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6.1. B. - Page 91 <br /> NOTE 2O — PRIOR PERIOD ADJUSTMENT <br /> During the current year the City determined that a federal grant for capital assets in the Water Utility <br /> Fund should have been recorded in the prior year. As a result of the correction of this error, the Change <br /> in Net Assets for the year ended June 30, 2010 was increased by $1,037,656. <br /> Prior Period <br /> Net Assets, as Adjustment Net Assets, as <br /> Previously Reported Capital Restated <br /> S S S <br /> A. Government-wide Statements <br /> Business Activities: Net Assets 160,560,852 1,037,656 161,598,508 <br /> B. Fund Financial Statements <br /> Water Utility Fund 58,629,226 1,037,656 59,666,882 <br /> 65 <br />