DURING FISCAL YEAR 2017 THE CITY OF HICKORY HILLS ISSUED PURCHASE ORDERS TO VARIOUS VENDORS IN THE AMOUNTS SHOWN FOR THE FOLLOWING FUNCTIONS OF THE CITY.

GENERAL GOVERNMENT 164,200.00

PUBLIC SAFETY 302,000.00

PUBLIC WORKS 224,400.00

CULTURE AND RECREATION 181,700.00

HEALTH AND WELFARE 168,100.00

MISCELLANEOUS 24,600.00

Total 1,065,000

ALL GOODS ORDERED DURING THE YEAR WERE RECEIVED AT THE FOLLOWING ACTUAL COSTS:

GENERAL GOVERNMENT 159,800.00

PUBLIC SAFETY 301,700.00

PUBLIC WORKS 226,800.00

CULTURE AND RECREATION 181,700.00

HEALTH AND WELFARE 171,300.00

MISCELLANEOUS 25,600.00

TOTAL 1,066,900

A. PREPARE A SUMMARY JOURNAL ENTRY IN THE GENERAL FUND GENERAL JOURNAL TO RECORD THE ISSUANCE OF PURCHASE ORDERS DURING THE FISCAL YEAR 2017. IN ADDITION, SHOW SUBSIDIARY DETAIL FOR THE ENCUMBRANCES LEDGER.

B. PREPARE SUMMARY JOURNAL ENTIRES IN THE GENERAL FUND GENERAL JOURNAL TO RECORD THE RECEIPT OF AND PAYMENT OF GOODS DURING FISCAL YEAR 2017. IN ADDITION, SHOW SUBSIDIARY DETAIL FOR THE ENCUMBRANCES AND EXPENDITURES LEDGERS.

C. DOES THE FACT THAT THE ACTUAL COST OF GOODS RECEIVED DURING THE YEAR EXCEEDED TE ESTIMATED COST WHEN ORDERED SUGGEST A BUDGETARY OR MANAGEMENT PROBLEM