Exercise 3-11 Part A: City of Vienna Budgetary Comparison Schedule General Fund For the Year Ended December 31, 2020 Budgeted Actual Amounts (Budgetary Basis) Variance with Final Budget Original Final $ $ $ 15,000 (5,000) 6,500,000 230,000 1,200,000 120,000 8,050,000 6,465,000 230,000 1,200,000 104,000 7,999,000 $ 6,480,000 225,000 1,200,000 106,000 $ 8,011,000 2,000 12,000 $ Revenues: Taxes Licenses Intergovernmental Miscellaneous Total Revenues Expenditures and Encumbrances: General Government Pubic Safety Health and Welfare Total Expenditures and Encumbrances Net Change in Fund Balance Fund Balance - Beginning Fund Balance - Ending 2,700,000 4,050,000 1,230,000 7,980,000 70,000 350,000 420,000 2,602,000 4,200,000 1,220,000 8,022,000 (23,000) 350,000 327,000 2,503,500 4,215,000 1,198,000 7,916,500 94,500 350,000 444,500 98,500 (15,000) 22,000 105,500 117,500 $ $ $ $ 117,500 Part B: GENERAL LEDGER DEBITS CREDITS SUBSIDIARY LEDGER DEBITS CREDITS 93,000 GENERAL LEDGER: Budgetary fund Balance estimated revenue Control appropriations control 51,000 42,000 REVENUES LEDGER: ? ? ? ? APPROPRIATIONS LEDGER