Inflows represent all sources of receipts within a particular fund. They include revenues, which can consist of taxes, charges of services, intergovernmental revenues from federal, state, or local governmental entities, fines and fees, and interest income. They also can include other financing sources, which primarily consist of transfers in from other funds.
Outflows represent all types of disbursements within a particular fund and department. They include expenses, which can consist of personnel costs and operating and capital expenditures. They also can include other financing uses, which may consist of transfers out to other funds and debt service payments.