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<br />City of Paris, Texas
<br />Notes to Financial Statements
<br />September 30, 2005
<br />
<br />IV. Detailed Notes on All Funds (Continued)
<br />
<br />E, Interfund Receivables, Payables, and Transfers
<br />
<br />Interfund balances at year-end consisted of the following individual fund receivables and payables:
<br />
<br />Fund Receivable Payable
<br />General Fund (Pooled Cash Account Receivable) $ 2,018,162 $
<br />Special Revenue Fund - Criminal Justice Division
<br />Grant (Payable is overdraft in Pooled Cash Account) 175,244
<br />Water and Sewer Fund (Payable is overdraft in
<br />Pooled Cash Account) 1,842,918
<br /> $ 2,018,162 $ 2,018,162
<br />Interfund Transfers:
<br />
<br /> Transfer In
<br /> General
<br /> Debt Other Water Long-Term
<br /> General Service Governmental and Sewer Debt
<br /> Fund Fund Funds Fund (Non-Cash) Total
<br />Transfer Out:
<br />General Fund $ $ 30,000 $ 282,777 $ 36,456 $ $ 349,233
<br />Debt Service Fund 397,989 397,989
<br />Other Governmental Funds 18,472 22,323 40,795
<br />Water and Sewer Fund 1,090,000 261,885 3,671,157 5,023,042
<br />Capital Projects 93,940 93,940
<br /> $ 1,202,412 $ 291,885 $ 305,100 $ 434,445 $ 3,671,157 $ 5,904,999
<br />
<br />During the year ended September 30,2005, the City made the following transfers:
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<br />A budgeted transfer from Water and Sewer Fund to General Fund - $1,090,000.
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<br />Debt previously reported in General Long-Term Debt, as part of the Sewer 2003
<br />Refunding Bonds, was transferred to Water and Sewer Fund - $3,671,157.
<br />
<br />Assets transferred from Debt Service Fund to Water and Sewer Fund related to the
<br />Series 2003 Refunding Bonds - $397,989.
<br />
<br />Assets transferred from Water and Sewer Bonds to pay portion of debt issue assigned to
<br />Water and Sewer Fund - $261,885.
<br />
<br />Liabilities of Insurance Fund transferred to General Fund - $275,494 and General Fund
<br />transfer of asset to Library Memorial Fund - $7,283.
<br />
<br />Liabilities of General Fund liquidated by Capital Projects Fund - $93,940.
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