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CITY OF ROSEVILLE, MINNESOTA <br />RECONCILIATION OF THE STATEMENT OF REVENUES, <br />EXPENDITURES, AND CHANGES IN FUND BALANCES OF <br />GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES <br />For the Year Ended December 31, 2012 <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 amount <br />represents the difference between capital outlays and depreciation in the current period. <br />Net book value on sales of capital assets <br />Payments on general obligation debt <br />General Obligation bonds issued <br />Premium on general obligation bonds issued <br />Net change due to internal service funds incorporated into statement of activities <br />Net change in net pension obligation fire relief <br />Net change in net pension obligation OPEB <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 an integral part of this statement. <br />34 <br />$ 1615931135 <br />2,577,511 <br />(227,466) <br />1,435,000 <br />(15,685,000) <br />(11444,996) <br />20,084 <br />40,389 <br />(99,315) <br />(104,498) <br />(112,001) <br />$ 314341510 <br />