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17. Capital Outlay (Continued) <br />Funds for future equipment, construction and land when shown in annual <br />financial reports, are identified as earmarked reserves. This data <br />may be incomplete since not all cities and counties designate reserves <br />for specific capital purposes. We show general fund - type activities <br />only. The data may be found in the Capital Projects Fund mad/or in <br />the Notes to the Financial Reports. <br />18. General Fund Balance (unreserved, undesignated) <br />Source: Annual Financial Reports <br />19. Earnings on Investments <br />Interest income includes earnings on all governmental, trust and <br />agency fund investments, such as surplus fund which may be temporarily <br />invested. General fund and special revenue funds are included. <br />20. Current Debt Service Costs <br />Includes the principal and interest paid during the year on long -term <br />and short -term debt. From CID data as follows: <br />Total debt redemption <br />+ Interest and fiscal charges <br />21. Number of Employees <br />Data reported to us by cities and counties on numbers of employees. <br />Full -time includes (generally) full -time only. Part -time includes <br />part -time, part -time seasonal and CETA workers. <br />22. Compensation and Employer -Paid Fringe Benefits <br />Compensation, reported to us by cities and counties, covers all <br />employees. Local units also report fringe benefits including sick <br />leave, vacation leave; severance pay; employer contributions for <br />retirement; employer payments for health, life and disability insur- <br />ance; benefits and insurance premiums for unemployment compensation <br />and workers compensation; the value of past retirement benefits and <br />any other benefits. <br />Some cities and counties have estimated fringe benefits, while <br />some provide actual dollar amounts. <br />23. Enterprises - Profit or Loss <br />While enterprise fund accounting is not a new phenomenon in local <br />governments, it is only within the last two years that it has <br />become the norm. Therefore, our data shows certain enterprise <br />activities for 1981 and 1982 only. Where this occurs, it likely <br />indicates a change in financial reporting, rather than a change in <br />governmental activity. <br />Data from GID data base. <br />