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-_ CITY OF ROSEVILLE, MINVESOTA <br />TABLE OF CONTENTS <br />Comments <br />Accountants' opinion <br />General Fund <br />Balance sheet <br />Statement of changes in fund balance <br />Statement of revenue <br />Statement of expenditures <br />Special revenue funds <br />Balance sheets <br />Statements of changes in fund balances <br />Statements of revenue <br />Statements of expenditures <br />Capital projecY funds <br />Balance sheets <br />Statements of changes in fund balances <br />Statements of revenue and expenditures <br />Statements of receipts and disbursements <br />�: Special assessment funds <br />— Balance sheets <br />i; <br />Statements of revenue, expenditures and fund balance <br />Statements of receipts and disbursements <br />Enterprise funds <br />Balance sheets <br />Liquor Dispensary Fund <br />Statement of income and retained earnings <br />Statement of changes in financial position <br />Sewer Operating Fund <br />Statement of income and retained earnings <br />Statement of changes in contributions in aid of construction <br />Statement of changes in financial position <br />Water Operating Fund <br />Statement of income and retained earnittgs <br />Statement of changes in contributions in aid of construction <br />Statement of changes in financial position <br />Golf I'und <br />Statement of income and retained earnings <br />Statement of changes in financial position <br />Ice Arena Fund <br />Statement of income. and retai.ned earnings <br />Statement of changes in contributions <br />Statement of changes in financial position <br />� <br />I <br />1 <br />2 <br />2 <br />3 <br />4 <br />8 <br />8 <br />10 <br />12 <br />14 <br />14 <br />16 <br />18 <br />20 <br />22 <br />24 <br />26 <br />28 <br />31 <br />32 <br />33 <br />33 <br />34 <br />35 <br />35 <br />36 <br />37 <br />38 <br />38 <br />39 <br />