Government-wide statements & budgetary comparison schedule

Complete the forthcoming activities and propose your answers to your preceptor in a Word instrument contriveatted to adapted APA specifications.  Include any embezzle supported computations and explanations.

 

Part One:

Review the financial notification pertaining to the City of Northern Pines in quantity 2-8 on pages 52 and 53 of your extract.  Prepare, in cheerful contrive, a Statement of Activities for the city of Northern Pines for the year ended June 30, 2015. Northern Pines has no constituent units.

 

The forthcoming notification is suited for the making-ready of the empire-wide financial statements for the City of Northern Pines for the year ended June 30, 2015:

 

Expenses:

 

General empire                                                          $10,100,000

Public prophylactic                                                                         22,900,000

Public works                                                                         11,890,000

Health and sanitation                                                            6,210,000

Culture and diversion                                                          4,198,000

Interest on long-term liability, empireal character                     1,021,000

Water and sewer method                                                     11,550,000

Parking method                                                                        419,000

 

Revenues: 

 

Charges for services, unconcealed empire                           1,110,000

Charges for services, exoteric prophylactic                                       1,210,000

Operating bestow, exoteric prophylactic                                                  698,000

Charges, for services, heartiness and sanitation                         2,555,000

Operating bestow, heartiness and sanitation                                  1,210,000

Charges for services, culture and diversion                         2,198,000

Charges for services, inspire and sewer                               12,578,000 

Charges for services, parking method                                      398,000

Property taxes                                                                      27,112,000

Sales taxes                                                                           20,698,000

Investment hues, business-character                                          319,000

 

Other Financing Sources (Uses): 

 

Special item-gain on sale of unused fix, empireal character       1,250,000 

Transfers from empire activities to business-character activities      688,000 

Net composition, July 1, 2014, empireal activities                       11,222,000 

Net composition, July 1, 2014, business-character activities 22,000,000    22,333,000

 

Required: From the notification loving aloft, order, in cheerful contrive, a Statement of Activities for the City of Northern Pines for the year ended June 30, 2015. Northern Pines has no constituent units.

 

 

 

 

Part Two:

 

 

Review the financial notification pertaining to the city of Eastern Shores in quantity 2-9 on page 53 of your extract.  From the notification loving, order in cheerful contrive, a Unconcealed Investment Statement of Revenues, Expenditures, and Changes in Investment Balances for the city of Eastern Shores Unconcealed Investment for the Year Ended September 30, 2015.

The forthcoming Unconcealed Investment notification is suited for the making-ready of the financial statements for the city of Eastern Shores for the year ended September 30, 2015.

Revenues:

 

Property taxes                                                  $28,120,000

Sales taxes                                                        13,216,000

Fees and fines                                                     1,124,000

License and permits                                            1,921,000

Intergovernmental                                               1,368,000

Investment hues                                                654,000

 

Expenditures:

    Current:

                 General empire                        10,252,000

                 Public prophylactic                                     24,444,000

                 Public works                                        6,211,000

                Heartiness and sanitation                         1,163,000

                Culture and diversion                        2,154,000

     Debt service-principal                                     652,000

     Debt service-interest                                       821,000

Proceeds of long-term, capital-related liability     2,210,000

Transfer to extraordinary produce investment                       1,119,000

Special item-proceeds from sale of fix             821,000

Fund equalize, October 1, 2014                            1,812,000

 

From the notification loving aloft, order, in cheerful contrive, a Unconcealed Investment Statement of Revenues, Expenditures, and Changes in Investment Equalize for the city of Eastern Shores Unconcealed Investment for the Year Ended September 30, 2015.

 

 

 

Part Three:

 

 

Review the financial transactions pertaining to the City of Springfield in quantity 3-12 on pages 82 and 83.

 

1.     Record the transactions using embezzle record entries.

2.     Prepare a budgetary similarity list for the Unconcealed Fund

 

Following are transactions and events of the Unconcealed Investment of the City of Springfield for the fiscal year ended December 31, 2015.

1. Estimated produces (legally budgeted)

 

Property taxes                    $5,700,000

Sales taxes                          $4,300,000

Licenses and permits          $1,500,000

Miscellaneous                       $500,000

 

2. Appropriations

General empire           $5,400,000

Culture and diversion        $4,500,000

Health and welfare              $1,000,000

 

3. Revenues ordinary (cash)

Property taxes                   $5,285,000

Sales taxes                           $4,500,000

Licenses and permits          $1,700,000

Miscellaneous                    $800,000

 

4. Encumbrances issued (includes salaries and other recurring items)

                                             Estimated

General empire           $5,300,000

Culture and diversion        $4,650,000

Health and welfare              $905,000

5. Goods and services ordinary (hired in money)

                                             Estimated                Actual

General empire           $5,300,000           $5,296,000

Culture and diversion        $4,650,000           $4,610,000

Health and welfare              $905,000               $891,550

 

6. Budget revisions

Increase appropriations:   

General empire           $140,000

Culture and diversion        $110,000

 

Fund equalize on January 1, 2015, was $753,000. There were no ungathered encumbrances at that time.

a. Record the transactions using embezzle record entries.

b. Order a budgetary similarity list for the Unconcealed Fund.

 

 

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