WAUKESHA COUNTY Waukesha, Wisconsin

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WAUKESHA COUNTY, WISCONSINRECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES INFUND BALANCES - GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIESDecember 31, 2010Net changes in fund balances - total governmental funds $ 5,185,741Amounts reported for governmental activities in the Statement of Activities aredifferent 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 capital assets and contributions exceeded depreciation in thecurrent period (see Note 2.B.) 11,706,087Repayment of bond principal is an expenditure in the governmental funds, but the repaymentreduces long term liabilities in the Statement of Net Assets. 10,925,000The issuance of long term debt is an other financing source in the governmental funds, but theissuance increases long term liabilities in the Statement of Net Assets. (9,000,000)Some expenses reported in the Statement of Activities, such as compensated absences andinterest payable, do not require the use of current financial resources and therefore are notreported as expenditures in governmental funds. (see Note 2.B.) 108,690Internal service funds are used by management to charge the costs of various services toindividual funds and functional categories. (114,962)Governmental funds report loan repayments as revenues and the issuance ofnew loans as expenditures. These activities are reported as changes in loans receivablein the government-wide statements. Delinquent property taxes are also not expected to be paidduring the current period and are not reported in the governmental funds. 1,394,417Change in Net Assets of Governmental Activities $ 20,204,973See notes to financial statements.35
MAJOR PROPRIETARY FUNDSAIRPORT OPERATIONS/DEVELOPMENT FUND - To account for the operation andmaintenance of the County airport buildings and runways, located in Waukesha, Wisconsin.
Page 1 and 2: WAUKESHA COUNTYCOMPREHENSIVE ANNUAL
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Page 7 and 8: Daniel P. VrakasCounty ExecutiveJun
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WAUKESHA COUNTY Waukesha, Wisconsin

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