During FY 2017, the City of Smithville received notification that the state government would send $115,000 at the beginning of the next fiscal year. Based on the citys definition of available for use, the city considers the funds available for Public Safetys use in the current reporting period. The budget for the current year included this amount as "Intergovernmental Revenue.

: Record this transaction as a receivable and revenue in the General Fund and governmental activities journals. (Note: Select Accrued Revenue in the [Transaction Description] box in the Detail Journal). At the government-wide level, assume that this item is an operating grant to the Public Safety function.