Fund statements, reconciliation

A county governments total fund balances, governmental funds is $23,000,000. Other information is as follows:

Internal service fund net position	$1,500,000
General obligation long-term debt	25,000,000
Accrued pension and OPEB liabilities of proprietary funds	3,000,000
Accrued pension and OPEB liabilities of governmental funds	4,200,000
Capital assets used in governmental activities, net.	16,000,000
Proprietary funds capital assets, net.	7,000,000

The government-wide balance sheet reports net position of governmental activities of:

$ 29,300,000

$ 11,300,000

$ 9,800,000