Record the budget. (You may use a single Estimated Revenues account and a single Appropriations account.) 2. Reestablish the encumbrances of $19,000 that were closed at the end of last year. 3. The city levied its general property taxes for the year of $1,580,000. The city estimates that $30,000 of the taxes will prove uncollectible. Record the taxes assuming the city will collect the remaining balance later during the fiscal year. 4. The city collected $1,300,000 of property taxes before the due date for taxes. The remainder of the taxes receivable became delinquent. 5. The city received and vouchered the materials and supplies that were on order from the previous year. The actual cost equaled the estimated cost of these materials and supplies, $19,000. The city records expenditures for materials and supplies when they are consumed. A perpetual inventory system is used. 6. The city collected $200,000 when investments matured and also collected the following General Fund revenues during the year: Fines and forfeitures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 48,480 Unrestricted grants from the state. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 346,200 Licenses and permits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122,460 Interest revenue from investments (including $2,000 accrued at the end of 20X3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42,000 Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 559,140 7. The city incurred and paid salary expenditures as follows: Accrued salaries payable, January 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 50,000 General government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180,000 Public safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 580,000 Highways and streets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175,000 Health and sanitation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150,000 Parks and recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 220,000 Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,355,000 8. The city ordered General Fund materials and supplies as follows: General government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,000 Public safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000 Highways and streets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75,000 Health and sanitation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000 Parks and recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,000 Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 195,000 9. Billings were received from the Water and Sewer Enterprise Fund as follows: General government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 900 Public safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,500 Highways and streets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,300 Health and sanitation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,900 Parks and recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,900 Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 22,500 Case Study 169 M04_FREE9569_11_SE_C04.indd 169 1/17/17 9:49 AM 10. Equipment was ordered for the following functions: General government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 35,000 Public safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150,000 Highways and streets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,300 Health and sanitation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,900 Parks and recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60,000 Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 279,200 11. The equipment ordered was received (and vouchers approved) as follows: Estimated Cost Actual Cost General government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 35,000 $ 35,000 Public safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134,000 135,000 Highways and streets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,300 25,300 Health and sanitation . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,900 8,900 Parks and recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60,000 60,000 Totals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $263,200 $ 264,200 12. Billings were received from the Central Communications Network Internal Service Fund for communications services used by general government agencies and departments as follows: General government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 18,000 Public safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,000 Highways and streets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,500 Health and sanitation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,630 Parks and recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,940 Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 57,070 13. A total of $61,000 was paid on the amounts owed to the Central Communications Network Internal Service Fund. 14. Other unencumbered expenditures incurred during the year were vouchered as follows: General government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 11,420 Public safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41,280 Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 52,700 15. The General Fund loaned $500,000 to the Addiction Prevention Special Revenue Fund to provide working capital for that fund. The loan is to be repaid within a year. 16. The General Fund transferred resources to other funds as follows: Addiction Prevention Special Revenue Fund . . . . . . . . . . . . . . . . . . . . . . $ 60,000 Parks and Recreation Capital Projects Fund . . . . . . . . . . . . . . . . . . . . . . . 200,000 Bridge Capital Projects Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70,000 Refunding Debt Service Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 729,965 Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,059,965 17. The General Fund received a transfer of $100,000 from the Water and Sewer Enterprise Fund. 18. Accrued salaries and wages for General Fund employees at December 31 were as follows: General government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,800 Public safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,800 Highways and streets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,750 Health and sanitation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,500 Parks and recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,200 Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 13,050