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 year's appropriation. 1. The budget prepared for the fiscal year 2020 was as follows: $2,020,000 383,000 408,000 73,000 2,884,000 Estimated Revenues: Taxes Licenses and permits Intergovernmental revenue Miscellaneous revenues Total estimated revenues Appropriations: General government Public safety Public works Health and welfare Miscellaneous Total appropriations Budgeted increase in fund balance 494,100 909, 100 673,100 623, 100 97,000 2,796,400 $ 87,600 2. Encumbrances issued against the appropriations during the year were as follows: General government Public safety Public works Health and welfare $ 69,000 261,000 403,000 179.890 2. Encumbrances issued against the appropriations during the year were as follows: General government Public safety Public works Health and welfare Miscellaneous Total $ 69,000 261,000 403,000 170, 890 82,000 $985, 890 3. The current year's tax levy of $2,091,900 was recorded; uncollectibles were estimated as $76,000 4. Tax collections of the current year's levy totaled $1,470,000. The City also collected $143,000 in taxes from the prior year's levy in the first 60 days after year end. (These delinquent collections had been anticipated prior to year-end.) 5. 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 Public safety Public works Health and welfare Miscellaneous Credit to Vouchers Payable $ 422,000 646,000 265,000 450,000 12,200 $1,795,200 6. Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,690. Encumbrances had been recorded in the prior year for these items in the amount of $14,110. The amount chargeable to each year's appropriations should be charged to the Public Safety appropriation. 7. 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. General government Public safety Public works Health and welfare Miscellaneous Actual Liability $ 63,700 247, 200 371,000 141,600 82,000 $ 905,500 Estimated Liability $ 63,200 251,900 368,000 141,100 82,000 $906, 200 8. Revenue other than taxes collected during the year consisted of licenses and permits, $385,100; intergovernmental revenue, $412,100; and $78,100 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. 9. Payments on Vouchers Payable totaled $2,516,000. Additional information follows: The General Fund Fund Balance-Unassigned account had a credit balance of $107,900 as of December 31, 2019; no entries have been made in the Fund Balance-Unassigned account during 2020. Budget (Original and Final) Actual Variance with Final Budget Over (Under) Revenues: $ 0 0 0 0 0 0 0 0 Total Revenues Expenditures (Budget Basis): 0 0 0 0 0 0 0 0 0 Total Expenditures Excess of Reven Over Expenditures Increase in Encumbrances Outstanding Increase in Fund Balances Fund Balances, 1/1 Fund Balances, 12/31 0 0 $ 0 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 year's appropriation. 1. The budget prepared for the fiscal year 2020 was as follows: $2,020,000 383,000 408,000 73,000 2,884,000 Estimated Revenues: Taxes Licenses and permits Intergovernmental revenue Miscellaneous revenues Total estimated revenues Appropriations: General government Public safety Public works Health and welfare Miscellaneous Total appropriations Budgeted increase in fund balance 494,100 909, 100 673,100 623, 100 97,000 2,796,400 $ 87,600 2. Encumbrances issued against the appropriations during the year were as follows: General government Public safety Public works Health and welfare $ 69,000 261,000 403,000 179.890 2. Encumbrances issued against the appropriations during the year were as follows: General government Public safety Public works Health and welfare Miscellaneous Total $ 69,000 261,000 403,000 170, 890 82,000 $985, 890 3. The current year's tax levy of $2,091,900 was recorded; uncollectibles were estimated as $76,000 4. Tax collections of the current year's levy totaled $1,470,000. The City also collected $143,000 in taxes from the prior year's levy in the first 60 days after year end. (These delinquent collections had been anticipated prior to year-end.) 5. 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 Public safety Public works Health and welfare Miscellaneous Credit to Vouchers Payable $ 422,000 646,000 265,000 450,000 12,200 $1,795,200 6. Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,690. Encumbrances had been recorded in the prior year for these items in the amount of $14,110. The amount chargeable to each year's appropriations should be charged to the Public Safety appropriation. 7. 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. General government Public safety Public works Health and welfare Miscellaneous Actual Liability $ 63,700 247, 200 371,000 141,600 82,000 $ 905,500 Estimated Liability $ 63,200 251,900 368,000 141,100 82,000 $906, 200 8. Revenue other than taxes collected during the year consisted of licenses and permits, $385,100; intergovernmental revenue, $412,100; and $78,100 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. 9. Payments on Vouchers Payable totaled $2,516,000. Additional information follows: The General Fund Fund Balance-Unassigned account had a credit balance of $107,900 as of December 31, 2019; no entries have been made in the Fund Balance-Unassigned account during 2020. Budget (Original and Final) Actual Variance with Final Budget Over (Under) Revenues: $ 0 0 0 0 0 0 0 0 Total Revenues Expenditures (Budget Basis): 0 0 0 0 0 0 0 0 0 Total Expenditures Excess of Reven Over Expenditures Increase in Encumbrances Outstanding Increase in Fund Balances Fund Balances, 1/1 Fund Balances, 12/31 0 0 $ 0