Below is the June 30, 2014, governmental funds balance sheet for Collins County (in thousands):
Assets
Cash....................................................... $200,000
Property taxes receivable, net...........................128,000
State grant receivable.................................... 100,000
Investments................................................150,000
Total...................................................... $578,000
Liabilities and fund balances
Accounts payable........................................ $175,000
Fund balance-restricted.................................. 20,000
Fund balance-assigned for capital projects...........200,000
Fund balance-assigned for debt service............... 80,000
Fund balance-unassigned.............................. 103,000
Total........................................................$578,000
Additional information (in thousands):
1. The county owns capital assets with original cost of $430,000 and accumulated depreciation of $ 150,000.
2. Total accrued compensated absences and OPEB costs are $65,000.
3. Total bonds payable outstanding is $250,000.
4. Accrued interest payable on bonds is $3,000.
5. Internal service fund net position is $5,000.
Required
Prepare a reconciliation of governmental funds fund balances to governmental activities net position as of June 30, 2014.