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.