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The printout of the Revenues and Appropriations subsidiary ledger accounts for the General Fund of the City of Augusta for the first quarter of the

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The printout of the Revenues and Appropriations subsidiary ledger accounts for the General Fund of the City of Augusta for the first quarter of the fiscal year appeared as follows: Ledger Account Ref. Account Title Dr(Cr) 3/4020 Taxes Real Property 101 Budget Authorization 102 Received in Cash 758,000 758,000 550, 800 3/4050 Licenses and Permits 1Budget Authorization 102 Received in Cash 108,000 108,000 10,B00 3/4070 Intergovernmental Revenue 101 Budget Authorization 102 Received in Cash 103 S8,000 S8,000 42,200 55,500 15 B00 13,300 Appropriations, Expenditures, and Encumbrances Ledger Expenditures Balance Expenditures Balance Appropriation Balance Dr (Cr) Account Ref Account Description 5/6/7020 iCr) Dr (Cr) Dr (Cr) Cr(Dr) General Governnent 101 Budget Authorization 102 Purchase Order Iosued 643,000 643,000 636,200 479,000 479,050 6, B00 102 Payroll 102 Goods Received 157,200 162,250 157,200 5,100 5/6/7030 Public Safety 101 Budget Authorization 102 Payroll 133,000 51,600 93, 000 133,000 102,200 153, B00 30,800 30,800 103 lieore 5/6/7050 Culture and Recreation 101 Budget Authorization 102 Purchase Order Issued 102 Goods Received 102 Payroll 93,000 91,400 91,600 76,200 1,600 ,600 ,400 15,400 ,400 16, 800 5/6/7070 Miscellancous 101 Budget Authorization 15,B00 15,B00 Required Assuming that there are no other General Fund revenue or expenditure transactions, answer the following questions. a. What were the original approved budget amounts for Estimated Revenues and for Appropriations? b. (1 Was the budget adjusted during the year? 2) If so, which accounts if any were adjusted and by how much? 3) In total, has Budgetary Fund Balance increased, decreased, or remained the same during the first fiscal quarter? c. (1) What are the current balances of the Estimated Revenues and Appropriations control accounts? 2) What are the current balances of the Revenues, Encumbrances, and Expenditures control accounts

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