The following is a reconciliation of the excess (deficiency) of revenues and other sources over expenditures and other uses as accounted between the budgetary and GAAP basis of accounting:
| Financial Statements Fund Types | General | Special Revenue |
|---|---|---|
| Excess (deficiency) of revenues and other sources over expenditures and other uses (Budgetary basis) | $ 80,503 | $50,507 |
| Adjustments: | ||
| Increases decreases in revenue accruals: Governmental Receivables | 93,444 | 946 |
| Other Receivables | (7,204) | 856 |
| (Increases) decreases in expenditure accruals: | ||
| Accounts Payable and Other Liabilities | (163,488) | ( 5,632) |
| Salaries and Fringe Benefits Payable | (19,182) | (1,309) |
| Increase (decreases) in continuing Appropriations | (215,175) | (21,210) |
| Excess (deficiency) of revenues and
other sources over expenditures and other uses (GAAP basis)-budgeted funds |
(231,102) | 24,158 |
| To record excess of revenues and other sources over expenditures and other uses for nonbudgeted funds |
-- | 75,712 |
| Excess (deficiency) of revenues and other Sources over expenditures and other uses (GAAP basis) | $(231,102) | $99,870 |
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