How do I calculate the total governmental funds and 10% of total?

And why are my numbers wrong in the other financing use section of the budgetary comparison schedule?

Preparation of fund financial statements and schedules Prepare a governmental funds balance sheet; a governmental funds statement of revenues, expenditures, and changes in fund balances; and a General Fund budgetary comparison schedule. In the budgetary comparison schedule, include a column for variances. To ease financial statement preparation, we supply you with the pre-closing trial balances for Croton City's General Fund, Library Special Revenue Fund, Capital Projects Fund, and Debt Service Fund. Consider all funds as major funds for this exercise and classify the fund balance for the Debt Service Fund as Assigned fund balance. In addition, make calculations to determine which of the funds would be considered as nonmajor if Croton had not considered all of them to be major. Credits Preclosing Trial Balance for Croton City General Fund December 31, 2019 Debits Budgetary Accounts Estimated revenues - property taxes $9,000 Estimated revenues - personal income taxes 5,000 Estimated revenues - intergovernmental 1,000 Estimated revenues - recreation fees 600 Budgetary fund balance 600 Appropriations - public safety salaries Appropriations - public safety supplies Appropriations - public works salaries Appropriations - parks salaries Appropriations - transfer to Library Fund Appropriations - transfer to Debt Service Fund Encumbrances 150 Budgetary fund balance reserved for encumbrances Financial Accounts 7,100 500 5,000 2,300 100 1,200 150 Cash 1,050 930 700 30 300 700 10 400 1,600 8,880 Property taxes receivable - delinquent Income taxes receivable Allowance for uncollectible property taxes - delinquent Income tax refunds payable Salaries payable Accrued vacation pay payable Deferred property tax revenues Unassigned fund balance Revenues - property taxes Revenues - personal income taxes Revenues - intergovernmental Revenues - recreation fees Expenditures - public safety salaries Expenditures - public safety supplies Expenditures - public works salaries Expenditures - parks salaries Transfer out to Library Special Revenue Fund Transfer out to Debt Service Fund 5,000 1,000 700 7,060 330 4,950 2,300 100 1,200 $34,970 $34,970 Totals Preclosing Trial Balance for Croton City Library Special Revenue Fund December 31, 2019 Debits Credits Cash $35 Restricted fund balance 5 100 300 20 Transfer in from General Fund Revenues - intergovernmental grant Revenues - miscellaneous Expenditures - culture salaries Expenditures - culture supplies Totals 350 40 $425 $425 Credits $1,000 Preclosing Trial Balance for Croton City Capital Projects Fund December 31, 2019 Debits Revenues - intergovernmental grants Other financing source - long-term debt issued Expenditures - construction costs 2,800 Expenditures - architect/supervision fees 200 Totals $3,000 2,000 $3,000 Preclosing Trial Balance for Croton City Debt Service Fund December 31, 2019 Debits Credits Cash $30 1,200 520 Transfer in from General Fund Expenditures - interest Expenditures - bond principal Totals 650 $1,200 $1,200 Croton City Governmental Funds Balance Sheet December 31, 2019 Library Special General Revenue Debit Service Capital Projects Total Governmental Funds Assets Cash $ 1,050 $ 35 $ 30 $ 0 $ 1,115 Receivables: 900 0 0 0 900 Property taxes - delinquent (net) Personal income taxes 700 0 0 0 700 Total assets $ 2,650 $ 35 $ 30 $ 0 $ 2,715 Liabilities $ 700 $ 0 $ 0 $ 0 $ 700 300 0 0 0 300 Salaries payable Income tax refunds payable Accrued vacation pay payable Total liabilities Deferred inflows of resources 10 O 0 0 10 1,010 0 0 0 1,010 Deferred revenues 400 0 0 0 400 Fund balances Restricted 200 35 0 0 235 150 07 30 0 180 890 0 0 0 890 Assigned Unassigned Total fund balances Total liabilities balances resources and fund balances $ 35 30 0 1,305 1,240 2,650 $ 35 $ 30 $ 0 $ 2,715 NOTE: Only use a negative sign with answers to indicate a deficiency of revenues over expenditures, other financing uses, and a decrease in net change in fund balances. Croton City Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended December 31, 2019 Library Total Special Debt Capital Governmental General Revenue Service Projects Funds Revenues: Property taxes $ 8,880$ 0 $ OS 0$ 8,880 Personal income taxes 5,000 0 5,000 Intergovermental 1,000 300 1,000 2.300 Recreation fees 700 700 Miscellaneous 0 20 20 Total revenues 15,580 320 1.000 16,900 Expenditures: Current: Public Saftey 7,390 0 7,390 Public works 4,950 0 4,950 Parks 2,300 0 0 2.300 Culture 0 390 390 Capital outlay 0 0 0 3,000 3,000 Debt service: Principal retirement 0 O 650 650 Interest 520 520 Total expenditures 14,640 390 1,170 3.000 19,200 Excess (deficiency) of revenues over expenditures 940 (70) (1.170) (2.000) (2,300) Other financing sources (uses): Proceeds of long-term debt 2,000 2,000 Transfers in 0 100 1,200 1,300 Transfers out (1,300) 0 (1,300) Total other financing sources (uses) (1,300) 100 1,200 2.000 2,000 Net change in fund balances (360) 30 30 (300) Fund balances - beginning 1,600 5 0 0 1,605 Fund balances - end $ 1,240$ 35$ 30$ OS $ 1,305 NOTE: Only use a negative sign with answers for other financing uses (and transfers); and to indicate a decrease in net change in fund balances or an unfavorable variance. NOTE: Only use a negative sign with answers for other financing uses (and transfers); and to indicate a decrease in net change in fund balances or an unfavorable variance. Croton City General Fund Budgetary Comparison Schedule For the Year Ended December 31, 2019 Budget Original Final Actual Variance Revenues: Property taxes $ 9,000 $ 9,000 $ 8,8803 (120) Personal income taxes 5,000 5.000 5,000 Intergovermental 1,000 1.000 1.000 Recreation fees 600 600 700 100 Total revenues 15,600 15.600 15.580 (20) Expenditures Public safety salaries 7,000 7,100 7,060 Public safety supplies 500 500 230 170 Public works salaries 5,000 5.000 4.950 50 W Parks salaries 2,300 2.300 2.300 Total exoenditures 14.800 14.900 14,540 260 Excess of revenues over expenditures 800 700 940 240 Other financing uses: Transfer to Library Fund 100 x 100 x 100 x 0 Transfer to Debit Service Fund 1.200 X 1,200 x 1200 x 0 Total other financing uses 1,300 x 1.300 X 1300 X O Net change in fund balance (500) (500) 1360) 240 Fund balance, beginning 1,600 1.600 1,500 O Fund balance, end $ 1,100 S 1.000 $ 1,240 $ 240 Make the calculations to determine which of the funds would be considered as major and nonmajor had Croton not considered all of them to be major. Round answers to the nearest whole number. Total Governmental Funds $ 10% of Total 0 0 x OX OX Assets Liabilities Revenues Expenditures OX Ox Preparation of fund financial statements and schedules Prepare a governmental funds balance sheet; a governmental funds statement of revenues, expenditures, and changes in fund balances; and a General Fund budgetary comparison schedule. In the budgetary comparison schedule, include a column for variances. To ease financial statement preparation, we supply you with the pre-closing trial balances for Croton City's General Fund, Library Special Revenue Fund, Capital Projects Fund, and Debt Service Fund. Consider all funds as major funds for this exercise and classify the fund balance for the Debt Service Fund as Assigned fund balance. In addition, make calculations to determine which of the funds would be considered as nonmajor if Croton had not considered all of them to be major. Credits Preclosing Trial Balance for Croton City General Fund December 31, 2019 Debits Budgetary Accounts Estimated revenues - property taxes $9,000 Estimated revenues - personal income taxes 5,000 Estimated revenues - intergovernmental 1,000 Estimated revenues - recreation fees 600 Budgetary fund balance 600 Appropriations - public safety salaries Appropriations - public safety supplies Appropriations - public works salaries Appropriations - parks salaries Appropriations - transfer to Library Fund Appropriations - transfer to Debt Service Fund Encumbrances 150 Budgetary fund balance reserved for encumbrances Financial Accounts 7,100 500 5,000 2,300 100 1,200 150 Cash 1,050 930 700 30 300 700 10 400 1,600 8,880 Property taxes receivable - delinquent Income taxes receivable Allowance for uncollectible property taxes - delinquent Income tax refunds payable Salaries payable Accrued vacation pay payable Deferred property tax revenues Unassigned fund balance Revenues - property taxes Revenues - personal income taxes Revenues - intergovernmental Revenues - recreation fees Expenditures - public safety salaries Expenditures - public safety supplies Expenditures - public works salaries Expenditures - parks salaries Transfer out to Library Special Revenue Fund Transfer out to Debt Service Fund 5,000 1,000 700 7,060 330 4,950 2,300 100 1,200 $34,970 $34,970 Totals Preclosing Trial Balance for Croton City Library Special Revenue Fund December 31, 2019 Debits Credits Cash $35 Restricted fund balance 5 100 300 20 Transfer in from General Fund Revenues - intergovernmental grant Revenues - miscellaneous Expenditures - culture salaries Expenditures - culture supplies Totals 350 40 $425 $425 Credits $1,000 Preclosing Trial Balance for Croton City Capital Projects Fund December 31, 2019 Debits Revenues - intergovernmental grants Other financing source - long-term debt issued Expenditures - construction costs 2,800 Expenditures - architect/supervision fees 200 Totals $3,000 2,000 $3,000 Preclosing Trial Balance for Croton City Debt Service Fund December 31, 2019 Debits Credits Cash $30 1,200 520 Transfer in from General Fund Expenditures - interest Expenditures - bond principal Totals 650 $1,200 $1,200 Croton City Governmental Funds Balance Sheet December 31, 2019 Library Special General Revenue Debit Service Capital Projects Total Governmental Funds Assets Cash $ 1,050 $ 35 $ 30 $ 0 $ 1,115 Receivables: 900 0 0 0 900 Property taxes - delinquent (net) Personal income taxes 700 0 0 0 700 Total assets $ 2,650 $ 35 $ 30 $ 0 $ 2,715 Liabilities $ 700 $ 0 $ 0 $ 0 $ 700 300 0 0 0 300 Salaries payable Income tax refunds payable Accrued vacation pay payable Total liabilities Deferred inflows of resources 10 O 0 0 10 1,010 0 0 0 1,010 Deferred revenues 400 0 0 0 400 Fund balances Restricted 200 35 0 0 235 150 07 30 0 180 890 0 0 0 890 Assigned Unassigned Total fund balances Total liabilities balances resources and fund balances $ 35 30 0 1,305 1,240 2,650 $ 35 $ 30 $ 0 $ 2,715 NOTE: Only use a negative sign with answers to indicate a deficiency of revenues over expenditures, other financing uses, and a decrease in net change in fund balances. Croton City Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended December 31, 2019 Library Total Special Debt Capital Governmental General Revenue Service Projects Funds Revenues: Property taxes $ 8,880$ 0 $ OS 0$ 8,880 Personal income taxes 5,000 0 5,000 Intergovermental 1,000 300 1,000 2.300 Recreation fees 700 700 Miscellaneous 0 20 20 Total revenues 15,580 320 1.000 16,900 Expenditures: Current: Public Saftey 7,390 0 7,390 Public works 4,950 0 4,950 Parks 2,300 0 0 2.300 Culture 0 390 390 Capital outlay 0 0 0 3,000 3,000 Debt service: Principal retirement 0 O 650 650 Interest 520 520 Total expenditures 14,640 390 1,170 3.000 19,200 Excess (deficiency) of revenues over expenditures 940 (70) (1.170) (2.000) (2,300) Other financing sources (uses): Proceeds of long-term debt 2,000 2,000 Transfers in 0 100 1,200 1,300 Transfers out (1,300) 0 (1,300) Total other financing sources (uses) (1,300) 100 1,200 2.000 2,000 Net change in fund balances (360) 30 30 (300) Fund balances - beginning 1,600 5 0 0 1,605 Fund balances - end $ 1,240$ 35$ 30$ OS $ 1,305 NOTE: Only use a negative sign with answers for other financing uses (and transfers); and to indicate a decrease in net change in fund balances or an unfavorable variance. NOTE: Only use a negative sign with answers for other financing uses (and transfers); and to indicate a decrease in net change in fund balances or an unfavorable variance. Croton City General Fund Budgetary Comparison Schedule For the Year Ended December 31, 2019 Budget Original Final Actual Variance Revenues: Property taxes $ 9,000 $ 9,000 $ 8,8803 (120) Personal income taxes 5,000 5.000 5,000 Intergovermental 1,000 1.000 1.000 Recreation fees 600 600 700 100 Total revenues 15,600 15.600 15.580 (20) Expenditures Public safety salaries 7,000 7,100 7,060 Public safety supplies 500 500 230 170 Public works salaries 5,000 5.000 4.950 50 W Parks salaries 2,300 2.300 2.300 Total exoenditures 14.800 14.900 14,540 260 Excess of revenues over expenditures 800 700 940 240 Other financing uses: Transfer to Library Fund 100 x 100 x 100 x 0 Transfer to Debit Service Fund 1.200 X 1,200 x 1200 x 0 Total other financing uses 1,300 x 1.300 X 1300 X O Net change in fund balance (500) (500) 1360) 240 Fund balance, beginning 1,600 1.600 1,500 O Fund balance, end $ 1,100 S 1.000 $ 1,240 $ 240 Make the calculations to determine which of the funds would be considered as major and nonmajor had Croton not considered all of them to be major. Round answers to the nearest whole number. Total Governmental Funds $ 10% of Total 0 0 x OX OX Assets Liabilities Revenues Expenditures OX Ox