Cash Management and Budgetary Loans account for the interest cost and related expenses to the General Fund for internal and external borrowing used to overcome normal cash flow imbalances during the fiscal year. Because receipts and disbursements occur unevenly throughout the fiscal year, the General Fund will need to borrow even though its budget is balanced. This short-term borrowing for cash flow purposes does not indicate fiscal weakness and may be preferable to carrying too large a reserve.