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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, 2013 <br />Amounts reported for governmental activities in the statement of activities <br />are different because: <br />Net change in fiuid 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 usefullives and reported as depreciation expense. This amount <br />represents the difference between capital outlays and depreciation in the <br />current period. <br />Capital outlay and improvements <br />Depreciation expense <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 seivice 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 />Adjustment for modified accrual revenue recognition related to Special assesslnents, <br />delinquent property tax and delinquent tax increment <br />Change in net position of governinental activities <br />The notes to the financial statements are an integral part of this statement. <br />34 <br />$ (209,206) <br />9,359,560 <br />(4,037,402) 5,322,158 <br />(153,415) <br />1,230,000 <br />(3,980,000) <br />(97,220) <br />(392,409) <br />103,860 <br />(123,032) <br />7,415 <br />(153,481) <br />202,799 <br />$ 1,757,469 <br />