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City of Roseville, MinnesotaStatement 3
<br />BALANCE SHEET(Page 2 of 2)
<br />GOVERNMENTAL FUNDS
<br />December 31, 2021
<br />Capital Projects
<br />EconomicOther Total
<br />RevolvingIncrementsStreetGovernmental Governmental
<br />ImprovementsConstructionConstructionFunds Funds
<br />ASSETS
<br /> Cash and investments$ 11,937,761$ 3,763,219$ 4,549,527$ 6,565,090$ 48,260,334
<br /> Investment interest receivable 40,673 12,938 15,593 22,819 166,660
<br /> Accounts receivable 29,214 - - 325,853 632,982
<br /> Inventories - - - 3,716 3,716
<br /> Taxes receivable 137,877 7,939 47,899 28,965 1,088,842
<br /> Special assessments receivable - - 1,282,471 - 1,383,493
<br /> Due from other governments 128,577 - 139,191 187,890 2,585,022
<br /> Due from other funds - - 1,500,000 10,000 1,510,000
<br /> Notes receivable - - - 930,762 2,165,375
<br />Property held for sale - - - 10,410 10,410
<br />Prepaid items 20,855 - - 1,100 82,818
<br />TOTAL ASSETS 12,294,957 3,784,096 7,534,681 8,086,605 57,889,652
<br />LIABILITIES, DEFERRED INFLOWS OF
<br />RESOURCES AND FUND BALANCES
<br /> Liabilities
<br /> Accounts payable 93,918 - 153,986 492,532 1,787,690
<br /> Accrued payroll - - - 112,034 690,889
<br /> Contracts and retention payable 93,400 - 3,258 - 96,658
<br /> Due to other funds 1,500,000 10,000 - - 1,510,000
<br /> Due to other governmental units - - 24,179 1,378,146
<br /> Unearned Revenue - - - - 3,090,226
<br /> Deposits payable 21,655 - - 5,000 908,433
<br /> Total Liabilities 1,708,973 10,000 157,244 633,745 9,462,042
<br /> Deferred Inflows of Resources
<br /> Unavailable Revenue - due from other governments 128,577 - 78,860 - 207,437
<br />
<br /> Unavailable Revenue - property taxes 38,712 - 13,449 7,919 303,276
<br /> Unavailable Revenue - special assessments - - 1,282,471 - 1,357,856
<br />
<br /> Total Deferred Inflows of Resoures 167,289 - 1,374,780 7,919 1,868,569
<br />FUND BALANCE
<br /> Nonspendable - - - 1,100 61,963
<br /> Restricted
<br /> Law Enforcement - - - - 333,661
<br /> Telecommunications - - - 94,607 94,607
<br /> Lawful Gambling - - - 2,479 2,479
<br /> Community Development - - - - 4,447,459
<br /> Park Dedication 1,205,885 - - - 1,205,885
<br /> Tax Increment - 3,774,096 - - 3,774,096
<br /> Debt Service - - - - 2,383,400
<br /> Housing and Economic Development - - - 899,385 899,385
<br /> Committed
<br /> Street Replacement - - 6,002,657 - 6,002,657
<br /> Assigned
<br /> Parks and Recreation Programs and Maintenance - - - -
<br /> 1,923,773
<br /> License Center Improvements - - - 364,574 364,574
<br /> Information Technology - - - 1,897,601 1,897,601
<br /> Engineering Services - - - - 538,106
<br /> Accounting Service - - - - 16,857
<br /> General Govermental Services - - - - -
<br />
<br /> General Service Reserve - - - - 706,946
<br /> Capital Projects 9,212,810 - - 9,212,810
<br /> Housing and Economic Development - - - 4,185,195 4,185,195
<br /> Unassigned - - - - 8,507,587
<br /> Total Fund Balances 10,418,695 3,774,096 6,002,657 7,444,941 46,559,041
<br />TOTAL LIABILITIES, DEFERRED INFLOWS OF
<br />RESOURCES AND FUND BALANCES$ 12,294,957$ 3,784,096$ 7,534,681$ 8,086,605$ 57,889,652
<br />Capital assets (net of depreciation) used in governmental activities and are not financial resources and therefore, are not reported in the funds. 139,607,360
<br />Long term liabilities including bonds payable, are not due and payable in the current period and therefore, are not reported in the funds. (30,704,780)
<br />Internal service funds are used by management to charge the cost of insurance to individual funds. 1,635,084
<br />Other long term assets are not available to pay for current-period expenditures and, therefore, are deferred or are not reported in the funds. 8,906,705
<br />Governmental funds do not report long term amounts related to pensions
<br /> Deferred outflow of resources 12,081,073
<br /> Deferred inflow of resources (18,623,191)
<br />Net position of governmental activities$ 159,461,292
<br />The notes to the financial statements are an integral part of this statement.
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