Following are the governmental fund financial statements of the City of Carrollton, Texas (adapted from a recent CAFR). All amounts are reported in thousands of dollars.

City of Carrollton, Texas
Statement of Revenues, Expenditures, and Changes in Fund Balances
Governmental Funds
For the Year Ended September 30, 20X1
(amounts in thousands)

City of Carrollton, Texas
Governmental Activities€”General Capital Assets
For the Year Ended September 30, 20X1
(amounts in thousands)

City of Carrollton, Texas
Governmental Activities€”General Long-Term Liabilities
For the Year Ended September 30, 20X1
(amounts in thousands)

Additional Information
1. Interest to be accrued on long-term debt is $948.
2. All of the deferred revenue resulted from property taxes not being collected within the 60-day availability period. Also, $564 in property tax revenue was deferred in last year€™s fund statements.
3. The net increase in long-term compensated absences payable, health claims liability and long-term risk liability is allocable to the governmental functions as follows: 20%, general government; 50%, public safety; and 15% each for development services and culture and recreation.
4. The proceeds from the sales of capital assets were for all retirements that occurred in the 20X0€“20X1 fiscal year.
5. Interest expenditures of $767 reported in the 20X0 fiscal year were properly accrued in the previous fiscal year.
6. The net of all transfers were from the Enterprise Funds.

Required
Prepare each of the following for the City of Carrollton as of September 30, 20X1.
a. Governmental Funds Balance Sheet Conversion Worksheet.
b. Total Fund Balance to Total Net Positionreconciliation.

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City of Carrollton, Texas Balance Sheet Governmental Funds September 30, 20X1 amounts in thousands) General Other General Service Drainage FacilitesFunds S24,654 $5,958 $44,310 $14,043 $21,250 Total Debt Streets and and Public Governmental Governmental Funds $110,215 Cash and cash equivalents Receivables (net where applicable of allowance for doubtful accounts Ad valorem taxes Other taxes Accrued interest 572 293 2,453 287 865 2,453 899 394 69 149 166 e from other governments. Prepaid items 229 49 Total assets $27,994 $6,251 $44,933 $14,161 $21565 $114,904 Liabilities Accounts payable.. . Accrued interest. Arbitrage liability . .. Unearned revenue.. _..4,782 $ S 3,042 $503 S 592 8,919 115 115 58 818 3,860 818 9.910 Total labilities 4,782 173 503 592 Deferred Inflows of Reso urces Deferred revenue3 568 285 229 1,082 Fund Balances Nonspendable Restricted Assigned Unassigned 5,793 40444 11,435 2,223 14,968 6,005 236 22,402 8,864 22,402 $103,912 400 Total fund balances. S22,644 $5,793 $40,844 13,658 $20.973 General Other Total Deb Streets and and Public Governmental Governmental Revenues Gna ServieDrainage Facilities Funds Funds Ad valorem $29,353 $16,006 $ - S 2,795 $50,627 Penalty and interest . . Sales 20,861 20,861 143 Franchise fees Assessments Charges for services. . Intergovernmental Licenses and permits. . Investment income Fines and forfeitures . ···· Miscellaneous.... 4,051 74 1,751 1,893 3,752 3,561 1,751 4,534 2,290 1,008 41 1,509 868 100,877 72,067 16.224 4,077 3,737 4.772 Expenditures Current General government and administration. Public safety Development services Culture and recreation 12,693 36,159 12,693 36,531 9.5 372 10,984 23,461 8,960 108.351 Capital outlay Debt service . 13,900 Principal retirement.. -8,960 Interest and fiscal charges l expenditures Excess (deficiency) of revenues over 6,039 69.39314,9 O 13,900 4,273 5.786 expenditures.... 2,674 1,225 9,823 (536 1014)(7474) Other linancing sources (uses) 17,185 24,825 16 Bonds issued 2,000 16 1,600 895 5,640 Sale of capital assets Transfers in.. Transfers out 20 4,816 6,048 (1816) 30,693 337 Total other financing 3,604 (584) 17,522 4511 5,640 4,626 sources (uses) 641 Net change in fund balances..: ...6,278 Fund balances at beginning of year Fund balances at end of Fear 33,146 $22,6445,792 $40,845 16366 5151 9,682 $13,657 80,693 S103,912 $20,974 AdditionsRetirements Balance October Completions Adjustments September 30 Balance Capital assets not being depreciated Land. . Construction in progress $ 92,586 449 93.035 $93,669 $ (1,083) 449 449 Total capital assets not being depreciated. . . 93,669 1,083) Capital assets being depreciated Buildings. Equipment Improvements. . . Infrastructure 46,778 23,224 29,324 347,269 446.595 71 3,266 1,524 18,151 (1,448) (2,260) (29.665) 46.838 25,042 28.588 335,755 436.223 Total capital assets being depreciated 23:01233,384) Less accumulated depreciation for Buildings Equipment Improvements.. Infrastructure (20,807) (12,741) (1508) (1,921) (1,831) 17,205 1,250 2,260 29,665 33,184 (22.306) (13,412) (7,030) (132,591) (175339) 1,459) Total accumulated depreciation. Total capital assets being depreciated, net General government capital assets, net (145,051) (186,058) 260,537 354,206 547 $ 99 260,884 $ (1,283)$353,919 Depreciation expense was charged as direct expense to programs of the primary government as follows: General government and admi Public Safety... Development services Culture and recreation $ 583 1,763 17,505 2,614 22,465 nistrati on Adapted from a recent Comprehensive Annual Financial Report for the City of Carrollion, Texas.) Balance Balance October 1 Due Within One Year Additions Reductions September 30 $134,732 155 337 11,288 1,425 2,195 $150,132 $22,825 2,016 $8,467 156 337 797 5,645 1,268 $16,670 $149,090 2,015 $10,313 General obligation bonds Certificates of obligation.... Notes payable Compensated absences Health claims liability Long-term risk liability 358 1,384 5,445 1,268 $32,938 11,875 1,225 2,195 $166,400 674 1,225 $12,570