Hampshire County, West Virginia

Reconciliation Of Balance Sheet
to Statement of Net Assets
June 30, 2015

Total fund balances on the governmental fund balance sheet    $ 4,956,082.54

Amounts reported for governmental activities in the statement
of net assets are different because:

Capital assets used in governmental activities are not
financial resources and, therefore not reported in the funds.

County    2,466,214.44
Building commission    1,245,424.00

Certain revenues are not available to fund current year
expenditures and, therefore are deferred in the
funds.     398,286.54

Long-term liabilities are not due and payable in the current
period and, therefore are not reported in the funds

Compensated absences    (286,098.31)

Net assets of governmental activities    $ 8,779,909.21