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The General Fund had estimated Compensated Absences of $120,000 at December 31, 2011 and $95,000 at December 31, 2012.

The General Fund had estimated Compensated Absences of $120,000 at

December 31, 2011 and $95,000 at December 31, 2012.

Reconciling from change in fund balance to change in Net Position of

Governmental Activities on the Government‐Wide financial statements for

2012 would result in:

A. $95,000 decrease C. $25,000 decrease

B. $95,000 increase D. $25,000 increase

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