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Basics of City Accounting SARA GAUTHIER, CITY CLERK-TREASURER MARISSA HANLAN, DEPUTY CITY CLERK-TREASURER

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Page 1: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental

Basics of City AccountingSARA GAUTHIER, CITY CLERK-TREASURER

MARISSA HANLAN, DEPUTY CITY CLERK-TREASURER

Page 2: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental

Overview

Fund Types

Different Bases of Accounting

Audit Reports

Documentation

Page 3: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental

Fund Types

Governmental Funds

Proprietary Funds

Fiduciary Fund

Page 4: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental

Governmental Funds

General Fund

Special Revenue Fund

Debt Service Fund

Capital Projects Fund

Permanent Funds

Page 5: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental

Proprietary Funds

Enterprise Fund-Utilities

Internal Services Fund

Page 6: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental

Fiduciary Funds

Investment Trust Funds

Private-Purpose Trust Funds

Pension Trust Funds

Agency Funds

Page 7: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental

Different Bases of Accounting

Cash Basis of Accounting

Accrual Basis of Accounting

Modified Basis of Accounting

Budgetary Basis of Accounting

Page 8: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental
Page 9: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental

***Newest City Audit***

Page 10: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental
Page 11: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental
Page 12: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental
Page 13: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental
Page 14: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental
Page 15: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental
Page 16: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental
Page 17: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental
Page 18: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental
Page 19: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental
Page 20: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental
Page 21: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental

Documentation

JUST DO IT!!

Page 22: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental

Resources

City Clerks/Treasurers

City Budgeting Manual/AIC

County Clerk

Auditor/CPA

Page 23: Basics of City Accounting · 2018-10-02 · Accounts Grant receivable Restri cted cash and Capital assets: City of Plummer STATEMENT OF NET POSITION September 30 , 2017 Governmental

Questions? Sara Gauthier

City Clerk-Treasurer [email protected]

Marissa Hanlan Deputy City Clerk-Treasurer [email protected]

mailto:[email protected]
mailto:[email protected]

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