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Attachment B <br />4.Conclusions and Recommendations <br />The indicative rating for the City of Roseville is based on the final score of 1.40. <br />The indicative rating from S&P Global Ratings puts the City of Roseville in the <br />AAA rating category, which is what the City is currently rated. <br />The graph on the following page illustrates the seven areas that S& P Global <br />uses in completing its indicative rating. Those bars that are the highest are areas <br />should evaluate for the possibility of improvement. However, the highest area <br />for the City of Roseville is the Economic Factor which includes items that are <br />not generally items the City can always control such as market value/capita and <br />effective buying income/capita. The second highest item is the Budget <br />Performance Factor. The Budget Performance Factor is based on the net result <br />(revenues less expenditures) divided by expenditures of both the General Fund <br />slightly negative annual net result of approximately ($380,000), down from <br />$945,424 in 2011. <br /> <br />