Note X – Interfund Balances and Transfers
A. Interfund Balances 
Interfund balances at December 31, 20__ were as follows:
B. Interfund Transfers 
Interfund transfers at December 31, 20__ were as follows:
Instructions to preparer:
List all major funds (governmental and enterprise). List other funds (non-major governmental, non-major enterprise, internal service funds and fiduciary fund type) in aggregate for each category. Some of these transfers may be immaterial so aggregate them into a single column or row titled All Others.
 Also, explain the purpose for the interfund balance and disclose which interfund balances are not expected to be repaid within one year from the date of financial statements.
 Provide a general description of the principal purpose of the government’s interfund transfers. Provide a detail description of the purpose for significant transfers. A transfer is considered significant if it meets either or both of the following criteria:
Does not occur on a routine basis, and/or
It is inconsistent with the activities of the fund making the transfer.