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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, 2009 <br />Amounts reported for governmental activities in the statement of activities <br />are different because: <br />Net change in fund balances - -total governmental funds $ (198259359) <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. 695339396 <br />Net book value on sales (3559204) <br />Proceeds from sales of capital assets (839255) <br />Payments on general obligation debt 290309000 <br />General obligation bond proceeds (292259000) <br />Net change due to internal service funds incorporated into statement of activities 1609706 <br />Net change in net pension obligation fire relief (3299291) <br />Net change in net pension obligation OPEB (1159620) <br />Changes in compensated absences (539574) <br />Changes in bond interest payable (169062) <br />Special assessments, property tax and tax increment collected for prior years 5599466 <br />Change in net assets of governmental activities $ 492809203 <br />The notes to the financial statements are an integral part of this statement. <br />32 <br />