Fund accounting is complex out-of-the box.  It becomes further complicated where intrafund transfers are involved.  It is very difficult to balance to cash when money is deposited within and moving between multiple funds; so difficult that the determination of an actual cash position can only be determined by conducting a detailed review of all fund transactions over a multi-year period as well as all of the supporting accounting entries.  The level of expertise required to decipher the actual cash balance would be leagues beyond anyone currently on Council.  An additional complication arises when one tries to tie cash balance projections to budgets. I have no doubt that the City budgeting process is seriously flawed.  It is indeed well possible for the City to earn high marks on compliance with municipal accounting standards yet also have a cash forecasting and budgeting train wreck.  In my professional opinion, I beleiev the latter is the case within Huber Heights goverment.  

like we don't have enough free loaders, how is HH planning on addressing the serious pan handler issue?
Whether at walmart's entrance, I 70 exit ramps or Executive Blvd/Old Troy Pike?
I offered a meal to one who said he just was "hungry", he said, "no thanks, he just ate", that now he just "needs cash".
Well, don't we all, and I just passed two banners looking for employees right down Old Troy Pike (McD's and Arby's).