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The following transactions and events relate to the Harmer Independent School District High School Building Capital Projects Fund during 20X6. 1. The school board appropriated $9,000,000 to construct and landscape a new regional high school building to be financed as follows: Bond issue proceeds . . . . . . . . . . . . . . . . . . . . $6,000,000 Federal grant (for 20% of cost). . . . . . . . . . . 1,800,000 State grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . 700,000 Transfer from General Fund . . . . . . . . . . . . . 500,000 $9,000,000 All of the financing sources are restricted to high school construction-related expenditures except the transfer from the General Fund that was from unassigned General Fund resources. Harmers policy is to expend restricted resources before committed, assigned, or unassigned resources available for the same purpose. The appropriations made for the high school building were: Structure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5,000,000 Plumbing and heating. . . . . . . . . . . . . . . . . . . 1,800,000 Electrical . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,300,000 Landscaping. . . . . . . . . . . . . . . . . . . . . . . . . . . 700,000 Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200,000 $9,000,000 2. Contracts were let to private contractors: Structure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,700,000 Plumbing and heating. . . . . . . . . . . . . . . . . . . 1,825,000 Electrical. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,300,000 $7,825,000 Thus, the plumbing and heating appropriation was increased $25,000, and the structure appropriation was decreased $300,000. 3. Cash receipts during 20X6 included: Federal grant . . . . . . . . . . . . . . . . . . . . . . . . . . $ 250,000 State grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . 350,000 Bond issue proceeds (par $2,000,000). . . . . . 2,020,000 Transfer from General Fund . . . . . . . . . . . . . 100,000 $2,720,000 The federal grant is for 20% of actual qualifying costs incurred (expenditure-driven) up to its $1,800,000 maximum, but the state grant is an outright contribution to the project. The remaining bonds authorized will be issued as needed, depending on market conditions; and the board authorized only part of the General Fund transfer but is expected to authorize the remainder during 20X7. 4. Invoices from contractors were received, approved, and vouchered for payment less a 5% retained percentage: Structure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,000,000 Plumbing and heating. . . . . . . . . . . . . . . . . . . 500,000 Electrical. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 700,000 Other (not encumbered) . . . . . . . . . . . . . . . . 50,000 $3,250,000 5. The school board borrowed $150,000 for the project on a short-term note from First State Bank of Harmer. 6. Cash disbursements during 20X6 included

7. The school board billed the federal government for the balance of its share of project costs incurred to date. Payment from the federal agency is expected early in 20X7. 8. Accrued interest payable on the note at year end was $4,000. Interest expenditures on this note are considered a project cost (other) but are not reimbursable under terms of the federal grant. The following transactions and events relate to the Harmer Independent School District High School Building Capital Projects Fund during 20X7. 1. Cash receipts during 20X7 included: Bond issue proceeds (par less $15,000 of bond issue costs) . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,985,000 Federal grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,440,000 State grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 350,000 Transfer from General Fund. . . . . . . . . . . . . . . 375,000 $6,150,000 2. Final invoices from contractors were received, approved, and vouchered for payment minus a 5% retained percentage: Structure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,750,000 Plumbing and heating. . . . . . . . . . . . . . . . . . . . . 1,325,000 Electrical . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 600,000 Landscaping (not encumbered). . . . . . . . . . . . . 400,000 $5,075,000 3. Cash disbursements during 20X7 included:

4. The federal government was billed for the balance of its share of qualifying project costs (excluding interest expenditures). 5. The school board received final payment on the federal grant as billed, except for $400 disallowed because of a $2,000 unallowable cost included in the billing. 6. The high school building was inspected, approved, and accepted by the school board. Accordingly, the retained percentages were paid to the contractors. 7. The remaining cash was transferred to the Debt Service Fund. 8. The High School Building Capital Projects Fund accounts were closed, and the fund was terminated. Required a. Prepare the journal entries to record the 20X6 and 20X7 transactions and events in the General Ledger, Revenues Ledger, and Expenditures Ledger of the Harmer Independent School District High School Building Capital Projects Fund. (Detailed General Ledger accounts may be used instead of the subsidiary ledgers, if desired.) b. Prepare a balance sheet for the Harmer Independent School District Capital Projects Fund as of the end of 20X6 and a Statement of Revenues, Expenditures, and Changes in Fund Balance for the 20X6 fiscal year. c. Prepare a Statement of Revenues, Expenditures, and Changes in Fund BalanceBudget and Actual for the High School Building Capital Projects Fund for the 20X620X7 period.

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