a. Examine the reconciliation between the governmental fund balances and the governmental-type activities net position. List the major differences. What is the amount shown for capital assets? How much (if any) is due to the incorporation of internal service funds? Was an adjustment made for deferred property taxes or any other revenue? What is the adjustment due to the inclusion of long-term liabilities? What other adjustments are made? b Examine the reconciliation between the governmental fund changes in fund balances and the overnmental-type activities changes in net position. List the major differences. How much is due to the difference between depreciation reported on the Statement of Activities and the reported expenditures for capital outlays on the Statement of Revenues, Expenditures, and Changes in Fund Balances? How much is due to differences in reporting expenditures versus expenses for debt service? How much is due to the incorporation of internal service funds? How much (if any) is due to differences in reporting proceeds versus gains on sale of capital assets? What other items are listed? c. Look throughout the annual report for disclosures related to capital assets. This would include the notes to the financial statements, any schedules, and information in the Management’s Discussion and Analysis (MD&A). Summarize what is included. What depreciation method is used? Are lives of major classes of capital assets disclosed? d.Look throughout the annual report for disclosures related to long-term debt. This would include the notes to the financial statements, any schedules in the financial and statistical sections, and the MD&A. Summarize what is included. Are the schedules listed in this chapter included? What is the debt limit and margin? What is the direct debt per capita? Please slove using the florida CARF for 2023 only.