Comprehensive Annual Financial Report 2012 - Kettering City ...

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KETTERING CITY SCHOOL DISTRICT Reconciliation Of The Statement Of Revenues, Expenditures And Changes In Fund Balances Of Governmental Funds To The Statement Of Activities For The Fiscal Year Ended June 30, 2012 Net Change in Fund Balances - Total Governmental Funds $ 1,520,362 Amounts reported for governmental activities in the statement of activities are different because Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives as depreciation expense. This is the amount by which depreciation exceeded capital outlays in the current period. (1,541,317) The net effect of various miscellaneous transactions involving capital assets (i.e., sales, trade-ins, and donations) is to decrease net assets. (13,487) Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. (395,036) The repayment of principal of long-term debt consumes current financial resources of governmental funds, but does not have any effect on net assets. 3,436,113 In the statement of activities, interest is accrued on outstanding bonds whereas in governmental funds, an interest expenditure is reported when due. 56,150 Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. (100,911) The internal service fund is used by management to charge the costs of services to individual funds and is not reported in the statement of activities. Governmental fund expenditures and related internal service fund revenues are eliminated. The net revenue (expense) of the internal service funds are allocated among the governmental activities. (76,768) Change in Net Assets of Governmental Activities $ 2,885,106 See accompanying notes to the basic financial statements DRAFT - 18 - 12/18/2012
KETTERING CITY SCHOOL DISTRICT Ashley Stull, 8 th Grade DRAFT - 19 - 12/18/2012
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