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6.1.D. - Page 102 <br />Notes to the Basic Financial Statements <br />For the fiscal year ended June 30, 2016 <br />NOTE 10 — NET POSITION AND FUND BALANCES (CONTINUED) <br />C. Deficit Fund Equity/Net Position <br />The Successor Agency private purpose trust fund had negative net position of $18,467,683 due to long- <br />term debt outstanding for bonds used to finance various downtown improvements. <br />The self-insurance internal service fund had a negative net position of $771,166 due to higher liability <br />and worker's compensation claims than budgeted and actuarial liability adjustments. <br />The internal services fund had a negative net position of $11,574,741 due to the net pension liability. <br />NOTE 11 — FUNDS WITH EXPENDITURES EXCEEDING APPROPRIATIONS <br />Fire and Parks, Recreation and Community Services expenditures exceeded appropriations in the general <br />fund primarily due to unbudgeted program expenditures for which there were sufficient revenues <br />available. <br />NOTE 12 — INTERFUND TRANSFERS AND TRANSACTIONS <br />A. Transfers <br />The following interfund transfers were made during the year: <br />Fund Receiving Transfers <br />General Fund <br />Capital Outlay Fund <br />Non -major Governmental Funds <br />Water Fund <br />Sewer Fund <br />Docktown Marina <br />Internal Service Funds <br />Total Interfund Transfers <br />Fund Making Transfers <br />Non -major Governmental Funds <br />Capital Outlay Fund <br />Internal Service Funds <br />General Fund <br />General Fund <br />General Fund <br />Sewer Fund <br />Non -major Governmental Funds <br />General Fund <br />General Fund <br />The reasons for these transfers are set forth below: <br />Ill Allocation of funds to support operations. <br />Izl Reimburse General Fund for interest earned by funds supported by the General Fund. <br />(3) Allocation of funds to construct/purchase general capital assets. <br />75 <br />Amount Transferred <br />305,993 (1) <br />209,808(l) <br />11,470 (2) <br />8,822,477 (3) <br />1,446,143 (1) (2) <br />172,760 (1) <br />516,286 (1) <br />276,000 (3) <br />3,004,253 (1) <br />4,000,000 (1) <br />18,765,190 <br />