The following information has been provided by the City of Edward for its most recent December 31 fiscal year-end. The information provided relates to financial information needed to reconcile the net change in governmental fund balances to the change in net position of governmental activities.

Net change in total governmental fund balances $ 322,791
Change in net position of governmental activities 228,084
Capital outlay reported as expenditures 237,762
Long-term debt issuance (notes and leases) 314,083
Depreciation expense 36,955
Accrued expenses that do not require use of current financial resources 4,550
Revenues that do not provide current financial resources 23,119
Prepare reconciliation of the net change in governmental fund balances to the change in net position of governmental activities for the

CITY OF EDWARD
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances—Governmental Funds to the Statement of Activities
December 31
Net change in fund balances—governmental funds
Amounts reported for the governmental activities in the statement of activities are different because:
Governmental funds report capital outlays as expenditures.
Some revenues in the statement of activities do not provide current financial resources and are not reported as revenues in the governmental funds.
Debt proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the statement of net position. This is the amount of proceeds.
Some expenses reported in the statement of activities do not use current financial resources and are not reported as expenditures in the governmental funds.
Change in net position of governmental activities