There were no outstanding encumbrances at year-end. $50,000 of the Fund Balance must be used for infrastructure improvements due to a constraint imposed by the State Government. can you confirm the balance sheet for the General Fund.

Cash $270,000 Supplies 2,500 Taxes Receivable 49,000 Due from Federal Government 25,000 Prepaid Expenses 1,000 Accounts Payable 250,000 Due to Water Utility Fund 40,000