The Following Information Is Taken from the 2016 CAFR of the City

Essay

The following information is taken from the 2016 CAFR of the City and County of Denver, Colorado. Denver's accounting year ends December 31. All items relate to activities of 2016 (amounts are in thousands).
$$\begin{array} { | l | r | } \hline \text { Net change in fund balances-total governmental funds } & \$ 302,996 \\\hline \text { Principal retirement on general obligation bonds } & 248,580 \\\hline \text { Investment in derivative contracts, fiduciary funds } & 123,859 \\\hline \text { Increase in net position of internal service funds } & 6,115 \\\hline \begin{array} { l } \text { Revenues reported using full accrual basis but not providing current resources, } \\\text { governmental funds }\end{array} & 12,628 \\\hline \text { Interest income, fiduciary funds } & 76,343 \\\hline \text { Depreciation expense, governmental fund assets } & 142,190 \\\hline \text { Accrued proprietary funds revenues not providing current resources } & 1,170 \\\hline \text { Pension expense not requiring current financial resources, governmental funds } & 362,125 \\\hline \text { Other expenditures in excess of expenses, governmental funds } & 1,199 \\\hline \text { Depreciation and amortization expense, enterprise fund assets } & 198,200 \\\hline \text { General obligation bonds issued } & 408,619 \\\hline \text { Amortization of deferred inflows: pensions, governmental funds } & 236,463 \\\hline \text { Pension expense not requiring current resources, proprietary funds } & 16,940 \\\hline \text { Lease obligations incurred by governmental funds } & 373 \\\hline \text { Capital outlay, governmental funds } & 151,814 \\\hline \text { Lease principal payments, governmental funds } & 28,816 \\\hline \text { Other principal payments, governmental funds } & 1,314 \\\hline\end{array}$$ Required
Prepare a schedule showing the reconciliation of the 2016 net change in fund balances-governmental funds (as reported on the governmental funds balance sheet) to the change in net position of governmental activities (as reported on the government-wide statement of net position) for the City and County of Denver. Not all the information items above are needed to do this reconciliation.