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City of Roseville, Minnesota TABLE OF CONTENTS For the Fiscal Year Ended December 31, 2021 I NTRODUCTORY S ECTION Page Letter of Transmittal 1 Certificate of Achievement 5 Organizational Chart 6 Elected and Appointed Officials 7 F INANCIAL S ECTION Page Independent 11 17 Basic Financial Statements Page Government-wide Financial Statements o Statement of Net Position Statement 1 30 o Statement of Activities Statement 2 31 Fund Financial Statements o Balance Sheet Governmental Funds Statement 3 33 o Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds Statement 4 34 o Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Statement 5 36 Governmental Funds to the Statement of Activities o Statement of Net Position Proprietary Funds Statement 6 37 o Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds Statement 7 38 o Statement of Cash Flows Proprietary Funds Statement 8 39 o Statement of Fiduciary Net Position Custodial Fund Statement 9 40 o Statement of Changes in Fiduciary Net Position Custodial Fund Statement 10 41 42 Notes to the Financial Statements Required Supplementary Information Page Schedule 1 82 Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual General Fund Schedule 2 83 Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual Recreation Fund Schedule 3 84 Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual Community Development fund Schedule 4 85 Schedule of Changes in the Total OPEB Liability and Related Ratios Schedule 5 86 Schedule of Pension Liability General Employees Retirement Fund Schedule 6 87 Schedule of General Employees Retirement Fund Schedule 7 88 Schedule of Public Employees Police and Fire Fund Schedule 8 89 Schedule of Public Employees Police and Fire Fund Schedule 9 90 Schedule of Changes in Net Pension Liability and Related Ratios Fire Relief Association Schedule 10 91 Schedule of Employer Contributions and Non-Employer Contributing Entities Fire Relief Association 92 Notes to Required Supplementary Information F INANCIAL S ECTION (continued) Page Supplementary Information Combining Balance Sheet Nonmajor Governmental Funds: o Combining Balance Sheet Nonmajor Governmental Funds Statement 11 96 o Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Statement 12 97 Governmental Funds