Listed below in the left column are events that may or may not be expenditures for the General Fund. Listed in the right column are the classifications of expenditures for governmental funds. Correctly match each event with the appropriate expenditure classification. Unless specifically stated otherwise, assume all amounts have been incurred.If the event is not an expenditure, state how the event would be reported in the current year General Fund financial statements.

1.Interest on short-term debt. 2.Purchase of a vehicle that will be used in the Library (accounted for as a Special Revenue Fund). 3.Signing a capital lease. 4.Claim against the government to be paid in a future year. 5.Borrowing money with a short-term note. 6.Year-end accrual of interest on long-term debt. 7.Compensated absences earned and paid during the year. 8.Paying salaries and wages. 9.Amounts withheld from salaries and wages for taxes and Social Security/Medicare. 10.Ordering supplies and materials (assume the purchases method is used). 11.Receiving supplies (assume the purchases method is used). 12.Using supplies (assume the purchases method is used). 13.Ordering supplies and materials (assume the consumption method is used). 14.Issuing long-term debt. 15.Receiving supplies (assume the consumption method is used). 16.Using supplies (assume the consumption method is used). 17.Capital lease principal payment. 18.The General Fund reimbursed the Special Revenue Fund (SRF) for salaries paid originally from SRF resources. 19.Capital lease interest payment. 20.Repayment of a short-term note. 21.The General Fund received a payment from the Library Fund (SRF) for its portion of the government electricity bill. 22.Year-end accrual of interest on short-term note. 23.Compensated absences earned in the current year but to be paid in future years. 24.Claim against the government to be paid in the current year. 25.The General Fund received an electric bill for the entire government.The General Fund paid the bill. 26.The General Fund transferred money to the Capital Projects Fund to provide financing for the construction of a major facility.

A. Expenditures - Operating B. Expenditures - Intergovernmental C. Expenditures - Capital Outlay D. Expenditures - Debt Service - Principal E. Expenditures - Debt Service - Interest F. Not an expenditure G. Event reduces expenditure (also identify which of above expenditures would be reduced)