The Statement of Financial Position breaks activity into two totals:

  • Amounts posted from the Net Surplus/Deficit of the previous year

  • Amounts posted through manual entries  

Note: The amount shows in the detail of the Statement of Financial Position since the reports focus is to show the detail for all Balance Sheet accounts, including the Fund Balance accounts.  The Statement of Activities does not show the detail for the Fund Balance since it's focus is Revenues and Expenses. The Statement of Activities shows only the summarized beginning balance.