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City of Roseville, MinnesotaStatement 3
<br />BALANCE SHEET(Page 2 of 2)
<br />GOVERNMENTAL FUNDS
<br />December 31, 2023
<br />Capital Projects
<br />EconomicOther Total
<br />RevolvingIncrementsStreetGovernmental Governmental
<br />Debt ServiceImprovementsConstructionConstructionFunds Funds
<br />ASSETS
<br /> Cash and investments2,276,940$ 15,090,862$ 5,547,010$ 5,322,630$ 1,161,115$ 53,848,958$
<br /> Investment interest receivable8,369 55,62220,38824,551 2,688 199,880
<br /> Accounts receivable - 16,118 - - 535,982 760,731
<br /> Taxes receivable 56,38289,103 (50,750)28,513 3,231 625,045
<br /> Special assessments receivable 25,077 - - 498,140 - 526,827
<br /> Due from other governments - 150,297 - - - 380,870
<br /> Due from other funds - - - - - 1 0,000
<br /> Notes receivable - - - - - 2,948,899
<br /> Lease receivable - - - - - 3,795,315
<br />Property held for sale - - - - - 1 0,410
<br />Prepaid items - - - - 14,517 84,177
<br />TOTAL ASSETS AND DEFERRED OUTFLOWS OF
<br />RESOURSES 2,366,768 15,402,002 5,516,648 5,873,834 1,717,533 63,191,112
<br />LIABILITIES, DEFERRED INFLOWS OF
<br />RESOURCES AND FUND BALANCES
<br /> Liabilities
<br /> Accounts payable - 366,733 63282,734 148,955 1,457,241
<br /> Accrued payroll - - - - 54,906 687,417
<br /> Contracts and retention payable - - - 34,892 - 3 4,892
<br /> Due to other funds - - 10,000 - - 10,000
<br /> Due to other governmental units - - - - 1,042,826 2,783,067
<br /> Unearned Revenue - - - - - 1,193,352
<br /> Deposits payable - 21,655 - - - 960,036
<br /> Total Liabilities - 388,38810,632 117,626 1,246,687 7,126,005
<br /> Deferred Inflows of Resources
<br /> Unavailable Revenue - related to leases - - - - -
<br /> 3,795,315
<br /> Unavailable Revenue - property taxes 42,77267,625 - 21,640 2,452 523,256
<br /> Unavailable Revenue - special assessments 25,077 - - 498,140 - 524,385
<br /> Total Deferred Inflows of Resoures 67,84967,625 - 519,780 2,452 4,842,956
<br />FUND BALANCE
<br /> Nonspendable - - - - 14,5178 4,177
<br /> Restricted
<br /> Law Enforcement - - - - 88,986 437,852
<br /> Telecommunications - - - - ,768 72,768
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<br /> Public Safety Aid - - - - - 1,594,625
<br /> Community Development - - - - - 4,399,493
<br /> Park Dedication-2,172,845 - - - 2,172,845
<br /> Tax Increment-- 5,506,016 - - 5,506,016
<br /> Debt Service 2,298,919 - - - - 2,298,919
<br /> Housing and Economic Development-- - - - 919,566
<br /> Committed
<br /> Street Replacement - - - 5,236,428 - 5,236,428
<br /> Assigned
<br /> Parks and Recreation Programs and Maintenance - - - - -
<br /> 2,234,875
<br /> License Center Improvements - - - - 307,929 307,929
<br /> Information Technology - - - - - 100,863
<br /> Engineering Services - - - - - 320,866
<br /> Accounting Service - - - - - 1 5,405
<br /> General Service Reserve - - - - - 972,349
<br /> Capital Projects-12,773,144 - - - 12,773,144
<br /> Housonomic Development-- - - - 4,324,945
<br />ing and Ec
<br /> Unassigned-- - - (15,806) 7,449,086
<br /> Total Fund Balances 2,298,919 14,945,989 5,506,016 5,236,428 468,394 51,222,151
<br />TOTAL LIABILITIES, DEFERRED INFLOWS OF
<br />RESOURCES AND FUND BALANCES$ 2,366,768$ 15,402,002$ 5,516,648$ 5,873,834$ 1,717,533$ 63,191,112
<br />Capital assets (net of depreciation) used in governmental activities and are not financial resources and therefore, are not reported in the funds. 139,376,004
<br />Long term liabilities including bonds payable, are not due and payable in the current period and therefore, are not reported in the funds. (33,727,114)
<br />Internal service funds are used by management to charge the cost of insurance to individual funds. 1,003,403
<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.
<br /> Net pension obligation - fire relief 6,073,235
<br />Governmental funds do not report long term amounts related to pensions
<br /> Deferred outflow of resources 18,381,687
<br /> Deferred inflow of resources (18,279,412)
<br />Net position of governmental activities$ 164,049,954
<br />The notes to the financial statements are an integral part of this statement.
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