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NOTE 3 - INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS (CONTINUED) <br />C. Interfund Transfers <br />Trans fers Out <br />General Fund <br />Tax Increment Special <br />Revenue Fund <br />Public Improvement Revolving <br />Capital Projects Fund <br />Landfill- Capital Projects <br />Fund <br />Equipment Revolving <br />Capital Projects Fund <br />Nonmajor Governmental <br />Funds <br />Proprietary Funds <br />NOTE 4 - CAPITAL ASSETS <br />A. <br />Capital assets, not depreciated <br />Land <br />Construction in progress <br />Capital assets, depreciated <br />Buildings and structures <br />Improvements other than buildings <br />Office equipment <br />Motor vehicles <br />Machinery and equipment <br />Infrastructure <br />Total capital assets <br />Less accumulated depreciation on <br />Buildings and structures <br />Improvements other than buildings <br />Office equipment <br />Motor vehicles <br />Machinery and equipment <br />Infrastructure <br />Total accumulated depreciation <br />Net capital assets <br />Tax <br />Increment <br />General Special Revenue <br />392,200 <br />74,504 <br />75,600 <br />41,062 <br />542,304 $ 41,062 <br />Changes in Capital Assets Used in Governmental Activities <br />Balance - <br />Beginning <br />of Year <br />-38- <br />$ <br />Trans fers In <br />Public <br />Improvement <br />Revolving <br />Capital Projects <br />58,065 <br />77,555 <br />Transfers are used to move revenues from the funds in which they are collected to the funds where they <br />are to be spent in accordance with statutory, budgetary or contractual requirements. Transfers are made in <br />accordance with the budget or as approved by the City Council. <br />Balance - <br />Additions Deletions End of Year <br />$ 3,446,349 $ 2,105,944 $ 5,552,293 <br />4,458,221 1,544,700 (4,742,378) 1,260,543 <br />25,159,675 462,230 25,621,905 <br />3,326,451 180,218 (13,218) 3,493,451 <br />709,044 - 709,044 <br />3,311,998 741,951 (173,849) 3,880,100 <br />4,877,192 91,387 (23,099) 4,945,480 <br />15,492,788 3,746,264 19,239,052 <br />60,781,718 8,872,694 (4,952,544) 64,701,868 <br />(1,703,160) (544,474) - (2,247,634) <br />(857,342) (147,247) 9,251 (995,338) <br />(103,506) (38,032) - (141,538) <br />(1,630,842) (354,411) 145,136 (1,840,117) <br />(1,222,176) (300,379) 21,242 (1,501,313) <br />(1,176,425) (749,027) - (1,925,452) <br />(6,693,451) (2,133,570) 175,629 (8,651,392) <br />$ 54,088,267 $ 6,739,124 $ (4,776,915) $ 56,050,476 <br />135,620 $ 3,645,945 $ 4,364,931 <br />Nonmajor <br />Governmental Total <br />$ 75,000 $ 75,000 <br />1,268,142 1,309,204 <br />307,839 365,904 <br />72,064 72,064 <br />516,258 908,458 <br />529,892 681,951 <br />876,750 952,350 <br />