Year Ref Posted Acct# – Name Description Debits Credits
2022 101 X 1010 – Cash 2-b 342,223
2022 101 X 1030 – Taxes Receivable-Delinquent 2-b 391,756
2022 101 X 1040 – Interest and Penalties Receivable on Taxes 2-b 37,718
2022 101 X 1050 – Due from Other Funds 2-b 4,600
2022 101 X 2030 – Due to Other Funds 2-b 7,400
2022 101 X 2040 – Due to Federal Government 2-b 135,720
2022 101 X 2050 – Due to State Government 2-b 32,600
2022 101 X 2500 – Deferred Inflows of Resources 2-b 97,704
2022 101 X 2510 – Fund Balance-Nonspendable-Inventory of Supplies 2-b 59,000
2022 101 X 2521 – Fund Balance-Restricted-Public Safety 2-b 114,000
2022 101 X 2544 – Fund Balance-Assigned-Culture and Recreation 2-b 56,800
2022 101 X 2550 – Fund Balance-Unassigned 2-b 218,931
2023 102 X 3010 – Estimated Revenues 3-a 5,689,933
2023 102 X 5010 – Appropriations 3-a 5,646,700
2023 102 X 5160 – Estimated Other Financing Uses-Interfund Transfers Out 3-a 38,750
2023 102 X 2560 – Budgetary Fund Balance 3-a 4,483
2023 103 X 1010 – Cash 4-a-4 5,980,222
2023 103 X 1020 – Taxes Receivable-Current 4-a-4 1,596,895
2023 103 X 1030 – Taxes Receivable-Delinquent 4-a-4 387,201
2023 103 X 1040 – Interest and Penalties Receivable on Taxes 4-a-4 34,270
2023 103 X 1050 – Due from Other Funds 4-a-4 4,600
2023 103 X 1065 – Due from State Government 4-a-4 165,000
2023 103 X 4010 – Revenues 4-a-4 3,792,256
2023 103 X 2500 – Deferred Inflows of Resources 4-a-5 95,881
General Journal
City of Smithville
1 – General Fund
General Journal Prepared by: Author Page 1 of 3
Year Ref Posted Acct# – Name Description Debits Credits
2023 103 X 4010 – Revenues 4-a-5 95,881
2023 103 X 6010 – Expenditures 4-a-6 4,460,212
2023 103 X 2040 – Due to Federal Government 4-a-6 1,471,959
2023 103 X 2050 – Due to State Government 4-a-6 401,444
2023 103 X 2030 – Due to Other Funds 4-a-8 7,400
2023 103 X 2040 – Due to Federal Government 4-a-8 1,473,706
2023 103 X 2050 – Due to State Government 4-a-8 397,874
2023 103 X 1010 – Cash 4-a-8 3,076,943
2023 104 X 1030 – Taxes Receivable-Delinquent 4-a-9 281,805
2023 104 X 1021 – Allowance for Uncollectible Current Taxes 4-a-9 18,787
2023 104 X 1020 – Taxes Receivable-Current 4-a-9 281,805
2023 104 X 1031 – Allowance for Uncollectible Delinquent Taxes 4-a-9 18,787
2023 104 X 4010 – Revenues 4-a-9 70,450
2023 104 X 2500 – Deferred Inflows of Resources 4-a-9 70,450
2023 105 X 2560 – Budgetary Fund Balance 4-a-10 9,000
2023 108 X 1080 – Inventory of Supplies 4-a-13 1,420
2023 108 X 6010 – Expenditures 4-a-13 1,420
2023 108 X 2550 – Fund Balance-Unassigned 4-a-13 1,420
2023 108 X 2510 – Fund Balance-Nonspendable-Inventory of Supplies 4-a-13 1,420
2023 109 X 5010 – Appropriations Closing Entry 5,651,200
2023 109 X 5160 – Estimated Other Financing Uses-Interfund Transfers Out Closing Entry 38,750
General Journal
City of Smithville
1 – General Fund
General Journal Prepared by: Author Page 2 of 3
Year Ref Posted Acct# – Name Description Debits Credits
2023 109 X 3010 – Estimated Revenues Closing Entry 5,685,433
2023 109 X 2560 – Budgetary Fund Balance Closing Entry 4,517
2023 110 X 4010 – Revenues Closing Entry 5,682,405
2023 110 X 6010 – Expenditures Closing Entry 5,632,189
2023 110 X 6160 – Other Financing Uses-Interfund Transfers Out Closing Entry 38,750
2023 110 X 2550 – Fund Balance-Unassigned Closing Entry 11,466
General Journal
City of Smithville
1 – General Fund
General Journal Prepared by: Author Page 3 of 3
Year Ref Account Description Debits Credits Balance
Dr(Cr)
Cash
2022 101 2-b 342,223 342,223
2023 103 4-a-3 38,750 303,473
2023 103 4-a-4 5,980,222 6,283,695
Taxes Receivable-Current
2023 103 4-a-1 1,878,700 1,878,700
2023 103 4-a-4 1,596,895 281,805
2023 104 4-a-9 281,805 0
Allowance for Uncollectible Current Taxes
2023 103 4-a-1 18,787 (18,787)
2023 104 4-a-9 18,787 0
Taxes Receivable-Delinquent
Allowance for Uncollectible Delinquent Taxes
2022 101 2-b 4,752 (4,752)
2023 104 4-a-9 18,787 (23,539)
Interest and Penalties Receivable on Taxes
2022 101 2-b 37,718 37,718
2023 103 4-a-4 34,270 3,448
2023 106 4-a-11 8,454 11,902
Allowance for Uncollectible Interest and Penalties
Due from Other Funds
General Ledger
City of Smithville
1 – General Fund
General Ledger Prepared by: Author Page 1 of 4
Ref Year Account Description Est. Revenues Dr(Cr) Revenues Cr(Dr) Balance
Dr(Cr)
Estimated Revenues-Property Taxes
102 2023 Budget authorization 1,859,913 1,859,913
103 2023 Accrued revenue 1,859,913 0
103 2023 Previous deferral 88,115 (88,115)
Estimated Revenues-Sales Taxes
102 2023 Budget authorization 1,578,000 1,578,000
103 2023 Received in cash 1,579,203 (1,203)
109 2023 Closing Entry (1,578,000) (1,579,203)
110 2023 Closing Entry (1,579,203) 0
Estimated Revenues-Interest and Penalties on Taxes
102 2023 Budget authorization 37,000 37,000
103 2023 Previous deferral 7,766 29,234
Estimated Revenues-Licenses and Permits
102 2023 Budget authorization 500,000 500,000
103 2023 Received in cash 497,960 2,040
109 2023 Closing Entry (500,000) (497,960)
110 2023 Closing Entry (497,960) 0
Estimated Revenues-Fines and Forfeits
102 2023 Budget authorization 175,000 175,000
103 2023 Received in cash 173,590 1,410
Estimated Revenues-Intergovernmental Revenue
Revenues Ledger Prepared by: Author Page 1 of 2
Ref Year Account Description Est. Revenues Dr(Cr) Revenues Cr(Dr) Balance
Dr(Cr)
102 2023 Budget authorization 789,000 789,000
103 2023 Received in cash 789,000 0
109 2023 Closing Entry (789,000) (789,000)
110 2023 Closing Entry (789,000) 0
Estimated Revenues-Charges for Services
102 2023 Budget authorization 659,720 659,720
Estimated Revenues-Miscellaneous Revenues
102 2023 Budget authorization 91,300 91,300
103 2023 Received in cash 91,250 50
Revenues Ledger
City of Smithville
1 – General Fund
Revenues Ledger Prepared by: Author Page 2 of 2
Year Ref Account Description Debits Credits Balance
Dr(Cr)
2022 101 2-b 4,600 4,600
2023 103 4-a-4 4,600 0
Due from State Government
2022 101 2-b 165,000 165,000
2023 103 4-a-4 165,000 0
Inventory of Supplies
Vouchers Payable
2022 101 2-b 272,187 (272,187)
2023 103 4-a-7 1,144,897 (1,417,084)
2023 103 4-a-8 1,197,963 (219,121)
Due to Other Funds
Due to Federal Government
2022 101 2-b 135,720 (135,720)
2023 103 4-a-6 1,471,959 (1,607,679)
2023 103 4-a-8 1,473,706 (133,973)
Due to State Government
2022 101 2-b 32,600 (32,600)
2023 103 4-a-6 401,444 (434,044)
2023 103 4-a-8 397,874 (36,170)
Deferred Inflows of Resources
General Ledger
City of Smithville
1 – General Fund
General Ledger Prepared by: Author Page 2 of 4
Year Ref Account Description Debits Credits Balance
Dr(Cr)
Fund Balance-Nonspendable-Inventory of Supplies
2022 101 2-b 59,000 (59,000)
2023 108 4-a-13 1,420 (60,420)
Fund Balance-Restricted-Public Safety
Fund Balance-Committed-Health and Welfare
2023 111 Closing Entry 43,000 (43,000)
Fund Balance-Assigned-Culture and Recreation
2022 101 2-b 56,800 (56,800)
2023 111 Closing Entry 56,800 0
Fund Balance-Unassigned
2022 101 2-b 218,931 (218,931)
2023 108 4-a-13 1,420 (217,511)
2023 110 Closing Entry 11,466 (228,977)
2023 111 Closing Entry 73,800 (302,777)
Budgetary Fund Balance
Encumbrances Outstanding
2023 103 4-a-2 1,158,377 (1,158,377)
2023 103 4-a-7 1,144,906 (13,471)
Estimated Revenues
City of Smithville
1 – General Fund
General Ledger Prepared by: Author Page 3 of 4
Year Ref Account Description Debits Credits Balance
Dr(Cr)
Revenues
2023 103 4-a-1 1,859,913 (1,859,913)
2023 103 4-a-4 3,792,256 (5,652,169)
Appropriations
2023 102 3-a 5,646,700 (5,646,700)
2023 105 4-a-10 4,500 (5,651,200)
2023 109 Closing Entry 5,651,200 0
Estimated Other Financing Uses-Interfund Transfers Out
2023 102 3-a 38,750 (38,750)
2023 109 Closing Entry 38,750 0
Expenditures
2023 103 4-a-6 4,460,212 4,460,212
2023 103 4-a-7 1,144,897 5,605,109
Other Financing Uses-Interfund Transfers Out
2023 103 4-a-3 38,750 38,750
2023 110 Closing Entry 38,750 0
Encumbrances
General Ledger
City of Smithville
1 – General Fund
General Ledger Prepared by: Author Page 4 of 4
Ref Account Description Enc.
Increase
Enc.
Decrease
Enc.
Balance
Exp.
Dr(Cr)
Exp.
Balance
Approp.
Cr(Dr)
Balance
Cr(Dr)
Appropriations-General
Government
102 Budget authorization 1,169,500 1,169,500
103 Purchase orders 193,220 193,220 976,280
103 Payroll 956,254 956,254 20,026
103 Elimination 191,720 1,500 211,746
103 Goods received 191,709 1,147,963 20,037
Appropriations-Public Safety
102 Budget authorization 2,206,000 2,206,000
103 Purchase orders 442,900 442,900 1,763,100
103 Payroll 1,771,480 1,771,480 (8,380)
103 Elimination 442,900 0 434,520
103 Goods received 442,870 2,214,350 (8,350)
Appropriations-Public Works
102 Budget authorization 875,700 875,700
103 Purchase orders 216,632 216,632 659,068
103 Payroll 656,690 656,690 2,378
Appropriations-Health and
Welfare
102 Budget authorization 735,000 735,000
103 Purchase orders 162,045 162,045 572,955
103 Payroll 572,370 572,370 585
Appropriations Ledger
City of Smithville
1 – General Fund
Appropriations Ledger Prepared by: Author Page 1 of 2
Ref Account Description Enc.
Increase
Enc.
Decrease
Enc.
Balance
Exp.
Dr(Cr)
Exp.
Balance
Approp.
Cr(Dr)
Balance
Cr(Dr)
103 Elimination 162,045 0 162,630
103 Goods received 162,020 734,390 610
109 Closing Entry (735,000) (734,390)
110 Closing Entry (734,390) 0 0
Appropriations-Culture and
Recreation
102 Budget authorization 660,500 660,500
103 Purchase orders 143,580 143,580 516,920
103 Payroll 503,418 503,418 13,502
103 Elimination 142,000 1,580 155,502
103 Goods received 141,990 645,408 13,512
Appropriations Ledger
City of Smithville
1 – General Fund
Year Ref Posted Acct# – Name Description Debits Credits
2023 101 X 6130 – Construction Expenditures-Elm Street Project 5-a-1 110,000
2023 101 X 2060 – Vouchers Payable 5-a-1 110,000
2023 101 X 1010 – Cash 5-a-2 3,000,000
2023 101 X 4030 – Other Financing Sources-Proceeds of Bonds 5-a-2 3,000,000
2023 101 X 2060 – Vouchers Payable 5-a-5 110,000
2023 101 X 1010 – Cash 5-a-5 110,000
2023 101 X 6130 – Construction Expenditures-Elm Street Project 5-a-6 1,600,000
2023 101 X 2080 – Contracts Payable 5-a-6 1,600,000
2023 101 X 2520 – Encumbrances Outstanding-Elm Street Project 5-a-6 1,600,000
2023 101 X 7110 – Encumbrances-Elm Street Project 5-a-6 1,600,000
2023 101 X 2080 – Contracts Payable 5-a-6 1,600,000
2023 101 X 2080 – Contracts Payable 5-a-8 1,650,000
2023 101 X 2520 – Encumbrances Outstanding-Elm Street Project 5-a-8 1,700,000
2023 101 X 7110 – Encumbrances-Elm Street Project 5-a-8 1,700,000
2023 101 X 2080 – Contracts Payable 5-a-8 1,650,000
2023 101 X 2090 – Contracts Payable – Retained Percentage 5-a-8 82,500
2023 101 X 1010 – Cash 5-a-8 1,567,500
2023 101 X 7120 – Encumbrances-Spruce Street Project 5-a-9 190,000
2023 101 X 2530 – Encumbrances Outstanding-Spruce Street Project 5-a-9 190,000
2023 101 X 2090 – Contracts Payable – Retained Percentage 5-a-10 162,500
General Journal
City of Smithville
3 – Street Improvement Fund
General Journal Prepared by: Author Page 1 of 1
Year Ref Account Description Debits Credits Balance
Dr(Cr)
Cash
2023 101 5-a-2 3,000,000 3,000,000
2023 101 5-a-4 83,000 3,083,000
2023 101 5-a-5 110,000 2,973,000
Vouchers Payable
2023 101 5-a-1 110,000 (110,000)
2023 101 5-a-5 110,000 0
Contracts Payable
2023 101 5-a-6 1,600,000 (1,600,000)
2023 101 5-a-6 1,600,000 0
2023 101 5-a-8 1,650,000 (1,650,000)
2023 101 5-a-8 1,650,000 0
Contracts Payable – Retained Percentage
Fund Balance-Restricted
2023 102 Closing Entry 1,000 (1,000)
Encumbrances Outstanding-Elm Street Project
2023 101 5-a-3 3,300,000 (3,300,000)
2023 101 5-a-6 1,600,000 (1,700,000)
2023 101 5-a-8 1,700,000 0
Encumbrances Outstanding-Spruce Street Project
General Ledger
City of Smithville
3 – Street Improvement Fund
General Ledger Prepared by: Author Page 1 of 2
Year Ref Account Description Debits Credits Balance
Dr(Cr)
2023 101 5-a-4 83,000 (83,000)
2023 101 5-a-7 278,000 (361,000)
2023 102 Closing Entry 361,000 0
Other Financing Sources-Proceeds of Bonds
Construction Expenditures-Elm Street Project
2023 101 5-a-1 110,000 110,000
2023 101 5-a-6 1,600,000 1,710,000
2023 101 5-a-8 1,650,000 3,360,000
2023 102 Closing Entry 3,360,000 0
Encumbrances-Elm Street Project
Encumbrances-Spruce Street Project
2023 101 5-a-9 190,000 190,000
General Ledger
City of Smithville
3 – Street Improvement Fund
General Ledger Prepared by: Author Page 2 of 2
Year Ref Posted Acct# – Name Description Debits Credits
2023 101 X 3130 – Estimated Revenues-Accrued Interest on Bonds Sold 6-a-1 6,250
2023 101 X 3410 – Estimated Other Financing Sources-Premium on Bonds 6-a-1 30,000
2023 101 X 3420 – Estimated Other Financing Sources-Interfund Transfers In 6-a-1 38,750
2023 101 X 5010 – Appropriations 6-a-1 37,500
2023 101 X 2530 – Budgetary Fund Balance 6-a-1 37,500
2023 101 X 1010 – Cash 6-a-2 36,250
2023 101 X 4130 – Revenues-Accrued Interest on Bonds Sold 6-a-2 6,250
2023 102 X 2530 – Budgetary Fund Balance Closing Entry 37,500
2023 102 X 5010 – Appropriations Closing Entry 37,500
2023 102 X 3130 – Estimated Revenues-Accrued Interest on Bonds Sold Closing Entry 6,250
2023 102 X 3410 – Estimated Other Financing Sources-Premium on Bonds Closing Entry 30,000
2023 102 X 3420 – Estimated Other Financing Sources-Interfund Transfers In Closing Entry 38,750
2023 102 X 4130 – Revenues-Accrued Interest on Bonds Sold Closing Entry 6,250
2023 102 X 4410 – Other Financing Sources-Premium on Bonds Closing Entry 30,000
2023 102 X 4420 – Other Financing Sources-Interfund Transfers In Closing Entry 38,750
2023 102 X 6110 – Expenditures-Bond Interest Closing Entry 37,500
2023 102 X 2510 – Fund Balance-Restricted Closing Entry 37,500
2024 102 X 3110 – Estimated Revenues-Taxes 6-d-1 645,000
2024 102 X 3120 – Estimated Revenues-Investment Income 6-d-1 4,000
2024 102 X 1010 – Cash 6-d-3 37,500
2023 102 X 3130 – Estimated Revenues-Accrued Interest on Bonds Sold 6-d-4 27,500
2023 102 X 2530 – Budgetary Fund Balance 6-d-4 27,500
2024 102 X 1010 – Cash 6-d-4 27,500
2024 102 X 4130 – Revenues-Accrued Interest on Bonds Sold 6-d-4 27,500
2024 102 X 1010 – Cash 6-d-5 475,000
4 – Street Improvement Bond Debt Service Fund
General Journal Prepared by: Author Page 1 of 2
Year Ref Posted Acct# – Name Description Debits Credits
2024 102 X 1020 – Taxes Receivable-Current 6-d-5 475,000
2024 102 X 1075 – Investments 6-d-5 300,000
2024 102 X 1010 – Cash 6-d-5 300,000
2024 102 X 6110 – Expenditures-Bond Interest 6-d-6 120,000
2024 102 X 1010 – Cash 6-d-6 120,000
2024 102 X 1010 – Cash 6-d-7 150,000
2024 103 X 2500 – Deferred Inflows of Resources 6-d-8 684
2024 103 X 4115 – Revenues-Interest and Penalties on Taxes 6-d-8 60
2024 103 X 4110 – Revenues-Taxes 6-d-9 7,440
2024 103 X 2500 – Deferred Inflows of Resources 6-d-9 7,440
2024 103 X 1010 – Cash 6-d-10 3,900
2024 103 X 4120 – Revenues-Investment Income 6-d-10 3,900
2023 104 X 2530 – Budgetary Fund Balance Closing Entry 519,000
2023 104 X 5010 – Appropriations Closing Entry 157,500
2023 104 X 3110 – Estimated Revenues-Taxes Closing Entry 645,000
2023 104 X 3120 – Estimated Revenues-Investment Income Closing Entry 4,000
General Journal
City of Smithville
4 – Street Improvement Bond Debt Service Fund
General Journal Prepared by: Author Page 2 of 2
Year Ref Account Description Debits Credits Balance
Dr(Cr)
Cash
2023 101 6-a-2 36,250 36,250
2023 101 6-a-3 38,750 75,000
2023 101 6-a-4 37,500 37,500
2024 102 6-d-3 37,500 0
2024 102 6-d-4 27,500 27,500
Taxes Receivable-Current
2024 102 6-d-2 650,000 650,000
2024 102 6-d-5 475,000 175,000
2024 102 6-d-7 150,000 25,000
2024 103 6-d-8 25,000 0
Allowance for Uncollectible Current Taxes
2024 102 6-d-2 5,000 (5,000)
2024 103 6-d-8 5,000 0
Taxes Receivable-Delinquent
Allowance for Uncollectible Delinquent Taxes
2024 103 6-d-8 5,000 (5,000)
Interest and Penalties Receivable on Taxes
2024 103 6-d-8 875 875
Allowance for Uncollectible Interest and Penalties
Investments
2024 102 6-d-5 300,000 300,000
City of Smithville
4 – Street Improvement Bond Debt Service Fund
General Ledger Prepared by: Author Page 1 of 4
Year Ref Account Description Debits Credits Balance
Dr(Cr)
Deferred Inflows of Resources
2024 103 6-d-8 684 (684)
2024 103 6-d-9 7,440 (8,124)
Fund Balance-Restricted
Budgetary Fund Balance
2023 101 6-a-1 37,500 (37,500)
2023 102 Closing Entry 37,500 0
2023 102 6-d-4 27,500 (27,500)
2023 104 Closing Entry 519,000 491,500
2024 102 6-d-1 491,500 0
Estimated Revenues-Taxes
Estimated Revenues-Investment Income
2023 104 Closing Entry 4,000 (4,000)
2024 102 6-d-1 4,000 0
Estimated Revenues-Accrued Interest on Bonds Sold
2023 101 6-a-1 6,250 6,250
Estimated Other Financing Sources-Premium on Bonds
2023 101 6-a-1 30,000 30,000
2023 102 Closing Entry 30,000 0
Estimated Other Financing Sources-Interfund Transfers In
2023 101 6-a-1 38,750 38,750
General Ledger
City of Smithville
4 – Street Improvement Bond Debt Service Fund
General Ledger Prepared by: Author Page 2 of 4
Year Ref Account Description Debits Credits Balance
Dr(Cr)
2023 102 Closing Entry 38,750 0
Revenues-Taxes
Revenues-Interest and Penalties on Taxes
2023 104 Closing Entry 60 60
2024 103 6-d-8 60 0
Revenues-Investment Income
2023 104 Closing Entry 3,900 3,900
2024 103 6-d-10 3,900 0
Revenues-Accrued Interest on Bonds Sold
2023 101 6-a-2 6,250 (6,250)
2023 102 Closing Entry 6,250 0
2023 104 Closing Entry 27,500 27,500
2024 102 6-d-4 27,500 0
Other Financing Sources-Premium on Bonds
Other Financing Sources-Interfund Transfers In
2023 101 6-a-3 38,750 (38,750)
2023 102 Closing Entry 38,750 0
Appropriations
2023 101 6-a-1 37,500 (37,500)
Expenditures-Bond Interest
General Ledger
City of Smithville
4 – Street Improvement Bond Debt Service Fund
General Ledger Prepared by: Author Page 3 of 4
Year Ref Account Description Debits Credits Balance
Dr(Cr)
2023 101 6-a-4 37,500 37,500
2023 102 Closing Entry 37,500 0
2023 104 Closing Entry 157,500 (157,500)
General Ledger
City of Smithville
4 – Street Improvement Bond Debt Service Fund
General Ledger Prepared by: Author Page 4 of 4