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Conejo Recreation and Park District Reconciliation of the Governmental Funds Balance Sheet to the Government -Wide Statement of Net Position June 30, 2018 Total Fund Balances - Total Governmental Funds $ 40,219,986 Amounts reported for governmental activities in the Government -Wide Statement of Net Position were different because: In governmental funds, only current assets were reported. In the Statement of Net Position, all assets are reported, including capital assets and accumulated depreciation. Nondepreciable capital assets Depreciable capital assets, net $ 59,928,707 33,457,928 93,386,635 Investment in joint venture - COSCA has not been included as a financial resource in the governmental funds. 38,169,562 Certain revenues are not recognized in the governmental funds because they were not collected within the prescribed time period after year-end. However, these revenues and associated receivables are included in the government -wide financial statements. 1,369,250 Long-term liabilities are not due and payable in the current period. Therefore, they aro not reported in the governmental funds' Balance Sheet. Claims payable $ (666,444) Compensated absences (1,537,235) Net other post -employment benefits liability (10,836,108) Net pension liability (14,209,757) (27,249,544) Certain actuarially determined gains and losses, and current year payments to the net pension liability and net OPEB liability are deferred and are not reported on the governmental funds' Balance Sheet. Deferred inflow of resources - OPEB Deferred outflow of resources - pension Deferred inflow of resources - pension Net position of governmental activities See Accompanying Notes to Basic Financial Statements. 22 $ (1,006,684) 4,404,357 (445,714) 2,951,959 $ 148,847,848