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CITY OF ROSEVILLE, MINNESOTA <br />OPUFT!UP!GJOBODJBM!TUBUFNFOUT <br />Efdfncfs!42-!3134 <br />Note 1SUMMARY DESCRIPTION OF THE PLAN <br />A.FINANCIAL REPORTING ENTITY <br />Uif!Djuz!pg!Sptfwjmmf!jt!b!nvojdjqbm!dpsqpsbujpo!gpsnfe!voefs!Tfdujpo!523!pg!Njooftpub!Tubuf <br />Tubuvuft!boe!pqfsbuft!voefs!b!Dpvodjm.Nbobhfs!gpsn!pg!hpwfsonfou/!Uif!gjwf.nfncfs!Dpvodjm!boe <br />Nbzps!bsf!fmfdufe!po!spubujoh!ufsnt!jo!fbdi!fwfo.ovncfsfe!zfbs/ <br />Uif!gjobodjbm!tubufnfout!qsftfou!uif!Djuz!boe!jut!dpnqpofou!voju/!Uif!Djuz!jodmveft!bmm!gvoet- <br />pshboj{bujpot-!jotujuvujpot-!bhfodjft-!efqbsunfout!boe!pggjdft!uibu!bsf!opu!mfhbmmz!tfqbsbuf!gspn!tvdi/ <br />Dpnqpofou!vojut!bsf!mfhbmmz!tfqbsbuf!pshboj{bujpot!gps!xijdi!uif!fmfdufe!pggjdjbmt!pg!uif!Djuz!bsf <br />gjobodjbmmz!bddpvoubcmf!boe!bsf!jodmvefe!xjuijo!uif!cbtjd!gjobodjbm!tubufnfout!pg!uif!Djuz!cfdbvtf!pg <br />uif!tjhojgjdbodf!pg!uifjs!pqfsbujpobm!ps!gjobodjbm!sfmbujpotijqt!xjui!uif!Djuz/ <br />Uif!Djuz!jt!dpotjefsfe!gjobodjbmmz!bddpvoubcmf!gps!b!dpnqpofou!voju!jg!ju!bqqpjout!b!wpujoh!nbkpsjuz!pg <br />boe!ju!jt!bcmf!up!jnqptf!jut!xjmm!po!uif!pshboj{bujpo!cz!tjhojgjdboumz <br />jogmvfodjoh!uif!qsphsbnt-!qspkfdut-!bdujwjujft!ps!mfwfm!pg!tfswjdft!qfsgpsnfe!ps!qspwjefe!cz!uif <br />pshboj{bujpo!ps!uifsf!jt!b!qpufoujbm!gps!uif!pshboj{bujpo!up!qspwjef!tqfdjgjd!gjobodjbmcfofgjut!up!ps!jnqptf <br />tqfdjgjd!gjobodjbm!cvsefot!po-!uif!Djuz/ <br />Bt!b!sftvmu!pg!bqqmzjoh!uif!dpnqpofou!voju!efgjojujpo!dsjufsjb!bcpwf-!dfsubjo!pshboj{bujpot!bsf!qsftfoufe <br />jo!uijt!sfqpsu!bt!gpmmpxt; <br />Blended Component unit.Uif!Sptfwjmmf!Fdpopnjd!Efwfmpqnfou!Bvuipsjuz!)FEB*!xbt!ftubcmjtife!up <br />gbdjmjubuf!efwfmpqnfou!boe!sfefwfmpqnfou!jo!uif!Djuz/!Uif!hpwfsojoh!cpbse!dpotjtut!pg!uif!nfncfst!pg <br />uif!Djuz!Dpvodjm/!Uif!Djuz!bqqspwft!uif!mfwz!boe!bqqspqsjbujpot!gps!uif!FEB!boovbmmz!bt!qbsu!pg!uif <br />ftt/!Boz!tbmf!pg!cpoet!ps!pcmjhbujpot!jttvfe!cz!uif!FEB!nvtu!cf!bqqspwfe!cz!uif <br />Djuz!Dpvodjm!cfgpsf!jttvbodf!boe!uif!Djuz!Dpvodjm!nbz!sfrvjsf!uif!FEB!up!usbotgfs!boz!qpsujpo!pg!uif <br />sftfswft!hfofsbufe!cz!bdujwjujft!pg!uif!FEB!up!uif!Djuz!up!sfevdf!uif!uby!mfwjft!gps!cpoefe!joefcufeoftt <br />pg!uif!Djuz/!Uif!FEB!epft!opu!jttvf!tfqbsbuf!gjobodjbm!tubufnfout/!Gjobodjbm!jogpsnbujpo!nbz!cf <br />B.GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS <br />Uif!hpwfsonfou.xjef!gjobodjbm!tubufnfout!)j/f/-!uif!tubufnfou!pg!ofu!qptjujpo!boe!uif!tubufnfou!pg <br />bdujwjujft*!sfqpsu!jogpsnbujpo!po!bmm!pg!uif!opogjevdjbsz!bdujwjujft!pg!uif!qsjnbsz!hpwfsonfou!boe!jut <br />dpnqpofou!voju/!Hpwfsonfoubm!bdujwjujft-!xijdi!opsnbmmz!bsf!tvqqpsufe!cz!ubyft!boe!joufshpwfsonfoubm <br />sfwfovft-!bsf!sfqpsufe!tfqbsbufmz!gspn!cvtjoftt.uzqf!bdujwjujft-!xijdi!sfmz!up!b!tjhojgjdbou!fyufou!po <br />vtfs!gfft!boe!dibshft!gps!tvqqpsu/ <br />Uif!tubufnfou!pg!bdujwjujft!efnpotusbuft!uif!efhsff!up!xijdi!uif!ejsfdu!fyqfotft!pg!b!hjwfo!gvodujpo <br />ps!tfhnfou-!bsf!pggtfu!cz!qsphsbn!sfwfovft/!Ejsfdu!fyqfotft!bsf!uiptf!uibu!bsf!dmfbsmz!jefoujgjbcmf!xjui <br />b!tqfdjgjd!gvodujpo!ps!tfhnfou/ <br />Qsphsbn!sfwfovft!jodmvef!2*!dibshft!up!dvtupnfst!ps!bqqmjdbout!xip!qvsdibtf-!vtf!ps!ejsfdumz!cfofgju <br />gspn!hppet-!tfswjdf!ps!qsjwjmfhft!qspwjefe!cz!b!hjwfo!gvodujpo!ps!tfhnfou!boe!3*!hsbout!boe <br />dpousjcvujpot!uibu!bsf!sftusjdufe!up!nffujoh!uif!pqfsbujpobm!ps!dbqjubm!sfrvjsfnfout!pg!b!qbsujdvmbs <br />gvodujpo!ps!tfhnfou/!Ubyft!boe!puifs!jufnt!opu!qspqfsmz!jodmvefe!bnpoh!qsphsbn!sfwfovft!bsf <br />sfqpsufe!jotufbe!bt!hfofsbm!sfwfovft/ <br />42 <br />Qbhf!74!pg!494 <br /> <br />