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City of Roseville, MinnesotaTable 4
<br />CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS(Page 1 of 2)
<br />Last Ten Fiscal Years Unaudited
<br />(modified accrual basis of accounting)
<br />(amounts expressed in thousands)
<br />Fiscal Year
<br />20122013201420152016
<br />Revenues
<br />Taxes$ 17,462$ 18,844$ 19,962$ 20,042$ 22,235
<br />Intergovernmental 2,995 1,880 1,523 3,515 3,381
<br />Licenses and permits 1,532 1,630 1,514 1,755 2,414
<br />Charges for services 5,248 5,665 4,743 5,188 5,888
<br />Fines and forfeits 314 237 205 136 107
<br />Special assessments 308 179 214 171 302
<br />Investment earnings 326 280 444 661( 132)
<br />Miscellaneous 804 980 2,450 1,204 1,168
<br />Total revenues 28,989 29,695 31,055 32,672 35,363
<br />Expenditures
<br />General government$ 4,821$ 5,651$ 5,339$ 5,752$ 6,822
<br />Public safety 8,780 9,111 9,353 9,683 10,086
<br />Public works 2,183 2,334 2,397 2,488 2,499
<br />Economic development 1,052 1,017 1,280 1,114 4,602
<br />Recreation 3,688 3,808 4,070 4,617 4,380
<br />Capital outlay 6,996 10,155 14,098 10,552 9,822
<br />Debt service
<br />Principal 1,435 1,230 6,355 2,595 2,660
<br />Interest 509 925 990 877 849
<br />Other Charges 118 83- - -
<br />Total expenditures 29,582 34,314 43,882 37,678 41,720
<br />Excess of revenues
<br />over (under) expenditures(593) ( 4,619)( 12,827)( 5,006)( 6,357)
<br />Other financing sources (uses)
<br />Transfers in$ 257$ 75$ 1,001$ 1,419$ 2,579
<br />Transfers out(231) ( 50)( 219)( 637)( 1,774)
<br />Refunding bonds issued- -- --
<br />Discount on bonds issued- 0- --
<br />Bonds issued- 0- 3,060-
<br />Premium on bonds issued 1,445 1940186-
<br />Payments to refunded bond escrow agent- - - - -
<br />Proceeds from letter of credit 15,685 3,98000-
<br />Sale of assets 31 210 27 531 173
<br />Total other financing sources (uses) 17,187 4,409 809 4,559 978
<br />Net change in fund balances$ 16,593$ (210)$ (12,018)$ (447)$ (5,379)
<br />Debt service as a percentage of noncapital8.61%8.92%24.66%12.80%11.00%
<br />expenditures(1)(1)
<br />(1)General Obligation Bonds Series 2003A were refunded with the General Obligation Bonds Series 2013A issuance.
<br />This caused an unusually high debt service as a percentage of noncapital expenditures percentage.
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