Sales tax received in cash during the year was $500,000 with $100,000 expected to be collecting in the following year for current year sales 6 The note was repaid with $25,000 of interest The road special revenue fund transferred $50,000 in excess funds to the general fund The Board took formal action to commit $250,000 of fund balance for police equipment replacement in future years Wages at year end were accrued as follows Public Safety-Police Department General Government-Finance Department General Government-Manager's Office Culture and recreation-parks 50,000 25,000 10,000 10,000