(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:
Receipts reserved for appropriation	$	371,544	(371,544)
Federal grants		46,622	(46,622)
Revolving funds		2,000	(2,000)
Community development		22,786	(22,786)
	$	442,952	(442,952)