Year-end transfers from GF

[FBCro]

I am new to Power Church and Accounting. Our small Church had to use an Accountant last year but no longer can afford her and I've started learning to do the Books. I can no longer refer to her about past work and I have a question about her year-end transfers. I thought Power Church handled year-end closing of expense accounts and income accounts. Here is an example of her 2016 year-end transfers. I don't understand what she is doing. Building Fund Missions Childrens Ministry
Balance 1/2016 (25,211) Balance 1/2016 (2,128) Balance 1/2016 (445)
Income 11,260 Income 16,274 Income 12
Expense 50,729 Expense 23,434 Expense 300
Total (64,680) Total (9,288) Total (732)
Transfer from GF 64,680 Transfer from GF 9,288 Transfer from GF 1,645
We receive an offering each month for Building fund and it all goes to principal with regular payment paid out of general fund. Why does she show starting with negative balances and what is the transfers from GF at year end? I know the Board had ask her to transfer 200 each month last year to the Childrens Ministry for them as a Budget for purchases. They didn't use so we stopped transferring funds into that fund. Please help as I will have to figure this out and handle at the end of 2017 and it doesn't make since to me. Thanks so much

[FBCro]

See my previous post. I'm sorry, I thought I had all the figures separated I hope you can read them. I'll try again.
Building Fund Balance 1/2016 (25,211) Income 11,260, Expense $50, 729 Total (64,680) Transfer from GF 64,680.
Missions Balance 1/2016 (2,128), Income 16,274 Expense 23,434 Total (9,288) Transfer from GF 9,288.
Childrens Ministry Balance 1/2016 (415) Income 12 Expense 300 Total (732) Transfer from GF 1,645. As I said I don't understand the transfers and why the negative starting balances. Thanks so much

[NeilZ]

FWIW ... Powerchurch carries over the Fund Balances from year to year. The Income and Expense accounts start at zero each year.

From what I can tell, the transfers from the General Fund were to cover the negative balances, which should have zeroed out the Fund Balances on the Building and Missions fund, but the Children's Ministry should have had a positive balance.

Not much else can be derived from this information.