Type your name here CITY OF Graton Schedule of Revenues. Expenditures and Changes in Fund Balance Budget and Actual: General Fund GAAP Budget For The Year End December 31, 2017 Actual Amour Butter a Variance with Freude REVENUES Property Tar Lion and per Intergovernment Miscellaneous TOTAL REVENUES EXPENDITURES AND ENCUMBRANCES Current Genero Public Safety Hem and Water TOTAL EXPENDITURES REVENUES OVER (UNDER) EXPENDITURES OTHER FINANONG SOURCES USES Transfer the funds TOTAL OTHER FINANCING SOURCES USES) Excess of revenues and other sources over unde expenditure and others FONO BALANCE FUND BALANCE Year Recording the adopted budget Estimated Revenues 500 Appropriations Police services 450 Appropriations Police other 40 Fund Balance 10 Buy something in a 4 profit Get a PO for the purchase 120 materials Record nothing Receive the stuff: Materials 120 AP 120 Buy something in a non profit Get a PO for the purchase 120 materials Encumbrances 120 Reserved FB for encumbrances 120 Receive the stuff: Receive the stuff: Expenditures 120 Vouchers Payable 120 Reserved FB for encumbrances 120 Encumbrances 120 Tax Levied Property Taxes Receivable Revenues Property Taxes Receive the tax remittance Cash Property Taxes Receivable Tax bills are mailed out: Taxes Receivable 35,000,000 Revenues 34,500,000 Allow for uncoll 500,000 Collected property taxes: Cash 444 Taxes Receivable 444 Payroll was approved and recorded: Wages Expenditures 350 Vouchers Payable 350 Pay the workers: Vouchers Payable 350 Cash 350 Interest and Penalties are billed against RE taxpayers who are delinquent Interest and Penalties Receivable 20,000 Revenues 20,000 Taxes collected in advance 40k Cash 40,000 Taxes Collected in Advance 40,000 Time passes and taxes (from above) are due Taxes Collected in Advance 40,000 Tax Revenues 40,000 Page 3 Governmental Funds: General Fund, Special Revenue Fund, Debt Service Fund, Capital Projects fund Proprietary Funds: Enterprise Internal Service funds Account Groups General Fixed Asset Account Group General LT Debt Group The CAFR consists of three sections: Introductory, Financial and Statistical The Introductory section orients and guides the reader through the report. The Financial section presents the entity's basic financial statements as well as notes to the statements and the independent auditors' report DELL Type your name here CITY OF Graton Schedule of Revenues. Expenditures and Changes in Fund Balance Budget and Actual: General Fund GAAP Budget For The Year End December 31, 2017 Actual Amour Butter a Variance with Freude REVENUES Property Tar Lion and per Intergovernment Miscellaneous TOTAL REVENUES EXPENDITURES AND ENCUMBRANCES Current Genero Public Safety Hem and Water TOTAL EXPENDITURES REVENUES OVER (UNDER) EXPENDITURES OTHER FINANONG SOURCES USES Transfer the funds TOTAL OTHER FINANCING SOURCES USES) Excess of revenues and other sources over unde expenditure and others FONO BALANCE FUND BALANCE Year Recording the adopted budget Estimated Revenues 500 Appropriations Police services 450 Appropriations Police other 40 Fund Balance 10 Buy something in a 4 profit Get a PO for the purchase 120 materials Record nothing Receive the stuff: Materials 120 AP 120 Buy something in a non profit Get a PO for the purchase 120 materials Encumbrances 120 Reserved FB for encumbrances 120 Receive the stuff: Receive the stuff: Expenditures 120 Vouchers Payable 120 Reserved FB for encumbrances 120 Encumbrances 120 Tax Levied Property Taxes Receivable Revenues Property Taxes Receive the tax remittance Cash Property Taxes Receivable Tax bills are mailed out: Taxes Receivable 35,000,000 Revenues 34,500,000 Allow for uncoll 500,000 Collected property taxes: Cash 444 Taxes Receivable 444 Payroll was approved and recorded: Wages Expenditures 350 Vouchers Payable 350 Pay the workers: Vouchers Payable 350 Cash 350 Interest and Penalties are billed against RE taxpayers who are delinquent Interest and Penalties Receivable 20,000 Revenues 20,000 Taxes collected in advance 40k Cash 40,000 Taxes Collected in Advance 40,000 Time passes and taxes (from above) are due Taxes Collected in Advance 40,000 Tax Revenues 40,000 Page 3 Governmental Funds: General Fund, Special Revenue Fund, Debt Service Fund, Capital Projects fund Proprietary Funds: Enterprise Internal Service funds Account Groups General Fixed Asset Account Group General LT Debt Group The CAFR consists of three sections: Introductory, Financial and Statistical The Introductory section orients and guides the reader through the report. The Financial section presents the entity's basic financial statements as well as notes to the statements and the independent auditors' report DELL