Explain how expenditures are classified and reported on the statement below. Compare these amounts to the amounts reported as expenses for the same functions or programs on the statement of activities. Do the amounts agree? If not, can you think of a reasonable explanation for the difference?

Agricultural Land Preservation Fund General Capital Projects Fund Other Governmental Funds Total Governmental Funds 8,156,646 7,841,755 102,102,956 23.012,081 654,226,577 533,151,563 1,673,415 43,490,797 59,537,731 10,774,536 23,049,357 45,762,142 491,736 4,645,767 3,002,004 (496,321) 60,540 1,053,027 852,987 13,567,305 (496,321) 60,540 6,641,437 4,071,307 852,987 1,546,337 16,880,092 1,335,203,767 6,000 10,668,329 6,778,364 25,886,391 7,956,241 208,495,098 10,363,285 1,013,484 2,984,222 General Fund REVENUES Property taxes $ 552,123,621 Other local taxes 494,141,081 State shared taxes 1,673,415 Revenues from other governments 9,666,904 Charges for services 13,775,589 Investment income: Interest on investments 5,427,798 Decrease in fair value of investments Installment interest from housing loans Licenses and permits 6,641,437 Fines and forfeitures 3,018,280 Developer fees Payments from component units 1,546,337 Miscellaneous program revenues 2,139,487 Total revenues 1,090,153,949 EXPENDITURES Current: General government 46,348,699 Legislative & judicial 27,881,384 Public works 74,745,429 Public safety 129,734,600 Recreation and parks 22,773,852 Community services 37,380,452 Education 655,977,569 Capital improvements Debt service: Principal 65,121,048 Interest 46,853,007 Total expenditures 1,106,816,040 Excess (deficiency) of revenues over expenditures (16,662,091) OTHER FINANCING SOURCES (USES) Bond premium Capital lease Capital-related issuance of debt 793,086 Refunding bonds issued Payment to bond refunding escrow agent Transfers in 26,946,081 Transfers out (12,713,690) Total other financing sources (uses) 15,025,477 Net change in fund balances (1,636,614) Fund balances (deficit) - beginning 142,244,531 Fund balances (deficit) - ending $ 140,607,917 The accompanying notes are an integral part of these financial statements. 3,917,786 639,007 34,693,526 106,217,400 20,397,611 10,011,335 60,629,770 28,520,391 113,436,661 235,952,000 43,171,463 47,391,787 707,246,000 140,460,747 51,268,431 76,358,310 64,102,437 4,232,529 5,077,092 10,323,105 345,224 2,102,219 143,076,467 (117,190,076) 374,920 3,023,665 243,377,687 (34,882,589) 69,728,497 57,055,983 1,503,593,299 (168,389,532) 10,165,667 88,394,770 20,272,862 (21,617,153) 13,203,236 (10,741,677) 99,677,705 2,054,325 2,223,000 19,522,621 2,312,138 (2,407,405) 24,657,113 (20,201,518) 28,160,274 (6,722,315) 130,389,937 123,667,622 12,219,992 2,223,000 108,710,477 22,585,000 (24,024,558) 64,806,430 (43,860,518) 142,659,823 (203,633) (203,633) 141,591 58,747,446 58,889,037 (17,512,371) (15,934,652) (33,447,023) (25,729,709) 315,447,262 289,717,553 Agricultural Land Preservation Fund General Capital Projects Fund Other Governmental Funds Total Governmental Funds 8,156,646 7,841,755 102,102,956 23.012,081 654,226,577 533,151,563 1,673,415 43,490,797 59,537,731 10,774,536 23,049,357 45,762,142 491,736 4,645,767 3,002,004 (496,321) 60,540 1,053,027 852,987 13,567,305 (496,321) 60,540 6,641,437 4,071,307 852,987 1,546,337 16,880,092 1,335,203,767 6,000 10,668,329 6,778,364 25,886,391 7,956,241 208,495,098 10,363,285 1,013,484 2,984,222 General Fund REVENUES Property taxes $ 552,123,621 Other local taxes 494,141,081 State shared taxes 1,673,415 Revenues from other governments 9,666,904 Charges for services 13,775,589 Investment income: Interest on investments 5,427,798 Decrease in fair value of investments Installment interest from housing loans Licenses and permits 6,641,437 Fines and forfeitures 3,018,280 Developer fees Payments from component units 1,546,337 Miscellaneous program revenues 2,139,487 Total revenues 1,090,153,949 EXPENDITURES Current: General government 46,348,699 Legislative & judicial 27,881,384 Public works 74,745,429 Public safety 129,734,600 Recreation and parks 22,773,852 Community services 37,380,452 Education 655,977,569 Capital improvements Debt service: Principal 65,121,048 Interest 46,853,007 Total expenditures 1,106,816,040 Excess (deficiency) of revenues over expenditures (16,662,091) OTHER FINANCING SOURCES (USES) Bond premium Capital lease Capital-related issuance of debt 793,086 Refunding bonds issued Payment to bond refunding escrow agent Transfers in 26,946,081 Transfers out (12,713,690) Total other financing sources (uses) 15,025,477 Net change in fund balances (1,636,614) Fund balances (deficit) - beginning 142,244,531 Fund balances (deficit) - ending $ 140,607,917 The accompanying notes are an integral part of these financial statements. 3,917,786 639,007 34,693,526 106,217,400 20,397,611 10,011,335 60,629,770 28,520,391 113,436,661 235,952,000 43,171,463 47,391,787 707,246,000 140,460,747 51,268,431 76,358,310 64,102,437 4,232,529 5,077,092 10,323,105 345,224 2,102,219 143,076,467 (117,190,076) 374,920 3,023,665 243,377,687 (34,882,589) 69,728,497 57,055,983 1,503,593,299 (168,389,532) 10,165,667 88,394,770 20,272,862 (21,617,153) 13,203,236 (10,741,677) 99,677,705 2,054,325 2,223,000 19,522,621 2,312,138 (2,407,405) 24,657,113 (20,201,518) 28,160,274 (6,722,315) 130,389,937 123,667,622 12,219,992 2,223,000 108,710,477 22,585,000 (24,024,558) 64,806,430 (43,860,518) 142,659,823 (203,633) (203,633) 141,591 58,747,446 58,889,037 (17,512,371) (15,934,652) (33,447,023) (25,729,709) 315,447,262 289,717,553