Please complete the Appropriations/Encumbrances/Expenditures Ledger.

The following transactions occurred during the 2017 fiscal year for the City of Evergreen. For budgetary purposes, the city reports encumbrances in the Expenditures section of its budgetary comparison schedule for the General Fund but excludes expenditures chargeable to a prior year's appropriation. 1. The budget prepared for the fiscal year 2017 was as follows: Estimated Revenues: Taxes Licenses and permits Intergovernmental revenue Miscellaneous revenues $ 1,943,000 372.000 397,000 62,000 Total estimated revenues 2,774,000 Appropriations: General government Public safety Public works 471,000 886,000 650,000 600,000 86,000 Health and welfare Miscellaneous Total appropriations 2,693,000 Budgeted increase in fund balance $ 81,000 2. Encumbrances Issued against the appropriations during the year were as follows: General government Public safety Public works $ 58,000 250.000 392.000 Health and welfare 160.000 Miscellaneous 71.000 Total $ 931.000 3. The current year's tax levy of $2.005.000 was recorded, uncollectibles were estimated as $65,000. 4. Tax collections from prior years' levies totaled $132,000: collections of the current year's levy totaled $1.459,000. 5. Personnel costs during the year were charged to the following appropriations in the amounts Indicated. Encumbrances were not recorded for personnel costs. Since no labuities currently exist for withholdings. you may Ignore any FICA or federal or state Income tax withholdings. (Note: Expenditures charged to Miscellaneous should be treated as General Government expenses in the governmental activities general Journal at the government-wide level.) General government Public safety Public Works $ 411,000 635,000 254,000 439,000 11,100 Health and welfare Miscellaneous Credit to Vouchers Payable $1,750,100 6. Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14.470. Encumbrances had been recorded in the prior year for these items in the amount of $14.000. The amount chargeable to each year's appropriations should be charged to the Public Safety appropriation 7. Involces were received and approved for payment for items ordered In documents recorded as encumbrances In Transaction (2) of this problem. The following appropriations were affected. Actual Estimated General government Public safety Public Works Health and safety Miscellaneous Liability $ 52,700 236.200 360,000 130,600 71.000 Llability $ 52,200 240,900 357,000 130,100 71,000 $850.500 $ 851,200 8. Revenue other than taxes collected during the year consisted of licenses and permits. $373,000: Intergovernmental revenue. $400,000; and $66,000 of miscellaneous revenues. For purposes of accounting for these revenues at the government-wide level, the Intergovernmental revenues were operating grants and contributions for the Public Safety function. Miscellaneous revenues are not Identiflable with any function and therefore are recorded as General Revenues at the government-wide level 9. Payments on Vouchers Payable totaled $2,505,000. Additional Information follows: The General Fund Fund Balance-Unassigned account had a credit balance of $96,900 as of December 31, 2016: no entries have been made in the Fund Balance-Unassigned account during 2017 Fund General Journal Debit Credit Transaction 1. Record the budget estimates and appropriations Estimated Revenues Appropriations budgetary Fund Balance 1 General Fund 2.774.000 2.693,000 81.000 Governmental Activities No Journal Entry Required 2. Record the enoumbranoes issued against the appropriations during the year. 2 General Fund Encumbrances-2017 Encumbranoes Outstanding-2017 931.000 931.000 Governmental Activities No Journal Entry Required 3 2.005.000 3. The current year's tax levy of $2.005.000 was recorded, uncollectibles were estimated as 555.000 General Fund Taxes Receivable Current Allowance for Uncollectible Current Taxes Revenues 65,000 1.940,000 2.005.000 Governmental Activities Taxes ReceivableCurrent Allowance for Uncollectible Current Taxes General Revenues-Property taxes 65.000 1.940,000 4 General Fund 4. Tax collections from prior years' levies totaled $132.000 collections of the current year's levy totaled 51.459.000 Cash Taxes Receivable-Delinquent Taxes Receivable Current 1.591,000 132.000 1.459.000 1.591.000 Governmental Activities Cash Taxes Receivable-Delinquent Taxes ReceivableCurrent 132.000 1.459.000 5. Record the personnel costs during the year. 5 General Fund expenditures-2017 Vouchers Payable 1.750, 100 1.750,100 Governmental Activities Expenses-General Government Expenses-Public Safety Expenses-Public Works Expenses-Health and Welfare Vouchers Payable 422,100 635.000 254.000 439,000 1,750,100 6. Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14.470. Encumbrances had been recorded in the prior year for these items in the amount of $14.000. The amount Chargeable to each year's appropriations should be charged to the Public Safety appropriation General Fund Record the outstanding Encumbrances for 2016 Encumbrances Outstanding2016 14.000 Encumbrances-2016 14.000 ba 60 Record the public safety expenditures Expenditures-2016 expenditures-2017 Vouchers Payable 14.000 470 14.470 60 Governmental Activities Record the public safety expenses. Expenses-Public Safety Vouchers Payable 14.470 14.470 7a General Fund 7. Involces were received and approved for payment for items ordered in documents recorded as encumbrances Record the outstanding encumbrances for 2017. Encumbranoes Outstanding-2017 Encumbrances-2017 851 200 851200 Record the various expenditures Expenditures-2017 Vouchers Payable 850,500 850,500 7c Governmental Activities Record the various expenses (include miscellaneous with general government.) Expenses-General Government Expenses-Public Safety Expenses-Public Works expenses Health and Welfare Vouchers Payable 123.700 236.200 360,000 130.600 850.500 8. Revenue other than taxes collected during the year consisted of lenses and permits. 5373.000 Intergovernmental revenue, $400.000 and $55.000 of miscellaneous revenues. For purposes of accounting for these revenues at the government-wide level, the Intergovernmental revenues were operating grants and contributions for the Public Safety function. Miscellaneous revenues are not identifiable with any function and therefore are recorded as General Revenues at the government-wide level Cash 839,000 Revenues 839,000 8 General Fund 839.000 Governmental Activities Cash Program Revenues-General Government Program Revenues-Public Safety General Revenues-Miscellaneous 373.000 400,000 66.000 9. Payments on Vouchers Payable totaled 52 505,000 9 General Fund Vouchers Payable Cash 2.505.000 2,505.000 2.505.000 Governmental Activities Vouchers Payable Cash 2.505 000 Appropriations/Encumbrances/Expenditures Ledger Encumbrances Expenditures Appropriations Transaction Account/Description Debit Credit Balance Debit Balance Credit Available Balance 1 2 General Government Budget Authorization Encumbrances issued Payroll Invoices approved for payment 5 7 1 2 Public Safety Budget Authorization Encumbrances issued Payroll Invoices for items ordered Invoices approved for payment 5 6 7 Public Works 1 2 Budget Authorization Encumbrances issued Payroll Invoices approved for payment 5 7 1 2 Health and Welfare Budget Authorization Encumbrances issued Payroll Invoices approved for payment 5 7 1 N Miscellaneous Budget Authorization Encumbrances issued Payroll Invoices approved for payment 5 7