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City of Roseville, MinnesotaStatement 2 <br />STATEMENT OF ACTIVITIES(Page 1 of 1) <br />For The Fiscal Year Ended December 31, 2023 <br />Net (Expense) Revenue <br />and Changes in Net Position <br />Program Revenues <br />Primary Government <br />OperatingCapital <br />Charges fo <br />rGrants andGrants andGovernmentalBusiness-type <br />ExpensesServicesContributionsContributionsActivitiesActivitiesTotal <br />Functions/Programs <br />Primary government: <br />Governmental activities: <br />General government$ 8,353,906$ 4,370,052$ 1,211,296$ (2,772,558)-$ $ (2,772,558)-$ <br /> (12,244,826)- - <br />Public safety 2,321,43817,997,888 3,431,624 (12,244,826) <br /> - - (5,168,895) <br />Public works6,592,587 387,212 1,036,480 (5,168,895) <br /> (1,702,525)- - <br />Economic development 74,1831,887,813 111,105(1,702,525) <br /> - (3,984,061) <br />Recreation 2,940,0407,525,663 93,483 508,079 (3,984,061) <br /> - - - (343,509) - <br /> Interest on long-term debt 343,509 (343,509) <br />Total governmental <br /> - <br />activities42,701,366 10,092,925 4,847,508 1,544,559 (26,216,374)$ (26,216,374) <br />Business-type activities: <br /> 349,840- - <br />Sewer 6,630,7124,788,374 2,192,1782,192,178 <br /> - 11,280 - <br />Water 10,140,1449,403,379 748,045748,045 <br /> - - - <br />Golf 500,989622,209 (121,220)(121,220) <br /> - 81,908 - <br />Storm Drainage 2,964,8841,901,167 1,145,6251,145,625 <br /> - - <br />Recycling 965,219869,967 88,826 184,078184,078 <br /> - - - - <br />Interest on long-term debt 21,427 (21,427)(21,427) <br />Total business- <br /> - 349,840 <br />type activities 21,201,94817,606,523 182,014 4,127,2794,127,279 <br />Total primary government60,307,889$ 31,294,873$ 5,029,522$ 1,894,399$ (26,216,374)$ 4,127,279$ (22,089,095)$ <br />General revenues: <br />Property taxes 26,143,346 - 26,143,346 <br />Tax increments2,429,997 - 2,429,997 <br />Cable franchise taxes354,531 - 354,531 <br />Gambling taxes41,619 - 41,619 <br />Unrestricted investment earnings 150,5021,117,581 1,268,083 <br />Unrestricted net increase(decrease) in the fair value <br /> of investments1,961,633 (162,264) 1,799,369 <br />Gain on sale of capital assets249,985 26,414 276,399 <br />Transfers - <br /> 500,000(500,000) <br />Total general revenues, and transfers 31,798,692 514,652 32,313,344 <br />Change in net position 5,582,318 4,641,931 10,224,249 <br />Net position, January 1 158,467,636 49,610,035 208,077,671 <br />Net position - ending$ 164,049,954$ 54,251,966$ 218,301,920 <br />The notes to the financial statements are an integral part of this statement. <br />31 <br />Qbhf!63!pg!494 <br /> <br />