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PIEDMONT AREA MENTAL HEALTH, <br />DEVELOPMENTAL DISABILITIES AND SUBSTANCE ABUSE AUTHORITY <br />RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN <br />FUND BALANCES -GOVERNMENTAL FUND - TO THE STATEMENT OF ACTIVITIES <br />YEAR ENDED JUNE 30, 2006 <br />Net Changes in Fund Balances -Total Governmental Funds <br />Governmental funds report capital outlays as expenditures. However, in the <br />Statement of Activities the cost of those assets is allocated over their <br />estimated useful lives and reported as depreciation expense. This is the <br />amount by which depreciation exceeded capital outlay in the current period. <br />Revenues in the statement of activities that do not require current financial <br />resources are not reported as revenues In the funds. <br />Some expenses in the statement of activities that do not require current <br />financial resources are not reported as expenses in the funds. <br />Change In Net Assets <br />$ 10,397,886 <br />(157,995) <br />(1,722,258) <br />280,325 <br />$ 8,797,958 <br />See accompanying Notes to Financial Statements. <br />(15) <br />G -'1 <br />