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I need help calculating the increase in encumbrances outstanding. The information given is below. CITY OF GREENVILLE General Fund Schedule of Revenues, Expenditures, and Changes
I need help calculating the increase in encumbrances outstanding. The information given is below.
CITY OF GREENVILLE General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances-Budget and Actual For the Fiscal Year (Amounts in Thousands) \begin{tabular}{|c|c|c|c|c|} \hline \multirow{2}{*}{ Revenues } & \multicolumn{2}{|c|}{ Budgeted Amounts } & \multirow{2}{*}{\begin{tabular}{c} Actual \\ Amounts \\ Budget Basis \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Variance with \\ Final Budget \\ Over (Under) \end{tabular}} \\ \hline & Original & Final & & \\ \hline & 6,048 & 6,048 & 6,087 & 39 \\ \hline Fines and Forfeits & 303 & 303 & 308 & 5 \\ \hline ntergovernmental Revenue & 512 & 512 & 512 & 0 \\ \hline Charges for Services & 370 & 370 & 366 & (4) \\ \hline & & & & 0 \\ \hline Total Revenues & 7,233 & 7,233 & 7,273 & 40 \\ \hline Expenditures and Encumbrances & & & & \\ \hline General Government & 1,648 & 1,648 & 1,647 & (1) \\ \hline Public Safety & 3,375 & 3,375 & 3,374 & (1) \\ \hline Public Works & 1,459 & 1,459 & 1,457 & (2) \\ \hline Culture and Recreation & 724 & 724 & 717 & (7) \\ \hline & & & & 0 \\ \hline Total Expenditures & 7,206 & 7,206 & 7,195 & (11) \\ \hline Excess of Revenue Over Expenditures & 27 & 27 & 78 & 105 \\ \hline Other Financing Sources and (Uses) & & & & \\ \hline Interfund Transfers Out & 63 & 63 & 63 & 0 \\ \hline & & & & 0 \\ \hline Excess (Deficiency) of Revenues over expenditures and other financing sources & (36) & (36) & 15 & 51 \\ \hline Increase in Encumbrances outstanding & & & & 0 \\ \hline Increase in Fund Balances for the Year & (36) & (36) & 15 & 51 \\ \hline Fund Balances, January 1 & 165 & 165 & 165 & 0 \\ \hline Fund Balances, December 31 & 129 & 129 & 180 & 51 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{c} City of Greenville \\ General Fund \\ Subsidiary Ledger Account Balances (in thou \\ For the Fiscal Year \end{tabular}} \\ \hline & Debits & Credits \\ \hline \multicolumn{3}{|l|}{ Estimated Revenue } \\ \hline Taxes & 6,048 & \\ \hline Fines \& Forfeits & 303 & \\ \hline Intergovernmental Revenue & 512 & \\ \hline Charges for Services & 370 & \\ \hline \multicolumn{3}{|l|}{ Revenues } \\ \hline Taxes & & 6,087 \\ \hline Fines \& Forfeits & & 308 \\ \hline Intergovernmental Revenue & & 512 \\ \hline Charges for Services & & 366 \\ \hline \multicolumn{3}{|l|}{ Appropriations } \\ \hline General Government & & 1,648 \\ \hline Public Safety & & 3,375 \\ \hline Public Works & & 1,459 \\ \hline Culture \& Recreation & & 724 \\ \hline \multicolumn{3}{|l|}{ Estimated Other Financing Uses } \\ \hline Interfund Transfers Out & & 63 \\ \hline \multicolumn{3}{|l|}{ Expenditures } \\ \hline General Government & 1,622 & \\ \hline Public Safety & 3,349 & \\ \hline Public Works & 1,443 & \\ \hline Culture \& Recreation & 717 & \\ \hline \multicolumn{3}{|l|}{ Encumbrances } \\ \hline General Government & 25 & \\ \hline Public Safety & 25 & \\ \hline Public Works & 14 & \\ \hline Culture \& Recreation & 0 & \\ \hline \multicolumn{3}{|l|}{ Other Financing Uses } \\ \hline Interfund Transfers Out & 63 & \\ \hline \end{tabular}
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