Encumbrances have an impact on unassigned fund balance, but do not affect total fund balance.

At the start of its fiscal year on October $1,$ Fox County reported the following $($all dollar amounts in thousands$)$:

Fund balance:

$$Committed for encumbrances

$$200$

$$Unassigned

$400$

$$Total fund balance

$$600$

During the year, the county $($all dollar amounts in thousands$)$:

Estimated that revenues for the year would be $$6,300.$

Appropriated $$6,500$ for operations.

Ordered goods and services estimated to cost $$6,000.$ Of these, the county received $($and used$)$ goods and services that it had estimated would cost $$5,000.$ Actual cost, however, was $$5,200.$

Received $($and used$)$ all goods that it ordered in the previous year. Actual cost was only $$180.$

Recognized actual revenues of $$6,400.$

Prepare a schedule, similar to that illustrated in the text, of changes in unassigned fund balance.

Show how the total fund balance $($including the unassigned and committed portions$)$ would be displayed at year$$end$.$

Does the total fund balance at the beginning of the year, plus the actual revenues, minus the actual expenditures, equal the total fund balance at the end of the year?