Greenville has provided the following information from its General Fund Revenues and Appropriations/Expenditure/Encumbrances subsidiary ledgers for the fiscal year ended. Assume the beginning fund balances are $152 (in thousands) and that the budget was not amended during the year.

City of Greenville
General Fund
Subsidiary Ledger Account Balances (in thousands)
For the Fiscal Year
	Debits		Credits
Estimated Revenue
Taxes		6,048
Fines & Forfeits		303
Intergovernmental Revenue		500
Charges for Services		370
Revenues
Taxes						6,051
Fines & Forfeits						308
Intergovernmental Revenue						500
Charges for Services						366
Appropriations
General Government						1,635
Public Safety						3,375
Public Works						1,448
Culture & Recreation						724
Estimated Other Financing Uses
Interfund Transfers Out						50
Expenditures
General Government		1,622
Public Safety		3,361
Public Works		1,443
Culture & Recreation		718
Encumbrances
General Government		8
Public Safety		11
Public Works		3
Culture & Recreation		0
Other Financing Uses
Interfund Transfers Out		50

Required

1. Prepare a General Fund statement of revenues, expenditures, and changes in fund balance.
2. Prepare a General Fund schedule of revenues, expenditures, and changes in fund balancebudget and actual (assume the budget is prepared on a GAAP basis).

Prepare a General Fund statement of revenues, expenditures, and changes in fund balance. (Enter your answers in thousands.)

CITY OF GREENVILLE
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balances
For the Fiscal Year
(Amounts in Thousands)
Revenues:
Total Revenues
Expenditures:
Total Expenditures
Other Financing Sources and (Uses)
Change in Fund Balances
Fund Balances, January 1
Fund Balances, December 31

CITY OF GREENVILLE
General Fund
Schedule of Revenues, Expenditures, and Changes in Fund BalancesBudget and Actual
For the Fiscal Year
(Amounts in Thousands)
	Budgeted Amounts	Actual Amounts Budget Basis	Variance with Final Budget Over (Under)
	Original	Final
Revenues
Total Revenues
Expenditures and Encumbrances
Total Expenditures
Excess of Revenue Over Expenditures
Other Financing Sources and (Uses)
Excess (Deficiency) of Revenues over expenditures and other financing sources
Increase in Encumbrances outstanding
Increase in Fund Balances for the Year
Fund Balances, January 1
Fund Balances, December 31