The City recognizes the net effect of the revenue due to its Enterprise Funds for water, sewer, and solid waste services used by the City general services and the expenses incurred centrally to support enterprise operations. Examples of administrative expenses charged to utility and solid waste operations include utility billing services and a proportionate share of accounting and payroll services, human resources services, and management services. In addition, the General Fund pays for services provided by Enterprise such as Water, Sewer and garbage collection at all related buildings and parks. The “net effect” of the revenue and expense activities is recognized as an exchange transaction or Fund transfer between the City’s General Fund and its Enterprise Funds (Water & Wastewater and Solid Waste). In FY 2014-15, the City began billing for utility services (garbage collection, water, etc.) used in its buildings. In the past, these charges were accounted for as part of the net fund transfer and reduced the total amount due to the General Fund from the Enterprise Funds. As compared to prior years, the net fund transfer appears significantly higher starting in FY 2015. However, the transfer is higher because the service use credits are now being accounted for independently, but the net effect to the Enterprise Funds is the same.