|
City of Roseville, MinnesotaStatement 6
<br />STATEMENT OF NET POSITION(Page 1 of 1)
<br />PROPRIETARY FUNDS
<br />December 31, 2024
<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 equivalents3,240,906$ 2,475,138$ 116,294$ 3,217,893$ 463,295$ 9,513,526$ 1,160,002$
<br />Investment interest receivable11,863 9,061 417 11,780 1,696 34,817 4,144
<br />
<br />Accounts receivable1,282,549 1,406,664 1,265 722,060 189,969 3,602,507 -
<br />Special assessments577,461 15,142 - 20,537 - 613,140 -
<br />
<br />Due from other governmental units- 6,329 - 10,504 79,983 96,816 -
<br />
<br />Prepaid Items307,853 - - - 1,870 309,723 -
<br />
<br />Total Current Assets5,420,632 3,912,334 117,976 3,982,774 736,813 14,170,529 1,164,146
<br />Noncurrent Assets
<br />Capital Assets
<br />Land- - 319,892 573,407 - 893,299 -
<br />Buildings 154,500 1,594,718 2,650,556 103,934 - 4,503,708 -
<br />Improvements other than buildings- 47,696 394,039 1,050,683 - 1,492,418 -
<br />
<br />Machinery, equipment, and vehicles1,267,144 1,621,089 500,242 2,852,789 - 6,241,264 -
<br />
<br />Infrastructure 25,377,099 23,481,669 - 25,425,846 74,284,614- -
<br />Construction in Progress 1,021,118 49,999 1,359,706- 2,430,823- -
<br />Less: Accumulated depreciation and amortization (10,178,593) (12,464,101) (1,062,724) (15,522,841) (39,228,259)-
<br /> -
<br />Total Noncurrent Assets 17,641,268 14,331,070 2,802,005 15,843,524 50,617,867- -
<br />TOTAL ASSETS 23,061,900 18,243,404 2,919,981 19,826,298 736,813 64,788,396 1,164,146
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Deferred pension resources 21,383 41,563 19,293 32,686 3,175 118,100 -
<br />
<br />LIABILITIES
<br /> Current Liabilities (Payable from Current Assets)
<br /> Accounts Payable 915,113 569,855 1,863 12,323 72,479 1,571,633 24,601
<br /> Accrued payroll 23,612 40,083 20,825 32,093 5,479 122,092 -
<br /> Accrued interest - 11,974 - - - 11,974 -
<br /> Compensated absences payable 13,624 20,626 24,643 21,448 - 80,341
<br /> -
<br /> Contracts and retainage payable 46,512 - - 35,537 - 82,049
<br /> -
<br /> Customer deposits payable - 14,000 - - - 14,000
<br /> -
<br /> Due to other governmental units - 26,947 77 - - 27,024
<br /> -
<br /> Bonds payable - current portion - 250,000 - - - 250,000
<br /> -
<br /> Lease Payable - current portion 19,754 19,754 10,891 19,754
<br /> - 70,153 -
<br /> - - - - - 93,973
<br /> Insurance claims payable -
<br /> Total Current Liabilities 1,018,615 953,239 58,299 121,155 77,958 2,229,266
<br /> 118,574
<br /> Noncurrent Liabilities
<br /> Compensated absences payable 16,651 25,210 30,120 26,216 - 98,197
<br /> -
<br /> Net other postemployment benefits obligation 34,870 33,099 13,676 18,047 - 99,692
<br /> -
<br /> Net Pension liability 113,321 220,261 102,244 173,223 13,343 622,392 -
<br /> Bonds payable 1,677,359- - - 1,677,359- -
<br /> Lease payable 65,418 65,418 11,110 65,418 - 207,364 -
<br /> Insurance claims payable - - - - - - 156,663
<br />
<br /> Total Noncurrent Liabilities 230,260 2,021,347 157,150 282,904 13,343 2,705,004 156,663
<br />TOTAL LIABILITIES 1,248,875 2,974,586 215,449 404,059 91,301 4,934,270 275,237
<br />DEFERRED INFLOWS OF RESOURCES
<br />Deferred pension resources 89,854 174,647 81,071 137,349 16,828 499,749 -
<br />NET POSITION
<br /> Net Investment in Capital Assets 17,529,338 12,338,293 2,790,895 15,742,569 48,401,095- -
<br /> Unrestricted 4,215,216 2,797,441 (148,141) 3,575,007 631,859 11,071,382 888,909
<br />TOTAL NET POSITION$ 21,744,554$ 15,135,734$ 2,642,754$ 19,317,576$ 631,859$ 59,472,477$ 888,909
<br />
<br />The notes to the financial statements are an integral part of this statement.
<br />37
<br />Qbhf!56!pg!334
<br />
<br />
|