General Ledger
Trial balance, account roll-up and period close over posted activity.
Summarized view of every posted debit and credit by account — the layer the auditor reads.
↓ From:Posted journals+Combined Daily postings·↑ Feeds:Period Close → Year-End Reports → WisDOT Invoicing → Audit
August 2026
Current Period
Open · closes on exception-free validation
$3,106,000.00
YTD Expenditures
Posted debit activity less reclasses
9
Posted Journals
Included in the GL roll-up
1
Open Exceptions
Unbalanced journals blocking close
Trial Balance — YTD through July close + August activity
| Acct # | Account | Type | Debits | Credits | Balance |
|---|---|---|---|---|---|
| 1010 | Cash — Operating | Asset | $4,705,000.00 | $3,010,000.00 | $1,695,000.00 |
| 1200 | Accounts Receivable | Asset | $2,921,000.00 | $2,855,000.00 | $66,000.00 |
| 1500 | Inventory — On-Hand | Asset | $642,000.00 | $0.00 | $642,000.00 |
| 1600 | Equipment | Asset | $3,975,000.00 | $0.00 | $3,975,000.00 |
| 2010 | Accounts Payable | Liability | $3,010,000.00 | $3,106,000.00 | $96,000.00 |
| 3000 | Fund Balance — Highway | Fund Balance | $0.00 | $6,467,000.00 | $6,467,000.00 |
| 4100 | Reimbursement Revenue — WisDOT | Revenue | $0.00 | $2,642,000.00 | $2,642,000.00 |
| 4200 | Municipality Revenue | Revenue | $0.00 | $279,000.00 | $279,000.00 |
| 5100 | Labor — Maintenance | Expenditure | $1,313,000.00 | $0.00 | $1,313,000.00 |
| 5200 | Equipment Operating | Expenditure | $666,000.00 | $0.00 | $666,000.00 |
| 5300 | Materials & Supplies | Expenditure | $847,850.00 | $0.00 | $847,850.00 |
| 5400 | Contracted Services | Expenditure | $284,000.00 | $4,850.00 | $279,150.00 |
| TOTAL | $18,363,850.00 | $18,363,850.00 | In balance — debits equal credits | ||
Assets
$6,378,000.00
Liabilities
$96,000.00
Revenue
$2,921,000.00
Expenditures
$3,106,000.00
Fund Balance
$6,467,000.00
Period Close
| Period | Status | Closed On | Closed By | Action |
|---|---|---|---|---|
| January 2026 | Closed | 2026-02-05 | P. Keller | Locked |
| February 2026 | Closed | 2026-03-05 | P. Keller | Locked |
| March 2026 | Closed | 2026-04-05 | P. Keller | Locked |
| April 2026 | Closed | 2026-05-05 | P. Keller | Locked |
| May 2026 | Closed | 2026-06-05 | P. Keller | Locked |
| June 2026 | Closed | 2026-07-05 | P. Keller | Locked |
| July 2026 | Closed | 2026-08-05 | P. Keller | Locked |
| August 2026 | Open | — | — |