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City of San Leandro <br />Reconciliation of the Net Change in Fund Balances -Total Government Funds with <br />the Statement of Activities <br />For the year ended June 30, 2018 <br />The schedule below reconciles the Net Changes in Fund Balances reported on the Governmental Funds Statement of <br />Revenues, Expenditures and Changes in Fund Balance, which measures only changes in current assets and current <br />liabilities on the modified accrual basis, with the Change in Net Position of Governmental Activities reported in the <br />Statement of Activities, which is prepared on the full accrual basis. <br />NET CHANGE lN FUND BALANCES -TOTAL GOVERNMENTAL FUNDS <br />Amounts reported for governmental activities in the Statement of Activities <br />are different because of the following: <br />CAPITAL ASSET TRANSACTIONS <br />Governmental Funds report capital outlays as expenditures. However, in the Statement of Activities the cost of those <br />assets is capitalized and allocated over their estimated useful lives and reported as depreciation expense. <br />Capital expenditures are therefore added back to fund balance <br />Loss on disposal of capital assets is deducted from fund balance <br />Depreciation expense is deducted from the fund balance. The amount excludes the depreciation of$791,321, <br />which is reported in the Internal Service Funds. <br />ACCRUAL OF NON-CURRENT ITEMS <br />The amounts below included in the Statement of Activities do not provide or (require) the use of current financial <br />resources and therefore are not reported as revenue or expenditures in governmental funds (net change): <br />Unearned revenue <br />Long-term debt <br />Bond discount <br />Bond premium <br />Interest payable <br />Compensated absences <br />Net pension liabilities, related deferred outflows and inflows of resources <br />Net OPEB liabilities, related deferred outflows and inflows of resources <br />ALLOCATION OF lNTERNAL SERVICE FUND ACTMTY <br />Internal Service Funds are used by management to charge the costs of certain activities, 'such as equipment acquisition, <br />maintenance, and insurance to individual funds. The portion of the net revenue (expense) of these Internal Service Funds <br />arising out of their transactions with governmental funds is reported with governmental activities, because they service <br />those activities. <br />Change in Net Position -All Internal Service Funds <br />CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES <br />See Accompanying Notes to Basic Financial Statements <br />33 <br />$ 11,666,774 <br />7,930,476 <br />(867,050) <br />(15,968,046) <br />(517,222) <br />3,206,330 <br />(10,119) <br />183,741 <br />(38,668) <br />172,344 <br />(13,306,047) <br />1,136,479 <br />2,366,658 <br />$ (4,044,350) <br />498