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Annual_Report_1992_001
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Annual_Report_1992_001
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The Licenee Center Fund accounts for funda collected by the City <br />from the salee of auto and recreational licenses and the expendi- <br />tures incurred for providing those eervices. <br />Debt Service Funds <br />These funde are used for the payment of general obligation and <br />tax increment bond principal and interest. Property taxes, <br />aeseeamenta to benefited propertieB and tax increments provide <br />the aecessary revenue. The City has $150,000 in general obliga- <br />tion bonde, $14,740,000 in general obligation improvement bonds, <br />$240,000 of general obligatioa etate highway bonde, and <br />$21,675,000 in general obligation tax increment bonds outstanding <br />at the end of 1992. <br />Cavital Proiects Funds <br />Capital projects <br />resources used for <br />equipment. <br />funds are used to account for financial <br />the acquieition of capital facilities and <br />The Permanent Improvement Fund accounts for expenditures made <br />during the construction, renovation or installation of facilities <br />of a permanent nature. Revenue to finance these improvements <br />came from general property taxes, interest and inter-governmental <br />revenue. Expenditures of $1,008,439 were made from thie fund in <br />1992. <br />The Equipment Fund accounta for the purchase of heavy machinery <br />and other motozized type equipment. Revenue for the financing of <br />thie equipment comes from the ueer department, interest, inter- <br />governmental revenue, and property taxea. 1992 expendituree made <br />from thia fund were $746,797. <br />The State Grant Recreation Fund accounte for monies to be used <br />for the acquieition of land and the development of parks. <br />The Minnesota State Aid fund accounte for revenuee and <br />expenditures which are to be ueed for the conetruction and <br />reconstruction of projects to be funded with State Aid monies. <br />The Iafraetructure Replacement fund accounts for revenuee and <br />expenditures related to replacement of public improvements which <br />are beiag primarily funded from a Bpecial tax levy. <br />The Special Asseaement Conetruction fund accounta for all monies <br />which are directly aseociated with public improvemente funded <br />from apecial asaessments. <br />The Economic Increments Construction Fund wae establiehed in 1990 <br />to account for the revenues and expenditures of additional incse- <br />ments received in exceae of the bonded tax increment debt aerv- <br />ice. <br />8 <br />
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