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CITY OF ROSEVILLE <br />NOTES TO FINANCIAL STATEMENTS <br />DECEMBER 31, 2001 <br />NOTE 2- RECONCILIATION OF GOVERNMENT- <br />WIDE AND FLTND FINANCIAL STATEMENTS (Continued) <br />A. Explanation of certain differences between the governmental fund balance sheet and the <br />government-wide statement of net assets (Continued) <br />Long-term debt: <br />Bonds payable <br />Bond interest payable <br />Notes payable <br />Compensated absences <br />Change to Net Assets <br />Internal service funds <br />Fixed assets (net of depreciation) <br />Addition of deferred revenues <br />Net change to net assets - governmental activities <br />$ (12,870,000) <br />(192,801) <br />(57,786) <br />(486,081) <br />$ (13,606,668) <br />2,815,680 <br />106,053,644 <br />3,890,007 <br />$ 99,152,663 <br />B. Explanation of certain differences between the governmental fund statement of revenues, <br />expenditures and changes in fund balances and the governmental-wide statement of activities <br />The govemmental fund statement of revenues, expenditures, and changes in fund balances includes a <br />reconciliation between net changes in fund balances-total governmental funds and change in net <br />assets of governmental activities as reported in the government-wide statement of activities. The <br />details of this difference aze as follows: <br />45 <br />