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Greenville has provided the following information from its General Fund Revenues and Appropriations/Expenditure/Encumbrances subsidiary ledgers for the fiscal year ended. Assume the beginning fund balances are $150 (in thousands) and that the budget was not amended during the year.

City of Greenville
General Fund
Subsidiary Ledger Account Balances (in thousands)
For the Fiscal Year
	Debits				Credits
Estimated Revenue
Taxes		6,048
Fines & Forfeits		303
Intergovernmental Revenue		499
Charges for Services		370
Revenues
Taxes						6,080
Fines & Forfeits						308
Intergovernmental Revenue						499
Charges for Services						367
Appropriations
General Government						1,637
Public Safety						3,375
Public Works						1,464
Culture & Recreation						724
Estimated Other Financing Uses
Interfund Transfers Out						49
Expenditures
General Government		1,622
Public Safety		3,361
Public Works		1,443
Culture & Recreation		716
Encumbrances
General Government		13
Public Safety		12
Public Works		20
Culture & Recreation		0
Other Financing Uses
Interfund Transfers Out		47

1. Prepare a General Fund statement of revenues, expenditures, and changes in fund balance.
2. Prepare a General Fund schedule of revenues, expenditures, and changes in fund balancebudget and actual (assume the budget is prepared on a GAAP basis).

a

other Financing Sources and (Uses)
Change in Fund Balances
Fund Balances, January 1
Fund Balances, December 31		$

b

Revenues
Taxes	$6,048	$6,048	$6,080	$32
Fines and Forfeits	303s	303	308	5
Intergovernmental Revenues	499	499		(499)
Charges for Services	370	370	367	(3)
not attempted			not attempted	0
Total Revenues	7,220	7,220	6,755	(465)
Expenditures and Encumbrances
General Government	1,637	1,637		(1,637)
Public Safety	3,375	3,375		(3,375)
Public Works	1,464	1,464		(1,464)
Culture and Recreation	724	724		(724)
not attempted				0
Total Expenditures	7,200	7,200	0	(7,200)
Excess of Revenue Over Expenditures				0
Other Financing Sources and (Uses)
				0
				0
Excess (Deficiency) of Revenues over expenditures and other financing sources	0	0	0	0
Increase in Encumbrances outstanding				0
Increase in Fund Balances for the Year	0	0	0	0
Fund Balances, January 1				0
Fund Balances, December 31	$0	$0	$0	$0

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