The following information is taken from the fiscal 2017 CAFR of the City of St. Louis. The City's fiscal year ends June 30, and all amounts are as of June 30, 2017. (amounts are in thousands):

\begin{array} { | l | r | } \hline \text { Total fund balances-governmental funds } & \$ 186,852 \\\hline \text { Net position of internal service funds } & 5,658 \\\hline \text { Accrued noncurrent vacation and sick leave of governmental funds } & 49,219 \\\hline \text { OPEB obligation of governmental funds } & 234,180 \\\hline \text { Long-term liabilities of proprietary funds } & 825,366 \\\hline \text { Capital assets, less accumulated depreciation, of governmental funds } & 908,124 \\\hline \text { Net pension liability, governmental funds } & 604,324 \\\hline \text { Taxes receivable not a source of current resources, governmental funds } & 9,288 \\\hline \text { Other long-term liabilities, governmental funds } & 958,265 \\\hline \text { Net position of enterprise funds } & 1,317,495 \\\hline \text { Accrued interest payable, governmental funds } & 134,861 \\\hline \text { Unamortized bond discounts, governmental funds } & 2,444 \\\hline \text { Unamortized bond premiums, governmental funds } & 23,628 \\\hline \text { Deferred outflows of resources: bond refunding, governmental funds } & 236,904 \\\hline \text { Deferred inflows of resources: bond refunding, governmental funds } & 15,788 \\\hline\end{array}

Required
Prepare a schedule showing the reconciliation of total fund balances-governmental funds (as reported on the governmental funds balance sheet) to the net position-governmental activities (as reported on the government-wide statement of net position). Not all the information items above are needed to do this reconciliation.

The Year-End Balance of Amounts Due from Other Governments to the Enterprise

Multiple Choice

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