General Fund Financial Statement by chi15040

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									General Fund Trial Balance - Funds beginning with "1"
                                                                                                        Legend--       Title cell              Formula - do not enter
*Should be separated on general ledger according to source (federal, state, local)
                                        Financial Statement Account                                                    Fund 1xx               Fund 1xx            Fund 1xx
                                                                                                                                             ASSETS
  Cash In Bank (10101)
  Petty Cash (10103)
  Change Cash (10104)
   Total Cash and Cash Equivalents                                                                                 $                -   $                 -   $              -
  Investments (10111)
  Investments (10112)
   Total Investments                                                                                               $                -   $                 -   $              -
  Interest Receivable (10114)
  Interfund Accounts Receivable (10132)
  Intergovernmental Receivable - State Government (10150) *
  Intergovernmental Receivable - Federal Government (10150)*
  Intergovernmental Receivable - Local Government (10150)*
  Accounts Receivable - Other (10140)
  Allowance for Uncollectible Accounts (10141) Enter as negative
  Inventory for Resale (10172)
  Prepaid Expenses (10181)
  Other Current Assets (10199)
    Total Assets                                                                                                   $                -   $                 -   $              -
                                                                                                                                            LIABILITIES
  Cash Overdraft (any cash accounts with negative balances should be reported here instead of assets)
  Interfund Accounts Payable (20402)
  Accounts Payable (20421)
  Sales Tax Payable (20425)
  Construction Contracts Payable - Retained Percentage (20432)
  Construction Contracts Payable (20433)
  Due to Other Governments (20440)
Salaries and Benefits
    Salary Payable (20478)
    Payroll Deductions Payable (20470)
    Federal Income Tax Payable (20471)
    Georgia Income Tax Payable (20472)
    Teacher Retirement Payable (20473)
    Group Health Insurance Payable (20475)
    Other Group Insurance Payable (20476)
    FICA Payable (20477)
    Other payroll withholdings payable (20479)
      Total Salaries and Benefits Payable                                             $   -   $              -   $   -
  Deferred Revenue (20481)
  Other Current Liabilities (20499)
     Total Liabilities                                                                $   -   $              -   $   -
                                                                                              FUND BALANCE
Fund Balance - Beginning of Year (307xx) Should agree with fy 07 audited statements
  Reserve for Prepaid Expenses (30752) (should equal balance in account 10181)
  Reserve for Encumbrances (30753)
  Reserve for Inventory (30754) (should equal balance in account 10172)
  Fund Balance-Reserved for ________ (30771-30780)
  Fund Balance-Unreserved-Designated for ______________ (30781 to 30790)
  Unreserved Fund Balance (30799)
      Total Fund Balance Beginning of Year                                            $   -   $              -   $   -
                                                                                                  REVENUES
Local Funds (411xx)
 County (4111x)
 Boards of Education (4112x)
 Cities (4113X)
 Local Construction (4114x)
 Local Construction (4115x)
  Total Local                                                                         $   -   $              -   $   -
State Funds (43xxx)
 Materials (43310)
 Salaries (43314)
 Teachers Retirement System (43315)
 Georgia Health Insurance (43316)
 FICA (43317)
 System Services (43318)
 Sub-regional Library for the Blind and Physically Handicapped (43320)
 Regular Capital Outlay Program (43330)
 Repair and Renovation Grant (43331)
 Special Appropriation for Construction and/or Repair (43335)
 Governor’s Discretionary Fund for Construction (43336)
 Governor’s Discretionary Fund for other purposes (43340)
 Special Appropriations – other than construction and/or repair (43350)
 Lottery Funds (43370)
  Total State                                                              $   -   $          -   $   -
Federal Funds (44xxx)
 LSTA Grants awarded by GPLS (44210)
 Other Federal Grants (44240-44999)
  Total Federal Grants                                                     $   -   $          -   $   -
Revenue from Foundation Sources (42xxx)
  Library Foundation (42050)
  Other Foundations (42060)
    Total Revenue from Foundations                                         $   -   $          -   $   -
Charges for Services (417xx)
  Overdue Fines (41710)
  Lost Book Charges 41720
  Fees 41730
  Interlibrary Loan 41731
  Copy and Fax Machine 41732
  Meeting Room Charges 41734
  Book Sales 41740
  Other Sales 41750
    Total Charges for Services                                             $   -   $          -   $   -
Investment Earnings (415xx)
  Interest on Investments (41510)
  Dividends on Investments (41520)
    Total Investment Earnings                                              $   -   $          -   $   -
Miscellaneous (419xx)
  Donations - Monetary (41910)
  Other Sales (41920)
    Total Miscellaneous                                                    $   -   $          -   $   -
       Total Revenues                                                      $   -   $          -   $   -
                                                                                   EXPENDITURES
  Public Services (all objects with function code 10)
  Technical Services (all objects with function code 23)
  Support Services (all objects with function code 25)
  Maintenance and Operation of Plant (all objects with function code 26)
  Information Technology (all objects with function code 27)
  Facilities Acquisition and Construction (all objects with function code 40)
  Debt Services - Principal (should be reported separate from functional expenditures) (58400)
  Debt Services - Interest (should be reported separate from functional expenditures) (58300)
 Total Expenditures                                                                                  $       -   $           -   $        -
                                                                                                         OTHER FINANCING SOURCES (USES)
  Sale of Capital Assets (45300) enter as positive
  Proceeds from Lease Purchases (45600) enter as positive
  Transfers In (45200 + 45201) enter as positive
  Transfers Out (59300) enter as negative
  Other Uses (59900) enter as negative
 Total Other Financing Sources (Uses)                                                                $       -    $          -   $        -

Ending Fund Balance (Beginning Fund Balance +Revenue-Expenditures+/- Other Financing Sources/Uses)   $       -   $           -   $        -

Segregate your fund balance as follows - total of the segregated amounts should equal Ending Fund Balance above.
                                                                                                      SUMMARY OF FUND BALANCES
Reserved - Encumbrances (30753)
Reserved - Inventory (30754)
Reserved - Capital Projects (Total fund balance for Capital Projects)
Reserved - Permanent Funds (Total fund balance for Permanent Funds)
Reserved - Prepaid Expenses (30752)
Reserved - Other (30771-30780) Be specific with type of reserve
Unreserved - Designated for _______ (30781 to 30790) Be specific for designation
Unreserved - Undesignated (30799)
 Ending Fund Balance                                                                                 $       -   $           -   $        -
                                                                                         Index



    Fund 1xx           Fund 1xx           Fund 1xx           Fund 1xx           Total Balance

                                                                            $               -
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$              -   $              -   $              -   $              -   $               -
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$              -   $              -   $              -   $              -   $               -
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$              -   $              -   $              -   $              -   $               -

                                                                            $               -
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                                                                            $               -
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                                                                            $               -
                                $   -
                                $   -
                                $   -
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$   -   $   -   $   -   $   -   $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -



                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -



                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
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$   -   $   -   $   -   $   -   $   -

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$   -   $   -   $   -   $   -   $   -

                                $   -
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$   -   $   -   $   -   $   -   $   -

                                $   -
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                                $   -
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$   -   $   -   $   -   $   -   $   -

                                $   -
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$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
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                                     $   -
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     $   -   $   -   $   -   $   -   $   -
S)
                                     $   -
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                                     $   -
                                     $   -
     $   -   $   -   $   -   $   -   $   -

     $   -   $   -   $   -   $   -   $   -




                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
     $   -   $   -   $   -   $   -   $   -
Special Revenue Fund Trial Balance - Funds beginning with "2" and "3"
                                                                                                        Legend--       Title cell              Formula - do not enter
*Should be separated on general ledger according to source (federal, state, local)
                                        Financial Statement Account                                                    Fund 290               Fund 310
                                                                                                                                             ASSETS
  Cash In Bank (10101)
  Petty Cash (10103)
  Change Cash (10104)
   Total Cash and Cash Equivalents                                                                                 $                -   $                 -   $         -
  Investments (10111)
  Investments (10112)
   Total Investments                                                                                               $                -   $                 -   $         -
  Interest Receivable (10114)
  Interfund Accounts Receivable (10132)
  Intergovernmental Receivable - State Government (10150) *
  Intergovernmental Receivable - Federal Government (10150)*
  Intergovernmental Receivable - Local Government (10150)*
  Accounts Receivable - Other (10140)
  Allowance for Uncollectible Accounts (10141) Enter as negative
  Inventory for Resale (10172)
  Prepaid Expenses (10181)
  Other Current Assets (10199)
    Total Assets                                                                                                   $                -   $                 -   $         -
                                                                                                                                            LIABILITIES
  Cash Overdraft (any cash accounts with negative balances should be reported here instead of assets)
  Interfund Accounts Payable (20402)
  Accounts Payable (20421)
  Sales Tax Payable (20425)
  Construction Contracts Payable - Retained Percentage (20432)
  Construction Contracts Payable (20433)
  Due to Other Governments (20440)
Salaries and Benefits
    Salary Payable (20478)
    Payroll Deductions Payable (20470)
    Federal Income Tax Payable (20471)
    Georgia Income Tax Payable (20472)
    Teacher Retirement Payable (20473)
    Group Health Insurance Payable (20475)
    Other Group Insurance Payable (20476)
    FICA Payable (20477)
    Other payroll withholdings payable (20479)
      Total Salaries and Benefits Payable                                             $   -   $              -   $   -
  Deferred Revenue (20481)
  Other Current Liabilities (20499)
     Total Liabilities                                                                $   -   $              -   $   -
                                                                                              FUND BALANCE
Fund Balance - Beginning of Year (307xx) Should agree with fy 07 audited statements
  Reserve for Prepaid Expenses (30752) (should equal balance in account 10181)
  Reserve for Encumbrances (30753)
  Reserve for Inventory (30754) (should equal balance in account 10172)
  Fund Balance-Reserved for ________ (30771-30780)
  Fund Balance-Unreserved-Designated for ______________ (30781 to 30790)
  Unreserved Fund Balance (30799)
      Total Fund Balance Beginning of Year                                            $   -   $              -   $   -
                                                                                                  REVENUES
Local Funds (411xx)
 County (4111x)
 Boards of Education (4112x)
 Cities (4113X)
 Local Construction (4114x)
 Local Construction (4115x)
  Total Local                                                                         $   -   $              -   $   -
State Funds (43xxx)
 Materials (43310)
 Salaries (43314)
 Teachers Retirement System (43315)
 Georgia Health Insurance (43316)
 FICA (43317)
 System Services (43318)
 Sub-regional Library for the Blind and Physically Handicapped (43320)
 Regular Capital Outlay Program (43330)
 Repair and Renovation Grant (43331)
 Special Appropriation for Construction and/or Repair (43335)
 Governor’s Discretionary Fund for Construction (43336)
 Governor’s Discretionary Fund for other purposes (43340)
 Special Appropriations – other than construction and/or repair (43350)
 Lottery Funds (43370)
  Total State                                                              $   -   $          -   $   -
Federal Funds (44xxx)
 LSTA Grants awarded by GPLS (44210)
 Other Federal Grants (44240-44999)
  Total Federal Grants                                                     $   -   $          -   $   -
Revenue from Foundation Sources (42xxx)
  Library Foundation (42050)
  Other Foundations (42060)
    Total Revenue from Foundations                                         $   -   $          -   $   -
Charges for Services (417xx)
  Overdue Fines (41710)
  Lost Book Charges 41720
  Fees 41730
  Interlibrary Loan 41731
  Copy and Fax Machine 41732
  Meeting Room Charges 41734
  Book Sales 41740
  Other Sales 41750
    Total Charges for Services                                             $   -   $          -   $   -
Investment Earnings (415xx)
  Interest on Investments (41510)
  Dividends on Investments (41520)
    Total Investment Earnings                                              $   -   $          -   $   -
Miscellaneous (419xx)
  Donations - Monetary (41910)
  Other Sales (41920)
    Total Miscellaneous                                                    $   -   $          -   $   -
       Total Revenues                                                      $   -   $          -   $   -
                                                                                   EXPENDITURES
  Public Services (all objects with function code 10)
  Technical Services (all objects with function code 23)
  Support Services (all objects with function code 25)
  Maintenance and Operation of Plant (all objects with function code 26)
  Information Technology (all objects with function code 27)
  Facilities Acquisition and Construction (all objects with function code 40)
  Debt Services - Principal (should be reported separate from functional expenditures) (58400)
  Debt Services - Interest (should be reported separate from functional expenditures) (58300)
 Total Expenditures                                                                                  $       -   $           -   $        -
                                                                                                         OTHER FINANCING SOURCES (USES)
  Sale of Capital Assets (45300) enter as positive
  Proceeds from Lease Purchases (45600) enter as positive
  Transfers In (45200 + 45201) enter as positive
  Transfers Out (59300) enter as negative
  Other Uses (59900) enter as negative
 Total Other Financing Sources (Uses)                                                                $       -    $          -   $        -

Ending Fund Balance (Beginning Fund Balance +Revenue-Expenditures+/- Other Financing Sources/Uses)   $       -   $           -   $        -

Segregate your fund balance as follows - total of the segregated amounts should equal Ending Fund Balance above.
                                                                                                      SUMMARY OF FUND BALANCES
Reserved - Encumbrances (30753)
Reserved - Inventory (30754)
Reserved - Capital Projects (Total fund balance for Capital Projects)
Reserved - Permanent Funds (Total fund balance for Permanent Funds)
Reserved - Prepaid Expenses (30752)
Reserved - Other (30771-30780) Be specific with type of reserve
Unreserved - Designated for _______ (30781 to 30790) Be specific for designation
Unreserved - Undesignated (30799)
 Ending Fund Balance                                                                                 $       -   $           -   $        -
                                             Index



                                    Total Balance

                                $               -
                                $               -
                                $               -
$   -   $   -   $   -   $   -   $               -
                                $               -
                                $               -
$   -   $   -   $   -   $   -   $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
$   -   $   -   $   -   $   -   $               -

                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -

                                $               -
                                $               -
                                $               -
                                $               -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -



                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -



                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
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$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
                                $   -
                                $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
     $   -   $   -   $   -   $   -   $   -
S)
                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
     $   -   $   -   $   -   $   -   $   -

     $   -   $   -   $   -   $   -   $   -




                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
     $   -   $   -   $   -   $   -   $   -
Capital Project Fund Trial Balance - Funds beginning with "4"
                                                                                                        Legend--       Title cell              Formula - do not enter
*Should be separated on general ledger according to source (federal, state, local)
                                        Financial Statement Account                                                    Fund 400               Fund 4xx            Fund 4xx
                                                                                                                                             ASSETS
  Cash In Bank (10101)
  Petty Cash (10103)
  Change Cash (10104)
   Total Cash and Cash Equivalents                                                                                 $                -   $                 -   $              -
  Investments (10111)
  Investments (10112)
   Total Investments                                                                                               $                -   $                 -   $              -
  Interest Receivable (10114)
  Interfund Accounts Receivable (10132)
  Intergovernmental Receivable - State Government (10150) *
  Intergovernmental Receivable - Federal Government (10150)*
  Intergovernmental Receivable - Local Government (10150)*
  Accounts Receivable - Other (10140)
  Allowance for Uncollectible Accounts (10141) Enter as negative
  Inventory for Resale (10172)
  Prepaid Expenses (10181)
  Other Current Assets (10199)
    Total Assets                                                                                                   $                -   $                 -   $              -
                                                                                                                                            LIABILITIES
  Cash Overdraft (any cash accounts with negative balances should be reported here instead of assets)
  Interfund Accounts Payable (20402)
  Accounts Payable (20421)
  Sales Tax Payable (20425)
  Construction Contracts Payable - Retained Percentage (20432)
  Construction Contracts Payable (20433)
  Due to Other Governments (20440)
Salaries and Benefits
    Salary Payable (20478)
    Payroll Deductions Payable (20470)
    Federal Income Tax Payable (20471)
    Georgia Income Tax Payable (20472)
    Teacher Retirement Payable (20473)
    Group Health Insurance Payable (20475)
    Other Group Insurance Payable (20476)
    FICA Payable (20477)
    Other payroll withholdings payable (20479)
      Total Salaries and Benefits Payable                                             $   -   $              -   $   -
  Deferred Revenue (20481)
  Other Current Liabilities (20499)
     Total Liabilities                                                                $   -   $              -   $   -
                                                                                              FUND BALANCE
Fund Balance - Beginning of Year (307xx) Should agree with fy 07 audited statements
  Reserve for Prepaid Expenses (30752) (should equal balance in account 10181)
  Reserve for Encumbrances (30753)
  Reserve for Inventory (30754) (should equal balance in account 10172)
  Fund Balance-Reserved for ________ (30771-30780)
  Fund Balance-Unreserved-Designated for ______________ (30781 to 30790)
  Unreserved Fund Balance (30799)
      Total Fund Balance Beginning of Year                                            $   -   $              -   $   -
                                                                                                  REVENUES
Local Funds (411xx)
 County (4111x)
 Boards of Education (4112x)
 Cities (4113X)
 Local Construction (4114x)
 Local Construction (4115x)
  Total Local                                                                         $   -   $              -   $   -
State Funds (43xxx)
 Materials (43310)
 Salaries (43314)
 Teachers Retirement System (43315)
 Georgia Health Insurance (43316)
 FICA (43317)
 System Services (43318)
 Sub-regional Library for the Blind and Physically Handicapped (43320)
 Regular Capital Outlay Program (43330)
 Repair and Renovation Grant (43331)
 Special Appropriation for Construction and/or Repair (43335)
 Governor’s Discretionary Fund for Construction (43336)
 Governor’s Discretionary Fund for other purposes (43340)
 Special Appropriations – other than construction and/or repair (43350)
 Lottery Funds (43370)
  Total State                                                              $   -   $          -   $   -
Federal Funds (44xxx)
 LSTA Grants awarded by GPLS (44210)
 Other Federal Grants (44240-44999)
  Total Federal Grants                                                     $   -   $          -   $   -
Revenue from Foundation Sources (42xxx)
  Library Foundation (42050)
  Other Foundations (42060)
    Total Revenue from Foundations                                         $   -   $          -   $   -
Charges for Services (417xx)
  Overdue Fines (41710)
  Lost Book Charges 41720
  Fees 41730
  Interlibrary Loan 41731
  Copy and Fax Machine 41732
  Meeting Room Charges 41734
  Book Sales 41740
  Other Sales 41750
    Total Charges for Services                                             $   -   $          -   $   -
Investment Earnings (415xx)
  Interest on Investments (41510)
  Dividends on Investments (41520)
    Total Investment Earnings                                              $   -   $          -   $   -
Miscellaneous (419xx)
  Donations - Monetary (41910)
  Other Sales (41920)
    Total Miscellaneous                                                    $   -   $          -   $   -
       Total Revenues                                                      $   -   $          -   $   -
                                                                                   EXPENDITURES
  Public Services (all objects with function code 10)
  Technical Services (all objects with function code 23)
  Support Services (all objects with function code 25)
  Maintenance and Operation of Plant (all objects with function code 26)
  Information Technology (all objects with function code 27)
  Facilities Acquisition and Construction (all objects with function code 40)
  Debt Services - Principal (should be reported separate from functional expenditures) (58400)
  Debt Services - Interest (should be reported separate from functional expenditures) (58300)
 Total Expenditures                                                                                  $       -   $           -   $        -
                                                                                                         OTHER FINANCING SOURCES (USES)
  Sale of Capital Assets (45300) enter as positive
  Proceeds from Lease Purchases (45600) enter as positive
  Transfers In (45200 + 45201) enter as positive
  Transfers Out (59300) enter as negative
  Other Uses (59900) enter as negative
 Total Other Financing Sources (Uses)                                                                $       -    $          -   $        -

Ending Fund Balance (Beginning Fund Balance +Revenue-Expenditures+/- Other Financing Sources/Uses)   $       -   $           -   $        -

Segregate your fund balance as follows - total of the segregated amounts should equal Ending Fund Balance above.
                                                                                                      SUMMARY OF FUND BALANCES
Reserved - Encumbrances (30753)
Reserved - Inventory (30754)
Reserved - Capital Projects (Total fund balance for Capital Projects)
Reserved - Permanent Funds (Total fund balance for Permanent Funds)
Reserved - Prepaid Expenses (30752)
Reserved - Other (30771-30780) Be specific with type of reserve
Unreserved - Designated for _______ (30781 to 30790) Be specific for designation
Unreserved - Undesignated (30799)
 Ending Fund Balance                                                                                 $       -   $           -   $        -
                                             Index



                                    Total Balance

                                $               -
                                $               -
                                $               -
$   -   $   -   $   -   $   -   $               -
                                $               -
                                $               -
$   -   $   -   $   -   $   -   $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
$   -   $   -   $   -   $   -   $               -

                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -

                                $               -
                                $               -
                                $               -
                                $               -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -



                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -



                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
                                $   -
                                $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
     $   -   $   -   $   -   $   -   $   -
S)
                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
     $   -   $   -   $   -   $   -   $   -

     $   -   $   -   $   -   $   -   $   -




                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
     $   -   $   -   $   -   $   -   $   -
Permanent Fund Trial Balance - Funds beginning with "5"
                                                                                                        Legend--       Title cell              Formula - do not enter
*Should be separated on general ledger according to source (federal, state, local)
                                        Financial Statement Account                                                    Fund 500               Fund 5xx
                                                                                                                                             ASSETS
  Cash In Bank (10101)
  Petty Cash (10103)
  Change Cash (10104)
   Total Cash and Cash Equivalents                                                                                 $                -   $                 -   $         -
  Investments (10111)
  Investments (10112)
   Total Investments                                                                                               $                -   $                 -   $         -
  Interest Receivable (10114)
  Interfund Accounts Receivable (10132)
  Intergovernmental Receivable - State Government (10150) *
  Intergovernmental Receivable - Federal Government (10150)*
  Intergovernmental Receivable - Local Government (10150)*
  Accounts Receivable - Other (10140)
  Allowance for Uncollectible Accounts (10141) Enter as negative
  Inventory for Resale (10172)
  Prepaid Expenses (10181)
  Other Current Assets (10199)
    Total Assets                                                                                                   $                -   $                 -   $         -
                                                                                                                                            LIABILITIES
  Cash Overdraft (any cash accounts with negative balances should be reported here instead of assets)
  Interfund Accounts Payable (20402)
  Accounts Payable (20421)
  Sales Tax Payable (20425)
  Construction Contracts Payable - Retained Percentage (20432)
  Construction Contracts Payable (20433)
  Due to Other Governments (20440)
Salaries and Benefits
    Salary Payable (20478)
    Payroll Deductions Payable (20470)
    Federal Income Tax Payable (20471)
    Georgia Income Tax Payable (20472)
    Teacher Retirement Payable (20473)
    Group Health Insurance Payable (20475)
    Other Group Insurance Payable (20476)
    FICA Payable (20477)
    Other payroll withholdings payable (20479)
      Total Salaries and Benefits Payable                                             $   -   $              -   $   -
  Deferred Revenue (20481)
  Other Current Liabilities (20499)
     Total Liabilities                                                                $   -   $              -   $   -
                                                                                              FUND BALANCE
Fund Balance - Beginning of Year (307xx) Should agree with fy 07 audited statements
  Reserve for Prepaid Expenses (30752) (should equal balance in account 10181)
  Reserve for Encumbrances (30753)
  Reserve for Inventory (30754) (should equal balance in account 10172)
  Fund Balance-Reserved for ________ (30771-30780)
  Fund Balance-Unreserved-Designated for ______________ (30781 to 30790)
  Unreserved Fund Balance (30799)
      Total Fund Balance Beginning of Year                                            $   -   $              -   $   -
                                                                                                  REVENUES
Local Funds (411xx)
 County (4111x)
 Boards of Education (4112x)
 Cities (4113X)
 Local Construction (4114x)
 Local Construction (4115x)
  Total Local                                                                         $   -   $              -   $   -
State Funds (43xxx)
 Materials (43310)
 Salaries (43314)
 Teachers Retirement System (43315)
 Georgia Health Insurance (43316)
 FICA (43317)
 System Services (43318)
 Sub-regional Library for the Blind and Physically Handicapped (43320)
 Regular Capital Outlay Program (43330)
 Repair and Renovation Grant (43331)
 Special Appropriation for Construction and/or Repair (43335)
 Governor’s Discretionary Fund for Construction (43336)
 Governor’s Discretionary Fund for other purposes (43340)
 Special Appropriations – other than construction and/or repair (43350)
 Lottery Funds (43370)
  Total State                                                              $   -   $          -   $   -
Federal Funds (44xxx)
 LSTA Grants awarded by GPLS (44210)
 Other Federal Grants (44240-44999)
  Total Federal Grants                                                     $   -   $          -   $   -
Revenue from Foundation Sources (42xxx)
  Library Foundation (42050)
  Other Foundations (42060)
    Total Revenue from Foundations                                         $   -   $          -   $   -
Charges for Services (417xx)
  Overdue Fines (41710)
  Lost Book Charges 41720
  Fees 41730
  Interlibrary Loan 41731
  Copy and Fax Machine 41732
  Meeting Room Charges 41734
  Book Sales 41740
  Other Sales 41750
    Total Charges for Services                                             $   -   $          -   $   -
Investment Earnings (415xx)
  Interest on Investments (41510)
  Dividends on Investments (41520)
    Total Investment Earnings                                              $   -   $          -   $   -
Miscellaneous (419xx)
  Donations - Monetary (41910)
  Other Sales (41920)
    Total Miscellaneous                                                    $   -   $          -   $   -
       Total Revenues                                                      $   -   $          -   $   -
                                                                                   EXPENDITURES
  Public Services (all objects with function code 10)
  Technical Services (all objects with function code 23)
  Support Services (all objects with function code 25)
  Maintenance and Operation of Plant (all objects with function code 26)
  Information Technology (all objects with function code 27)
  Facilities Acquisition and Construction (all objects with function code 40)
  Debt Services - Principal (should be reported separate from functional expenditures) (58400)
  Debt Services - Interest (should be reported separate from functional expenditures) (58300)
 Total Expenditures                                                                                  $       -   $           -   $        -
                                                                                                         OTHER FINANCING SOURCES (USES)
  Sale of Capital Assets (45300) enter as positive
  Proceeds from Lease Purchases (45600) enter as positive
  Transfers In (45200 + 45201) enter as positive
  Transfers Out (59300) enter as negative
  Other Uses (59900) enter as negative
 Total Other Financing Sources (Uses)                                                                $       -    $          -   $        -

Ending Fund Balance (Beginning Fund Balance +Revenue-Expenditures+/- Other Financing Sources/Uses)   $       -   $           -   $        -

Segregate your fund balance as follows - total of the segregated amounts should equal Ending Fund Balance above.
                                                                                                      SUMMARY OF FUND BALANCES
Reserved - Encumbrances (30753)
Reserved - Inventory (30754)
Reserved - Capital Projects (Total fund balance for Capital Projects)
Reserved - Permanent Funds (Total fund balance for Permanent Funds)
Reserved - Prepaid Expenses (30752)
Reserved - Other (30771-30780) Be specific with type of reserve
Unreserved - Designated for _______ (30781 to 30790) Be specific for designation
Unreserved - Undesignated (30799)
 Ending Fund Balance                                                                                 $       -   $           -   $        -
                                             Index



                                    Total Balance

                                $               -
                                $               -
                                $               -
$   -   $   -   $   -   $   -   $               -
                                $               -
                                $               -
$   -   $   -   $   -   $   -   $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
$   -   $   -   $   -   $   -   $               -

                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -
                                $               -

                                $               -
                                $               -
                                $               -
                                $               -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -



                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -



                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
$   -   $   -   $   -   $   -   $   -
$   -   $   -   $   -   $   -   $   -

                                $   -
                                $   -
                                $   -
                                $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
     $   -   $   -   $   -   $   -   $   -
S)
                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
     $   -   $   -   $   -   $   -   $   -

     $   -   $   -   $   -   $   -   $   -




                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
                                     $   -
     $   -   $   -   $   -   $   -   $   -
                                                       LIBRARY
                                                    BALANCE SHEET
                                                 GOVERNMENTAL FUNDS
                                                     JUNE 30, 2008

                                                      SPECIAL        CAPITAL
                                       GENERAL        REVENUE       PROJECT        PERMANENT
                                        FUND           FUNDS          FUNDS          FUNDS        TOTAL

ASSETS

 Cash and Cash Equivalents         $        0.00 $         0.00 $         0.00 $         0.00 $           0.00
 Investments                                0.00           0.00           0.00           0.00             0.00
 Interest Receivable                        0.00           0.00           0.00           0.00             0.00
 Interfund Accounts Receivable              0.00           0.00           0.00           0.00             0.00
 Intergovernmental Receivable
    State Government                        0.00           0.00           0.00           0.00             0.00
    Federal Government                      0.00           0.00           0.00           0.00             0.00
    Local Government                        0.00           0.00           0.00           0.00             0.00
 Accounts Receivable                        0.00           0.00           0.00           0.00             0.00
   Allowance for Doubtful Accounts          0.00           0.00           0.00           0.00             0.00
 Inventory for Resale                       0.00           0.00           0.00           0.00             0.00
 Prepaid Expenses                           0.00           0.00           0.00           0.00             0.00
 Other Current Assets                       0.00           0.00           0.00           0.00             0.00

         Total Assets             $         0.00 $         0.00 $         0.00 $         0.00 $           0.00



LIABILITIES AND FUND BALANCES

LIABILITIES

 Cash Overdraft                   $         0.00 $         0.00 $         0.00 $         0.00 $           0.00
 Interfund Accounts Payable                 0.00           0.00           0.00           0.00             0.00
 Accounts Payable                           0.00           0.00           0.00           0.00             0.00
 Sales Tax Payable                          0.00           0.00           0.00           0.00             0.00
 Salary and Benefits Payable                0.00           0.00           0.00           0.00             0.00
 Due to other Governments                   0.00           0.00           0.00           0.00             0.00
 Contracts Payable                          0.00           0.00           0.00           0.00             0.00
 Retainages Payable                         0.00           0.00           0.00           0.00             0.00
 Deferred Revenue                           0.00           0.00           0.00           0.00             0.00
                                      GENERAL       REVENUE        PROJECT          PERMANENT
                                       FUND          FUNDS          FUNDS             FUNDS        TOTAL
 Other Current Liabilities                 0.00           0.00           0.00             0.00             0.00

          Total Liabilities       $        0.00 $         0.00 $         0.00 $           0.00 $           0.00

FUND BALANCES

 Reserved for:
   Encumbrances                            0.00           0.00           0.00             0.00             0.00
   Inventory for Resale                    0.00           0.00           0.00             0.00             0.00
   Capital Projects                        0.00                          0.00                              0.00
   Permanent Funds                                                              $         0.00             0.00
   Prepaid Expenses                        0.00           0.00           0.00             0.00             0.00
   Other                                   0.00           0.00           0.00             0.00             0.00
 Unreserved
   Designated for (rename )                0.00           0.00           0.00             0.00             0.00
   Undesignated Reported in:
     General Fund                          0.00                                                            0.00
     Special Revenue Fund                                 0.00                                             0.00
     Capital Projects                                                    0.00                              0.00
     Permanent Fund                                                                       0.00             0.00

          Total Fund Balances     $        0.00 $         0.00 $         0.00 $           0.00 $           0.00

          Total Liabilities and
           Fund Balances          $        0.00 $         0.00 $         0.00 $           0.00 $           0.00
                                                      LIBRARY
                          STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
                                                GOVERNMENTAL FUNDS
                                           FOR THE YEAR ENDED JUNE 30, 2008



                                                                 SPECIAL         CAPITAL
                                                   GENERAL       REVENUE         PROJECT         PERMANENT
                                                    FUND          FUNDS           FUNDS            FUNDS           TOTALS

REVENUES

  Local Funds                                  $        0.00 $        0.00            0.00              0.00 $          0.00
  State Funds                                                         0.00            0.00                              0.00
  Federal Funds                                                       0.00            0.00                              0.00
  Foundations                                           0.00          0.00            0.00              0.00            0.00
  Charges for Services                                  0.00                                                            0.00
  Investment Earnings                                   0.00          0.00            0.00              0.00            0.00
  Miscellaneous                                         0.00          0.00            0.00              0.00            0.00

      Total Revenues                           $        0.00 $        0.00 $          0.00 $            0.00 $          0.00

EXPENDITURES

  Current
    Public Service                             $        0.00          0.00 $          0.00 $            0.00 $          0.00
    Technical Services                                  0.00          0.00            0.00              0.00            0.00
    Support Services                                    0.00          0.00            0.00              0.00            0.00
    Maintenance and Operations                          0.00          0.00            0.00              0.00            0.00
    Information Technology                              0.00          0.00            0.00              0.00            0.00
    Facilities Acquisition and Construction             0.00          0.00            0.00              0.00            0.00
  Debt Service
    Principal                                           0.00          0.00            0.00              0.00            0.00
    Interest                                            0.00          0.00            0.00              0.00            0.00

        Total Expenditures                     $        0.00 $        0.00 $          0.00 $            0.00 $          0.00

Excess (Deficiency) of Revenues over (under)
Expenditures                                   $        0.00 $        0.00 $          0.00 $            0.00 $          0.00

OTHER FINANCING SOURCES (USES)

  Sale of Capital Assets                       $        0.00 $               $               $                 $        0.00
  Proceeds from Lease Purchases                         0.00                                                            0.00
  Transfers In                                          0.00          0.00            0.00              0.00            0.00
  Transfers Out                                         0.00          0.00            0.00              0.00            0.00
  Other Uses                                            0.00          0.00            0.00              0.00            0.00
    Total Other Financing Sources (Uses)       $        0.00 $        0.00 $          0.00 $            0.00 $          0.00

Net Change in Fund Balances                    $        0.00 $        0.00 $          0.00 $            0.00 $          0.00

Fund Balances - Beginning                               0.00          0.00            0.00              0.00            0.00

Fund Balances - Ending                         $        0.00 $        0.00 $          0.00 $            0.00 $          0.00
                                               BLANK COUNTY PUBLIC LIBRARY       Schedule "2"
                                                SCHEDULE OF STATE REVENUE
                                                  YEAR ENDED JUNE 30, 2008




AGENCY/FUNDING


  GRANTS
     Board of Regents of the University System of Georgia
       Georgia Public Library Service
         Salaries                                                            $
         Benefits
         Library Materials
         System Services
         Regular Capital Outlay
         Repairs and Maintenance


                     Total                                                   $




See notes to the basic financial statements.
               Schedule "2"




GOVERNMENTAL
  FUND TYPE
   GENERAL
    FUND




        0.00
        0.00
        0.00
        0.00
        0.00
        0.00


        0.00
                                          BLANK COUNTY PUBLIC LIBRARY                      Schedule "3"
                                          SCHEDULE OF FEDERAL REVENUE
                                             YEAR ENDED JUNE 30, 2008



                                                                            GOVERNMENTAL
                                                                              FUND TYPE
                                                                               GENERAL
AGENCY/FUNDING                                                                  FUND


  GRANTS
    Museum and Library Services, Institute of
      Through Board of Regents of the University System of Georgia
        Library Services and Technology Act                             $           0.00




                  Total                                                 $           0.00




See notes to the basic financial statements.
                                         BLANK COUNTY PUBLIC LIBRARY                   SCHEDULE "4"
                                     SCHEDULE OF LOCAL GOVERNMENT FUNDS
                                           YEAR ENDED JUNE 30, 2008


                                                                              GOVERNMENTAL
                                                                                FUND TYPE
                                                                                 GENERAL
LOCAL SOURCES                                                                     FUND


  Board of Education
     AAAA County                                                          $
     BBBB County
     CCCC County
  City Governments
     AAAA
     BBBB
     CCCC
  County Governments
     Board of Commissioners
        Blank County
        BBBB
        CCCC
  Public Libraries
     AAAA
     BBBB
     CCCC




                  Total                                                   $           0.00




See notes to the basic financial statements.

								
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