Reconciliation of Governmental Funds Balance Sheet to Government-Wide Statement of Net Position Below is the June 30, 2017, governmental funds balance sheet for Collins County (in thousands): Additional information (in thousands): The county owns capital assets with original cost of $430,000 and accumulated depreciation of $150,000. Total accrued compensated absences and OPEB costs arc $65,000. Total bonds payable outstanding is $250,000. Accrued interest payable on bonds is $3,000. Internal service fund net position is $5,000. Required Prepare a reconciliation of governmental funds fund balances to governmental activities net position as of June 30, 2017