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City of Roseville, MinnesotaTable 3 <br />FUND BALANCES, GOVERNMENTAL FUNDS(Page 1 of 2) <br />Last Ten Fiscal Years Unaudited <br />(modified accrual basis of accounting) <br />Fiscal Year <br />20142015201620172018 <br />General Fund <br /> Reserved$ -$ -$ -$ -$ - <br /> Unreserved - - - - - <br /> Nonspendable - 25,891 80,717 1,875 9,814 <br /> Restricted <br /> Law enforcement 479,360 481,341 446,436 407,132 373,225 <br /> Public Safety Aid - - - - - <br /> Assigned <br /> Engineering services 577,352 623,387 772,697 938,020 805,269 <br /> Accounting services 19,941 20,209 17,319 17,574 17,687 <br /> General Service Reserve - - - - 886,000 <br /> Unassigned 5,205,951 4,817,858 5,856,061 4,848,107 4,136,116 <br />Total General Fund$ 6,282,604$ 5,968,686$ 7,173,230$ 6,212,708$ 6,228,111 <br />All Other Governmental Funds <br /> Reserved$ -$ -$ -$ -$ - <br /> Unreserved, reported in: <br /> Special revenue funds - - - - - <br /> Debt Service - - - - - <br /> Capital projects funds - - - - - <br /> Nonspendable - 2,165 410,081 75 - <br /> Restricted <br />Law Enforcement - - - - - <br />Telecommunications 633,732 469,353 436,616 431,608 345,056 <br />Lawful Gambling 5,820 42,615 81,118 110,672 81,751 <br />Community Development 713,525 1,021,351 1,759,272 1,839,150 2,139,763 <br />Park Dedication 1,094,437 1,247,663 1,373,738 1,387,845 512,171 <br />Tax Increment 7,870,539 12,259,273 6,586,003 3,686,918 4,135,280 <br />Debt Service 2,726,165 2,635,521 2,693,499 2,626,667 2,533,920 <br />Bond Funded Capital Improvements 7,751,174 4,083,564 2,902,068 2,189,727 929,573 <br />Housing and Economic Development - - 827,821 843,610 857,618 <br /> Committed <br />Street Replacement 9,965,641 10,098,522 9,354,461 - 6,115,052 <br />Equipment Replacement 653,669 844,302 1,041,002 1,125,426 - <br /> Assigned <br />Parks and Recreation Programs and Maintenance 1,099,011 1,282,896 1,637,111 1,945,172 1,536,462 <br />License Center Improvements 1,154,394 1,243,903 1,172,926 976,492 449,864 <br />General Governmental Services - - - - - <br />Information Technology - - - - 1,534,647 <br />Capital project funds 5,308,484 3,612,552 3,529,937 12,137,748 4,679,926 <br />Housing and Economic Development - - 3,004,072 3,385,668 3,461,361 <br /> Unassigned - - - - - <br />Total All Other Governmental Funds$ 38,976,591$ 38,843,680$ 36,809,725$ 32,686,778$ 29,312,444 <br />(1) The implementation of Governmental Accounting Standards Board Statement No. 54 in 2011 resulted <br />in a significant change in the City's fund balance classifications. <br />116 <br />Qbhf!248!pg!494 <br /> <br />