COG Comprehensive Annual Financial Report

-24- Exhibit A-9

City of Greensboro Reconciliation of the Statement of Net Position-Proprietary Funds To the Statement of Net Position June 30, 2018

Net position - proprietary funds Amounts reported for business-type activities in the statement of net position are different because:

$ 720,732,137

Internal service funds

7,196,577

Net position of business-type activities

$ 727,928,714

The notes to the financial statements are an integral part of this statement.