Earlier editions: 2026-09
Title CPM5 — Financial Management
Stockton Municipal Code Ch. 5.02 Interfund Loan
Stockton Municipal Code · 2026-10 edition · updated 2026-10-04 · Stockton
Cite as: Stockton Municipal Code Chapter 5.02 · Text as of 2026-10-04
§ 5.02.010. Policy.¶
The Governmental Accounting Standards (GASB) provides guidance regarding classifying and reporting interfund transactions/loans in its Statement 34,112(a).1.
An interfund loan is a temporary allocation of resources between individual government funds. These temporary loans are provided with a requirement for repayment. Most interfund loans are generated from normal cash activities and repaid within 12 months. Some interfund loans are anticipated to be more long-term and require certain authorizations and treatment on the City's Financial Statements.
§ 5.02.020. Responsibilities.¶
Chief Financial Officer: Implementation of financial policies related to the subject matter of City Council Policy Title 5 Financial Management.
GASB 34
§ 5.02.030. Relevant authority.¶
§ 5.02.040. Related administrative directive, city policy, city procedure.¶
Chapter 17.01 – Citywide Directive – Financial Management.
Chapter 17.01 – Citywide Policies Section 17.01.020.
§ 5.02.050. Related forms, documents, or links.¶
§ 5.02.060. Frequently asked questions.¶
§ 5.02.070. Update history.¶
10/03/17 - Adopted by Resolution No. 2017-10-03-1104
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