The following trial balances are for the governmental funds of the City of Copeland prepared from the current accounting records: LO9 General Fund Cash.

Taxes Receivable.

Allowance for Uncollectible Taxes .

VouchersPayable.

Due to Debt Service Fund.

Deferred Revenues.

Fund Balance—Reserved for Encumbrances Fund Balance—Unreserved, Undesignated .

Revenues Control.

ExpendituresControl.

EncumbrancesControl.

Estimated Revenues Control.

Appropriations Control.

Budgetary Fund Balance.

Totals.

Debit

$ 19,000 202,000 110,000 9,000 190,000

$530,000 Credit

$ 2,000 24,000 10,000 16,000 9,000 103,000 176,000 171,000 19,000

$530,000 Debt Service Fund Debit Credit Cash.$ 8,000 Investments. 51,000 Taxes Receivable.11,000 Due from GeneralFund. 10,000 Fund Balance—Designated for Debt Service. $ 45,000 Revenues Control. 20,000 Other Financing Sources—Operating TransfersIn. 90,000 ExpendituresControl. 75,000 _ Totals. $155,000 $155,000 Capital Projects Fund Debit Credit Cash.$ 70,000 Special AssessmentsReceivable. 90,000 Contracts Payable. $ 50,000 DeferredRevenues. 90,000 Fund Balance—Reserved for Encumbrances. 16,000 Fund Balance—Unreserved, Undesignated. -0-

Other Financing Sources. 150,000 ExpendituresControl. 130,000 Encumbrances. 16,000 Estimated Other Financing Sources. 150,000 Appropriations. 150,000 Totals. $456,000 $456,000 Special Revenue Fund Debit Credit Cash.$ 14,000 Taxes Receivable.41,000 Inventory ofSupplies. 4,000 VouchersPayable. $ 25,000 DeferredRevenues. 3,000 Fund Balance—Reserved for Inventory of Supplies. 4,000 Fund Balance—Reserved for Encumbrances. 3,000 Fund Balance—Unreserved, Undesignated. 19,000 Revenues Control. 56,000 ExpendituresControl. 48,000 Encumbrances. 3,000 EstimatedRevenues. 75,000 Appropriations. 60,000 Budgetary Fund Balance.. 15,000 Totals. $185,000 $185,000 Based on the information presented for each of these governmental funds, answer the following questions:

a. How much more money can the General Fund expend or commit during the remainder of the current year?

b. Why does the Capital Projects Fund have no construction or capital asset accounts?

c. What does the $150,000 Appropriations balance found in the Capital Projects Fund represent?

d. Several funds have balances for Encumbrances and Fund Balance—Reserved for Encum¬ brances. How will these amounts be accounted for at the end of the fiscal year?

e. Why does the Fund Balance—Unreserved, Undesignated account in the Capital Projects Fund have a zero balance?

f. What are possible explanations for the $150,000 Other Financing Sources balance found in the Capital Projects Fund?
g. What does the $75,000 balance in the Expenditures Control account of the Debt Service Fund represent?
h. What is the purpose of the Special Assessments Receivable found in the Capital Projects Fund?
i. In the Special Revenue Fund, what is the purpose of the Fund Balance—Reserved for Inventory of Supplies account?
j. Why does the Debt Service Fund not have budgetary account balances?