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2002 CAFR
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2002 CAFR
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11/27/2006 2:02:40 PM
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Short -Term Interfund Receivables/Payables <br />Notes to Financial Statements (continued) <br />December 31, 2002 <br />NOTE 3 — INTERFUND RECEIVABLES AND PAYABLES <br />During the course of operations, numerous transactions occur between individual funds for goods <br />provided or services rendered. These receivables and payables are classified as "due from other funds" or <br />"due to other funds ". <br />Individual interfund due from and to other funds at year -end were as follows: <br />Fund <br />Capital Project <br />Section 22 Drainage District $ — $ 15,575 <br />Mississippi Drainage District — 38,753 <br />County Road 116 — 197,686 <br />Rum River Drainage District — 11,804 <br />Public Improvement Revolving 282,513 — <br />Mississippi River Subdrainage — 18,695 <br />Advances to and from Other Funds <br />Long -term interfund loans are reported as advances. Advances to other funds are offset equally by a fund <br />balance reserve account which indicates that they do not constitute expendable available financial <br />resources and therefore are not available for appropriation. <br />Individual interfund advances to and from other funds at year -end were as follows: <br />Fund <br />CITY OF RAMSEY <br />Due From Due To <br />$ 282,513 $ 282,513 <br />Advances To Advances From <br />General $ $ 600,568 <br />Expendable Trust <br />Landfill Trust 600,568 <br />$ 600,568 $ 600,568 <br />
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