Mastering WGU C907 – Introduction to Biology

Seeking “WGU C907 tips” or “how to pass WGU C907”? This guide mirrors C190 strategies from Reddit, as content overlaps.

Introduction

WGU C907 – Introduction to Biology is similar to C190, covering life sciences basics. Limited “WGU C907 Reddit” results, but use C190 advice.

Course Description

Foundational biology with biotic factors, cells, and evolution. Real-world applications in health and environment. WGU catalog.

Useful Resources & Tips

  • Course Hero: Basic notes.
  • Quizlet: Shared with C190 sets.
  • YouTube: Biology tutorials.
  • Reddit: Cross-reference C190 posts.
  • WGU Cohorts: General biology help.

Mode of Assessment

OA on foundational concepts.

Common Challenges

Similar to C190: Memorization and book reading.

How to Pass Easily

  1. Skim textbook, focus on objectives.
  2. Pre-assessment driven study.
  3. Use Quizlet.
  4. Practice questions.
  5. 3-5 days effort.

Conclusion

C907 is straightforward—accelerate with resources. See all WGU course guides here.

FAQ

Is WGU C907 hard?

Basic but memorization needed.

How long does WGU C907 take?

3-7 days.

Is WGU C907 an OA or PA?

OA.

What are the key topics on the exam?

Life characteristics, cells.

What’s the best way to study for WGU C907?

Textbook skims and practice.

🎓 Stressed About This Exam? You're Not Alone. But We've Got the Solution!

Failing attempts? Confusing materials? Overwhelming pressure?

✨ We help you pass this exam on the FIRST TRY, no matter the platform or proctoring software.

  • Real-time assistance
  • 100% confidential
  • No upfront payment—pay only after success!

📌 Don’t struggle alone. Join the students who are passing stress-free!

👉 Book your exam appointment today and never get stuck with an exam again.

🎯 Your success is just one click away!

🌐 Visit Site

Explore more courses

ELO1 – Subject Specific Pedagogy: ELL (Solution 2025) D676 – Early Literacy Methods (Solution 2025) D186 – Learning as a Science (Solution 2025)

Question 1

"Ratios In an Excel spreadsheet compute all of the ratios that are relevant to your company for the most recent year. Feel free to add any additional ratios that you think might be important to understand your company (for instance, some companies might discuss certain ratios in the management discussion section of the annual report). Also, in the Excel spreadsheet compute common size statements for the balance sheet (2 years of data) and income statement (3 years of data). Analysis Required In a word document respond to the following questions regarding your company: (1) When does the company recognize its revenue? There may be multiple revenue recognition methods for your company so comment on all of them. (2) What accounting methods are used by your company for the following items: a. Inventory (if any) b. Plant, property and equipment c. Leasing (if any) (3) What has been the company?s experience over the most recent three year period with regard to profit generation? Here you should also discuss relevant ratios regarding profitability such as ROE and ROA. (4) How does the company finance its operations, i.e. how much debt versus equity is used in the company? Have there been any major changes in the way that the company finances the company in the last two years? (5) Discuss the short-term and long-term liquidity situation for your company including the appropriate ratios. (6) Discuss the cash flow situation of the company over the last three years. Incorporate into your discussion an analysis of how they generate cash from operations, what their major uses of cash are outside of operations and how they pay for these uses. (7) If you were contemplating investing in the stock of this company what might be the major pros and cons that you see strictly from looking at their financial situation. (8) Discuss what analysts think about your company and its future using an online service as Yahoo Finance.

Book an acceleration slot →

Question 2

Can you post the work and the formulas you used to get the answers thank you!! Physics 231 Set 5 Falling Diver 1.) A 93.0 kg diver falls from rest into a swimming pool from a height of 4.50 m. It takes 1.70 s for the diver to stop after entering the water. Find the magnitude of the average force exerted on the diver during that time. Passenger in a car (2 parts) 2a.) A car is stopped for a traffic signal. When the light turns green, the car accelerates, increasing its speed from zero to 7.53 m/s in 4.16 s. What is the magnitude of the linear impulse experienced by a 65.5 kg passenger in the car during this time? 2b.) What is the average force experienced by the passenger? Speed of a golf ball 3.) High speed stroboscopic photographs show that the head of a 191 g golf club is traveling at 55.6 m/s just before it strikes a 46.6 g golf ball at rest on a tee. After the collision, the club head travels (in the same direction) at 44.5 m/s. Find the speed of the golf ball just after impact. 4) Superman Stopping a train (3 parts) a.)Find the speed at which Superman (mass=89.0 kg) must fly into a train (mass = 17323 kg) traveling at 65.0 km/hr to stop it. b.) Running into the train at that speed would severely damage both train and passengers. Calculate the minimum time Superman must take to stop the train, if the passengers experience an average horizontal force of 0.420 their own weight. c.) How far does the train then travel while being slowed to a stop? MSU Football 5.) An MSU linebacker of mass 113.0 kg sacks a UM quarterback of mass 94.0 kg. Just after they collide, they are momentarily stuck together, and both are moving at a speed of 3.10 m/s. If the quarterback was at rest just before he was sacked, how fast was the linebacker moving just before the collision? Perfectly inelastic collision of two spheres 6.) A 4.31 kg sphere makes a perfectly inelastic collision with a second sphere that is initially at rest. The composite system moves with a speed equal to one third the original speed of the 4.31 kg sphere. What is the mass of the second sphere? Bullet fired into a block (3 parts) 7.) An m = 7.04 g bullet is fired into a 375 g block that is initially at rest at the edge of a table of h = 1.03 m height as shown in the figure. a.) The bullet remains in the block, and after the impact the block lands d = 2.18 m from the bottom of the table. How much time does it take the block to reach the ground once it flies off the edge of the table? b.)What is the initial horizontal velocity of the block as it flies off the table? c.)Determine the initial speed of the bullet. Walking on a plank on an icy lake (2 parts 8a.) A 49.1 kg girl is standing on a 149 kg plank. The plank, originally at rest, is free to slide on a frozen lake, which is a flat, frictionless surface. The girl begins to walk along the plank at a constant velocity of 1.73 m/s relative to the plank. What is her velocity relative to the ice surface? 8b.) What is the velocity of the plank relative to the ice surface? Serway_P06-40 (4 parts) 9a.) A billiard ball rolling across a table to the right at 1.4 m/s makes a head-on elastic collision with an identical ball. The mass of a billiard ball is 38 g. If the second ball is initially at rest, what is the velocity of the first ball after the collision? 9b.) If the second ball is initially at rest, what is the velocity of the second ball after the collision? 9c.) If the second ball is initially moving to the left with a velocity of -0.7 m/s, what is the velocity of the first ball after the collision? 9d.) If the second ball is initially moving to the left with a velocity of -0.7 m/s, what is the velocity of the second ball after the collision? Railroad Car 10.) A railroad car of mass 27500 kg is released from rest in a railway switchyard and rolls to the bottom of a slope Hi =10.2 m below its original height. At the low point, it collides with and sticks to another car of mass 19500 kg. The two cars roll together up another slope and climb up to a height Hf above the low point, where they come to a stop before rolling back. Ignore the effects of friction and calculate Hf in m. 11.) MomentumEnergyConcept The mass m1 enters from the left with velocity v0 and strikes a mass m2 > m1 which is initially at rest. The collision between the blocks is perfectly elastic. The mass m2 then compresses the spring an amount x. The maximum energy stored in the spring is ...... the initial energy of m1. Immediately after the collision, the momentum of m2 is ....... the initial momentum of m1. Immediately after colliding with m2, the mass m1 stops and has zero velocity. Immediately after the collision, the energy of m2 is ...... the initial energy of m1. Serway_P06-35 (2 parts) 12a.) A 5.3-g object moving to the right at 34 cm/s makes an elastic head-on collision with a 10.6-g object that is initially at rest. What is the velocity of the 5.3-g mass after the collision? 12b.) What fraction of the initial kinetic energy was transferred to the 10.6-g block? Serway_P06-05 (2 parts) 13a.) A pitcher claims he can throw a 0.145-kg baseball with as much momentum as a 3.5-g bullet moving with a speed of 1.65 x 103 m/s. What must the baseball's speed be if the pitcher's claim is valid? 13b.) With what speed must the pitcher throw the ball to equal the kinetic energy of the bullet? 14.) Flatcar A man of mass M1 = 118 kg is standing on a M2 = 5220 kg railroad flatcar that rolls without friction to the right with speed 3.4 m/s. Calculate the change in velocity (in m/s) of the flatcar, if the man runs to the left so that his speed relative to the original velocity of the car is 6 m/s. 15.) Automatic Weapon An automatic weapon can fire 72 bullets per minute at V = 250 m/s. If each bullet has a mass M = 50 g, what is the average force in N on the shoulder of the Marine shooting the weapon? Set 6 Air puck on a table 1.)An air puck of mass 0.658 kg is tied to a string and allowed to revolve in a circle of radius 1.01 m on a frictionless horizontal table. The other end of the string passes through a hole in the center of the table, and a mass of 1.17 kg is tied to it as seen in the figure. a.)The suspended mass remains in equilibrium while the puck on the tabletop revolves. What is the tension in the string? B.)The suspended mass remains in equilibrium while the puck on the tabletop revolves. What is the tension in the string? c.)What is the speed of the puck? Rotating Space Station 2.)A proposed space station includes living quarters in a circular ring 63.0 m in diameter. At what angular speed should the ring rotate so the occupants feel that they have the same weight as they do on Earth? Race track 3.)A section of a high speed test track is circular with a radius of curvature R = 1600 m. At what angle of ? should the track be inclined so that a car traveling at 61.0 m/s (136 mph) would keep moving in a circle if there is oil on that section of the track, i.e., it would not slip sideways even with zero friction on that section. (Hint: The car's vertical acceleration is zero.) Highway exit 4.) The radius of curvature of a highway exit is r = 58.5 m. The surface of the exit road is horizontal, not banked. (See figure.) If the static friction between the tires and the surface of the road is ?s = 0.741, then what is the maximum speed at which the car can exit the highway safely without sliding? First and Second Cosmic Speeds (3 parts) First and Second Cosmic Speeds (3 parts) 5a.) Planet-X has a mass of 4.25?1024 kg and a radius of 6240 km. What is the First Cosmic Speed i.e. the speed of a satellite on a low lying circular orbit around this planet? (Planet-X doesn't have any atmosphere.) ________________________________________ b.)What is the Second Cosmic Speed i.e. the minimum speed required for a satellite in order to break free permanently from the planet? ________________________________________ c.)If the period of rotation of the planet is 20.1 hours, then what is the radius of the synchronous orbit of a satellite? Escape velocity 6.) The escape velocity of a bullet from the surface of planet Y is 1951.0 m/s. Calculate the escape velocity from the surface of the planet X if the mass of planet X is 1.29 times that of Y, and its radius is 0.903 times the radius of Y. Speed of a satellite around the Earth 7.)Find the speed of a satellite in a circular orbit around the Earth with a radius 2.55 times the mean radius of the Earth. (Radius of Earth = 6.37?103 km, mass of Earth = 5.98?1024 kg, G = 6.67?10-11 Nm2/kg2.) Planets X and Y 8.) Two planets X and Y travel counterclockwise in circular orbits about a star, as seen in the figure. The radii of their orbits are in the ratio 2:1. At some time, they are aligned, as seen in (a), making a straight line with the star. Five years later, planet X has rotated through 86.4?, as seen in (b). By what angle has planet Y rotated through during this time? Conical motion 9. Consider the conical pendulum, a mass on the end of a string, with the other end of the string fixed to the ceiling. Given the proper push, this pendulum can swing in a circle at an angle ? of 27o with respect to the vertical, maintaining the same height throughout its motion. If the mass of the pendulum M is 8.4 kg, and the length of the string L is 2.1 m, what is the speed (in m/s) of the mass as it swings? serway_P08-01 10.) If the torque required to loosen a nut that is holding a flat tire in place on a car has a magnitude of 41 N*m, what minimum force must be exerted by the mechanic at the end of a 36-cm lug wrench to accomplish the task? serway_P07-02.problem (3 parts) 11.) A wheel has a radius of 3.9 m. How far (path length) does a point on the circumference travel if the wheel is rotated through angles of : a.)31?? b.)31 radians? c.)31 revolutions? serway_P07-09.problem (2 parts) 12.)The diameters of the main rotor and tail rotor of a single-engine helicopter are 14 m and 2.12 m, respectively. The respective rotational speeds are 410 rev/min and 4170 rev/min. a.)What is the speed of the tip of the large rotor? Give answer as a fraction of the speed of sound, vsound=343 m/s. b.)What is the speed of the tip of the small rotor? Give answer as a fraction of the speed of sound, vsound=343 m/s. serway_P07-30.problem (3 parts) 13.) During a solar eclipse, the Moon, Earth, and Sun all lie on the same line, with the Moon between Earth and the Sun. DATA: Msun=1.991?1030 kg, Mearth=5.98?1024 kg, Mmoon=7.36?1022 kg. Dearth?sun=1.496?1011 m, Dearth?moon=3.840?108 m. a.)What force is exerted by Earth on the Moon? b.)What force is exerted by the Sun on Earth? c.)What force is exerted by the Sun on the Moon? serway_P07-39.problem (3 parts) 14.) A satellite of mass 190 kg is launched from a site on the Equator into a circular orbit at 3000 km above Earth's surface. DATA: Rearth=6.38?106 m. a.)What is the acceleration of gravity at this altitude? b.)What is the speed of the satellite? c.)What is the period of the orbit Tire on a balancing machine 15.) A tire placed on a balancing machine in a service station starts from rest and turns through 12.9 revolutions in 6.48 s before reaching its final angular speed. Calculate its angular acceleration. serway_P08-04.problem (3 parts) 16. As part of a physical therapy program following a knee operation, a 11.5-kg object is attached to an ankle and leg lifts are done as sketched in the figure above. a.)What is the torque exerted by the knee when the weight is a the 30-degree angle shown above? b.)What is the torque exerted by the knee when the weight is a the 60-degree angle shown above? c.)What is the torque exerted by the knee when the weight is a the 90-degree angle shown above?,thank you,Thank you so much!! I was able to access the first set 5 but I did not see set 6 which I needed help with aswell?!

Book an acceleration slot →

Question 3

please see attach document: 1. Early in 2012, you deliver the financial statement data below to a client. (note: income statement data is for 2011 only.) After a quick review, your client exclaims, " How can I be profitable, I borrowed $40,000 from the bank and my cash decreased by $2,000? I must have incurred a net loss." Explain to your client why the $40,000 loan and the $2,000 decrease in cash did not affect profitability. Calculate your client?s free cash flow. 2011 2010 Cash Accounts receivable Inventory Equipment Accumulated Depreciation Total Assets Accounts payable Notes payable (long term) Total Libilities Common Stock Premium Retained Earnings Total Liabilities and Equity $ 3,000 18,000 20,000 52,000 (10,000) $ 83,000 $ 4,000 40,000 $ 44,000 $ 2,000 18,000 19,000 $ 83,000 $ 5,000 8,000 15,000 20,000 ( 5,000) $ 43,000 $ 9,000 -0- $ 9,000 $ 2,000 18,000 14,000 $ 43,000 Sales $ 240,000 Cost of Sales 150,000 Operating expenses (including depreciation - $5,000) 70,000 Net income $ 20,000 Dividends paid $ 15,000 2. Use the following information to determine how much Xavier Metals is worth at the end of 2011. Can you think of any additional information you would like know about Xavier Metals to help you answer this question more thoroughly? Explain. (Note: All $ amounts are in millions. Assume there are 10 million shares of common stock outstanding.) . Xavier Metals . . . . . 2011 2010 . . . Cash 119 98 Marketable Securities 59 -0- Accounts receivable 312 254 Inventory 278 239 Prepaid expenses 35 21 Fixed assets 536 409 Accumulated depreciation ( 76) ( 53) Accounts payable 212 198 Accrued expenses 98 76 Dividend payable 40 -0- Notes payable 125 -0- Common stock 600 550 Retained earnings 188 144

Book an acceleration slot →

Question 4

Assignment 2: Creating, Financing, and Marketing a Business Due Week 8 and worth 280 points. Write a 3-4 page paper in which you: 1) Identify the pros and cons of the partnership as a form of ownership. 2) Discuss funding options for small businesses. 3) Determine and discuss how managerial accounting can help managers with product costing, incremental analysis, and budgeting. 5) Discuss the basic components of the marketing process using a product or service of your choice as an example. 5) Discuss the roles of social responsibility and technology in the marketing function. Your assignment must: Be typed, double-spaced, using Times New Roman font (size 12), with one-inch margins on all sides; references must follow APA or school-specific format. Check with your professor for any additional instructions. Include a cover page containing the tile of the assignment, the student?s name, the professor?s name, the course title, and the date. ============================================================ Week 8 Discussion 1) Discuss the various ways that distribution adds value (or utility) to a product or service, the impact that wholesalers and retailers have on that value, and how it can be used as a competitive advantage. 2) As you market yourself to employers, the salary you demand is essentially your personal price. Keeping that in mind, determine the pricing strategy should you follow (penetration, skimming, or competitive). Explain your rationale.

Book an acceleration slot →

Question 5

TOWN OF JUPITER, FLORIDA RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET ASSETS September 30, 2009 Total governmental fund balances $ 3 9,609,344 Amounts reported for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. 8 2,363,121 Net pension assets of a defined benefit pension plan are reported in the statement of net assets. Because this does not represent available, spendable resources, it is not reported in governmental funds. 2 39,096 Discounts on the issuance of long-term debt are reported as "Other Financing Sources and Uses" and debt issue costs are charged to expenditures when debt is issued in the governmental funds. These items are deferred and amortized over the life of the debt in the government-wide statements. Bond issue costs $ 186,746 Bond discount 112,763 2 99,509 Accrued interest on bonds payable is not due and payable in the current period and, therefore, is not reported in the funds. (273,873) Long-term liabilities are not due and payable in the current period and, therefore, are not reported in the funds. Capital leases (402,547) Bonds and note payable (31,560,000) Compensated absences (2,695,534) Net other postemployment benefits obligation (88,918) (34,746,999) Total net assets $ 8 7,490,198 The notes to the financial statements are an integral part of this statement. Page 15 TOWN OF JUPITER, FLORIDA STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS For the Year Ended September 30, 2009 REVENUES Taxes $ 25,760,677 $ 1,741,465 $ 3,275,029 $ 30,777,171 Franchise fees 4,715,332 - - 4,715,332 Licenses and permits 502,434 - 287,199 789,633 Intergovernmental 2 ,854,223 169,904 3,082,710 6,106,837 Charges for services 6,041,646 - - 6,041,646 Fines and forfeitures 377,895 - - 377,895 Investment earnings (losses) (398) 11,577 20,506 31,685 Donations 2,875 - - 2,875 Miscellaneous 493,278 1,000,000 332,291 1,825,569 Total Revenues 40,747,962 2,922,946 6,997,735 50,668,643 EXPENDITURES Current General government 1 3,860,812 - 345,193 14,206,005 Public safety 1 7,882,416 - 35,480 17,917,896 Engineering and public works 3 ,821,167 418,803 - 4,239,970 Culture and recreation 3 ,522,655 217,853 - 3,740,508 Capital outlay 620,746 1,770,099 1,194,390 3,585,235 Debt service Principal 256,092 - 1 ,785,000 2,041,092 Interest 1 7,841 - 1 ,480,936 1,498,777 Total Expenditures 39,981,729 2,406,755 4,840,999 47,229,483 Revenues Over Expenditures 766,233 516,191 2,156,736 3,439,160 OTHER FINANCING SOURCES (USES) Insurance recoveries 11,364 - - 1 1,364 Refunding debt issued - - 1 ,770,000 1,770,000 Transfers in 1,780,000 1,832,125 - 3,612,125 Payment of refunded bonds - - ( 1,760,000) (1,760,000) Transfers out - (11,750) ( 3,482,125) (3,493,875) 1 ,791,364 1,820,375 (3,472,125) 139,614 Net Change in Fund Balances 2 ,557,597 2,336,566 (1,315,389) 3,578,774 Fund balances at beginning of year 16,365,343 16,457,607 3 ,207,620 36,030,570 Fund balances at end of year $ 1 8,922,940 $ 18,794,173 $ 1,892,231 $ 39,609,344 Major Governmental Funds General Nonmajor Total Governmental Capital Improvements Governmental Fund Fund Funds Funds The notes to the financial statements are an integral part of this statement. page 16 TOWN OF JUPITER, FLORIDA BUDGETARY COMPARISON SCHEDULE - GENERAL FUND - GAAP BASIS For the Year Ended September 30, 2009 Revenues Taxes $ 24,700,404 $ 24,700,404 $ 25,760,677 $ 1,060,273 Franchise fees 5,010,000 5,010,000 4,715,332 (294,668) Licenses and permits 499,850 499,850 502,434 2,584 Intergovernmental revenue 2,408,783 2,408,783 2,854,223 4 45,440 Charges for services 4,828,850 4,948,640 4,946,646 (1,994) Cost allocation 1,095,000 1,095,000 1,095,000 - Fines and forfeitures 199,800 199,800 377,895 178,095 Investment earnings (losses) 535,000 535,000 (398) (535,398) Donations 1,600 2,215 2,875 6 60 Miscellaneous 132,100 401,636 493,278 91,642 Total Revenues 39,411,387 39,801,328 40,747,962 946,634 Other Financing Sources Insurance recoveries - - 11,364 11,364 Designated fund balance - 363,647 - (363,647) Transfers in 2,230,000 2,230,000 1,780,000 (450,000) Total Other Financing Sources 2,230,000 2,593,647 1,791,364 (802,283) Total Revenues and Other Financing Sources $ 41,641,387 $ 42,394,975 $ 42,539,326 $ 144,351 Variance with Final Amounts Final Budget Positive (Negative) Budgeted Amounts Original Actual (Continued) 56 TOWN OF JUPITER, FLORIDA BUDGETARY COMPARISON SCHEDULE - GENERAL FUND - GAAP BASIS (Continued) For the Year Ended September 30, 2009 GENERAL GOVERNMENT Town Council Personal services $ 23,143 $ 23,143 $ 18,047 $ 5,096 Operating expenditures 135,505 135,505 120,649 1 4,856 Donations 35,000 35,000 34,100 9 00 193,648 1 93,648 1 72,796 2 0,852 Town Manager Personal services 519,103 519,103 520,592 (1,489) Operating expenditures 29,700 29,700 27,933 1 ,767 548,803 5 48,803 5 48,525 2 78 Town Clerk Personal services 473,971 473,971 486,563 (12,592) Operating expenditures 58,728 61,228 33,080 2 8,148 532,699 5 35,199 5 19,643 15,556 Neighborhood Personal services 199,179 199,179 179,942 19,237 Operating expenditures 122,100 232,106 90,208 1 41,898 321,279 4 31,285 2 70,150 161,135 External Affairs Personal services 209,941 209,941 276,360 (66,419) Operating expenditures 74,200 74,200 50,090 2 4,110 284,141 2 84,141 3 26,450 (42,309) Finance Personal services 924,506 905,006 853,430 51,576 Operating expenditures 38,450 60,025 60,996 ( 971) 962,956 9 65,031 9 14,426 50,605 Business Registration Personal services 183,935 183,935 137,916 46,019 Operating expenditures 7,747 7,747 4,887 2 ,860 191,682 1 91,682 1 42,803 48,879 Town Attorney Operating expenditures 338,250 338,250 362,053 ( 23,803) Variance with Positive Final Amounts (Negative) Budgeted Amounts Original Final Budget Actual (Continued) 57 TOWN OF JUPITER, FLORIDA BUDGETARY COMPARISON SCHEDULE - GENERAL FUND - GAAP BASIS (Continued) For the Year Ended September 30, 2009 Safe Neighborhoods Personal services $ 30,787 $ 49,845 $ - $ 49,845 Operating expenditures 536,496 944,125 815,918 1 28,207 567,283 9 93,970 8 15,918 178,052 Information Systems Personal services 1,312,657 1,312,657 1,345,014 (32,357) Operating expenditures 716,834 738,436 562,528 1 75,908 Capital outlay 57,000 51,000 40,166 1 0,834 Debt service 395,369 395,369 - 395,369 2,481,860 2 ,497,462 1 ,947,708 5 49,754 Human Resources Personal services 655,935 655,935 665,205 (9,270) Operating expenditures 179,964 182,039 78,343 1 03,696 835,899 8 37,974 7 43,548 9 4,426 Special Projects Personal services 35,277 35,277 4,035 31,242 Operating expenditures 10,350 10,650 9,185 1 ,465 4 5,627 4 5,927 1 3,220 32,707 Planning and Zoning Personal services 1,193,610 1,162,248 1,201,163 (38,915) Operating expenditures 49,740 50,660 29,864 2 0,796 1,243,350 1 ,212,908 1 ,231,027 ( 18,119) Economic Development Operating expenditures - 5 7,000 5 7,000 - Other General Government Personal services 107,250 107,250 46,643 60,607 Operating expenditures 6,846,479 7,167,541 5,789,068 1 ,378,473 6,953,729 7 ,274,791 5 ,835,711 1,439,080 Total General Government 15,501,206 1 6,408,071 1 3,900,978 2 ,507,093 Final Amounts (Negative) Budgeted Amounts Original Variance with Actual Final Budget Positive (Continued) 58 TOWN OF JUPITER, FLORIDA BUDGETARY COMPARISON SCHEDULE - GENERAL FUND - GAAP BASIS (Continued) For the Year Ended September 30, 2009 PUBLIC SAFETY Code Compliance Personal services $ 463,802 $ 463,802 $ 465,468 $ (1,666) Operating expenditures 77,700 77,700 49,976 2 7,724 541,502 5 41,502 5 15,444 2 6,058 Police Personal services 16,240,076 16,197,676 16,202,382 (4,706) Operating expenditures 1,237,750 1,347,330 1,164,590 1 82,740 Capital outlay 140,000 102,000 561,135 ( 459,135) Debt service 257,998 273,973 273,933 4 0 17,875,824 1 7,920,979 1 8,202,040 (281,061) Total Public Safety 18,417,326 1 8,462,481 1 8,717,484 (255,003) ENGINEERING AND PUBLIC WORKS Engineering Personal services 1,095,776 1,095,776 1,101,883 (6,107) Operating expenditures 56,600 57,900 41,049 1 6,851 Capital outlay 1,600 3 00 - 300 1,153,976 1 ,153,976 1 ,142,932 11,044 Public Works Personal services 1,762,474 1,749,874 1,759,120 (9,246) Operating expenditures 1,138,888 952,188 919,115 3 3,073 Capital outlay 6,600 5,900 5,845 55 2,907,962 2 ,707,962 2 ,684,080 23,882 Total Engineering and Public Works 4,061,938 3 ,861,938 3 ,827,012 34,926 CULTURE AND RECREATION Parks and Recreation Personal services 2,553,408 2,528,808 2,414,256 114,552 Operating expenditures 1,093,509 1,119,677 1,108,399 1 1,278 Capital outlay 14,000 14,000 13,600 4 00 Total Culture and Recreation 3,660,917 3 ,662,485 3 ,536,255 1 26,230 Total Expenditures $ 41,641,387 $ 4 2,394,975 $ 3 9,981,729 $ 2 ,413,246 Final Amounts (Negative) Budgeted Amounts Original Variance with Actual Final Budget Positive See notes to budgetary comparison schedules. page 59 4. Review the information reported in the Reconciliation schedule on page 15, and answer the following questions: a. What is being reconciled in this schedule and why is this reconciliation needed? Hint: to answer this question adequately, you need to discuss how the Governmental Funds Balance Sheet differs from the Statement of Net Assets. (6 points) b. In your own words, explain the three largest amounts being. (6 points) 5. Review the information reported in the Governmental Funds Statement of Revenue, Expenditures, and Changes in Fund Balances (page 16), and answer the following questions: a. What are the three largest sources of revenues in the General Fund, and how much was reported for each source? (6 points) b. How much did the Town expend during the year ended September 30, 2009 for Debt Service in total for ALL governmental funds? What was the breakdown of these expenditures (e.g., how much for principal)? (6 points) 6. If the Town has any Component Units, list the amount of Total Net Assets for EACH identified component unit and indicate where you found the information. (3 points) 7. Review the comparison of budgeted and actual revenue, expenditures, and changes in fund balance for the General Fund (pages 56-59), and answer the following questions: a. In total, was actual revenue higher or lower than budgeted? What were the two largest variances (positive or negative), and what was the amount of each variance? (6 points) b. In total, were actual expenditures higher or lower than budgeted? What two governmental activities (e.g., general government, public safety, etc.) had the largest variances (positive or negative), and what were the amounts of the variances? (6 points)