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C ITY OF R OSEVILLE,M INNESOTA <br />M ANAGEMENT’S D ISCUSSION AND A NALYSIS <br />For Year Ended December 31, 2021 <br />F INANCIAL A NALYSIS OF THE G OVERNMENT AS A W HOLE <br />Business-type Activities <br />The increase in net position for business-type activities reflects improved cost containment.Water, Sewer, <br />Storm Drainage and Recycling rate increases in 2021 were also implemented to offset declining interest <br />earnings and other non-tax revenue sources. The rate increases were also implemented to provide yearly <br />contributions for future funding of capital asset replacement. <br />Beloware graphs showing the business-type activities revenue and expense comparisons for the past fiscal <br />year. <br />23 <br /> <br />