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NYS Comptroller


The Academy for New York State's Local Officials

Multiyear Financial Planning: A Tutorial for Local Government Officials

Module 3: Projecting Expenditures

Interfund Transfers

Sensitive to Economic Change: Depends
Predictable: Yes
Controllable: Yes
Large Portion of Expenditures: N/A

Just as interfund transfers into a fund are not revenue, so interfund transfers out are not local government expenditures. However, interfund transfers are made between any number of funds, including other operating funds and, occasionally, the debt service fund. If all or most of your locality's debt service runs through the debt service fund, make sure to account for additional debt service payments here.

If the general fund is supporting a fund that had previously been self-supporting, this will show up here as well, and should be considered in your locality's projections.

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