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		763,000						763,000
	102	Received in Cash					211,700			551,300
3/4050		Licenses and Permits
	101	Budget Authorization		113,000						113,000
	102	Received in Cash					11,300			101,700
3/4070		Intergovernmental Revenue
	101	Budget Authorization		63,000						63,000
	102	Received in Cash					16,300			46,700
	103			13,800						60,500

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																	648,000			648,000
	102	Purchase Order Issued		7,050						7,050												640,950
	102	Payroll											161,700			161,700						479,250
	102	Goods Received					5,350			1,700			5,300			167,000						479,300
5/6/7030		Public Safety
	101	Budget Authorization																	138,000			138,000
	102	Payroll											31,300			31,300						106,700
	103																		52,600			159,300
5/6/7050		Culture and Recreation
	101	Budget Authorization																	98,000			98,000
	102	Purchase Order Issued		1,850						1,850												96,150
	102	Goods Received					1,850			0			1,650			1,650						96,350
	102	Payroll											15,650			17,300						80,700
5/6/7070		Miscellaneous
	101	Budget Authorization																	16,300			16,300

Required

Assuming that there are no other General Fund revenue or expenditure transactions, answer the following questions.

1. What were the original approved budget amounts for Estimated Revenues and for Appropriations?
2. (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?
3. (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?

• Required A
• Required B
• Required C

What were the original approved budget amounts for Estimated Revenues and for Appropriations?

A:

	Budget Amounts
Estimated Revenues	$
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?

(1)	Was the budget adjusted during the year?
(2)
(3)	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?

		Current Balance
(1)	Estimated Revenues
	Appropriations
(2)	Revenues
	Encumbrances
	Expenditures