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NYS Comptroller

THOMAS P. DiNAPOLI

The Academy for New York State's Local Officials

Capital Planning and Budgeting

Capital Planning and Budgeting: A Tutorial for Local Government Officials

Module 3 - From Plans to Projects

Sample Capital Project - Subsidiary Appropriation Ledger Entries

Account Description: ENGINEER FEES -- Account #: H1440.2
Date Payee/Description Ref 960 Appropriations 521 Encumbrances 522 Expenditures Unencumbered Balance
7/5/X1 Budget Entry GJ1 35,000     35,000
8/15/X1   GJ4     35,000 0
 
Account Description: WATER CAPITAL PROJECTS -- Account #: H8397.2
Date Payee/Description Ref 960 Appropriations 521 Encumbrances 522 Expenditures Unencumbered Balance
7/5/X1 Budget Entry GJ1 1,765,000     1,765,000
10/20/X1   GJ5     343,000 1,422,000
12/30/X1   GJ7     314,800 1,107,200
1/12/X2   GJ9     64,800 1,042,400
3/14/X2   GJ11     405,200 637,200
4/6/X2   GJ12     115,000 522,200
6/20/X2   GJ14     455,200 67,000
7/30/X2   GJ18 (67,000)     0
Account Description: TRANSFER TO OTHER FUNDS -- Account #: H9901.9
Date Payee/Description Ref 960 Appropriations 521 Encumbrances 522 Expenditures Unencumbered Balance
7/30/X2   GJ18 67,000     67,000
7/30/X2   GJ18     67,000 0

  Subsidiary Revenue Ledgers

  Go to Monitoring Project Implementation and Cost