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<br />APPENDIX A <br /> <br />BALANCES BY FUND TVPES <br />AS OF JUNE 30, 1994 <br /> <br />THE PURPOSE OF APPENDIX A IS TO SHOW THE RESULTS FROM OPERATIONS IN 1993-94. AND <br />TO IDENTIFY FUND BALANCES (SPENDABLE RESOURCES). <br /> <br />APPENDIX B FURTHER EXPLAINS THE ALLOWABLE AND/OR PLANNED USES OF THE CITY'S <br />RESERVES, <br /> <br />TECHNICAL NOTES: <br /> <br />(1) The "Balances" presented herewith represent the following: <br /> <br />For Proprietary Funds (Enterprises, Internal Services, <br />and Expendable Trusts).. the balance represents working capital. <br /> <br />For all Governmental Funds the balance represents fund balance. <br /> <br />(2) The format of the following presentation differs from <br />the City's Comprehensive Financial Reports which are <br />prepared in accordance with generally accepted accounting <br />principles. For the sake of comparison between different <br />fund types, all sources and uses of funds are shown as <br />"revenues" and "expenditures", although they are not <br />technically recognized as such in the financial records. <br />The most notable differences occur in the Non-expendable <br />Trust and Agency Funds. <br />