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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 /> GOlmprovement Capital Capital Capital Governmental
<br /> Transfers Out GeneralFund Bond Refund Project Fund Project Fund ProjectFund Funds Total
<br /> GeneralFund $ - $ - $ 472,921 $ - $ 118,230 $ 582,555 $ 1,173,706
<br /> Taxlncrement SpecialRevenue Fund - - 322,479 95,851 - - 418,330
<br /> COR Land 119,945 - - - - 87,857 207,802
<br /> P ublic Impro vement Revo Iving
<br /> CapitalProjects Fund 100,000 - - - - 409,971 509,971
<br /> Equipment Revolving CapitalProject Fund 265,344 - - - - - 265,344
<br /> Fire Station#2 - - - - - 93,572 93,572
<br /> No nmajo r Go vernmental Funds 280,959 1 - - 521,417 47,094 849,471
<br /> Water Utility Proprietary Fund 38,000 - - - - - 38,000
<br /> Sewer Utility Proprietary Fund 32,000 - - - - - 32,000
<br /> Street LightUtilityProprietaryFund 17,000 - - - - - 17,000
<br /> Recycling UtilityProprietaryFund 10,000 - - - - - 10,000
<br /> Storm Water Utility Proprietary 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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