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NOTE 3 — INTERFUND RECEIVABLES AND PAYABLES (CONTINUED)
<br />B. 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 />NOTE 4 — PROPERTY, PLANT, AND EQUIPMENT
<br />A. Enterprise Fund Type Property, Plant, and Equipment
<br />Enterprise
<br />Land
<br />Buildings and structures
<br />Machinery and equipment
<br />Water and sewer lines
<br />Improvements other
<br />than buildings
<br />Less accumulated
<br />depreciation
<br />Land
<br />Buildings and improvements
<br />Improvements other than buildings
<br />Office equipment
<br />Motor vehicles
<br />Machinery and equipment
<br />Fund
<br />General
<br />Expendable Trust
<br />Landfill Trust
<br />Water
<br />Utility
<br />$ 100,000 $
<br />2,554,881
<br />95,724
<br />12,203,678
<br />B. Changes in General Fixed Assets
<br />14,954,283
<br />(2,213,441)
<br />Balance
<br />Beginning
<br />of Year
<br />$ 823,005
<br />3,614,211
<br />1,109,719
<br />282,020
<br />1,997,656
<br />1,674,198
<br />$ 9,500,809
<br />-21-
<br />Advances To
<br />547,107
<br />$ 547,107
<br />Sewer
<br />Utility
<br />34,387
<br />11,476,244
<br />11,510,631
<br />(1,968,708)
<br />$ 12,740,842 $ 9,541,923
<br />$ 547,107
<br />Street
<br />Light
<br />$ —
<br />337,633
<br />Advances From
<br />$ 547,107
<br />337,633
<br />(98,579)
<br />$ 239,054
<br />Additions
<br />$ 376,667
<br />69,413
<br />27,082
<br />830,818
<br />385,687
<br />$ 1,689,667
<br />Storm
<br />Water
<br />$ —
<br />27,920
<br />4,011,727
<br />4,039,647
<br />(186,335)
<br />Deletions
<br />$ —
<br />3,687
<br />15,265
<br />1,000
<br />143,650
<br />Total
<br />$ 100,000
<br />2,554,881
<br />158,031
<br />23,679,922
<br />4,349,360
<br />30,842,194
<br />(4,467,063)
<br />$ 3,853,312 $ 26,375,131
<br />Balance
<br />End
<br />of Year
<br />$ 1,199,672
<br />3,614,211
<br />1,175,445
<br />293,837
<br />2,827,474
<br />1,916,235
<br />$ 163,602 $ 11,026,874
<br />
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