tailieunhanh - Accountants’ Report and Financial Statements June 30, 2007_part2

Hợp nhất huyện Public Library số 3 được biết đến như là Thư viện công cộng Mid-Continent Bản Tuyên Bố về Quỹ Doanh thu của Chính phủ, Chi phí và thay đổi trong cân đối Quỹ / Báo cáo hoạt động năm kết thúc ngày 30 tháng 6 2007 | Consolidated Public Library District No. 3 Known As Mid-Continent Public Library Statement of Governmental Fund Revenues Expenditures and Changes in Fund Balance Statement of Activities Year Ended June 30 2007 Statement Revenues Property taxes Fines fees and other Investment income State aid Federal and state grants Total revenues Expenditures Expenses Salaries and benefits Periodicals and other library materials Occupancy expense General and administrative Depreciation Total expenditures expenses Excess of Revenues over Expenses Other Financing Sources Bond proceeds Change in Net Assets Fund Balance - Net Assets Beginning of Year Fund Balance - Net Assets End of Year General Fund Adjustments of Activities 37 622 692 37 622 692 1 210 345 400 227 810 118 2 909 400 142 867 2 766 533 277 331 277 331 25 845 25 845 42 045 613 543 094 41 502 519 20 120 860 6 715 20 114 145 9 356 416 6 458 031 2 898 385 5 690 605 3 539 668 2 150 937 3 888 266 859 145 3 029 121 6 830 465 6 830 465 39 056 147 4 033 094 35 023 053 2 989 466 3 490 000 6 479 466 9 984 016 9 984 016 12 973 482 6 494 016 6 479 466 41 824 984 54 089 210 95 914 194 54 798 466 47 595 194 102 393 660 This is trial version See Notes to Financial Statements Jl d-f 8 Consolidated Public Library District No. 3 Known As Mid-Continent Public Library Reconciliation of the Statement of Activities with Governmental Fund Revenues Expenditures and Changes in Fund Balance Year Ended June 30 2007 Net change in fund balances - total governmental funds 12 973 482 Amounts reported for governmental activities in the statement of activities are different 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 and reported as depreciation expense. This is the amount by which capital outlays 10 478 947 exceeded depreciation 6 830 465 . 3 648 482 Some expenses reported in the statement of activities do not require .