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CITY OF ROSEVILLE, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2024 Interest rate risk Î Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. The CityÓs investment policy does not address interest rate risk. The City holds all investments to maturity. B. Receivables Governmental funds report deferred inflows of resources in connection with receivables for revenues that are not considered available to liquidate liabilities of the current period. Governmental funds also defer recognition in connection with resources that are not yet available. At the end of the current fiscal year, the various components of deferred inflows reported in the governmental funds were as follows: Unavailable Delinquent property taxes (General) 253,172$ Delinquent property taxes (Telecommunications) 2,568 Delinquent property taxes (Recreation)43,947 Delinquent property taxes (Debt service)29,529 Delinquent property taxes (Revolving Improvements) 39,159 Delinquent property taxes (Street Construction) 14,918 Delinquent property taxes (EDA) 7,923 Delinquent property taxes (G.O. Improvement Bonds) 82,756 Special assessments not yet due (Street Construction) 481,849 Deferred Lease Revenue (General)3,434,523 Total deferred inflows for governmental funds4,390,344$ Significant receivable balances not expected to be collected within one year of December 31, 2024 are as follows: Special Assessments Notes Leases ReceivableReceivableReceivableTotal Major Funds: General$ -$ -$ 3,067,4493,067,449$ Recreation - - - - Community Development - 1,349,094 - 1,349,094 Street Construction 471,726 - - 471,726 Roseville Economic Development Authority - 4,347,109 - 4,347,109 $ 471,726$ 3,067,4495,696,203$ 9,235,378$ 54 Qbhf!73!pg!334