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CITY OF TERRELL, TEXAS ANNUAL FINANCIAL REPORT SEPTEMBER 30, 2007_part5

Net thay đổi trong cân đối quỹ, tổng số quỹ của chính phủ: Các khoản được báo cáo cho các hoạt động của chính phủ trong Tuyên bố về các hoạt động khác nhau bởi vì: kinh phí của Chính phủ báo cáo chi tiêu đối với tài sản vốn là chi phí vì kinh phí đó sử dụng nguồn lực tài chính hiện hành. | CITY OF TERRELL TEXAS RECONCILIATION OF THE STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30 2007 Net change in fund balances - total governmental funds 3 268 994 Amounts reported for governmental activities in the Statement of Activities are different because Governmental funds report outlays for capital assets as expenditures because such outlays use current financial resources. In contrast the Statement of Activities reports only a portion of the outlay as expense. The outlay is allocated over the assets estimated useful lives as depreciation expense for the period. This is the amount by which capital outlays exceeded depreciation in the current period. 4 108 386 Governmental funds do not present revenues that are not available to pay current obligations. In contrast such revenues are reported in the Statement of Activities when earned. 105 299 Governmental funds report bond proceeds as current financial resources. In contrast the Statement of Activities treats such issuance of debt as a liability. Governmental funds report repayment of bond principal as an expenditure In contrast the Statement of Activities treats such repayments as a reduction in long-term liabilities. This is the amount by which proceeds exceeded repayments. 410 437 Some expenses reported in the Statement of Activities do not require the use of current financial resources and these are not reported as expenditures in governmental funds 204 979 Internal Service Funds are used by management to charge the costs of certain activities such as equipment maintenance and self-insurance to individual funds. The net revenue expense of certain Internal Service Funds is reported with governmental activities. 434 571 Change in net assets of governmental activities 1 584 720 The accompanying notes are an integral part of these financial statements. This is trial version www.adultpdf.com THIS PAGE LEFT BLANK