Reconciliation Fund Balanc

Prepare a Reconciliation to explain the differences between the Total Governmental Fund Balance and the Total Net Position for Governmental Activities based on the following information.

On the Governmental Funds Balance Sheet, the total Fund Balance for the

Total Governmental Funds column is $ 31,134,127

In the Government-wide Statement of Net Position, the total Net Position for

the Governmental Activities Column is $222,063,205

The following amounts are included in the Government-wide Statement of

Net Position and not included in the Governmental Funds Balance Sheet:

Assets

Land $ 50,067,172

Construction in Progress 9,870,118

Buildings, Machinery, equipment, and vehicles, and Infrastructure 224,545,168

net of accumulated depreciation

Net Pension Assets 454,389

Long-term Liabilities

Amounts included in Receivables that are reported as deferred inflows (unavailable

revenues) in the Governmental Funds Balance Sheet $ 4,874,014