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CITY OF LA PORTE, TEXAS <br />RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO <br />THE STATEMENT OF NET POSITION <br />SEPTEMBER 30, 2016 <br />Amounts reported for governmental activities in the Statement of Net Position are different because: <br />Total fund balance, governmental funds$67,753,358 <br />Capitalassetsusedingovernmentalactivitiesarenotcurrentfinancialresourcesandthereforeare <br />notreportedinthisfundfinancialstatement,butarereportedinthegovernmentalactivitiesofthe <br />Statement of Net Position.73,038,885 <br />Certainotherlong-termassets(propertytaxes,courtfines,EMSandotherreceivables)arenot <br />availabletopaycurrentperiodexpendituresandthereforearenotreportedinthisfundfinancial <br />statement, but are reported in the governmental activities of the statement of net position. <br />2,876,299 <br />Someliabilitiesanddeferredoutflowsandinflowsarenotdueandpayableinthecurrentperiodand <br />arenotincludedinthefundfinancialstatement,butareincludedinthegovernmentalactivitiesof <br />the statement of net position. <br />Bonds payable( 22,815,000) <br />Certificates of obligation payable( 12,335,000) <br />Premium on bonds( 1,627,335) <br />Deferred charge on refunding1,037,729 <br />Interest payable( 46,023) <br />Due to developer( 5,509,405) <br />Compensated absences( 3,000,345) <br />Deferred resources related to pensions8,220,241 <br />Net pension liability( 19,512,126) <br />Net OPEB obligation( 12,056,360) <br />Theassetsandliabilitiesofcertaininternalservicefundsarenotincludedinthefundfinancial <br />statements but are included in the governmental activities of the Statement of Net Position. <br />13,887,256 <br />$89,912,174 <br />Net position of governmental activities <br />The notes to the financial statements are an <br />17 <br />integral part of this statement. <br /> <br />