Notes to Financial Statements

Due To/From Other Funds

The composition of the interfund balances at September 30, 2022 is:

The majority of interfund balances as of September 30, 2022 are due to interfund billings for services.

Interfund Transfers

Interfund transfers for the year ended September 30, 2022 consisted of the following:

The majority of transfers were recurring annual transfers for capital projects and debt service payments that are made on a routine basis. Significant transfers during the year ended September 30, 2022 were as follows: a) net transfer from the General Fund to the Capital Projects Fund for authorized projects $28,884 b) transfers from the General Fund to the Debt Service Fund for debt service payments $18,293 c) transfers from the Non-major governmental funds to the Capital Projects funds for authorized projects $4,714 d) transfers from the Capital Improvement fund to the Housing Funds for authorized projects $1,009

Interfund loans

Interfund loans for the year ended September 30, 2022 consisted of the following:

The following advance agreements between funds are: a) The advance to Solid Waste from the General fund was established to fund environmental remediation being performed at Esther Simplot Park. The balance will be repaid at $150 per year.