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City of Roseville, MinnesotaTable 4 <br />CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS(Page 2 of 2) <br />Last Ten Fiscal Years Unaudited <br />(modified accrual basis of accounting) <br />(amounts expressed in thousands) <br />Fiscal Year <br />20192020202120222023 <br />Revenues <br />Taxes$ 22,710$ 24,688$ 26,005$ 26,700$ 28,835 <br />l2,0186,5635,38411,5416,467 <br />Intergovernmenta <br />Licenses and permits3,1312,6052,6332,2812,276 <br />s7,5086,8588,0489,8986,290 <br />Charges for service <br />Fines and forfeits8557628776 <br />s261207137246698 <br />Special assessment <br />s1,327580 (73) (4,809)2,978 <br />Investment earning <br />Miscellaneous1,8061,4271,5272,2811,416 <br />Total revenues38,84642,98543,72348,22549,036 <br />Expenditures <br />General government$8,226$9,307$9,304$ 10,659$7,629 <br />Public safety11,36012,68113,62715,01315,935 <br />Public works2,6162,8192,9495,8223,782 <br />Economic development1,5382,7583,5843,9121,862 <br />Recreation4,9264,2314,8516,0996,260 <br />Capital outlay4,6695,2382,8226,9613,509 <br />Debt service <br />Principal2,6751,9007,0402,0202,110 <br />Interest666680532439370 <br />Other Charges - - - - <br />s36,67639,61444,70950,92541,457 <br />Total expenditure <br />Excess of revenues <br />over (under) expenditures2,1703,371 (986) (2,700)7,579 <br />Other financing sources (uses) <br />Transfers in$2,832$ -$ -$ -$1,469 <br />t (2,022) - - (5) (1,969) <br />Transfers ou <br />d -4,775 - - - <br />Refunding bonds issue <br />Discount on bonds issued - - - - - <br />Bonds issued - - - - - <br />Premium on bonds issued -322 - - - <br />t -- - - - <br />Payments to refunded bond escrow agen <br />t -- - - - <br />Proceeds from letter of credi <br />s205173281,328250 <br />Sale of asset <br />Total other financing sources (uses)1,0155,270281,323 (250) <br />Special Item <br />Sale of Metro-INET (1,289) <br />Net change in fund balances$3,185$8,641$ (958)$ (2,666)$7,329 <br />Debt service as a percentage of noncapital10.44%7.51%18.08%5.59%6.54% <br />expenditures <br />119 <br />Qbhf!251!pg!494 <br /> <br />