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Annual Reports 2021: 14 Capital Disbursements

Part 14 Guide to Line!


14.1 Construction

Record payments to contractors for construction costs pursuant to contract including change orders. Include:

  • general construction
  • heating and ventilating
  • plumbing
  • electrical,
  • etc.

14.2 Incidental Construction

  • Architects' Commissions and Expenses - payments of architects' commissions and other expenses of the architect. Record clerk of the work's expenses when employed and paid by the architect.
  • Site Acquisition - costs of site acquisition including options, demolition of existing structures and other expense of preparation of the site
  • Furniture and Equipment - capital project expenditures for furniture and other equipment
  • Other Incidental Costs - advertising costs, bond and note issue expense (Printing, travel, etc.) watchmen, clerk of the works (unless paid by the architect), legal services, surveying, site improvement, utility system, etc.


14.3 Purchase of Buildings - record cost of acquiring an existing building

14.4 Interest - record payments from capital fund monies of interest charges on notes

14.5 Collection Expenditures - record capital project expenditures for books, films, serials, etc.


14.8 Transfer to Operating Fund

  • Record funds transferred from Capital Fund into Operating Fund. (Must be same as question 11.22, Transfer from Capital Fund, Operating Fund receipts).

14.9 Non-Project Expenditures

Record all non-project expenditures including:

  • Amounts paid to redeem bond anticipation notes and revenue anticipation notes;
  • repayment of advances from the operating fund;
  • the cost price of investments purchased 
  • any other non-projected costs.

14.10 Total Cash Disbursements and Transfers

14.11 Balance in Capital Fund - Ending Balance for the Fiscal Year ending 2020.

14.12 Total Cash Disbursements and Balance - Sum of questions 14.10 and 14.11 (Must equal question 13.13 Capital Fund Receipts)