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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, 2001 <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 debt service <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 an integral part of this statement. <br />26 <br />$ (11,134,392) <br />2,825,219 <br />(466,243) <br />19,095,404 <br />196,405 <br />99,811 <br />286,408 <br />(592,447) <br />$ 10,310,165 <br />