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.

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

Estimated Revenues:
Taxes	$	1,943,000
Licenses and permits		372,000
Intergovernmental revenue		397,000
Miscellaneous revenues		62,000
Total estimated revenues		2,774,000
Appropriations:
General government		471,000
Public safety		886,000
Public works		650,000
Health and welfare		600,000
Miscellaneous		86,000
Total appropriations		2,693,000
Budgeted increase in fund balance	$	81,000

General government	$	58,000
Public safety		250,000
Public works		392,000
Health and welfare		160,000
Miscellaneous		71,000
Total	$	931,000

General government	$	411,000
Public safety		635,000
Public works		254,000
Health and welfare		439,000
Miscellaneous		11,100
Credit to Vouchers Payable	$	1,750,100

	Actual Liability				Estimated Liability
General government	$	52,700			$	52,200
Public safety		236,200				240,900
Public works		360,000				357,000
Health and welfare		130,600				130,100
Miscellaneous		71,000				71,000
	$	850,500			$	851,200

Additional information follows: The General Fund Fund BalanceUnassigned account had a credit balance of $96,900 as of December 31, 2019; no entries have been made in the Fund BalanceUnassigned account during 2020.

CITY OF EVERGREEN
Appropriations/Encumbrances/Expenditures Ledger
		Encumbrances			Expenditures		Appropriations
Transaction	Account/Description	Debit	Credit	Balance	Debit	Balance	Credit	Available Balance
	General Government
1	Budget Authorization
2	Encumbrances issued
5	Payroll
7	Invoices approved for payment
	Public Safety
1	Budget Authorization
2	Encumbrances issued
5	Payroll
6	Invoices for items ordered
7	Invoices approved for payment
	Public Works
1	Budget Authorization
2	Encumbrances issued
5	Payroll
7	Invoices approved for payment
	Health and Welfare
1	Budget Authorization
2	Encumbrances issued
5	Payroll
7	Invoices approved for payment
	Miscellaneous
1	Budget Authorization
2	Encumbrances issued
5	Payroll
7	Invoices approved for payment