Reconciliation of Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to Government-Wide Statement of Activities The following is the June 30, 2020, governmental funds statement of revenues, expenditures, and changes in fund balances for Collins County (in thousands): Revenues Property taxes Fines and licenses Investment revenue Grants Total Expenditures General government Health and safety Education Capital outlay Debt service: interest Debt service: principal Total Excess of revenues over (under) expenditures Other financing sources (uses) Bond proceeds $650,000 100,000 4,000 230,000 984,000 320,000 330,000 260,000 70,000 10,000 90,000 1,080,000 (96,000) 125,000 Proceeds from sale of capital assets 15,000 Total 140,000 Excess of revenues and other financing sources overexpenditures and other financing uses $44,000