What would the J/E be for these transactions in governmental accounting.

11-The County is notified that $11 in Sales Tax will be forwarded 90 days after the 2019 year-end.

12-A $20 voucher due from 2018 is paid in cash.

13-The Purchase order for Public Safety-supplies $2 is approved (#2).

14-The voucher for Public Safety-supplies $2 is prepared and supplies are purchased on account (#2).

15-Mifflin Co. receives a $100 state grant to be used this year for Public Safety salaries.

16-The following purchase orders are approved:

-a $200 for PS Capital Outlays

-b $25 for PS Capital Outlays

17-A Voucher is made for the following expenditure and purchase:

-a $205 for PS Capital Outlays

18-The following salaries are recognized during the year:

-a $250 for Public Safety Salaries ($90 meets eligibility for the state grant money (#15).

-b $150 for Health Salaries

-c $65 other Salaries

-d $35 Approved Vacation Pay

19-All Amounts in #18 are paid to employees in cash.

20-$50 of the $150 paid in Health Salaries (#18a) meets eligibility for a federal grant. Documentation is submitted requesting payment from the Federal Government.

21-The $205 Voucher (#17) is settled in Cash.

22-The end of year Allowance for Uncollectible Property Taxes balance is set at $20

23-$30 of Delinquent Property taxes is expected to be collected within 60 days of year end and $25 of outstanding Delinquent Taxes is expected to be received, but after the 60 day period.

24-Another $20 in Salaries (Public Safety) are earned at year end, but payment will not be made until 2020.

25-The actuary determines that $95 will be needed for Pension payments this year. A check is sent to the pension fund manager.

26-$45 is moved from the General Fund to the Debt Service Fund to pay amounts due on obligations.

27-A year-end audit found $15 of Public Safety suppliles on hand. The increase in supplies must be set aside as Not Spendable

28-To comply with GASB Standard #54 regarding fund balance details, adjustments may be needed to reclassify Unassigned Fund Balances. Although Fund Balance restrictions (classifications) do not affect the operating statement, which only reports Total Fund Balance, such reclassifications do, in fact, affect the balance sheet, which does classify Fund Balance into 5 categories.

For 2019, 3 adjustments to Fund Balance were made end-of-the-year.

a-The county staff made an end-of-year adjustment to restrict grant money that was not spent (#15 and #18A)

b-Any unspent Encumbrances must be closed year-end and set aside from the Unassigned Fund Balance (Assigned). This includes the $25 for PS Capital Outlays from #16B.