The following unadjusted trial balances are for the governmental funds of the City of Copeland prepared from the current accounting records: General Fund     Debit   Credit Cash $ 19,000           Taxes Receivable   202,000           Allowance for Uncollectible Taxes         $ 2,000   Vouchers Payable           24,000   Due to Debt Service Fund           10,000   Unavailable Revenues           16,000   Encumbrances Outstanding           9,000   Fund Balance—Unassigned           103,000   Revenues           176,000   Expenditures   110,000           Encumbrances   9,000           Estimated Revenues   190,000           Appropriations           171,000   Budgetary Fund Balance           19,000   Totals $ 530,000     $ 530,000       Debt Service Fund     Debit   Credit Cash $ 8,000           Investments   51,000           Taxes Receivable   11,000           Due from General Fund   10,000           Fund Balance—Committed         $ 45,000   Revenues           20,000   Other Financing Sources—Operating Transfers In           90,000   Expenditures   75,000           Totals $ 155,000     $ 155,000     Capital Projects Fund     Debit   Credit Cash $ 70,000           Special Assessments Receivable   90,000           Contracts Payable         $ 50,000   Unavailable Revenues           90,000   Encumbrances Outstanding           16,000   Fund Balance—Unassigned           0   Other Financing Sources           150,000   Expenditures   130,000           Encumbrances   16,000           Estimated Other Financing Sources   150,000           Appropriations           150,000   Totals $ 456,000     $ 456,000     Special Revenue Fund     Debit   Credit Cash $ 14,000           Taxes Receivable   41,000           Inventory of Supplies   4,000           Vouchers Payable         $ 25,000   Grant Revenues Collected in Advance           3,000   Fund Balance—Nonspendable           4,000   Encumbrances Outstanding           3,000   Fund Balance—Restricted           19,000   Revenues           56,000   Expenditures   48,000           Encumbrances   3,000           Estimated Revenues   75,000           Appropriations           60,000   Budgetary Fund Balance           15,000   Totals $ 185,000     $ 185,000       Based on the information presented for each of these governmental funds, answer the following question:   a. How much more money can city officials expend or commit from the General Fund during the remainder of the current year without amending the budget?

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The following unadjusted trial balances are for the governmental funds of the City of Copeland prepared from the current accounting records:


General Fund
 

  Debit   Credit
Cash $ 19,000          
Taxes Receivable   202,000          
Allowance for Uncollectible Taxes         $ 2,000  
Vouchers Payable           24,000  
Due to Debt Service Fund           10,000  
Unavailable Revenues           16,000  
Encumbrances Outstanding           9,000  
Fund Balance—Unassigned           103,000  
Revenues           176,000  
Expenditures   110,000          
Encumbrances   9,000          
Estimated Revenues   190,000          
Appropriations           171,000  
Budgetary Fund Balance           19,000  
Totals $ 530,000     $ 530,000  
 

 

Debt Service Fund

 

  Debit   Credit
Cash $ 8,000          
Investments   51,000          
Taxes Receivable   11,000          
Due from General Fund   10,000          
Fund Balance—Committed         $ 45,000  
Revenues           20,000  
Other Financing Sources—Operating Transfers In           90,000  
Expenditures   75,000          
Totals $ 155,000     $ 155,000  
 


Capital Projects Fund
 

  Debit   Credit
Cash $ 70,000          
Special Assessments Receivable   90,000          
Contracts Payable         $ 50,000  
Unavailable Revenues           90,000  
Encumbrances Outstanding           16,000  
Fund Balance—Unassigned           0  
Other Financing Sources           150,000  
Expenditures   130,000          
Encumbrances   16,000          
Estimated Other Financing Sources   150,000          
Appropriations           150,000  
Totals $ 456,000     $ 456,000  
 


Special Revenue Fund

 

  Debit   Credit
Cash $ 14,000          
Taxes Receivable   41,000          
Inventory of Supplies   4,000          
Vouchers Payable         $ 25,000  
Grant Revenues Collected in Advance           3,000  
Fund Balance—Nonspendable           4,000  
Encumbrances Outstanding           3,000  
Fund Balance—Restricted           19,000  
Revenues           56,000  
Expenditures   48,000          
Encumbrances   3,000          
Estimated Revenues   75,000          
Appropriations           60,000  
Budgetary Fund Balance           15,000  
Totals $ 185,000     $ 185,000  
 

 

Based on the information presented for each of these governmental funds, answer the following question:

 

a. How much more money can city officials expend or commit from the General Fund during the remainder of the current year without amending the budget?

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