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NYS Comptroller

THOMAS P. DiNAPOLI

Local Government and School Accountability

Previous Accounting Releases (Advisories and Bulletins)

Examples from GASB Statement 34

Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission.

Sample City Budgetary Comparison Schedule General Fund For the Year Ended December 31, 2002

  The variance column is optional
  Budgeted Amounts Actual Amounts (Budgetary Basis) Variance with Final Budget Positive (Negative)
  Original Final
Budgetary fund balance, January 1 $3,528,750 $2,742,799 $2,742,799  
Resources (inflows):
Property taxes 52,017,833 51,853,018 51,173,436 $(679,582)
Franchise taxes 4,546,209 4,528,750 4,055,505 (473,245)
Public service taxes 8,295,000 8,307,274 8,969,887 662,613
Licenses and permits 2,126,600 2,126,600 2,287,794 161,194
Fines and forfeitures 718,800 718,800 606,946 (111,854)
Charges for services 12,392,972 11,202,150 11,374,460 172,310
Grants 6,905,898 6,571,360 6,119,938 (451,422)
Sale of land 1,355,250 3,500,000 3,476,488 (23,512)
Miscellaneous 3,024,292 1,220,991 881,874 (339,117)
Interest received 1,015,945 550,000 552,325 2,325
Transfers from other funds 939,525 130,000 129,323 (677)
Amounts available for appropriation 96,867,074 93,451,742 92,370,775 (1,080,967)
Charges to appropriations (outflows):
General government:
Legal 665,275 663,677 632,719 30,958
Mayor, legislative, city manager 3,058,750 3,192,910 2,658,264 534,646
Finance and accounting 1,932,500 1,912,702 1,852,687 60,015
City clerk and elections 345,860 354,237 341,206 13,031
Employee relations 1,315,500 1,300,498 1,234,232 66,266
Planning and economic development 1,975,600 1,784,314 1,642,575 141,739
Public Safety:
Police 19,576,820 20,367,917 20,246,496 121,421
Fire department 9,565,280 9,559,967 9,559,967  
Emergency medical services 2,323,171 2,470,127 2,459,866 10,261
Inspections 1,585,695 1,585,695 1,533,380 52,315
Public works:
Public works administration 388,500 385,013 383,397 1,616
Street maintenance 2,152,750 2,233,362 2,233,362  
Street lighting 762,750 759,832 759,832  
Traffic operations 385,945 374,945 360,509 14,436
Mechanical maintenance 1,525,685 1,272,696 1,256,087 16,609
Engineering services:
Engineering administration 1,170,650 1,158,023 1,158,023  
Geographical information systems 125,625 138,967 138,967  
Health and sanitation:
Garbage pickup 5,756,250 6,174,653 6,174,653  
Cemetery:
Personal services 425,000 425,000 422,562 2,438
Purchases of goods and services 299,500 299,000 283,743 15,757
Culture and recreation:
Library 985,230 1,023,465 1,022,167 1,298
Parks and recreation 9,521,560 9,786,397 9,756,618 29,779
Community communications 552,350 558,208 510,361 47,847
Nondepartmental:
Miscellaneous   259,817 259,817  
Contingency 2,544,049      
Transfers to other funds 2,970,256 2,163,759 2,163,759  
Funding for school district 22,000,000 22,000,000 21,893,273 106,727
Total charges to appropriations 93,910,551 92,205,681 90,938,522 1,267,159
Budgetary fund balance, December 31 $2,956,523 $1,246,061 $1,432,253 $186,192