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CITY OF ROSEVILLE. MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS 1CON7INUED) <br />DECEMBER 31. 1987 <br />Note 17 - Seqment Information for Enterprise Funds (Continued]_ <br />Sanitary Ice Storm <br />Sewe� Wate� GoLf Arena D�ainaqe TotaL <br />Operating <br />income <br />(Loss) <br />Other <br />nonoperating <br />revenues <br />(expenses) <br />Property tax <br />revenue <br />Net Income <br />(Loss) <br />( 2,991) ( 207,737) 48,379 (6,071) 184,851 16,431 <br />102,896 97,798 13,536 30,834 320,567 565,631 <br />79,]97 79,797 <br />99,905 (109,939) 61,915 104,560 505,418 661,559 <br />Sanitary <br />Sewer Water <br />Property and <br />equipme�t <br />Additions 174,920 231,284 <br />Contributions 157,399 197,244 <br />Net working <br />capitat 1,575,968 1,636,982 <br />Totat assets 8,184,632 9,720,820 <br />Bonds payable <br />From other <br />sources <br />Fund equity <br />Contributed 5,424,023 7,045,764 <br />Retained <br />earnings 2,699,971 7,816,958 <br />Total equity 8,723,994 8,862,712 <br />Ice Storm <br />GoLf Arena Drainaqe Totat <br />11,710 3�,987 174,874 623,715 <br />143,191 497,834 <br />194,398 3�1,5�8 847,793 4,496,059 <br />553,727 1,028,643 11,266,874 30,754,696 <br />�s,00a �s,oao <br />65,809 469,237 11,619,434 24,644,267 <br />483,563 436,104 ( 398,698) 5,037,898 <br />549,372 925,341 11,220,736 29,682,165 <br />Note 18 Risk Manaqemeni Fund <br />During the year ended December 31, 7987, the City estabtished a Risk Management Fund (an InternaL Service <br />Fund) to account for setf-insurance <overage initiated in 1987. Under this program, the City is setf- <br />insured up to a maximum of 550,000 deductibLe on generat liabitity and property damage uith a maximum of <br />$100,000 per annum. Ctaims in excess of these amounts are fuLly insured through the League ot Minnesota <br />Cities Insurance Trust, iund revenues are primarity property tax Levies, premium rehates and interest <br />earnings, and are ptanned to match ezpenses of insurance premiums tor coverage in ezcess ot self-insured <br />amounts, ctaims resuLting from the self-insurance program, and operating expenses. <br />-49- <br />