Current Fund I

POST BUDGET
- Debit Fund Balance/Surplus
- Debit Misc Rev Anticipated
- Debit Receipts from Delinquent Taxes
- Debit Mount to be Raised by Taxation
Credit Current Year Appropriations
SET UP A DEFERRED CHARGE (WHEN A DEFERRED CHARGE IS CREATED)

Debit Deferred Charge (Spec Emer, Over Exp)

Credit CY Appropriations
CHARGE OFF GRANT APPROPRIATIONS

Debit CY Appropriations (Grants)

Credit Due to Federal/State Grant Fund
CHARGE OFF CAPITAL IMPROVEMENT FUND APPROPRIATIONS
Debit CY Appropriations (CIF)
- Credit Due to General Capital Fund
CHARGE OFF DEFERRED CHARGE APPROPRIATION

Debit CY Appropriations (Def. Charge)

Credit Deferred Charge-Overexpenditure
CHARGE OFF RESERVE FOR UNCOLLECTED TAXES

Debit CY Appropriations (RUT)

Credit Amount to be Raised by Taxation
CANCEL UNEXPENDED DEBIT SERVICE

Debit CY Appropriations (Debit Service)

Credit Fund Balance or Operations
SET UP RESERVE FOR ENCUMBRANCES

Debit CY Appropriations

Credit Reserve for Encumbrances
CLOSE CY APPROPRIATIONS TO APPROPRIATION RESERVES

Debit CY Appropriations

Credit Appropriation Reserves
SET UP ACCOUNTS PAYABLE

Debit Appropriation Reserves

Credit Accounts Payable
LAPSE APPROPRIATION RESERVES

Debit Appropriation Reserves

Credit Fund Balance or Operations

Author

bltaft13

286096

Card Set

Current Fund I

Description

Current Fund I

Updated

2014-10-17T14:17:57Z