Years Table 10 115 Debt Capacity • Ratios of Outstanding Debt by Type Per Capita — Last Ten Fiscal Years Table 11 116 • Ratios of Net General Bonded Debt Outstanding — Last Ten Fiscal Years Table 12 117 • Direct and Overlapping Governmental Activities Debt Table 13 118 • Legal Debt Margin Information — Last Ten Fiscal Years Table 14 119 Demographic and Economic Information . Demographic and Economic Statistics — Last Ten Fiscal Years Table 15 120 . Principal Emplovers — Current Year and Six Years Aqo Table 16 121 Operating Information • Full-Time-Equivalent City Government Employees by Function/Program — Last Ten Fiscal Years Table 17 123 • Operating Indicators by FunctionlProgram — Last Ten Fiscal Years Table 18 124 • Capital Asset Statistics bv Function/Proaram — Last Ten Fiscal Years Table 19 126