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NOTE 3 - INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS (CONTINUED)
<br />C. Interfund Transfers
<br />Transfers In
<br />P ublic
<br />Improvement Equipment
<br />2012A Revolving Landfill Revolving Nonmajor
<br />GO Improvement Capital Capital Capital Governmental
<br />Transfers Out General Fund Bond Refund Project Fund Project Fund Project Fund Funds Total
<br />General Fund $ $ $ 472,921 $ - $ 118,230 $ 582,555 $ 1,173,706
<br />Taxlncrement S pec ial Revenue Fund - 322,479 95,851 - 418,330
<br />COR Land 119,945 - - 87,857 207,802
<br />Public Improvement Revolving
<br />CapitalProjects Fund 100,000 409,971 509,971
<br />Equipment Revolving C apital P roject Fund 265,344 265,344
<br />Fire Station#2 - 93,572 93,572
<br />NonmajorGovemmentalFunds 280,959 1 521,417 47,094 849,471
<br />Water Utility P ro prietary Fund 38,000 - - 38,000
<br />Sewer Utility P ro prietary Fund 32,000 32,000
<br />Street Light Utility P ro prietary Fund 17,000 17,000
<br />Recycling UtilityProprietaryFund 10,000 10,000
<br />Storm Water Utility P ro prietary Fund 27,000 27,000
<br />$ 890,248 $ 1 $ 795,400 $ 95,851 $ 639,647 $ 1,221,049 $ 3,642,196
<br />Transfers are used to move revenues from the funds in which they are collected to the funds where they are
<br />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 />NOTE 4 - CAPITAL ASSETS
<br />A. Changes in Capital Assets Used in Governmental Activities
<br />Balance -
<br />Beginning Balance -
<br />of Year Additions Completed Deletions End of Year
<br />Construction
<br />Capital assets, not depreciated
<br />Land $ 6,772,024 $ - $ $ $ 6,772,024
<br />Construction in progress 1,681,968 5,747,429 - - 7,429,397
<br />Capital assets, depreciated
<br />Buildings and structures 26,636,674 - - - 26,636,674
<br />Improvements other than buildings 11,385,776 - - - 11,385,776
<br />Office equipment 657,196 - - - 657,196
<br />Motor vehicles 3,886,181 77,844 - (84,334) 3,879,691
<br />Machinery and equipment 5,755,478 489,300 - (97,811) 6,146,967
<br />Infrastructure 28,922,328 - - - 28,922,328
<br />Total capital assets 85,697,625 6,314,573 - (182,145) 91,830,053
<br />Less accumulated depreciation on
<br />Buildings and structures (5,533,770) (563,268) - - (6,097,038)
<br />Improvements other than buildings (3,205,814) (540,906) - - (3,746,720)
<br />Office equipment (305,503) (31,723) - - (337,226)
<br />Motor vehicles (2,918,018) (227,296) - 84,334 (3,060,980)
<br />Machinery and equipment (2,671,599) (378,253) - 97,811 (2,952,041)
<br />Infrastructure (7,750,320) (1,134,039) - - (8,884,359)
<br />Total accumulated depreciation (22,385,024) (2,875,485) - 182,145 (25,078,364)
<br />Net capital assets $ 63,312,601 $ 3,439,088 $ - $ - $ 66,751,689
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