1.

The following pertains to a Citys Public Safety Activities accounted for in the Citys General Fund for the year ended 12/31/21:

Estimated Revenues $12,700,000

Appropriations $12,500,000

Revenues $12,782,000

Encumbrances $3,125,000

Expenditures $8,250,000

Based on this information, what would the remaining Unencumbered Balance of the Citys Public Safety Activities Appropriation be as of 12/31/21?

2.

For year-end financial statement purposes, an SLG will report long-term debt such as bonds payable as a non-current liability on the balance sheet of which type of fund?

	a.	Non-expendable Fund
	b.	GLTL
	c.	Debt Service Fund
	d.	Expendable fund

3.

A Police Department accounted for in a Citys General Fund recorded the purchase of a new police car for $54,000 in cash. The police car is estimated to have a useful life of 5 years and a $4,000 salvage value at the time of purchase. Which of the following would be an effect of this transaction on the fund balance of the Citys General Fund?

	a.	A decrease of $54,000 in the General Funds fund balance
	b.	A decrease of $4,000 in the General Funds fund balance
	c.	An increase of $54,000 in the General Funds fund balance
	d.	An increase of $50,000 in the General Funds fund balance