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�� � S1TT OF ROSEYIUE. MIMNESOiA <br />..�� �. � � IqiES TO FINAMCIAL STATEMENTS (CONi1NUED) <br />� ?ECEMBER 31. 1997 <br />Note �1 - Sumxrv of Siflnifiunt Accantirw Polieies (Continued) <br />��ims -�There �re � rxmber of elaimc for wrker's eoapansation uW li�bility damege in the internal service <br />fudc��whieh.�hrv� xour�ad 6ut hws rot yet been conveyed to th� City on Deceaber 37 of eech yesr. The City <br />preyres en eatinrte of thos� elaims b�cad on historie�l inforwtim �nd subsa�quent evmts. The amo�nt of the <br />ntimete is experned erd ahoyn ss s eurrent liability for the reportinp year. <br />Post-Retirement Benefits - The City doea ewt provide for sQloyae post•retiremmt benetits. <br />..G.:Caapsrative Dats <br />tayrative :d�t� ..for �th� prior y�ar h�ve beai presentW to providc �n vderstadinp of ehanges in <br />tAe Lity's firw�eial,position and operetiau. <br />X. �iot�l Colwu :m Coabined Sutwnenes <br />total colums on the cambined atatmmts �re eaptianed "Manrendu� Only" to indiute they ere presented only <br />to f�eititete fin�nciat wlysia. D�ta in tbe�e eolu�u do not presmt fin�nei�l poeition, results of <br />..operaHons, or essh flows in eonformity with yenenity aecepted acoantinp principles. Neither is such data <br />. edaperabie to a cansotidetion. Interfund eli�iMtioru have not been mede in the eqpregetion of this data. <br />�-.�Note�`2 -�Prior Period Adiustmmts - Sceeiet Reverwe �d Trust erd Avencv Pvds <br />In 1997, ��it ws determined that the special revenue fvds of Cam�nity Dewtopment Btxk Gronts end the local <br />Development Corporation were to be ageney eeeants end no lonper rould meet the requiremmis of speeial revenue <br />f�nds. As.a result eerLin edjustments heve been mde to 1990 eanpentive totets. <br />. � Special Revmue Trust ax! Ayeney <br />� Fvds Fvids <br />Fu�d 8alences sa of <br />Janwry i/7/91 S 700,638 <br />7otel�Asaets.ss of. <br />Janwry 1/1/97 . . . f7,284,05� <br />Adustments due to . <br />piablishirq-.. :. � .. . <br />Camanity . ... <br />Developnent Blxk Grents . ( 22,163) 236,250 <br />loc�t Developement �.. . <br />Corpontion as Apmcy fvds <br />: � 085 174.957 <br />Janwry t/7/91�:�a resteted � f676.390 ti.697.264 <br />35 <br />