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Exhibit F
Reconciliation of the change in fund balance-total governmental funds
to the change in net position of governmental activities:
Net Change in Fund Balances -
Total Governmental Funds (Exhibit D)
(152,631)
$
activities (Exhibit B) are different because of the following:
Governmental funds report capital outlays as expeditures.
However, in the statement of activities the cost of those
assets is allocated over their estimated useful lives and
reported as depreciation expense. This is the amount by
which depreciation expense exceeded capital outlay
in the current period.
(78,194)
Change in Net Position of Governmental Activities (Exhibit B)
(230,825)
$
GANADO FIRE DISTRICT
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES
TO THE STATEMENT OF ACTIVITIES
Amounts reported for governmental activities in the statement of
AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS
FOR THE YEAR ENDED
JUNE 30, 2016
-The Notes to the Financial Statements are an Integral Part of This Statement-
DRAFT