Below is the June 30, 2014, governmental funds statement of revenues, expenditures, and changes in fund balances for Collins County (in thousands):
Revenues
Property taxes............................................................ $ 650,000
Fines and licenses...........................................................100,000
Investment revenue........................................................... 4,000
Grants........................................................................230,000
Total......................................................................... 984,000
Expenditures
General government........................................................320,000
Health and safety...........................................................330,000
Education....................................................................260,000
Capital outlay.................................................................70,000
Debt service: interest........................................................ 10,000
Debt service: principal...................................................... 90,000
Total........................................................................1,080,000
Excess of revenues over (under) expenditures......................... (96,000)
Other financing sources (uses)
Bond proceeds..............................................................125,000
Proceeds from sale of capital assets.......................................15,000
Total.........................................................................140,000
Excess of revenues and other financing sources over
expenditures and other financing uses....................................
Additional information (in thousands):
1. Depreciation for 2014 on governmental funds' capital assets is $40,000.
2. Pension and OPEB costs incurred during 2014 total $95,000.
3. Accrued interest expense for 2014 is $3,000.
4. Change in internal service fund net position for 2014 is
5. The book value of capital assets sold was $20,000.
Required
Prepare a reconciliation of governmental funds change in fund balances to governmental activities change in net position for the year ended June 30, 2014.