WAUKESHA COUNTY Waukesha, Wisconsin

WAUKESHA COUNTY, WISCONSINNOTES TO FINANCIAL STATEMENTSDecember 31, 2010NOTE 8 – CAPITAL ASSETS (CONT’D)Depreciation expense was charged to functions as follows:Radio Services $430,249Golf Courses 188,444Ice Arenas 216,291Materials Recovery Facility 187,963Airport 927,169Total Business-type Activities Depreciation Expense $1,950,116NOTE 9- INTERFUND RECEIVABLES/PAYABLES/ADVANCES AND TRANSFERSIndividual fund interfund receivable and payable balances for overdrafts on pooled cash accounts atDecember 31, 2010 were as follows:Amount Not DueReceivable Fund Payables Fund Amount Within One YearGeneral Fund Child Support Fund $ 30,130 $ -Less fund eliminations (30,130) -Total - Government-wide statement of Net Assets $ - $ -Individual balances for interfund advances at December 31, 2010 are shown below. The principalpurpose of these interfunds is to provide funding for capital projects through internal borrowing.Receivable Fund Payables Fund AmountAmount Not DueWithin One YearPurposeGeneral Fund 2003 Capital Projects $907,985 $907,985 Loans to MunicipalitiesGeneral Fund Ice Arena Fund 1,639,984 1,639,984 Building ConstructionSubtotal – General Fund $2,547,969 $2,547,969Golf Course Fund Ice Arena Fund 461,609 461,609 Building ConstructionMaterials Recovery Facility 2006 Capital Projects 2,000,000 2,000,000 Capital Project FundingMaterials Recovery Facility 2007 Capital Projects 2,000,000 2,000,000 Capital Project FundingSubtotal - Fund financial statements 7,009,578 7,009,578Less fund eliminations (4,649,562)Total – Government-wide statement of net assets $2,360,01667