The Town of Hamptons accounting system stipulates that all revenue and operating transfers shall be accounted for on the modified accrual basis. Use the following categories to classify each General Fund transaction that follows by selecting the appropriate letter for each item.

a: Revenue b: Other Financing Source or Use / Transfer In or Out c: Neither a revenue nor an operating transfer

Transactions:

	1. Collection of current year property taxes previously levied
	2. Collection of prior years taxes
	3. Collection of traffic fines
	4. Collection of taxes applicable to prior year which, due to an assessors error, had not been recorded as receivable in that year
	5. Levy of current year property taxes, collected either this year or within 60 days thereafter
	6. Receipt during current year of refund of prior years expenditures
	7. Collection of charges for services
	8. Levy of current year property taxes, collected more than 60 days after year-end
	9. Remittance to debt service fund of collections of taxes for debt service
	10. Charge to a special revenue fund for supplies transferred to it at cost