Can you fix these sections:

-Not all the fund balance in the General fund would be shown as "unassigned." Because there was an outstanding purchase order at year end that eventually will require payment, 9,000 of the General Fund balance should be shown as "assigned" or "committed."

-As the entire debt service fund is set aside by contract for the payment of principal and interest, its entire ending fund balance would be displayed in a single amount called "committed."

-If resources must be accounted for in any other fund, then the fund balance in that fund is shown at least as "assigned."

-In the special revenue fund, the "nonspendable" portion of the fund balance that was in the trial balance was correct and probably resulted from an adjusting journal entry. It alerts the reader that some of the resources in the fund such as inventory or prepaid items cannot be spent and will not turn into something that can be spent. It would not be combined with another category of fund balance.

General Fund Debt Service Fund Capital Projects Fund Special Revenue Fund Assets Cash $19.000 $8,000 $70,000 $14.000 0 51.000 0 0 202.000 11.000 0 41.000 Investments Tax receivable Allowance for Uncollectible Taxes Special assessment receivables -2,000 0 0 90,000 0 Due from other funds 10,000 Inventory of supplies 0 0 0 4,000 Other assets 0 0 0 0 $219,000 $80.000 $160,000 $59,000 24,000 0 0 25,000 Total Assets Liabilities Vouchers Payable Contracts payable Due to other fund Unavailable Revenues 0 0 50,000 0 10,000 16.000 0 90.000 Other Liabilities - Grant Revenues collected in advance 0 0 0 3.000 50,000 0 140,000 28,000 169.000 80.000 20,000 31,000 219,000 80,000 160,000 59,000 Total Liabilities Total Fund Balances Total Liabilities and Fund balances Notes Excess of Revenue over Expenditures operating transfers in Revenues 90,000 176,000 20,000 150,000 56,000 Expenditures -110,000 -75,000 -130,000 -48,000 -9,000 -16,000 -3,000 57.000 35.000 4,000 5.000 Encumbrances Excess of Revenue over Expenditures Reserved for Encumbrances Reserved for inventories Reserved for mortgages Receivable 9,000 0 16,000 3,000 0 0 0 0 0 0 0 0 Reserved for long-term advances receivable 0 0 0 0 0 0 0 0 0 45,000 0 0 0 0 0 0 0 0 0 0 Reserved for other long-term assets Reserved for debt service Reserved for permanent endowments Reserved for environmentally endangered lands Reserved for special revenue funds Reserved for storm water utility Unreserved, reported in major funds Unreserved, reported in non-major funds: 0 0 0 4,000 0 0 0 0 103.000 0 0 0 0 0 0 0 Special Revenue funds 0 0 0 19,000 0 0 0 0 Capital Projects funds Permanent funds Total fund balances 0 0 0 0 $169,000 $80,000 $20,000 $31,000 General Fund Debt Service Fund Capital Projects Fund Special Revenue Fund Assets Cash $19.000 $8,000 $70,000 $14.000 0 51.000 0 0 202.000 11.000 0 41.000 Investments Tax receivable Allowance for Uncollectible Taxes Special assessment receivables -2,000 0 0 90,000 0 Due from other funds 10,000 Inventory of supplies 0 0 0 4,000 Other assets 0 0 0 0 $219,000 $80.000 $160,000 $59,000 24,000 0 0 25,000 Total Assets Liabilities Vouchers Payable Contracts payable Due to other fund Unavailable Revenues 0 0 50,000 0 10,000 16.000 0 90.000 Other Liabilities - Grant Revenues collected in advance 0 0 0 3.000 50,000 0 140,000 28,000 169.000 80.000 20,000 31,000 219,000 80,000 160,000 59,000 Total Liabilities Total Fund Balances Total Liabilities and Fund balances Notes Excess of Revenue over Expenditures operating transfers in Revenues 90,000 176,000 20,000 150,000 56,000 Expenditures -110,000 -75,000 -130,000 -48,000 -9,000 -16,000 -3,000 57.000 35.000 4,000 5.000 Encumbrances Excess of Revenue over Expenditures Reserved for Encumbrances Reserved for inventories Reserved for mortgages Receivable 9,000 0 16,000 3,000 0 0 0 0 0 0 0 0 Reserved for long-term advances receivable 0 0 0 0 0 0 0 0 0 45,000 0 0 0 0 0 0 0 0 0 0 Reserved for other long-term assets Reserved for debt service Reserved for permanent endowments Reserved for environmentally endangered lands Reserved for special revenue funds Reserved for storm water utility Unreserved, reported in major funds Unreserved, reported in non-major funds: 0 0 0 4,000 0 0 0 0 103.000 0 0 0 0 0 0 0 Special Revenue funds 0 0 0 19,000 0 0 0 0 Capital Projects funds Permanent funds Total fund balances 0 0 0 0 $169,000 $80,000 $20,000 $31,000