Prepare only budgetary comparison schedule for the General Fund: some of the below information might be irrelavant to the question.

Required information

[The following information applies to the questions displayed below.]

The following transactions occurred during the 2020 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 years appropriation.

The budget prepared for the fiscal year 2020 was as follows:

Estimated Revenues:
Taxes	$	2,041,000
Licenses and permits		386,000
Intergovernmental revenue		411,000
Miscellaneous revenues		76,000
Total estimated revenues		2,914,000
Appropriations:
General government		500,400
Public safety		915,400
Public works		679,400
Health and welfare		629,400
Miscellaneous		100,000
Total appropriations		2,824,600
Budgeted increase in fund balance	$	89,400

Encumbrances issued against the appropriations during the year were as follows:

General government	$	72,000
Public safety		264,000
Public works		406,000
Health and welfare		173,860
Miscellaneous		85,000
Total	$	1,000,860

The current years tax levy of $2,115,600 was recorded; uncollectibles were estimated as $79,000

Tax collections of the current years levy totaled $1,473,000. The City also collected $146,000 in taxes from the prior years levy in the first 60 days after year end. (These delinquent collections had been anticipated prior to year-end.)

Personnel costs during the year were charged to the following appropriations in the amounts indicated. Encumbrances were not recorded for personnel costs. Because no liabilities currently exist for withholdings, you may ignore any FICA or federal or state income tax withholdings. (Expenditures charged to Miscellaneous should be treated as General Government expenses in the governmental activities general journal at the government-wide level.)

General government	$	425,000
Public safety		649,000
Public works		268,000
Health and welfare		453,000
Miscellaneous		12,500
Credit to Vouchers Payable	$	1,807,500

Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,750. Encumbrances had been recorded in the prior year for these items in the amount of $14,140. The amount chargeable to each years appropriations should be charged to the Public Safety appropriation.

Invoices 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 Liability				Estimated Liability
General government	$	66,700			$	66,200
Public safety		250,200				254,900
Public works		374,000				371,000
Health and welfare		144,600				144,100
Miscellaneous		85,000				85,000
	$	920,500			$	921,200

Revenue other than taxes collected during the year consisted of licenses and permits, $388,400; intergovernmental revenue, $415,400; and $81,400 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.

Payments on Vouchers Payable totaled $2,519,000.

Additional information follows: The General Fund Fund BalanceUnassigned account had a credit balance of $110,900 as of December 31, 2019; no entries have been made in the Fund BalanceUnassigned account during 2020.

Prepare a budgetary comparison schedule for the General Fund of the City of Evergreen for the fiscal year ending December 31, 2020. (Input all amounts as positive values.)

CITY OF EVERGREEN
General Fund
Budgetary Comparison Schedule
For the Year Ended December 31, 2020
	Budget (Original and Final)	Actual	Variance with Final Budget Over (Under)
Revenues:
Taxes	$2,041,000	$2,036,600	$(4,400)
Licenses and Permits	386,000	388,400	2,400
Intergovernmental Revenue	411,000	415,400	4,400
Miscellaneous	76,000	81,400	5,400
			0
Total Revenues	2,914,000	2,921,800	7,800
Expenditures (Budget Basis):
General Government	500,400		(8,700)
Public Safety	915,400		(665,200)
Public Works	679,400		(679,400)
Health and Welfare	629,400		(629,400)
Miscellaneous	100,000		(100,000)
			0
Total Expenditures	2,824,600	741,900	(2,082,700)
Excess of Revenues Over Expenditures			0
Increase in Encumbrances Outstanding			0
Increase in Fund Balances			0
Fund Balances, 1/1			0
Fund Balances, 12/31			$0