2. Accounting
3. following is a summary of the operating budget adopted by...

# Question: following is a summary of the operating budget adopted by...

###### Question details

Following is a summary of the operating budget adopted by Westchester County, New York for the cal‑endar year 2017. The actual budget document is almost 750 pages, so the summary is highly condensed. Prepare the journal entry to record the budget, assuming that the detail will be separately recorded.Estimated revenues and other sources:

Real property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $548,423,468 Sales tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 517,559,000 Federal and state aid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 433,229,570 Departmental income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151,405,650 Other revenues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159,394,093 Total estimated revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,810,011,781 Appropriated previously accumulated fund balance. . . . . . . . . . . . . . . . 15,000,000 Total estimated revenues and other sources . . . . . . . . . . . . . . . . . . . . .$1,825,011,781

Appropriations:General government and support. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $49,275,122 Home and community services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 614,816,681 Health services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149,224,687 Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29,833,371 Public safety, corrections, courts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 223,582,214 Roads, transportation, parks facilities. . . . . . . . . . . . . . . . . . . . . . . . . . . 217,729,956 Miscellaneous and fixed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 540,549,750 Total appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$1,825,011,781