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CITY OF ROSEVILLE, MINNESOTA <br />RECONCILIATION OF THE STATEMENT OF REVENUES, <br />EXPENDITURES, AND CHANGES IN FUND BALANCE OF <br />GOVERNMEN'T'AL FUNDS TO THE STATEMENT OF ACTIVITIES <br />For the Year Ended December 31, 2406 <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 />The effect of transactions involving capital assets including losses on disposals, <br />which decrease net assets. <br />Payments on general obligation debt <br />Payments on notes payable <br />Net change due to internal service funds incorporated into statement of activities <br />Net change due to the fire relief pension obligation <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 />32 <br />$ 2,3313991 <br />1,747,916 <br />(286,889) <br />1,245,000 <br />41738 <br />15,376 <br />62,758 <br />(227,248) <br />16,680 <br />(420,411) <br />$ 434899911 <br />