Carol Becker writes:

"Transfers to other Funds is when money is moved from one fund ( a fund is
like a checking account for a particular department or service) to
another."

Vicky Heller observes:

The transfers TO AND FROM internal funds should be equal - but they're not.
The budget shows $97.6 million TO other funds, and $122 million FROM other
funds.  This would indicate that there is a magical fund outside of the
City's budget.

In other words, we are receiving $24.4 million from nowhere.

Accountants generally call this a "plug" entry.  The Enron accountants
called this sort of entry "harmonizing accounts."

Maybe someone from the City would be kind enough to explain this
discrepancy.

Vicky Heller
Cedar-Riverside and North Oaks

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