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H <br /> categories have been adjusted to reflect supplemental appropriations and <br /> budget transfers. The following is a summary of adjustments made: !' <br /> Revenues Expenditures <br /> As reported on page 4 of the <br /> accompanying financial statements $ 20,604,712 $ 20,124,611 <br /> To reclassify other financing sources <br /> and uses included on page 4 467,486 255,198 <br /> To adjust property tax revenues to <br /> budgetary basis (352,961) - <br /> To reverse prior year encumbrances - ( 406,608) <br /> i <br /> To record current year encumbrances - 372,588 <br /> To record other available (non-revenue) <br /> sources/uses 689,233 81,838 <br /> r: <br /> To reverse expenditures not budgeted <br /> in fiscal year 1995 - ( 97,951) <br /> As recorded on page 5 of the accom- <br /> panying financial statements $ 21.408.470 $ 24.329.676 <br /> 10. Deficit Fund Balance <br /> Capital Proiects Fund <br /> The Capital Project Fund reflects a deficit fund balance which resulted from <br /> the Town financing projects with temporary short-term debt. When bonds are <br /> finally issued for these projects, the short-term debt will be paid off, thereby <br /> eliminating the deficit fund balance. <br /> 11. Pension Plan <br /> Substantially all employees of the Town (except teachers and administrators <br /> under contract employed by the School Department) are members of the <br /> Barnstable County Retirement System. The retirement system is partially <br /> funded by employee contributions. <br /> 18 <br />