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NOTE 4 — INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS (CONTINUED)
<br />C. Interfund Transfers (continued) -
<br />The Public Improvement Revolving Fund transferred $597,595 to the General Fund for street maintenance
<br />purposes.
<br />The Equipment Revolving Fund transferred $608,673 to the General Fund for capital equipment purchases.
<br />The Public Works Campus Fund transferred $167,931 to the General Fund for capital equipment purchases.
<br />The Water Utility Fund transferred $51,000 to the General Fund for operating purposes.
<br />The Sewer Utility Fund transferred $45,000 to the General Fund for operating purposes.
<br />The Street Light Utility Fund transferred $27,000 to the General Fund for operating purposes.
<br />The Storm Water Utility Fund transferred $40,000 to the General Fund for operating purposes.
<br />NOTE 5 — CAPITAL ASSETS
<br />A. Changes in Capital Assets Used in Governmental Activities
<br />Beginning
<br />of Year
<br />Additions
<br />Capital assets, not depreciated
<br />Land $ 7,077,591 $
<br />Construction in progress 3,694,641
<br />Total capital assets, not depreciated 10,772,232
<br />Capital assets, depreciated
<br />Buildings and structures 45,210,150
<br />Improvements other than buildings 11,896,107
<br />Office equipment 725,752
<br />Motor vehicles 3,763,001
<br />Machinery and equipment 9,046,061
<br />Infrastructure 54,572,321
<br />Total capital assets, depreciated 125,213,392
<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 />Total capital assets, depreciated, net
<br />(10,314,756)
<br />(7,228,858)
<br />(596,657)
<br />(3,401 ,543 )
<br />(5,054,343)
<br />(21,118,071)
<br />10,990,758
<br />Construction/ Balance —
<br />Adjustments Deletions End of Year
<br />(3,586,900)
<br />$ 7,077,591
<br />11,098,499
<br />10,990,758 (3,586,900) - 18,176,090
<br />502,486
<br />452,305
<br />2,436,228
<br />515,687
<br />3,071,213
<br />3,391,019 3,586,900
<br />(953,790)
<br />(569,529)
<br />(43,184)
<br />(211,347)
<br />(584,749)
<br />(2,446,471)
<br />(47,714,228) (4,809,070)
<br />77,499,164 (1,418,051)
<br />(19,087)
<br />45,725,837
<br />11,896,107
<br />725,752
<br />4,265,487
<br />9,479,279
<br />60,079,762
<br />(19,087) 132,172,224
<br />19,087
<br />(1 1 ,268,546:
<br />(7,798,387)
<br />(639,841)
<br />(3,612,890)
<br />(5,620,005)
<br />(23,564,542)
<br />19,087 (52,504,211:
<br />3,586,900 79,668,013
<br />Net capital assets $ 88,271,396 $ 9,572,707 $ - $ - $ 97,844,103
<br />75
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