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ESCAMBIA COUNTY, FLORIDA
RECONCILIATION OF THE STATEMENT
OF REVENUES, EXPENDITURES, 
AND CHANGES IN FUND BALANCES
OF GOVERNMENT FUNDS TO THE 
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED SEPTEMBER 30, 2011
Net change in fund balances ‐ total governmental funds
($9,896,839)
  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 depreciated over their estimated useful lives:
               Expenditures for capital assets
$55,896,861
               Less current year depreciation
(47,367,455)
8,529,406
      Repayment of borrowed funds ‐ principal is an expenditure in governmental funds, but the repayment reduces 
      long‐term liabilities in the statement of net assets:   
               Principal payments
3,997,504
    Expenses and revenues related to the issuance of bonds is amortized over the life of the bonds:
              Bond issuance costs
(79,649)
              Original issue premium/discount
42,882
(36,767)
      Some expenses reported in the statement of activities do not require the use of current financial resources and 
      therefore are not reported as expenditures in governmental funds:
               Salary expense associated with compensated absences
158,293
               Salary expense associated with other post‐employment benefits
(980,403)
                Expenses associated with pollution remediation obligations
(2,000,000)
      Internal service funds are used by management to charge the costs of certain activities to individual funds. 
           The net (expenses) revenue of the internal service fund is reported with governmental activities
6,390,701
      Losses on disposal of capital assets do not reduce financial resources of governmental funds.
(193,531)
     Donations of capital items increase financial resources of governmental funds.
738,991
      Change in net assets of governmental activities
$6,707,355
The accompanying notes are an integral part of the financial statements 
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