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APPENDIX A <br /> <br />BALANCES BY FUND TYPES <br />AS OF JUNE 30, 1992 <br /> <br />TIlE PURPOSE OF APPENDIX A IS TO SHOW 'IHE RESULTS FROM OPERATIONS IN 1991-92, AND <br />TO IDENTIFY FUND BALANCES (SPENDABLE RESOURCES). <br /> <br />APPENDIX B FURTHER EXPLAINS THE .~LLOWABLE AND/OR PLANNED USES OF THE CITY'S <br />RESERVe. <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) <br /> <br />The format of the fonowing 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 comparisou 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 /> <br /> <br />