(10) Operating Transfers
Operating transfers constitute the transfer of resources from the fund that receives the resources to the fund that utilizes them. Operating transfers during the year were as follows:
| Transfers In (Out) | ||||
| General | Special Revenue | |||
| Source of operating transfer: | ||||
| Federal grants | $ | 158,169 | (158,169) | |
| Revolving funds | 1,453 | (1,453) | ||
| Community development | 5,268 | (5,268) | ||
| $ | 164,890 | (164,890) | ||