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APPEND91/FINRPT <br />10-Nov-91 <br />APPENDIX A <br />BALANCES BY FUND TYPES <br />AS OF JUNE 30, 1991 <br />THE PURPOSE OF APPENDIX A IS TO SHOW THE RESULTS FROM OPERATIONS <br />IN 1990-91, AND TO IDENTIFY FUND BALANCES (SPENDABLE RESOURCES). <br />APPENDIX B FURTHER EXPLAINS THE ALLOWABLE AND/OR PLANNED USES OF <br />THE CITY'S RESERVES. <br />TECHNICAL NOTES: <br />(1) The "Balances" presented herewith represent the following: <br />For Proprietary Funds (Enterprises, Internal Services, <br />and Expendable Trusts), the balance represents working capital. <br />For all Governmental Funds the balance represents fund balance. <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 />