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INFORMATIONAL MEMO <br />Page 2 <br />- Transfers to the golf course to support operations. <br />In the past, Department 20 had been utilized to record other expenditures not specific to <br />any one department. This included claims & judgements and liability insurance. <br />However, several years ago this practice was changed. Liability insurance is now <br />allocated to departments based on claims experience and claims & judgements was <br />moved to the Finance department. <br />RECOMMENDATION <br />Information only. <br />44 <br />