Receipts from interfund services provided by other funds or from interfund

Receipts from interfund services provided by other

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Receipts from interfund services provided by other funds or from interfund reimbursements All other cash receipts not defined as capital, financing, or investing transactions Outflows Payments to acquire materials for providing services, including payments on accounts payable Payments to employees Grants to other governments for operating activities Payments for taxes, duties, fines, and other fees or penalties Payments for interfund services used by other funds, including certain payments in lieu of taxes All other cash payments not defined as capital, financing, or investing transactions Cash Flows from Noncapital Financing Activities
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Inflows Proceeds from bonds, notes, or other debt instruments not clearly attributable to the acquisition, construction, or improvement of capital assets Grants from other governments that are not specifically restricted for capital purposes or are not for specific activities considered to be operating activities of the grantor government (e.g., a grant to finance an operating deficit) Receipts from other funds except (1) amounts clearly attributable to acquisitions, construction, or improvement of capital assets; (2) interfund services provided; and (3) reimbursements for operating transactions Receipts from property and other taxes collected for the governmental enterprise that are not specifically restricted for capital purposes Outflows Repayments of amounts borrowed for noncapital purposes Interest payment on amounts borrowed for noncapital purposes Grants to other governments except for those specific activities that are considered to be operating activities of the grantor government Cash paid to other funds, except for interfund services used Cash Flows from Capital and Related Financing Activities Inflows Proceeds from issuing bonds, notes, or other debt instruments for the acquisition, construction, or improvement of capital assets Capital grants Receipts from the sale of capital assets Contributions from other funds, governments, or other entities for acquiring, constructing. improving capital assets Special assessments and property taxes to finance capital assets Outflows
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  • Fall '16
  • Nguy Thuy Trang

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