What are considered other fund uses?

Transfers of cash out of one fund to other funds are classified as other fund uses because they represent a shift of financial resources within the governmental entity. This is a common practice in governmental accounting as it allows for the reallocation of funds to meet the needs of different programs or functions, thereby facilitating overall financial management within the entity.

In contrast, in-kind contributions from volunteers pertain to non-cash donations that provide value but do not involve cash movement between funds. Refunds issued to taxpayers are typically reimbursement transactions rather than uses of funds, as they return cash to individuals rather than allocate funds internally. Administrative costs associated with fund management refer to expenses incurred in the management of funds, and while significant, they do not represent a transfer or usage of funds between different governmental functions.