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-24-

Exhibit A-9

Net position - proprietary funds

685,932,033

$

Amounts reported for business-type activities in the statement of net position

are different because:

Internal service funds

7,274,193

Net position of business-type activities

693,206,226

$

City of Greensboro

Reconciliation of the Statement of Net Position-Proprietary Funds

To the Statement of Net Position

June 30, 2016

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