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:

Revenues Ledger
			Est. Revenues			Revenues			Balance
Account	Ref.	Account Title	Dr(Cr)			Cr(Dr)			Dr(Cr)
3/4020		TaxesReal Property
	101	Budget Authorization		755,000						755,000
	102	Received in Cash					204,500			550,500
3/4050		Licenses and Permits
	101	Budget Authorization		105,000						105,000
	102	Received in Cash					10,500			94,500
3/4070		Intergovernmental Revenue
	101	Budget Authorization		55,000						55,000
	102	Received in Cash					15,500			39,500
	103			13,000						52,500

Appropriations, Expenditures, and Encumbrances Ledger
			Encumbrances Increase			Encumbrances Decrease			Encumbrances Balance			Expenditures			Expenditures Balance			Appropriation			Balance
Account	Ref	Account / Description	Dr			(Cr)			Dr(Cr)			Dr(Cr)			Dr(Cr)			Cr(Dr)			Cr(Dr)
5/6/7020		General Government
	101	Budget Authorization																	640,000			640,000
	102	Purchase Order Issued		6,650						6,650												633,350
	102	Payroll											154,500			154,500						478,850
	102	Goods Received					4,950			1,700			4,900			159,400						478,900
5/6/7030		Public Safety
	101	Budget Authorization																	130,000			130,000
	102	Payroll											30,500			30,500						99,500
	103																		51,000			150,500
5/6/7050		Culture and Recreation
	101	Budget Authorization																	90,000			90,000
	102	Purchase Order Issued		1,450						1,450												88,550
	102	Goods Received					1,450			0			1,250			1,250						88,750
	102	Payroll											15,250			16,500						73,500
5/6/7070		Miscellaneous
	101	Budget Authorization																	15,500			15,500

Current Balance(1)Estimated Revenues$928,000

Appropriations

(2)Revenues$230,500

Encumbrances

Expenditures