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CITY OF ROSEVILLE, MINNESOTA <br />RECONCILIATION OF THE STATEMENT OF REVENUES, <br />EXPENDITURES, AND CHANGES IN FUND BALANCE OF <br />GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES <br />For the Year Ended December 31,2004 <br />Amounts reported for governmental activities in the statement of activities <br />are different because: <br />Net change in fund balances -- total governmental funds <br />Governmental funds report capital outlays as expenditures. However, in <br />the statement of activities the cost of those assets is allocated over their <br />estimated useful lives and reported as depreciation expense. This is the <br />amount by which capital outlays exceeded depreciation in the current period <br />The net effect of various miscellaneous transactions involving capital assets <br />including disposal , which decrease net assets. <br />Payments on general obligation debt <br />Payments on notes payable <br />Refunding Bonds Proceeds <br />Net change due to internal service funds incorporated into statement of activities <br />Changes in compensated absences <br />Changes in bond interest payable <br />Special assessments, property tax and tax increment collected for prior years <br />Change in net assets of governmental activities <br />The notes to the financial statements are aal integral part of this statement, <br />W <br />xx "i I K 7 <br />P97.112) <br />2. i.. 3 , <br />1. r25P: l <br />024.rlr1 <br />146.55 1 <br />S a 1.6RG. I }� <br />