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City of Roseville, MinnesotaStatement 6
<br />STATEMENT OF NET POSITION(Page 1 of 1)
<br />PROPRIETARY FUNDS
<br />December 31, 2021
<br /> Business-Type Activities - Enterprise FundsGovernmental
<br />Activities -
<br />StormSolid WasteInternal Service
<br />Sanitary SewerWaterGolf CourseDrainageRecyclingTotalsFunds
<br />ASSETS
<br />Current Assets
<br />Cash and cash equivalents$ 454,540 $ 1,153,268 $ 88,106 $ 584,682 $ 291,958 $ 2,572,554 $ 1,984,447
<br />
<br />Investment interest receivable 2,037 - 315 1,824 980
<br /> 5,156 6,702
<br />Accounts receivable 1,300,534 1,464,889 - 796,245 161,335 3,723,003
<br /> -
<br />Special assessments 400,499 15,904 - 33,186 - 449,589
<br /> -
<br />Due from other funds - - - - -
<br /> - -
<br />Due from other governmental units 274,096 - - 425,583 -
<br /> 699,679 -
<br />Prepaid Items 239,522 - - - - 239,522
<br /> -
<br />..
<br />Total Current Assets 2,671,228 2,634,061 88,421 1,841,520 454,273 7,689,503 1,991,149
<br />
<br />Noncurrent Assets
<br />Capital Assets
<br />Land - - 319,892 573,406 - 893,298
<br /> -
<br />Buildings 50,566 1,490,784 2,650,556 - - 4,191,906 -
<br />
<br />Improvements other than buildings - 11,972 394,039 1,050,683 - 1,456,694
<br /> -
<br />Machinery, equipment, and vehicles 1,122,873 1,526,805 369,438 2,015,429 - 5,034,545
<br /> -
<br />Infrastructure 23,657,968 22,307,235 - 21,428,437 - 67,393,640 -
<br />
<br />Construction in Progress 34,291 85,275 - 2,994,482 - 3,114,048
<br /> -
<br />Less: Accumulated Depreciation (8,870,661) (11,057,965) (785,111) (14,025,374) - (34,739,111)
<br /> -
<br />Total Noncurrent Assets 15,995,037 14,364,106 2,948,814 14,037,063 - 47,345,020
<br /> -
<br />TOTAL ASSETS 18,666,265 16,998,167 3,037,235 15,878,583 454,273 55,034,523 1,991,149
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Deferred pension resources 162,156 194,538 72,909 144,647 17,575 591,825
<br /> -
<br />LIABILITIES
<br /> Current Liabilities (Payable from Current Assets)
<br /> Accounts Payable 828,827 799,934 12,673 138,315 57,063 1,836,812
<br /> 33,884
<br /> Accrued payroll 16,189 17,229 8,626 15,675 1,458 59,177
<br /> -
<br /> Accrued interest - 17,919 - - -
<br /> 17,919 -
<br /> Compensated absences payable 4,794 5,642 10,330 7,027 -
<br /> 27,793 -
<br /> Contracts and retainage payable - - - 10,000 -
<br /> 10,000 -
<br /> Customer deposits payable - 1,533,794 - - -
<br /> 1,533,794 -
<br /> Due to other governmental units 2,298 37,607 2, 443 3,213 367
<br /> 45,928 -
<br /> Bonds payable - current portion - 230,000 - - -
<br /> 230,000 -
<br /> Insurance claims payable - - - - -
<br /> - 86,703
<br /> Total Current Liabilities 852,108 2,642,125 34,072 174,230 58,888 3,761,423
<br /> 120,587
<br /> Noncurrent Liabilities
<br /> Compensated absences payable 19,174 22,570 41,321 28,107 - 111,172
<br /> -
<br /> Net other postemployment benefits obligation 41,349 38,650 16,085 23,168 -
<br /> 119,252 -
<br /> Net Pension liability 237,834 335,310 96,710 211,293 20,761 901,908
<br /> -
<br /> Bonds payable - 2,451,038 - - - 2,451,038
<br /> -
<br /> Insurance claims payable - - - - -
<br /> - 235,478
<br /> Total Noncurrent Liabilities 298,357 2,847,568 154,116 262,568 20,761 3,583,370
<br /> 235,478
<br />TOTAL LIABILITIES 1,150,465 5,489,693 188,188 436,798 79,649 7,344,793 356,065
<br />
<br />DEFERRED INFLOWS OF RESOURCES
<br />Deferred pension resources 227,518 253,423 93,587 196,870 21,518 792,916
<br /> -
<br />NET POSITION
<br /> Net Investment in Capital Assets 15,995,037 13,293,888 2,948,814 14,027,063 - 46,264,802
<br /> -
<br /> Unrestricted 1,455,403 (1,844,297) (120,446) 1,362,499 370,681 1,223,840 1,635,084
<br />TOTAL NET POSITION$ 17,450,440 $ 11,449,591 $ 2,828,368 $ 15,389,562 $ 370,681 $ 47,488,642 $ 1,635,084
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<br />The notes to the financial statements are an integral part of this statement.
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