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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 Revenue Ledger Entries

Account Description: INTERFUND TRANSFER -- Account #: H5031
Date Payee/Description Ref 510 Est Revenues 980 Revenues Balance
7/5/X1 Budget Entry GJ1 200,000   200,000
7/5/X1   GJ1   200,000 0
Account Description: SERIAL BONDS -- Account #: H5710
Date Payee/Description Ref 510 Est Revenues 980 Revenues Balance
7/5/X1 Budget Entry GJ1 1,600,000   1,600,000
7/5/X1   GJ1   1,300,000 300,000
8/15/X2   GJ19   289,925 10,075
Account Description: BANS REDEEMED FROM APPROPRIATIONS -- Account #: H5731
Date Payee/Description Ref 510 Est Revenues 980 Revenues Balance
7/15/X2   GJ15   10,075 10,075

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