5. [Para. 4-3-5] The General Fund paid the $30,000 reported as Due to Other Funds at the end of FY 2019. This amount was reported as Internal Payables to Business-Type Activities at the government-wide level. (Note: Do not record this transaction in the Water Utility Fund until instructed to do so in Chapter 7 of this case.) [Para. 4-a-6] Delinquent taxes receivable in the amount of $16,000 were written off as uncollectible. Interest and penalties accrued on these taxes in the amount of $3,000 were also written off. NOTE: When you write off receivable amounts there is no fund balance impact. The impact on fund balance (reduced revenue) is recorded when you accrue the receivable. There is NO expenditure or other use of fund balance associated with writing off receivables (when the City decides to stop pursuing the amounts)