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City of Roseville, MinnesotaStatement 6
<br />STATEMENT OF NET POSITION(Page 1 of 1)
<br />PROPRIETARY FUNDS
<br />December 31, 2023
<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$ 3,780,483$ 837,986$ 88,068$ 2,266,973$ 442,889$ 7,416,399$ 1,398,604
<br />
<br />Investment interest receivable 13,892 3,080 315 8,346 1,628 27,261
<br /> 5,038
<br />Accounts receivable 1,932,0671,534,164 2,180 672,681 214,029 4,355,121 -
<br />
<br />Special assessments554,850 15,142 - 24,642 - 594,634 -
<br />
<br />Due from other funds- - - - - -
<br /> -
<br />Due from other governmental units - 2,976 - 24,895 - 27,871
<br /> -
<br />Prepaid Items292,803 - - 1,896 - 294,699 -
<br />
<br />Total Current Assets6,179,168 2,788,275 90,563 2,999,433 658,546 12,715,98 51,403,642
<br />Noncurrent Assets
<br />Capital Assets
<br />Land - - 319,892 573,407 - 893,299 -
<br />
<br />Buildings 50,566 1,490,7842,650,556 - - 4,191,906 -
<br />Improvements other than buildings 11,972- 394,039 1,050,683 - 1,456,694
<br /> -
<br />Machinery, equipment, and vehicles 1,630,2551,251,059 422,836 2,361,261 - 5,665,411 -
<br />
<br />Infrastructure24,836,90 923,481,669 - 25,425,846 - 73,744,424 -
<br />Construction in Progress 96,444 - - 481,662- 578,106-
<br />Less: Accumulated depreciation and amortization(9,657,672) (11,995,536)(969,607) (15,287,126)- (37,909,941) -
<br /> 9 -
<br />Total Noncurrent Assets 16,577,306 14,619,144 2,817,716 14,605,733 - 48,619,89
<br /> 92,908,279 17,605,166658,546 61,335,8841,403,642
<br />TOTAL ASSETS 22,756,47417,407,41
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Deferred pension resources 78,75796,929 14,709 51,065 5,333 246,793 -
<br />
<br />LIABILITIES
<br /> Current Liabilities (Payable from Current Assets)
<br /> Accounts Payable1,107,770 536,427 8,525 51,689 421 1,704,832 46,315
<br />
<br /> Accrued payroll10,907 18,507 8,318 16,186 2,665 56,583 -
<br />
<br /> Accrued interest- 14,011 - - - 14,011
<br /> -
<br /> Compensated absences payable 6,445 7,556 10,487 9,181 - 33,669
<br /> -
<br /> Contracts and retainage payable - - - 23,684 - 23,684
<br /> -
<br /> Customer deposits payable- 1,492,902 - - - 1,492,902
<br /> -
<br /> Due to other funds- - - - - -
<br /> -
<br /> Due to other governmental units7,192 52,465 5,476 10,062 1,723 76,918
<br /> -
<br /> Bonds payable - current portion- 245,000 - - - 245,000
<br /> -
<br /> Lease Payable - current portion- - 10,675 - 10,675 -
<br />
<br /> Insurance claims payable- - - - - -
<br /> 167,052
<br /> Total Current Liabilities 1,132,314 2,366,868 43,481 110,802 4,809 3,658,274
<br /> 213,367
<br /> Noncurrent Liabilities
<br /> Compensated absences payable25,780 30,226 41,946 36,723 - 134,675
<br /> -
<br /> Net other postemployment benefits obligation32,080 31,168 12,175 15,686 - 91,109
<br /> -
<br /> Net Pension liability318,832 378,723 92,704 238,233 22,921 1,051,413 -
<br />
<br /> Bonds payable- 1,940,252 - - - 1,940,252 -
<br />
<br /> Lease payable- - 22,001 - - 22,001
<br /> -
<br /> Insurance claims payable - - - - -
<br /> - 186,872
<br /> Total Noncurrent Liabilities 376,692 2,380,369 168,826 290,642 22,921 3,239,450
<br /> 186,872
<br />TOTAL LIABILITIES 1,509,006 4,747,237 212,307 401,444 27,730 6,897,724 400,239
<br />
<br />DEFERRED INFLOWS OF RESOURCES
<br />Deferred pension resources 139,137112,047 59,475 111,859 10,469 432,987 -
<br />
<br />NET POSITION
<br /> Net Investment in Capital Assets16,577,306 12,433,892 2,785,040 14,582,04 9- 46,378,287-
<br /> Unrestricted 4,655,044 165,910 (133,834) 2,560,879 625,680 7,873,679 1,003,403
<br />TOTAL NET POSITION$ 21,232,350$ 12,599,802$ 2,651,206$ 17,142,928$ 625,680$ 54,251,966$ 1,003,403
<br />
<br />The notes to the financial statements are an integral part of this statement.
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