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HomeMy WebLinkAbout22 - YE Trial Balance R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 10100 -1000 3 ASSETS 10100 10100 -1001 4 CURRENT ASSETS 10100 10100 -1005 5 CASH AND CASH EQUIVALENTS 10100 10100 -1030 6 PETTY CASH 10100 10100 -1031 7 PETTY CASH CITY CLERK 200.00 200.00 10100 10100 -1032 7 PETTY CASH POLICE ADMIN 100.00 100.00 10100 10100 -1034 7 PETTY CASH PARKS DEPT 100.00 100.00 10100 10100 -1035 7 PETTY CASH POLICE 50.00 50.00 10100 10100 -1040 6 CASH CHANGE 10100 10100 -1041 7 CASH CHANGE CITY CLERK 175.00 175.00 10100 10100 -1042 7 CASH CHANGE COMM CENTER 150.00 150.00 10100 10100 -1044 7 CASH CHANGE POLICE DEPT 50.00 50.00 10100 10100 -1047 7 CASH CHANGE FINANCE 1,000.00 1,000.00 10100 10100 -1095 5 POOLED CASH & INVESTMENTS 7,608,425.46 4,350,217.43 166,985.13 7,775,410.59 10100 10100 -1200 5 ACCOUNTS RECEIVABLE 10100 10100 -1205 6 ACCOUNTS RECEIVABLE - BILLED 6,269.63 10,213.00 7,381.65 13,651.28 10100 10100 -1215 6 MISC ACCOUNTS RECEIVABLE 49,850.08 46,422.30 (3,427.78) 46,422.30 10100 10100 -1230 6 RETURNED CHECKS 2,608.90 595.00 767.55 3,376.45 10100 10100 -1231 7 ALLOWANCE FOR RETURNED CHE (2,608.90) (767.55) (767.55) (3,376.45) 10100 10100 -1250 5 TAXES RECEIVABLE 10100 10100 -1255 6 TAXES RECEIVABLE - CURRENT 24,170.74 82,893.50 58,722.76 82,893.50 10100 10100 -1265 6 TAXES RECEIVABLE - DELINQUENT 183,714.96 72,527.39 72,527.39 256,242.35 10100 10100 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 10100 10100 -1300 5 DUE FROM OTHER FUNDS 10100 10100 -1320 5 DUE FROM OTHER GOVT UNITS 10100 10100 -1325 6 DUE FROM OTHER GOVT UNITS 32,184.97 18,126.29 (14,058.68) 18,126.29 10100 10100 -1400 5 INVENTORY 10100 10100 -1500 5 PREPAID ITEMS 10100 10100 -1510 6 PREPAID ITEMS 11,080.21 (10,580.21) 500.00 10100 10100 -2000 3 LIABILITIES 10100 10100 -2001 4 CURRENT LIABILITIES 10100 10100 -2010 5 ACCOUNTS PAYABLE 10100 10100 -2012 6 MISC ACCOUNTS PAYABLE 35,308.54 (6,546.32) (42,172.80) (6,864.26) 10100 10100 -2015 6 VOUCHERS PAYABLE (284,704.47) (224,020.38) 60,684.09 (224,020.38) 10100 10100 -2025 6 RECREATION REFUND CLEARING (154.80) 10100 10100 -2041 6 MINNESOTA 6.5% SALES TAX (1,344.53) (2,110.90) (2,804.37) (4,148.90) 10100 10100 -2100 5 SALARIES & BENEFITS PAYABLE 10100 10100 -2110 6 SALARIES AND WAGES PAYABLE (180,259.18) (187,281.83) (7,022.65) (187,281.83) 10100 10100 -2200 5 DUE TO OTHER FUNDS 10100 10100 -2250 5 DUE TO OTHER GOVERNMENT UNITS 10100 10100 -2260 6 DUE TO OTHER GOVERNMENT UNITS 420.00 10100 10100 -2300 5 DEPOSITS 10100 10100 -2355 6 SURCHARGE FOR BUILDING PERMITS 904.20 10100 10100 -2400 5 DEFERRED REVENUE 10100 10100 -2410 6 DEFERRED REVENUE -TAXES (183,714.96) (72,527.39) (72,527.39) (256,242.35) 10100 10100 -2430 6 DEFERRED REVENUE -OTHER (6,856.50) (7,323.50) (467.00) (7,323.50) 10100 10100 -2601 4 NON - CURRENT LIABILITIES 10100 10100 -3000 3 FUND EQUITY 10100 10100 -3001 4 CONTRIBUTED CAPITAL 10100 10100 -3501 4 FUND BALANCE 10100 10100 -3510 5 RESERVED FUND BALANCE 10100 10100 -3610 6 FUND BALANCE DESIG WORKING CAP (6,071,836.98) (6,071,836.98) 10100 10100 -3660 5 UNRESERVED FUND BALANCE (1,223,112.97) (1,223,112.97) 10100 10100 -4000 3 REVENUES AND EXPENSES 10100 10100 -4001 4 REVENUES 10100 10100 -4050 5 TAXES 10100 10100 -4100 6 AD VALOREM TAXES 10100 10100 -4101 7 CURRENT AD VALOREM TAXES (4,753,152.52) (9,619,474.53) (9,619,474.53) R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... 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Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 10100 - 4101 -1 8 MKT VALUE CREDIT -PROPE (322,110.78) (642,709.40) (642,709.40) 10100 10100 -4120 7 DELINQUENT AD VALOREM TAXE (38,899.24) (138,540.26) (138,540.26) 10100 10100 -4150 7 TAX INCREMENTS 53.94 687.40 687.40 10100 10100 -4154 7 PENALTIES & INT- DELINQ TAX (6,612.86) (18,825.59) (18,825.59) 10100 10100 -4160 6 GENERAL SALES AND USE TAXES 10100 10100 -4161 7 LODGING TAX (96, 076.85) (738, 776.28) (738, 776.28) 10100 10100 -4199 5 LICENSES AND PERMITS 10100 10100 -4200 6 LICENSES 10100 10100 -4201 7 LIQUOR LICENSES (16,856.75) (83,612.93) (83,612.93) 10100 10100 -4202 7 BEER LICENSES (3,025.00) (3,025.00) 10100 10100 -4203 7 GARBAGE HAULING LICENSES (2,945.00) (2,945.00) 10100 10100 -4204 7 CIGARETTE LICENSES (1,350.00) (3,427.50) (3,427.50) 10100 10100 -4205 7 RENTAL DWELLING LICENSES (8,716.54) (149,474.22) (149,474.22) 10100 10100 -4207 7 MECHANICAL LICENSES (60.00) (5,940.27) (5,940.27) 10100 10100 -4209 7 SERVICE STATION LICENSES (810.00) (3,029.00) (3,029.00) 10100 10100 -4210 7 MOTOR VEHICLE DEALER LICEN (1,750.00) (1,750.00) 10100 10100 -4211 7 BOWLING ALLEY LICENSES (1,440.00) (1,440.00) 10100 10100 -4212 7 AMUSEMENT LICENSES (1,210.00) (1,210.00) 10100 10100 -4213 7 MISCELLANEOUS BUSINESS LIC 200.00 (4,312.50) (4,312.50) 10100 10100 -4220 6 PERMITS 10100 10100 -4221 7 SIGN PERMITS (2,507.50) (2,507.50) 10100 10100 -4222 7 BUILDING PERMITS (10,982.67) (329,605.54) (329,605.54) 10100 10100 -4223 7 MECHANICAL PERMITS (1,320.06) (54,945.44) (54,945.44) 10100 10100 -4224 7 SEWER & WATER PERMITS (51.38) (2,021.38) (2,021.38) 10100 10100 -4225 7 PLUMBING PERMITS (1,786.80) (25,395.12) (25,395.12) 10100 10100 -4226 7 ROW PERMIT FEE (10,263.00) (13,603.40) (13,603.40) 10100 10100 -4227 7 ELECTRICAL PERMITS (3,193.56) (34,388.31) (34,388.31) 10100 10100 -4300 5 INTERGOVERNMENTAL REVENUE 10100 10100 -4310 6 FEDERAL REVENUE 10100 10100 -4320 7 MISC FEDERAL GRANTS (3,622.96) (3,622.96) 10100 10100 -4340 6 STATE REVENUE 10100 10100 -4341 7 LOCAL GOVERNMENT AID (333,832.50) (667,665.00) (667,665.00) 10100 10100 -4345 7 PENSION AID -FIRE RELIEF (161,019.00) (161,019.00) 10100 10100 -4346 7 PENSION AID - POLICE (272,377.00) (272,377.00) 10100 10100 -4347 7 PENSION AID -PERA (17,182.50) (34,365.00) (34,365.00) 10100 10100 -4351 7 911 PHONE SERVICE GRANT (24,637.02) (24,637.02) 10100 10100 -4352 7 POLICE TRAINING GRANT (15,193.59) (15,193.59) 10100 10100 -4359 7 OTHER STATE GRANTS /AID (1,999.90) (11,571.19) (11,571.19) 10100 10100 -4360 6 COUNTY GRANTS 10100 10100 -4370 6 OTHER GRANTS /AID 10100 10100 -4373 7 OTHER GRANTS /AID (21,498.00) (21,498.00) 10100 10100 -4374 7 POLICE LIAISON / DARE (6,599.00) (57,056.00) (57,056.00) 10100 10100 -4399 5 CHARGES FOR SERVICES 10100 10100 -4400 6 CHARGES FOR SERVICES - GENERAL 10100 10100 -4403 7 PLANNING APPLICATION FEES (8,450.00) (8,450.00) 10100 10100 -4404 7 ZONING CHANGES /SPECIAL USE (50.00) (3,500.00) (3,500.00) 10100 10100 -4405 7 SALE OF MAPS & DOCUMENTS (35.45) (450.00) (450.00) 10100 10100 -4406 7 SALE OF PLANS & SPECS (3,460.00) (3,460.00) 10100 10100 -4407 7 ASSESSMENT SEARCHES (50.00) (521.00) (521.00) 10100 10100 -4408 7 REINSPECTION FEES (790.00) (7,474.25) (7,474.25) 10100 10100 -4409 7 SECTION 8 INSPECTIONS (3,456.00) (14,040.00) (14,040.00) 10100 10100 -4411 7 FILING FEES (40.00) (40.00) 10100 10100 -4412 7 ABATEMENT FEES (270.00) (270.00) 10100 10100 -4413 7 FINAL PLAT & VACATION FEES (575.00) (575.00) 10100 10100 -4415 7 TREE CONTRACTOR REGISTRATI (35.00) (1,645.00) (1,645.00) 10100 10100 -4416 7 ZONING LETTER (525.00) (525.00) 10100 10100 -4420 6 CHARGES FOR SERVICES - PUBLIC SA 10100 10100 -4421 7 POLICE REPORT REVENUE (67.50) (1,092.57) (1,092.57) R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... 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Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 10100 -4422 7 LICENSE INVESTIGATIONS (4,000.00) (4,000.00) 10100 10100 -4423 7 ANIMAL CONTROL REVENUE (95.00) (2,901.25) (2,901.25) 10100 10100 -4424 7 FIRE ALARM FEES (150.00) (150.00) 10100 10100 -4425 7 BURGLAR ALARM FEES (1,775.00) (1,775.00) 10100 10100 -4426 7 TOWING REVENUE (10, 637.10) (4,932.44) (4,932.44) 10100 10100 -4427 7 POLICE SERVICE REVENUE (30.00) (2,324.10) (2,324.10) 10100 10100 -4429 7 MISC POLICE REVENUE (0.50) (3,043.91) (3,043.91) 10100 10100 -4430 6 CHGS FOR SERVICES - PUBLIC WORKS 10100 10100 -4470 6 CHARGES FOR SERVICES -CARS 10100 10100 -4471 7 ADULT RECREATION PROGRAMS (32,288.00) (250,401.00) (250,401.00) 10100 10100 -4472 7 TEEN RECREATION PROGRAMS (5,005.00) (5,005.00) 10100 10100 -4473 7 CHILDREN RECREATION PROGRA (2,352.00) (54,176.66) (54,176.66) 10100 10100 -4474 7 GENERAL RECREATION PROGRAM (275.00) (794.00) (794.00) 10100 10100 -4480 6 CHARGES FOR SERVICES -COMM CTR 10100 10100 -4481 7 MEMBERSHIPS - FAMILY (2,593.43) (36,136.65) (36,136.65) 10100 10100 -4482 7 MEMBERSHIPS - INDIVIDUAL (4,215.97) (54,744.93) (54,744.93) 10100 10100 -4485 7 GENERAL ADMISSIONS - INDIVID (4,274.65) (66,704.04) (66,704.04) 10100 10100 -4486 7 GENERAL ADMISSIONS - GROUPS (149.53) (19,098.06) (19,098.06) 10100 10100 -4487 7 SWIM LESSONS (123.00) (98,758.60) (98,758.60) 10100 10100 -4489 7 LOCKER RENTAL (281.69) (4,633.73) (4,633.73) 10100 10100 -4493 7 GAME ROOM (199.48) (4,792.05) (4,792.05) 10100 10100 -4494 7 MDSE FOR RESALE - TAXABLE (193.43) (2,520.48) (2,520.48) 10100 10100 -4495 7 CONSTITUTION HALL RENTAL 224.18 (24,337.46) (24,337.46) 10100 10100 -4496 7 GIFT CERTIFICATE (741.50) (695.50) (695.50) 10100 10100 -4500 5 FINES & FORFEITS 10100 10100 -4508 6 UNCLAIMED EVIDENCE (894.65) (894.65) 10100 10100 -4510 6 COURT FINES 10100 10100 -4511 7 COURT FINES (31,771.71) (254,705.18) (254,705.18) 10100 10100 -4512 7 ADMINISTRATIVE FINES (1,000.00) (1,000.00) 10100 10100 -4599 5 MISCELLANEOUS REVENUE 10100 10100 -4600 6 MISCELLANEOUS REVENUE 10100 10100 -4603 7 INTEREST EARNINGS (48,220.16) (237,710.99) (237,710.99) 10100 10100 -4604 7 CHECK PROCESSING FEES (90.00) (90.00) 10100 10100 -4605 7 UNREALIZED INVESTMENT GAIN (1,759.45) (1,759.45) (1,759.45) 10100 10100 -4606 7 OTHER REVENUE 17.61 (9,468.33) (9,468.33) 10100 10100 -4900 5 OTHER FINANCING SOURCES 10100 10100 -4921 6 REFUNDS & REIMBURSEMENTS (424.85) (76,209.53) (76,209.53) 10100 41110 -6001 4 EXPENDITURES /EXPENSES 10100 41110 -6099 5 PERSONAL SERVICES 10100 41110 -6100 6 WAGES AND SALARIES 10100 41110 -6103 7 WAGES -PART TIME EMPLOYEES 1,816.69 42,692.21 42,692.21 10100 41110 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41110 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41110 -6124 7 PERA DEFINED CONTRIBUTION 73.72 1,732.42 1,732.42 10100 41110 -6125 7 FICA 70.19 1,649.22 1,649.22 10100 41110 -6126 7 MEDICARE CONTRIBUTIONS 26.37 619.06 619.06 10100 41110 -6130 6 INSURANCE BENEFITS 10100 41110 -6140 6 UNEMPLOYMENT COMPENSATION 10100 41110 -6150 6 WORKER'S COMPENSATION 10100 41110 -6151 7 WORKER'S COMP INSURANCE 20.72 172.60 172.60 10100 41110 -6199 5 SUPPLIES 10100 41110 -6200 6 OFFICE SUPPLIES 10100 41110 -6210 6 OPERATING SUPPLIES 10100 41110 -6219 7 GENERAL OPERATING SUPPLIES 361.02 377.52 377.52 10100 41110 -6220 6 REPAIR & MAINT SUPPLIES 10100 41110 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 41110 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41110 -6299 5 OTHER CHARGES & SERVICES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... 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Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 41110 -6300 6 PROFESSIONAL SERVICES 10100 41110 -6301 7 ACCTG, AUDIT & FIN'L SERVI 25,189.92 25,189.92 10100 41110 -6307 7 PROFESSIONAL SERVICES 2,344.57 22,651.54 22,651.54 10100 41110 -6308 7 CHARTER COMMISSION 256.50 256.50 10100 41110 -6320 6 COMMUNICATIONS 10100 41110 -6330 6 TRANSPORTATION 10100 41110 -6340 6 ADVERTISING 10100 41110 -6350 6 PRINTING AND DUPLICATING 10100 41110 -6351 7 PRINTING 258.04 258.04 258.04 10100 41110 -6400 6 REPAIR & MAINT SERVICES 10100 41110 -6430 6 MISCELLANEOUS 10100 41110 -6432 7 CONFERENCES AND SCHOOLS 1,184.80 7,045.97 7,045.97 10100 41110 -6433 7 MEETING EXPENSES 139.75 864.61 864.61 10100 41110 -6434 7 DUES & SUBSCRIPTIONS 34,874.00 34,874.00 10100 41110 -6440 6 OTHER EXPENSES 10100 41110 -6500 5 CAPITAL OUTLAY 10100 41320 -6001 4 EXPENDITURES /EXPENSES 10100 41320 -6099 5 PERSONAL SERVICES 10100 41320 -6100 6 WAGES AND SALARIES 10100 41320 -6101 7 WAGES & SALARIES -FT EMPLOY 14,672.20 120,689.04 120,689.04 10100 41320 -6102 7 OVERTIME -FT EMPLOYEES 6.78 6.78 10100 41320 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41320 -6111 7 SEVERANCE PAY 2,516.70 2,516.70 2,516.70 10100 41320 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41320 -6122 7 PERA COORDINATED PLAN 880.35 7,241.64 7,241.64 10100 41320 -6125 7 FICA 539.11 7,192.87 7,192.87 10100 41320 -6126 7 MEDICARE CONTRIBUTIONS 256.17 1,863.04 1,863.04 10100 41320 -6130 6 INSURANCE BENEFITS 10100 41320 -6131 7 CAFETERIA PLAN CONTRI BUTIO 707.99 11,191.66 11,191.66 10100 41320 -6140 6 UNEMPLOYMENT COMPENSATION 10100 41320 -6150 6 WORKER'S COMPENSATION 10100 41320 -6151 7 WORKER'S COMP INSURANCE 139.46 724.76 724.76 10100 41320 -6199 5 SUPPLIES 10100 41320 -6200 6 OFFICE SUPPLIES 10100 41320 -6203 7 BOOKS /REFERENCE MATERIALS 343.48 343.48 10100 41320 -6210 6 OPERATING SUPPLIES 10100 41320 -6219 7 GENERAL OPERATING SUPPLIES 18.63 18.63 18.63 10100 41320 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 41320 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41320 -6243 7 MINOR COMPUTER EQUIPMENT 160.79 1,920.98 1,920.98 10100 41320 -6299 5 OTHER CHARGES & SERVICES 10100 41320 -6300 6 PROFESSIONAL SERVICES 10100 41320 -6320 6 COMMUNICATIONS 10100 41320 -6321 7 TELEPHONE /PAGERS 38.86 292.35 292.35 10100 41320 -6330 6 TRANSPORTATION 10100 41320 -6331 7 TRAVEL EXPENSE /MILEAGE 1,156.72 1,156.72 10100 41320 -6340 6 ADVERTISING 10100 41320 -6350 6 PRINTING AND DUPLICATING 10100 41320 -6400 6 REPAIR & MAINT SERVICES 10100 41320 -6420 6 IS SERVICES /LICENSES /FEES 10100 41320 -6430 6 MISCELLANEOUS 10100 41320 -6432 7 CONFERENCES AND SCHOOLS 195.00 2,456.33 2,456.33 10100 41320 -6433 7 MEETING EXPENSES 18.00 1,162.99 1,162.99 10100 41320 -6434 7 DUES & SUBSCRIPTIONS 1,177.75 1,177.75 10100 41320 -6440 6 OTHER EXPENSES 10100 41320 -6500 5 CAPITAL OUTLAY 10100 41320 -6501 6 CAPITAL OUTLAY 10100 41410 -6001 4 EXPENDITURES /EXPENSES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... 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Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 41410 -6099 5 PERSONAL SERVICES 10100 41410 -6100 6 WAGES AND SALARIES 10100 41410 -6101 7 WAGES & SALARIES -FT EMPLOY 3,989.80 38,771.75 38,771.75 10100 41410 -6102 7 OVERTIME -FT EMPLOYEES 798.29 798.29 10100 41410 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41410 -6111 7 SEVERANCE PAY 1,479.60 1,479.60 1,479.60 10100 41410 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41410 -6122 7 PERA COORDINATED PLAN 239.40 2,374.20 2,374.20 10100 41410 -6125 7 FICA 345.88 2,668.37 2,668.37 10100 41410 -6126 7 MEDICARE CONTRIBUTIONS 80.89 624.05 624.05 10100 41410 -6130 6 INSURANCE BENEFITS 10100 41410 -6131 7 CAFETERIA PLAN CONTRIBUTIO 514.61 8,039.73 8,039.73 10100 41410 -6140 6 UNEMPLOYMENT COMPENSATION 10100 41410 -6150 6 WORKER'S COMPENSATION 10100 41410 -6151 7 WORKER'S COMP INSURANCE 41.07 235.89 235.89 10100 41410 -6199 5 SUPPLIES 10100 41410 -6200 6 OFFICE SUPPLIES 10100 41410 -6210 6 OPERATING SUPPLIES 10100 41410 -6219 7 GENERAL OPERATING SUPPLIES 846.14 846.14 10100 41410 -6220 6 REPAIR & MAINT SUPPLIES 10100 41410 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 41410 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41410 -6299 5 OTHER CHARGES & SERVICES 10100 41410 -6300 6 PROFESSIONAL SERVICES 10100 41410 -6320 6 COMMUNICATIONS 10100 41410 -6321 7 TELEPHONE /PAGERS 34.98 34.98 10100 41410 -6322 7 POSTAGE 531.09 631.89 631.89 10100 41410 -6330 6 TRANSPORTATION 10100 41410 -6331 7 TRAVEL EXPENSE /MILEAGE 32.43 32.43 10100 41410 -6333 7 FREIGHT /DRAYAGE 46.75 266.41 266.41 10100 41410 -6340 6 ADVERTISING 10100 41410 -6342 7 LEGAL NOTICES 185.92 185.92 10100 41410 -6350 6 PRINTING AND DUPLICATING 10100 41410 -6351 7 PRINTING 1,481.35 1,481.35 1,481.35 10100 41410 -6400 6 REPAIR & MAINT SERVICES 10100 41410 -6402 7 EQUIPMENT SERVICES 1,152.00 1,152.00 10100 41410 -6410 6 RENTALS 10100 41410 -6412 7 BLDGS /FACILITIES 76.00 883.00 883.00 10100 41410 -6415 7 OTHER EQUIPMENT 214.98 214.98 10100 41410 -6430 6 MISCELLANEOUS 10100 41410 -6433 7 MEETING EXPENSES 236.34 236.34 10100 41410 -6434 7 DUES & SUBSCRIPTIONS 66.00 66.00 10100 41410 -6440 6 OTHER EXPENSES 10100 41410 -6449 7 OTHER CONTRACTUAL SERVICE 20,149.00 20,149.00 10100 41430 -6001 4 EXPENDITURES /EXPENSES 10100 41430 -6099 5 PERSONAL SERVICES 10100 41430 -6100 6 WAGES AND SALARIES 10100 41430 -6101 7 WAGES & SALARIES -FT EMPLOY 5,967.60 62,045.66 62,045.66 10100 41430 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41430 -6111 7 SEVERANCE PAY 2,614.27 2,614.27 2,614.27 10100 41430 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41430 -6122 7 PERA COORDINATED PLAN 358.08 3,722.94 3,722.94 10100 41430 -6125 7 FICA 545.22 4,219.97 4,219.97 10100 41430 -6126 7 MEDICARE CONTRIBUTIONS 127.51 986.92 986.92 10100 41430 -6130 6 INSURANCE BENEFITS 10100 41430 -6131 7 CAFETERIA PLAN CONTRIBUTIO 514.61 8,039.73 8,039.73 10100 41430 -6140 6 UNEMPLOYMENT COMPENSATION 10100 41430 -6150 6 WORKER'S COMPENSATION R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... 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Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 41430 -6151 7 WORKER'S COMP INSURANCE 63.00 372.29 372.29 10100 41430 -6199 5 SUPPLIES 10100 41430 -6200 6 OFFICE SUPPLIES 10100 41430 -6210 6 OPERATING SUPPLIES 10100 41430 -6219 7 GENERAL OPERATING SUPPLIES 119.62 119.62 10100 41430 -6220 6 REPAIR & MAINT SUPPLIES 10100 41430 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41430 -6299 5 OTHER CHARGES & SERVICES 10100 41430 -6300 6 PROFESSIONAL SERVICES 10100 41430 -6320 6 COMMUNICATIONS 10100 41430 -6330 6 TRANSPORTATION 10100 41430 -6331 7 TRAVEL EXPENSE /MILEAGE 50.73 50.73 10100 41430 -6340 6 ADVERTISING 10100 41430 -6342 7 LEGAL NOTICES 672.10 6,517.27 6,517.27 10100 41430 -6350 6 PRINTING AND DUPLICATING 10100 41430 -6351 7 PRINTING 185.29 185.29 10100 41430 -6400 6 REPAIR & MAINT SERVICES 10100 41430 -6430 6 MISCELLANEOUS 10100 41430 -6432 7 CONFERENCES AND SCHOOLS 1,281.44 1,281.44 10100 41430 -6434 7 DUES & SUBSCRIPTIONS 270.00 270.00 10100 41430 -6440 6 OTHER EXPENSES 10100 41430 -6500 5 CAPITAL OUTLAY 10100 41430 -6501 6 CAPITAL OUTLAY 10100 41520 -6001 4 EXPENDITURES /EXPENSES 10100 41520 -6099 5 PERSONAL SERVICES 10100 41520 -6100 6 WAGES AND SALARIES 10100 41520 -6101 7 WAGES & SALARIES -FT EMPLOY 33,044.86 338,612.26 338,612.26 10100 41520 -6102 7 OVERTIME -FT EMPLOYEES 420.53 420.53 10100 41520 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41520 -6111 7 SEVERANCE PAY 5,059.54 5,059.54 5,059.54 10100 41520 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41520 -6122 7 PERA COORDINATED PLAN 1,982.70 20,374.98 20,374.98 10100 41520 -6125 7 FICA 2,250.51 21,124.96 21,124.96 10100 41520 -6126 7 MEDICARE CONTRIBUTIONS 548.32 4,962.49 4,962.49 10100 41520 -6130 6 INSURANCE BENEFITS 10100 41520 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,763.75 44,351.27 44,351.27 10100 41520 -6140 6 UNEMPLOYMENT COMPENSATION 10100 41520 -6150 6 WORKER'S COMPENSATION 10100 41520 -6151 7 WORKER'S COMP INSURANCE 346.62 2,033.64 2,033.64 10100 41520 -6199 5 SUPPLIES 10100 41520 -6200 6 OFFICE SUPPLIES 10100 41520 -6201 7 OFFICE SUPPLIES 109.22 726.15 726.15 10100 41520 -6203 7 BOOKS /REFERENCE MATERIALS 189.00 189.00 10100 41520 -6210 6 OPERATING SUPPLIES 10100 41520 -6219 7 GENERAL OPERATING SUPPLIES 114.11 135.93 135.93 10100 41520 -6220 6 REPAIR & MAINT SUPPLIES 10100 41520 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 41520 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41520 -6243 7 MINOR COMPUTER EQUIPMENT 1,042.63 1,042.63 10100 41520 -6299 5 OTHER CHARGES & SERVICES 10100 41520 -6300 6 PROFESSIONAL SERVICES 10100 41520 -6301 7 ACCTG, AUDIT & FIN'L SERVI 64.00 64.00 10100 41520 -6320 6 COMMUNICATIONS 10100 41520 -6330 6 TRANSPORTATION 10100 41520 -6331 7 TRAVEL EXPENSE /MILEAGE 277.20 277.20 10100 41520 -6333 7 FREIGHT /DRAYAGE 10.40 10.40 10100 41520 -6340 6 ADVERTISING 10100 41520 -6350 6 PRINTING AND DUPLICATING R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 41520 -6351 7 PRINTING 1,187.48 2,270.80 2,270.80 10100 41520 -6400 6 REPAIR & MAINT SERVICES 10100 41520 -6410 6 RENTALS 10100 41520 -6420 6 IS SERVICES /LICENSES /FEES 10100 41520 -6421 7 SOFTWARE LICENSE 210.87 210.87 10100 41520 -6430 6 MISCELLANEOUS 10100 41520 -6432 7 CONFERENCES AND SCHOOLS 1,384.15 1,384.15 10100 41520 -6434 7 DUES & SUBSCRIPTIONS 715.00 715.00 10100 41520 -6440 6 OTHER EXPENSES 10100 41520 -6500 5 CAPITAL OUTLAY 10100 41520 -6501 6 CAPITAL OUTLAY 10100 41550 -6001 4 EXPENDITURES /EXPENSES 10100 41550 -6099 5 PERSONAL SERVICES 10100 41550 -6100 6 WAGES AND SALARIES 10100 41550 -6101 7 WAGES & SALARIES -FT EMPLOY 18,135.42 187,584.14 187,584.14 10100 41550 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41550 -6111 7 SEVERANCE PAY 2,273.49 2,273.49 2,273.49 10100 41550 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41550 -6122 7 PERA COORDINATED PLAN 1,088.11 11,254.85 11,254.85 10100 41550 -6125 7 FICA 1,316.56 12, 529.37 12, 529.37 10100 41550 -6126 7 MEDICARE CONTRIBUTIONS 307.90 2,930.25 2,930.25 10100 41550 -6130 6 INSURANCE BENEFITS 10100 41550 -6131 7 CAFETERIA PLAN CONTRIBUTIO 572.04 12,457.72 12,457.72 10100 41550 -6140 6 UNEMPLOYMENT COMPENSATION 10100 41550 -6150 6 WORKER'S COMPENSATION 10100 41550 -6151 7 WORKER'S COMP INSURANCE 347.21 2,046.28 2,046.28 10100 41550 -6199 5 SUPPLIES 10100 41550 -6200 6 OFFICE SUPPLIES 10100 41550 -6201 7 OFFICE SUPPLIES 78.59 251.43 251.43 10100 41550 -6203 7 BOOKS /REFERENCE MATERIALS 1,309.28 1,309.28 10100 41550 -6204 7 STATIONARY SUPPLIES 54.52 54.52 10100 41550 -6210 6 OPERATING SUPPLIES 10100 41550 -6219 7 GENERAL OPERATING SUPPLIES 282.37 380.92 380.92 10100 41550 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 41550 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41550 -6242 7 MINOR EQUIPMENT 173.46 823.77 823.77 10100 41550 -6243 7 MINOR COMPUTER EQUIPMENT 1,063.94 1,063.94 10100 41550 -6299 5 OTHER CHARGES & SERVICES 10100 41550 -6300 6 PROFESSIONAL SERVICES 10100 41550 -6320 6 COMMUNICATIONS 10100 41550 -6321 7 TELEPHONE /PAGERS 49.56 321.19 321.19 10100 41550 -6322 7 POSTAGE 2,750.00 2,750.00 10100 41550 -6324 7 TELEPROCESSING SERVICES 168.15 1,967.81 1,967.81 10100 41550 -6330 6 TRANSPORTATION 10100 41550 -6331 7 TRAVEL EXPENSE /MILEAGE 22.24 516.53 516.53 10100 41550 -6340 6 ADVERTISING 10100 41550 -6350 6 PRINTING AND DUPLICATING 10100 41550 -6351 7 PRINTING 567.65 1,324.65 1,324.65 10100 41550 -6400 6 REPAIR & MAINT SERVICES 10100 41550 -6420 6 IS SERVICES /LICENSES /FEES 10100 41550 -6423 7 LOGIS CHARGES 3,830.00 24,895.00 24,895.00 10100 41550 -6430 6 MISCELLANEOUS 10100 41550 -6432 7 CONFERENCES AND SCHOOLS 863.00 863.00 10100 41550 -6433 7 MEETING EXPENSES 67.00 128.00 128.00 10100 41550 -6434 7 DUES & SUBSCRIPTIONS 879.00 879.00 10100 41550 -6440 6 OTHER EXPENSES 10100 41550 -6460 6 CENTRAL GARAGE CHARGES 10100 41550 -6461 7 FUEL CHARGES 26.70 448.57 448.57 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 41550 -6462 7 FIXED CHARGES 388.98 4,677.28 4,677.28 10100 41550 -6463 7 REPAIR & MAINT CHARGES 710.15 710.15 10100 41550 -6500 5 CAPITAL OUTLAY 10100 41550 -6501 6 CAPITAL OUTLAY 10100 41610 -6001 4 EXPENDITURES /EXPENSES 10100 41610 -6199 5 SUPPLIES 10100 41610 -6200 6 OFFICE SUPPLIES 10100 41610 -6299 5 OTHER CHARGES & SERVICES 10100 41610 -6300 6 PROFESSIONAL SERVICES 10100 41610 -6303 7 LEGAL SERVICES 49,667.46 321,331.61 321,331.61 10100 41810 -6001 4 EXPENDITURES /EXPENSES 10100 41810 -6099 5 PERSONAL SERVICES 10100 41810 -6100 6 WAGES AND SALARIES 10100 41810 -6101 7 WAGES & SALARIES -FT EMPLOY 7,831.20 155,222.29 155,222.29 10100 41810 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41810 -6111 7 SEVERANCE PAY (2,922.09) (2,922.09) (2,922.09) 10100 41810 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41810 -6122 7 PERA COORDINATED PLAN 469.87 9,313.23 9,313.23 10100 41810 -6125 7 FICA 289.38 9,408.51 9,408.51 10100 41810 -6126 7 MEDICARE CONTRIBUTIONS 67.68 2,200.38 2,200.38 10100 41810 -6130 6 INSURANCE BENEFITS 10100 41810 -6131 7 CAFETERIA PLAN CONTRIBUTIO 514.61 12,889.26 12,889.26 10100 41810 -6140 6 UNEMPLOYMENT COMPENSATION 10100 41810 -6150 6 WORKER'S COMPENSATION 10100 41810 -6151 7 WORKER'S COMP INSURANCE 118.60 931.70 931.70 10100 41810 -6199 5 SUPPLIES 10100 41810 -6200 6 OFFICE SUPPLIES 10100 41810 -6210 6 OPERATING SUPPLIES 10100 41810 -6219 7 GENERAL OPERATING SUPPLIES 1,553.18 1,553.18 10100 41810 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41810 -6299 5 OTHER CHARGES & SERVICES 10100 41810 -6300 6 PROFESSIONAL SERVICES 10100 41810 -6305 7 MEDICAL SERVICES 526.50 1,179.50 1,179.50 10100 41810 -6307 7 PROFESSIONAL SERVICES 300.00 2,948.05 2,948.05 10100 41810 -6320 6 COMMUNICATIONS 10100 41810 -6330 6 TRANSPORTATION 10100 41810 -6331 7 TRAVEL EXPENSE /MILEAGE 101.75 101.75 10100 41810 -6333 7 FREIGHT /DRAYAGE 32.67 32.67 10100 41810 -6340 6 ADVERTISING 10100 41810 -6350 6 PRINTING AND DUPLICATING 10100 41810 -6400 6 REPAIR & MAINT SERVICES 10100 41810 -6421 7 SOFTWARE LICENSE 210.87 210.87 10100 41810 -6430 6 MISCELLANEOUS 10100 41810 -6432 7 CONFERENCES AND SCHOOLS 3,473.12 3,473.12 10100 41810 -6433 7 MEETING EXPENSES 21.22 21.22 10100 41810 -6434 7 DUES & SUBSCRIPTIONS 1,996.39 1,996.39 10100 41810 -6441 7 LICENSES, TAXES & FEES 29.00 29.00 10100 41810 -6500 5 CAPITAL OUTLAY 10100 41810 -6501 6 CAPITAL OUTLAY 10100 41910 -6001 4 EXPENDITURES /EXPENSES 10100 41910 -6099 5 PERSONAL SERVICES 10100 41910 -6100 6 WAGES AND SALARIES 10100 41910 -6101 7 WAGES & SALARIES -FT EMPLOY 10,465.42 108,317.02 108,317.02 10100 41910 -6102 7 OVERTIME -FT EMPLOYEES 87.58 989.75 989.75 10100 41910 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41910 -6111 7 SEVERANCE PAY 1,562.40 1,562.40 1,562.40 10100 41910 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41910 -6122 7 PERA COORDINATED PLAN 633.19 6,558.58 6,558.58 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 41910 -6125 7 FICA 779.11 7,317.27 7,317.27 10100 41910 -6126 7 MEDICARE CONTRIBUTIONS 182.21 1,711.30 1,711.30 10100 41910 -6130 6 INSURANCE BENEFITS 10100 41910 -6131 7 CAFETERIA PLAN CONTRIBUTIO 381.37 8,305.16 8,305.16 10100 41910 -6140 6 UNEMPLOYMENT COMPENSATION 10100 41910 -6150 6 WORKER'S COMPENSATION 10100 41910 -6151 7 WORKER'S COMP INSURANCE 110.92 653.94 653.94 10100 41910 -6199 5 SUPPLIES 10100 41910 -6200 6 OFFICE SUPPLIES 10100 41910 -6210 6 OPERATING SUPPLIES 10100 41910 -6219 7 GENERAL OPERATING SUPPLIES 14.89 14.89 10100 41910 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41910 -6243 7 MINOR COMPUTER EQUIPMENT 244.95 244.95 10100 41910 -6299 5 OTHER CHARGES & SERVICES 10100 41910 -6300 6 PROFESSIONAL SERVICES 10100 41910 -6320 6 COMMUNICATIONS 10100 41910 -6330 6 TRANSPORTATION 10100 41910 -6340 6 ADVERTISING 10100 41910 -6342 7 LEGAL NOTICES 246.68 246.68 10100 41910 -6350 6 PRINTING AND DUPLICATING 10100 41910 -6351 7 PRINTING 35.11 35.11 10100 41910 -6430 6 MISCELLANEOUS 10100 41910 -6434 7 DUES & SUBSCRIPTIONS 278.20 1,826.66 1,826.66 10100 41920 -6001 4 EXPENDITURES /EXPENSES 10100 41920 -6099 5 PERSONAL SERVICES 10100 41920 -6100 6 WAGES AND SALARIES 10100 41920 -6101 7 WAGES & SALARIES -FT EMPLOY 13,527.01 139,122.22 139,122.22 10100 41920 -6102 7 OVERTIME -FT EMPLOYEES 455.00 455.00 10100 41920 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41920 -6111 7 SEVERANCE PAY 3,770.73 3,770.73 3,770.73 10100 41920 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41920 -6122 7 PERA COORDINATED PLAN 811.60 8,374.53 8,374.53 10100 41920 -6125 7 FICA 1,003.16 8,076.58 8,076.58 10100 41920 -6126 7 MEDICARE CONTRIBUTIONS 234.61 1,888.88 1,888.88 10100 41920 -6130 6 INSURANCE BENEFITS 10100 41920 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,029.24 16,079.49 16,079.49 10100 41920 -6140 6 UNEMPLOYMENT COMPENSATION 10100 41920 -6150 6 WORKER'S COMPENSATION 10100 41920 -6151 7 WORKER'S COMP INSURANCE 142.30 837.54 837.54 10100 41920 -6199 5 SUPPLIES 10100 41920 -6200 6 OFFICE SUPPLIES 10100 41920 -6210 6 OPERATING SUPPLIES 10100 41920 -6219 7 GENERAL OPERATING SUPPLIES 2,527.81 9,130.78 9,130.78 10100 41920 -6220 6 REPAIR & MAINT SUPPLIES 10100 41920 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41920 -6299 5 OTHER CHARGES & SERVICES 10100 41920 -6300 6 PROFESSIONAL SERVICES 10100 41920 -6320 6 COMMUNICATIONS 10100 41920 -6321 7 TELEPHONE /PAGERS 110.28 582.89 582.89 10100 41920 -6329 7 OTHER COMMUNICATION SERVIC 1,236.83 1,236.83 10100 41920 -6330 6 TRANSPORTATION 10100 41920 -6331 7 TRAVEL EXPENSE /MILEAGE 200.06 801.07 801.07 10100 41920 -6350 6 PRINTING AND DUPLICATING 10100 41920 -6400 6 REPAIR & MAINT SERVICES 10100 41920 -6408 7 COMMUNICATION /INFO SYSTEMS 799.12 12,115.52 12,115.52 10100 41920 -6420 6 IS SERVICES /LICENSES /FEES 10100 41920 -6421 7 SOFTWARE LICENSE 1,783.88 1,783.88 1,783.88 10100 41920 -6422 7 SOFTWARE MAINT 2,961.20 23, 530.95 23, 530.95 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 41920 -6423 7 LOGIS CHARGES 15,208.00 92,318.00 92,318.00 10100 41920 -6430 6 MISCELLANEOUS 10100 41920 -6432 7 CONFERENCES AND SCHOOLS 635.65 5,598.89 5,598.89 10100 41920 -6434 7 DUES & SUBSCRIPTIONS 20.00 20.00 10100 41920 -6440 6 OTHER EXPENSES 10100 41920 -6500 5 CAPITAL OUTLAY 10100 41920 -6501 6 CAPITAL OUTLAY 10100 41940 -6001 4 EXPENDITURES /EXPENSES 10100 41940 -6099 5 PERSONAL SERVICES 10100 41940 -6100 6 WAGES AND SALARIES 10100 41940 -6101 7 WAGES & SALARIES -FT EMPLOY 16,776.08 176,494.78 176,494.78 10100 41940 -6102 7 OVERTIME -FT EMPLOYEES 1,278.39 15,965.13 15,965.13 10100 41940 -6103 7 WAGES -PART TIME EMPLOYEES 3,075.58 3,075.58 10100 41940 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41940 -6111 7 SEVERANCE PAY 6,279.53 6,279.53 6,279.53 10100 41940 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41940 -6122 7 PERA COORDINATED PLAN 1,083.27 11,547.66 11,547.66 10100 41940 -6125 7 FICA 1,499.43 12, 534.36 12, 534.36 10100 41940 -6126 7 MEDICARE CONTRIBUTIONS 350.66 2,688.29 2,688.29 10100 41940 -6130 6 INSURANCE BENEFITS 10100 41940 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,418.99 25,428.34 25,428.34 10100 41940 -6140 6 UNEMPLOYMENT COMPENSATION 10100 41940 -6150 6 WORKER'S COMPENSATION 10100 41940 -6151 7 WORKER'S COMP INSURANCE 1,494.59 8,921.60 8,921.60 10100 41940 -6199 5 SUPPLIES 10100 41940 -6200 6 OFFICE SUPPLIES 10100 41940 -6201 7 OFFICE SUPPLIES 10.94 10.94 10100 41940 -6210 6 OPERATING SUPPLIES 10100 41940 -6211 7 CLEANING SUPPLIES 2,284.50 16,650.14 16,650.14 10100 41940 -6214 7 CLOTHING & PERSONAL EQUIPM 334.97 334.97 10100 41940 -6216 7 CHEMICALS /CHEMICAL PRODUCT 1,563.50 11,448.23 11,448.23 10100 41940 -6217 7 SAFETY SUPPLIES 1,000.38 1,000.38 10100 41940 -6219 7 GENERAL OPERATING SUPPLIES 24.92 265.03 265.03 10100 41940 -6220 6 REPAIR & MAINT SUPPLIES 10100 41940 -6222 7 TIRES 161.38 161.38 10100 41940 -6223 7 BUILDINGS & FACILITIES 568.93 568.93 10100 41940 -6225 7 PARK & LANDSCAPE MATERIALS 661.40 661.40 10100 41940 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 41940 -6239 7 OTHER REPAIR & MAINT SUPPL 1,638.66 28,717.47 28,717.47 10100 41940 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41940 -6241 7 SMALL TOOLS 288.87 719.89 719.89 10100 41940 -6242 7 MINOR EQUIPMENT 1,915.91 1,915.91 10100 41940 -6299 5 OTHER CHARGES & SERVICES 10100 41940 -6300 6 PROFESSIONAL SERVICES 10100 41940 -6305 7 MEDICAL SERVICES 261.00 261.00 10100 41940 -6320 6 COMMUNICATIONS 10100 41940 -6321 7 TELEPHONE /PAGERS 156.05 1,185.98 1,185.98 10100 41940 -6330 6 TRANSPORTATION 10100 41940 -6350 6 PRINTING AND DUPLICATING 10100 41940 -6380 6 UTILITY SERVICES 10100 41940 -6381 7 ELECTRIC 6,895.61 105,788.29 105,788.29 10100 41940 -6382 7 GAS 14, 098.06 142, 390.35 142, 390.35 10100 41940 -6383 7 WATER 147.67 2,295.28 2,295.28 10100 41940 -6384 7 REFUSE DISPOSAL 966.50 11,440.20 11,440.20 10100 41940 -6385 7 SEWER 175.68 4,175.76 4,175.76 10100 41940 -6386 7 STORM SEWER 5,818.36 5,818.36 10100 41940 -6388 7 HAZARDOUS WASTE DISPOSAL 2,229.94 2,229.94 10100 41940 -6389 7 STREET LIGHTS 1,083.16 1,083.16 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 41940 -6400 6 REPAIR & MAINT SERVICES 10100 41940 -6402 7 EQUIPMENT SERVICES 307.89 8,357.75 8,357.75 10100 41940 -6403 7 BLDGS /FACILITIES MAINT SER 10,368.98 60,756.26 60,756.26 10100 41940 -6405 7 PARK & LANDSCAPE SERVICES 5,178.11 5,178.11 10100 41940 -6409 7 OTHER REPAIR & MAINT SVCS 1,680.25 10,433.28 10,433.28 10100 41940 -6410 6 RENTALS 10100 41940 -6420 6 IS SERVICES /LICENSES /FEES 10100 41940 -6428 7 PROTECTION SERVICES 8.82 8.82 10100 41940 -6430 6 MISCELLANEOUS 10100 41940 -6432 7 CONFERENCES AND SCHOOLS 220.00 445.00 445.00 10100 41940 -6440 6 OTHER EXPENSES 10100 41940 -6441 7 LICENSES, TAXES & FEES 190.00 190.00 10100 41940 -6449 7 OTHER CONTRACTUAL SERVICE 1,432.88 10,590.50 10,590.50 10100 41940 -6460 6 CENTRAL GARAGE CHARGES 10100 41940 -6461 7 FUEL CHARGES 100.91 1,247.06 1,247.06 10100 41940 -6462 7 FIXED CHARGES 284.84 3,419.84 3,419.84 10100 41940 -6463 7 REPAIR & MAINT CHARGES 536.94 536.94 10100 41940 -6500 5 CAPITAL OUTLAY 10100 41940 -6501 6 CAPITAL OUTLAY 10100 41940 -6520 7 BUILDINGS & FACILITIES 9,680.00 9,680.00 10100 41950 -6001 4 EXPENDITURES /EXPENSES 10100 41950 -6099 5 PERSONAL SERVICES 10100 41950 -6100 6 WAGES AND SALARIES 10100 41950 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41950 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41950 -6130 6 INSURANCE BENEFITS 10100 41950 -6140 6 UNEMPLOYMENT COMPENSATION 10100 41950 -6150 6 WORKER'S COMPENSATION 10100 41950 -6199 5 SUPPLIES 10100 41950 -6200 6 OFFICE SUPPLIES 10100 41950 -6210 6 OPERATING SUPPLIES 10100 41950 -6220 6 REPAIR & MAINT SUPPLIES 10100 41950 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 41950 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41950 -6299 5 OTHER CHARGES & SERVICES 10100 41950 -6300 6 PROFESSIONAL SERVICES 10100 41950 -6320 6 COMMUNICATIONS 10100 41950 -6330 6 TRANSPORTATION 10100 41950 -6350 6 PRINTING AND DUPLICATING 10100 41950 -6400 6 REPAIR & MAINT SERVICES 10100 41950 -6410 6 RENTALS 10100 41950 -6440 6 OTHER EXPENSES 10100 41950 -6500 5 CAPITAL OUTLAY 10100 41950 -6501 6 CAPITAL OUTLAY 10100 42110 -6001 4 EXPENDITURES /EXPENSES 10100 42110 -6099 5 PERSONAL SERVICES 10100 42110 -6100 6 WAGES AND SALARIES 10100 42110 -6101 7 WAGES & SALARIES -FT EMPLOY 25,745.41 211,243.17 211,243.17 10100 42110 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42110 -6111 7 SEVERANCE PAY 10,495.92 10,495.92 10,495.92 10100 42110 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42110 -6122 7 PERA COORDINATED PLAN 468.50 2,920.50 2,920.50 10100 42110 -6123 7 PERA POLICE & FIRE PLAN 1,883.35 17,069.38 17,069.38 10100 42110 -6125 7 FICA 483.39 3,081.64 3,081.64 10100 42110 -6126 7 MEDICARE CONTRIBUTIONS 265.24 872.89 872.89 10100 42110 -6130 6 INSURANCE BENEFITS 10100 42110 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,721.58 18,256.91 18,256.91 10100 42110 -6140 6 UNEMPLOYMENT COMPENSATION R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 42110 -6150 6 WORKER'S COMPENSATION 10100 42110 -6151 7 WORKER'S COMP INSURANCE 1,261.87 6,872.51 6,872.51 10100 42110 -6199 5 SUPPLIES 10100 42110 -6200 6 OFFICE SUPPLIES 10100 42110 -6201 7 OFFICE SUPPLIES 80.10 125.94 125.94 10100 42110 -6203 7 BOOKS /REFERENCE MATERIALS 28.00 28.00 10100 42110 -6210 6 OPERATING SUPPLIES 10100 42110 -6214 7 CLOTHING & PERSONAL EQUIPM 427.92 427.92 10100 42110 -6219 7 GENERAL OPERATING SUPPLIES 14.40 879.42 879.42 10100 42110 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 42110 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42110 -6243 7 MINOR COMPUTER EQUIPMENT 87.33 87.33 10100 42110 -6299 5 OTHER CHARGES & SERVICES 10100 42110 -6300 6 PROFESSIONAL SERVICES 10100 42110 -6307 7 PROFESSIONAL SERVICES 1,288.93 1,288.93 10100 42110 -6320 6 COMMUNICATIONS 10100 42110 -6321 7 TELEPHONE /PAGERS 89.24 1,223.25 1,223.25 10100 42110 -6330 6 TRANSPORTATION 10100 42110 -6331 7 TRAVEL EXPENSE /MILEAGE 48.13 175.95 175.95 10100 42110 -6333 7 FREIGHT /DRAYAGE 31.61 31.61 10100 42110 -6340 6 ADVERTISING 10100 42110 -6341 7 PERSONNEL ADVERTISING 1,024.25 1,024.25 10100 42110 -6350 6 PRINTING AND DUPLICATING 10100 42110 -6351 7 PRINTING 937.26 937.26 10100 42110 -6400 6 REPAIR & MAINT SERVICES 10100 42110 -6410 6 RENTALS 10100 42110 -6412 7 BLDGS /FACILITIES 998.44 5,978.44 5,978.44 10100 42110 -6421 7 SOFTWARE LICENSE 210.87 210.87 10100 42110 -6430 6 MISCELLANEOUS 10100 42110 -6431 7 SPECIAL EVENTS 325.00 325.00 10100 42110 -6432 7 CONFERENCES AND SCHOOLS 4,243.10 34,574.36 34,574.36 10100 42110 -6433 7 MEETING EXPENSES 13.00 317.81 317.81 10100 42110 -6434 7 DUES & SUBSCRIPTIONS 1,729.37 1,729.37 10100 42110 -6441 7 LICENSES, TAXES & FEES 1,980.00 1,980.00 10100 42120 -6001 4 EXPENDITURES /EXPENSES 10100 42120 -6099 5 PERSONAL SERVICES 10100 42120 -6100 6 WAGES AND SALARIES 10100 42120 -6101 7 WAGES & SALARIES -FT EMPLOY 46,441.28 452,631.04 452,631.04 10100 42120 -6102 7 OVERTIME -FT EMPLOYEES 9,907.08 53,380.30 53,380.30 10100 42120 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42120 -6111 7 SEVERANCE PAY 11,085.03 11,085.03 11,085.03 10100 42120 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42120 -6123 7 PERA POLICE & FIRE PLAN 5,916.55 53,131.15 53,131.15 10100 42120 -6126 7 MEDICARE CONTRIBUTIONS 873.42 6,111.96 6,111.96 10100 42120 -6130 6 INSURANCE BENEFITS 10100 42120 -6131 7 CAFETERIA PLAN CONTRIBUTIO 3,234.54 50,006.03 50,006.03 10100 42120 -6140 6 UNEMPLOYMENT COMPENSATION 10100 42120 -6150 6 WORKER'S COMPENSATION 10100 42120 -6151 7 WORKER'S COMP INSURANCE 3,550.47 19,654.56 19,654.56 10100 42120 -6199 5 SUPPLIES 10100 42120 -6200 6 OFFICE SUPPLIES 10100 42120 -6201 7 OFFICE SUPPLIES 22.44 135.76 135.76 10100 42120 -6210 6 OPERATING SUPPLIES 10100 42120 -6214 7 CLOTHING & PERSONAL EQUIPM 201.85 6,047.03 6,047.03 10100 42120 -6219 7 GENERAL OPERATING SUPPLIES 93.33 768.21 768.21 10100 42120 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 42120 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42120 -6299 5 OTHER CHARGES & SERVICES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 42120 -6300 6 PROFESSIONAL SERVICES 10100 42120 -6307 7 PROFESSIONAL SERVICES 1,105.25 1,826.11 1,826.11 10100 42120 -6320 6 COMMUNICATIONS 10100 42120 -6321 7 TELEPHONE /PAGERS 881.07 5,172.53 5,172.53 10100 42120 -6322 7 POSTAGE 14.19 14.19 10100 42120 -6330 6 TRANSPORTATION 10100 42120 -6331 7 TRAVEL EXPENSE /MILEAGE 4,279.76 4,279.76 10100 42120 -6333 7 FREIGHT /DRAYAGE 102.37 102.37 10100 42120 -6350 6 PRINTING AND DUPLICATING 10100 42120 -6351 7 PRINTING 50.56 50.56 50.56 10100 42120 -6400 6 REPAIR & MAINT SERVICES 10100 42120 -6410 6 RENTALS 10100 42120 -6430 6 MISCELLANEOUS 10100 42120 -6432 7 CONFERENCES AND SCHOOLS 12.75 12.75 10100 42120 -6433 7 MEETING EXPENSES 107.29 107.29 10100 42120 -6434 7 DUES & SUBSCRIPTIONS 478.00 478.00 10100 42120 -6440 6 OTHER EXPENSES 10100 42120 -6449 7 OTHER CONTRACTUAL SERVICE 10,674.80 10,674.80 10100 42120 -6500 5 CAPITAL OUTLAY 10100 42120 -6501 6 CAPITAL OUTLAY 10100 42123 -6001 4 EXPENDITURES /EXPENSES 10100 42123 -6099 5 PERSONAL SERVICES 10100 42123 -6100 6 WAGES AND SALARIES 10100 42123 -6101 7 WAGES & SALARIES -FT EMPLOY 205,833.38 2,084,653.79 2,084,653.79 10100 42123 -6102 7 OVERTIME -FT EMPLOYEES 19,177.38 163,812.85 163,812.85 10100 42123 -6103 7 WAGES -PART TIME EMPLOYEES 7,926.10 77,849.24 77,849.24 10100 42123 -6104 7 OVERTIME -PART TIME EMPLOYE 258.24 696.94 696.94 10100 42123 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42123 -6111 7 SEVERANCE PAY 43,502.62 43,566.43 43,566.43 10100 42123 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42123 -6122 7 PERA COORDINATED PLAN 592.85 6,840.20 6,840.20 10100 42123 -6123 7 PERA POLICE & FIRE PLAN 23,233.85 230,549.77 230,549.77 10100 42123 -6125 7 FICA 745.48 8,387.57 8,387.57 10100 42123 -6126 7 MEDICARE CONTRIBUTIONS 3,667.26 30,895.20 30,895.20 10100 42123 -6130 6 INSURANCE BENEFITS 10100 42123 -6131 7 CAFETERIA PLAN CONTRIBUTIO 17,411.93 270,185.77 270,185.77 10100 42123 -6140 6 UNEMPLOYMENT COMPENSATION 10100 42123 -6150 6 WORKER'S COMPENSATION 10100 42123 -6151 7 WORKER'S COMP INSURANCE 15,392.77 87,804.96 87,804.96 10100 42123 -6199 5 SUPPLIES 10100 42123 -6200 6 OFFICE SUPPLIES 10100 42123 -6201 7 OFFICE SUPPLIES 36.39 248.90 248.90 10100 42123 -6203 7 BOOKS /REFERENCE MATERIALS 785.08 785.08 10100 42123 -6210 6 OPERATING SUPPLIES 10100 42123 -6214 7 CLOTHING & PERSONAL EQUIPM 7,359.80 37,615.64 37,615.64 10100 42123 -6217 7 SAFETY SUPPLIES 334.84 1,119.43 1,119.43 10100 42123 -6219 7 GENERAL OPERATING SUPPLIES 3,882.17 15,126.31 15,126.31 10100 42123 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 42123 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42123 -6242 7 MINOR EQUIPMENT 13,093.44 13,199.94 13,199.94 10100 42123 -6243 7 MINOR COMPUTER EQUIPMENT 725.60 10,564.69 10,564.69 10100 42123 -6299 5 OTHER CHARGES & SERVICES 10100 42123 -6300 6 PROFESSIONAL SERVICES 10100 42123 -6305 7 MEDICAL SERVICES 786.50 5,392.50 5,392.50 10100 42123 -6307 7 PROFESSIONAL SERVICES 1,510.00 1,510.00 10100 42123 -6320 6 COMMUNICATIONS 10100 42123 -6321 7 TELEPHONE /PAGERS 1,062.14 7,302.76 7,302.76 10100 42123 -6329 7 OTHER COMMUNICATION SERVIC 5,699.59 31,402.99 31,402.99 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 42123 -6330 6 TRANSPORTATION 10100 42123 -6331 7 TRAVEL EXPENSE /MILEAGE 22.13 107.56 107.56 10100 42123 -6333 7 FREIGHT /DRAYAGE 79.74 79.74 10100 42123 -6340 6 ADVERTISING 10100 42123 -6341 7 PERSONNEL ADVERTISING 2,518.33 2,518.33 10100 42123 -6350 6 PRINTING AND DUPLICATING 10100 42123 -6351 7 PRINTING 639.83 7,873.18 7,873.18 10100 42123 -6400 6 REPAIR & MAINT SERVICES 10100 42123 -6402 7 EQUIPMENT SERVICES 1,664.00 12,967.54 12,967.54 10100 42123 -6408 7 COMMUNICATION /INFO SYSTEMS 13,640.25 13,640.25 10100 42123 -6410 6 RENTALS 10100 42123 -6412 7 BLDGS /FACILITIES 47.94 47.94 47.94 10100 42123 -6420 6 IS SERVICES /LICENSES /FEES 10100 42123 -6421 7 SOFTWARE LICENSE 540.00 540.00 10100 42123 -6423 7 LOGIS CHARGES 962.00 12,733.00 12,733.00 10100 42123 -6430 6 MISCELLANEOUS 10100 42123 -6434 7 DUES & SUBSCRIPTIONS 189.88 189.88 10100 42123 -6440 6 OTHER EXPENSES 10100 42123 -6441 7 LICENSES, TAXES & FEES 71.00 71.00 10100 42123 -6447 7 TOWING CHARGES 13, 811.41 14, 328.84 14, 328.84 10100 42123 -6448 7 PRISONER BOARDING CHARGES 22,931.52 97,259.79 97,259.79 10100 42123 -6449 7 OTHER CONTRACTUAL SERVICE 4,214.09 21,898.20 21,898.20 10100 42123 -6460 6 CENTRAL GARAGE CHARGES 10100 42123 -6461 7 FUEL CHARGES 8,292.15 97,768.69 97,768.69 10100 42123 -6462 7 FIXED CHARGES 14,255.13 156,521.05 156,521.05 10100 42123 -6463 7 REPAIR & MAINT CHARGES 3,272.87 85,657.27 85,657.27 10100 42123 -6500 5 CAPITAL OUTLAY 10100 42123 -6501 6 CAPITAL OUTLAY 10100 42123 -6550 7 MOTOR VEHICLES 7,200.00 7,200.00 10100 42151 -6001 4 EXPENDITURES /EXPENSES 10100 42151 -6099 5 PERSONAL SERVICES 10100 42151 -6100 6 WAGES AND SALARIES 10100 42151 -6101 7 WAGES & SALARIES -FT EMPLOY 32,720.43 400,635.42 400,635.42 10100 42151 -6102 7 OVERTIME -FT EMPLOYEES 3,169.75 29,989.27 29,989.27 10100 42151 -6103 7 WAGES -PART TIME EMPLOYEES 8,462.80 70,168.83 70,168.83 10100 42151 -6104 7 OVERTIME -PART TIME EMPLOYE 95.15 95.15 10100 42151 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42151 -6111 7 SEVERANCE PAY (20,553.21) 7,240.91 7,240.91 10100 42151 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42151 -6122 7 PERA COORDINATED PLAN 2,661.24 30,215.68 30,215.68 10100 42151 -6125 7 FICA 1,514.38 31,730.12 31,730.12 10100 42151 -6126 7 MEDICARE CONTRIBUTIONS 354.17 7,420.77 7,420.77 10100 42151 -6130 6 INSURANCE BENEFITS 10100 42151 -6131 7 CAFETERIA PLAN CONTRIBUTIO 4,347.64 77,087.26 77,087.26 10100 42151 -6140 6 UNEMPLOYMENT COMPENSATION 10100 42151 -6141 7 UNEMPLOYMENT COMPENSATION 11,698.00 11,698.00 10100 42151 -6150 6 WORKER'S COMPENSATION 10100 42151 -6151 7 WORKER'S COMP INSURANCE 518.56 3,244.54 3,244.54 10100 42151 -6199 5 SUPPLIES 10100 42151 -6200 6 OFFICE SUPPLIES 10100 42151 -6201 7 OFFICE SUPPLIES 398.56 2,747.84 2,747.84 10100 42151 -6202 7 COPYING SUPPLIES 345.13 345.13 10100 42151 -6210 6 OPERATING SUPPLIES 10100 42151 -6214 7 CLOTHING & PERSONAL EQUIPM 4,748.07 4,748.07 10100 42151 -6219 7 GENERAL OPERATING SUPPLIES 350.09 3,208.24 3,208.24 10100 42151 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 42151 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42151 -6242 7 MINOR EQUIPMENT 654.86 654.86 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 42151 -6243 7 MINOR COMPUTER EQUIPMENT 1,737.35 1,737.35 10100 42151 -6299 5 OTHER CHARGES & SERVICES 10100 42151 -6300 6 PROFESSIONAL SERVICES 10100 42151 -6305 7 MEDICAL SERVICES 76.00 4,363.00 4,363.00 10100 42151 -6307 7 PROFESSIONAL SERVICES 1,455.84 66,669.83 66,669.83 10100 42151 -6320 6 COMMUNICATIONS 10100 42151 -6321 7 TELEPHONE /PAGERS 1,923.13 21,739.81 21,739.81 10100 42151 -6329 7 OTHER COMMUNICATION SERVIC 1,385.13 7,836.47 7,836.47 10100 42151 -6330 6 TRANSPORTATION 10100 42151 -6340 6 ADVERTISING 10100 42151 -6341 7 PERSONNEL ADVERTISING 1,000.60 1,000.60 1,000.60 10100 42151 -6349 7 OTHER ADVERTISING 26.82 26.82 10100 42151 -6350 6 PRINTING AND DUPLICATING 10100 42151 -6351 7 PRINTING 2,113.51 2,113.51 10100 42151 -6400 6 REPAIR & MAINT SERVICES 10100 42151 -6402 7 EQUIPMENT SERVICES 1,063.95 22,076.40 22,076.40 10100 42151 -6403 7 BLDGS /FACILITIES MAINT SER 1,217.72 1,217.72 1,217.72 10100 42151 -6410 6 RENTALS 10100 42151 -6413 7 OFFICE EQUIPMENT 1,054.35 1,893.60 1,893.60 10100 42151 -6420 6 IS SERVICES /LICENSES /FEES 10100 42151 -6422 7 SOFTWARE MAINT 650.10 650.10 10100 42151 -6423 7 LOGIS CHARGES 11,130.00 88,777.00 88,777.00 10100 42151 -6430 6 MISCELLANEOUS 10100 42151 -6434 7 DUES & SUBSCRIPTIONS 50.00 50.00 10100 42151 -6440 6 OTHER EXPENSES 10100 42151 -6441 7 LICENSES, TAXES & FEES 126.20 891.26 891.26 10100 42151 -6500 5 CAPITAL OUTLAY 10100 42151 -6501 6 CAPITAL OUTLAY 10100 42170 -6001 4 EXPENDITURES /EXPENSES 10100 42170 -6099 5 PERSONAL SERVICES 10100 42170 -6100 6 WAGES AND SALARIES 10100 42170 -6101 7 WAGES & SALARIES -FT EMPLOY 2,966.59 30,843.96 30,843.96 10100 42170 -6102 7 OVERTIME -FT EMPLOYEES 563.65 5,085.14 5,085.14 10100 42170 -6103 7 WAGES -PART TIME EMPLOYEES 1,500.00 1,500.00 10100 42170 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42170 -6111 7 SEVERANCE PAY 187.52 187.52 187.52 10100 42170 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42170 -6122 7 PERA COORDINATED PLAN 211.81 2,155.71 2,155.71 10100 42170 -6125 7 FICA 243.11 2,427.29 2,427.29 10100 42170 -6126 7 MEDICARE CONTRIBUTIONS 56.87 567.68 567.68 10100 42170 -6130 6 INSURANCE BENEFITS 10100 42170 -6131 7 CAFETERIA PLAN CONTRIBUTIO 559.62 8,084.74 8,084.74 10100 42170 -6140 6 UNEMPLOYMENT COMPENSATION 10100 42170 -6150 6 WORKER'S COMPENSATION 10100 42170 -6151 7 WORKER'S COMP INSURANCE 277.17 1,624.07 1,624.07 10100 42170 -6199 5 SUPPLIES 10100 42170 -6200 6 OFFICE SUPPLIES 10100 42170 -6210 6 OPERATING SUPPLIES 10100 42170 -6211 7 CLEANING SUPPLIES 1,229.20 8,981.73 8,981.73 10100 42170 -6214 7 CLOTHING & PERSONAL EQUIPM 99.57 99.57 10100 42170 -6220 6 REPAIR & MAINT SUPPLIES 10100 42170 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 42170 -6239 7 OTHER REPAIR & MAINT SUPPL 321.54 5,762.93 5,762.93 10100 42170 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42170 -6242 7 MINOR EQUIPMENT 844.05 844.05 10100 42170 -6299 5 OTHER CHARGES & SERVICES 10100 42170 -6300 6 PROFESSIONAL SERVICES 10100 42170 -6320 6 COMMUNICATIONS R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 42170 -6330 6 TRANSPORTATION 10100 42170 -6380 6 UTILITY SERVICES 10100 42170 -6381 7 ELECTRIC 3,604.30 51,738.82 51,738.82 10100 42170 -6382 7 GAS 2,888.29 30, 597.22 30, 597.22 10100 42170 -6383 7 WATER 546.05 2,545.83 2,545.83 10100 42170 -6384 7 REFUSE DISPOSAL 597.68 2,701.68 2,701.68 10100 42170 -6385 7 SEWER 551.44 2,833.75 2,833.75 10100 42170 -6386 7 STORM SEWER 145.30 547.03 547.03 10100 42170 -6388 7 HAZARDOUS WASTE DISPOSAL 1,332.05 1,332.05 10100 42170 -6389 7 STREET LIGHTS 26.17 100.96 100.96 10100 42170 -6400 6 REPAIR & MAINT SERVICES 10100 42170 -6403 7 BLDGS /FACILITIES MAINT SER 6,412.11 38,576.46 38,576.46 10100 42170 -6405 7 PARK & LANDSCAPE SERVICES 378.10 378.10 10100 42170 -6409 7 OTHER REPAIR & MAINT SVCS 1,221.47 1,221.47 10100 42170 -6440 6 OTHER EXPENSES 10100 42170 -6441 7 LICENSES, TAXES & FEES 10.00 10.00 10100 42170 -6449 7 OTHER CONTRACTUAL SERVICE 529.84 529.84 10100 42170 -6500 5 CAPITAL OUTLAY 10100 42170 -6501 6 CAPITAL OUTLAY 10100 42170 -6520 7 BUILDINGS & FACILITIES 1,986.59 11,507.01 11,507.01 10100 42170 -6600 5 DEBT SERVICE 10100 42210 -6001 4 EXPENDITURES /EXPENSES 10100 42210 -6099 5 PERSONAL SERVICES 10100 42210 -6100 6 WAGES AND SALARIES 10100 42210 -6101 7 WAGES & SALARIES -FT EMPLOY 8,417.80 87,571.62 87,571.62 10100 42210 -6103 7 WAGES -PART TIME EMPLOYEES 89,776.42 221,782.26 221,782.26 10100 42210 -6111 7 SEVERANCE PAY 168.21 168.21 168.21 10100 42210 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42210 -6122 7 PERA COORDINATED PLAN 22.67 22.67 10100 42210 -6123 7 PERA POLICE & FIRE PLAN 883.87 9,155.39 9,155.39 10100 42210 -6125 7 FICA 5,354.84 12, 825.91 12, 825.91 10100 42210 -6126 7 MEDICARE CONTRIBUTIONS 1,252.37 2,999.63 2,999.63 10100 42210 -6127 7 FIRE RELIEF ASSOCIATION 161,019.00 161,019.00 10100 42210 -6130 6 INSURANCE BENEFITS 10100 42210 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,077.95 16,669.34 16,669.34 10100 42210 -6140 6 UNEMPLOYMENT COMPENSATION 10100 42210 -6150 6 WORKER'S COMPENSATION 10100 42210 -6151 7 WORKER'S COMP INSURANCE 849.39 21,147.29 21,147.29 10100 42210 -6199 5 SUPPLIES 10100 42210 -6200 6 OFFICE SUPPLIES 10100 42210 -6201 7 OFFICE SUPPLIES 64.53 64.53 64.53 10100 42210 -6203 7 BOOKS /REFERENCE MATERIALS 5,496.31 5,496.31 10100 42210 -6210 6 OPERATING SUPPLIES 10100 42210 -6214 7 CLOTHING & PERSONAL EQUIPM 1,252.05 17,439.54 17,439.54 10100 42210 -6217 7 SAFETY SUPPLIES 167.75 167.75 167.75 10100 42210 -6219 7 GENERAL OPERATING SUPPLIES 887.63 18,153.38 18,153.38 10100 42210 -6220 6 REPAIR & MAINT SUPPLIES 10100 42210 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 42210 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42210 -6241 7 SMALL TOOLS 216.62 216.62 10100 42210 -6242 7 MINOR EQUIPMENT 15,293.23 15,293.23 10100 42210 -6299 5 OTHER CHARGES & SERVICES 10100 42210 -6300 6 PROFESSIONAL SERVICES 10100 42210 -6305 7 MEDICAL SERVICES 4,983.00 5,978.50 5,978.50 10100 42210 -6320 6 COMMUNICATIONS 10100 42210 -6321 7 TELEPHONE /PAGERS 620.63 12,838.49 12,838.49 10100 42210 -6323 7 RADIO COMMUNICATIONS 1,669.50 12,513.55 12,513.55 10100 42210 -6330 6 TRANSPORTATION R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 42210 -6331 7 TRAVEL EXPENSE /MILEAGE 62.41 365.91 365.91 10100 42210 -6341 7 PERSONNEL ADVERTISING 275.15 275.15 10100 42210 -6342 7 LEGAL NOTICES 57.20 57.20 10100 42210 -6350 6 PRINTING AND DUPLICATING 10100 42210 -6351 7 PRINTING 520.20 520.20 10100 42210 -6380 6 UTILITY SERVICES 10100 42210 -6381 7 ELECTRIC 1,423.06 19,139.60 19,139.60 10100 42210 -6382 7 GAS 2,543.46 25, 874.81 25, 874.81 10100 42210 -6383 7 WATER 489.37 1,666.79 1,666.79 10100 42210 -6385 7 SEWER 502.07 2,023.82 2,023.82 10100 42210 -6400 6 REPAIR & MAINT SERVICES 10100 42210 -6402 7 EQUIPMENT SERVICES 1,068.84 1,068.84 10100 42210 -6410 6 RENTALS 10100 42210 -6420 6 IS SERVICES /LICENSES /FEES 10100 42210 -6421 7 SOFTWARE LICENSE 921.33 921.33 10100 42210 -6422 7 SOFTWARE MAINT 709.10 709.10 10100 42210 -6430 6 MISCELLANEOUS 10100 42210 -6431 7 SPECIAL EVENTS 92.54 92.54 10100 42210 -6432 7 CONFERENCES AND SCHOOLS 572.04 13,532.75 13,532.75 10100 42210 -6433 7 MEETING EXPENSES 229.86 229.86 10100 42210 -6434 7 DUES & SUBSCRIPTIONS 135.00 2,243.66 2,243.66 10100 42210 -6440 6 OTHER EXPENSES 10100 42210 -6442 7 COURT AWARDS /SETTLEMENTS 735.00 735.00 10100 42210 -6443 7 PRIZE AWARDS /EXPENSE REIMB 1,805.55 1,805.55 10100 42210 -6460 6 CENTRAL GARAGE CHARGES 10100 42210 -6461 7 FUEL CHARGES 974.43 9,739.13 9,739.13 10100 42210 -6462 7 FIXED CHARGES 10,052.58 120,664.84 120,664.84 10100 42210 -6463 7 REPAIR & MAINT CHARGES 4,497.31 36,388.10 36,388.10 10100 42210 -6500 5 CAPITAL OUTLAY 10100 42210 -6501 6 CAPITAL OUTLAY 10100 42410 -6001 4 EXPENDITURES /EXPENSES 10100 42410 -6099 5 PERSONAL SERVICES 10100 42410 -6100 6 WAGES AND SALARIES 10100 42410 -6101 7 WAGES & SALARIES -FT EMPLOY 20,273.60 202,906.19 202,906.19 10100 42410 -6102 7 OVERTIME -FT EMPLOYEES 69.45 835.09 835.09 10100 42410 -6103 7 WAGES -PART TIME EMPLOYEES 5,483.50 5,483.50 10100 42410 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42410 -6111 7 SEVERANCE PAY 585.55 585.55 585.55 10100 42410 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42410 -6122 7 PERA COORDINATED PLAN 1,220.60 12,224.65 12,224.65 10100 42410 -6125 7 FICA 1,309.22 13,103.54 13,103.54 10100 42410 -6126 7 MEDICARE CONTRIBUTIONS 306.18 3,064.53 3,064.53 10100 42410 -6130 6 INSURANCE BENEFITS 10100 42410 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,734.53 26,265.10 26,265.10 10100 42410 -6140 6 UNEMPLOYMENT COMPENSATION 10100 42410 -6150 6 WORKER'S COMPENSATION 10100 42410 -6151 7 WORKER'S COMP INSURANCE 356.22 2,093.49 2,093.49 10100 42410 -6199 5 SUPPLIES 10100 42410 -6200 6 OFFICE SUPPLIES 10100 42410 -6201 7 OFFICE SUPPLIES 273.45 273.45 10100 42410 -6210 6 OPERATING SUPPLIES 10100 42410 -6214 7 CLOTHING & PERSONAL EQUIPM 21.30 231.27 231.27 10100 42410 -6219 7 GENERAL OPERATING SUPPLIES 238.38 238.38 10100 42410 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 42410 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42410 -6243 7 MINOR COMPUTER EQUIPMENT 5,911.15 5,911.15 10100 42410 -6299 5 OTHER CHARGES & SERVICES 10100 42410 -6300 6 PROFESSIONAL SERVICES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 42410 -6307 7 PROFESSIONAL SERVICES 4,725.60 34,322.88 34,322.88 10100 42410 -6320 6 COMMUNICATIONS 10100 42410 -6321 7 TELEPHONE /PAGERS 238.20 1,642.27 1,642.27 10100 42410 -6329 7 OTHER COMMUNICATION SERVIC 163.17 1,412.23 1,412.23 10100 42410 -6330 6 TRANSPORTATION 10100 42410 -6331 7 TRAVEL EXPENSE /MILEAGE 23.74 23.74 10100 42410 -6341 7 PERSONNEL ADVERTISING 960.94 960.94 10100 42410 -6350 6 PRINTING AND DUPLICATING 10100 42410 -6351 7 PRINTING 896.55 1,109.72 1,109.72 10100 42410 -6380 6 UTILITY SERVICES 10100 42410 -6400 6 REPAIR & MAINT SERVICES 10100 42410 -6420 6 IS SERVICES /LICENSES /FEES 10100 42410 -6421 7 SOFTWARE LICENSE 540.00 540.00 10100 42410 -6423 7 LOGIS CHARGES 3,620.00 23,267.00 23,267.00 10100 42410 -6430 6 MISCELLANEOUS 10100 42410 -6432 7 CONFERENCES AND SCHOOLS 2,387.00 2,387.00 10100 42410 -6434 7 DUES & SUBSCRIPTIONS 200.00 350.00 350.00 10100 42410 -6440 6 OTHER EXPENSES 10100 42410 -6460 6 CENTRAL GARAGE CHARGES 10100 42410 -6461 7 FUEL CHARGES 106.66 1,843.70 1,843.70 10100 42410 -6462 7 FIXED CHARGES 557.02 6,698.48 6,698.48 10100 42410 -6463 7 REPAIR & MAINT CHARGES 81.00 2,487.25 2,487.25 10100 42410 -6500 5 CAPITAL OUTLAY 10100 42410 -6501 6 CAPITAL OUTLAY 10100 42510 -6001 4 EXPENDITURES /EXPENSES 10100 42510 -6099 5 PERSONAL SERVICES 10100 42510 -6100 6 WAGES AND SALARIES 10100 42510 -6101 7 WAGES & SALARIES -FT EMPLOY 3,892.40 40,418.62 40,418.62 10100 42510 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42510 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42510 -6122 7 PERA COORDINATED PLAN 233.53 2,405.31 2,405.31 10100 42510 -6123 7 PERA POLICE & FIRE PLAN 34.33 34.33 10100 42510 -6125 7 FICA 250.81 2,642.99 2,642.99 10100 42510 -6126 7 MEDICARE CONTRIBUTIONS 58.65 618.11 618.11 10100 42510 -6130 6 INSURANCE BENEFITS 10100 42510 -6140 6 UNEMPLOYMENT COMPENSATION 10100 42510 -6150 6 WORKER'S COMPENSATION 10100 42510 -6151 7 WORKER'S COMP INSURANCE 42.53 260.42 260.42 10100 42510 -6199 5 SUPPLIES 10100 42510 -6200 6 OFFICE SUPPLIES 10100 42510 -6201 7 OFFICE SUPPLIES 410.53 410.53 10100 42510 -6203 7 BOOKS /REFERENCE MATERIALS 479.95 479.95 479.95 10100 42510 -6210 6 OPERATING SUPPLIES 10100 42510 -6219 7 GENERAL OPERATING SUPPLIES 1,119.73 1,119.73 10100 42510 -6220 6 REPAIR & MAINT SUPPLIES 10100 42510 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 42510 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42510 -6299 5 OTHER CHARGES & SERVICES 10100 42510 -6300 6 PROFESSIONAL SERVICES 10100 42510 -6320 6 COMMUNICATIONS 10100 42510 -6330 6 TRANSPORTATION 10100 42510 -6350 6 PRINTING AND DUPLICATING 10100 42510 -6380 6 UTILITY SERVICES 10100 42510 -6381 7 ELECTRIC 24.71 325.35 325.35 10100 42510 -6400 6 REPAIR & MAINT SERVICES 10100 42510 -6402 7 EQUIPMENT SERVICES 4,063.20 4,063.20 10100 42510 -6408 7 COMMUNICATION /INFO SYSTEMS 834.75 834.75 10100 42510 -6430 6 MISCELLANEOUS R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 42510 -6432 7 CONFERENCES AND SCHOOLS (185.00) 1,650.00 1,650.00 10100 42510 -6434 7 DUES & SUBSCRIPTIONS 135.00 135.00 10100 43110 -6001 4 EXPENDITURES /EXPENSES 10100 43110 -6099 5 PERSONAL SERVICES 10100 43110 -6100 6 WAGES AND SALARIES 10100 43110 -6101 7 WAGES & SALARIES -FT EMPLOY 24,191.00 262,878.19 262,878.19 10100 43110 -6102 7 OVERTIME -FT EMPLOYEES 179.32 2,578.20 2,578.20 10100 43110 -6103 7 WAGES -PART TIME EMPLOYEES 6,087.24 6,087.24 10100 43110 -6104 7 OVERTIME -PART TIME EMPLOYE 90.00 90.00 10100 43110 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 43110 -6111 7 SEVERANCE PAY 16,067.27 16,067.27 16,067.27 10100 43110 -6120 6 RETIREMENT CONTRIBUTIONS 10100 43110 -6122 7 PERA COORDINATED PLAN 1,462.20 15,985.67 15,985.67 10100 43110 -6125 7 FICA 2,034.63 17,737.59 17,737.59 10100 43110 -6126 7 MEDICARE CONTRIBUTIONS 592.88 4,320.20 4,320.20 10100 43110 -6130 6 INSURANCE BENEFITS 10100 43110 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,944.37 46,936.16 46,936.16 10100 43110 -6140 6 UNEMPLOYMENT COMPENSATION 10100 43110 -6150 6 WORKER'S COMPENSATION 10100 43110 -6151 7 WORKER'S COMP INSURANCE 452.77 2,153.95 2,153.95 10100 43110 -6199 5 SUPPLIES 10100 43110 -6200 6 OFFICE SUPPLIES 10100 43110 -6201 7 OFFICE SUPPLIES 183.64 324.51 324.51 10100 43110 -6203 7 BOOKS /REFERENCE MATERIALS 20.00 20.00 10100 43110 -6210 6 OPERATING SUPPLIES 10100 43110 -6214 7 CLOTHING & PERSONAL EQUIPM 148.99 365.99 365.99 10100 43110 -6217 7 SAFETY SUPPLIES 55.00 201.91 201.91 10100 43110 -6219 7 GENERAL OPERATING SUPPLIES 17.03 916.79 916.79 10100 43110 -6220 6 REPAIR & MAINT SUPPLIES 10100 43110 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 43110 -6242 7 MINOR EQUIPMENT 319.49 319.49 319.49 10100 43110 -6243 7 MINOR COMPUTER EQUIPMENT 1,957.46 1,957.46 10100 43110 -6299 5 OTHER CHARGES & SERVICES 10100 43110 -6300 6 PROFESSIONAL SERVICES 10100 43110 -6302 7 ARCH, ENG & PLANNING 1,178.97 8,114.93 8,114.93 10100 43110 -6307 7 PROFESSIONAL SERVICES 4,824.91 4,824.91 10100 43110 -6320 6 COMMUNICATIONS 10100 43110 -6321 7 TELEPHONE /PAGERS 391.88 797.11 797.11 10100 43110 -6330 6 TRANSPORTATION 10100 43110 -6331 7 TRAVEL EXPENSE /MILEAGE 64.19 64.19 10100 43110 -6333 7 FREIGHT /DRAYAGE 16.90 16.90 10100 43110 -6340 6 ADVERTISING 10100 43110 -6350 6 PRINTING AND DUPLICATING 10100 43110 -6351 7 PRINTING 543.74 543.74 10100 43110 -6400 6 REPAIR & MAINT SERVICES 10100 43110 -6408 7 COMMUNICATION /INFO SYSTEMS 363.00 363.00 10100 43110 -6420 6 IS SERVICES /LICENSES /FEES 10100 43110 -6421 7 SOFTWARE LICENSE 4,062.87 4,062.87 10100 43110 -6430 6 MISCELLANEOUS 10100 43110 -6432 7 CONFERENCES AND SCHOOLS 468.00 2,248.65 2,248.65 10100 43110 -6433 7 MEETING EXPENSES 10.00 19.79 19.79 10100 43110 -6434 7 DUES & SUBSCRIPTIONS 1,108.83 1,108.83 10100 43110 -6442 7 COURT AWARDS /SETTLEMENTS 1,715.00 1,715.00 10100 43110 -6461 7 FUEL CHARGES 17.30 2,497.01 2,497.01 10100 43110 -6462 7 FIXED CHARGES 683.11 8,220.92 8,220.92 10100 43110 -6463 7 REPAIR & MAINT CHARGES 1,011.99 1,011.99 10100 43110 -6500 5 CAPITAL OUTLAY 10100 43110 -6501 6 CAPITAL OUTLAY R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... 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Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 43110 -6540 7 EQUIPMENT & MACHINERY 84.14 84.14 10100 43120 -6001 4 EXPENDITURES /EXPENSES 10100 43120 -6099 5 PERSONAL SERVICES 10100 43120 -6100 6 WAGES AND SALARIES 10100 43120 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 43120 -6120 6 RETIREMENT CONTRIBUTIONS 10100 43120 -6130 6 INSURANCE BENEFITS 10100 43120 -6140 6 UNEMPLOYMENT COMPENSATION 10100 43120 -6150 6 WORKER'S COMPENSATION 10100 43120 -6199 5 SUPPLIES 10100 43120 -6200 6 OFFICE SUPPLIES 10100 43120 -6210 6 OPERATING SUPPLIES 10100 43120 -6220 6 REPAIR & MAINT SUPPLIES 10100 43120 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 43120 -6299 5 OTHER CHARGES & SERVICES 10100 43120 -6300 6 PROFESSIONAL SERVICES 10100 43120 -6320 6 COMMUNICATIONS 10100 43120 -6330 6 TRANSPORTATION 10100 43120 -6340 6 ADVERTISING 10100 43120 -6350 6 PRINTING AND DUPLICATING 10100 43120 -6400 6 REPAIR & MAINT SERVICES 10100 43120 -6420 6 IS SERVICES /LICENSES /FEES 10100 43120 -6430 6 MISCELLANEOUS 10100 43120 -6440 6 OTHER EXPENSES 10100 43120 -6460 6 CENTRAL GARAGE CHARGES 10100 43120 -6500 5 CAPITAL OUTLAY 10100 43120 -6501 6 CAPITAL OUTLAY 10100 43220 -6001 4 EXPENDITURES /EXPENSES 10100 43220 -6099 5 PERSONAL SERVICES 10100 43220 -6100 6 WAGES AND SALARIES 10100 43220 -6101 7 WAGES & SALARIES -FT EMPLOY 35,501.63 377,009.13 377,009.13 10100 43220 -6102 7 OVERTIME -FT EMPLOYEES 1,367.33 3,673.89 3,673.89 10100 43220 -6103 7 WAGES -PART TIME EMPLOYEES 23,113.27 23,113.27 10100 43220 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 43220 -6111 7 SEVERANCE PAY (2,272.76) (2,272.76) (2,272.76) 10100 43220 -6120 6 RETIREMENT CONTRIBUTIONS 10100 43220 -6122 7 PERA COORDINATED PLAN 2,212.16 22,841.23 22,841.23 10100 43220 -6125 7 FICA 2,108.39 24, 302.53 24, 302.53 10100 43220 -6126 7 MEDICARE CONTRIBUTIONS 493.10 5,683.67 5,683.67 10100 43220 -6130 6 INSURANCE BENEFITS 10100 43220 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,910.65 51,637.34 51,637.34 10100 43220 -6140 6 UNEMPLOYMENT COMPENSATION 10100 43220 -6141 7 UNEMPLOYMENT COMPENSATION 2,323.00 2,323.00 10100 43220 -6150 6 WORKER'S COMPENSATION 10100 43220 -6151 7 WORKER'S COMP INSURANCE 3,269.78 19,820.23 19,820.23 10100 43220 -6199 5 SUPPLIES 10100 43220 -6200 6 OFFICE SUPPLIES 10100 43220 -6201 7 OFFICE SUPPLIES 249.00 249.00 10100 43220 -6203 7 BOOKS /REFERENCE MATERIALS 24.50 24.50 10100 43220 -6210 6 OPERATING SUPPLIES 10100 43220 -6214 7 CLOTHING & PERSONAL EQUIPM 100.00 100.00 10100 43220 -6217 7 SAFETY SUPPLIES 917.25 1,322.00 1,322.00 10100 43220 -6219 7 GENERAL OPERATING SUPPLIES 118.03 2,220.57 2,220.57 10100 43220 -6220 6 REPAIR & MAINT SUPPLIES 10100 43220 -6224 7 STREET MAINT MATERIALS 4,543.54 73,221.76 73,221.76 10100 43220 -6226 7 SIGNS & STRIPING MATERIALS 1,046.62 1,046.62 1,046.62 10100 43220 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 43220 -6240 6 SMALL TOOLS & MINOR EQUIPMENT R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 43220 -6241 7 SMALL TOOLS 151.69 528.42 528.42 10100 43220 -6242 7 MINOR EQUIPMENT 793.91 921.68 921.68 10100 43220 -6299 5 OTHER CHARGES & SERVICES 10100 43220 -6300 6 PROFESSIONAL SERVICES 10100 43220 -6320 6 COMMUNICATIONS 10100 43220 -6321 7 TELEPHONE /PAGERS 101.02 1,112.09 1,112.09 10100 43220 -6330 6 TRANSPORTATION 10100 43220 -6331 7 TRAVEL EXPENSE /MILEAGE 34.27 126.88 126.88 10100 43220 -6340 6 ADVERTISING 10100 43220 -6341 7 PERSONNEL ADVERTISING 603.13 603.13 10100 43220 -6350 6 PRINTING AND DUPLICATING 10100 43220 -6380 6 UTILITY SERVICES 10100 43220 -6384 7 REFUSE DISPOSAL 801.09 2,348.09 2,348.09 10100 43220 -6400 6 REPAIR & MAINT SERVICES 10100 43220 -6404 7 STREET MAINT SERVICES 47,302.75 47,302.75 10100 43220 -6408 7 COMMUNICATION /INFO SYSTEMS 56.50 1,120.50 1,120.50 10100 43220 -6417 7 UNIFORMS 203.02 1,347.21 1,347.21 10100 43220 -6430 6 MISCELLANEOUS 10100 43220 -6432 7 CONFERENCES AND SCHOOLS 735.00 1,469.85 1,469.85 10100 43220 -6433 7 MEETING EXPENSES 45.99 97.86 97.86 10100 43220 -6434 7 DUES & SUBSCRIPTIONS 534.23 534.23 10100 43220 -6440 6 OTHER EXPENSES 10100 43220 -6449 7 OTHER CONTRACTUAL SERVICE 4,886.51 4,886.51 10100 43220 -6460 6 CENTRAL GARAGE CHARGES 10100 43220 -6461 7 FUEL CHARGES 3,052.19 35, 581.81 35, 581.81 10100 43220 -6462 7 FIXED CHARGES 24,002.76 279,385.07 279,385.07 10100 43220 -6463 7 REPAIR & MAINT CHARGES 6,247.38 128,240.65 128,240.65 10100 43220 -6500 5 CAPITAL OUTLAY 10100 43220 -6501 6 CAPITAL OUTLAY 10100 43220 -6540 7 EQUIPMENT & MACHINERY 13, 000.00 13, 000.00 13, 000.00 10100 43221 -6001 4 EXPENDITURES /EXPENSES 10100 43221 -6099 5 PERSONAL SERVICES 10100 43221 -6100 6 WAGES AND SALARIES 10100 43221 -6101 7 WAGES & SALARIES -FT EMPLOY 8,833.71 88,623.37 88,623.37 10100 43221 -6102 7 OVERTIME -FT EMPLOYEES 251.10 1,136.84 1,136.84 10100 43221 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 43221 -6111 7 SEVERANCE PAY 393.48 393.48 393.48 10100 43221 -6120 6 RETIREMENT CONTRIBUTIONS 10100 43221 -6122 7 PERA COORDINATED PLAN 545.10 5,385.69 5,385.69 10100 43221 -6125 7 FICA 577.50 4,961.37 4,961.37 10100 43221 -6126 7 MEDICARE CONTRIBUTIONS 135.06 1,160.32 1,160.32 10100 43221 -6130 6 INSURANCE BENEFITS 10100 43221 -6131 7 CAFETERIA PLAN CONTRIBUTIO 687.09 15,737.34 15,737.34 10100 43221 -6140 6 UNEMPLOYMENT COMPENSATION 10100 43221 -6150 6 WORKER'S COMPENSATION 10100 43221 -6151 7 WORKER'S COMP INSURANCE 1,087.03 6,270.29 6,270.29 10100 43221 -6199 5 SUPPLIES 10100 43221 -6200 6 OFFICE SUPPLIES 10100 43221 -6201 7 OFFICE SUPPLIES 5.40 5.40 10100 43221 -6210 6 OPERATING SUPPLIES 10100 43221 -6220 6 REPAIR & MAINT SUPPLIES 10100 43221 -6226 7 SIGNS & STRIPING MATERIALS 8,791.85 27,018.73 27,018.73 10100 43221 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 43221 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 43221 -6299 5 OTHER CHARGES & SERVICES 10100 43221 -6300 6 PROFESSIONAL SERVICES 10100 43221 -6320 6 COMMUNICATIONS 10100 43221 -6330 6 TRANSPORTATION R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 43221 -6350 6 PRINTING AND DUPLICATING 10100 43221 -6380 6 UTILITY SERVICES 10100 43221 -6381 7 ELECTRIC 2,747.76 17,457.84 17,457.84 10100 43221 -6400 6 REPAIR & MAINT SERVICES 10100 43221 -6407 7 TRAFFIC SIGNALS MAINT 1,933.44 1,933.44 10100 43221 -6500 5 CAPITAL OUTLAY 10100 43221 -6501 6 CAPITAL OUTLAY 10100 43221 -6600 5 DEBT SERVICE 10100 43225 -6001 4 EXPENDITURES /EXPENSES 10100 43225 -6099 5 PERSONAL SERVICES 10100 43225 -6100 6 WAGES AND SALARIES 10100 43225 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 43225 -6120 6 RETIREMENT CONTRIBUTIONS 10100 43225 -6130 6 INSURANCE BENEFITS 10100 43225 -6140 6 UNEMPLOYMENT COMPENSATION 10100 43225 -6150 6 WORKER'S COMPENSATION 10100 43225 -6199 5 SUPPLIES 10100 43225 -6200 6 OFFICE SUPPLIES 10100 43225 -6210 6 OPERATING SUPPLIES 10100 43225 -6220 6 REPAIR & MAINT SUPPLIES 10100 43225 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 43225 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 43225 -6299 5 OTHER CHARGES & SERVICES 10100 43225 -6300 6 PROFESSIONAL SERVICES 10100 43225 -6320 6 COMMUNICATIONS 10100 43225 -6330 6 TRANSPORTATION 10100 43225 -6400 6 REPAIR & MAINT SERVICES 10100 44110 -6001 4 EXPENDITURES /EXPENSES 10100 44110 -6100 6 WAGES AND SALARIES 10100 44110 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 44110 -6120 6 RETIREMENT CONTRIBUTIONS 10100 44110 -6130 6 INSURANCE BENEFITS 10100 44110 -6140 6 UNEMPLOYMENT COMPENSATION 10100 44110 -6150 6 WORKER'S COMPENSATION 10100 44110 -6199 5 SUPPLIES 10100 44110 -6200 6 OFFICE SUPPLIES 10100 44110 -6210 6 OPERATING SUPPLIES 10100 44110 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 44110 -6299 5 OTHER CHARGES & SERVICES 10100 44110 -6300 6 PROFESSIONAL SERVICES 10100 44110 -6430 6 MISCELLANEOUS 10100 44110 -6440 6 OTHER EXPENSES 10100 44110 -6449 7 OTHER CONTRACTUAL SERVICE 12,875.00 123,172.45 123,172.45 10100 45010 -6001 4 EXPENDITURES /EXPENSES 10100 45010 -6099 5 PERSONAL SERVICES 10100 45010 -6100 6 WAGES AND SALARIES 10100 45010 -6101 7 WAGES & SALARIES -FT EMPLOY 11,878.01 123,466.63 123,466.63 10100 45010 -6102 7 OVERTIME -FT EMPLOYEES 124.30 124.30 10100 45010 -6103 7 WAGES -PART TIME EMPLOYEES 22.60 22.60 10100 45010 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45010 -6111 7 SEVERANCE PAY 2,603.19 2,603.19 2,603.19 10100 45010 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45010 -6122 7 PERA COORDINATED PLAN 712.68 7,415.39 7,415.39 10100 45010 -6125 7 FICA 868.34 7,452.66 7,452.66 10100 45010 -6126 7 MEDICARE CONTRIBUTIONS 203.08 1,742.96 1,742.96 10100 45010 -6130 6 INSURANCE BENEFITS 10100 45010 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,029.22 16,079.47 16,079.47 10100 45010 -6140 6 UNEMPLOYMENT COMPENSATION R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 45010 -6150 6 WORKER'S COMPENSATION 10100 45010 -6151 7 WORKER'S COMP INSURANCE 132.69 748.96 748.96 10100 45010 -6199 5 SUPPLIES 10100 45010 -6200 6 OFFICE SUPPLIES 10100 45010 -6210 6 OPERATING SUPPLIES 10100 45010 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45010 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45010 -6299 5 OTHER CHARGES & SERVICES 10100 45010 -6300 6 PROFESSIONAL SERVICES 10100 45010 -6320 6 COMMUNICATIONS 10100 45010 -6321 7 TELEPHONE /PAGERS 32.16 195.05 195.05 10100 45010 -6330 6 TRANSPORTATION 10100 45010 -6340 6 ADVERTISING 10100 45010 -6350 6 PRINTING AND DUPLICATING 10100 45010 -6400 6 REPAIR & MAINT SERVICES 10100 45010 -6402 7 EQUIPMENT SERVICES 2,463.00 2,463.00 10100 45010 -6410 6 RENTALS 10100 45010 -6413 7 OFFICE EQUIPMENT 383.62 2,299.12 2,299.12 10100 45010 -6430 6 MISCELLANEOUS 10100 45010 -6432 7 CONFERENCES AND SCHOOLS 180.00 180.00 10100 45010 -6442 7 COURT AWARDS /SETTLEMENTS 980.00 980.00 10100 45010 -6500 5 CAPITAL OUTLAY 10100 45010 -6501 6 CAPITAL OUTLAY 10100 45110 -6001 4 EXPENDITURES /EXPENSES 10100 45110 -6099 5 PERSONAL SERVICES 10100 45110 -6100 6 WAGES AND SALARIES 10100 45110 -6101 7 WAGES & SALARIES -FT EMPLOY 20,785.21 220,344.95 220,344.95 10100 45110 -6103 7 WAGES -PART TIME EMPLOYEES 3,647.77 34,806.28 34,806.28 10100 45110 -6104 7 OVERTIME -PART TIME EMPLOYE 319.88 319.88 10100 45110 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45110 -6111 7 SEVERANCE PAY 4,077.17 4,077.17 4,077.17 10100 45110 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45110 -6122 7 PERA COORDINATED PLAN 1,419.21 14,703.78 14,703.78 10100 45110 -6125 7 FICA 1,735.38 15, 554.00 15, 554.00 10100 45110 -6126 7 MEDICARE CONTRIBUTIONS 405.86 3,637.66 3,637.66 10100 45110 -6130 6 INSURANCE BENEFITS 10100 45110 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,058.44 31,511.08 31,511.08 10100 45110 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45110 -6150 6 WORKER'S COMPENSATION 10100 45110 -6151 7 WORKER'S COMP INSURANCE 306.10 1,802.12 1,802.12 10100 45110 -6199 5 SUPPLIES 10100 45110 -6200 6 OFFICE SUPPLIES 10100 45110 -6201 7 OFFICE SUPPLIES 236.78 4,577.01 4,577.01 10100 45110 -6210 6 OPERATING SUPPLIES 10100 45110 -6217 7 SAFETY SUPPLIES 539.34 539.34 10100 45110 -6219 7 GENERAL OPERATING SUPPLIES 1,334.41 3,265.10 3,265.10 10100 45110 -6220 6 REPAIR & MAINT SUPPLIES 10100 45110 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45110 -6239 7 OTHER REPAIR & MAINT SUPPL 21.16 21.16 10100 45110 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45110 -6243 7 MINOR COMPUTER EQUIPMENT 1,298.59 1,298.59 10100 45110 -6299 5 OTHER CHARGES & SERVICES 10100 45110 -6300 6 PROFESSIONAL SERVICES 10100 45110 -6320 6 COMMUNICATIONS 10100 45110 -6321 7 TELEPHONE /PAGERS 24.79 24.79 24.79 10100 45110 -6322 7 POSTAGE 626.23 7,688.26 7,688.26 10100 45110 -6330 6 TRANSPORTATION 10100 45110 -6331 7 TRAVEL EXPENSE /MILEAGE 85.88 745.78 745.78 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 45110 -6340 6 ADVERTISING 10100 45110 -6341 7 PERSONNEL ADVERTISING 276.95 1,103.49 1,103.49 10100 45110 -6349 7 OTHER ADVERTISING 933.00 933.00 10100 45110 -6350 6 PRINTING AND DUPLICATING 10100 45110 -6351 7 PRINTING 3,381.00 6,959.92 6,959.92 10100 45110 -6400 6 REPAIR & MAINT SERVICES 10100 45110 -6402 7 EQUIPMENT SERVICES 286.53 5,272.99 5,272.99 10100 45110 -6403 7 BLDGS /FACILITIES MAINT SER 854.51 854.51 10100 45110 -6410 6 RENTALS 10100 45110 -6420 6 IS SERVICES /LICENSES /FEES 10100 45110 -6421 7 SOFTWARE LICENSE 210.87 210.87 10100 45110 -6422 7 SOFTWARE MAINT 3,188.00 3,188.00 10100 45110 -6430 6 MISCELLANEOUS 10100 45110 -6432 7 CONFERENCES AND SCHOOLS 220.00 220.00 10100 45110 -6434 7 DUES & SUBSCRIPTIONS 10.00 10.00 10100 45110 -6435 7 CREDIT CARD FEES 426.79 9,364.05 9,364.05 10100 45110 -6440 6 OTHER EXPENSES 10100 45110 -6441 7 LICENSES, TAXES & FEES 1,161.00 1,161.00 10100 45110 -6449 7 OTHER CONTRACTUAL SERVICE 408.92 9,074.29 9,074.29 10100 45110 -6460 6 CENTRAL GARAGE CHARGES 10100 45110 -6490 6 OTHER MISC COSTS /EXPENSES 10100 45110 -6500 5 CAPITAL OUTLAY 10100 45110 -6501 6 CAPITAL OUTLAY 10100 45111 -5550 5 DIRECT COST OF SALES 10100 45111 -5580 6 COST OF GOODS SOLD 10100 45111 -5586 7 COST OF SALES -MISC 2,962.00 14,903.30 14,903.30 10100 45111 -6001 4 EXPENDITURES /EXPENSES 10100 45111 -6099 5 PERSONAL SERVICES 10100 45111 -6100 6 WAGES AND SALARIES 10100 45111 -6103 7 WAGES -PART TIME EMPLOYEES 2,400.26 45,434.17 45,434.17 10100 45111 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45111 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45111 -6122 7 PERA COORDINATED PLAN 56.83 1,441.49 1,441.49 10100 45111 -6125 7 FICA 148.83 2,816.91 2,816.91 10100 45111 -6126 7 MEDICARE CONTRIBUTIONS 34.80 658.79 658.79 10100 45111 -6130 6 INSURANCE BENEFITS 10100 45111 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45111 -6150 6 WORKER'S COMPENSATION 10100 45111 -6151 7 WORKER'S COMP INSURANCE 91.05 702.72 702.72 10100 45111 -6199 5 SUPPLIES 10100 45111 -6200 6 OFFICE SUPPLIES 10100 45111 -6210 6 OPERATING SUPPLIES 10100 45111 -6219 7 GENERAL OPERATING SUPPLIES 9,331.53 16,879.45 16,879.45 10100 45111 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45111 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45111 -6242 7 MINOR EQUIPMENT 719.42 719.42 10100 45111 -6299 5 OTHER CHARGES & SERVICES 10100 45111 -6300 6 PROFESSIONAL SERVICES 10100 45111 -6307 7 PROFESSIONAL SERVICES 154.00 15,295.32 15,295.32 10100 45111 -6320 6 COMMUNICATIONS 10100 45111 -6330 6 TRANSPORTATION 10100 45111 -6331 7 TRAVEL EXPENSE /MILEAGE 21.36 21.36 21.36 10100 45111 -6339 7 OTHER TRANSPORTATION EXPEN 500.00 2,265.13 2,265.13 10100 45111 -6340 6 ADVERTISING 10100 45111 -6350 6 PRINTING AND DUPLICATING 10100 45111 -6351 7 PRINTING 278.50 278.50 10100 45111 -6360 6 INSURANCE 10100 45111 -6364 7 DRAM SHOP INSURANCE (0.19) 2.81 2.81 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 45111 -6380 6 UTILITY SERVICES 10100 45111 -6384 7 REFUSE DISPOSAL 1,343.43 1,343.43 10100 45111 -6400 6 REPAIR & MAINT SERVICES 10100 45111 -6410 6 RENTALS 10100 45111 -6412 7 BLDGS /FACILITIES 73.60 73.60 10100 45111 -6430 6 MISCELLANEOUS 10100 45111 -6432 7 CONFERENCES AND SCHOOLS 150.00 150.00 10100 45111 -6440 6 OTHER EXPENSES 10100 45111 -6441 7 LICENSES, TAXES & FEES 33,829.86 33,829.86 33,829.86 10100 45111 -6449 7 OTHER CONTRACTUAL SERVICE 5,287.00 68,210.50 68,210.50 10100 45111 -6490 6 OTHER MISC COSTS /EXPENSES 10100 45111 -6491 7 MERCHANDISE FOR RESALE 6,023.50 6,023.50 10100 45112 -6001 4 EXPENDITURES /EXPENSES 10100 45112 -6099 5 PERSONAL SERVICES 10100 45112 -6100 6 WAGES AND SALARIES 10100 45112 -6103 7 WAGES -PART TIME EMPLOYEES 3,960.00 3,960.00 10100 45112 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45112 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45112 -6125 7 FICA 245.52 245.52 10100 45112 -6126 7 MEDICARE CONTRIBUTIONS 57.42 57.42 10100 45112 -6130 6 INSURANCE BENEFITS 10100 45112 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45112 -6150 6 WORKER'S COMPENSATION 10100 45112 -6151 7 WORKER'S COMP INSURANCE 4.96 61.20 61.20 10100 45112 -6199 5 SUPPLIES 10100 45112 -6200 6 OFFICE SUPPLIES 10100 45112 -6210 6 OPERATING SUPPLIES 10100 45112 -6219 7 GENERAL OPERATING SUPPLIES 590.00 590.00 10100 45112 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45112 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45112 -6299 5 OTHER CHARGES & SERVICES 10100 45112 -6300 6 PROFESSIONAL SERVICES 10100 45112 -6320 6 COMMUNICATIONS 10100 45112 -6330 6 TRANSPORTATION 10100 45112 -6340 6 ADVERTISING 10100 45112 -6350 6 PRINTING AND DUPLICATING 10100 45112 -6400 6 REPAIR & MAINT SERVICES 10100 45112 -6440 6 OTHER EXPENSES 10100 45113 -6001 4 EXPENDITURES /EXPENSES 10100 45113 -6099 5 PERSONAL SERVICES 10100 45113 -6100 6 WAGES AND SALARIES 10100 45113 -6103 7 WAGES -PART TIME EMPLOYEES 4,550.31 32,391.79 32,391.79 10100 45113 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45113 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45113 -6122 7 PERA COORDINATED PLAN 42.00 494.39 494.39 10100 45113 -6125 7 FICA 282.14 2,008.32 2,008.32 10100 45113 -6126 7 MEDICARE CONTRIBUTIONS 66.01 469.71 469.71 10100 45113 -6130 6 INSURANCE BENEFITS 10100 45113 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45113 -6150 6 WORKER'S COMPENSATION 10100 45113 -6151 7 WORKER'S COMP INSURANCE 105.13 500.44 500.44 10100 45113 -6199 5 SUPPLIES 10100 45113 -6200 6 OFFICE SUPPLIES 10100 45113 -6210 6 OPERATING SUPPLIES 10100 45113 -6219 7 GENERAL OPERATING SUPPLIES 4,932.84 9,272.62 9,272.62 10100 45113 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45113 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45113 -6299 5 OTHER CHARGES & SERVICES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 45113 -6300 6 PROFESSIONAL SERVICES 10100 45113 -6320 6 COMMUNICATIONS 10100 45113 -6330 6 TRANSPORTATION 10100 45113 -6340 6 ADVERTISING 10100 45113 -6350 6 PRINTING AND DUPLICATING 10100 45113 -6400 6 REPAIR & MAINT SERVICES 10100 45113 -6440 6 OTHER EXPENSES 10100 45119 -6001 4 EXPENDITURES /EXPENSES 10100 45119 -6099 5 PERSONAL SERVICES 10100 45119 -6100 6 WAGES AND SALARIES 10100 45119 -6103 7 WAGES -PART TIME EMPLOYEES 895.17 3,850.54 3,850.54 10100 45119 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45119 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45119 -6122 7 PERA COORDINATED PLAN 35.24 159.22 159.22 10100 45119 -6125 7 FICA 55.50 238.72 238.72 10100 45119 -6126 7 MEDICARE CONTRIBUTIONS 12.98 55.84 55.84 10100 45119 -6130 6 INSURANCE BENEFITS 10100 45119 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45119 -6141 7 UNEMPLOYMENT COMPENSATION 9.91 9.91 10100 45119 -6150 6 WORKER'S COMPENSATION 10100 45119 -6151 7 WORKER'S COMP INSURANCE 17.79 60.57 60.57 10100 45119 -6199 5 SUPPLIES 10100 45119 -6200 6 OFFICE SUPPLIES 10100 45119 -6210 6 OPERATING SUPPLIES 10100 45119 -6219 7 GENERAL OPERATING SUPPLIES 65.44 65.44 10100 45119 -6220 6 REPAIR & MAINT SUPPLIES 10100 45119 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45119 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45119 -6299 5 OTHER CHARGES & SERVICES 10100 45119 -6300 6 PROFESSIONAL SERVICES 10100 45119 -6307 7 PROFESSIONAL SERVICES 663.95 663.95 10100 45119 -6320 6 COMMUNICATIONS 10100 45119 -6330 6 TRANSPORTATION 10100 45119 -6340 6 ADVERTISING 10100 45119 -6350 6 PRINTING AND DUPLICATING 10100 45119 -6400 6 REPAIR & MAINT SERVICES 10100 45119 -6410 6 RENTALS 10100 45119 -6412 7 BLDGS /FACILITIES 4,741.25 10,653.31 10,653.31 10100 45119 -6430 6 MISCELLANEOUS 10100 45119 -6431 7 SPECIAL EVENTS 75.00 75.00 10100 45119 -6436 7 UNCOLLECTIBLE CHECKS /DEBTS 767.55 767.55 767.55 10100 45119 -6440 6 OTHER EXPENSES 10100 45122 -6001 4 EXPENDITURES /EXPENSES 10100 45122 -6099 5 PERSONAL SERVICES 10100 45122 -6100 6 WAGES AND SALARIES 10100 45122 -6101 7 WAGES & SALARIES -FT EMPLOY 9,370.01 92,149.50 92,149.50 10100 45122 -6102 7 OVERTIME -FT EMPLOYEES 167.73 7,301.82 7,301.82 10100 45122 -6103 7 WAGES -PART TIME EMPLOYEES 4,643.59 53,899.05 53,899.05 10100 45122 -6104 7 OVERTIME -PART TIME EMPLOYE 8.60 8.60 10100 45122 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45122 -6111 7 SEVERANCE PAY (2,327.75) (2,327.75) (2,327.75) 10100 45122 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45122 -6122 7 PERA COORDINATED PLAN 786.26 8,638.09 8,638.09 10100 45122 -6125 7 FICA 780.28 9,775.33 9,775.33 10100 45122 -6126 7 MEDICARE CONTRIBUTIONS 182.51 2,529.31 2,529.31 10100 45122 -6130 6 INSURANCE BENEFITS 10100 45122 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,273.23 18,079.48 18,079.48 10100 45122 -6140 6 UNEMPLOYMENT COMPENSATION R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 45122 -6150 6 WORKER'S COMPENSATION 10100 45122 -6151 7 WORKER'S COMP INSURANCE 756.36 4,487.63 4,487.63 10100 45122 -6199 5 SUPPLIES 10100 45122 -6200 6 OFFICE SUPPLIES 10100 45122 -6210 6 OPERATING SUPPLIES 10100 45122 -6219 7 GENERAL OPERATING SUPPLIES 105.38 3,123.24 3,123.24 10100 45122 -6220 6 REPAIR & MAINT SUPPLIES 10100 45122 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45122 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45122 -6242 7 MINOR EQUIPMENT 7,987.50 7,987.50 10100 45122 -6299 5 OTHER CHARGES & SERVICES 10100 45122 -6300 6 PROFESSIONAL SERVICES 10100 45122 -6320 6 COMMUNICATIONS 10100 45122 -6330 6 TRANSPORTATION 10100 45122 -6340 6 ADVERTISING 10100 45122 -6350 6 PRINTING AND DUPLICATING 10100 45122 -6400 6 REPAIR & MAINT SERVICES 10100 45122 -6403 7 BLDGS /FACILITIES MAINT SER 4,018.87 4,018.87 10100 45122 -6410 6 RENTALS 10100 45122 -6430 6 MISCELLANEOUS 10100 45122 -6440 6 OTHER EXPENSES 10100 45122 -6441 7 LICENSES, TAXES & FEES 4,815.16 4,815.16 4,815.16 10100 45122 -6490 6 OTHER MISC COSTS /EXPENSES 10100 45122 -6491 7 MERCHANDISE FOR RESALE 2,664.93 2,664.93 10100 45122 -6501 6 CAPITAL OUTLAY 10100 45122 -6540 7 EQUIPMENT & MACHINERY 1,786.07 1,786.07 1,786.07 10100 45124 -6001 4 EXPENDITURES /EXPENSES 10100 45124 -6099 5 PERSONAL SERVICES 10100 45124 -6100 6 WAGES AND SALARIES 10100 45124 -6103 7 WAGES -PART TIME EMPLOYEES 11,998.20 170,819.68 170,819.68 10100 45124 -6104 7 OVERTIME -PART TIME EMPLOYE 200.49 200.49 10100 45124 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45124 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45124 -6122 7 PERA COORDINATED PLAN 303.55 4,905.98 4,905.98 10100 45124 -6125 7 FICA 743.86 10,603.16 10,603.16 10100 45124 -6126 7 MEDICARE CONTRIBUTIONS 174.01 2,479.79 2,479.79 10100 45124 -6130 6 INSURANCE BENEFITS 10100 45124 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45124 -6150 6 WORKER'S COMPENSATION 10100 45124 -6151 7 WORKER'S COMP INSURANCE 384.97 2,647.20 2,647.20 10100 45124 -6199 5 SUPPLIES 10100 45124 -6200 6 OFFICE SUPPLIES 10100 45124 -6210 6 OPERATING SUPPLIES 10100 45124 -6211 7 CLEANING SUPPLIES 709.07 709.07 10100 45124 -6216 7 CHEMICALS /CHEMICAL PRODUCT 1,964.07 1,964.07 10100 45124 -6219 7 GENERAL OPERATING SUPPLIES 87.00 2,912.97 2,912.97 10100 45124 -6220 6 REPAIR & MAINT SUPPLIES 10100 45124 -6223 7 BUILDINGS & FACILITIES 109.52 109.52 10100 45124 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45124 -6239 7 OTHER REPAIR & MAINT SUPPL 390.45 1,130.00 1,130.00 10100 45124 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45124 -6299 5 OTHER CHARGES & SERVICES 10100 45124 -6300 6 PROFESSIONAL SERVICES 10100 45124 -6330 6 TRANSPORTATION 10100 45124 -6380 6 UTILITY SERVICES 10100 45124 -6381 7 ELECTRIC 1,225.43 20,020.61 20,020.61 10100 45124 -6382 7 GAS 2,622.58 26,252.45 26,252.45 10100 45124 -6383 7 WATER 2,937.27 2,937.27 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 45124 -6385 7 SEWER 3,941.79 3,941.79 10100 45124 -6400 6 REPAIR & MAINT SERVICES 10100 45124 -6402 7 EQUIPMENT SERVICES 2,759.42 3,379.55 3,379.55 10100 45124 -6403 7 BLDGS /FACILITIES MAINT SER 406.00 406.00 406.00 10100 45124 -6410 6 RENTALS 10100 45124 -6431 7 SPECIAL EVENTS 15.00 2,978.00 2,978.00 10100 45124 -6440 6 OTHER EXPENSES 10100 45124 -6441 7 LICENSES, TAXES & FEES 2,285.33 2,285.33 2,285.33 10100 45124 -6449 7 OTHER CONTRACTUAL SERVICE 1,442.02 1,442.02 10100 45124 -6500 5 CAPITAL OUTLAY 10100 45124 -6501 6 CAPITAL OUTLAY 10100 45124 -6540 7 EQUIPMENT & MACHINERY 4,627.43 4,627.43 10100 45201 -6001 4 EXPENDITURES /EXPENSES 10100 45201 -6099 5 PERSONAL SERVICES 10100 45201 -6100 6 WAGES AND SALARIES 10100 45201 -6101 7 WAGES & SALARIES -FT EMPLOY 28,035.96 291,915.97 291,915.97 10100 45201 -6102 7 OVERTIME -FT EMPLOYEES 2,072.64 12,420.78 12,420.78 10100 45201 -6103 7 WAGES -PART TIME EMPLOYEES 26,781.47 26,781.47 10100 45201 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45201 -6111 7 SEVERANCE PAY 1,851.67 1,851.67 1,851.67 10100 45201 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45201 -6122 7 PERA COORDINATED PLAN 1,806.53 18,260.50 18,260.50 10100 45201 -6125 7 FICA 1,926.75 20,433.24 20,433.24 10100 45201 -6126 7 MEDICARE CONTRIBUTIONS 450.59 4,778.70 4,778.70 10100 45201 -6130 6 INSURANCE BENEFITS 10100 45201 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,716.55 44,304.07 44,304.07 10100 45201 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45201 -6150 6 WORKER'S COMPENSATION 10100 45201 -6151 7 WORKER'S COMP INSURANCE 1,475.88 9,266.58 9,266.58 10100 45201 -6199 5 SUPPLIES 10100 45201 -6200 6 OFFICE SUPPLIES 10100 45201 -6210 6 OPERATING SUPPLIES 10100 45201 -6214 7 CLOTHING & PERSONAL EQUIPM 100.00 100.00 100.00 10100 45201 -6216 7 CHEMICALS /CHEMICAL PRODUCT 570.29 1,334.08 1,334.08 10100 45201 -6217 7 SAFETY SUPPLIES 220.00 891.31 891.31 10100 45201 -6219 7 GENERAL OPERATING SUPPLIES 5,772.52 9,634.83 9,634.83 10100 45201 -6220 6 REPAIR & MAINT SUPPLIES 10100 45201 -6223 7 BUILDINGS & FACILITIES 3,101.28 3,396.46 3,396.46 10100 45201 -6225 7 PARK & LANDSCAPE MATERIALS 16,415.32 16,415.32 10100 45201 -6227 7 PAINT SUPPLIES 638.92 638.92 10100 45201 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45201 -6231 7 ATHLETIC FIELD SUPPLIES 3,972.23 5,490.25 5,490.25 10100 45201 -6239 7 OTHER REPAIR & MAINT SUPPL 2,010.79 2,010.79 10100 45201 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45201 -6241 7 SMALL TOOLS 168.99 738.62 738.62 10100 45201 -6299 5 OTHER CHARGES & SERVICES 10100 45201 -6300 6 PROFESSIONAL SERVICES 10100 45201 -6320 6 COMMUNICATIONS 10100 45201 -6321 7 TELEPHONE /PAGERS 563.49 563.49 10100 45201 -6330 6 TRANSPORTATION 10100 45201 -6350 6 PRINTING AND DUPLICATING 10100 45201 -6380 6 UTILITY SERVICES 10100 45201 -6381 7 ELECTRIC 1,077.66 21,911.50 21,911.50 10100 45201 -6382 7 GAS 66.05 788.61 788.61 10100 45201 -6383 7 WATER 334.52 10,263.53 10,263.53 10100 45201 -6384 7 REFUSE DISPOSAL 629.58 13,436.23 13,436.23 10100 45201 -6385 7 SEWER 61.10 477.32 477.32 10100 45201 -6386 7 STORM SEWER 22,734.44 22,734.44 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 45201 -6389 7 STREET LIGHTS 5,295.12 5,295.12 10100 45201 -6400 6 REPAIR & MAINT SERVICES 10100 45201 -6408 7 COMMUNICATION /INFO SYSTEMS 519.00 519.00 10100 45201 -6409 7 OTHER REPAIR & MAINT SVCS 129.86 5,622.03 5,622.03 10100 45201 -6415 7 OTHER EQUIPMENT 527.17 527.17 10100 45201 -6417 7 UNIFORMS 106.08 660.94 660.94 10100 45201 -6420 6 IS SERVICES /LICENSES /FEES 10100 45201 -6430 6 MISCELLANEOUS 10100 45201 -6432 7 CONFERENCES AND SCHOOLS 200.00 200.00 10100 45201 -6434 7 DUES & SUBSCRIPTIONS 109.33 109.33 10100 45201 -6440 6 OTHER EXPENSES 10100 45201 -6449 7 OTHER CONTRACTUAL SERVICE 3,588.00 53,987.65 53,987.65 10100 45201 -6461 7 FUEL CHARGES 745.78 16,756.72 16,756.72 10100 45201 -6462 7 FIXED CHARGES 7,408.66 81,540.50 81,540.50 10100 45201 -6463 7 REPAIR & MAINT CHARGES 3,804.80 68,218.82 68,218.82 10100 45201 -6500 5 CAPITAL OUTLAY 10100 45201 -6501 6 CAPITAL OUTLAY 10100 45201 -6540 7 EQUIPMENT & MACHINERY 5,693.90 5,693.90 10100 45202 -6001 4 EXPENDITURES /EXPENSES 10100 45202 -6099 5 PERSONAL SERVICES 10100 45202 -6100 6 WAGES AND SALARIES 10100 45202 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45202 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45202 -6130 6 INSURANCE BENEFITS 10100 45202 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45202 -6150 6 WORKER'S COMPENSATION 10100 45202 -6199 5 SUPPLIES 10100 45202 -6200 6 OFFICE SUPPLIES 10100 45202 -6210 6 OPERATING SUPPLIES 10100 45202 -6220 6 REPAIR & MAINT SUPPLIES 10100 45202 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45202 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45202 -6299 5 OTHER CHARGES & SERVICES 10100 45202 -6300 6 PROFESSIONAL SERVICES 10100 45202 -6320 6 COMMUNICATIONS 10100 45202 -6330 6 TRANSPORTATION 10100 45202 -6350 6 PRINTING AND DUPLICATING 10100 45202 -6380 6 UTILITY SERVICES 10100 45202 -6400 6 REPAIR & MAINT SERVICES 10100 45202 -6410 6 RENTALS 10100 45202 -6430 6 MISCELLANEOUS 10100 45202 -6440 6 OTHER EXPENSES 10100 45202 -6460 6 CENTRAL GARAGE CHARGES 10100 45202 -6500 5 CAPITAL OUTLAY 10100 45202 -6501 6 CAPITAL OUTLAY 10100 45203 -6001 4 EXPENDITURES /EXPENSES 10100 45203 -6099 5 PERSONAL SERVICES 10100 45203 -6100 6 WAGES AND SALARIES 10100 45203 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45203 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45203 -6130 6 INSURANCE BENEFITS 10100 45203 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45203 -6150 6 WORKER'S COMPENSATION 10100 45203 -6199 5 SUPPLIES 10100 45203 -6200 6 OFFICE SUPPLIES 10100 45203 -6210 6 OPERATING SUPPLIES 10100 45203 -6220 6 REPAIR & MAINT SUPPLIES 10100 45203 -6230 6 REPAIR & MAINT SUPPLIES -OTHER R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 45203 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45203 -6299 5 OTHER CHARGES & SERVICES 10100 45203 -6300 6 PROFESSIONAL SERVICES 10100 45203 -6320 6 COMMUNICATIONS 10100 45203 -6330 6 TRANSPORTATION 10100 45203 -6400 6 REPAIR & MAINT SERVICES 10100 45204 -6001 4 EXPENDITURES /EXPENSES 10100 45204 -6099 5 PERSONAL SERVICES 10100 45204 -6100 6 WAGES AND SALARIES 10100 45204 -6101 7 WAGES & SALARIES -FT EMPLOY 4,273.24 44,417.58 44,417.58 10100 45204 -6102 7 OVERTIME -FT EMPLOYEES 1,322.17 1,322.17 10100 45204 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45204 -6111 7 SEVERANCE PAY (926.51) (926.51) (926.51) 10100 45204 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45204 -6122 7 PERA COORDINATED PLAN 256.38 2,744.40 2,744.40 10100 45204 -6125 7 FICA 186.14 2,503.27 2,503.27 10100 45204 -6126 7 MEDICARE CONTRIBUTIONS 43.52 585.43 585.43 10100 45204 -6130 6 INSURANCE BENEFITS 10100 45204 -6131 7 CAFETERIA PLAN CONTRIBUTIO 494.99 8,020.11 8,020.11 10100 45204 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45204 -6150 6 WORKER'S COMPENSATION 10100 45204 -6151 7 WORKER'S COMP INSURANCE 242.60 1,448.09 1,448.09 10100 45204 -6199 5 SUPPLIES 10100 45204 -6200 6 OFFICE SUPPLIES 10100 45204 -6210 6 OPERATING SUPPLIES 10100 45204 -6220 6 REPAIR & MAINT SUPPLIES 10100 45204 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45204 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45204 -6299 5 OTHER CHARGES & SERVICES 10100 45204 -6300 6 PROFESSIONAL SERVICES 10100 45204 -6320 6 COMMUNICATIONS 10100 45204 -6330 6 TRANSPORTATION 10100 45204 -6342 7 LEGAL NOTICES 35.75 35.75 10100 45204 -6400 6 REPAIR & MAINT SERVICES 10100 45204 -6405 7 PARK & LANDSCAPE SERVICES 28,964.27 28,964.27 10100 45204 -6434 7 DUES & SUBSCRIPTIONS 15.00 15.00 10100 45204 -6440 6 OTHER EXPENSES 10100 45204 -6441 7 LICENSES, TAXES & FEES 2,876.78 2,876.78 2,876.78 10100 45204 -6449 7 OTHER CONTRACTUAL SERVICE 159.75 4,385.00 4,385.00 10100 45209 -6001 4 EXPENDITURES /EXPENSES 10100 45209 -6099 5 PERSONAL SERVICES 10100 45209 -6100 6 WAGES AND SALARIES 10100 45209 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45209 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45209 -6130 6 INSURANCE BENEFITS 10100 45209 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45209 -6150 6 WORKER'S COMPENSATION 10100 45209 -6199 5 SUPPLIES 10100 45209 -6200 6 OFFICE SUPPLIES 10100 45209 -6210 6 OPERATING SUPPLIES 10100 45209 -6220 6 REPAIR & MAINT SUPPLIES 10100 45209 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45209 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45209 -6299 5 OTHER CHARGES & SERVICES 10100 45209 -6300 6 PROFESSIONAL SERVICES 10100 45209 -6320 6 COMMUNICATIONS 10100 45209 -6330 6 TRANSPORTATION 10100 45209 -6400 6 REPAIR & MAINT SERVICES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 45209 -6500 5 CAPITAL OUTLAY 10100 45209 -6501 6 CAPITAL OUTLAY 10100 45310 -6001 4 EXPENDITURES /EXPENSES 10100 45310 -6299 5 OTHER CHARGES & SERVICES 10100 45310 -6440 6 OTHER EXPENSES 10100 45310 -6445 7 CONVENTION BUREAU PAYMENT 45,686.66 350,918.73 350,918.73 10100 45311 -6001 4 EXPENDITURES /EXPENSES 10100 45311 -6099 5 PERSONAL SERVICES 10100 45311 -6100 6 WAGES AND SALARIES 10100 45311 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45311 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45311 -6130 6 INSURANCE BENEFITS 10100 45311 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45311 -6150 6 WORKER'S COMPENSATION 10100 45311 -6199 5 SUPPLIES 10100 45311 -6200 6 OFFICE SUPPLIES 10100 45311 -6210 6 OPERATING SUPPLIES 10100 45311 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45311 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45311 -6299 5 OTHER CHARGES & SERVICES 10100 45311 -6300 6 PROFESSIONAL SERVICES 10100 45311 -6320 6 COMMUNICATIONS 10100 45311 -6330 6 TRANSPORTATION 10100 45311 -6340 6 ADVERTISING 10100 45311 -6350 6 PRINTING AND DUPLICATING 10100 45311 -6410 6 RENTALS 10100 45311 -6440 6 OTHER EXPENSES 10100 48140 -6001 4 EXPENDITURES /EXPENSES 10100 48140 -6299 5 OTHER CHARGES & SERVICES 10100 48140 -6300 6 PROFESSIONAL SERVICES 10100 48140 -6307 7 PROFESSIONAL SERVICES 10,388.71 10,388.71 10100 48140 -6360 6 INSURANCE 10100 48140 -6361 7 GENERAL LIABILITY INSURANC (7,951.79) 118,670.59 118,670.59 10100 48140 -6362 7 PROPERTY INSURANCE (1,954.19) 28,899.74 28,899.74 10100 48140 -6366 7 MACHINERY BREAKDOWN INSURA (375.65) 5,418.15 5,418.15 10100 48140 -6368 7 BONDS INSURANCE (110.41) 1,876.59 1,876.59 10100 48140 -6440 6 OTHER EXPENSES 10100 48140 -6442 7 COURT AWARDS /SETTLEMENTS 780.00 4,954.20 4,954.20 10100 48150 -6001 4 EXPENDITURES /EXPENSES 10100 48150 -6099 5 PERSONAL SERVICES 10100 48150 -6100 6 WAGES AND SALARIES 10100 48150 -6101 7 WAGES & SALARIES -FT EMPLOY 4,191.80 43,081.93 43,081.93 10100 48150 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 48150 -6111 7 SEVERANCE PAY 391.49 391.49 391.49 10100 48150 -6120 6 RETIREMENT CONTRIBUTIONS 10100 48150 -6122 7 PERA COORDINATED PLAN 251.50 2,584.83 2,584.83 10100 48150 -6125 7 FICA 277.13 2,642.38 2,642.38 10100 48150 -6126 7 MEDICARE CONTRIBUTIONS 64.82 617.98 617.98 10100 48150 -6130 6 INSURANCE BENEFITS 10100 48150 -6131 7 CAFETERIA PLAN CONTRIBUTIO 190.68 4,152.57 4,152.57 10100 48150 -6140 6 UNEMPLOYMENT COMPENSATION 10100 48150 -6150 6 WORKER'S COMPENSATION 10100 48150 -6151 7 WORKER'S COMP INSURANCE 44.00 258.43 258.43 10100 48150 -6199 5 SUPPLIES 10100 48150 -6200 6 OFFICE SUPPLIES 10100 48150 -6201 7 OFFICE SUPPLIES 2,675.80 17,906.91 17,906.91 10100 48150 -6203 7 BOOKS /REFERENCE MATERIALS 125.99 125.99 10100 48150 -6210 6 OPERATING SUPPLIES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 10100 48150 -6219 7 GENERAL OPERATING SUPPLIES 375.95 1,225.29 1,225.29 10100 48150 -6220 6 REPAIR & MAINT SUPPLIES 10100 48150 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 48150 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 48150 -6242 7 MINOR EQUIPMENT 3,743.85 3,743.85 10100 48150 -6299 5 OTHER CHARGES & SERVICES 10100 48150 -6300 6 PROFESSIONAL SERVICES 10100 48150 -6307 7 PROFESSIONAL SERVICES 1,560.00 1,560.00 10100 48150 -6320 6 COMMUNICATIONS 10100 48150 -6321 7 TELEPHONE /PAGERS 1,529.97 9,446.50 9,446.50 10100 48150 -6322 7 POSTAGE 8,323.15 33, 997.02 33, 997.02 10100 48150 -6330 6 TRANSPORTATION 10100 48150 -6331 7 TRAVEL EXPENSE /MILEAGE 44.78 44.78 10100 48150 -6350 6 PRINTING AND DUPLICATING 10100 48150 -6351 7 PRINTING 1,127.00 8,328.63 8,328.63 10100 48150 -6400 6 REPAIR & MAINT SERVICES 10100 48150 -6402 7 EQUIPMENT SERVICES 1,862.25 14,906.81 14,906.81 10100 48150 -6410 6 RENTALS 10100 48150 -6413 7 OFFICE EQUIPMENT 1,250.32 7,799.38 7,799.38 10100 48150 -6420 6 IS SERVICES /LICENSES /FEES 10100 48150 -6421 7 SOFTWARE LICENSE 421.74 421.74 10100 48150 -6430 6 MISCELLANEOUS 10100 48150 -6432 7 CONFERENCES AND SCHOOLS 3,090.00 3,090.00 10100 48150 -6433 7 MEETING EXPENSES 133.80 993.32 993.32 10100 48150 -6434 7 DUES & SUBSCRIPTIONS 636.80 636.80 10100 48150 -6440 6 OTHER EXPENSES 10100 48150 -6441 7 LICENSES, TAXES & FEES 18,520.33 18,520.33 18,520.33 10100 48150 -6443 7 PRIZE AWARDS /EXPENSE REIMB 60.09 60.09 10100 48150 -6449 7 OTHER CONTRACTUAL SERVICE 3,885.00 17,221.21 17,221.21 10100 48150 -6500 5 CAPITAL OUTLAY 10100 48150 -6501 6 CAPITAL OUTLAY 10100 48170 -6001 4 EXPENDITURES /EXPENSES 10100 48170 -6470 6 TRANSFERS AND OTHER USES 10100 48170 -6471 7 ADMINISTRATIVE SERVICE TRA (35,780.16) (429,361.92) (429,361.92) 10100 48170 -6473 7 STORM SEWER TRANSFER (8,333.33) (100,000.16) (100,000.16) 10100 48210 -6001 4 EXPENDITURES /EXPENSES 10100 48210 -6470 6 TRANSFERS AND OTHER USES 10100 48210 -6482 7 MISC TRANSFER OUT 70,000.00 70,000.00 70,000.00 20200 20200 -1000 3 ASSETS 20200 20200 -1001 4 CURRENT ASSETS 20200 20200 -1005 5 CASH AND CASH EQUIVALENTS 20200 20200 -1095 5 POOLED CASH & INVESTMENTS (130,115.23) 20200 20200 -1250 5 TAXES RECEIVABLE 20200 20200 -1255 6 TAXES RECEIVABLE - CURRENT 588.24 1,984.29 1,396.05 1,984.29 20200 20200 -1265 6 TAXES RECEIVABLE - DELINQUENT 12,349.44 898.34 898.34 13,247.78 20200 20200 -1500 5 PREPAID ITEMS 20200 20200 -2000 3 LIABILITIES 20200 20200 -2001 4 CURRENT LIABILITIES 20200 20200 -2010 5 ACCOUNTS PAYABLE 20200 20200 -2200 5 DUE TO OTHER FUNDS 20200 20200 -2410 6 DEFERRED REVENUE -TAXES (12,349.44) (898.34) (898.34) (13,247.78) 20200 20200 -3000 3 FUND EQUITY 20200 20200 -3501 4 FUND BALANCE 20200 20200 -3510 5 RESERVED FUND BALANCE 20200 20200 -3660 5 UNRESERVED FUND BALANCE (588.24) (588.24) 20200 46321 -4000 3 REVENUES AND EXPENSES 20200 46321 -4001 4 REVENUES 20200 46321 -4050 5 TAXES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 20200 46321 -4100 6 AD VALOREM TAXES 20200 46321 -4101 7 CURRENT AD VALOREM TAXES (116,528.70) (235,835.04) (235,835.04) 20200 46321- 4101 -1 8 MKT VALUE CREDIT -PROPE (7,779.44) (15,532.44) (15,532.44) 20200 46321 -4120 7 DELINQUENT AD VALOREM TAXE (965.63) (3,433.28) (3,433.28) 20200 46321 -4300 5 INTERGOVERNMENTAL REVENUE 20200 46321 -4340 6 STATE REVENUE 20200 46321 -4599 5 MISCELLANEOUS REVENUE 20200 46321 -4600 6 MISCELLANEOUS REVENUE 20200 46321 -6001 4 EXPENDITURES /EXPENSES 20200 46321 -6470 6 TRANSFERS AND OTHER USES 20200 46321 -6481 7 EDA FUND TRANSFER 253,404.71 253,404.71 253,404.71 20300 20300 -1000 3 ASSETS 20300 20300 -1001 4 CURRENT ASSETS 20300 20300 -1005 5 CASH AND CASH EQUIVALENTS 20300 20300 -1095 5 POOLED CASH & INVESTMENTS 1,594,969.30 270,093.56 229,769.54 1,824,738.84 20300 20300 -1200 5 ACCOUNTS RECEIVABLE 20300 20300 -1250 5 TAXES RECEIVABLE 20300 20300 -1300 5 DUE FROM OTHER FUNDS 20300 20300 -1305 6 DUE FROM OTHER FUNDS 5,836.50 (5,836.50) 20300 20300 -1320 5 DUE FROM OTHER GOVT UNITS 20300 20300 -1500 5 PREPAID ITEMS 20300 20300 -1600 5 ASSETS HELD FOR RESALE 245,000.00 245,000.00 245,000.00 20300 20300 -2000 3 LIABILITIES 20300 20300 -2001 4 CURRENT LIABILITIES 20300 20300 -2010 5 ACCOUNTS PAYABLE 20300 20300 -2015 6 VOUCHERS PAYABLE (288.27) (189.00) 99.27 (189.00) 20300 20300 -2100 5 SALARIES & BENEFITS PAYABLE 20300 20300 -2110 6 SALARIES AND WAGES PAYABLE (3,243.98) (2,723.21) 520.77 (2,723.21) 20300 20300 -2200 5 DUE TO OTHER FUNDS 20300 20300 -2250 5 DUE TO OTHER GOVERNMENT UNITS 20300 20300 -2400 5 DEFERRED REVENUE 20300 20300 -2430 6 DEFERRED REVENUE -OTHER (245,000.00) (245,000.00) (245,000.00) 20300 20300 -2601 4 NON - CURRENT LIABILITIES 20300 20300 -3000 3 FUND EQUITY 20300 20300 -3501 4 FUND BALANCE 20300 20300 -3510 5 RESERVED FUND BALANCE 20300 20300 -3660 5 UNRESERVED FUND BALANCE (1,597,273.55) (1,597,273.55) 20300 46310 -4000 3 REVENUES AND EXPENSES 20300 46310 -4001 4 REVENUES 20300 46310 -4050 5 TAXES 20300 46310 -4100 6 AD VALOREM TAXES 20300 46310 -4300 5 INTERGOVERNMENTAL REVENUE 20300 46310 -4340 6 STATE REVENUE 20300 46310 -4360 6 COUNTY GRANTS 20300 46310 -4362 7 COUNTY GRANTS /AID (60,000.00) (60,000.00) 20300 46310 -4370 6 OTHER GRANTS /AID 20300 46310 -4373 7 OTHER GRANTS /AID (5,841.67) (5,841.67) 20300 46310 -4599 5 MISCELLANEOUS REVENUE 20300 46310 -4600 6 MISCELLANEOUS REVENUE 20300 46310 -4603 7 INTEREST EARNINGS (11,433.30) (75,624.28) (75,624.28) 20300 46310 -4605 7 UNREALIZED INVESTMENT GAIN (417.17) (417.17) (417.17) 20300 46310 -4606 7 OTHER REVENUE (62,156.25) (62,156.25) 20300 46310 -4900 5 OTHER FINANCING SOURCES 20300 46310 -4911 6 SALE OF PROPERTY (38,000.00) (38,000.00) 20300 46310- 4915 -3 6 TRANSFERS IN FROM HRA FUND (253,404.71) (253,404.71) (253,404.71) 20300 46310 -4921 6 REFUNDS & REIMBURSEMENTS (12,825.55) (16,791.10) (16,791.10) 20300 46310 -6001 4 EXPENDITURES /EXPENSES 20300 46310 -6099 5 PERSONAL SERVICES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 20300 46310 -6100 6 WAGES AND SALARIES 20300 46310 -6101 7 WAGES & SALARIES -FT EMPLOY 9,513.74 112,617.36 112,617.36 20300 46310 -6110 6 OTHER PAYMENTS -NON INSURANCE 20300 46310 -6111 7 SEVERANCE PAY (2,647.13) (2,647.13) (2,647.13) 20300 46310 -6120 6 RETIREMENT CONTRIBUTIONS 20300 46310 -6122 7 PERA COORDINATED PLAN 570.83 6,757.15 6,757.15 20300 46310 -6125 7 FICA 428.54 6,920.10 6,920.10 20300 46310 -6126 7 MEDICARE CONTRIBUTIONS 100.24 1,618.36 1,618.36 20300 46310 -6130 6 INSURANCE BENEFITS 20300 46310 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,029.22 16,079.47 16,079.47 20300 46310 -6140 6 UNEMPLOYMENT COMPENSATION 20300 46310 -6150 6 WORKER'S COMPENSATION 20300 46310 -6151 7 WORKER'S COMP INSURANCE 107.12 676.07 676.07 20300 46310 -6199 5 SUPPLIES 20300 46310 -6200 6 OFFICE SUPPLIES 20300 46310 -6201 7 OFFICE SUPPLIES 8.98 8.98 20300 46310 -6210 6 OPERATING SUPPLIES 20300 46310 -6219 7 GENERAL OPERATING SUPPLIES 69.64 69.64 20300 46310 -6220 6 REPAIR & MAINT SUPPLIES 20300 46310 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 20300 46310 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 20300 46310 -6299 5 OTHER CHARGES & SERVICES 20300 46310 -6300 6 PROFESSIONAL SERVICES 20300 46310 -6301 7 ACCTG, AUDIT & FIN'L SERVI 2,625.26 2,625.26 20300 46310 -6303 7 LEGAL SERVICES 15,919.03 15,919.03 20300 46310 -6307 7 PROFESSIONAL SERVICES 12,697.90 12,697.90 20300 46310 -6320 6 COMMUNICATIONS 20300 46310 -6321 7 TELEPHONE /PAGERS 78.55 520.79 520.79 20300 46310 -6330 6 TRANSPORTATION 20300 46310 -6331 7 TRAVEL EXPENSE /MILEAGE 10.75 10.75 20300 46310 -6340 6 ADVERTISING 20300 46310 -6342 7 LEGAL NOTICES 32.18 32.18 20300 46310 -6350 6 PRINTING AND DUPLICATING 20300 46310 -6360 6 INSURANCE 20300 46310 -6380 6 UTILITY SERVICES 20300 46310 -6400 6 REPAIR & MAINT SERVICES 20300 46310 -6409 7 OTHER REPAIR & MAINT SVCS 2,340.00 2,340.00 20300 46310 -6420 6 IS SERVICES /LICENSES /FEES 20300 46310 -6423 7 LOGIS CHARGES 148.00 1,024.00 1,024.00 20300 46310 -6430 6 MISCELLANEOUS 20300 46310 -6432 7 CONFERENCES AND SCHOOLS 645.00 645.00 20300 46310 -6433 7 MEETING EXPENSES 15.78 15.78 20300 46310 -6434 7 DUES & SUBSCRIPTIONS 21,432.00 21,432.00 20300 46310 -6440 6 OTHER EXPENSES 20300 46310 -6441 7 LICENSES, TAXES & FEES 68,377.36 68,377.36 20300 46310 -6460 6 CENTRAL GARAGE CHARGES 20300 46310 -6461 7 FUEL CHARGES 23.49 563.55 563.55 20300 46310 -6462 7 FIXED CHARGES 214.70 2,581.16 2,581.16 20300 46310 -6463 7 REPAIR & MAINT CHARGES 812.38 812.38 20300 46310 -6470 6 TRANSFERS AND OTHER USES 20300 46310 -6471 7 ADMINISTRATIVE SERVICE TRA 1,332.08 15,984.96 15,984.96 20300 46310 -6500 5 CAPITAL OUTLAY 20300 46310 -6501 6 CAPITAL OUTLAY 20400 20400 -1000 3 ASSETS 20400 20400 -1001 4 CURRENT ASSETS 20400 20400 -1005 5 CASH AND CASH EQUIVALENTS 20400 20400 -1095 5 POOLED CASH & INVESTMENTS 4,500.66 (31,635.00) 4,500.66 20400 20400 -1320 5 DUE FROM OTHER GOVT UNITS R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 20400 20400 -2000 3 LIABILITIES 20400 20400 -2001 4 CURRENT LIABILITIES 20400 20400 -2010 5 ACCOUNTS PAYABLE 20400 20400 -2200 5 DUE TO OTHER FUNDS 20400 20400 -2260 6 DUE TO OTHER GOVERNMENT UNITS (4,500.00) 31,635.00 (4,500.00) 20400 20400 -3000 3 FUND EQUITY 20400 20400 -3501 4 FUND BALANCE 20400 20400 -3510 5 RESERVED FUND BALANCE 20400 20400 -3660 5 UNRESERVED FUND BALANCE (0.66) (0.66) 20400 46323 -4000 3 REVENUES AND EXPENSES 20400 46323 -4001 4 REVENUES 20400 46323 -4300 5 INTERGOVERNMENTAL REVENUE 20400 46323 -4310 6 FEDERAL REVENUE 20400 46323 -4320 7 MISC FEDERAL GRANTS (11,340.00) (11,340.00) 20400 46323 -4360 6 COUNTY GRANTS 20400 46323 -4370 6 OTHER GRANTS /AID 20400 46323 -4599 5 MISCELLANEOUS REVENUE 20400 46323 -4600 6 MISCELLANEOUS REVENUE 20400 46323 -6001 4 EXPENDITURES /EXPENSES 20400 46323 -6440 6 OTHER EXPENSES 20400 46323 -6449 7 OTHER CONTRACTUAL SERVICE 11,340.00 11,340.00 20400 46323 -6470 6 TRANSFERS AND OTHER USES 20400 46323 -6600 5 DEBT SERVICE 20500 20500 -1000 3 ASSETS 20500 20500 -1001 4 CURRENT ASSETS 20500 20500 -1005 5 CASH AND CASH EQUIVALENTS 20500 20500 -1095 5 POOLED CASH & INVESTMENTS 38,422.45 89.93 10,486.50 48,908.95 20500 20500 -1200 5 ACCOUNTS RECEIVABLE 20500 20500 -1320 5 DUE FROM OTHER GOVT UNITS 20500 20500 -1500 5 PREPAID ITEMS 20500 20500 -2000 3 LIABILITIES 20500 20500 -2001 4 CURRENT LIABILITIES 20500 20500 -2010 5 ACCOUNTS PAYABLE 20500 20500 -2250 5 DUE TO OTHER GOVERNMENT UNITS 20500 20500 -2260 6 DUE TO OTHER GOVERNMENT UNITS (16.50) 16.50 20500 20500 -2400 5 DEFERRED REVENUE 20500 20500 -3000 3 FUND EQUITY 20500 20500 -3501 4 FUND BALANCE 20500 20500 -3510 5 RESERVED FUND BALANCE 20500 20500 -3660 5 UNRESERVED FUND BALANCE (38,405.95) (38,405.95) 20500 42190 -4000 3 REVENUES AND EXPENSES 20500 42190 -4001 4 REVENUES 20500 42190 -4300 5 INTERGOVERNMENTAL REVENUE 20500 42190 -4340 6 STATE REVENUE 20500 42190 -4360 6 COUNTY GRANTS 20500 42190 -4370 6 OTHER GRANTS /AID 20500 42190 -4399 5 CHARGES FOR SERVICES 20500 42190 -4500 5 FINES & FORFEITS 20500 42190 -4505 6 FEDERAL FORFEITURE REVENUE (9,755.35) (9,755.35) 20500 42190 -4506 6 STATE FORFEITURE REVENUE (19,399.13) (19,399.13) 20500 42190 -4599 5 MISCELLANEOUS REVENUE 20500 42190 -4600 6 MISCELLANEOUS REVENUE 20500 42190 -4603 7 INTEREST EARNINGS (307.13) (1,867.87) (1,867.87) 20500 42190 -4605 7 UNREALIZED INVESTMENT GAIN (11.21) (11.21) (11.21) 20500 42190 -4900 5 OTHER FINANCING SOURCES 20500 42190 -6001 4 EXPENDITURES /EXPENSES 20500 42190 -6099 5 PERSONAL SERVICES 20500 42190 -6100 6 WAGES AND SALARIES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 20500 42190 -6110 6 OTHER PAYMENTS -NON INSURANCE 20500 42190 -6120 6 RETIREMENT CONTRIBUTIONS 20500 42190 -6130 6 INSURANCE BENEFITS 20500 42190 -6140 6 UNEMPLOYMENT COMPENSATION 20500 42190 -6150 6 WORKER'S COMPENSATION 20500 42190 -6199 5 SUPPLIES 20500 42190 -6200 6 OFFICE SUPPLIES 20500 42190 -6203 7 BOOKS /REFERENCE MATERIALS 65.79 65.79 65.79 20500 42190 -6210 6 OPERATING SUPPLIES 20500 42190 -6214 7 CLOTHING & PERSONAL EQUIPM 22.04 1,730.26 1,730.26 20500 42190 -6219 7 GENERAL OPERATING SUPPLIES 57.51 914.67 914.67 20500 42190 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 20500 42190 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 20500 42190 -6242 7 MINOR EQUIPMENT 298.06 298.06 20500 42190 -6243 7 MINOR COMPUTER EQUIPMENT 1,802.74 1,802.74 20500 42190 -6299 5 OTHER CHARGES & SERVICES 20500 42190 -6300 6 PROFESSIONAL SERVICES 20500 42190 -6320 6 COMMUNICATIONS 20500 42190 -6321 7 TELEPHONE /PAGERS 1,403.06 1,403.06 20500 42190 -6330 6 TRANSPORTATION 20500 42190 -6331 7 TRAVEL EXPENSE /MILEAGE 140.78 140.78 20500 42190 -6351 7 PRINTING 60.17 60.17 20500 42190 -6400 6 REPAIR & MAINT SERVICES 20500 42190 -6412 7 BLDGS /FACILITIES 83.07 207.51 207.51 20500 42190 -6430 6 MISCELLANEOUS 20500 42190 -6432 7 CONFERENCES AND SCHOOLS 10,229.12 10,229.12 20500 42190 -6434 7 DUES & SUBSCRIPTIONS 675.00 675.00 20500 42190 -6440 6 OTHER EXPENSES 20500 42190 -6500 5 CAPITAL OUTLAY 20500 42190 -6501 6 CAPITAL OUTLAY 20500 42190 -6540 7 EQUIPMENT & MACHINERY 383.40 383.40 20500 42190 -6550 7 MOTOR VEHICLES 2,620.00 2,620.00 20500 42193 -4599 5 MISCELLANEOUS REVENUE 20500 42193 -4600 6 MISCELLANEOUS REVENUE 20500 42193 -4900 5 OTHER FINANCING SOURCES 20500 42193 -6001 4 EXPENDITURES /EXPENSES 20500 42193 -6099 5 PERSONAL SERVICES 20500 42193 -6100 6 WAGES AND SALARIES 20500 42193 -6110 6 OTHER PAYMENTS -NON INSURANCE 20500 42193 -6120 6 RETIREMENT CONTRIBUTIONS 20500 42193 -6130 6 INSURANCE BENEFITS 20500 42193 -6140 6 UNEMPLOYMENT COMPENSATION 20500 42193 -6150 6 WORKER'S COMPENSATION 20500 42193 -6199 5 SUPPLIES 20500 42193 -6200 6 OFFICE SUPPLIES 20500 42193 -6210 6 OPERATING SUPPLIES 20500 42193 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 20500 42193 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 20500 42193 -6299 5 OTHER CHARGES & SERVICES 20500 42193 -6300 6 PROFESSIONAL SERVICES 20500 42193 -6320 6 COMMUNICATIONS 20500 42193 -6330 6 TRANSPORTATION 20500 42193 -6400 6 REPAIR & MAINT SERVICES 20500 42193 -6430 6 MISCELLANEOUS 20500 42193 -6440 6 OTHER EXPENSES 20500 42193 -6500 5 CAPITAL OUTLAY 20500 42193 -6501 6 CAPITAL OUTLAY 27600 27600 -1000 3 ASSETS R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 27600 27600 -1001 4 CURRENT ASSETS 27600 27600 -1005 5 CASH AND CASH EQUIVALENTS 27600 27600 -1095 5 POOLED CASH & INVESTMENTS 185,789.30 114,435.13 224,431.96 410,221.26 27600 27600 -1250 5 TAXES RECEIVABLE 27600 27600 -1255 6 TAXES RECEIVABLE - CURRENT 1,402.61 (1,402.61) 27600 27600 -1265 6 TAXES RECEIVABLE - DELINQUENT 9,989.05 (8,271.27) (8,271.27) 1,717.78 27600 27600 -1300 5 DUE FROM OTHER FUNDS 27600 27600 -1320 5 DUE FROM OTHER GOVT UNITS 27600 27600 -2000 3 LIABILITIES 27600 27600 -2001 4 CURRENT LIABILITIES 27600 27600 -2010 5 ACCOUNTS PAYABLE 27600 27600 -2100 5 SALARIES & BENEFITS PAYABLE 27600 27600 -2400 5 DEFERRED REVENUE 27600 27600 -2410 6 DEFERRED REVENUE -TAXES (9,989.05) 8,271.27 8,271.27 (1,717.78) 27600 27600 -2601 4 NON - CURRENT LIABILITIES 27600 27600 -3000 3 FUND EQUITY 27600 27600 -3001 4 CONTRIBUTED CAPITAL 27600 27600 -3501 4 FUND BALANCE 27600 27600 -3510 5 RESERVED FUND BALANCE 27600 27600 -3660 5 UNRESERVED FUND BALANCE (187,191.91) (187,191.91) 27600 46411 -4000 3 REVENUES AND EXPENSES 27600 46411 -4001 4 REVENUES 27600 46411 -4050 5 TAXES 27600 46411 -4100 6 AD VALOREM TAXES 27600 46411 -4150 7 TAX INCREMENTS (103, 879.11) (203, 923.59) (203, 923.59) 27600 46411- 4150 -1 9 MKT VALUE CREDIT -T (7,886.00) (7,886.00) (7,886.00) 27600 46411 -4599 5 MISCELLANEOUS REVENUE 27600 46411 -4600 6 MISCELLANEOUS REVENUE 27600 46411 -4603 7 INTEREST EARNINGS (2,576.03) (11,744.29) (11,744.29) 27600 46411 -4605 7 UNREALIZED INVESTMENT GAIN (93.99) (93.99) (93.99) 27600 46411 -4900 5 OTHER FINANCING SOURCES 27600 46411 -6001 4 EXPENDITURES /EXPENSES 27600 46411 -6099 5 PERSONAL SERVICES 27600 46411 -6100 6 WAGES AND SALARIES 27600 46411 -6120 6 RETIREMENT CONTRIBUTIONS 27600 46411 -6150 6 WORKER'S COMPENSATION 27600 46411 -6199 5 SUPPLIES 27600 46411 -6200 6 OFFICE SUPPLIES 27600 46411 -6210 6 OPERATING SUPPLIES 27600 46411 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 27600 46411 -6299 5 OTHER CHARGES & SERVICES 27600 46411 -6300 6 PROFESSIONAL SERVICES 27600 46411 -6301 7 ACCTG, AUDIT & FIN'L SERVI 618.52 618.52 27600 46411 -6320 6 COMMUNICATIONS 27600 46411 -6330 6 TRANSPORTATION 27600 46411 -6350 6 PRINTING AND DUPLICATING 27600 46411 -6470 6 TRANSFERS AND OTHER USES 27600 46411 -6600 5 DEBT SERVICE 27700 27700 -1000 3 ASSETS 27700 27700 -1001 4 CURRENT ASSETS 27700 27700 -1005 5 CASH AND CASH EQUIVALENTS 27700 27700 -1095 5 POOLED CASH & INVESTMENTS 255,939.47 (545,539.76) (250,674.08) 5,265.39 27700 27700 -1200 5 ACCOUNTS RECEIVABLE 27700 27700 -1250 5 TAXES RECEIVABLE 27700 27700 -1300 5 DUE FROM OTHER FUNDS 27700 27700 -1320 5 DUE FROM OTHER GOVT UNITS 27700 27700 -1500 5 PREPAID ITEMS 27700 27700 -2000 3 LIABILITIES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 27700 27700 -2001 4 CURRENT LIABILITIES 27700 27700 -2010 5 ACCOUNTS PAYABLE 27700 27700 -2100 5 SALARIES & BENEFITS PAYABLE 27700 27700 -2110 6 SALARIES AND WAGES PAYABLE (187.96) (193.52) (5.56) (193.52) 27700 27700 -2200 5 DUE TO OTHER FUNDS 27700 27700 -2210 6 DUE TO OTHER FUNDS (1, 211, 845.84) 850, 000.00 861, 845.84 (350, 000.00) 27700 27700 -2250 5 DUE TO OTHER GOVERNMENT UNITS 27700 27700 -2300 5 DEPOSITS 27700 27700 -2400 5 DEFERRED REVENUE 27700 27700 -2601 4 NON - CURRENT LIABILITIES 27700 27700 -3000 3 FUND EQUITY 27700 27700 -3001 4 CONTRIBUTED CAPITAL 27700 27700 -3501 4 FUND BALANCE 27700 27700 -3510 5 RESERVED FUND BALANCE 27700 27700 -3660 5 UNRESERVED FUND BALANCE 1,225,221.61 (269,127.28) 956,094.33 27700 27700 -3670 5 EQUITY TRANSFERS (269,127.28) 269,127.28 27700 46412 -4000 3 REVENUES AND EXPENSES 27700 46412 -4001 4 REVENUES 27700 46412 -4050 5 TAXES 27700 46412 -4100 6 AD VALOREM TAXES 27700 46412 -4150 7 TAX INCREMENTS (299, 525.74) (599, 051.47) (599, 051.47) 27700 46412 -4599 5 MISCELLANEOUS REVENUE 27700 46412 -4600 6 MISCELLANEOUS REVENUE 27700 46412 -4603 7 INTEREST EARNINGS (5,369.52) (20,487.76) (20,487.76) 27700 46412 -4605 7 UNREALIZED INVESTMENT GAIN (195.92) (195.92) (195.92) 27700 46412 -4900 5 OTHER FINANCING SOURCES 27700 46412 -6001 4 EXPENDITURES /EXPENSES 27700 46412 -6099 5 PERSONAL SERVICES 27700 46412 -6100 6 WAGES AND SALARIES 27700 46412 -6101 7 WAGES & SALARIES -FT EMPLOY 718.60 5,532.58 5,532.58 27700 46412 -6120 6 RETIREMENT CONTRIBUTIONS 27700 46412 -6122 7 PERA COORDINATED PLAN 43.12 331.92 331.92 27700 46412 -6125 7 FICA 45.47 351.73 351.73 27700 46412 -6126 7 MEDICARE CONTRIBUTIONS 10.63 82.28 82.28 27700 46412 -6150 6 WORKER'S COMPENSATION 27700 46412 -6151 7 WORKER'S COMP INSURANCE 6.64 33.20 33.20 27700 46412 -6199 5 SUPPLIES 27700 46412 -6200 6 OFFICE SUPPLIES 27700 46412 -6210 6 OPERATING SUPPLIES 27700 46412 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 27700 46412 -6299 5 OTHER CHARGES & SERVICES 27700 46412 -6300 6 PROFESSIONAL SERVICES 27700 46412 -6301 7 ACCTG, AUDIT & FIN'L SERVI 949.40 949.40 27700 46412 -6303 7 LEGAL SERVICES 1,055.60 1,055.60 27700 46412 -6320 6 COMMUNICATIONS 27700 46412 -6330 6 TRANSPORTATION 27700 46412 -6331 7 TRAVEL EXPENSE /MILEAGE 24.66 24.66 27700 46412 -6350 6 PRINTING AND DUPLICATING 27700 46412 -6433 7 MEETING EXPENSES 15.08 15.08 27700 46412 -6440 6 OTHER EXPENSES 27700 46412 -6449 7 OTHER CONTRACTUAL SERVICE 192.50 192.50 27700 46412 -6470 6 TRANSFERS AND OTHER USES 27700 46412 -6600 5 DEBT SERVICE 27800 27800 -1000 3 ASSETS 27800 27800 -1001 4 CURRENT ASSETS 27800 27800 -1005 5 CASH AND CASH EQUIVALENTS 27800 27800 -1095 5 POOLED CASH & INVESTMENTS 22,628,114.41 972,605.89 (2,321,369.70) 20,306,744.71 27800 27800 -1200 5 ACCOUNTS RECEIVABLE R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 27800 27800 -1250 5 TAXES RECEIVABLE 27800 27800 -1255 6 TAXES RECEIVABLE - CURRENT 8,775.02 9,745.66 970.64 9,745.66 27800 27800 -1265 6 TAXES RECEIVABLE - DELINQUENT 266,158.56 (208,726.11) (208,726.11) 57,432.45 27800 27800 -1300 5 DUE FROM OTHER FUNDS 27800 27800 -1305 6 DUE FROM OTHER FUNDS 1,211,845.84 (850,000.00) (861,845.84) 350,000.00 27800 27800 -1320 5 DUE FROM OTHER GOVT UNITS 27800 27800 -1500 5 PREPAID ITEMS 27800 27800 -1600 5 ASSETS HELD FOR RESALE 4,221,800.00 4,221,800.00 4,221,800.00 27800 27800 -2000 3 LIABILITIES 27800 27800 -2001 4 CURRENT LIABILITIES 27800 27800 -2010 5 ACCOUNTS PAYABLE 27800 27800 -2012 6 MISC ACCOUNTS PAYABLE (17,701.01) 17,701.01 27800 27800 -2015 6 VOUCHERS PAYABLE (98,359.20) (37,722.53) 60,636.67 (37,722.53) 27800 27800 -2100 5 SALARIES & BENEFITS PAYABLE 27800 27800 -2110 6 SALARIES AND WAGES PAYABLE (290.40) (880.99) (590.59) (880.99) 27800 27800 -2200 5 DUE TO OTHER FUNDS 27800 27800 -2250 5 DUE TO OTHER GOVERNMENT UNITS 27800 27800 -2260 6 DUE TO OTHER GOVERNMENT UNITS (67,446.88) 67,446.88 27800 27800 -2300 5 DEPOSITS 27800 27800 -2400 5 DEFERRED REVENUE 27800 27800 -2410 6 DEFERRED REVENUE -TAXES (266,158.56) 208,726.11 208,726.11 (57,432.45) 27800 27800 -2430 6 DEFERRED REVENUE -OTHER (4,221,800.00) (4,221,800.00) (4,221,800.00) 27800 27800 -2601 4 NON - CURRENT LIABILITIES 27800 27800 -3000 3 FUND EQUITY 27800 27800 -3001 4 CONTRIBUTED CAPITAL 27800 27800 -3501 4 FUND BALANCE 27800 27800 -3510 5 RESERVED FUND BALANCE 27800 27800 -3660 5 UNRESERVED FUND BALANCE (23,664,937.78) (23,664,937.78) 27800 46413 -4000 3 REVENUES AND EXPENSES 27800 46413 -4001 4 REVENUES 27800 46413 -4050 5 TAXES 27800 46413 -4100 6 AD VALOREM TAXES 27800 46413 -4150 7 TAX INCREMENTS (481,657.09) (1,604,154.59) (1,604,154.59) 27800 46413- 4150 -1 9 MKT VALUE CREDIT -T (5,839.00) (5,839.00) (5,839.00) 27800 46413 -4599 5 MISCELLANEOUS REVENUE 27800 46413 -4600 6 MISCELLANEOUS REVENUE 27800 46413 -4603 7 INTEREST EARNINGS (122,175.37) (876, 854.34) (876, 854.34) 27800 46413 -4605 7 UNREALIZED INVESTMENT GAIN (4,457.87) (4,457.87) (4,457.87) 27800 46413 -4900 5 OTHER FINANCING SOURCES 27800 46413 -6001 4 EXPENDITURES /EXPENSES 27800 46413 -6099 5 PERSONAL SERVICES 27800 46413 -6100 6 WAGES AND SALARIES 27800 46413 -6101 7 WAGES & SALARIES -FT EMPLOY 4,794.88 37,892.15 37,892.15 27800 46413 -6120 6 RETIREMENT CONTRIBUTIONS 27800 46413 -6122 7 PERA COORDINATED PLAN 287.70 2,273.61 2,273.61 27800 46413 -6125 7 FICA 299.60 2,381.60 2,381.60 27800 46413 -6126 7 MEDICARE CONTRIBUTIONS 70.07 557.03 557.03 27800 46413 -6150 6 WORKER'S COMPENSATION 27800 46413 -6151 7 WORKER'S COMP INSURANCE 44.78 226.98 226.98 27800 46413 -6199 5 SUPPLIES 27800 46413 -6200 6 OFFICE SUPPLIES 27800 46413 -6210 6 OPERATING SUPPLIES 27800 46413 -6219 7 GENERAL OPERATING SUPPLIES 433.41 433.41 27800 46413 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 27800 46413 -6299 5 OTHER CHARGES & SERVICES 27800 46413 -6300 6 PROFESSIONAL SERVICES 27800 46413 -6301 7 ACCTG, AUDIT & FIN'L SERVI 4,315.91 4,315.91 27800 46413 -6302 7 ARCH, ENG & PLANNING 3,325.00 51,786.04 51,786.04 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 27800 46413 -6303 7 LEGAL SERVICES 18,120.35 51,518.80 51,518.80 27800 46413 -6307 7 PROFESSIONAL SERVICES 1,495.92 70,485.17 70,485.17 27800 46413 -6320 6 COMMUNICATIONS 27800 46413 -6322 7 POSTAGE 1,594.00 1,594.00 27800 46413 -6330 6 TRANSPORTATION 27800 46413 -6331 7 TRAVEL EXPENSE /MILEAGE 36.75 36.75 27800 46413 -6340 6 ADVERTISING 27800 46413 -6342 7 LEGAL NOTICES 75.08 75.08 27800 46413 -6350 6 PRINTING AND DUPLICATING 27800 46413 -6351 7 PRINTING 6,046.45 6,046.45 27800 46413 -6380 6 UTILITY SERVICES 27800 46413 -6381 7 ELECTRIC 1,322.07 3,592.99 3,592.99 27800 46413 -6382 7 GAS 314.45 314.45 27800 46413 -6383 7 WATER 3,515.76 3,515.76 27800 46413 -6385 7 SEWER 87.56 87.56 27800 46413 -6386 7 STORM SEWER 9,444.97 9,444.97 27800 46413 -6389 7 STREET LIGHTS 739.31 739.31 27800 46413 -6400 6 REPAIR & MAINT SERVICES 27800 46413 -6419 7 OTHER RENTAL EXPENSE 2,130.00 2,130.00 27800 46413 -6430 6 MISCELLANEOUS 27800 46413 -6433 7 MEETING EXPENSES 258.56 258.56 27800 46413 -6440 6 OTHER EXPENSES 27800 46413 -6441 7 LICENSES, TAXES & FEES 9,222.57 9,222.57 27800 46413 -6449 7 OTHER CONTRACTUAL SERVICE 55,669.19 467,644.70 467,644.70 27800 46413 -6470 6 TRANSFERS AND OTHER USES 27800 46413 -6474 7 DEBT SERVICE FUND TRANSFER 434,951.74 1,887,804.24 1,887,804.24 27800 46413 -6500 5 CAPITAL OUTLAY 27800 46413 -6501 6 CAPITAL OUTLAY 27800 46413 -6510 7 LAND 2, 913, 978.64 2, 913, 978.64 27800 46413 -6600 5 DEBT SERVICE 27900 27900 -1000 3 ASSETS 27900 27900 -1001 4 CURRENT ASSETS 27900 27900 -1005 5 CASH AND CASH EQUIVALENTS 27900 27900 -1095 5 POOLED CASH & INVESTMENTS 104,473.47 122,251.10 (9,091.27) 95,382.20 27900 27900 -1200 5 ACCOUNTS RECEIVABLE 27900 27900 -1250 5 TAXES RECEIVABLE 27900 27900 -1300 5 DUE FROM OTHER FUNDS 27900 27900 -1320 5 DUE FROM OTHER GOVT UNITS 27900 27900 -1500 5 PREPAID ITEMS 27900 27900 -2000 3 LIABILITIES 27900 27900 -2001 4 CURRENT LIABILITIES 27900 27900 -2010 5 ACCOUNTS PAYABLE 27900 27900 -2100 5 SALARIES & BENEFITS PAYABLE 27900 27900 -2200 5 DUE TO OTHER FUNDS 27900 27900 -2250 5 DUE TO OTHER GOVERNMENT UNITS 27900 27900 -2300 5 DEPOSITS 27900 27900 -2400 5 DEFERRED REVENUE 27900 27900 -2601 4 NON - CURRENT LIABILITIES 27900 27900 -3000 3 FUND EQUITY 27900 27900 -3001 4 CONTRIBUTED CAPITAL 27900 27900 -3501 4 FUND BALANCE 27900 27900 -3510 5 RESERVED FUND BALANCE 27900 27900 -3660 5 UNRESERVED FUND BALANCE (104,473.47) (104,473.47) 27900 46414 -4000 3 REVENUES AND EXPENSES 27900 46414 -4001 4 REVENUES 27900 46414 -4050 5 TAXES 27900 46414 -4100 6 AD VALOREM TAXES 27900 46414 -4150 7 TAX INCREMENTS (121,644.29) (243,288.56) (243,288.56) R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 27900 46414 -4599 5 MISCELLANEOUS REVENUE 27900 46414 -4600 6 MISCELLANEOUS REVENUE 27900 46414 -4603 7 INTEREST EARNINGS (598.96) (598.96) (598.96) 27900 46414 -4605 7 UNREALIZED INVESTMENT GAIN (21.85) (21.85) (21.85) 27900 46414 -4900 5 OTHER FINANCING SOURCES 27900 46414 -6001 4 EXPENDITURES /EXPENSES 27900 46414 -6099 5 PERSONAL SERVICES 27900 46414 -6100 6 WAGES AND SALARIES 27900 46414 -6101 7 WAGES & SALARIES -FT EMPLOY 131.46 131.46 27900 46414 -6120 6 RETIREMENT CONTRIBUTIONS 27900 46414 -6122 7 PERA COORDINATED PLAN 7.89 7.89 27900 46414 -6125 7 FICA 8.13 8.13 27900 46414 -6126 7 MEDICARE CONTRIBUTIONS 1.90 1.90 27900 46414 -6150 6 WORKER'S COMPENSATION 27900 46414 -6151 7 WORKER'S COMP INSURANCE 0.72 0.72 27900 46414 -6199 5 SUPPLIES 27900 46414 -6200 6 OFFICE SUPPLIES 27900 46414 -6210 6 OPERATING SUPPLIES 27900 46414 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 27900 46414 -6299 5 OTHER CHARGES & SERVICES 27900 46414 -6300 6 PROFESSIONAL SERVICES 27900 46414 -6301 7 ACCTG, AUDIT & FIN'L SERVI 608.47 608.47 27900 46414 -6320 6 COMMUNICATIONS 27900 46414 -6330 6 TRANSPORTATION 27900 46414 -6333 7 FREIGHT /DRAYAGE 14.00 96.29 96.29 27900 46414 -6340 6 ADVERTISING 27900 46414 -6350 6 PRINTING AND DUPLICATING 27900 46414 -6380 6 UTILITY SERVICES 27900 46414 -6600 5 DEBT SERVICE 27900 46414 -6602 6 OTHER DEBT - PRINCIPAL 252,145.78 252,145.78 28600 28600 -1000 3 ASSETS 28600 28600 -1001 4 CURRENT ASSETS 28600 28600 -1095 5 POOLED CASH & INVESTMENTS 121,540.77 162.37 19,190.16 140,730.93 28600 28600 -1200 5 ACCOUNTS RECEIVABLE 28600 28600 -1300 5 DUE FROM OTHER FUNDS 28600 28600 -1320 5 DUE FROM OTHER GOVT UNITS 28600 28600 -1325 6 DUE FROM OTHER GOVT UNITS 43,982.49 24,064.43 (19,918.06) 24,064.43 28600 28600 -1500 5 PREPAID ITEMS 28600 28600 -2000 3 LIABILITIES 28600 28600 -2001 4 CURRENT LIABILITIES 28600 28600 -2010 5 ACCOUNTS PAYABLE 28600 28600 -2015 6 VOUCHERS PAYABLE (7,812.01) (190.03) 7,621.98 (190.03) 28600 28600 -2100 5 SALARIES & BENEFITS PAYABLE 28600 28600 -2110 6 SALARIES AND WAGES PAYABLE (1,221.09) (2,260.71) (1,039.62) (2,260.71) 28600 28600 -2200 5 DUE TO OTHER FUNDS 28600 28600 -2250 5 DUE TO OTHER GOVERNMENT UNITS 28600 28600 -2400 5 DEFERRED REVENUE 28600 28600 -2430 6 DEFERRED REVENUE -OTHER (1,200.00) (1,200.00) (1,200.00) 28600 28600 -3000 3 FUND EQUITY 28600 28600 -3001 4 CONTRIBUTED CAPITAL 28600 28600 -3501 4 FUND BALANCE 28600 28600 -3510 5 RESERVED FUND BALANCE 28600 28600 -3660 5 UNRESERVED FUND BALANCE (156,490.16) (156,490.16) 28600 28600 -4000 3 REVENUES AND EXPENSES 28600 28600 -4001 4 REVENUES 28600 28600 -4300 5 INTERGOVERNMENTAL REVENUE 28600 28600 -4310 6 FEDERAL REVENUE 28600 28600 -4340 6 STATE REVENUE R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 28600 28600 -4360 6 COUNTY GRANTS 28600 28600 -4370 6 OTHER GRANTS /AID 28600 28600 -4399 5 CHARGES FOR SERVICES 28600 28600 -4599 5 MISCELLANEOUS REVENUE 28600 28600 -4600 6 MISCELLANEOUS REVENUE 28600 28600 -4603 7 INTEREST EARNINGS 1,072.23 31.73 31.73 28600 28600 -4605 7 UNREALIZED INVESTMENT GAIN (31.73) (31.73) (31.73) 28600 28600 -4900 5 OTHER FINANCING SOURCES 28600 28600 -6001 4 EXPENDITURES /EXPENSES 28600 28600 -6099 5 PERSONAL SERVICES 28600 28600 -6100 6 WAGES AND SALARIES 28600 28600 -6120 6 RETIREMENT CONTRIBUTIONS 28600 28600 -6150 6 WORKER'S COMPENSATION 28600 28600 -6199 5 SUPPLIES 28600 28600 -6200 6 OFFICE SUPPLIES 28600 28600 -6210 6 OPERATING SUPPLIES 28600 28600 -6220 6 REPAIR & MAINT SUPPLIES 28600 28600 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 28600 28600 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 28600 28600 -6299 5 OTHER CHARGES & SERVICES 28600 28600 -6300 6 PROFESSIONAL SERVICES 28600 28600 -6320 6 COMMUNICATIONS 28600 28600 -6330 6 TRANSPORTATION 28600 28600 -6340 6 ADVERTISING 28600 28600 -6350 6 PRINTING AND DUPLICATING 28600 28600 -6400 6 REPAIR & MAINT SERVICES 28600 28600 -6430 6 MISCELLANEOUS 28600 28600 -6440 6 OTHER EXPENSES 28600 28600 -6500 5 CAPITAL OUTLAY 28600 42185 -4000 3 REVENUES AND EXPENSES 28600 42185 -4001 4 REVENUES 28600 42185 -4300 5 INTERGOVERNMENTAL REVENUE 28600 42185 -4320 7 MISC FEDERAL GRANTS (20,055.51) (20,055.51) 28600 42185 -4340 6 STATE REVENUE 28600 42185 -4359 7 OTHER STATE GRANTS /AID (698.88) (5,255.41) (5,255.41) 28600 42185 -4362 7 COUNTY GRANTS /AID (14,217.00) (22,936.55) (22,936.55) 28600 42185 -4599 5 MISCELLANEOUS REVENUE 28600 42185 -4600 6 MISCELLANEOUS REVENUE 28600 42185 -4603 7 INTEREST EARNINGS (1.32) (320.85) (320.85) 28600 42185 -4900 5 OTHER FINANCING SOURCES 28600 42185 -6001 4 EXPENDITURES /EXPENSES 28600 42185 -6099 5 PERSONAL SERVICES 28600 42185 -6100 6 WAGES AND SALARIES 28600 42185 -6102 7 OVERTIME -FT EMPLOYEES 3,614.12 22,344.94 22,344.94 28600 42185 -6103 7 WAGES -PART TIME EMPLOYEES 2,869.40 15,746.84 15,746.84 28600 42185 -6110 6 OTHER PAYMENTS -NON INSURANCE 28600 42185 -6120 6 RETIREMENT CONTRIBUTIONS 28600 42185 -6122 7 PERA COORDINATED PLAN 65.75 490.97 490.97 28600 42185 -6123 7 PERA POLICE & FIRE PLAN 379.50 2,346.26 2,346.26 28600 42185 -6125 7 FICA 177.89 976.32 976.32 28600 42185 -6126 7 MEDICARE CONTRIBUTIONS 82.87 511.76 511.76 28600 42185 -6150 6 WORKER'S COMPENSATION 28600 42185 -6151 7 WORKER'S COMP INSURANCE 117.58 707.08 707.08 28600 42185 -6203 7 BOOKS /REFERENCE MATERIALS 123.25 123.25 28600 42185 -6210 6 OPERATING SUPPLIES 28600 42185 -6214 7 CLOTHING & PERSONAL EQUIPM 940.35 940.35 28600 42185 -6305 7 MEDICAL SERVICES 1,105.00 1,105.00 28600 42185 -6307 7 PROFESSIONAL SERVICES (1,228.17) (1,087.07) (1,087.07) R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 28600 42185 -6432 7 CONFERENCES AND SCHOOLS 3,404.28 3,404.28 28600 42186 -4000 3 REVENUES AND EXPENSES 28600 42186 -4001 4 REVENUES 28600 42186 -4300 5 INTERGOVERNMENTAL REVENUE 28600 42186 -4340 6 STATE REVENUE 28600 42186 -4599 5 MISCELLANEOUS REVENUE 28600 42186 -4600 6 MISCELLANEOUS REVENUE 28600 42186 -4606 7 OTHER REVENUE (5,257.45) (5,257.45) 28600 42186 -6001 4 EXPENDITURES /EXPENSES 28600 42186 -6099 5 PERSONAL SERVICES 28600 42186 -6100 6 WAGES AND SALARIES 28600 42186 -6120 6 RETIREMENT CONTRIBUTIONS 28600 42186 -6150 6 WORKER'S COMPENSATION 28600 42187 -4000 3 REVENUES AND EXPENSES 28600 42187 -4001 4 REVENUES 28600 42187 -4300 5 INTERGOVERNMENTAL REVENUE 28600 42187 -4340 6 STATE REVENUE 28600 42187 -4359 7 OTHER STATE GRANTS /AID (18,451.55) (72,799.33) (72,799.33) 28600 42187 -4426 7 TOWING REVENUE 90.53 90.53 28600 42187 -6001 4 EXPENDITURES /EXPENSES 28600 42187 -6099 5 PERSONAL SERVICES 28600 42187 -6100 6 WAGES AND SALARIES 28600 42187 -6101 7 WAGES & SALARIES -FT EMPLOY 4,505.64 52,005.28 52,005.28 28600 42187 -6102 7 OVERTIME -FT EMPLOYEES 1,109.30 11,103.27 11,103.27 28600 42187 -6120 6 RETIREMENT CONTRIBUTIONS 28600 42187 -6123 7 PERA POLICE & FIRE PLAN 589.57 6,626.02 6,626.02 28600 42187 -6126 7 MEDICARE CONTRIBUTIONS 82.08 924.77 924.77 28600 42187 -6130 6 INSURANCE BENEFITS 28600 42187 -6150 6 WORKER'S COMPENSATION 28600 42187 -6151 7 WORKER'S COMP INSURANCE 193.54 2,199.25 2,199.25 28600 42187 -6321 7 TELEPHONE /PAGERS 211.01 1,225.32 1,225.32 28600 42187 -6350 6 PRINTING AND DUPLICATING 28600 42187 -6351 7 PRINTING 325.08 325.08 28600 42187 -6401 7 MOTOR VEHICLE SERVICES 899.26 899.26 28600 42187 -6409 7 OTHER REPAIR & MAINT SVCS 607.41 607.41 28600 42187 -6410 6 RENTALS 28600 42187 -6415 7 OTHER EQUIPMENT (266.00) (266.00) 28600 42187 -6432 7 CONFERENCES AND SCHOOLS 55.00 55.00 28600 42187 -6434 7 DUES & SUBSCRIPTIONS 40.00 40.00 28600 42187 -6600 5 DEBT SERVICE 28600 42195 -4000 3 REVENUES AND EXPENSES 28600 42195 -4001 4 REVENUES 28600 42195 -4300 5 INTERGOVERNMENTAL REVENUE 28600 42195 -4310 6 FEDERAL REVENUE 28600 42195 -4599 5 MISCELLANEOUS REVENUE 28600 42195 -4600 6 MISCELLANEOUS REVENUE 28600 42195 -4900 5 OTHER FINANCING SOURCES 28600 42195 -6001 4 EXPENDITURES /EXPENSES 28600 42195 -6099 5 PERSONAL SERVICES 28600 42195 -6100 6 WAGES AND SALARIES 28600 42195 -6120 6 RETIREMENT CONTRIBUTIONS 28600 42195 -6150 6 WORKER'S COMPENSATION 28600 42195 -6199 5 SUPPLIES 28600 42195 -6200 6 OFFICE SUPPLIES 28600 42195 -6210 6 OPERATING SUPPLIES 28600 42195 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 28600 42195 -6320 6 COMMUNICATIONS 28600 42195 -6420 6 IS SERVICES /LICENSES /FEES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 28600 42195 -6500 5 CAPITAL OUTLAY 28600 42195 -6501 6 CAPITAL OUTLAY 28600 42195 -6600 5 DEBT SERVICE 28600 42215 -4000 3 REVENUES AND EXPENSES 28600 42215 -4001 4 REVENUES 28600 42215 -4360 6 COUNTY GRANTS 28600 42215 -4599 5 MISCELLANEOUS REVENUE 28600 42215 -4600 6 MISCELLANEOUS REVENUE 28600 42215 -4603 7 INTEREST EARNINGS (924.84) (2,872.50) (2,872.50) 28600 42215 -4900 5 OTHER FINANCING SOURCES 28600 42215 -6001 4 EXPENDITURES /EXPENSES 28600 42215 -6199 5 SUPPLIES 28600 42215 -6210 6 OPERATING SUPPLIES 28600 42215 -6243 7 MINOR COMPUTER EQUIPMENT 546.36 546.36 28600 42215 -6420 6 IS SERVICES /LICENSES /FEES 28600 42215 -6421 7 SOFTWARE LICENSE 210.87 210.87 28600 42215 -6440 6 OTHER EXPENSES 28600 42215 -6500 5 CAPITAL OUTLAY 28600 42215 -6501 6 CAPITAL OUTLAY 28600 42215 -6600 5 DEBT SERVICE 28600 45020 -4000 3 REVENUES AND EXPENSES 28600 45020 -4001 4 REVENUES 28600 45020 -4359 7 OTHER STATE GRANTS /AID (238.82) (238.82) 28600 45020 -4399 5 CHARGES FOR SERVICES 28600 45020 -4470 6 CHARGES FOR SERVICES -CARS 28600 45020 -4473 7 CHILDREN RECREATION PROGRA (1,275.00) (1,275.00) 28600 45020 -4480 6 CHARGES FOR SERVICES -COMM CTR 28600 45020 -4492 7 SPECIAL EVENTS (603.00) (10,287.00) (10,287.00) 28600 45020 -4599 5 MISCELLANEOUS REVENUE 28600 45020 -4600 6 MISCELLANEOUS REVENUE 28600 45020 -4603 7 INTEREST EARNINGS (1,015.61) (3,234.46) (3,234.46) 28600 45020 -4900 5 OTHER FINANCING SOURCES 28600 45020 -4912 6 CAPITAL CONTRIBUTIONS (12,948.21) (12,948.21) 28600 45020 -4921 6 REFUNDS & REIMBURSEMENTS (3,171.85) (3,171.85) 28600 45020 -6001 4 EXPENDITURES /EXPENSES 28600 45020 -6099 5 PERSONAL SERVICES 28600 45020 -6100 6 WAGES AND SALARIES 28600 45020 -6102 7 OVERTIME -FT EMPLOYEES 704.46 704.46 28600 45020 -6103 7 WAGES -PART TIME EMPLOYEES 603.11 4,326.17 4,326.17 28600 45020 -6120 6 RETIREMENT CONTRIBUTIONS 28600 45020 -6122 7 PERA COORDINATED PLAN 13.49 89.30 89.30 28600 45020 -6125 7 FICA 37.39 311.14 311.14 28600 45020 -6126 7 MEDICARE CONTRIBUTIONS 8.75 72.78 72.78 28600 45020 -6151 7 WORKER'S COMP INSURANCE 8.57 82.02 82.02 28600 45020 -6199 5 SUPPLIES 28600 45020 -6210 6 OPERATING SUPPLIES 28600 45020 -6219 7 GENERAL OPERATING SUPPLIES 679.25 7,962.47 7,962.47 28600 45020 -6299 5 OTHER CHARGES & SERVICES 28600 45020 -6300 6 PROFESSIONAL SERVICES 28600 45020 -6307 7 PROFESSIONAL SERVICES 175.00 580.00 580.00 28600 45020 -6330 6 TRANSPORTATION 28600 45020 -6430 6 MISCELLANEOUS 28600 45020 -6431 7 SPECIAL EVENTS 6,106.92 6,106.92 28600 45020 -6440 6 OTHER EXPENSES 28600 45020 -6449 7 OTHER CONTRACTUAL SERVICE 15,411.34 15,411.34 28600 45020 -6499 7 EXPENSES REIMBURSED 1,037.57 1,037.57 28600 45020 -6600 5 DEBT SERVICE 28600 45116 -1320 5 DUE FROM OTHER GOVT UNITS R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 28600 45116 -4000 3 REVENUES AND EXPENSES 28600 45116 -4001 4 REVENUES 28600 45116 -4300 5 INTERGOVERNMENTAL REVENUE 28600 45116 -4340 6 STATE REVENUE 28600 45116 -4359 7 OTHER STATE GRANTS /AID (3,660.07) (3,660.07) 28600 45116 -4599 5 MISCELLANEOUS REVENUE 28600 45116 -4600 6 MISCELLANEOUS REVENUE 28600 45116 -6001 4 EXPENDITURES /EXPENSES 28600 45116 -6099 5 PERSONAL SERVICES 28600 45116 -6100 6 WAGES AND SALARIES 28600 45116 -6101 7 WAGES & SALARIES -FT EMPLOY (4,186.98) (4,186.98) 28600 45116 -6110 6 OTHER PAYMENTS -NON INSURANCE 28600 45116 -6120 6 RETIREMENT CONTRIBUTIONS 28600 45116 -6122 7 PERA COORDINATED PLAN (230.00) (230.00) 28600 45116 -6125 7 FICA (252.89) (252.89) 28600 45116 -6126 7 MEDICARE CONTRIBUTIONS (59.14) (59.14) 28600 45116 -6130 6 INSURANCE BENEFITS 28600 45116 -6140 6 UNEMPLOYMENT COMPENSATION 28600 45116 -6150 6 WORKER'S COMPENSATION 28600 45116 -6151 7 WORKER'S COMP INSURANCE (26.37) (26.37) 28600 45116 -6210 6 OPERATING SUPPLIES 28600 45116 -6299 5 OTHER CHARGES & SERVICES 28600 45116 -6300 6 PROFESSIONAL SERVICES 28600 45116 -6307 7 PROFESSIONAL SERVICES 3,527.36 3,527.36 28600 45116 -6320 6 COMMUNICATIONS 28600 45116 -6350 6 PRINTING AND DUPLICATING 28600 45116 -6600 5 DEBT SERVICE 30100 30100 -1000 3 ASSETS 30100 30100 -1001 4 CURRENT ASSETS 30100 30100 -1005 5 CASH AND CASH EQUIVALENTS 30100 30100 -1200 5 ACCOUNTS RECEIVABLE 30100 30100 -1250 5 TAXES RECEIVABLE 30100 30100 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30100 30100 -1300 5 DUE FROM OTHER FUNDS 30100 30100 -1320 5 DUE FROM OTHER GOVT UNITS 30100 30100 -2000 3 LIABILITIES 30100 30100 -2001 4 CURRENT LIABILITIES 30100 30100 -2010 5 ACCOUNTS PAYABLE 30100 30100 -2400 5 DEFERRED REVENUE 30100 30100 -2701 5 LONG TERM DEBT 30100 30100 -2720 6 BONDS PAYABLE 30100 30100 -3000 3 FUND EQUITY 30100 30100 -3001 4 CONTRIBUTED CAPITAL 30100 30100 -3501 4 FUND BALANCE 30100 30100 -3510 5 RESERVED FUND BALANCE 30100 30100 -3520 6 FUND BALANCE RES FOR DEBT SERV (39,206.55) 39,206.55 30100 30100 -3670 5 EQUITY TRANSFERS 39,206.55 (39,206.55) 30100 47511 -4000 3 REVENUES AND EXPENSES 30100 47511 -4001 4 REVENUES 30100 47511 -4050 5 TAXES 30100 47511 -4100 6 AD VALOREM TAXES 30100 47511 -4599 5 MISCELLANEOUS REVENUE 30100 47511 -4600 6 MISCELLANEOUS REVENUE 30100 47511 -4900 5 OTHER FINANCING SOURCES 30100 47511 -6001 4 EXPENDITURES /EXPENSES 30100 47511 -6600 5 DEBT SERVICE 30200 30200 -1000 3 ASSETS 30200 30200 -1001 4 CURRENT ASSETS R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 30200 30200 -1005 5 CASH AND CASH EQUIVALENTS 30200 30200 -1095 5 POOLED CASH & INVESTMENTS 112,979.13 (112,979.13) 30200 30200 -1200 5 ACCOUNTS RECEIVABLE 30200 30200 -1250 5 TAXES RECEIVABLE 30200 30200 -1255 6 TAXES RECEIVABLE - CURRENT 119.34 (119.34) 30200 30200 -1265 6 TAXES RECEIVABLE - DELINQUENT 3,736.73 (3,736.73) 30200 30200 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30200 30200 -1285 6 SPEC ASSESS REC- DELINQUENT 604.11 (604.11) 30200 30200 -1300 5 DUE FROM OTHER FUNDS 30200 30200 -1320 5 DUE FROM OTHER GOVT UNITS 30200 30200 -2000 3 LIABILITIES 30200 30200 -2001 4 CURRENT LIABILITIES 30200 30200 -2010 5 ACCOUNTS PAYABLE 30200 30200 -2210 6 DUE TO OTHER FUNDS (41,406.64) 41,406.64 30200 30200 -2400 5 DEFERRED REVENUE 30200 30200 -2410 6 DEFERRED REVENUE -TAXES (3,736.73) 3,736.73 30200 30200 -2420 6 DEFERRED REVENUE -SPEC ASSESS (604.11) 604.11 30200 30200 -2701 5 LONG TERM DEBT 30200 30200 -2720 6 BONDS PAYABLE 30200 30200 -3000 3 FUND EQUITY 30200 30200 -3001 4 CONTRIBUTED CAPITAL 30200 30200 -3501 4 FUND BALANCE 30200 30200 -3510 5 RESERVED FUND BALANCE 30200 30200 -3520 6 FUND BALANCE RES FOR DEBT SERV (71,691.83) (71,691.83) 30200 47512 -4000 3 REVENUES AND EXPENSES 30200 47512 -4001 4 REVENUES 30200 47512 -4050 5 TAXES 30200 47512 -4100 6 AD VALOREM TAXES 30200 47512 -4599 5 MISCELLANEOUS REVENUE 30200 47512 -4600 6 MISCELLANEOUS REVENUE 30200 47512 -4601 7 SPECIAL ASSESSMENTS (40.88) (40.88) 30200 47512 -4900 5 OTHER FINANCING SOURCES 30200 47512 -4915 6 TRANSFERS IN (23,607.10) (23,607.10) 30200 47512 -6001 4 EXPENDITURES /EXPENSES 30200 47512 -6600 5 DEBT SERVICE 30200 47512 -6601 6 BOND PRINCIPAL 90, 000.00 90, 000.00 30200 47512 -6611 6 BOND INTEREST 2,205.00 2,205.00 30200 47512 -6621 6 PAYING AGENT /OTHER FEES 3,134.81 3,134.81 30300 30300 -1000 3 ASSETS 30300 30300 -1001 4 CURRENT ASSETS 30300 30300 -1005 5 CASH AND CASH EQUIVALENTS 30300 30300 -1095 5 POOLED CASH & INVESTMENTS 468,228.34 76,211.71 14,966.19 483,194.53 30300 30300 -1200 5 ACCOUNTS RECEIVABLE 30300 30300 -1250 5 TAXES RECEIVABLE 30300 30300 -1255 6 TAXES RECEIVABLE - CURRENT 191.27 995.53 804.26 995.53 30300 30300 -1265 6 TAXES RECEIVABLE - DELINQUENT 9,934.23 5,099.79 8,836.52 18,770.75 30300 30300 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30300 30300 -1275 6 SPEC ASSESS REC- CURRENT 558.23 592.84 34.61 592.84 30300 30300 -1285 6 SPEC ASSESS REC- DELINQUENT 2,306.02 373.74 977.85 3,283.87 30300 30300 -1290 6 SPEC ASSESS REC- DEFERRED 36,903.66 (36,903.66) (36,903.66) 30300 30300 -1300 5 DUE FROM OTHER FUNDS 30300 30300 -1305 6 DUE FROM OTHER FUNDS 41,406.64 (41,406.64) 30300 30300 -1320 5 DUE FROM OTHER GOVT UNITS 30300 30300 -2000 3 LIABILITIES 30300 30300 -2001 4 CURRENT LIABILITIES 30300 30300 -2010 5 ACCOUNTS PAYABLE 30300 30300 -2400 5 DEFERRED REVENUE 30300 30300 -2410 6 DEFERRED REVENUE -TAXES (9,934.23) (5,099.79) (8,836.52) (18,770.75) R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 30300 30300 -2420 6 DEFERRED REVENUE -SPEC ASSESS (39,209.68) 36,529.92 35,925.81 (3,283.87) 30300 30300 -2701 5 LONG TERM DEBT 30300 30300 -2720 6 BONDS PAYABLE 30300 30300 -3000 3 FUND EQUITY 30300 30300 -3001 4 CONTRIBUTED CAPITAL 30300 30300 -3501 4 FUND BALANCE 30300 30300 -3510 5 RESERVED FUND BALANCE 30300 30300 -3520 6 FUND BALANCE RES FOR DEBT SERV (471,177.93) (39,206.55) (510,384.48) 30300 30300 -3670 5 EQUITY TRANSFERS (39,206.55) 39,206.55 30300 47513 -4000 3 REVENUES AND EXPENSES 30300 47513 -4001 4 REVENUES 30300 47513 -4050 5 TAXES 30300 47513 -4100 6 AD VALOREM TAXES 30300 47513 -4101 7 CURRENT AD VALOREM TAXES (53,864.92) (109,009.81) (109,009.81) 30300 47513 -4120 7 DELINQUENT AD VALOREM TAXE (807.35) (2,864.65) (2,864.65) 30300 47513 -4599 5 MISCELLANEOUS REVENUE 30300 47513 -4600 6 MISCELLANEOUS REVENUE 30300 47513 -4601 7 SPECIAL ASSESSMENTS (20,357.82) (39,976.53) (39,976.53) 30300 47513 -4603 7 INTEREST EARNINGS (3,034.28) (17,666.15) (17,666.15) 30300 47513 -4605 7 UNREALIZED INVESTMENT GAIN (110.71) (110.71) (110.71) 30300 47513 -4607 7 SPEC ASSESS INTEREST (10.58) (10.58) 30300 47513 -4900 5 OTHER FINANCING SOURCES 30300 47513 -4915 6 TRANSFERS IN 23,607.10 23,607.10 30300 47513 -6001 4 EXPENDITURES /EXPENSES 30300 47513 -6600 5 DEBT SERVICE 30300 47513 -6601 6 BOND PRINCIPAL 155, 000.00 155, 000.00 30300 47513 -6611 6 BOND INTER EST 12, 073.75 12, 073.75 30300 47513 -6621 6 PAYING AGENT /OTHER FEES 375.00 4,559.16 4,559.16 30400 30400 -1000 3 ASSETS 30400 30400 -1001 4 CURRENT ASSETS 30400 30400 -1005 5 CASH AND CASH EQUIVALENTS 30400 30400 -1095 5 POOLED CASH & INVESTMENTS 159,799.30 32,676.79 (42,007.80) 117,791.50 30400 30400 -1200 5 ACCOUNTS RECEIVABLE 30400 30400 -1250 5 TAXES RECEIVABLE 30400 30400 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30400 30400 -1275 6 SPEC ASSESS REC- CURRENT 93.69 785.72 692.03 785.72 30400 30400 -1285 6 SPEC ASSESS REC- DELINQUENT 8,729.53 (1,358.73) (1,358.73) 7,370.80 30400 30400 -1290 6 SPEC ASSESS REC- DEFERRED 121,412.77 (65,838.11) (65,838.11) 55,574.66 30400 30400 -1300 5 DUE FROM OTHER FUNDS 30400 30400 -1320 5 DUE FROM OTHER GOVT UNITS 30400 30400 -2000 3 LIABILITIES 30400 30400 -2001 4 CURRENT LIABILITIES 30400 30400 -2010 5 ACCOUNTS PAYABLE 30400 30400 -2400 5 DEFERRED REVENUE 30400 30400 -2420 6 DEFERRED REVENUE -SPEC ASSESS (130,142.30) 67,196.84 67,196.84 (62,945.46) 30400 30400 -2701 5 LONG TERM DEBT 30400 30400 -2720 6 BONDS PAYABLE 30400 30400 -3000 3 FUND EQUITY 30400 30400 -3001 4 CONTRIBUTED CAPITAL 30400 30400 -3501 4 FUND BALANCE 30400 30400 -3510 5 RESERVED FUND BALANCE 30400 30400 -3520 6 FUND BALANCE RES FOR DEBT SERV (159,892.99) (159,892.99) 30400 47514 -4000 3 REVENUES AND EXPENSES 30400 47514 -4001 4 REVENUES 30400 47514 -4050 5 TAXES 30400 47514 -4100 6 AD VALOREM TAXES 30400 47514 -4599 5 MISCELLANEOUS REVENUE 30400 47514 -4600 6 MISCELLANEOUS REVENUE R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 30400 47514 -4601 7 SPECIAL ASSESSMENTS (32,758.33) (67,684.34) (67,684.34) 30400 47514 -4603 7 INTEREST EARNINGS (739.69) (3,390.81) (3,390.81) 30400 47514 -4605 7 UNREALIZED INVESTMENT GAIN (26.99) (26.99) (26.99) 30400 47514 -4900 5 OTHER FINANCING SOURCES 30400 47514 -6001 4 EXPENDITURES /EXPENSES 30400 47514 -6600 5 DEBT SERVICE 30400 47514 -6601 6 BOND PRINCIPAL 100, 000.00 100, 000.00 30400 47514 -6611 6 BOND INTEREST 11,450.00 11,450.00 30400 47514 -6621 6 PAYING AGENT /OTHER FEES 62.50 967.91 967.91 30500 30500 -1000 3 ASSETS 30500 30500 -1001 4 CURRENT ASSETS 30500 30500 -1005 5 CASH AND CASH EQUIVALENTS 30500 30500 -1200 5 ACCOUNTS RECEIVABLE 30500 30500 -1250 5 TAXES RECEIVABLE 30500 30500 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30500 30500 -1300 5 DUE FROM OTHER FUNDS 30500 30500 -1320 5 DUE FROM OTHER GOVT UNITS 30500 30500 -2000 3 LIABILITIES 30500 30500 -2001 4 CURRENT LIABILITIES 30500 30500 -2010 5 ACCOUNTS PAYABLE 30500 30500 -2400 5 DEFERRED REVENUE 30500 30500 -2701 5 LONG TERM DEBT 30500 30500 -2720 6 BONDS PAYABLE 30500 30500 -3000 3 FUND EQUITY 30500 30500 -3001 4 CONTRIBUTED CAPITAL 30500 30500 -3501 4 FUND BALANCE 30500 30500 -3510 5 RESERVED FUND BALANCE 30500 47515 -4000 3 REVENUES AND EXPENSES 30500 47515 -4001 4 REVENUES 30500 47515 -4050 5 TAXES 30500 47515 -4100 6 AD VALOREM TAXES 30500 47515 -4599 5 MISCELLANEOUS REVENUE 30500 47515 -4600 6 MISCELLANEOUS REVENUE 30500 47515 -4900 5 OTHER FINANCING SOURCES 30500 47515 -6001 4 EXPENDITURES /EXPENSES 30500 47515 -6600 5 DEBT SERVICE 30600 30600 -1000 3 ASSETS 30600 30600 -1001 4 CURRENT ASSETS 30600 30600 -1005 5 CASH AND CASH EQUIVALENTS 30600 30600 -1020 6 MONEY MARKET FUNDS 30600 30600 -1200 5 ACCOUNTS RECEIVABLE 30600 30600 -1250 5 TAXES RECEIVABLE 30600 30600 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30600 30600 -1300 5 DUE FROM OTHER FUNDS 30600 30600 -1320 5 DUE FROM OTHER GOVT UNITS 30600 30600 -2000 3 LIABILITIES 30600 30600 -2001 4 CURRENT LIABILITIES 30600 30600 -2010 5 ACCOUNTS PAYABLE 30600 30600 -2400 5 DEFERRED REVENUE 30600 30600 -2701 5 LONG TERM DEBT 30600 30600 -2720 6 BONDS PAYABLE 30600 30600 -3000 3 FUND EQUITY 30600 30600 -3001 4 CONTRIBUTED CAPITAL 30600 30600 -3501 4 FUND BALANCE 30600 30600 -3510 5 RESERVED FUND BALANCE 30600 47517 -4000 3 REVENUES AND EXPENSES 30600 47517 -4001 4 REVENUES 30600 47517 -4050 5 TAXES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 30600 47517 -4100 6 AD VALOREM TAXES 30600 47517 -4300 5 INTERGOVERNMENTAL REVENUE 30600 47517 -4340 6 STATE REVENUE 30600 47517 -4343 7 MUNICIPAL STATE AID, STR E E (300, 900.00) (300, 900.00) 30600 47517 -4599 5 MISCELLANEOUS REVENUE 30600 47517 -4600 6 MISCELLANEOUS REVENUE 30600 47517 -4900 5 OTHER FINANCING SOURCES 30600 47517 -6001 4 EXPENDITURES /EXPENSES 30600 47517 -6600 5 DEBT SERVICE 30600 47517 -6601 6 BOND PRINCIPAL 295, 000.00 295, 000.00 30600 47517 -6611 6 BOND INTER EST 5,900.00 5,900.00 30700 30700 -1000 3 ASSETS 30700 30700 -1001 4 CURRENT ASSETS 30700 30700 -1005 5 CASH AND CASH EQUIVALENTS 30700 30700 -1095 5 POOLED CASH & INVESTMENTS 336,157.57 34,708.53 (35,292.27) 300,865.30 30700 30700 -1200 5 ACCOUNTS RECEIVABLE 30700 30700 -1250 5 TAXES RECEIVABLE 30700 30700 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30700 30700 -1275 6 SPEC ASSESS REC- CURRENT 1,058.69 1,248.61 189.92 1,248.61 30700 30700 -1285 6 SPEC ASSESS REC- DELINQUENT 1,056.76 1,491.36 1,491.36 2,548.12 30700 30700 -1290 6 SPEC ASSESS REC- DEFERRED 174,575.23 (66,362.79) (66,362.79) 108,212.44 30700 30700 -1300 5 DUE FROM OTHER FUNDS 30700 30700 -1320 5 DUE FROM OTHER GOVT UNITS 30700 30700 -2000 3 LIABILITIES 30700 30700 -2001 4 CURRENT LIABILITIES 30700 30700 -2010 5 ACCOUNTS PAYABLE 30700 30700 -2400 5 DEFERRED REVENUE 30700 30700 -2420 6 DEFERRED REVENUE -SPEC ASSESS (175,631.99) 64,871.43 64,871.43 (110,760.56) 30700 30700 -2701 5 LONG TERM DEBT 30700 30700 -2720 6 BONDS PAYABLE 30700 30700 -3000 3 FUND EQUITY 30700 30700 -3001 4 CONTRIBUTED CAPITAL 30700 30700 -3501 4 FUND BALANCE 30700 30700 -3510 5 RESERVED FUND BALANCE 30700 30700 -3520 6 FUND BALANCE RES FOR DEBT SERV (337,216.26) (337,216.26) 30700 47516 -4000 3 REVENUES AND EXPENSES 30700 47516 -4001 4 REVENUES 30700 47516 -4050 5 TAXES 30700 47516 -4100 6 AD VALOREM TAXES 30700 47516 -4599 5 MISCELLANEOUS REVENUE 30700 47516 -4600 6 MISCELLANEOUS REVENUE 30700 47516 -4601 7 SPECIAL ASSESSMENTS (33,998.88) (76,502.59) (76,502.59) 30700 47516 -4603 7 INTEREST EARNINGS (1,889.32) (11,139.53) (11,139.53) 30700 47516 -4605 7 UNREALIZED INVESTMENT GAIN (68.94) (68.94) (68.94) 30700 47516 -4900 5 OTHER FINANCING SOURCES 30700 47516 -6001 4 EXPENDITURES /EXPENSES 30700 47516 -6600 5 DEBT SERVICE 30700 47516 -6601 6 BOND PRINCIPAL 105, 000.00 105, 000.00 30700 47516 -6611 6 BOND INTEREST 14,290.00 14,290.00 30700 47516 -6621 6 PAYING AGENT /OTHER FEES 3,523.41 3,523.41 30800 30800 -1000 3 ASSETS 30800 30800 -1001 4 CURRENT ASSETS 30800 30800 -1005 5 CASH AND CASH EQUIVALENTS 30800 30800 -1095 5 POOLED CASH & INVESTMENTS 357,349.86 68,389.69 (12,619.21) 344,730.65 30800 30800 -1200 5 ACCOUNTS RECEIVABLE 30800 30800 -1250 5 TAXES RECEIVABLE 30800 30800 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30800 30800 -1275 6 SPEC ASSESS REC- CURRENT 779.46 1,883.54 1,104.08 1,883.54 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 30800 30800 -1285 6 SPEC ASSESS REC- DELINQUENT 8,507.45 (4,611.27) (4,611.27) 3,896.18 30800 30800 -1290 6 SPEC ASSESS REC- DEFERRED 433,829.50 (115,134.92) (115,134.92) 318,694.58 30800 30800 -1300 5 DUE FROM OTHER FUNDS 30800 30800 -1305 6 DUE FROM OTHER FUNDS 20,577.13 (20,577.13) 30800 30800 -1320 5 DUE FROM OTHER GOVT UNITS 30800 30800 -2000 3 LIABILITIES 30800 30800 -2001 4 CURRENT LIABILITIES 30800 30800 -2010 5 ACCOUNTS PAYABLE 30800 30800 -2400 5 DEFERRED REVENUE 30800 30800 -2420 6 DEFERRED REVENUE -SPEC ASSESS (442,336.95) 119,746.19 119,746.19 (322,590.76) 30800 30800 -2701 5 LONG TERM DEBT 30800 30800 -2720 6 BONDS PAYABLE 30800 30800 -3000 3 FUND EQUITY 30800 30800 -3001 4 CONTRIBUTED CAPITAL 30800 30800 -3501 4 FUND BALANCE 30800 30800 -3510 5 RESERVED FUND BALANCE 30800 30800 -3520 6 FUND BALANCE RES FOR DEBT SERV (378,706.45) (378,706.45) 30800 47518 -4000 3 REVENUES AND EXPENSES 30800 47518 -4001 4 REVENUES 30800 47518 -4050 5 TAXES 30800 47518 -4100 6 AD VALOREM TAXES 30800 47518 -4599 5 MISCELLANEOUS REVENUE 30800 47518 -4600 6 MISCELLANEOUS REVENUE 30800 47518 -4601 7 SPECIAL ASSESSMENTS (68,029.46) (146,176.94) (146,176.94) 30800 47518 -4603 7 INTEREST EARNINGS (2,164.78) (11,307.73) (11,307.73) 30800 47518 -4605 7 UNREALIZED INVESTMENT GAIN (78.99) (78.99) (78.99) 30800 47518 -4900 5 OTHER FINANCING SOURCES 30800 47518 -6001 4 EXPENDITURES /EXPENSES 30800 47518 -6600 5 DEBT SERVICE 30800 47518 -6601 6 BOND PRINCIPAL 155, 000.00 155, 000.00 30800 47518 -6611 6 BOND INTER EST 33, 501.25 33, 501.25 30800 47518 -6621 6 PAYING AGENT /OTHER FEES 1,154.67 1,154.67 30900 30900 -1000 3 ASSETS 30900 30900 -1001 4 CURRENT ASSETS 30900 30900 -1005 5 CASH AND CASH EQUIVALENTS 30900 30900 -1095 5 POOLED CASH & INVESTMENTS 494,814.96 31,387.61 25,177.98 519,992.94 30900 30900 -1200 5 ACCOUNTS RECEIVABLE 30900 30900 -1250 5 TAXES RECEIVABLE 30900 30900 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30900 30900 -1275 6 SPEC ASSESS REC- CURRENT 826.76 1,151.29 324.53 1,151.29 30900 30900 -1285 6 SPEC ASSESS REC- DELINQUENT 3,173.32 555.32 555.32 3,728.64 30900 30900 -1290 6 SPEC ASSESS REC- DEFERRED 202,430.50 (60,659.70) (60,659.70) 141,770.80 30900 30900 -1300 5 DUE FROM OTHER FUNDS 30900 30900 -1305 6 DUE FROM OTHER FUNDS 26,845.30 (26,845.30) 30900 30900 -1320 5 DUE FROM OTHER GOVT UNITS 30900 30900 -2000 3 LIABILITIES 30900 30900 -2001 4 CURRENT LIABILITIES 30900 30900 -2010 5 ACCOUNTS PAYABLE 30900 30900 -2400 5 DEFERRED REVENUE 30900 30900 -2420 6 DEFERRED REVENUE -SPEC ASSESS (205,603.82) 60,104.38 60,104.38 (145,499.44) 30900 30900 -2701 5 LONG TERM DEBT 30900 30900 -2720 6 BONDS PAYABLE 30900 30900 -3000 3 FUND EQUITY 30900 30900 -3001 4 CONTRIBUTED CAPITAL 30900 30900 -3501 4 FUND BALANCE 30900 30900 -3510 5 RESERVED FUND BALANCE 30900 30900 -3520 6 FUND BALANCE RES FOR DEBT SERV (522,487.02) (522,487.02) 30900 47519 -4000 3 REVENUES AND EXPENSES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 30900 47519 -4001 4 REVENUES 30900 47519 -4050 5 TAXES 30900 47519 -4100 6 AD VALOREM TAXES 30900 47519 -4599 5 MISCELLANEOUS REVENUE 30900 47519 -4600 6 MISCELLANEOUS REVENUE 30900 47519 -4601 7 SPECIAL ASSESSMENTS (29,154.40) (74,857.88) (74,857.88) 30900 47519 -4603 7 INTEREST EARNINGS (3,265.36) (20,773.35) (20,773.35) 30900 47519 -4605 7 UNREALIZED INVESTMENT GAIN (119.14) (119.14) (119.14) 30900 47519 -4900 5 OTHER FINANCING SOURCES 30900 47519 -6001 4 EXPENDITURES /EXPENSES 30900 47519 -6600 5 DEBT SERVICE 30900 47519 -6601 6 BOND PRINCIPAL 75, 000.00 75, 000.00 30900 47519 -6611 6 BOND INTEREST 18,197.50 18,197.50 30900 47519 -6621 6 PAYING AGENT /OTHER FEES 3,895.66 3,895.66 31000 31000 -1000 3 ASSETS 31000 31000 -1001 4 CURRENT ASSETS 31000 31000 -1005 5 CASH AND CASH EQUIVALENTS 31000 31000 -1095 5 POOLED CASH & INVESTMENTS 362,482.60 28,963.65 11,641.70 374,124.30 31000 31000 -1200 5 ACCOUNTS RECEIVABLE 31000 31000 -1250 5 TAXES RECEIVABLE 31000 31000 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 31000 31000 -1275 6 SPEC ASSESS REC- CURRENT 683.94 98.02 (585.92) 98.02 31000 31000 -1285 6 SPEC ASSESS REC- DELINQUENT 4,032.82 (476.46) (476.46) 3,556.36 31000 31000 -1290 6 SPEC ASSESS REC- DEFERRED 218,138.66 (52,444.20) (52,444.20) 165,694.46 31000 31000 -1300 5 DUE FROM OTHER FUNDS 31000 31000 -1305 6 DUE FROM OTHER FUNDS 22,079.95 (22,079.95) 31000 31000 -1320 5 DUE FROM OTHER GOVT UNITS 31000 31000 -2000 3 LIABILITIES 31000 31000 -2001 4 CURRENT LIABILITIES 31000 31000 -2010 5 ACCOUNTS PAYABLE 31000 31000 -2400 5 DEFERRED REVENUE 31000 31000 -2420 6 DEFERRED REVENUE -SPEC ASSESS (222,171.48) 52,920.66 52,920.66 (169,250.82) 31000 31000 -2701 5 LONG TERM DEBT 31000 31000 -2720 6 BONDS PAYABLE 31000 31000 -3000 3 FUND EQUITY 31000 31000 -3001 4 CONTRIBUTED CAPITAL 31000 31000 -3501 4 FUND BALANCE 31000 31000 -3510 5 RESERVED FUND BALANCE 31000 31000 -3520 6 FUND BALANCE RES FOR DEBT SERV (385,246.49) (385,246.49) 31000 47520 -4000 3 REVENUES AND EXPENSES 31000 47520 -4001 4 REVENUES 31000 47520 -4050 5 TAXES 31000 47520 -4100 6 AD VALOREM TAXES 31000 47520 -4599 5 MISCELLANEOUS REVENUE 31000 47520 -4600 6 MISCELLANEOUS REVENUE 31000 47520 -4601 7 SPECIAL ASSESSMENTS (26,626.59) (68,489.19) (68,489.19) 31000 47520 -4603 7 INTEREST EARNINGS (2,349.36) (14,565.83) (14,565.83) 31000 47520 -4605 7 UNREALIZED INVESTMENT GAIN (85.72) (85.72) (85.72) 31000 47520 -4900 5 OTHER FINANCING SOURCES 31000 47520 -6001 4 EXPENDITURES /EXPENSES 31000 47520 -6600 5 DEBT SERVICE 31000 47520 -6601 6 BOND PRINCIPAL 75, 000.00 75, 000.00 31000 47520 -6611 6 BOND INTEREST 18,128.75 18,128.75 31000 47520 -6621 6 PAYING AGENT /OTHER FEES 1,036.16 1,036.16 31100 31100 -1000 3 ASSETS 31100 31100 -1001 4 CURRENT ASSETS 31100 31100 -1005 5 CASH AND CASH EQUIVALENTS 31100 31100 -1095 5 POOLED CASH & INVESTMENTS 311,600.89 67,044.40 (18,021.14) 293,579.75 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 31100 31100 -1200 5 ACCOUNTS RECEIVABLE 31100 31100 -1250 5 TAXES RECEIVABLE 31100 31100 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 31100 31100 -1275 6 SPEC ASSESS REC- CURRENT 2,313.02 920.96 (1,392.06) 920.96 31100 31100 -1285 6 SPEC ASSESS REC- DELINQUENT 2,600.58 1,186.24 1,186.24 3,786.82 31100 31100 -1290 6 SPEC ASSESS REC- DEFERRED 600,941.66 (106,841.51) (106,841.51) 494,100.15 31100 31100 -1300 5 DUE FROM OTHER FUNDS 31100 31100 -1320 5 DUE FROM OTHER GOVT UNITS 31100 31100 -2000 3 LIABILITIES 31100 31100 -2001 4 CURRENT LIABILITIES 31100 31100 -2010 5 ACCOUNTS PAYABLE 31100 31100 -2210 6 DUE TO OTHER FUNDS (19,050.68) 19,050.68 31100 31100 -2400 5 DEFERRED REVENUE 31100 31100 -2420 6 DEFERRED REVENUE -SPEC ASSESS (603,542.24) 105,655.27 105,655.27 (497,886.97) 31100 31100 -2701 5 LONG TERM DEBT 31100 31100 -2720 6 BONDS PAYABLE 31100 31100 -3000 3 FUND EQUITY 31100 31100 -3001 4 CONTRIBUTED CAPITAL 31100 31100 -3501 4 FUND BALANCE 31100 31100 -3510 5 RESERVED FUND BALANCE 31100 31100 -3520 6 FUND BALANCE RES FOR DEBT SERV (294,863.23) (294,863.23) 31100 47521 -4000 3 REVENUES AND EXPENSES 31100 47521 -4001 4 REVENUES 31100 47521 -4050 5 TAXES 31100 47521 -4100 6 AD VALOREM TAXES 31100 47521 -4599 5 MISCELLANEOUS REVENUE 31100 47521 -4600 6 MISCELLANEOUS REVENUE 31100 47521 -4601 7 SPECIAL ASSESSMENTS (66,054.52) (145,135.71) (145,135.71) 31100 47521 -4603 7 INTEREST EARNINGS (1,843.57) (9,394.12) (9,394.12) 31100 47521 -4605 7 UNREALIZED INVESTMENT GAIN (67.27) (67.27) (67.27) 31100 47521 -4606 7 OTHER REVENUE (0.04) (0.04) 31100 47521 -4900 5 OTHER FINANCING SOURCES 31100 47521 -6001 4 EXPENDITURES /EXPENSES 31100 47521 -6600 5 DEBT SERVICE 31100 47521 -6601 6 BOND PRINCIPAL 125,000.00 125,000.00 31100 47521 -6611 6 BOND INTEREST 28,602.50 28,602.50 31100 47521 -6621 6 PAYING AGENT /OTHER FEES 1,357.16 1,357.16 31200 31200 -1000 3 ASSETS 31200 31200 -1001 4 CURRENT ASSETS 31200 31200 -1005 5 CASH AND CASH EQUIVALENTS 31200 31200 -1095 5 POOLED CASH & INVESTMENTS 422,951.60 48,568.05 (6,401.53) 416,550.07 31200 31200 -1200 5 ACCOUNTS RECEIVABLE 31200 31200 -1250 5 TAXES RECEIVABLE 31200 31200 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 31200 31200 -1275 6 SPEC ASSESS REC- CURRENT 1,886.12 961.94 (924.18) 961.94 31200 31200 -1285 6 SPEC ASSESS REC- DELINQUENT 1,094.63 1,477.96 1,477.96 2,572.59 31200 31200 -1290 6 SPEC ASSESS REC- DEFERRED 557,367.39 (79,192.74) (79,192.74) 478,174.65 31200 31200 -1300 5 DUE FROM OTHER FUNDS 31200 31200 -1305 6 DUE FROM OTHER FUNDS 19,050.68 (19,050.68) 31200 31200 -1320 5 DUE FROM OTHER GOVT UNITS 31200 31200 -2000 3 LIABILITIES 31200 31200 -2001 4 CURRENT LIABILITIES 31200 31200 -2010 5 ACCOUNTS PAYABLE 31200 31200 -2400 5 DEFERRED REVENUE 31200 31200 -2420 6 DEFERRED REVENUE -SPEC ASSESS (558,462.02) 77,714.78 77,714.78 (480,747.24) 31200 31200 -2701 5 LONG TERM DEBT 31200 31200 -2720 6 BONDS PAYABLE 31200 31200 -3000 3 FUND EQUITY R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 31200 31200 -3001 4 CONTRIBUTED CAPITAL 31200 31200 -3501 4 FUND BALANCE 31200 31200 -3510 5 RESERVED FUND BALANCE 31200 31200 -3520 6 FUND BALANCE RES FOR DEBT SERV (443,888.40) (443,888.40) 31200 47522 -4000 3 REVENUES AND EXPENSES 31200 47522 -4001 4 REVENUES 31200 47522 -4050 5 TAXES 31200 47522 -4100 6 AD VALOREM TAXES 31200 47522 -4599 5 MISCELLANEOUS REVENUE 31200 47522 -4600 6 MISCELLANEOUS REVENUE 31200 47522 -4601 7 SPECIAL ASSESSMENTS (46,818.78) (108,831.56) (108,831.56) 31200 47522 -4603 7 INTEREST EARNINGS (2,615.77) (15,191.02) (15,191.02) 31200 47522 -4605 7 UNREALIZED INVESTMENT GAIN (95.44) (95.44) (95.44) 31200 47522 -4900 5 OTHER FINANCING SOURCES 31200 47522 -6001 4 EXPENDITURES /EXPENSES 31200 47522 -6600 5 DEBT SERVICE 31200 47522 -6601 6 BOND PRINCIPAL 120, 000.00 120, 000.00 31200 47522 -6611 6 BOND INTER EST 28, 835.00 28, 835.00 31200 47522 -6621 6 PAYING AGENT /OTHER FEES 1,659.41 1,659.41 31300 31300 -1000 3 ASSETS 31300 31300 -1001 4 CURRENT ASSETS 31300 31300 -1005 5 CASH AND CASH EQUIVALENTS 31300 31300 -1095 5 POOLED CASH & INVESTMENTS 1,051,656.41 357,406.24 45,946.72 1,097,603.13 31300 31300 -1200 5 ACCOUNTS RECEIVABLE 31300 31300 -1250 5 TAXES RECEIVABLE 31300 31300 -1255 6 TAXES RECEIVABLE - CURRENT 2,573.71 7,145.93 4,572.22 7,145.93 31300 31300 -1265 6 TAXES RECEIVABLE - DELINQUENT 18,114.03 14,920.22 14,920.22 33,034.25 31300 31300 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 31300 31300 -1300 5 DUE FROM OTHER FUNDS 31300 31300 -1320 5 DUE FROM OTHER GOVT UNITS 31300 31300 -2000 3 LIABILITIES 31300 31300 -2001 4 CURRENT LIABILITIES 31300 31300 -2010 5 ACCOUNTS PAYABLE 31300 31300 -2400 5 DEFERRED REVENUE 31300 31300 -2410 6 DEFERRED REVENUE -TAXES (18,114.03) (14,920.22) (14,920.22) (33,034.25) 31300 31300 -2701 5 LONG TERM DEBT 31300 31300 -2720 6 BONDS PAYABLE 31300 31300 -3000 3 FUND EQUITY 31300 31300 -3001 4 CONTRIBUTED CAPITAL 31300 31300 -3501 4 FUND BALANCE 31300 31300 -3510 5 RESERVED FUND BALANCE 31300 31300 -3520 6 FUND BALANCE RES FOR DEBT SERV (1,054,230.12) (1,054,230.12) 31300 47523 -4000 3 REVENUES AND EXPENSES 31300 47523 -4001 4 REVENUES 31300 47523 -4050 5 TAXES 31300 47523 -4100 6 AD VALOREM TAXES 31300 47523 -4101 7 CURRENT AD VALOREM TAXES (360,942.88) (733,661.44) (733,661.44) 31300 47523 -4120 7 DELINQUENT AD VALOREM TAXE 3,534.73 (5,840.25) (5,840.25) 31300 47523 -4599 5 MISCELLANEOUS REVENUE 31300 47523 -4600 6 MISCELLANEOUS REVENUE 31300 47523 -4603 7 INTEREST EARNINGS (6,892.53) (28,617.42) (28,617.42) 31300 47523 -4605 7 UNREALIZED INVESTMENT GAIN (251.49) (251.49) (251.49) 31300 47523 -4900 5 OTHER FINANCING SOURCES 31300 47523 -6001 4 EXPENDITURES /EXPENSES 31300 47523 -6600 5 DEBT SERVICE 31300 47523 -6601 6 BOND PRINCIPAL 580, 000.00 580, 000.00 31300 47523 -6611 6 BOND INTEREST 137,127.50 137,127.50 31300 47523 -6621 6 PAYING AGENT /OTHER FEES 724.16 724.16 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 31400 31400 -1000 3 ASSETS 31400 31400 -1001 4 CURRENT ASSETS 31400 31400 -1005 5 CASH AND CASH EQUIVALENTS 31400 31400 -1095 5 POOLED CASH & INVESTMENTS 99,599.39 237,151.37 237,151.37 31400 31400 -1200 5 ACCOUNTS RECEIVABLE 31400 31400 -1250 5 TAXES RECEIVABLE 31400 31400 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 31400 31400 -1275 6 SPEC ASSESS REC- CURRENT 1,607.84 1,607.84 1,607.84 31400 31400 -1285 6 SPEC ASSESS REC- DELINQUENT 5,797.84 5,797.84 5,797.84 31400 31400 -1290 6 SPEC ASSESS REC- DEFERRED 1,236,698.22 1,236,698.22 1,236,698.22 31400 31400 -1300 5 DUE FROM OTHER FUNDS 31400 31400 -1320 5 DUE FROM OTHER GOVT UNITS 31400 31400 -2000 3 LIABILITIES 31400 31400 -2001 4 CURRENT LIABILITIES 31400 31400 -2010 5 ACCOUNTS PAYABLE 31400 31400 -2400 5 DEFERRED REVENUE 31400 31400 -2420 6 DEFERRED REVENUE -SPEC ASSESS (1,242,496.06) (1,242,496.06) (1,242,496.06) 31400 31400 -2701 5 LONG TERM DEBT 31400 31400 -2720 6 BONDS PAYABLE 31400 31400 -3000 3 FUND EQUITY 31400 31400 -3001 4 CONTRIBUTED CAPITAL 31400 31400 -3501 4 FUND BALANCE 31400 31400 -3510 5 RESERVED FUND BALANCE 31400 47524 -4000 3 REVENUES AND EXPENSES 31400 47524 -4001 4 REVENUES 31400 47524 -4050 5 TAXES 31400 47524 -4100 6 AD VALOREM TAXES 31400 47524 -4599 5 MISCELLANEOUS REVENUE 31400 47524 -4600 6 MISCELLANEOUS REVENUE 31400 47524 -4601 7 SPECIAL ASSESSMENTS (60,311.12) (196,380.32) (196,380.32) 31400 47524 -4603 7 INTEREST EARNINGS (1,240.48) (2,723.26) (2,723.26) 31400 47524 -4605 7 UNREALIZED INVESTMENT GAIN (45.26) (45.26) (45.26) 31400 47524 -4900 5 OTHER FINANCING SOURCES 31400 47524 -4931 6 BOND SALES (39,610.37) (39,610.37) (39,610.37) 31400 47524 -6001 4 EXPENDITURES /EXPENSES 31400 47524 -6600 5 DEBT SERVICE 37600 37600 -1000 3 ASSETS 37600 37600 -1001 4 CURRENT ASSETS 37600 37600 -1005 5 CASH AND CASH EQUIVALENTS 37600 37600 -1200 5 ACCOUNTS RECEIVABLE 37600 37600 -1250 5 TAXES RECEIVABLE 37600 37600 -1300 5 DUE FROM OTHER FUNDS 37600 37600 -1320 5 DUE FROM OTHER GOVT UNITS 37600 37600 -1500 5 PREPAID ITEMS 37600 37600 -2000 3 LIABILITIES 37600 37600 -2001 4 CURRENT LIABILITIES 37600 37600 -2010 5 ACCOUNTS PAYABLE 37600 37600 -2100 5 SALARIES & BENEFITS PAYABLE 37600 37600 -2200 5 DUE TO OTHER FUNDS 37600 37600 -2250 5 DUE TO OTHER GOVERNMENT UNITS 37600 37600 -2400 5 DEFERRED REVENUE 37600 37600 -2601 4 NON - CURRENT LIABILITIES 37600 37600 -2701 5 LONG TERM DEBT 37600 37600 -2720 6 BONDS PAYABLE 37600 37600 -3000 3 FUND EQUITY 37600 37600 -3001 4 CONTRIBUTED CAPITAL 37600 37600 -3501 4 FUND BALANCE 37600 37600 -3510 5 RESERVED FUND BALANCE R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 37600 37600 -3520 6 FUND BALANCE RES FOR DEBT SERV (274.89) 274.89 37600 37600 -3670 5 EQUITY TRANSFERS 274.89 (274.89) 37600 47611 -4000 3 REVENUES AND EXPENSES 37600 47611 -4001 4 REVENUES 37600 47611 -4050 5 TAXES 37600 47611 -4100 6 AD VALOREM TAXES 37600 47611 -4599 5 MISCELLANEOUS REVENUE 37600 47611 -4600 6 MISCELLANEOUS REVENUE 37600 47611 -4900 5 OTHER FINANCING SOURCES 37600 47611 -6001 4 EXPENDITURES /EXPENSES 37600 47611 -6600 5 DEBT SERVICE 37700 37700 -1000 3 ASSETS 37700 37700 -1001 4 CURRENT ASSETS 37700 37700 -1005 5 CASH AND CASH EQUIVALENTS 37700 37700 -1200 5 ACCOUNTS RECEIVABLE 37700 37700 -1250 5 TAXES RECEIVABLE 37700 37700 -1300 5 DUE FROM OTHER FUNDS 37700 37700 -1320 5 DUE FROM OTHER GOVT UNITS 37700 37700 -2000 3 LIABILITIES 37700 37700 -2001 4 CURRENT LIABILITIES 37700 37700 -2010 5 ACCOUNTS PAYABLE 37700 37700 -2100 5 SALARIES & BENEFITS PAYABLE 37700 37700 -2200 5 DUE TO OTHER FUNDS 37700 37700 -2250 5 DUE TO OTHER GOVERNMENT UNITS 37700 37700 -2400 5 DEFERRED REVENUE 37700 37700 -2601 4 NON - CURRENT LIABILITIES 37700 37700 -2701 5 LONG TERM DEBT 37700 37700 -2720 6 BONDS PAYABLE 37700 37700 -3000 3 FUND EQUITY 37700 37700 -3001 4 CONTRIBUTED CAPITAL 37700 37700 -3501 4 FUND BALANCE 37700 37700 -3510 5 RESERVED FUND BALANCE 37700 37700 -3650 5 UNRESERVED FUND BALANCE (268, 852.39) 268, 852.39 37700 37700 -3670 5 EQUITY TRANSFERS 268,852.39 (268,852.39) 37700 47612 -4000 3 REVENUES AND EXPENSES 37700 47612 -4001 4 REVENUES 37700 47612 -4050 5 TAXES 37700 47612 -4100 6 AD VALOREM TAXES 37700 47612 -4599 5 MISCELLANEOUS REVENUE 37700 47612 -4600 6 MISCELLANEOUS REVENUE 37700 47612 -4900 5 OTHER FINANCING SOURCES 37700 47612 -6001 4 EXPENDITURES /EXPENSES 37700 47612 -6600 5 DEBT SERVICE 37800 37800 -1000 3 ASSETS 37800 37800 -1001 4 CURRENT ASSETS 37800 37800 -1005 5 CASH AND CASH EQUIVALENTS 37800 37800 -1200 5 ACCOUNTS RECEIVABLE 37800 37800 -1250 5 TAXES RECEIVABLE 37800 37800 -1300 5 DUE FROM OTHER FUNDS 37800 37800 -1320 5 DUE FROM OTHER GOVT UNITS 37800 37800 -2000 3 LIABILITIES 37800 37800 -2001 4 CURRENT LIABILITIES 37800 37800 -2010 5 ACCOUNTS PAYABLE 37800 37800 -2100 5 SALARIES & BENEFITS PAYABLE 37800 37800 -2200 5 DUE TO OTHER FUNDS 37800 37800 -2250 5 DUE TO OTHER GOVERNMENT UNITS 37800 37800 -2400 5 DEFERRED REVENUE 37800 37800 -2601 4 NON - CURRENT LIABILITIES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 37800 37800 -2701 5 LONG TERM DEBT 37800 37800 -2720 6 BONDS PAYABLE 37800 37800 -3000 3 FUND EQUITY 37800 37800 -3001 4 CONTRIBUTED CAPITAL 37800 37800 -3501 4 FUND BALANCE 37800 37800 -3510 5 RESERVED FUND BALANCE 37800 47613 -4000 3 REVENUES AND EXPENSES 37800 47613 -4001 4 REVENUES 37800 47613 -4050 5 TAXES 37800 47613 -4100 6 AD VALOREM TAXES 37800 47613 -4599 5 MISCELLANEOUS REVENUE 37800 47613 -4600 6 MISCELLANEOUS REVENUE 37800 47613 -4900 5 OTHER FINANCING SOURCES 37800 47613 -6001 4 EXPENDITURES /EXPENSES 37800 47613 -6600 5 DEBT SERVICE 37900 37900 -1000 3 ASSETS 37900 37900 -1001 4 CURRENT ASSETS 37900 37900 -1005 5 CASH AND CASH EQUIVALENTS 37900 37900 -1095 5 POOLED CASH & INVESTMENTS 38,302.50 37900 37900 -1200 5 ACCOUNTS RECEIVABLE 37900 37900 -1250 5 TAXES RECEIVABLE 37900 37900 -1300 5 DUE FROM OTHER FUNDS 37900 37900 -1320 5 DUE FROM OTHER GOVT UNITS 37900 37900 -2000 3 LIABILITIES 37900 37900 -2001 4 CURRENT LIABILITIES 37900 37900 -2010 5 ACCOUNTS PAYABLE 37900 37900 -2100 5 SALARIES & BENEFITS PAYABLE 37900 37900 -2200 5 DUE TO OTHER FUNDS 37900 37900 -2250 5 DUE TO OTHER GOVERNMENT UNITS 37900 37900 -2400 5 DEFERRED REVENUE 37900 37900 -2601 4 NON - CURRENT LIABILITIES 37900 37900 -2701 5 LONG TERM DEBT 37900 37900 -2720 6 BONDS PAYABLE 37900 37900 -3000 3 FUND EQUITY 37900 37900 -3001 4 CONTRIBUTED CAPITAL 37900 37900 -3501 4 FUND BALANCE 37900 37900 -3510 5 RESERVED FUND BALANCE 37900 37900 -3520 6 FUND BALANCE RES FOR DEBT SERV 2,392,658.00 (2,392,658.00) 37900 37900 -3660 5 UNRESERVED FUND BALANCE (2,392,658.00) 2,392,658.00 37900 47614 -4000 3 REVENUES AND EXPENSES 37900 47614 -4001 4 REVENUES 37900 47614 -4050 5 TAXES 37900 47614 -4100 6 AD VALOREM TAXES 37900 47614 -4599 5 MISCELLANEOUS REVENUE 37900 47614 -4600 6 MISCELLANEOUS REVENUE 37900 47614 -4900 5 OTHER FINANCING SOURCES 37900 47614- 4915 -5 6 TRANSFERS IN FROM TIF #3 FUND (38,302.50) (490,786.25) (490,786.25) 37900 47614 -6001 4 EXPENDITURES /EXPENSES 37900 47614 -6600 5 DEBT SERVICE 37900 47614 -6601 6 BOND PRINCIPAL 410,000.00 410,000.00 37900 47614 -6611 6 BOND INTER EST 80, 355.00 80, 355.00 37900 47614 -6621 6 PAYING AGENT /OTHER FEES 431.25 431.25 38000 38000 -1000 3 ASSETS 38000 38000 -1001 4 CURRENT ASSETS 38000 38000 -1005 5 CASH AND CASH EQUIVALENTS 38000 38000 -1095 5 POOLED CASH & INVESTMENTS 396,649.24 38000 38000 -1200 5 ACCOUNTS RECEIVABLE 38000 38000 -1250 5 TAXES RECEIVABLE R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 38000 38000 -1300 5 DUE FROM OTHER FUNDS 38000 38000 -1320 5 DUE FROM OTHER GOVT UNITS 38000 38000 -2000 3 LIABILITIES 38000 38000 -2001 4 CURRENT LIABILITIES 38000 38000 -2010 5 ACCOUNTS PAYABLE 38000 38000 -2100 5 SALARIES & BENEFITS PAYABLE 38000 38000 -2200 5 DUE TO OTHER FUNDS 38000 38000 -2250 5 DUE TO OTHER GOVERNMENT UNITS 38000 38000 -2400 5 DEFERRED REVENUE 38000 38000 -2601 4 NON - CURRENT LIABILITIES 38000 38000 -2701 5 LONG TERM DEBT 38000 38000 -2720 6 BONDS PAYABLE 38000 38000 -3000 3 FUND EQUITY 38000 38000 -3001 4 CONTRIBUTED CAPITAL 38000 38000 -3501 4 FUND BALANCE 38000 38000 -3510 5 RESERVED FUND BALANCE 38000 47615 -4000 3 REVENUES AND EXPENSES 38000 47615 -4001 4 REVENUES 38000 47615 -4050 5 TAXES 38000 47615 -4100 6 AD VALOREM TAXES 38000 47615 -4599 5 MISCELLANEOUS REVENUE 38000 47615 -4600 6 MISCELLANEOUS REVENUE 38000 47615 -4900 5 OTHER FINANCING SOURCES 38000 47615- 4915 -5 6 TRANSFERS IN FROM TIF #3 FUND (396,649.24) (1,397,017.99) (1,397,017.99) 38000 47615 -6001 4 EXPENDITURES /EXPENSES 38000 47615 -6600 5 DEBT SERVICE 38000 47615 -6601 6 BOND PRINCIPAL 590, 000.00 590, 000.00 38000 47615 -6611 6 BOND INTEREST 806,725.00 806,725.00 38000 47615 -6621 6 PAYING AGENT /OTHER FEES 292.99 292.99 40100 40100 -1000 3 ASSETS 40100 40100 -1001 4 CURRENT ASSETS 40100 40100 -1005 5 CASH AND CASH EQUIVALENTS 40100 40100 -1095 5 POOLED CASH & INVESTMENTS 879,120.10 39,664.05 (294,822.55) 584,297.55 40100 40100 -1200 5 ACCOUNTS RECEIVABLE 40100 40100 -1300 5 DUE FROM OTHER FUNDS 40100 40100 -1320 5 DUE FROM OTHER GOVT UNITS 40100 40100 -1500 5 PREPAID ITEMS 40100 40100 -1550 5 ADVANCES TO OTHER FUNDS 800,000.00 (7,512.00) (7,512.00) 792,488.00 40100 40100 -2000 3 LIABILITIES 40100 40100 -2001 4 CURRENT LIABILITIES 40100 40100 -2010 5 ACCOUNTS PAYABLE 40100 40100 -2012 6 MISC ACCOUNTS PAYABLE 10,445.25 10,445.25 10,445.25 40100 40100 -2015 6 VOUCHERS PAYABLE (825.82) (10,445.25) (9,619.43) (10,445.25) 40100 40100 -2060 6 CONTRACTS PAYABLE (27,353.05) (27,353.05) (27,353.05) 40100 40100 -2200 5 DUE TO OTHER FUNDS 40100 40100 -2250 5 DUE TO OTHER GOVERNMENT UNITS 40100 40100 -2400 5 DEFERRED REVENUE 40100 40100 -2601 4 NON - CURRENT LIABILITIES 40100 40100 -3000 3 FUND EQUITY 40100 40100 -3001 4 CONTRIBUTED CAPITAL 40100 40100 -3501 4 FUND BALANCE 40100 40100 -3510 5 RESERVED FUND BALANCE 40100 40100 -3540 6 FUND BAL RES INTERFUND LOANS (800,000.00) 7,512.00 7,512.00 (792,488.00) 40100 40100 -3660 5 UNRESERVED FUND BALANCE (878, 294.28) (7,512.00) (7,512.00) (885, 806.28) 40100 40100 -4000 3 REVENUES AND EXPENSES 40100 40100 -4001 4 REVENUES 40100 40100 -4300 5 INTERGOVERNMENTAL REVENUE 40100 40100 -4340 6 STATE REVENUE R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 40100 40100 -4370 6 OTHER GRANTS /AID 40100 40100 -4399 5 CHARGES FOR SERVICES 40100 40100 -4599 5 MISCELLANEOUS REVENUE 40100 40100 -4600 6 MISCELLANEOUS REVENUE 40100 40100 -4603 7 INTEREST EARNINGS (3,967.37) (34,784.67) (34,784.67) 40100 40100 -4605 7 UNREALIZED INVESTMENT GAIN (144.76) (144.76) (144.76) 40100 40100 -4900 5 OTHER FINANCING SOURCES 40100 40100 -4911 6 SALE OF PROPERTY (602.07) (602.07) 40100 40100 -4912 6 CAPITAL CONTRIBUTIONS (22,767.00) (22,767.00) 40100 40100 - 4915 -1 6 TRANSFERS FROM LIQUOR FUND (125,000.00) (125,000.00) (125,000.00) 40100 40100 -6001 4 EXPENDITURES /EXPENSES 40100 40100 -6099 5 PERSONAL SERVICES 40100 40100 -6100 6 WAGES AND SALARIES 40100 40100 -6120 6 RETIREMENT CONTRIBUTIONS 40100 40100 -6150 6 WORKER'S COMPENSATION 40100 40100 -6199 5 SUPPLIES 40100 40100 -6200 6 OFFICE SUPPLIES 40100 40100 -6210 6 OPERATING SUPPLIES 40100 40100 -6220 6 REPAIR & MAINT SUPPLIES 40100 40100 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 40100 40100 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 40100 40100 -6242 7 MINOR EQUIPMENT 9,852.04 9,852.04 40100 40100 -6299 5 OTHER CHARGES & SERVICES 40100 40100 -6300 6 PROFESSIONAL SERVICES 40100 40100 -6302 7 ARCH, ENG & PLANNING 4,424.26 22,077.87 22,077.87 40100 40100 -6307 7 PROFESSIONAL SERVICES 288.00 1,410.00 1,410.00 40100 40100 -6320 6 COMMUNICATIONS 40100 40100 -6330 6 TRANSPORTATION 40100 40100 -6340 6 ADVERTISING 40100 40100 -6342 7 LEGAL NOTICES 708.26 708.26 40100 40100 -6350 6 PRINTING AND DUPLICATING 40100 40100 -6360 6 INSURANCE 40100 40100 -6380 6 UTILITY SERVICES 40100 40100 -6400 6 REPAIR & MAINT SERVICES 40100 40100 -6410 6 RENTALS 40100 40100 -6420 6 IS SERVICES /LICENSES /FEES 40100 40100 -6440 6 OTHER EXPENSES 40100 40100 -6441 7 LICENSES, TAXES & FEES 1,084.92 1,084.92 1,084.92 40100 40100 -6449 7 OTHER CONTRACTUAL SERVICE 745.50 745.50 40100 40100 -6470 6 TRANSFERS AND OTHER USES 40100 40100 -6500 5 CAPITAL OUTLAY 40100 40100 -6501 6 CAPITAL OUTLAY 40100 40100 -6530 7 IMPROVEMENTS 118,515.95 476,281.69 476,281.69 40200 40200 -1000 3 ASSETS 40200 40200 -1001 4 CURRENT ASSETS 40200 40200 -1005 5 CASH AND CASH EQUIVALENTS 40200 40200 -1095 5 POOLED CASH & INVESTMENTS 98,361.56 (379,733.46) 164,433.80 262,795.36 40200 40200 -1200 5 ACCOUNTS RECEIVABLE 40200 40200 -1300 5 DUE FROM OTHER FUNDS 40200 40200 -1320 5 DUE FROM OTHER GOVT UNITS 40200 40200 -1325 6 DUE FROM OTHER GOVT UNITS 93, 033.05 56, 056.08 (36, 976.97) 56, 056.08 40200 40200 -1500 5 PREPAID ITEMS 40200 40200 -2000 3 LIABILITIES 40200 40200 -2001 4 CURRENT LIABILITIES 40200 40200 -2010 5 ACCOUNTS PAYABLE 40200 40200 -2015 6 VOUCHERS PAYABLE (20,740.82) 20,740.82 40200 40200 -2100 5 SALARIES & BENEFITS PAYABLE 40200 40200 -2200 5 DUE TO OTHER FUNDS R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 40200 40200 -2250 5 DUE TO OTHER GOVERNMENT UNITS 40200 40200 -2400 5 DEFERRED REVENUE 40200 40200 -2601 4 NON - CURRENT LIABILITIES 40200 40200 -3000 3 FUND EQUITY 40200 40200 -3001 4 CONTRIBUTED CAPITAL 40200 40200 -3501 4 FUND BALANCE 40200 40200 -3510 5 RESERVED FUND BALANCE 40200 40200 -3540 6 FUND BAL R ES I NTE R F U N D LOANS (593, 068.92) 593, 068.92 593, 068.92 40200 40200 -3660 5 UNRESERVED FUND BALANCE 422,415.13 (593,068.92) (593,068.92) (170,653.79) 40200 40200 -4000 3 REVENUES AND EXPENSES 40200 40200 -4001 4 REVENUES 40200 40200 -4300 5 INTERGOVERNMENTAL REVENUE 40200 40200 -4340 6 STATE REVENUE 40200 40200 -4343 7 MUNICIPAL STATE AID, STR E E (90, 000.00) (90, 000.00) 40200 40200 -4344 7 MUNICIPAL STATE AID, STR E E (56, 056.08) (455, 831.58) (455, 831.58) 40200 40200 -4370 6 OTHER GRANTS /AID 40200 40200 -4399 5 CHARGES FOR SERVICES 40200 40200 -4599 5 MISCELLANEOUS REVENUE 40200 40200 -4600 6 MISCELLANEOUS REVENUE 40200 40200 -4603 7 INTEREST EARNINGS (1,650.25) (19,300.47) (19,300.47) 40200 40200 -4605 7 UNREALIZED INVESTMENT GAIN (60.21) (60.21) (60.21) 40200 40200 -4900 5 OTHER FINANCING SOURCES 40200 40200 -6001 4 EXPENDITURES /EXPENSES 40200 40200 -6099 5 PERSONAL SERVICES 40200 40200 -6100 6 WAGES AND SALARIES 40200 40200 -6120 6 RETIREMENT CONTRIBUTIONS 40200 40200 -6150 6 WORKER'S COMPENSATION 40200 40200 -6199 5 SUPPLIES 40200 40200 -6200 6 OFFICE SUPPLIES 40200 40200 -6210 6 OPERATING SUPPLIES 40200 40200 -6220 6 REPAIR & MAINT SUPPLIES 40200 40200 -6224 7 STREET MAINT MATERIALS 14,939.18 14,939.18 40200 40200 -6226 7 SIGNS & STRIPING MATERIALS 2,714.26 2,714.26 40200 40200 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 40200 40200 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 40200 40200 -6299 5 OTHER CHARGES & SERVICES 40200 40200 -6300 6 PROFESSIONAL SERVICES 40200 40200 -6320 6 COMMUNICATIONS 40200 40200 -6330 6 TRANSPORTATION 40200 40200 -6340 6 ADVERTISING 40200 40200 -6350 6 PRINTING AND DUPLICATING 40200 40200 -6360 6 INSURANCE 40200 40200 -6380 6 UTILITY SERVICES 40200 40200 -6400 6 REPAIR & MAINT SERVICES 40200 40200 -6404 7 STREET MAINT SERVICES 17,897.25 17,897.25 40200 40200 -6410 6 RENTALS 40200 40200 -6440 6 OTHER EXPENSES 40200 40200 -6470 6 TRANSFERS AND OTHER USES 40200 40200 -6500 5 CAPITAL OUTLAY 40200 40200 -6501 6 CAPITAL OUTLAY 40200 40200 -6530 7 IMPROVEMENTS 381,443.92 381,443.92 381,443.92 40600 40600 -1000 3 ASSETS 40600 40600 -1001 4 CURRENT ASSETS 40600 40600 -1005 5 CASH AND CASH EQUIVALENTS 40600 40600 -1095 5 POOLED CASH & INVESTMENTS 1,006,371.45 8,634.70 320,258.43 1,326,629.88 40600 40600 -1200 5 ACCOUNTS RECEIVABLE 40600 40600 -1300 5 DUE FROM OTHER FUNDS 40600 40600 -1320 5 DUE FROM OTHER GOVT UNITS R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 40600 40600 -2000 3 LIABILITIES 40600 40600 -2001 4 CURRENT LIABILITIES 40600 40600 -2010 5 ACCOUNTS PAYABLE 40600 40600 -2100 5 SALARIES & BENEFITS PAYABLE 40600 40600 -2200 5 DUE TO OTHER FUNDS 40600 40600 -2250 5 DUE TO OTHER GOVERNMENT UNITS 40600 40600 -2400 5 DEFERRED REVENUE 40600 40600 -3000 3 FUND EQUITY 40600 40600 -3001 4 CONTRIBUTED CAPITAL 40600 40600 -3501 4 FUND BALANCE 40600 40600 -3510 5 RESERVED FUND BALANCE 40600 40600 -3660 5 UNRESERVED FUND BALANCE (1,006,371.45) (1,006,371.45) 40600 40600 -4000 3 REVENUES AND EXPENSES 40600 40600 -4001 4 REVENUES 40600 40600 -4362 7 COUNTY G RANTS /AID (74,132.68) (74,132.68) 40600 40600 -4599 5 MISCELLANEOUS REVENUE 40600 40600 -4600 6 MISCELLANEOUS REVENUE 40600 40600 -4603 7 INTEREST EARNINGS (8,330.73) (50, 900.64) (50, 900.64) 40600 40600 -4605 7 UNREALIZED INVESTMENT GAIN (303.97) (303.97) (303.97) 40600 40600 -4606 7 OTHER REVENUE (194,921.14) (194,921.14) 40600 40600 -6001 4 EXPENDITURES /EXPENSES 40600 40600 -6199 5 SUPPLIES 40600 40600 -6200 6 OFFICE SUPPLIES 40600 40600 -6210 6 OPERATING SUPPLIES 40600 40600 -6220 6 REPAIR & MAINT SUPPLIES 40600 40600 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 40600 40600 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 40600 40600 -6299 5 OTHER CHARGES & SERVICES 40600 40600 -6400 6 REPAIR & MAINT SERVICES 40600 40600 -6440 6 OTHER EXPENSES 40600 40600 -6500 5 CAPITAL OUTLAY 40600 40600 -6501 6 CAPITAL OUTLAY 40700 40700 -1000 3 ASSETS 40700 40700 -1001 4 CURRENT ASSETS 40700 40700 -1005 5 CASH AND CASH EQUIVALENTS 40700 40700 -1095 5 POOLED CASH & INVESTMENTS (482,611.01) 4,150,587.59 220,404.55 (262,206.46) 40700 40700 -1200 5 ACCOUNTS RECEIVABLE 40700 40700 -1205 6 ACCOUNTS RECEIVABLE - BILLED 4,593.87 (593.75) 11,735.88 16,329.75 40700 40700 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 40700 40700 -1275 6 SPEC ASSESS REC- CURRENT 1,030.25 7,706.05 6,675.80 7,706.05 40700 40700 -1285 6 SPEC ASSESS REC- DELINQUENT 8,306.87 (6,982.45) (6,982.45) 1,324.42 40700 40700 -1290 6 SPEC ASSESS REC- DEFERRED 799,562.50 (666,373.11) (666,373.11) 133,189.39 40700 40700 -1300 5 DUE FROM OTHER FUNDS 40700 40700 -1320 5 DUE FROM OTHER GOVT UNITS 40700 40700 -1500 5 PREPAID ITEMS 40700 40700 -2000 3 LIABILITIES 40700 40700 -2001 4 CURRENT LIABILITIES 40700 40700 -2010 5 ACCOUNTS PAYABLE 40700 40700 -2015 6 VOUCHERS PAYABLE (69, 722.69) (44, 909.87) 24, 812.82 (44, 909.87) 40700 40700 -2060 6 CONTRACTS PAYABLE (270,408.49) (197,560.36) 72,848.13 (197,560.36) 40700 40700 -2100 5 SALARIES & BENEFITS PAYABLE 40700 40700 -2110 6 SALARIES AND WAGES PAYABLE (2,990.67) (2,298.90) 691.77 (2,298.90) 40700 40700 -2200 5 DUE TO OTHER FUNDS 40700 40700 -2210 6 DUE TO OTHER FUNDS (42,657.08) 42,657.08 40700 40700 -2250 5 DUE TO OTHER GOVERNMENT UNITS 40700 40700 -2400 5 DEFERRED REVENUE 40700 40700 -2420 6 DEFERRED REVENUE -SPEC ASSESS (807,869.37) 673,355.56 673,355.56 (134,513.81) 40700 40700 -2430 6 DEFERRED REVENUE -OTHER (36,360.00) (36,360.00) R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 40700 40700 -2601 4 NON - CURRENT LIABILITIES 40700 40700 -3000 3 FUND EQUITY 40700 40700 -3001 4 CONTRIBUTED CAPITAL 40700 40700 -3501 4 FUND BALANCE 40700 40700 -3510 5 RESERVED FUND BALANCE 40700 40700 -3660 5 UNRESERVED FUND BALANCE 899,125.82 899,125.82 40700 40700 -4000 3 REVENUES AND EXPENSES 40700 40700 -4001 4 REVENUES 40700 40700 -4300 5 INTERGOVERNMENTAL REVENUE 40700 40700 -4340 6 STATE REVENUE 40700 40700 -4362 7 COUNTY GRANTS /AID (3,915.00) (3,915.00) 40700 40700 -4370 6 OTHER GRANTS /AID 40700 40700 -4399 5 CHARGES FOR SERVICES 40700 40700 -4430 6 CHGS FOR SERVICES - PUBLIC WORKS 40700 40700 -4431 7 WEED CUTTING CHARGES (18,162.50) (18,162.50) 40700 40700 -4434 7 DISEASED TREE REMOVAL (8,525.40) (8,525.40) 40700 40700 -4599 5 MISCELLANEOUS REVENUE 40700 40700 -4600 6 MISCELLANEOUS REVENUE 40700 40700 -4601 7 SPECIAL ASSESSMENTS (24,951.71) (286,751.42) (286,751.42) 40700 40700 -4602 7 SPECIAL ASSESS - PENALTIES & (3,659.86) (3,700.84) (3,700.84) 40700 40700 -4603 7 INTEREST EARNINGS (880.63) (880.63) (880.63) 40700 40700 -4606 7 OTHER REVENUE (0.01) (1,239.67) (1,239.67) 40700 40700 -4607 7 SPEC ASSESS INTEREST (31.49) (31.49) 40700 40700 -4900 5 OTHER FINANCING SOURCES 40700 40700 -4915 6 TRANSFERS IN (147,906.60) (147,906.60) (147,906.60) 40700 40700 -4931 6 BOND SALES (1,405,789.63) (1,420,389.63) (1,420,389.63) 40700 40700 -4933 6 DISCOUNT ON BOND SALES 7,884.00 7,884.00 7,884.00 40700 40700 -5550 5 DIRECT COST OF SALES 40700 40700 -5580 6 COST OF GOODS SOLD 40700 40700 -5590 6 EBHC CONTRACT EXPENSES 40700 40700 -6001 4 EXPENDITURES /EXPENSES 40700 40700 -6099 5 PERSONAL SERVICES 40700 40700 -6100 6 WAGES AND SALARIES 40700 40700 -6101 7 WAGES & SALARIES -FT EMPLOY 13,668.92 110,020.34 110,020.34 40700 40700 -6102 7 OVERTIME -FT EMPLOYEES 1,115.07 21,738.38 21,738.38 40700 40700 -6103 7 WAGES -PART TIME EMPLOYEES 11,972.19 11,972.19 40700 40700 -6104 7 OVERTIME -PART TIME EMPLOYE 22.50 22.50 40700 40700 -6110 6 OTHER PAYMENTS -NON INSURANCE 40700 40700 -6120 6 RETIREMENT CONTRIBUTIONS 40700 40700 -6122 7 PERA COORDINATED PLAN 887.05 8,352.45 8,352.45 40700 40700 -6125 7 FICA 960.03 9,350.65 9,350.65 40700 40700 -6126 7 MEDICARE CONTRIBUTIONS 224.52 2,186.79 2,186.79 40700 40700 -6130 6 INSURANCE BENEFITS 40700 40700 -6140 6 UNEMPLOYMENT COMPENSATION 40700 40700 -6150 6 WORKER'S COMPENSATION 40700 40700 -6151 7 WORKER'S COMP INSURANCE 144.12 1,439.68 1,439.68 40700 40700 -6199 5 SUPPLIES 40700 40700 -6200 6 OFFICE SUPPLIES 40700 40700 -6210 6 OPERATING SUPPLIES 40700 40700 -6219 7 GENERAL OPERATING SUPPLIES 2,430.18 2,430.18 40700 40700 -6220 6 REPAIR & MAINT SUPPLIES 40700 40700 -6226 7 SIGNS & STRIPING MATERIALS 2,580.54 2,580.54 40700 40700 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 40700 40700 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 40700 40700 -6299 5 OTHER CHARGES & SERVICES 40700 40700 -6300 6 PROFESSIONAL SERVICES 40700 40700 -6302 7 ARCH, ENG & PLANNING 19,022.01 58,008.15 58,008.15 40700 40700 -6303 7 LEGAL SERVICES 270.40 270.40 270.40 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 40700 40700 -6307 7 PROFESSIONAL SERVICES 28,787.76 107,688.50 107,688.50 40700 40700 -6320 6 COMMUNICATIONS 40700 40700 -6321 7 TELEPHONE /PAGERS 1,327.79 1,327.79 40700 40700 -6330 6 TRANSPORTATION 40700 40700 -6340 6 ADVERTISING 40700 40700 -6342 7 LEGAL NOTICES 1,346.48 1,346.48 40700 40700 -6350 6 PRINTING AND DUPLICATING 40700 40700 -6351 7 PRINTING 1,971.21 1,971.21 40700 40700 -6360 6 INSURANCE 40700 40700 -6380 6 UTILITY SERVICES 40700 40700 -6390 6 CONTRACT UTILITY SERVICES 40700 40700 -6400 6 REPAIR & MAINT SERVICES 40700 40700 -6405 7 PARK & LANDSCAPE SERVICES 49,483.28 49,483.28 40700 40700 -6410 6 RENTALS 40700 40700 -6420 6 IS SERVICES /LICENSES /FEES 40700 40700 -6430 6 MISCELLANEOUS 40700 40700 -6440 6 OTHER EXPENSES 40700 40700 -6441 7 LICENSES, TAXES & FEES 3,690.00 3,690.00 40700 40700 -6449 7 OTHER CONTRACTUAL SERVICE 4,191.90 4,191.90 40700 40700 -6460 6 CENTRAL GARAGE CHARGES 40700 40700 -6470 6 TRANSFERS AND OTHER USES 40700 40700 -6490 6 OTHER MISC COSTS /EXPENSES 40700 40700 -6499 7 EXPENSES REIMBURSED (2,864,059.71) (2,863,709.71) (2,863,709.71) 40700 40700 -6500 5 CAPITAL OUTLAY 40700 40700 -6501 6 CAPITAL OUTLAY 40700 40700 -6530 7 IMPROVEMENTS 461, 353.51 3, 968, 891.00 3, 968, 891.00 40700 40700 -6600 5 DEBT SERVICE 40700 40700 -6621 6 PAYING AGENT /OTHER FEES 540.45 540.45 40800 40800 -1000 3 ASSETS 40800 40800 -1001 4 CURRENT ASSETS 40800 40800 -1095 5 POOLED CASH & INVESTMENTS 117,193.49 1,697.90 143,670.38 260,863.87 40800 40800 -1215 6 MISC ACCOUNTS RECEIVABLE 391.80 (391.80) 40800 40800 -2000 3 LIABILITIES 40800 40800 -2001 4 CURRENT LIABILITIES 40800 40800 -2010 5 ACCOUNTS PAYABLE 40800 40800 -2012 6 MISC ACCOUNTS PAYABLE (73,104.25) 73,104.25 40800 40800 -2015 6 VOUCHERS PAYABLE (20, 920.61) (64, 527.35) (43, 606.74) (64, 527.35) 40800 40800 -2060 6 CONTRACTS PAYABLE (21,277.16) 21,277.16 40800 40800 -3000 3 FUND EQUITY 40800 40800 -3501 4 FUND BALANCE 40800 40800 -3510 5 RESERVED FUND BALANCE 40800 40800 -3660 5 UNRESERVED FUND BALANCE (2,283.27) (2,283.27) 40800 40800 -4000 3 REVENUES AND EXPENSES 40800 40800 -4001 4 REVENUES 40800 40800 -4599 5 MISCELLANEOUS REVENUE 40800 40800 -4600 6 MISCELLANEOUS REVENUE 40800 40800 -4603 7 INTEREST EARNINGS (1,638.13) (10,758.97) (10,758.97) 40800 40800 -4605 7 UNREALIZED INVESTMENT GAIN (59.77) (59.77) (59.77) 40800 40800 -4900 5 OTHER FINANCING SOURCES 40800 40800 -4915 6 TRANSFERS IN (300,000.00) (300,000.00) 40800 40800 -4921 6 REFUNDS & REIMBURSEMENTS (2,000.00) (2,000.00) 40800 40800 -6001 4 EXPENDITURES /EXPENSES 40800 40800 -6300 6 PROFESSIONAL SERVICES 40800 40800 -6340 6 ADVERTISING 40800 40800 -6400 6 REPAIR & MAINT SERVICES 40800 40800 -6500 5 CAPITAL OUTLAY 40800 40800 -6501 6 CAPITAL OUTLAY 40800 40800 -6520 7 BUILDINGS & FACILITIES 64,527.35 79,036.23 79,036.23 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 40800 40800 -6530 7 IMPROVEMENTS 326.66 326.66 40800 40800 -6540 7 EQUIPMENT & MACHINERY 39,402.60 39,402.60 40900 40900 -1000 3 ASSETS 40900 40900 -1001 4 CURRENT ASSETS 40900 40900 -1095 5 POOLED CASH & INVESTMENTS 1,683,213.97 (605,857.35) 132,099.30 1,815,313.27 40900 40900 -1215 6 MISC ACCOUNTS RECEIVABLE 163,994.59 164,535.54 540.95 164,535.54 40900 40900 -2000 3 LIABILITIES 40900 40900 -2001 4 CURRENT LIABILITIES 40900 40900 -2010 5 ACCOUNTS PAYABLE 40900 40900 -3000 3 FUND EQUITY 40900 40900 -3501 4 FUND BALANCE 40900 40900 -3660 5 UNRESERVED FUND BALANCE (1,847,208.56) (1,847,208.56) 40900 40900 -4000 3 REVENUES AND EXPENSES 40900 40900 -4001 4 REVENUES 40900 40900 -4050 5 TAXES 40900 40900 -4160 6 GENERAL SALES AND USE TAXES 40900 40900 -4181 7 FRANCHISE FEES (164,535.54) (658,410.45) (658,410.45) 40900 40900 -4599 5 MISCELLANEOUS REVENUE 40900 40900 -4600 6 MISCELLANEOUS REVENUE 40900 40900 -4603 7 INTEREST EARNINGS (11,399.47) (91,486.62) (91,486.62) 40900 40900 -4605 7 UNREALIZED INVESTMENT GAIN (415.94) (415.94) (415.94) 40900 40900 -4900 5 OTHER FINANCING SOURCES 40900 40900 -6001 4 EXPENDITURES /EXPENSES 40900 40900 -6299 5 OTHER CHARGES & SERVICES 40900 40900 -6490 6 OTHER MISC COSTS /EXPENSES 40900 40900 -6500 5 CAPITAL OUTLAY 40900 40900 -6501 6 CAPITAL OUTLAY 40900 40900 -6530 7 IMPROVEMENTS 617,672.76 617,672.76 617,672.76 41000 41000 -1000 3 ASSETS 41000 41000 -1001 4 CURRENT ASSETS 41000 41000 -1095 5 POOLED CASH & INVESTMENTS 434,337.47 71,434.97 52,093.39 486,430.86 41000 41000 -1205 6 ACCOUNTS RECEIVABLE - BILLED 40,759.91 (40,759.91) 41000 41000 -2000 3 LIABILITIES 41000 41000 -2001 4 CURRENT LIABILITIES 41000 41000 -2010 5 ACCOUNTS PAYABLE 41000 41000 -2012 6 MISC ACCOUNTS PAYABLE 55,054.91 (55,054.91) 41000 41000 -2015 6 VOUCHERS PAYABLE (55,318.14) 55,318.14 41000 41000 -2060 6 CONTRACTS PAYABLE (55,489.38) 55,489.38 41000 41000 -3000 3 FUND EQUITY 41000 41000 -3501 4 FUND BALANCE 41000 41000 -3660 5 UNRESERVED FUND BALANCE (419,344.77) (419,344.77) 41000 41000 -4000 3 REVENUES AND EXPENSES 41000 41000 -4001 4 REVENUES 41000 41000 -4603 7 INTEREST EARNINGS (3,054.60) (18,529.22) (18,529.22) 41000 41000 -4605 7 UNREALIZED INVESTMENT GAIN (111.45) (111.45) (111.45) 41000 41000 -4900 5 OTHER FINANCING SOURCES 41000 41000 -4915 6 TRANSFERS IN (70,000.00) (70,000.00) (70,000.00) 41000 41000 -4921 6 REFUNDS & REIMBURSEMENTS (1,019.69) (1,019.69) 41000 41000 -6001 4 EXPENDITURES /EXPENSES 41000 41000 -6223 7 BUILDINGS & FACILITIES 1,731.08 3,277.46 3,277.46 41000 41000 -6243 7 MINOR COMPUTER EQUIPMENT 19,296.81 19,296.81 41000 41000 -6500 5 CAPITAL OUTLAY 60100 49141 -4000 3 REVENUES AND EXPENSES 60100 49141 -4001 4 REVENUES 60100 49141 -4599 5 MISCELLANEOUS REVENUE 60100 49141 -4600 6 MISCELLANEOUS REVENUE 60100 49141 -4601 7 SPECIAL ASSESSMENTS (155,482.89) (21,192.72) (21,192.72) 60100 49141 -4603 7 INTEREST EARNINGS (11,435.24) (66,939.64) (66,939.64) R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 60100 49141 -4604 7 CHECK PROCESSING FEES (90.10) (750.10) (750.10) 60100 49141 -4605 7 UNREALIZED INVESTMENT GAIN (417.24) (417.24) (417.24) 60100 49141 -4606 7 OTHER REVENUE (50.00) (61.57) (61.57) 60100 49141 -4607 7 SPEC ASSESS INTEREST (309.00) (309.00) 60100 49141 -4700 5 WATER UTILITY FUND 60100 49141 -4701 6 WATER SALES (240,947.30) (1,464,236.23) (1,464,236.23) 60100 49141 -4702 6 FIRE LINES (1,839.56) (8,983.82) (8,983.82) 60100 49141 -4703 6 WATER METER SALES (531.50) (19,379.35) (19,379.35) 60100 49141 -4704 6 WATER METER RENTALS (998.00) (5,232.00) (5,232.00) 60100 49141 -4705 6 SERVICE RESTORATION FEES (93.00) (93.00) 60100 49141 -4706 6 CONNECTION CHARGES (26,550.00) (26,550.00) 60100 49141 -4707 6 PENALTIES (9,636.52) (175,457.03) (175,457.03) 60100 49141 -4708 6 TOWER RENTAL FEES (178,134.77) (178,134.77) 60100 49141 -4709 6 CERTIFICATION CHARGES (19,912.15) (19,912.15) 60100 49141 -4900 5 OTHER FINANCING SOURCES 60100 49141 -4916 6 CAPITAL ASSET TRANSFER 102,336.86 102,336.86 60100 49141 -4921 6 REFUNDS & REIMBURSEMENTS 954.41 13,916.70 13,916.70 60100 49141 -6001 4 EXPENDITURES /EXPENSES 60100 49141 -6099 5 PERSONAL SERVICES 60100 49141 -6100 6 WAGES AND SALARIES 60100 49141 -6101 7 WAGES & SALARIES -FT EMPLOY 23,341.77 243,408.07 243,408.07 60100 49141 -6102 7 OVERTIME -FT EMPLOYEES 3,691.07 30,402.54 30,402.54 60100 49141 -6103 7 WAGES -PART TIME EMPLOYEES 15,968.00 15,968.00 60100 49141 -6110 6 OTHER PAYMENTS -NON INSURANCE 60100 49141 -6111 7 SEVERANCE PAY 2,599.03 2,599.03 2,599.03 60100 49141 -6120 6 RETIREMENT CONTRIBUTIONS 60100 49141 -6122 7 PERA COORDINATED PLAN 1,622.01 16,428.80 16,428.80 60100 49141 -6125 7 FICA 1,799.26 18, 028.29 18, 028.29 60100 49141 -6126 7 MEDICARE CONTRIBUTIONS 420.82 4,216.32 4,216.32 60100 49141 -6130 6 INSURANCE BENEFITS 60100 49141 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,574.17 37,566.27 37,566.27 60100 49141 -6140 6 UNEMPLOYMENT COMPENSATION 60100 49141 -6150 6 WORKER'S COMPENSATION 60100 49141 -6151 7 WORKER'S COMP INSURANCE 1,399.48 8,447.95 8,447.95 60100 49141 -6199 5 SUPPLIES 60100 49141 -6200 6 OFFICE SUPPLIES 60100 49141 -6201 7 OFFICE SUPPLIES 110.88 110.88 60100 49141 -6210 6 OPERATING SUPPLIES 60100 49141 -6216 7 CHEMICALS /CHEMICAL PRODUCT 7,058.99 82,375.25 82,375.25 60100 49141 -6217 7 SAFETY SUPPLIES 342.80 641.78 641.78 60100 49141 -6219 7 GENERAL OPERATING SUPPLIES 3,083.16 10,866.42 10,866.42 60100 49141 -6220 6 REPAIR & MAINT SUPPLIES 60100 49141 -6223 7 BUILDINGS & FACILITIES 104.67 104.67 60100 49141 -6227 7 PAINT SUPPLIES 309.38 309.38 60100 49141 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 60100 49141 -6235 7 UTILITY SYSTEM SUPPLIES (792.36) 30,691.01 30,691.01 60100 49141 -6239 7 OTHER REPAIR & MAINT SUPPL 725.43 15,679.43 15,679.43 60100 49141 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 60100 49141 -6241 7 SMALL TOOLS 81.31 487.86 487.86 60100 49141 -6242 7 MINOR EQUIPMENT 1,575.66 1,575.66 60100 49141 -6299 5 OTHER CHARGES & SERVICES 60100 49141 -6300 6 PROFESSIONAL SERVICES 60100 49141 -6301 7 ACCTG, AUDIT & FIN'L SERVI 1,574.37 1,574.37 60100 49141 -6302 7 ARCH, ENG & PLANNING 5,100.00 25,680.00 25,680.00 60100 49141 -6303 7 LEGAL SERVICES 1,001.00 1,001.00 60100 49141 -6307 7 PROFESSIONAL SERVICES 1,804.09 1,804.09 60100 49141 -6320 6 COMMUNICATIONS 60100 49141 -6321 7 TELEPHONE /PAGERS 186.56 933.86 933.86 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 60100 49141 -6322 7 POSTAGE 3,485.36 18,425.77 18,425.77 60100 49141 -6330 6 TRANSPORTATION 60100 49141 -6331 7 TRAVEL EXPENSE /MILEAGE 43.58 167.74 167.74 60100 49141 -6333 7 FREIGHT /DRAYAGE 35.80 35.80 60100 49141 -6340 6 ADVERTISING 60100 49141 -6341 7 PERSONNEL ADVERTISING 603.12 603.12 60100 49141 -6342 7 LEGAL NOTICES 128.70 128.70 60100 49141 -6350 6 PRINTING AND DUPLICATING 60100 49141 -6351 7 PRINTING 146.04 2,678.49 2,678.49 60100 49141 -6360 6 INSURANCE 60100 49141 -6361 7 GENERAL LIABILITY INSURANC (728.61) 10,593.79 10,593.79 60100 49141 -6362 7 PROPERTY INSURANCE (117.35) 1,732.49 1,732.49 60100 49141 -6366 7 MACHINERY BREAKDOWN INSURA (31.99) 460.25 460.25 60100 49141 -6380 6 UTILITY SERVICES 60100 49141 -6381 7 ELECTRIC 14,714.51 136,696.54 136,696.54 60100 49141 -6382 7 GAS 1,055.20 8,430.76 8,430.76 60100 49141 -6385 7 SEWER 61.10 239.48 239.48 60100 49141 -6386 7 STORM SEWER 1,359.09 5,116.74 5,116.74 60100 49141 -6389 7 STREET LIGHTS 244.80 944.31 944.31 60100 49141 -6400 6 REPAIR & MAINT SERVICES 60100 49141 -6402 7 EQUIPMENT SERVICES 30,552.14 30,552.14 60100 49141 -6403 7 BLDGS /FACILITIES MAINT SER 4,397.53 6,783.21 6,783.21 60100 49141 -6408 7 COMMUNICATION /INFO SYSTEMS 276.00 276.00 60100 49141 -6410 6 RENTALS 60100 49141 -6415 7 OTHER EQUIPMENT 147.50 147.50 60100 49141 -6417 7 UNIFORMS 84.34 585.91 585.91 60100 49141 -6420 6 IS SERVICES /LICENSES /FEES 60100 49141 -6422 7 SOFTWARE MAINT 370.44 370.44 60100 49141 -6423 7 LOGIS CHARGES 2,713.89 18,349.95 18,349.95 60100 49141 -6430 6 MISCELLANEOUS 60100 49141 -6432 7 CONFERENCES AND SCHOOLS 318.00 1,007.00 1,007.00 60100 49141 -6434 7 DUES & SUBSCRIPTIONS 1,527.75 1,527.75 60100 49141 -6438 7 CASH SHORT (OVER) 26.56 26.56 60100 49141 -6440 6 OTHER EXPENSES 60100 49141 -6441 7 LICENSES, TAXES & FEES 18,851.57 71,001.07 71,001.07 60100 49141 -6449 7 OTHER CONTRACTUAL SERVICE 5,324.72 23,954.32 23,954.32 60100 49141 -6460 6 CENTRAL GARAGE CHARGES 60100 49141 -6461 7 FUEL CHARGES 176.83 5,066.06 5,066.06 60100 49141 -6462 7 FIXED CHARGES 1,759.85 20,669.20 20,669.20 60100 49141 -6463 7 REPAIR & MAINT CHARGES 304.01 15,257.85 15,257.85 60100 49141 -6470 6 TRANSFERS AND OTHER USES 60100 49141 -6471 7 ADMINISTRATIVE SERVICE TRA 6,197.00 74,364.00 74,364.00 60100 49141 -6490 6 OTHER MISC COSTS /EXPENSES 60100 49141 -6494 7 DEPRECIATION EXPENSE 578,158.86 578,158.86 578,158.86 60100 49141 -6499 7 EXPENSES REIMBURSED (78,583.79) (78,583.79) 60100 49141 -6500 5 CAPITAL OUTLAY 60100 49141 -6501 6 CAPITAL OUTLAY 60100 49141 -6530 7 IMPROVEMENTS 49,041.72 49,041.72 60100 49141 -6600 5 DEBT SERVICE 60100 49142 -6001 4 EXPENDITURES /EXPENSES 60100 49142 -6099 5 PERSONAL SERVICES 60100 49142 -6100 6 WAGES AND SALARIES 60100 49142 -6110 6 OTHER PAYMENTS -NON INSURANCE 60100 49142 -6120 6 RETIREMENT CONTRIBUTIONS 60100 49142 -6130 6 INSURANCE BENEFITS 60100 49142 -6140 6 UNEMPLOYMENT COMPENSATION 60100 49142 -6150 6 WORKER'S COMPENSATION 60100 49142 -6199 5 SUPPLIES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 60100 49142 -6200 6 OFFICE SUPPLIES 60100 49142 -6210 6 OPERATING SUPPLIES 60100 49142 -6220 6 REPAIR & MAINT SUPPLIES 60100 49142 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 60100 49142 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 60100 49142 -6299 5 OTHER CHARGES & SERVICES 60100 49142 -6300 6 PROFESSIONAL SERVICES 60100 49142 -6320 6 COMMUNICATIONS 60100 49142 -6330 6 TRANSPORTATION 60100 49142 -6350 6 PRINTING AND DUPLICATING 60100 49142 -6360 6 INSURANCE 60100 49142 -6380 6 UTILITY SERVICES 60100 49142 -6400 6 REPAIR & MAINT SERVICES 60100 49142 -6420 6 IS SERVICES /LICENSES /FEES 60100 49142 -6440 6 OTHER EXPENSES 60100 49142 -6490 6 OTHER MISC COSTS /EXPENSES 60100 49142 -6500 5 CAPITAL OUTLAY 60100 49142 -6501 6 CAPITAL OUTLAY 60100 49142 -6600 5 DEBT SERVICE 60100 49143 -6001 4 EXPENDITURES /EXPENSES 60100 49143 -6099 5 PERSONAL SERVICES 60100 49143 -6100 6 WAGES AND SALARIES 60100 49143 -6110 6 OTHER PAYMENTS -NON INSURANCE 60100 49143 -6120 6 RETIREMENT CONTRIBUTIONS 60100 49143 -6130 6 INSURANCE BENEFITS 60100 49143 -6140 6 UNEMPLOYMENT COMPENSATION 60100 49143 -6150 6 WORKER'S COMPENSATION 60100 49143 -6199 5 SUPPLIES 60100 49143 -6200 6 OFFICE SUPPLIES 60100 49143 -6210 6 OPERATING SUPPLIES 60100 49143 -6220 6 REPAIR & MAINT SUPPLIES 60100 49143 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 60100 49143 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 60100 49143 -6299 5 OTHER CHARGES & SERVICES 60100 49143 -6300 6 PROFESSIONAL SERVICES 60100 49143 -6320 6 COMMUNICATIONS 60100 49143 -6330 6 TRANSPORTATION 60100 49143 -6340 6 ADVERTISING 60100 49143 -6350 6 PRINTING AND DUPLICATING 60100 49143 -6470 6 TRANSFERS AND OTHER USES 60100 49143 -6500 5 CAPITAL OUTLAY 60100 49143 -6501 6 CAPITAL OUTLAY 60100 49143 -6600 5 DEBT SERVICE 60100 60100 -1000 3 ASSETS 60100 60100 -1001 4 CURRENT ASSETS 60100 60100 -1005 5 CASH AND CASH EQUIVALENTS 60100 60100 -1095 5 POOLED CASH & INVESTMENTS 1,718,177.78 93,469.29 93,331.38 1,811,509.16 60100 60100 -1200 5 ACCOUNTS RECEIVABLE 60100 60100 -1205 6 ACCOUNTS RECEIVABLE - BILLED 47,828.61 51,236.89 4,584.25 52,412.86 60100 60100 -1210 6 UTILITY RECEIVABLES 100,472.66 (577,647.08) 45,586.75 146,059.41 60100 60100 -1220 6 UNBILLED ACCOUNTS RECEIVABLE 173,200.39 180,592.76 7,392.37 180,592.76 60100 60100 -1230 6 RETURNED CHECKS (308.73) 60100 60100 -1235 6 BANKRUPTCY RECEIVABLE 12.92 954.84 954.84 60100 60100 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 60100 60100 -1275 6 SPEC ASSESS REC- CURRENT 7,253.64 6,013.94 (1,239.70) 6,013.94 60100 60100 -1285 6 SPEC ASSESS REC- DELINQUENT 40,359.59 11,520.92 11,520.92 51,880.51 60100 60100 -1290 6 SPEC ASSESS REC- DEFERRED 273,770.78 19,190.93 19,190.93 292,961.71 60100 60100 -1300 5 DUE FROM OTHER FUNDS R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 60100 60100 -1320 5 DUE FROM OTHER GOVT UNITS 60100 60100 -1400 5 INVENTORY 60100 60100 -1445 6 INVENTORY OF STORES 17,356.20 1,292.91 1,292.91 18,649.11 60100 60100 -1500 5 PREPAID ITEMS 60100 60100 -1510 6 PREPAID ITEMS 500.00 500.00 60100 60100 -1701 4 FIXED ASSETS 60100 60100 -1705 5 PROPERTY, PLANT & EQUIPMENT 60100 60100 -1710 6 LAND 23, 093.28 23, 093.28 60100 60100 -1720 6 BUILDINGS 697, 857.27 (332, 346.72) 365, 510.55 60100 60100 -1735 6 WATER MAINS & LINES 14,347,147.58 921,041.31 921,041.31 15,268,188.89 60100 60100 -1740 6 WATER WELLS & STORAGE 2,667,700.99 2,667,700.99 60100 60100 -1755 6 MACHINERY & EQUIPMENT 11,692.65 11,692.65 60100 60100 -1775 6 OTHER EQUIPMENT 63,700.00 63,700.00 60100 60100 -1780 6 MOBILE EQUIPMENT 53,275.00 53,275.00 60100 60100 -1799 6 CONSTRUCTION IN PROGRESS 828,357.53 (228,977.78) (150,393.99) 677,963.54 60100 60100 -1800 5 ACCUMULATED DEPRECIATION (10,127,863.93) (578,158.86) (348,149.00) (10,476,012.93) 60100 60100 -2000 3 LIABILITIES 60100 60100 -2001 4 CURRENT LIABILITIES 60100 60100 -2010 5 ACCOUNTS PAYABLE 60100 60100 -2012 6 MISC ACCOUNTS PAYABLE 24,007.71 (24,007.71) 60100 60100 -2015 6 VOUCHERS PAYABLE (45, 698.36) (44, 358.94) 1,339.42 (44, 358.94) 60100 60100 -2041 6 MINNESOTA 6.5% SALES TAX (637.40) 1,218.81 3.50 (633.90) 60100 60100 -2060 6 CONTRACTS PAYABLE (23,591.14) 23,591.14 60100 60100 -2100 5 SALARIES & BENEFITS PAYABLE 60100 60100 -2110 6 SALARIES AND WAGES PAYABLE (7,548.12) (7,398.53) 149.59 (7,398.53) 60100 60100 -2200 5 DUE TO OTHER FUNDS 60100 60100 -2210 6 DUE TO OTHER FUNDS (26, 845.30) 26, 845.30 60100 60100 -2250 5 DUE TO OTHER GOVERNMENT UNITS 60100 60100 -2300 5 DEPOSITS 60100 60100 -2330 6 HYDRANT METER DEPOSITS (2,900.00) 2,800.00 2,850.00 (50.00) 60100 60100 -2400 5 DEFERRED REVENUE 60100 60100 -2430 6 DEFERRED REVENUE -OTHER (134,965.56) (122,818.65) 12,146.91 (122,818.65) 60100 60100 -2601 4 NON - CURRENT LIABILITIES 60100 60100 -2701 5 LONG TERM DEBT 60100 60100 -2720 6 BONDS PAYABLE 60100 60100 -3000 3 FUND EQUITY 60100 60100 -3001 4 CONTRIBUTED CAPITAL 60100 60100 -3010 5 CONTRIBUTED CAPITAL (4,997,510.25) (4,997,510.25) 60100 60100 -3700 4 RETAINED EARNINGS 60100 60100 -3710 5 RETAINED EARNINGS - RESERVED (252,973.74) (252,973.74) 60100 60100 -3730 5 RETAINED EARNINGS - UNRESERVED (5,475,217.86) (5,475,217.86) 60200 49251 -4000 3 REVENUES AND EXPENSES 60200 49251 -4001 4 REVENUES 60200 49251 -4310 6 FEDERAL REVENUE 60200 49251 -4599 5 MISCELLANEOUS REVENUE 60200 49251 -4600 6 MISCELLANEOUS REVENUE 60200 49251 -4601 7 SPECIAL ASSESSMENTS 38.30 (183.77) (183.77) 60200 49251 -4603 7 INTEREST EARNINGS (12, 080.20) (105, 834.40) (105, 834.40) 60200 49251 -4605 7 UNREALIZED INVESTMENT GAIN (440.78) (440.78) (440.78) 60200 49251 -4720 5 SEWER UTILITY FUND 60200 49251 -4721 6 SEWER SERVICE (611, 873.25) (3, 092, 573.94) (3, 092, 573.94) 60200 49251 -4916 6 CAPITAL ASSET TRANSFER (16,683.88) (16,683.88) 60200 49251 -6001 4 EXPENDITURES /EXPENSES 60200 49251 -6099 5 PERSONAL SERVICES 60200 49251 -6100 6 WAGES AND SALARIES 60200 49251 -6101 7 WAGES & SALARIES -FT EMPLOY 8,549.00 88, 987.17 88, 987.17 60200 49251 -6102 7 OVERTIME -FT EMPLOYEES 1,774.89 17,639.71 17,639.71 60200 49251 -6103 7 WAGES -PART TIME EMPLOYEES 5,476.70 5,476.70 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 60200 49251 -6110 6 OTHER PAYMENTS -NON INSURANCE 60200 49251 -6111 7 SEVERANCE PAY 2,094.69 2,094.69 2,094.69 60200 49251 -6120 6 RETIREMENT CONTRIBUTIONS 60200 49251 -6122 7 PERA COORDINATED PLAN 619.44 6,397.63 6,397.63 60200 49251 -6125 7 FICA 769.17 7,188.89 7,188.89 60200 49251 -6126 7 MEDICARE CONTRIBUTIONS 179.88 1,681.27 1,681.27 60200 49251 -6130 6 INSURANCE BENEFITS 60200 49251 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,088.39 16,138.64 16,138.64 60200 49251 -6140 6 UNEMPLOYMENT COMPENSATION 60200 49251 -6150 6 WORKER'S COMPENSATION 60200 49251 -6151 7 WORKER'S COMP INSURANCE 528.26 3,206.04 3,206.04 60200 49251 -6199 5 SUPPLIES 60200 49251 -6200 6 OFFICE SUPPLIES 60200 49251 -6210 6 OPERATING SUPPLIES 60200 49251 -6214 7 CLOTHING & PERSONAL EQUIPM 100.00 100.00 60200 49251 -6216 7 CHEMICALS /CHEMICAL PRODUCT 2,876.33 2,876.33 60200 49251 -6217 7 SAFETY SUPPLIES 110.00 3,203.29 3,203.29 60200 49251 -6219 7 GENERAL OPERATING SUPPLIES 1,850.56 3,146.60 3,146.60 60200 49251 -6220 6 REPAIR & MAINT SUPPLIES 60200 49251 -6227 7 PAINT SUPPLIES 309.39 309.39 60200 49251 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 60200 49251 -6239 7 OTHER REPAIR & MAINT SUPPL 60.29 892.57 892.57 60200 49251 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 60200 49251 -6241 7 SMALL TOOLS 340.88 467.66 467.66 60200 49251 -6242 7 MINOR EQUIPMENT 470.21 470.21 60200 49251 -6299 5 OTHER CHARGES & SERVICES 60200 49251 -6300 6 PROFESSIONAL SERVICES 60200 49251 -6301 7 ACCTG, AUDIT & FIN'L SERVI 1,574.37 1,574.37 60200 49251 -6302 7 ARCH, ENG & PLANNING 654.73 654.73 60200 49251 -6303 7 LEGAL SERVICES 1,623.23 4,101.23 4,101.23 60200 49251 -6307 7 PROFESSIONAL SERVICES 2,067.92 2,067.92 60200 49251 -6320 6 COMMUNICATIONS 60200 49251 -6321 7 TELEPHONE /PAGERS 34.93 272.62 272.62 60200 49251 -6322 7 POSTAGE 1,698.07 5,237.65 5,237.65 60200 49251 -6330 6 TRANSPORTATION 60200 49251 -6342 7 LEGAL NOTICES 39.33 39.33 60200 49251 -6350 6 PRINTING AND DUPLICATING 60200 49251 -6351 7 PRINTING 146.04 146.04 146.04 60200 49251 -6360 6 INSURANCE 60200 49251 -6361 7 GENERAL LIABILITY INSURANC (331.95) 4,983.10 4,983.10 60200 49251 -6362 7 PROPERTY INSURANCE (38.19) 564.06 564.06 60200 49251 -6366 7 MACHINERY BREAKDOWN INSURA (12.65) 181.63 181.63 60200 49251 -6380 6 UTILITY SERVICES 60200 49251 -6381 7 ELECTRIC 4,869.85 30, 934.16 30, 934.16 60200 49251 -6390 6 CONTRACT UTILITY SERVICES 60200 49251 -6391 7 MET COUNCIL ENVIRON SVCS 1,612,382.38 1,612,382.38 60200 49251 -6400 6 REPAIR & MAINT SERVICES 60200 49251 -6403 7 BLDGS /FACILITIES MAINT SER 321.53 1,646.53 1,646.53 60200 49251 -6408 7 COMMUNICATION /INFO SYSTEMS 276.00 276.00 60200 49251 -6409 7 OTHER REPAIR & MAINT SVCS 25,263.68 27,688.68 27,688.68 60200 49251 -6420 6 IS SERVICES /LICENSES /FEES 60200 49251 -6423 7 LOGIS CHARGES 2,674.00 18,272.00 18,272.00 60200 49251 -6432 7 CONFERENCES AND SCHOOLS 1,350.00 1,350.00 60200 49251 -6434 7 DUES & SUBSCRIPTIONS 74.33 74.33 60200 49251 -6440 6 OTHER EXPENSES 60200 49251 -6441 7 LICENSES, TAXES & FEES 5,136.48 5,206.98 5,206.98 60200 49251 -6449 7 OTHER CONTRACTUAL SERVICE 3,178.38 15,986.45 15,986.45 60200 49251 -6460 6 CENTRAL GARAGE CHARGES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 60200 49251 -6461 7 FUEL CHARGES 851.24 13,235.90 13,235.90 60200 49251 -6462 7 FIXED CHARGES 4,101.37 40,082.80 40,082.80 60200 49251 -6463 7 REPAIR & MAINT CHARGES 3,766.52 24,957.61 24,957.61 60200 49251 -6470 6 TRANSFERS AND OTHER USES 60200 49251 -6471 7 ADMINISTRATIVE SERVICE TRA 10,813.33 129,759.96 129,759.96 60200 49251 -6490 6 OTHER MISC COSTS /EXPENSES 60200 49251 -6494 7 DEPRECIATION EXPENSE 503,230.59 503,230.59 503,230.59 60200 49251 -6499 7 EXPENSES REIMBURSED (147,938.00) (147,938.00) 60200 49251 -6500 5 CAPITAL OUTLAY 60200 49251 -6501 6 CAPITAL OUTLAY 60200 49251 -6600 5 DEBT SERVICE 60200 49252 -4000 3 REVENUES AND EXPENSES 60200 49252 -4001 4 REVENUES 60200 49252 -4599 5 MISCELLANEOUS REVENUE 60200 49252 -4600 6 MISCELLANEOUS REVENUE 60200 49252 -4720 5 SEWER UTILITY FUND 60200 49252 -6001 4 EXPENDITURES /EXPENSES 60200 49252 -6099 5 PERSONAL SERVICES 60200 49252 -6100 6 WAGES AND SALARIES 60200 49252 -6110 6 OTHER PAYMENTS -NON INSURANCE 60200 49252 -6120 6 RETIREMENT CONTRIBUTIONS 60200 49252 -6130 6 INSURANCE BENEFITS 60200 49252 -6140 6 UNEMPLOYMENT COMPENSATION 60200 49252 -6150 6 WORKER'S COMPENSATION 60200 49252 -6199 5 SUPPLIES 60200 49252 -6200 6 OFFICE SUPPLIES 60200 49252 -6210 6 OPERATING SUPPLIES 60200 49252 -6220 6 REPAIR & MAINT SUPPLIES 60200 49252 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 60200 49252 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 60200 49252 -6299 5 OTHER CHARGES & SERVICES 60200 49252 -6300 6 PROFESSIONAL SERVICES 60200 49252 -6320 6 COMMUNICATIONS 60200 49252 -6330 6 TRANSPORTATION 60200 49252 -6340 6 ADVERTISING 60200 49252 -6350 6 PRINTING AND DUPLICATING 60200 49252 -6360 6 INSURANCE 60200 49252 -6380 6 UTILITY SERVICES 60200 49252 -6390 6 CONTRACT UTILITY SERVICES 60200 49252 -6400 6 REPAIR & MAINT SERVICES 60200 49252 -6420 6 IS SERVICES /LICENSES /FEES 60200 49252 -6430 6 MISCELLANEOUS 60200 49252 -6440 6 OTHER EXPENSES 60200 49252 -6460 6 CENTRAL GARAGE CHARGES 60200 49252 -6470 6 TRANSFERS AND OTHER USES 60200 49252 -6490 6 OTHER MISC COSTS /EXPENSES 60200 49252 -6500 5 CAPITAL OUTLAY 60200 49252 -6501 6 CAPITAL OUTLAY 60200 49252 -6600 5 DEBT SERVICE 60200 49253 -6001 4 EXPENDITURES /EXPENSES 60200 49253 -6099 5 PERSONAL SERVICES 60200 49253 -6100 6 WAGES AND SALARIES 60200 49253 -6110 6 OTHER PAYMENTS -NON INSURANCE 60200 49253 -6120 6 RETIREMENT CONTRIBUTIONS 60200 49253 -6130 6 INSURANCE BENEFITS 60200 49253 -6140 6 UNEMPLOYMENT COMPENSATION 60200 49253 -6150 6 WORKER'S COMPENSATION 60200 49253 -6199 5 SUPPLIES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 60200 49253 -6200 6 OFFICE SUPPLIES 60200 49253 -6210 6 OPERATING SUPPLIES 60200 49253 -6220 6 REPAIR & MAINT SUPPLIES 60200 49253 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 60200 49253 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 60200 49253 -6299 5 OTHER CHARGES & SERVICES 60200 49253 -6300 6 PROFESSIONAL SERVICES 60200 49253 -6320 6 COMMUNICATIONS 60200 49253 -6330 6 TRANSPORTATION 60200 49253 -6350 6 PRINTING AND DUPLICATING 60200 49253 -6470 6 TRANSFERS AND OTHER USES 60200 49253 -6500 5 CAPITAL OUTLAY 60200 49253 -6501 6 CAPITAL OUTLAY 60200 49253 -6600 5 DEBT SERVICE 60200 60200 -1000 3 ASSETS 60200 60200 -1001 4 CURRENT ASSETS 60200 60200 -1005 5 CASH AND CASH EQUIVALENTS 60200 60200 -1095 5 POOLED CASH & INVESTMENTS 1,597,282.79 (1,038,790.58) 329,450.53 1,926,733.32 60200 60200 -1200 5 ACCOUNTS RECEIVABLE 60200 60200 -1205 6 ACCOUNTS RECEIVABLE - BILLED 16,142.54 16,142.54 60200 60200 -1210 6 UTILITY RECEIVABLES 315,599.72 377,543.89 61,944.17 377,543.89 60200 60200 -1220 6 UNBILLED ACCOUNTS RECEIVABLE 412,436.16 422,602.83 10,166.67 422,602.83 60200 60200 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 60200 60200 -1290 6 SPEC ASSESS REC- DEFERRED 2,603.79 (260.37) (260.37) 2,343.42 60200 60200 -1300 5 DUE FROM OTHER FUNDS 60200 60200 -1320 5 DUE FROM OTHER GOVT UNITS 60200 60200 -1500 5 PREPAID ITEMS 60200 60200 -1510 6 PREPAID ITEMS 129,546.40 148,850.07 20,303.67 149,850.07 60200 60200 -1701 4 FIXED ASSETS 60200 60200 -1705 5 PROPERTY, PLANT & EQUIPMENT 60200 60200 -1710 6 LAN D 3,388.67 3,388.67 60200 60200 -1720 6 BUILDINGS 283,778.47 81,732.08 365,510.55 60200 60200 -1745 6 SEWER MAINS & LINES 13,006,106.59 656,525.27 651,802.08 13,657,908.67 60200 60200 -1750 6 SEWER LIFT STATIONS 2,339,912.52 4,723.19 2,344,635.71 60200 60200 -1775 6 OTHER EQUIPMENT 179,130.27 179,130.27 60200 60200 -1799 6 CONSTRUCTION IN PROGRESS 508,587.27 1,543.72 149,481.72 658,068.99 60200 60200 -1800 5 ACCUMULATED DEPRECIATION (7,497,451.40) (503,230.59) (568,278.79) (8,065,730.19) 60200 60200 -2000 3 LIABILITIES 60200 60200 -2001 4 CURRENT LIABILITIES 60200 60200 -2010 5 ACCOUNTS PAYABLE 60200 60200 -2012 6 MISC ACCOUNTS PAYABLE 24,626.13 (24,626.13) 60200 60200 -2015 6 VOUCHERS PAYABLE (29, 060.48) (33, 576.88) (4,516.40) (33, 576.88) 60200 60200 -2060 6 CONTRACTS PAYABLE (25,766.13) 25,766.13 60200 60200 -2100 5 SALARIES & BENEFITS PAYABLE 60200 60200 -2110 6 SALARIES AND WAGES PAYABLE (2,541.72) (3,738.38) (1,196.66) (3,738.38) 60200 60200 -2200 5 DUE TO OTHER FUNDS 60200 60200 -2210 6 DUE TO OTHER FUNDS (5,836.50) 5,836.50 60200 60200 -2250 5 DUE TO OTHER GOVERNMENT UNITS 60200 60200 -2300 5 DEPOSITS 60200 60200 -2361 6 SYSTEM AVAILABLTY CHRG DEPOSIT 11,595.05 60200 60200 -2400 5 DEFERRED REVENUE 60200 60200 -2601 4 NON - CURRENT LIABILITIES 60200 60200 -2701 5 LONG TERM DEBT 60200 60200 -2720 6 BONDS PAYABLE 60200 60200 -3000 3 FUND EQUITY 60200 60200 -3001 4 CONTRIBUTED CAPITAL 60200 60200 -3010 5 CONTRIBUTED CAPITAL (5,668,426.00) (5,668,426.00) 60200 60200 -3700 4 RETAINED EARNINGS R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 60200 60200 -3710 5 RETAINED EARNINGS - RESERVED (3,124.53) (3,124.53) 60200 60200 -3730 5 RETAINED EARNINGS - UNRESERVED (5,570,792.02) (5,570,792.02) 60900 49611 -4000 3 REVENUES AND EXPENSES 60900 49611 -4001 4 REVENUES 60900 49611 -4599 5 MISCELLANEOUS REVENUE 60900 49611 -4600 6 MISCELLANEOUS REVENUE 60900 49611 -4603 7 INTEREST EARNINGS (2,884.97) (18,442.48) (18,442.48) 60900 49611 -4605 7 UNREALIZED INVESTMENT GAIN (105.27) (105.27) (105.27) 60900 49611 -4606 7 OTHER REVENUE (2, 039.09) (2,039.09) 60900 49611 -4760 5 LIQUOR STORE OPERATIONS 60900 49611 -4761 6 LIQUOR SALES (148,136.65) (1,285,684.50) (1,285,684.50) 60900 49611 -4762 6 WINE SALES (61, 087.22) (420,106.61) (420,106.61) 60900 49611 -4763 6 BEER SALES (154,305.59) (1,730,318.64) (1,730,318.64) 60900 49611 -4764 6 SALES -NON TAXABLE (6,750.95) (79,018.00) (79,018.00) 60900 49611 -4765 6 SALES - TAXABLE (5,198.38) (52,054.18) (52,054.18) 60900 49611 -4766 6 MISCELLANEOUS SALES (803.18) (5,598.21) (5,598.21) 60900 49611 -4767 6 BOTTLE DEPOSIT REVENUE 1,276.48 1,245.13 1,245.13 60900 49611 -4900 5 OTHER FINANCING SOURCES 60900 49611 -4921 6 REFUNDS & REIMBURSEMENTS (20.09) (3,216.75) (3,216.75) 60900 49611 -4922 6 PROJECT ADMINISTRATION (460.09) (2,638.50) (2,638.50) 60900 49611 -5550 5 DIRECT COST OF SALES 60900 49611 -5580 6 COST OF GOODS SOLD 60900 49611 -5581 7 COST OF SALES - LIQUOR 109,182.30 945,351.68 945,351.68 60900 49611 -5582 7 COST OF SALES -WINE 42,882.31 291,298.52 291,298.52 60900 49611 -5583 7 COST OF SALES -BEER 122,518.20 1,353,560.34 1,353,560.34 60900 49611 -5584 7 OTHER COSTS OF SALE - NONTAX 3,375.74 47,446.20 47,446.20 60900 49611 -5585 7 OTHER COSTS OF SALE - TAXABL 3,731.45 36,972.51 36,972.51 60900 49611 -5586 7 COST OF SALES -MISC 103.84 2,985.90 2,985.90 60900 49611 -5587 7 INVENTORY VARIANCES 995.61 20,608.56 20,608.56 60900 49611 -5589 7 DELIVERY CHARGES 3,337.59 16, 570.62 16, 570.62 60900 49611 -6001 4 EXPENDITURES /EXPENSES 60900 49611 -6099 5 PERSONAL SERVICES 60900 49611 -6100 6 WAGES AND SALARIES 60900 49611 -6101 7 WAGES & SALARIES -FT EMPLOY 10, 597.40 109, 370.55 109, 370.55 60900 49611 -6103 7 WAGES -PART TIME EMPLOYEES 11,979.17 149,034.65 149,034.65 60900 49611 -6104 7 OVERTIME -PART TIME EMPLOYE 2,578.25 2,578.25 60900 49611 -6110 6 OTHER PAYMENTS -NON INSURANCE 60900 49611 -6111 7 SEVERANCE PAY (17,547.29) (17,547.29) (17,547.29) 60900 49611 -6120 6 RETIREMENT CONTRIBUTIONS 60900 49611 -6122 7 PERA COORDINATED PLAN 1,262.88 15,232.44 15,232.44 60900 49611 -6125 7 FICA 310.63 15, 019.91 15, 019.91 60900 49611 -6126 7 MEDICARE CONTRIBUTIONS 72.68 3,307.03 3,307.03 60900 49611 -6130 6 INSURANCE BENEFITS 60900 49611 -6131 7 CAFETERIA PLAN CONTRIBUTIO 885.46 11,995.95 11,995.95 60900 49611 -6140 6 UNEMPLOYMENT COMPENSATION 60900 49611 -6141 7 UNEMPLOYMENT COMPENSATION 6.38 6.38 60900 49611 -6150 6 WORKER'S COMPENSATION 60900 49611 -6151 7 WORKER'S COMP INSURANCE 888.90 5,534.72 5,534.72 60900 49611 -6199 5 SUPPLIES 60900 49611 -6200 6 OFFICE SUPPLIES 60900 49611 -6201 7 OFFICE SUPPLIES 212.68 1,383.30 1,383.30 60900 49611 -6202 7 COPYING SUPPLIES 226.80 226.80 60900 49611 -6203 7 BOOKS /REFERENCE MATERIALS 31.74 31.74 60900 49611 -6210 6 OPERATING SUPPLIES 60900 49611 -6214 7 CLOTHING & PERSONAL EQUIPM 758.72 758.72 758.72 60900 49611 -6219 7 GENERAL OPERATING SUPPLIES 759.29 10,038.20 10,038.20 60900 49611 -6220 6 REPAIR & MAINT SUPPLIES 60900 49611 -6223 7 BUILDINGS & FACILITIES 1,557.32 1,557.32 1,557.32 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 60900 49611 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 60900 49611 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 60900 49611 -6242 7 MINOR EQUIPMENT 1,763.35 1,763.35 60900 49611 -6243 7 MINOR COMPUTER EQUIPMENT 1,659.27 3,100.22 3,100.22 60900 49611 -6299 5 OTHER CHARGES & SERVICES 60900 49611 -6300 6 PROFESSIONAL SERVICES 60900 49611 -6301 7 ACCTG, AUDIT & FIN'L SERVI 3,148.74 3,148.74 60900 49611 -6307 7 PROFESSIONAL SERVICES 2,174.29 2,174.29 60900 49611 -6320 6 COMMUNICATIONS 60900 49611 -6321 7 TELEPHONE /PAGERS 704.39 3,159.34 3,159.34 60900 49611 -6330 6 TRANSPORTATION 60900 49611 -6331 7 TRAVEL EXPENSE /MILEAGE 174.22 174.22 60900 49611 -6340 6 ADVERTISING 60900 49611 -6341 7 PERSONNEL ADVERTISING 201.00 837.85 837.85 60900 49611 -6349 7 OTHER ADVERTISING 2,522.34 9,785.05 9,785.05 60900 49611 -6350 6 PRINTING AND DUPLICATING 60900 49611 -6351 7 PRINTING 60.90 60.90 60900 49611 -6360 6 INSURANCE 60900 49611 -6361 7 GENERAL LIABILITY INSURANC (22.67) 501.82 501.82 60900 49611 -6362 7 PROPERTY INSURANCE (45.45) 383.93 383.93 60900 49611 -6364 7 DRAM SHOP INSURANCE 130.07 5,966.45 5,966.45 60900 49611 -6366 7 MACHINERY BREAKDOWN INSURA (15.06) 123.51 123.51 60900 49611 -6380 6 UTILITY SERVICES 60900 49611 -6381 7 ELECTRIC 1,011.23 13, 838.06 13, 838.06 60900 49611 -6382 7 GAS 380.28 4,286.51 4,286.51 60900 49611 -6400 6 REPAIR & MAINT SERVICES 60900 49611 -6402 7 EQUIPMENT SERVICES 247.70 247.70 60900 49611 -6403 7 BLDGS /FACILITIES MAINT SER 810.62 810.62 60900 49611 -6409 7 OTHER REPAIR & MAINT SVCS 341.38 341.38 60900 49611 -6410 6 RENTALS 60900 49611 -6412 7 BLDGS /FACILITIES 14,704.85 149,440.99 149,440.99 60900 49611 -6420 6 IS SERVICES /LICENSES /FEES 60900 49611 -6422 7 SOFTWARE MAINT 2,157.47 2,157.47 60900 49611 -6423 7 LOGIS CHARGES 278.00 3,897.00 3,897.00 60900 49611 -6428 7 PROTECTION SERVICES 25.77 556.60 556.60 60900 49611 -6430 6 MISCELLANEOUS 60900 49611 -6431 7 SPECIAL EVENTS 971.32 4,362.37 4,362.37 60900 49611 -6432 7 CONFERENCES AND SCHOOLS 774.00 774.00 60900 49611 -6434 7 DUES & SUBSCRIPTIONS 227.96 1,618.33 1,618.33 60900 49611 -6435 7 CREDIT CARD FEES 3,389.43 38,548.88 38,548.88 60900 49611 -6438 7 CASH SHORT (OVER) (61.69) (90.09) (90.09) 60900 49611 -6440 6 OTHER EXPENSES 60900 49611 -6441 7 LICENSES, TAXES & FEES 20.00 20.00 60900 49611 -6449 7 OTHER CONTRACTUAL SERVICE 207.38 2,140.15 2,140.15 60900 49611 -6460 6 CENTRAL GARAGE CHARGES 60900 49611 -6461 7 FUEL CHARGES 18.51 64.35 64.35 60900 49611 -6462 7 FIXED CHARGES 40.09 483.44 483.44 60900 49611 -6463 7 REPAIR & MAINT CHARGES 148.04 148.04 60900 49611 -6470 6 TRANSFERS AND OTHER USES 60900 49611 -6471 7 ADMINISTRATIVE SERVICE TRA 2,279.83 27,357.96 27,357.96 60900 49611 -6476 7 CAPITAL PROJECT FUND TRANS 125,000.00 125,000.00 125,000.00 60900 49611 -6490 6 OTHER MISC COSTS /EXPENSES 60900 49611 -6494 7 DEPRECIATION EXPENSE (5,780.12) 17,121.88 17,121.88 60900 49611 -6500 5 CAPITAL OUTLAY 60900 49611 -6501 6 CAPITAL OUTLAY 60900 49612 -4000 3 REVENUES AND EXPENSES 60900 49612 -4001 4 REVENUES 60900 49612 -4599 5 MISCELLANEOUS REVENUE R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 60900 49612 -4600 6 MISCELLANEOUS REVENUE 60900 49612 -4603 7 INTEREST EARNINGS (2,884.97) (18,442.47) (18,442.47) 60900 49612 -4605 7 UNREALIZED INVESTMENT GAIN (105.27) (105.27) (105.27) 60900 49612 -4606 7 OTHER REVENUE 295.00 60900 49612 -4760 5 LIQUOR STORE OPERATIONS 60900 49612 -4761 6 LIQUOR SALES (56,798.32) (515,749.58) (515,749.58) 60900 49612 -4762 6 WINE SALES (23,392.08) (190,653.76) (190,653.76) 60900 49612 -4763 6 BEER SALES (70,844.59) (821,566.00) (821,566.00) 60900 49612 -4764 6 SALES -NON TAXABLE (2,446.73) (30,491.88) (30,491.88) 60900 49612 -4765 6 SALES - TAXABLE (2,448.14) (25,694.97) (25,694.97) 60900 49612 -4766 6 MISCELLANEOUS SALES (396.33) (3,231.95) (3,231.95) 60900 49612 -4767 6 BOTTLE DEPOSIT REVENUE 4.80 (62.36) (62.36) 60900 49612 -4900 5 OTHER FINANCING SOURCES 60900 49612 -5550 5 DIRECT COST OF SALES 60900 49612 -5580 6 COST OF GOODS SOLD 60900 49612 -5581 7 COST OF SALES - LIQUOR 42,103.31 379,505.21 379,505.21 60900 49612 -5582 7 COST OF SALES -WINE 16,386.19 128,103.32 128,103.32 60900 49612 -5583 7 COST OF SALES -BEER 54,946.74 638,652.93 638,652.93 60900 49612 -5584 7 OTHER COSTS OF SALE - NONTAX 1,583.45 21,093.19 21,093.19 60900 49612 -5585 7 OTHER COSTS OF SALE - TAXABL 1,723.46 18,059.85 18,059.85 60900 49612 -5586 7 COST OF SALES -MISC 661.21 2,464.52 2,464.52 60900 49612 -5587 7 INVENTORY VARIANCES 88.54 1,318.56 1,318.56 60900 49612 -5589 7 DELIVERY CHARGES 1,315.48 7,024.17 7,024.17 60900 49612 -6001 4 EXPENDITURES /EXPENSES 60900 49612 -6099 5 PERSONAL SERVICES 60900 49612 -6100 6 WAGES AND SALARIES 60900 49612 -6101 7 WAGES & SALARIES -FT EMPLOY 6,649.89 65,213.85 65,213.85 60900 49612 -6103 7 WAGES -PART TIME EMPLOYEES 5,960.56 76,611.16 76,611.16 60900 49612 -6104 7 OVERTIME -PART TIME EMPLOYE 1,792.59 1,792.59 60900 49612 -6110 6 OTHER PAYMENTS -NON INSURANCE 60900 49612 -6111 7 SEVERANCE PAY 3,466.36 3,466.36 3,466.36 60900 49612 -6120 6 RETIREMENT CONTRIBUTIONS 60900 49612 -6122 7 PERA COORDINATED PLAN 735.47 8,334.70 8,334.70 60900 49612 -6125 7 FICA 1,010.80 9,334.35 9,334.35 60900 49612 -6126 7 MEDICARE CONTRIBUTIONS 236.38 2,388.75 2,388.75 60900 49612 -6130 6 INSURANCE BENEFITS 60900 49612 -6131 7 CAFETERIA PLAN CONTRIBUTIO 190.68 4,487.02 4,487.02 60900 49612 -6140 6 UNEMPLOYMENT COMPENSATION 60900 49612 -6150 6 WORKER'S COMPENSATION 60900 49612 -6151 7 WORKER'S COMP INSURANCE 492.40 3,040.92 3,040.92 60900 49612 -6199 5 SUPPLIES 60900 49612 -6200 6 OFFICE SUPPLIES 60900 49612 -6201 7 OFFICE SUPPLIES 104.76 438.32 438.32 60900 49612 -6202 7 COPYING SUPPLIES 187.40 187.40 60900 49612 -6210 6 OPERATING SUPPLIES 60900 49612 -6214 7 CLOTHING & PERSONAL EQUIPM 373.70 373.70 373.70 60900 49612 -6219 7 GENERAL OPERATING SUPPLIES 223.94 4,244.43 4,244.43 60900 49612 -6220 6 REPAIR & MAINT SUPPLIES 60900 49612 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 60900 49612 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 60900 49612 -6243 7 MINOR COMPUTER EQUIPMENT 1,187.80 1,187.80 60900 49612 -6299 5 OTHER CHARGES & SERVICES 60900 49612 -6300 6 PROFESSIONAL SERVICES 60900 49612 -6307 7 PROFESSIONAL SERVICES 724.33 724.33 60900 49612 -6320 6 COMMUNICATIONS 60900 49612 -6321 7 TELEPHONE /PAGERS 180.10 2,077.73 2,077.73 60900 49612 -6330 6 TRANSPORTATION 60900 49612 -6331 7 TRAVEL EXPENSE /MILEAGE 139.06 139.06 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 60900 49612 -6340 6 ADVERTISING 60900 49612 -6341 7 PERSONNEL ADVERTISING 99.00 99.00 99.00 60900 49612 -6349 7 OTHER ADVERTISING 905.44 4,310.81 4,310.81 60900 49612 -6350 6 PRINTING AND DUPLICATING 60900 49612 -6351 7 PRINTING 25.73 25.73 60900 49612 -6360 6 INSURANCE 60900 49612 -6361 7 GENERAL LIABILITY INSURANC 44.50 512.81 512.81 60900 49612 -6362 7 PROPERTY INSURANCE 73.00 870.27 870.27 60900 49612 -6364 7 DRAM SHOP INSURANCE 56.43 2,589.18 2,589.18 60900 49612 -6366 7 MACHINERY BREAKDOWN INSURA 24.19 281.40 281.40 60900 49612 -6380 6 UTILITY SERVICES 60900 49612 -6381 7 ELECTRIC 1,042.99 14, 524.25 14, 524.25 60900 49612 -6382 7 GAS 388.26 4,457.50 4,457.50 60900 49612 -6390 6 CONTRACT UTILITY SERVICES 60900 49612 -6400 6 REPAIR & MAINT SERVICES 60900 49612 -6403 7 BLDGS /FACILITIES MAINT SER 153.36 153.36 60900 49612 -6410 6 RENTALS 60900 49612 -6412 7 BLDGS /FACILITIES 7,780.00 93,360.00 93,360.00 60900 49612 -6420 6 IS SERVICES /LICENSES /FEES 60900 49612 -6422 7 SOFTWARE MAINT 1,163.65 1,163.65 60900 49612 -6423 7 LOGIS CHARGES 185.00 2,594.00 2,594.00 60900 49612 -6428 7 PROTECTION SERVICES 31.95 505.21 505.21 60900 49612 -6430 6 MISCELLANEOUS 60900 49612 -6431 7 SPECIAL EVENTS 183.04 183.04 60900 49612 -6432 7 CONFERENCES AND SCHOOLS 257.00 257.00 60900 49612 -6434 7 DUES & SUBSCRIPTIONS 94.45 1,151.85 1,151.85 60900 49612 -6435 7 CREDIT CARD FEES 1,412.06 17,930.47 17,930.47 60900 49612 -6438 7 CASH SHORT (OVER) 65.49 279.60 279.60 60900 49612 -6440 6 OTHER EXPENSES 60900 49612 -6441 7 LICENSES, TAXES & FEES 1,640.17 1,640.17 1,640.17 60900 49612 -6449 7 OTHER CONTRACTUAL SERVICE 211.72 2,697.46 2,697.46 60900 49612 -6460 6 CENTRAL GARAGE CHARGES 60900 49612 -6461 7 FUEL CHARGES 18.51 64.34 64.34 60900 49612 -6462 7 FIXED CHARGES 40.09 483.44 483.44 60900 49612 -6463 7 REPAIR & MAINT CHARGES 148.04 148.04 60900 49612 -6470 6 TRANSFERS AND OTHER USES 60900 49612 -6471 7 ADMINISTRATIVE SERVICE TRA 972.08 11,664.96 11,664.96 60900 49612 -6490 6 OTHER MISC COSTS /EXPENSES 60900 49612 -6494 7 DEPRECIATION EXPENSE 766.80 9,236.80 9,236.80 60900 49612 -6500 5 CAPITAL OUTLAY 60900 49612 -6501 6 CAPITAL OUTLAY 60900 49612 -6600 5 DEBT SERVICE 60900 60900 -1000 3 ASSETS 60900 60900 -1001 4 CURRENT ASSETS 60900 60900 -1005 5 CASH AND CASH EQUIVALENTS 60900 60900 -1040 6 CASH CHANGE 60900 60900 -1047 7 CASH CHANGE B.C. LIQUOR 2,900.00 2,900.00 60900 60900 -1048 7 CASH CHANGE 69TH AVE LIQUO 2,800.00 2,800.00 60900 60900 -1095 5 POOLED CASH & INVESTMENTS 714,716.61 65,233.69 229,054.73 943,771.34 60900 60900 -1200 5 ACCOUNTS RECEIVABLE 60900 60900 -1215 6 MISC ACCOUNTS RECEIVABLE 7,780.00 7,780.00 60900 60900 -1300 5 DUE FROM OTHER FUNDS 60900 60900 -1320 5 DUE FROM OTHER GOVT UNITS 60900 60900 -1400 5 INVENTORY 60900 60900 -1405 6 INVENTORY OF LIQUOR 144,441.44 (27,622.71) (11,871.16) 132,570.28 60900 60900 -1406 6 INVENTORY OF LIQUOR - #2 111,895.05 (13,534.10) (24,630.54) 87,264.51 60900 60900 -1410 6 INVENTORY OF WINE 84,954.47 (7,015.55) (4,113.46) 80,841.01 60900 60900 -1411 6 INVENTORY OF WINE - #2 84,355.29 (3,824.20) (12,535.51) 71,819.78 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 60900 60900 -1415 6 INVENTORY OF BEER 59,012.51 (13,508.47) 1,537.28 60,549.79 60900 60900 -1416 6 INVENTORY OF BEER42 46,182.64 (10,313.82) 9,107.86 55,290.50 60900 60900 -1420 6 INVENTORY OF NON TAX ITEMS 4,746.87 986.60 733.80 5,480.67 60900 60900 -1421 6 INVENTORY OF NON TAX ITEMS42 3,253.80 2,315.12 1,872.01 5,125.81 60900 60900 -1425 6 INVENTORY OF TAXABLE MIX 6,583.65 2,597.04 1,300.63 7,884.28 60900 60900 -1426 6 INVENTORY OF TAXABLE MIX42 3,904.15 1,007.12 481.51 4,385.66 60900 60900 -1430 6 INVENTORY OF MISCELLANEOUS 2,716.68 (2,696.80) (2,716.68) 60900 60900 -1431 6 INVENTORY OF MISCELLANEOUS42 977.94 (1,156.98) (977.94) 60900 60900 -1435 6 INVENTORY OF EMPTY BOTTLES 1,244.73 (1,302.88) (1,244.73) 60900 60900 -1436 6 INVENTORY OF EMPTY BOTTLES42 31.20 (31.20) 60900 60900 -1500 5 PREPAID ITEMS 60900 60900 -1510 6 PREPAID ITEMS 20,593.81 339.65 837.70 21,431.51 60900 60900 -1520 6 PREPAID INSURANCE (999.44) 60900 60900 -1701 4 FIXED ASSETS 60900 60900 -1705 5 PROPERTY, PLANT & EQUIPMENT 60900 60900 -1725 6 LEASEHOLD IMPROVEMENTS 192,770.66 192,770.66 60900 60900 -1765 6 FURNITURE & FIXTURES 41,484.33 41,484.33 60900 60900 -1775 6 OTHER EQUIPMENT 69,682.17 69,682.17 60900 60900 -1800 5 ACCUMULATED DEPRECIATION (176,583.32) 5,013.32 (26,358.68) (202,942.00) 60900 60900 -2000 3 LIABILITIES 60900 60900 -2001 4 CURRENT LIABILITIES 60900 60900 -2010 5 ACCOUNTS PAYABLE 60900 60900 -2012 6 MISC ACCOUNTS PAYABLE (5,040.16) (571.49) (1,668.80) (6,708.96) 60900 60900 -2015 6 VOUCHERS PAYABLE (154,068.82) (44,453.18) 37,000.47 (117,068.35) 60900 60900 -2041 6 MINNESOTA 6.5% SALES TAX (632.00) (6,724.00) (33,420.00) (34,052.00) 60900 60900 -2042 6 MN 2.5% LIQUOR SURTAX (44, 671.00) (2,548.00) 31, 807.00 (12, 864.00) 60900 60900 -2100 5 SALARIES & BENEFITS PAYABLE 60900 60900 -2110 6 SALARIES AND WAGES PAYABLE (9,550.61) (3,619.48) (227.82) (9,778.43) 60900 60900 -2200 5 DUE TO OTHER FUNDS 60900 60900 -2400 5 DEFERRED REVENUE 60900 60900 -2430 6 DEFERRED REVENUE -OTHER (320.00) (86.06) (165.22) (485.22) 60900 60900 -2601 4 NON - CURRENT LIABILITIES 60900 60900 -3000 3 FUND EQUITY 60900 60900 -3001 4 CONTRIBUTED CAPITAL 60900 60900 -3700 4 RETAINED EARNINGS 60900 60900 -3730 5 RETAINED EARNINGS - UNRESERVED (1,216,162.09) 11,127.22 (1,205,034.87) 61300 49721 -4000 3 REVENUES AND EXPENSES 61300 49721 -4001 4 REVENUES 61300 49721 -4599 5 MISCELLANEOUS REVENUE 61300 49721 -4600 6 MISCELLANEOUS REVENUE 61300 49721 -4603 7 INTEREST EARNINGS (214.05) (2,244.07) (2,244.07) 61300 49721 -4605 7 UNREALIZED INVESTMENT GAIN (7.81) (7.81) (7.81) 61300 49721 -4770 5 CENTERBROOK GOLF COURSE 61300 49721 -4771 6 GOLF LESSONS (2,128.00) (2,128.00) 61300 49721 -4773 6 GREEN FEES (10,235.24) (163,004.88) (163,004.88) 61300 49721 -4778 6 PASSBOOK (314.88) (23,805.86) (23,805.86) 61300 49721 -4782 6 RENTALS (12,105.72) (12,105.72) 61300 49721 -4785 6 LEAGUE (14,190.39) (14,190.39) 61300 49721 -4786 6 BEER & WINE COOLER REVENUES (9,232.01) (9,232.01) 61300 49721 -4787 6 FOOD & BEVERAGE REVENUES (7,346.22) (7,346.22) 61300 49721 -4788 6 TAXABLE MERCHANDISE (2,148.79) (2,148.79) 61300 49721 -4789 6 NON TAXABLE MERCHANDISE (370.00) (14,253.31) (14,253.31) 61300 49721 -4790 6 MISCELLANEOUS (325.00) (325.00) 61300 49721 -4791 6 BOTTLED WATER SALES (1,798.00) (1,798.00) 61300 49721 -4900 5 OTHER FINANCING SOURCES 61300 49721 -4915 6 TRANSFERS IN (49,000.00) (49,000.00) (49,000.00) 61300 49721 -4921 6 REFUNDS & REIMBURSEMENTS (104.77) (104.77) 61300 49721 -5550 5 DIRECT COST OF SALES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 61300 49721 -5580 6 COST OF GOODS SOLD 61300 49721 -6001 4 EXPENDITURES /EXPENSES 61300 49721 -6099 5 PERSONAL SERVICES 61300 49721 -6100 6 WAGES AND SALARIES 61300 49721 -6101 7 WAGES & SALARIES -FT EMPLOY 4,319.79 44,913.33 44,913.33 61300 49721 -6103 7 WAGES -PART TIME EMPLOYEES 1,238.45 61,757.22 61,757.22 61300 49721 -6104 7 OVERTIME -PART TIME EMPLOYE 1,000.00 1,000.00 61300 49721 -6110 6 OTHER PAYMENTS -NON INSURANCE 61300 49721 -6111 7 SEVERANCE PAY 1,155.44 1,155.44 1,155.44 61300 49721 -6120 6 RETIREMENT CONTRIBUTIONS 61300 49721 -6122 7 PERA COORDINATED PLAN 259.20 3,250.75 3,250.75 61300 49721 -6125 7 FICA 404.99 6,582.65 6,582.65 61300 49721 -6126 7 MEDICARE CONTRIBUTIONS 94.71 1,539.45 1,539.45 61300 49721 -6130 6 INSURANCE BENEFITS 61300 49721 -6131 7 CAFETERIA PLAN CONTRIBUTIO 514.61 8,039.73 8,039.73 61300 49721 -6140 6 UNEMPLOYMENT COMPENSATION 61300 49721 -6150 6 WORKER'S COMPENSATION 61300 49721 -6151 7 WORKER'S COMP INSURANCE 235.76 1,831.78 1,831.78 61300 49721 -6199 5 SUPPLIES 61300 49721 -6200 6 OFFICE SUPPLIES 61300 49721 -6201 7 OFFICE SUPPLIES 219.01 219.01 61300 49721 -6210 6 OPERATING SUPPLIES 61300 49721 -6211 7 CLEANING SUPPLIES 137.73 137.73 61300 49721 -6212 7 MOTOR FUELS 2,607.31 2,607.31 61300 49721 -6213 7 LUBRICANTS & ADDITIVES 103.29 103.29 61300 49721 -6216 7 CHEMICALS /CHEMICAL PRODUCT 135.81 3,631.68 3,631.68 61300 49721 -6217 7 SAFETY SUPPLIES 122.77 122.77 61300 49721 -6219 7 GENERAL OPERATING SUPPLIES 1,638.60 1,638.60 61300 49721 -6220 6 REPAIR & MAINT SUPPLIES 61300 49721 -6221 7 MOTOR VEHICLES 1,516.96 1,516.96 61300 49721 -6223 7 BUILDINGS & FACILITIES 1,527.56 1,527.56 61300 49721 -6225 7 PARK & LANDSCAPE MATERIALS 2,269.08 2,269.08 61300 49721 -6227 7 PAINT SUPPLIES 11.50 11.50 61300 49721 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 61300 49721 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 61300 49721 -6241 7 SMALL TOOLS 440.73 440.73 61300 49721 -6243 7 MINOR COMPUTER EQUIPMENT 668.40 668.40 61300 49721 -6299 5 OTHER CHARGES & SERVICES 61300 49721 -6300 6 PROFESSIONAL SERVICES 61300 49721 -6307 7 PROFESSIONAL SERVICES 592.53 592.53 61300 49721 -6320 6 COMMUNICATIONS 61300 49721 -6321 7 TELEPHONE /PAGERS 261.04 2,650.61 2,650.61 61300 49721 -6330 6 TRANSPORTATION 61300 49721 -6340 6 ADVERTISING 61300 49721 -6349 7 OTHER ADVERTISING 558.82 2,237.58 2,237.58 61300 49721 -6350 6 PRINTING AND DUPLICATING 61300 49721 -6351 7 PRINTING 210.34 210.34 61300 49721 -6360 6 INSURANCE 61300 49721 -6361 7 GENERAL LIABILITY INSURANC (374.79) 5,708.75 5,708.75 61300 49721 -6362 7 PROPERTY INSURANCE (89.55) 1,421.68 1,421.68 61300 49721 -6364 7 DRAM SHOP INSURANCE (1.64) 24.36 24.36 61300 49721 -6366 7 MACHINERY BREAKDOWN INSURA (19.34) 278.07 278.07 61300 49721 -6380 6 UTILITY SERVICES 61300 49721 -6381 7 ELECTRIC 363.87 6,377.88 6,377.88 61300 49721 -6382 7 GAS 129.45 1,706.92 1,706.92 61300 49721 -6383 7 WATER 939.14 7,500.92 7,500.92 61300 49721 -6384 7 REFUSE DISPOSAL 254.36 1,931.83 1,931.83 61300 49721 -6385 7 SEWER 118.92 525.24 525.24 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 61300 49721 -6386 7 STORM SEWER 207.61 830.44 830.44 61300 49721 -6400 6 REPAIR & MAINT SERVICES 61300 49721 -6402 7 EQUIPMENT SERVICES 1,149.82 1,149.82 61300 49721 -6403 7 BLDGS /FACILITIES MAINT SER 4,842.50 4,842.50 61300 49721 -6410 6 RENTALS 61300 49721 -6415 7 OTHER EQUIPMENT 4,061.20 4,061.20 61300 49721 -6420 6 IS SERVICES /LICENSES /FEES 61300 49721 -6422 7 SOFTWARE MAINT 304.22 304.22 61300 49721 -6423 7 LOGIS CHARGES 250.00 1,709.00 1,709.00 61300 49721 -6430 6 MISCELLANEOUS 61300 49721 -6432 7 CONFERENCES AND SCHOOLS 65.00 65.00 61300 49721 -6434 7 DUES & SUBSCRIPTIONS 875.96 875.96 61300 49721 -6435 7 CREDIT CARD FEES 9.24 2,595.64 2,595.64 61300 49721 -6438 7 CASH SHORT (OVER) 0.02 1.98 1.98 61300 49721 -6440 6 OTHER EXPENSES 61300 49721 -6441 7 LICENSES, TAXES & FEES 4,687.30 4,933.47 4,933.47 61300 49721 -6449 7 OTHER CONTRACTUAL SERVICE 68.54 5,850.64 5,850.64 61300 49721 -6460 6 CENTRAL GARAGE CHARGES 61300 49721 -6461 7 FUEL CHARGES 486.92 486.92 61300 49721 -6462 7 FIXED CHARGES 1,448.71 17,176.15 17,176.15 61300 49721 -6463 7 REPAIR & MAINT CHARGES 6,947.80 6,947.80 61300 49721 -6470 6 TRANSFERS AND OTHER USES 61300 49721 -6471 7 ADMINISTRATIVE SERVICE TRA 500.00 6,000.00 6,000.00 61300 49721 -6490 6 OTHER MISC COSTS /EXPENSES 61300 49721 -6491 7 MERCHANDISE FOR RESALE 296.20 24,932.08 24,932.08 61300 49721 -6494 7 DEPRECIATION EXPENSE 1,606.03 27,170.03 27,170.03 61300 49721 -6500 5 CAPITAL OUTLAY 61300 49721 -6501 6 CAPITAL OUTLAY 61300 49721 -6600 5 DEBT SERVICE 61300 61300 -1000 3 ASSETS 61300 61300 -1001 4 CURRENT ASSETS 61300 61300 -1005 5 CASH AND CASH EQUIVALENTS 61300 61300 -1030 6 PETTY CASH 61300 61300 -1037 7 PETTY CASH GOLF COURSE 50.00 (50.00) 61300 61300 -1040 6 CASH CHANGE 61300 61300 -1045 7 CASH CHANGE GOLF COURSE 400.00 400.00 61300 61300 -1095 5 POOLED CASH & INVESTMENTS 45,799.38 36,346.46 35,700.75 81,500.13 61300 61300 -1200 5 ACCOUNTS RECEIVABLE 61300 61300 -1230 6 RETURNED CHECKS 81.75 81.75 61300 61300 -1231 7 ALLOWANCE FOR RETURNED CHE (81.75) (81.75) 61300 61300 -1300 5 DUE FROM OTHER FUNDS 61300 61300 -1400 5 INVENTORY 61300 61300 -1445 6 INVENTORY OF STORES 1,787.60 (4.00) (4.00) 1,783.60 61300 61300 -1500 5 PREPAID ITEMS 61300 61300 -1701 4 FIXED ASSETS 61300 61300 -1705 5 PROPERTY, PLANT & EQUIPMENT 61300 61300 -1710 6 LAND 1,390,401.57 1,390,401.57 61300 61300 -1715 6 LAND IMPROVEMENTS 40,258.49 40,258.49 61300 61300 -1720 6 BUILDINGS 487,946.42 487,946.42 61300 61300 -1755 6 MACHINERY & EQUIPMENT 11,160.32 11,160.32 61300 61300 -1800 5 ACCUMULATED DEPRECIATION (212,703.56) (1,606.03) (27,170.03) (239,873.59) 61300 61300 -2000 3 LIABILITIES 61300 61300 -2001 4 CURRENT LIABILITIES 61300 61300 -2010 5 ACCOUNTS PAYABLE 61300 61300 -2012 6 MISC ACCOUNTS PAYABLE 381.30 67.05 (390.54) (9.24) 61300 61300 -2015 6 VOUCHERS PAYABLE (518.30) (551.16) (32.86) (551.16) 61300 61300 -2041 6 MINNESOTA 6.5% SALES TAX (5.77) (24.90) (157.69) (163.46) 61300 61300 -2100 5 SALARIES & BENEFITS PAYABLE R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 61300 61300 -2110 6 SALARIES AND WAGES PAYABLE (1,392.80) (1,170.13) 222.67 (1,170.13) 61300 61300 -2200 5 DUE TO OTHER FUNDS 61300 61300 -2400 5 DEFERRED REVENUE 61300 61300 -2601 4 NON - CURRENT LIABILITIES 61300 61300 -2610 5 ADVANCES FROM OTHER FUNDS (800,000.00) 7,512.00 7,512.00 (792,488.00) 61300 61300 -3000 3 FUND EQUITY 61300 61300 -3001 4 CONTRIBUTED CAPITAL 61300 61300 -3010 5 CONTRIBUTED CAPITAL (643,725.39) (643,725.39) 61300 61300 -3700 4 RETAINED EARNINGS 61300 61300 -3730 5 RETAINED EARNINGS - UNRESERVED (319,839.26) (319,839.26) 61700 49851 -4603 7 INTEREST EARNINGS (7,094.77) (46,220.23) (46,220.23) 61700 49851 -4605 7 UNREALIZED INVESTMENT GAIN (258.87) (258.87) (258.87) 61700 49851 -4921 6 REFUNDS & REIMBURSEMENTS (482.50) (482.50) 61700 49851 -6001 4 EXPENDITURES /EXPENSES 61700 49851 -6099 5 PERSONAL SERVICES 61700 49851 -6100 6 WAGES AND SALARIES 61700 49851 -6101 7 WAGES & SALARIES -FT EMPLOY 12,178.31 150,056.08 150,056.08 61700 49851 -6110 6 OTHER PAYMENTS -NON INSURANCE 61700 49851 -6111 7 SEVERANCE PAY 1,383.33 1,383.33 1,383.33 61700 49851 -6120 6 RETIREMENT CONTRIBUTIONS 61700 49851 -6122 7 PERA COORDINATED PLAN 730.69 9,003.26 9,003.26 61700 49851 -6125 7 FICA 842.64 9,489.56 9,489.56 61700 49851 -6126 7 MEDICARE CONTRIBUTIONS 197.09 2,219.35 2,219.35 61700 49851 -6130 6 INSURANCE BENEFITS 61700 49851 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,543.84 24,119.21 24,119.21 61700 49851 -6140 6 UNEMPLOYMENT COMPENSATION 61700 49851 -6150 6 WORKER'S COMPENSATION 61700 49851 -6151 7 WORKER'S COMP INSURANCE 139.96 900.41 900.41 61700 49851 -6199 5 SUPPLIES 61700 49851 -6200 6 OFFICE SUPPLIES 61700 49851 -6210 6 OPERATING SUPPLIES 61700 49851 -6219 7 GENERAL OPERATING SUPPLIES 180.52 180.52 61700 49851 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 61700 49851 -6243 7 MINOR COMPUTER EQUIPMENT 9,370.46 9,370.46 61700 49851 -6299 5 OTHER CHARGES & SERVICES 61700 49851 -6300 6 PROFESSIONAL SERVICES 61700 49851 -6301 7 ACCTG, AUDIT & FIN'L SERVI 3,672.22 3,672.22 61700 49851 -6307 7 PROFESSIONAL SERVICES 1,476.53 1,476.53 61700 49851 -6320 6 COMMUNICATIONS 61700 49851 -6330 6 TRANSPORTATION 61700 49851 -6340 6 ADVERTISING 61700 49851 -6350 6 PRINTING AND DUPLICATING 61700 49851 -6360 6 INSURANCE 61700 49851 -6361 7 GENERAL LIABILITY INSURANC 372.46 3,987.53 3,987.53 61700 49851 -6362 7 PROPERTY INSURANCE 476.87 5,611.84 5,611.84 61700 49851 -6366 7 MACHINERY BREAKDOWN INSURA 36.13 429.07 429.07 61700 49851 -6400 6 REPAIR & MAINT SERVICES 61700 49851 -6408 7 COMMUNICATION /INFO SYSTEMS 1,047.23 1,047.23 61700 49851 -6420 6 IS SERVICES /LICENSES /FEES 61700 49851 -6421 7 SOFTWARE LICENSE 210.87 210.87 61700 49851 -6422 7 SOFTWARE MAINT 2,666.56 2,666.56 61700 49851 -6423 7 LOGIS CHARGES 740.00 12,359.50 12,359.50 61700 49851 -6430 6 MISCELLANEOUS 61700 49851 -6432 7 CONFERENCES AND SCHOOLS 1,200.00 1,200.00 61700 49851 -6440 6 OTHER EXPENSES 61700 49851 -6470 6 TRANSFERS AND OTHER USES 61700 49851 -6471 7 ADMINISTRATIVE SERVICE TRA 6,965.17 83,582.04 83,582.04 61700 49851 -6476 7 CAPITAL PROJECT FUND TRANS 300,000.00 300,000.00 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 61700 49851 -6494 7 DEPRECIATION EXPENSE (1,444.27) 30,807.73 30,807.73 61700 49851 -6500 5 CAPITAL OUTLAY 61700 49851 -6501 6 CAPITAL OUTLAY 61700 49851 -6600 5 DEBT SERVICE 61700 49852 -4000 3 REVENUES AND EXPENSES 61700 49852 -4001 4 REVENUES 61700 49852 -4599 5 MISCELLANEOUS REVENUE 61700 49852 -4600 6 MISCELLANEOUS REVENUE 61700 49852 -4606 7 OTHER REVENUE (0.69) (231.65) (231.65) 61700 49852 -4800 5 EBHC 61700 49852 -4820 6 CONVENTION CENTER 61700 49852 -4821 7 ROOM RENTALS (25,304.15) (536,819.57) (536,819.57) 61700 49852 - 4821 -1 8 CMP ROOM RENTALS (28,334.20) (28,334.20) 61700 49852 -4822 7 LABOR CHARGES (2,300.00) (15,625.00) (15,625.00) 61700 49852 -4823 7 EQUIPMENT RENTALS (12,910.00) (259,542.14) (259,542.14) 61700 49852 - 4823 -1 8 CMP EQUIPMENT RENTALS (9,928.75) (9,928.75) 61700 49852 -4826 7 DANCE FLOOR RENTALS (1,240.00) (26,275.00) (26,275.00) 61700 49852 -4827 7 SECURITY SERVICES (2,940.00) (30,245.00) (30,245.00) 61700 49852 -4828 7 CLIENT SERVICES (475.00) (36,056.70) (36,056.70) 61700 49852 -4829 7 MISCELLANEOUS (21.60) (3,474.30) (3,474.30) 61700 49852 -4900 5 OTHER FINANCING SOURCES 61700 49852 -4921 6 REFUNDS & REIMBURSEMENTS (15,728.40) (17,783.16) (17,783.16) 61700 49852 -5550 5 DIRECT COST OF SALES 61700 49852 -5580 6 COST OF GOODS SOLD 61700 49852 -6001 4 EXPENDITURES /EXPENSES 61700 49852 -6099 5 PERSONAL SERVICES 61700 49852 -6100 6 WAGES AND SALARIES 61700 49852 -6101 7 WAGES & SALARIES -FT EMPLOY 27,085.32 321,302.13 321,302.13 61700 49852 -6102 7 OVERTIME -FT EMPLOYEES 95.27 798.60 798.60 61700 49852 -6103 7 WAGES -PART TIME EMPLOYEES 8,375.51 107,971.61 107,971.61 61700 49852 -6104 7 OVERTIME -PART TIME EMPLOYE 303.53 303.53 61700 49852 -6110 6 OTHER PAYMENTS -NON INSURANCE 61700 49852 -6111 7 SEVERANCE PAY 3,724.27 3,724.27 3,724.27 61700 49852 -6120 6 RETIREMENT CONTRIBUTIONS 61700 49852 -6122 7 PERA COORDINATED PLAN 2,026.11 24,372.41 24,372.41 61700 49852 -6125 7 FICA 2,415.07 26,604.50 26,604.50 61700 49852 -6126 7 MEDICARE CONTRIBUTIONS 564.78 6,222.07 6,222.07 61700 49852 -6130 6 INSURANCE BENEFITS 61700 49852 -6131 7 CAFETERIA PLAN CONTRIBUTIO 3,810.46 60,448.23 60,448.23 61700 49852 -6140 6 UNEMPLOYMENT COMPENSATION 61700 49852 -6150 6 WORKER'S COMPENSATION 61700 49852 -6151 7 WORKER'S COMP INSURANCE 2,192.41 13,991.50 13,991.50 61700 49852 -6199 5 SUPPLIES 61700 49852 -6200 6 OFFICE SUPPLIES 61700 49852 -6201 7 OFFICE SUPPLIES 66.10 1,909.16 1,909.16 61700 49852 -6202 7 COPYING SUPPLIES 42.10 1,156.62 1,156.62 61700 49852 -6210 6 OPERATING SUPPLIES 61700 49852 -6211 7 CLEANING SUPPLIES 385.54 4,894.11 4,894.11 61700 49852 -6214 7 CLOTHING & PERSONAL EQUIPM (30.00) 1,210.00 1,210.00 61700 49852 -6215 7 SHOP MATERIALS 13.32 738.85 738.85 61700 49852 -6216 7 CHEMICALS /CHEMICAL PRODUCT 167.12 4,207.25 4,207.25 61700 49852 -6217 7 SAFETY SUPPLIES 125.33 672.26 672.26 61700 49852 -6219 7 GENERAL OPERATING SUPPLIES 3,911.73 30,594.94 30,594.94 61700 49852 -6220 6 REPAIR & MAINT SUPPLIES 61700 49852 -6223 7 BUILDINGS & FACILITIES 4,191.76 16,970.75 16,970.75 61700 49852 -6225 7 PARK & LANDSCAPE MATERIALS 3,218.14 3,218.14 61700 49852 -6226 7 SIGNS & STRIPING MATERIALS 296.41 296.41 61700 49852 -6227 7 PAINT SUPPLIES 204.07 1,611.40 1,611.40 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 61700 49852 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 61700 49852 -6237 7 LAUNDRY SUPPLIES 57.46 57.46 61700 49852 -6239 7 OTHER REPAIR & MAINT SUPPL 426.68 5,239.53 5,239.53 61700 49852 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 61700 49852 -6241 7 SMALL TOOLS 981.19 981.19 61700 49852 -6242 7 MINOR EQUIPMENT 20,623.91 32,348.43 32,348.43 61700 49852 -6243 7 MINOR COMPUTER EQUIPMENT 5,814.40 5,814.40 61700 49852 -6299 5 OTHER CHARGES & SERVICES 61700 49852 -6300 6 PROFESSIONAL SERVICES 61700 49852 -6303 7 LEGAL SERVICES 12.50 2,741.03 2,741.03 61700 49852 -6307 7 PROFESSIONAL SERVICES 822.50 14,480.50 14,480.50 61700 49852 -6320 6 COMMUNICATIONS 61700 49852 -6321 7 TELEPHONE /PAGERS 722.75 6,616.94 6,616.94 61700 49852 -6322 7 POSTAGE (37.41) 2,618.63 2,618.63 61700 49852 -6330 6 TRANSPORTATION 61700 49852 -6331 7 TRAVEL EXPENSE /MILEAGE 207.18 1,024.90 1,024.90 61700 49852 -6333 7 FREIGHT /DRAYAGE 16.80 103.41 103.41 61700 49852 -6340 6 ADVERTISING 61700 49852 -6341 7 PERSONNEL ADVERTISING 1,566.93 1,566.93 61700 49852 -6349 7 OTHER ADVERTISING 1,413.71 46,843.29 46,843.29 61700 49852 -6350 6 PRINTING AND DUPLICATING 61700 49852 -6351 7 PRINTING 6,369.38 6,369.38 61700 49852 -6360 6 INSURANCE 61700 49852 -6361 7 GENERAL LIABILITY INSURANC 467.27 6,000.15 6,000.15 61700 49852 -6362 7 PROPERTY INSURANCE 521.25 6,081.76 6,081.76 61700 49852 -6366 7 MACHINERY BREAKDOWN INSURA 39.51 464.89 464.89 61700 49852 -6380 6 UTILITY SERVICES 61700 49852 -6381 7 ELECTRIC 6,762.24 104,103.71 104,103.71 61700 49852 -6382 7 GAS 4,109.86 29,126.52 29,126.52 61700 49852 -6383 7 WATER 100.00 853.46 853.46 61700 49852 -6384 7 REFUSE DISPOSAL 132.36 3,135.47 3,135.47 61700 49852 -6385 7 SEWER 200.00 1,898.14 1,898.14 61700 49852 -6386 7 STORM SEWER 150.00 1,359.49 1,359.49 61700 49852 -6389 7 STREET LIGHTS 25.00 250.68 250.68 61700 49852 -6400 6 REPAIR & MAINT SERVICES 61700 49852 -6402 7 EQUIPMENT SERVICES 1,736.50 52,703.69 52,703.69 61700 49852 -6403 7 BLDGS /FACILITIES MAINT SER 235.00 2,820.00 2,820.00 61700 49852 -6410 6 RENTALS 61700 49852 -6413 7 OFFICE EQUIPMENT 454.96 5,330.11 5,330.11 61700 49852 -6415 7 OTHER EQUIPMENT 8,086.55 138, 560.29 138, 560.29 61700 49852 -6420 6 IS SERVICES /LICENSES /FEES 61700 49852 -6423 7 LOGIS CHARGES 1,886.00 1,928.42 1,928.42 61700 49852 -6428 7 PROTECTION SERVICES 1,897.83 19,427.36 19,427.36 61700 49852 -6430 6 MISCELLANEOUS 61700 49852 -6432 7 CONFERENCES AND SCHOOLS 4,515.19 4,515.19 61700 49852 -6433 7 MEETING EXPENSES 78.00 293.00 293.00 61700 49852 -6434 7 DUES & SUBSCRIPTIONS 3,083.75 3,083.75 61700 49852 -6435 7 CREDIT CARD FEES 298.40 2,575.04 2,575.04 61700 49852 -6436 7 UNCOLLECTIBLE CHECKS /DEBTS (114.00) (114.00) (114.00) 61700 49852 -6438 7 CASH SHORT (OVER) (22.04) (22.04) 61700 49852 -6440 6 OTHER EXPENSES 61700 49852 -6441 7 LICENSES, TAXES & FEES 297.15 297.15 61700 49852 -6442 7 COURT AWARDS /SETTLEMENTS 2,960.00 2,960.00 61700 49852 -6449 7 OTHER CONTRACTUAL SERVICE 2,148.65 13,179.54 13,179.54 61700 49852 -6470 6 TRANSFERS AND OTHER USES 61700 49852 -6490 6 OTHER MISC COSTS /EXPENSES 61700 49852 -6494 7 DEPRECIATION EXPENSE 24,753.81 266,995.81 266,995.81 61700 49852 -6500 5 CAPITAL OUTLAY R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 61700 49852 -6600 5 DEBT SERVICE 61700 49853 -4000 3 REVENUES AND EXPENSES 61700 49853 -4001 4 REVENUES 61700 49853 -4599 5 MISCELLANEOUS REVENUE 61700 49853 -4600 6 MISCELLANEOUS REVENUE 61700 49853 -4606 7 OTHER REVENUE (441.03) (441.03) 61700 49853 -4800 5 EBHC 61700 49853 -4840 6 CATERING SERVICES 61700 49853 -4842 7 SERVICE CHARGES (38,309.81) (479,418.46) (479,418.46) 61700 49853 -4844 7 FOOD & BEVERAGE SALES (171,271.82) (2,290,647.44) (2,290,647.44) 61700 49853 - 4844 -1 7 FOOD & BEVERAGE SALES, INN (1,340.70) (10,654.51) (10,654.51) 61700 49853 -4845 7 LIQUOR /WINE /BEER SALES (40,459.56) (371,416.38) (371,416.38) 61700 49853 - 4845 -1 7 LIQUOR /WINE /BEER SALES, IN (322.50) (452.00) (452.00) 61700 49853 -4848 7 MISCELLANEOUS SALES (3,767.80) (37,635.32) (37,635.32) 61700 49853 -4849 7 MISCELLANEOUS SALES -NON TA (1,113.63) (1,113.63) 61700 49853 -4900 5 OTHER FINANCING SOURCES 61700 49853 -4912 6 CAPITAL CONTRIBUTIONS (40,902.60) (40,902.60) (40,902.60) 61700 49853 -4921 6 REFUNDS & REIMBURSEMENTS (11,197.04) (11,197.04) 61700 49853 -5550 5 DIRECT COST OF SALES 61700 49853 -5590 6 EBHC CONTRACT EXPENSES 61700 49853 -5591 7 COST OF SALES -LABOR 101,276.53 1,273,967.87 1,273,967.87 61700 49853 -5592 7 COST OF SALES -FOOD 41,766.92 565,564.65 565,564.65 61700 49853 -5593 7 COST OF SALES - SUPPLIES 10,177.65 149,418.82 149,418.82 61700 49853 -5594 7 COST OF SALES -MGMT FEES 33,333.33 139,999.96 139,999.96 61700 49853 -6001 4 EXPENDITURES /EXPENSES 61700 49853 -6099 5 PERSONAL SERVICES 61700 49853 -6100 6 WAGES AND SALARIES 61700 49853 -6101 7 WAGES & SALARIES -FT EMPLOY 1,891.98 23,170.63 23,170.63 61700 49853 -6102 7 OVERTIME -FT EMPLOYEES 237.67 237.67 61700 49853 -6103 7 WAGES -PART TIME EMPLOYEES 2,439.44 45,421.41 45,421.41 61700 49853 -6110 6 OTHER PAYMENTS -NON INSURANCE 61700 49853 -6120 6 RETIREMENT CONTRIBUTIONS 61700 49853 -6122 7 PERA COORDINATED PLAN 187.01 2,882.60 2,882.60 61700 49853 -6125 7 FICA 266.55 4,242.39 4,242.39 61700 49853 -6126 7 MEDICARE CONTRIBUTIONS 62.32 992.11 992.11 61700 49853 -6130 6 INSURANCE BENEFITS 61700 49853 -6140 6 UNEMPLOYMENT COMPENSATION 61700 49853 -6150 6 WORKER'S COMPENSATION 61700 49853 -6151 7 WORKER'S COMP INSURANCE 427.64 3,055.26 3,055.26 61700 49853 -6199 5 SUPPLIES 61700 49853 -6200 6 OFFICE SUPPLIES 61700 49853 -6201 7 OFFICE SUPPLIES 72.03 1,405.62 1,405.62 61700 49853 -6202 7 COPYING SUPPLIES 30.10 682.65 682.65 61700 49853 -6210 6 OPERATING SUPPLIES 61700 49853 -6215 7 SHOP MATERIALS 38.81 38.81 61700 49853 -6217 7 SAFETY SUPPLIES 99.54 315.37 315.37 61700 49853 -6219 7 GENERAL OPERATING SUPPLIES 207.04 207.04 61700 49853 -6220 6 REPAIR & MAINT SUPPLIES 61700 49853 -6223 7 BUILDINGS & FACILITIES 2.88 2,019.25 2,019.25 61700 49853 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 61700 49853 -6239 7 OTHER REPAIR & MAINT SUPPL 832.84 832.84 61700 49853 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 61700 49853 -6242 7 MINOR EQUIPMENT 18,592.52 18,592.52 61700 49853 -6243 7 MINOR COMPUTER EQUIPMENT 978.74 978.74 61700 49853 -6299 5 OTHER CHARGES & SERVICES 61700 49853 -6300 6 PROFESSIONAL SERVICES 61700 49853 -6307 7 PROFESSIONAL SERVICES 50.00 50.00 61700 49853 -6320 6 COMMUNICATIONS R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 61700 49853 -6321 7 TELEPHONE /PAGERS 208.00 1,248.00 1,248.00 61700 49853 -6322 7 POSTAGE 37.41 341.30 341.30 61700 49853 -6330 6 TRANSPORTATION 61700 49853 -6333 7 FREIGHT /DRAYAGE 19.68 19.68 61700 49853 -6340 6 ADVERTISING 61700 49853 -6349 7 OTHER ADVERTISING 2,655.00 23,478.45 23,478.45 61700 49853 -6350 6 PRINTING AND DUPLICATING 61700 49853 -6351 7 PRINTING 465.22 465.22 61700 49853 -6360 6 INSURANCE 61700 49853 -6361 7 GENERAL LIABILITY INSURANC 489.45 5,118.38 5,118.38 61700 49853 -6362 7 PROPERTY INSURANCE 521.25 6,081.76 6,081.76 61700 49853 -6366 7 MACHINERY BREAKDOWN INSURA 39.51 464.89 464.89 61700 49853 -6380 6 UTILITY SERVICES 61700 49853 -6381 7 ELECTRIC 1,193.35 18,371.25 18,371.25 61700 49853 -6382 7 GAS 4,109.86 29,126.65 29,126.65 61700 49853 -6383 7 WATER 101.00 1,055.51 1,055.51 61700 49853 -6384 7 REFUSE DISPOSAL 529.43 7,427.18 7,427.18 61700 49853 -6385 7 SEWER 200.00 1,898.19 1,898.19 61700 49853 -6386 7 STORM SEWER 142.00 1,343.51 1,343.51 61700 49853 -6389 7 STREET LIGHTS 27.00 254.72 254.72 61700 49853 -6400 6 REPAIR & MAINT SERVICES 61700 49853 -6402 7 EQUIPMENT SERVICES 1,718.56 10,194.76 10,194.76 61700 49853 -6403 7 BLDGS /FACILITIES MAINT SER 165.00 1,980.00 1,980.00 61700 49853 -6409 7 OTHER REPAIR & MAINT SVCS 109.00 1,308.00 1,308.00 61700 49853 -6410 6 RENTALS 61700 49853 -6413 7 OFFICE EQUIPMENT 377.31 4,432.34 4,432.34 61700 49853 -6420 6 IS SERVICES /LICENSES /FEES 61700 49853 -6430 6 MISCELLANEOUS 61700 49853 -6432 7 CONFERENCES AND SCHOOLS 1,441.80 1,441.80 61700 49853 -6435 7 CREDIT CARD FEES 1,246.40 20,262.44 20,262.44 61700 49853 -6436 7 UNCOLLECTIBLE CHECKS /DEBTS (1,806.00) (1,806.00) (1,806.00) 61700 49853 -6438 7 CASH SHORT (OVER) (7.75) (217.76) (217.76) 61700 49853 -6440 6 OTHER EXPENSES 61700 49853 -6441 7 LICENSES, TAXES & FEES 3,941.86 3,941.86 3,941.86 61700 49853 -6449 7 OTHER CONTRACTUAL SERVICE 718.35 6,086.45 6,086.45 61700 49853 -6470 6 TRANSFERS AND OTHER USES 61700 49853 -6490 6 OTHER MISC COSTS /EXPENSES 61700 49853 -6494 7 DEPRECIATION EXPENSE 14,913.21 156,307.21 156,307.21 61700 49853 -6500 5 CAPITAL OUTLAY 61700 49853 -6501 6 CAPITAL OUTLAY 61700 49854 -2300 5 DEPOSITS 61700 49854 -4000 3 REVENUES AND EXPENSES 61700 49854 -4001 4 REVENUES 61700 49854 -4599 5 MISCELLANEOUS REVENUE 61700 49854 -4600 6 MISCELLANEOUS REVENUE 61700 49854 -4800 5 EBHC 61700 49854 -4830 6 OFFICE RENTAL 61700 49854 -4831 7 OFFICE RENTALS (5,699.20) (66,254.20) (66,254.20) 61700 49854 -4900 5 OTHER FINANCING SOURCES 61700 49854 -6001 4 EXPENDITURES /EXPENSES 61700 49854 -6099 5 PERSONAL SERVICES 61700 49854 -6100 6 WAGES AND SALARIES 61700 49854 -6101 7 WAGES & SALARIES -FT EMPLOY 130.34 2,719.21 2,719.21 61700 49854 -6102 7 OVERTIME -FT EMPLOYEES 83.36 83.36 61700 49854 -6103 7 WAGES -PART TIME EMPLOYEES 185.10 4,416.77 4,416.77 61700 49854 -6110 6 OTHER PAYMENTS -NON INSURANCE 61700 49854 -6120 6 RETIREMENT CONTRIBUTIONS 61700 49854 -6122 7 PERA COORDINATED PLAN 18.92 433.22 433.22 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 61700 49854 -6125 7 FICA 18.81 428.05 428.05 61700 49854 -6126 7 MEDICARE CONTRIBUTIONS 4.39 100.11 100.11 61700 49854 -6130 6 INSURANCE BENEFITS 61700 49854 -6140 6 UNEMPLOYMENT COMPENSATION 61700 49854 -6150 6 WORKER'S COMPENSATION 61700 49854 -6151 7 WORKER'S COMP INSURANCE 41.61 342.83 342.83 61700 49854 -6199 5 SUPPLIES 61700 49854 -6200 6 OFFICE SUPPLIES 61700 49854 -6210 6 OPERATING SUPPLIES 61700 49854 -6220 6 REPAIR & MAINT SUPPLIES 61700 49854 -6223 7 BUILDINGS & FACILITIES 324.79 324.79 61700 49854 -6227 7 PAINT SUPPLIES 1,101.90 1,101.90 61700 49854 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 61700 49854 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 61700 49854 -6299 5 OTHER CHARGES & SERVICES 61700 49854 -6300 6 PROFESSIONAL SERVICES 61700 49854 -6320 6 COMMUNICATIONS 61700 49854 -6330 6 TRANSPORTATION 61700 49854 -6350 6 PRINTING AND DUPLICATING 61700 49854 -6360 6 INSURANCE 61700 49854 -6361 7 GENERAL LIABILITY INSURANC 37.05 511.48 511.48 61700 49854 -6362 7 PROPERTY INSURANCE 274.74 3,233.42 3,233.42 61700 49854 -6366 7 MACHINERY BREAKDOWN I N S U RA 20.77 246.62 246.62 61700 49854 -6380 6 UTILITY SERVICES 61700 49854 -6382 7 GAS 205.15 2,090.81 2,090.81 61700 49854 -6383 7 WATER 13.00 92.64 92.64 61700 49854 -6384 7 REFUSE DISPOSAL 75.31 947.76 947.76 61700 49854 -6385 7 SEWER 25.00 192.38 192.38 61700 49854 -6400 6 REPAIR & MAINT SERVICES 61700 49854 -6402 7 EQUIPMENT SERVICES 590.44 4,082.84 4,082.84 61700 49854 -6403 7 BLDGS /FACILITIES MAINT SER 30.00 360.00 360.00 61700 49854 -6420 6 IS SERVICES /LICENSES /FEES 61700 49854 -6440 6 OTHER EXPENSES 61700 49854 -6441 7 LICENSES, TAXES & FEES 571.53 6,858.58 6,858.58 61700 49854 -6449 7 OTHER CONTRACTUAL SERVICE 490.34 4,283.27 4,283.27 61700 49854 -6470 6 TRANSFERS AND OTHER USES 61700 49854 -6490 6 OTHER MISC COSTS /EXPENSES 61700 49854 -6494 7 DEPRECIATION EXPENSE 2,983.92 35,774.92 35,774.92 61700 49854 -6500 5 CAPITAL OUTLAY 61700 49854 -6501 6 CAPITAL OUTLAY 61700 49855 -4000 3 REVENUES AND EXPENSES 61700 49855 -4001 4 REVENUES 61700 49855 -4599 5 MISCELLANEOUS REVENUE 61700 49855 -4600 6 MISCELLANEOUS REVENUE 61700 49855 -4800 5 EBHC 61700 49855 -4810 6 INN ON THE FARM 61700 49855 -4811 7 GUEST ROOM RENTALS (1,100.00) (46,950.00) (46,950.00) 61700 49855 -4812 7 FACILITY RENTALS (175.00) (6,550.00) (6,550.00) 61700 49855 -4814 7 EQUIPMENT RENTALS (100.00) (2,575.00) (2,575.00) 61700 49855 -4815 7 MISCELLANEOUS (200.00) (200.00) 61700 49855 -4900 5 OTHER FINANCING SOURCES 61700 49855 -4921 6 REFUNDS & REIMBURSEMENTS (7,509.11) (7,509.11) 61700 49855 -5550 5 DIRECT COST OF SALES 61700 49855 -5580 6 COST OF GOODS SOLD 61700 49855 -6001 4 EXPENDITURES /EXPENSES 61700 49855 -6099 5 PERSONAL SERVICES 61700 49855 -6100 6 WAGES AND SALARIES 61700 49855 -6101 7 WAGES & SALARIES -FT EMPLOY 160.40 4,536.95 4,536.95 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 61700 49855 -6102 7 OVERTIME -FT EMPLOYEES 55.58 55.58 61700 49855 -6103 7 WAGES -PART TIME EMPLOYEES 1,033.49 21,656.61 21,656.61 61700 49855 -6110 6 OTHER PAYMENTS -NON INSURANCE 61700 49855 -6120 6 RETIREMENT CONTRIBUTIONS 61700 49855 -6122 7 PERA COORDINATED PLAN 53.66 1,423.01 1,423.01 61700 49855 -6125 7 FICA 73.34 1,536.80 1,536.80 61700 49855 -6126 7 MEDICARE CONTRIBUTIONS 17.16 359.35 359.35 61700 49855 -6130 6 INSURANCE BENEFITS 61700 49855 -6140 6 UNEMPLOYMENT COMPENSATION 61700 49855 -6150 6 WORKER'S COMPENSATION 61700 49855 -6151 7 WORKER'S COMP INSURANCE 60.71 573.79 573.79 61700 49855 -6199 5 SUPPLIES 61700 49855 -6200 6 OFFICE SUPPLIES 61700 49855 -6210 6 OPERATING SUPPLIES 61700 49855 -6211 7 CLEANING SUPPLIES 207.17 207.17 61700 49855 -6215 7 SHOP MATERIALS 12.46 12.46 61700 49855 -6219 7 GENERAL OPERATING SUPPLIES 495.62 4,056.13 4,056.13 61700 49855 -6220 6 REPAIR & MAINT SUPPLIES 61700 49855 -6223 7 BUILDINGS & FACILITIES 14.82 2,626.98 2,626.98 61700 49855 -6225 7 PARK & LANDSCAPE MATERIALS 183.65 183.65 61700 49855 -6226 7 SIGNS & STRIPING MATERIALS 34.86 34.86 61700 49855 -6227 7 PAINT SUPPLIES 144.80 144.80 61700 49855 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 61700 49855 -6237 7 LAUNDRY SUPPLIES 124.02 124.02 61700 49855 -6239 7 OTHER REPAIR & MAINT SUPPL 35.24 110.28 110.28 61700 49855 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 61700 49855 -6242 7 MINOR EQUIPMENT 597.04 597.04 597.04 61700 49855 -6299 5 OTHER CHARGES & SERVICES 61700 49855 -6300 6 PROFESSIONAL SERVICES 61700 49855 -6320 6 COMMUNICATIONS 61700 49855 -6321 7 TELEPHONE /PAGERS 200.00 1,200.00 1,200.00 61700 49855 -6330 6 TRANSPORTATION 61700 49855 -6340 6 ADVERTISING 61700 49855 -6341 7 PERSONNEL ADVERTISING 978.95 978.95 61700 49855 -6350 6 PRINTING AND DUPLICATING 61700 49855 -6351 7 PRINTING 81.05 81.05 61700 49855 -6360 6 INSURANCE 61700 49855 -6361 7 GENERAL LIABILITY INSURANC 81.77 887.64 887.64 61700 49855 -6362 7 PROPERTY INSURANCE 435.46 5,129.39 5,129.39 61700 49855 -6366 7 MACHINERY BREAKDOWN INSURA 32.93 391.36 391.36 61700 49855 -6380 6 UTILITY SERVICES 61700 49855 -6381 7 ELECTRIC 506.43 8,350.17 8,350.17 61700 49855 -6382 7 GAS 931.70 8,617.62 8,617.62 61700 49855 -6383 7 WATER 23.00 221.97 221.97 61700 49855 -6384 7 REFUSE DISPOSAL 330.00 330.00 61700 49855 -6385 7 SEWER 25.00 294.08 294.08 61700 49855 -6400 6 REPAIR & MAINT SERVICES 61700 49855 -6402 7 EQUIPMENT SERVICES 6,750.02 6,750.02 61700 49855 -6403 7 BLDGS /FACILITIES MAINT SER 40.00 480.00 480.00 61700 49855 -6409 7 OTHER REPAIR & MAINT SVCS 154.43 154.43 61700 49855 -6410 6 RENTALS 61700 49855 -6420 6 IS SERVICES /LICENSES /FEES 61700 49855 -6428 7 PROTECTION SERVICES 117.13 1,085.42 1,085.42 61700 49855 -6430 6 MISCELLANEOUS 61700 49855 -6435 7 CREDIT CARD FEES 900.38 900.38 61700 49855 -6436 7 UNCOLLECTIBLE CHECKS /DEBTS 20.00 20.00 20.00 61700 49855 -6440 6 OTHER EXPENSES 61700 49855 -6441 7 LICENSES, TAXES & FEES 1,090.19 13,082.36 13,082.36 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 61700 49855 -6449 7 OTHER CONTRACTUAL SERVICE 290.84 2,735.87 2,735.87 61700 49855 -6470 6 TRANSFERS AND OTHER USES 61700 49855 -6490 6 OTHER MISC COSTS /EXPENSES 61700 49855 -6494 7 DEPRECIATION EXPENSE 7,379.20 88,515.20 88,515.20 61700 49855 -6500 5 CAPITAL OUTLAY 61700 49855 -6501 6 CAPITAL OUTLAY 61700 61700 -1000 3 ASSETS 61700 61700 -1001 4 CURRENT ASSETS 61700 61700 -1005 5 CASH AND CASH EQUIVALENTS 61700 61700 -1030 6 PETTY CASH 61700 61700 -1036 7 PETTY CASH EBHC 200.00 200.00 61700 61700 -1040 6 CASH CHANGE 61700 61700 -1095 5 POOLED CASH & INVESTMENTS 1,061,697.98 129,067.82 79,357.47 1,141,055.45 61700 61700 -1200 5 ACCOUNTS RECEIVABLE 61700 61700 -1205 6 ACCOUNTS RECEIVABLE - BILLED 190,196.57 (107,176.63) 52,780.07 242,976.64 61700 61700 - 1205 -1 7 ACCTS REC.- BILLED (MANUAL) 1,262.52 1,262.52 61700 61700 -1215 6 MISC ACCOUNTS RECEIVABLE 3,356.00 194.20 (3,161.80) 194.20 61700 61700 -1232 6 ESTIMATED UNCOLLECTABLE A/R (22,772.00) 1,900.00 1,900.00 (20,872.00) 61700 61700 -1325 6 DUE FROM OTHER GOVT UNITS 14,933.00 (14,933.00) 61700 61700 -1400 5 INVENTORY 61700 61700 -1440 6 INVENTORY - FLIK 24,398.24 (5,999.02) 2,703.06 27,101.30 61700 61700 -1500 5 PREPAID ITEMS 61700 61700 -1510 6 PREPAID ITEMS 3,989.01 1,197.11 1,509.74 5,498.75 61700 61700 -1520 6 PREPAID INSURANCE (3,846.42) 61700 61700 -1701 4 FIXED ASSETS 61700 61700 -1705 5 PROPERTY, PLANT & EQUIPMENT 61700 61700 -1710 6 LAND 1,493,299.89 1,493,299.89 61700 61700 -1715 6 LAND IMPROVEMENTS 327,830.14 327,830.14 61700 61700 -1720 6 BUILDINGS 11,091,388.95 (52,255.10) (52,255.10) 11,039,133.85 61700 61700 -1760 6 COMPUTER EQUIPMENT 34,358.88 34,358.88 61700 61700 -1775 6 OTHER EQUIPMENT 120,267.94 40,902.60 161,170.54 61700 61700 -1798 6 CAPITAL ASSETS EXPENSE OFFSET 40,902.60 61700 61700 -1800 5 ACCUMULATED DEPRECIATION (5,209,716.44) 3,669.23 (526,145.77) (5,735,862.21) 61700 61700 -2000 3 LIABILITIES 61700 61700 -2001 4 CURRENT LIABILITIES 61700 61700 -2010 5 ACCOUNTS PAYABLE 61700 61700 -2012 6 MISC ACCOUNTS PAYABLE 105,116.77 (2,278.50) (109,618.17) (4,501.40) 61700 61700 -2015 6 VOUCHERS PAYABLE (159,958.27) (26,559.05) 114,747.53 (45,210.74) 61700 61700 -2041 6 MINNESOTA 6.5% SALES TAX (10,443.00) (549.00) (7,036.95) (17,479.95) 61700 61700 -2042 6 MN 2.5% LIQUOR SURTAX (2,031.00) (743.00) 853.00 (1,178.00) 61700 61700 -2050 6 LODGING TAX PAYABLE (66.00) 66.00 61700 61700 -2060 6 CONTRACTS PAYABLE (103,276.25) 6,977.34 (76,971.10) (180,247.35) 61700 61700 -2100 5 SALARIES & BENEFITS PAYABLE 61700 61700 -2110 6 SALARIES AND WAGES PAYABLE (14,200.66) (6,385.08) (2,544.30) (16,744.96) 61700 61700 -2200 5 DUE TO OTHER FUNDS 61700 61700 -2250 5 DUE TO OTHER GOVERNMENT UNITS 61700 61700 -2300 5 DEPOSITS 61700 61700 -2310 6 DEPOSITS - EBHC EVENTS (261,210.00) (11,195.00) 18,400.00 (242,810.00) 61700 61700 -2400 5 DEFERRED REVENUE 61700 61700 -2430 6 DEFERRED REVENUE -OTHER (1,600.00) (1,600.00) 61700 61700 -2601 4 NON - CURRENT LIABILITIES 61700 61700 -3000 3 FUND EQUITY 61700 61700 -3001 4 CONTRIBUTED CAPITAL 61700 61700 -3010 5 CONTRIBUTED CAPITAL (9,434,579.77) (9,434,579.77) 61700 61700 -3700 4 RETAINED EARNINGS 61700 61700 -3730 5 RETAINED EARNINGS - UNRESERVED 748,820.02 748,820.02 65100 49411 -4000 3 REVENUES AND EXPENSES 65100 49411 -4001 4 REVENUES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 65100 49411 -4300 5 INTERGOVERNMENTAL REVENUE 65100 49411 -4340 6 STATE REVENUE 65100 49411 -4370 6 OTHER GRANTS/AID 65100 49411 -4599 5 MISCELLANEOUS REVENUE 65100 49411 -4600 6 MISCELLANEOUS REVENUE 65100 49411 -4601 7 SPECIAL ASSESSMENTS 39.54 65100 49411 -4603 7 INTEREST EARNINGS (8,489.06) (70,429.66) (70,429.66) 65100 49411 -4605 7 UNREALIZED INVESTMENT GAIN (309.74) (309.74) (309.74) 65100 49411 -4730 5 STORM SEWER UTILITY FUND 65100 49411 -4731 6 STORM DRAINAGE FEES (285,286.89) (1,323,606.71) (1,323,606.71) 65100 49411 -4900 5 OTHER FINANCING SOURCES 65100 49411 -4912 6 CONTRIBUTIONS & DONATIONS (324,770.80) (324,770.80) (324,770.80) 65100 49411 -6001 4 EXPENDITURES /EXPENSES 65100 49411 -6099 5 PERSONAL SERVICES 65100 49411 -6100 6 WAGES AND SALARIES 65100 49411 -6101 7 WAGES & SALARIES -FT EMPLOY 4,555.44 45,242.04 45,242.04 65100 49411 -6102 7 OVERTIME -FT EMPLOYEES 207.87 436.70 436.70 65100 49411 -6110 6 OTHER PAYMENTS -NON INSURANCE 65100 49411 -6111 7 SEVERANCE PAY (282.45) (282.45) (282.45) 65100 49411 -6120 6 RETIREMENT CONTRIBUTIONS 65100 49411 -6122 7 PERA COORDINATED PLAN 285.80 2,740.73 2,740.73 65100 49411 -6125 7 FICA 282.19 2,922.99 2,922.99 65100 49411 -6126 7 MEDICARE CONTRIBUTIONS 65.99 683.59 683.59 65100 49411 -6130 6 INSURANCE BENEFITS 65100 49411 -6131 7 CAFETERIA PLAN CONTRIBUTIO 202.16 4,164.05 4,164.05 65100 49411 -6140 6 UNEMPLOYMENT COMPENSATION 65100 49411 -6150 6 WORKER'S COMPENSATION 65100 49411 -6151 7 WORKER'S COMP INSURANCE 565.61 3,254.26 3,254.26 65100 49411 -6199 5 SUPPLIES 65100 49411 -6200 6 OFFICE SUPPLIES 65100 49411 -6201 7 OFFICE SUPPLIES 243.89 243.89 65100 49411 -6210 6 OPERATING SUPPLIES 65100 49411 -6239 7 OTHER REPAIR & MAINT SUPPL 84.14 18,394.17 18,394.17 65100 49411 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 65100 49411 -6299 5 OTHER CHARGES & SERVICES 65100 49411 -6300 6 PROFESSIONAL SERVICES 65100 49411 -6301 7 ACCTG, AUDIT & FIN'L SERVI 1,574.37 1,574.37 65100 49411 -6302 7 ARCH, ENG & PLANNING 20,250.69 20,250.69 65100 49411 -6303 7 LEGAL SERVICES 1,508.00 1,508.00 1,508.00 65100 49411 -6307 7 PROFESSIONAL SERVICES 875.00 56,046.63 56,046.63 65100 49411 -6320 6 COMMUNICATIONS 65100 49411 -6330 6 TRANSPORTATION 65100 49411 -6340 6 ADVERTISING 65100 49411 -6342 7 LEGAL NOTICES 32.18 32.18 32.18 65100 49411 -6350 6 PRINTING AND DUPLICATING 65100 49411 -6360 6 INSURANCE 65100 49411 -6361 7 GENERAL LIABILITY INSURANC (195.28) 2,576.99 2,576.99 65100 49411 -6400 6 REPAIR & MAINT SERVICES 65100 49411 -6409 7 OTHER REPAIR & MAINT SVCS 6,232.35 6,232.35 65100 49411 -6420 6 IS SERVICES /LICENSES /FEES 65100 49411 -6423 7 LOGIS CHARGES 1,528.00 10,441.00 10,441.00 65100 49411 -6430 6 MISCELLANEOUS 65100 49411 -6434 7 DUES & SUBSCRIPTIONS 47,942.11 47,942.11 65100 49411 -6440 6 OTHER EXPENSES 65100 49411 -6460 6 CENTRAL GARAGE CHARGES 65100 49411 -6461 7 FUEL CHARGES 3,238.02 3,238.02 65100 49411 -6462 7 FIXED CHARGES 2,533.31 30,416.52 30,416.52 65100 49411 -6463 7 REPAIR & MAINT CHARGES 529.97 9,326.17 9,326.17 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 65100 49411 -6470 6 TRANSFERS AND OTHER USES 65100 49411 -6471 7 ADMINISTRATIVE SERVICE TRA 3,961.17 47,534.04 47,534.04 65100 49411 -6473 7 STORM SEWER TRANSFER 8,333.33 100,000.16 100,000.16 65100 49411 -6482 7 MISC TRANSFER OUT 165,610.60 176,010.60 176,010.60 65100 49411 -6494 7 DEPRECIATION EXPENSE 540,962.05 540,962.05 540,962.05 65100 49411 -6499 7 EXPENSES REIMBURSED (202,683.53) (202,683.53) 65100 49411 -6500 5 CAPITAL OUTLAY 65100 49411 -6501 6 CAPITAL OUTLAY 65100 49411 -6600 5 DEBT SERVICE 65100 49412 -6001 4 EXPENDITURES /EXPENSES 65100 49412 -6099 5 PERSONAL SERVICES 65100 49412 -6100 6 WAGES AND SALARIES 65100 49412 -6110 6 OTHER PAYMENTS -NON INSURANCE 65100 49412 -6120 6 RETIREMENT CONTRIBUTIONS 65100 49412 -6130 6 INSURANCE BENEFITS 65100 49412 -6140 6 UNEMPLOYMENT COMPENSATION 65100 49412 -6150 6 WORKER'S COMPENSATION 65100 49412 -6199 5 SUPPLIES 65100 49412 -6200 6 OFFICE SUPPLIES 65100 49412 -6210 6 OPERATING SUPPLIES 65100 49412 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 65100 49412 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 65100 49412 -6299 5 OTHER CHARGES & SERVICES 65100 49412 -6300 6 PROFESSIONAL SERVICES 65100 49412 -6320 6 COMMUNICATIONS 65100 49412 -6330 6 TRANSPORTATION 65100 49412 -6350 6 PRINTING AND DUPLICATING 65100 49412 -6360 6 INSURANCE 65100 49412 -6380 6 UTILITY SERVICES 65100 49412 -6400 6 REPAIR & MAINT SERVICES 65100 49412 -6490 6 OTHER MISC COSTS /EXPENSES 65100 49412 -6500 5 CAPITAL OUTLAY 65100 49412 -6600 5 DEBT SERVICE 65100 49413 -6001 4 EXPENDITURES /EXPENSES 65100 49413 -6099 5 PERSONAL SERVICES 65100 49413 -6100 6 WAGES AND SALARIES 65100 49413 -6110 6 OTHER PAYMENTS -NON INSURANCE 65100 49413 -6120 6 RETIREMENT CONTRIBUTIONS 65100 49413 -6130 6 INSURANCE BENEFITS 65100 49413 -6140 6 UNEMPLOYMENT COMPENSATION 65100 49413 -6150 6 WORKER'S COMPENSATION 65100 49413 -6199 5 SUPPLIES 65100 49413 -6200 6 OFFICE SUPPLIES 65100 49413 -6210 6 OPERATING SUPPLIES 65100 49413 -6220 6 REPAIR & MAINT SUPPLIES 65100 49413 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 65100 49413 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 65100 49413 -6299 5 OTHER CHARGES & SERVICES 65100 49413 -6300 6 PROFESSIONAL SERVICES 65100 49413 -6320 6 COMMUNICATIONS 65100 49413 -6330 6 TRANSPORTATION 65100 49413 -6350 6 PRINTING AND DUPLICATING 65100 49413 -6470 6 TRANSFERS AND OTHER USES 65100 49413 -6500 5 CAPITAL OUTLAY 65100 49413 -6501 6 CAPITAL OUTLAY 65100 49413 -6600 5 DEBT SERVICE 65100 65100 -1000 3 ASSETS 65100 65100 -1001 4 CURRENT ASSETS R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... 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Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 65100 65100 -1005 5 CASH AND CASH EQUIVALENTS 65100 65100 -1095 5 POOLED CASH & INVESTMENTS 1,060,876.59 (681,756.36) 292,619.10 1,353,495.69 65100 65100 -1200 5 ACCOUNTS RECEIVABLE 65100 65100 -1210 6 UTILITY RECEIVABLES 96,655.54 108,591.63 11,936.09 108,591.63 65100 65100 -1220 6 UNBILLED ACCOUNTS RECEIVABLE 186,031.19 224,549.61 38,518.42 224,549.61 65100 65100 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 65100 65100 -1285 6 SPEC ASSESS REC- DELINQUENT 270.39 (39.54) (39.54) 230.85 65100 65100 -1300 5 DUE FROM OTHER FUNDS 65100 65100 -1320 5 DUE FROM OTHER GOVT UNITS 65100 65100 -1500 5 PREPAID ITEMS 65100 65100 -1701 4 FIXED ASSETS 65100 65100 -1705 5 PROPERTY, PLANT & EQUIPMENT 65100 65100 -1710 6 LAN D 287,158.40 287,158.40 65100 65100 -1730 6 STORM SEWER LINES 12,421,310.02 1,176,719.61 1,176,719.61 13,598,029.63 65100 65100 -1799 6 CONSTRUCTION IN PROGRESS 773,345.28 (396,970.71) (194,287.18) 579,058.10 65100 65100 -1800 5 ACCUMULATED DEPRECIATION (2,583,632.53) (540,962.05) (540,962.05) (3,124,594.58) 65100 65100 -2000 3 LIABILITIES 65100 65100 -2001 4 CURRENT LIABILITIES 65100 65100 -2010 5 ACCOUNTS PAYABLE 65100 65100 -2015 6 VOUCHERS PAYABLE (7,125.00) (1,607.00) 5,518.00 (1,607.00) 65100 65100 -2100 5 SALARIES & BENEFITS PAYABLE 65100 65100 -2110 6 SALARIES AND WAGES PAYABLE (1,239.46) (1,353.32) (113.86) (1,353.32) 65100 65100 -2200 5 DUE TO OTHER FUNDS 65100 65100 -2400 5 DEFERRED REVENUE 65100 65100 -2601 4 NON - CURRENT LIABILITIES 65100 65100 -2701 5 LONG TERM DEBT 65100 65100 -2720 6 BONDS PAYABLE 65100 65100 -3000 3 FUND EQUITY 65100 65100 -3001 4 CONTRIBUTED CAPITAL 65100 65100 -3010 5 CONTRIBUTED CAPITAL (863,964.26) (863,964.26) 65100 65100 -3700 4 RETAINED EARNINGS 65100 65100 -3710 5 RETAINED EARNINGS - RESERVED (246,194.42) (246,194.42) 65100 65100 -3730 5 RETAINED EARNINGS - UNRESERVED (11,123,491.74) (11,123,491.74) 65200 49571 -4000 3 REVENUES AND EXPENSES 65200 49571 -4001 4 REVENUES 65200 49571 -4599 5 MISCELLANEOUS REVENUE 65200 49571 -4600 6 MISCELLANEOUS REVENUE 65200 49571 -4603 7 INTEREST EARNINGS (642.02) (5,601.20) (5,601.20) 65200 49571 -4605 7 UNREALIZED INVESTMENT GAIN (23.43) (23.43) (23.43) 65200 49571 -4740 5 STREET LIGHT UTILITY FUND 65200 49571 -4741 6 STREET LIGHT SERVICE CHARGE (42,948.50) (221,341.24) (221,341.24) 65200 49571 -4900 5 OTHER FINANCING SOURCES 65200 49571 -6001 4 EXPENDITURES /EXPENSES 65200 49571 -6099 5 PERSONAL SERVICES 65200 49571 -6100 6 WAGES AND SALARIES 65200 49571 -6110 6 OTHER PAYMENTS -NON INSURANCE 65200 49571 -6120 6 RETIREMENT CONTRIBUTIONS 65200 49571 -6130 6 INSURANCE BENEFITS 65200 49571 -6140 6 UNEMPLOYMENT COMPENSATION 65200 49571 -6150 6 WORKER'S COMPENSATION 65200 49571 -6199 5 SUPPLIES 65200 49571 -6200 6 OFFICE SUPPLIES 65200 49571 -6210 6 OPERATING SUPPLIES 65200 49571 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 65200 49571 -6239 7 OTHER REPAIR & MAINT SUPPL 794.04 794.04 65200 49571 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 65200 49571 -6299 5 OTHER CHARGES & SERVICES 65200 49571 -6300 6 PROFESSIONAL SERVICES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... 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Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 65200 49571 -6307 7 PROFESSIONAL SERVICES 104.06 104.06 65200 49571 -6320 6 COMMUNICATIONS 65200 49571 -6330 6 TRANSPORTATION 65200 49571 -6350 6 PRINTING AND DUPLICATING 65200 49571 -6360 6 INSURANCE 65200 49571 -6361 7 GENERAL LIABILITY INSURANC (94.04) 1,367.37 1,367.37 65200 49571 -6380 6 UTILITY SERVICES 65200 49571 -6381 7 ELECTRIC 13, 566.26 145, 536.34 145, 536.34 65200 49571 -6400 6 REPAIR & MAINT SERVICES 65200 49571 -6409 7 OTHER REPAIR & MAINT SVCS 1,966.91 9,255.97 9,255.97 65200 49571 -6420 6 IS SERVICES /LICENSES /FEES 65200 49571 -6440 6 OTHER EXPENSES 65200 49571 -6471 7 ADMINISTRATIVE SERVICE TRA 346.75 4,161.00 4,161.00 65200 49571 -6482 7 MISC TRANSFER OUT 31,296.00 31,296.00 31,296.00 65200 49571 -6501 6 CAPITAL OUTLAY 65200 65200 -1000 3 ASSETS 65200 65200 -1001 4 CURRENT ASSETS 65200 65200 -1005 5 CASH AND CASH EQUIVALENTS 65200 65200 -1095 5 POOLED CASH & INVESTMENTS 90,935.84 (57,451.27) 11,302.70 102,238.54 65200 65200 -1200 5 ACCOUNTS RECEIVABLE 65200 65200 -1210 6 UTILITY RECEIVABLES 24,112.87 22,393.55 (1,719.32) 22,393.55 65200 65200 -1220 6 UNBILLED ACCOUNTS RECEIVABLE 31,009.26 33,268.39 2,259.13 33,268.39 65200 65200 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 65200 65200 -1300 5 DUE FROM OTHER FUNDS 65200 65200 -1500 5 PREPAID ITEMS 65200 65200 -1701 4 FIXED ASSETS 65200 65200 -1705 5 PROPERTY, PLANT & EQUIPMENT 65200 65200 -2000 3 LIABILITIES 65200 65200 -2001 4 CURRENT LIABILITIES 65200 65200 -2010 5 ACCOUNTS PAYABLE 65200 65200 -2015 6 VOUCHERS PAYABLE (24,287.18) (1,678.60) 22,608.58 (1,678.60) 65200 65200 -2100 5 SALARIES & BENEFITS PAYABLE 65200 65200 -2200 5 DUE TO OTHER FUNDS 65200 65200 -2250 5 DUE TO OTHER GOVERNMENT UNITS 65200 65200 -2400 5 DEFERRED REVENUE 65200 65200 -3000 3 FUND EQUITY 65200 65200 -3001 4 CONTRIBUTED CAPITAL 65200 65200 -3700 4 RETAINED EARNINGS 65200 65200 -3730 5 RETAINED EARNINGS - UNRESERVED (121,770.79) (121,770.79) 65300 49311 -4000 3 REVENUES AND EXPENSES 65300 49311 -4001 4 REVENUES 65300 49311 -4599 5 MISCELLANEOUS REVENUE 65300 49311 -4600 6 MISCELLANEOUS REVENUE 65300 49311 -4603 7 INTEREST EARNINGS (34.09) (1,407.93) (1,407.93) 65300 49311 -4605 7 UNREALIZED INVESTMENT GAIN (1.24) (1.24) (1.24) 65300 49311 -4750 5 RECYCLING FUND 65300 49311 -4751 6 RECYCLING SERVICE FEES (44,214.55) (242,587.89) (242,587.89) 65300 49311 -4900 5 OTHER FINANCING SOURCES 65300 49311 -6001 4 EXPENDITURES /EXPENSES 65300 49311 -6200 6 OFFICE SUPPLIES 65300 49311 -6299 5 OTHER CHARGES & SERVICES 65300 49311 -6300 6 PROFESSIONAL SERVICES 65300 49311 -6307 7 PROFESSIONAL SERVICES 145.00 145.00 65300 49311 -6320 6 COMMUNICATIONS 65300 49311 -6330 6 TRANSPORTATION 65300 49311 -6350 6 PRINTING AND DUPLICATING 65300 49311 -6360 6 INSURANCE 65300 49311 -6361 7 GENERAL LIABILITY INSURANC (133.52) 1,975.43 1,975.43 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 65300 49311 -6420 6 IS SERVICES /LICENSES /FEES 65300 49311 -6423 7 LOGIS CHARGES 764.00 5,221.00 5,221.00 65300 49311 -6440 6 OTHER EXPENSES 65300 49311 -6449 7 OTHER CONTRACTUAL SERVICE 19,027.90 228,334.80 228,334.80 65300 49311 -6471 7 ADMINISTRATIVE SERVICE TRA 848.00 10,176.00 10,176.00 65300 65300 -1000 3 ASSETS 65300 65300 -1001 4 CURRENT ASSETS 65300 65300 -1005 5 CASH AND CASH EQUIVALENTS 65300 65300 -1095 5 POOLED CASH & INVESTMENTS 15,067.64 (36,341.32) (9,639.33) 5,428.31 65300 65300 -1200 5 ACCOUNTS RECEIVABLE 65300 65300 -1210 6 UTILITY RECEIVABLES 19,949.04 27,436.72 7,487.68 27,436.72 65300 65300 -1220 6 UNBILLED ACCOUNTS RECEIVABLE 32,719.62 33,412.10 692.48 33,412.10 65300 65300 -1500 5 PREPAID ITEMS 65300 65300 -2000 3 LIABILITIES 65300 65300 -2001 4 CURRENT LIABILITIES 65300 65300 -2010 5 ACCOUNTS PAYABLE 65300 65300 -2015 6 VOUCHERS PAYABLE (368.00) (764.00) (396.00) (764.00) 65300 65300 -2100 5 SALARIES & BENEFITS PAYABLE 65300 65300 -2250 5 DUE TO OTHER GOVERNMENT UNITS 65300 65300 -2400 5 DEFERRED REVENUE 65300 65300 -3000 3 FUND EQUITY 65300 65300 -3001 4 CONTRIBUTED CAPITAL 65300 65300 -3700 4 RETAINED EARNINGS 65300 65300 -3730 5 RETAINED EARNINGS - UNRESERVED (67,368.30) (67,368.30) 70100 49951 -4000 3 REVENUES AND EXPENSES 70100 49951 -4001 4 REVENUES 70100 49951 -4362 7 COUNTY GRANTS /AID (80,000.00) (80,000.00) 70100 49951 -4599 5 MISCELLANEOUS REVENUE 70100 49951 -4600 6 MISCELLANEOUS REVENUE 70100 49951 -4603 7 INTEREST EARNINGS (31,523.44) (219,630.19) (219,630.19) 70100 49951 -4605 7 UNREALIZED INVESTMENT GAIN (1,150.21) (1,150.21) (1,150.21) 70100 49951 -4606 7 OTHER REVENUE (10, 000.00) (10, 000.00) (10, 000.00) 70100 49951 -4860 6 CENTRAL GARAGE 70100 49951 -4862 7 FUEL SALES - INTERNAL (13,221.60) (176,742.37) (176,742.37) 70100 49951 - 4862 -1 7 FUEL SALES - EXTERNAL (7,579.34) (40,781.54) (40,781.54) 70100 49951 -4864 7 OVERHEAD CHARGES (68,954.30) (789,376.43) (789,376.43) 70100 49951 -4865 7 REPAIR /MAI N T CHARGES (22, 503.86) (378, 558.39) (378, 558.39) 70100 49951 -4900 5 OTHER FINANCING SOURCES 70100 49951 -4911 6 SALE OF PROPERTY 27,366.00 70100 49951 -4912 6 CONTRIBUTIONS & DONATIONS (5,000.00) (5,000.00) (5,000.00) 70100 49951 -4915 6 TRANSFERS IN (10,400.00) (10,400.00) 70100 49951 -4916 6 CAPITAL ASSET TRANSFER (109,458.23) (109,458.23) 70100 49951 -4919 6 GAIN ON FIXED ASSET DISPOSAL (30,650.51) (30,650.51) (30,650.51) 70100 49951 -4921 6 REFUNDS & REIMBURSEMENTS (5,076.43) (25,382.98) (25,382.98) 70100 49951 -6001 4 EXPENDITURES /EXPENSES 70100 49951 -6099 5 PERSONAL SERVICES 70100 49951 -6100 6 WAGES AND SALARIES 70100 49951 -6101 7 WAGES & SALARIES -FT EMPLOY 20, 844.66 217, 802.71 217, 802.71 70100 49951 -6102 7 OVERTIME -FT EMPLOYEES 116.55 199.80 199.80 70100 49951 -6110 6 OTHER PAYMENTS -NON INSURANCE 70100 49951 -6111 7 SEVERANCE PAY 2,828.00 2,828.00 2,828.00 70100 49951 -6120 6 RETIREMENT CONTRIBUTIONS 70100 49951 -6122 7 PERA COORDINATED PLAN 1,257.64 13,079.06 13,079.06 70100 49951 -6125 7 FICA 1,463.14 13,747.26 13,747.26 70100 49951 -6126 7 MEDICARE CONTRIBUTIONS 342.15 3,215.05 3,215.05 70100 49951 -6130 6 INSURANCE BENEFITS 70100 49951 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,220.87 36,283.26 36,283.26 70100 49951 -6140 6 UNEMPLOYMENT COMPENSATION R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 70100 49951 -6150 6 WORKER'S COMPENSATION 70100 49951 -6151 7 WORKER'S COMP INSURANCE 1,611.64 9,534.04 9,534.04 70100 49951 -6199 5 SUPPLIES 70100 49951 -6200 6 OFFICE SUPPLIES 70100 49951 -6201 7 OFFICE SUPPLIES 414.10 414.10 70100 49951 -6210 6 OPERATING SUPPLIES 70100 49951 -6212 7 MOTOR FUELS 35,847.30 214,705.85 214,705.85 70100 49951 -6213 7 LUBRICANTS & ADDITIVES 2,456.15 9,529.86 9,529.86 70100 49951 -6215 7 SHOP MATERIALS 1,121.82 10,818.83 10,818.83 70100 49951 -6217 7 SAFETY SUPPLIES 110.00 456.22 456.22 70100 49951 -6218 7 WELDING SUPPLIES 1,057.33 3,821.10 3,821.10 70100 49951 -6219 7 GENERAL OPERATING SUPPLIES 770.12 2,317.95 2,317.95 70100 49951 -6220 6 REPAIR & MAINT SUPPLIES 70100 49951 -6221 7 MOTOR VEHICLES 7,159.22 72, 366.48 72, 366.48 70100 49951 -6222 7 TIRES 190.42 13, 377.17 13, 377.17 70100 49951 -6227 7 PAINT SUPPLIES 69.27 126.55 126.55 70100 49951 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 70100 49951 -6239 7 OTHER REPAIR & MAINT SUPPL 428.36 428.36 70100 49951 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 70100 49951 -6241 7 SMALL TOOLS 85.14 3,046.41 3,046.41 70100 49951 -6242 7 MINOR EQUIPMENT 1,245.33 1,245.33 70100 49951 -6299 5 OTHER CHARGES & SERVICES 70100 49951 -6300 6 PROFESSIONAL SERVICES 70100 49951 -6307 7 PROFESSIONAL SERVICES 3,454.01 3,454.01 70100 49951 -6320 6 COMMUNICATIONS 70100 49951 -6330 6 TRANSPORTATION 70100 49951 -6331 7 TRAVEL EXPENSE /MILEAGE 6.00 6.00 70100 49951 -6333 7 FREIGHT /DRAYAGE 108.53 910.57 910.57 70100 49951 -6340 6 ADVERTISING 70100 49951 -6350 6 PRINTING AND DUPLICATING 70100 49951 -6351 7 PRINTING 158.16 158.16 70100 49951 -6360 6 INSURANCE 70100 49951 -6363 7 MOTOR VEHICLE INSURANCE (2,578.80) 38,903.95 38,903.95 70100 49951 -6367 7 EQUIPMENT (INLAND MARINE) (730.64) 10, 936.61 10, 936.61 70100 49951 -6380 6 UTILITY SERVICES 70100 49951 -6388 7 HAZARDOUS WASTE DISPOSAL 125.16 2,014.32 2,014.32 70100 49951 -6400 6 REPAIR & MAINT SERVICES 70100 49951 -6401 7 MOTOR VEHICLE SERVICES 10,275.00 56,956.12 56,956.12 70100 49951 -6402 7 EQUIPMENT SERVICES 2,861.97 2,861.97 70100 49951 -6410 6 RENTALS 70100 49951 -6417 7 UNIFORMS 526.08 3,196.18 3,196.18 70100 49951 -6420 6 IS SERVICES /LICENSES /FEES 70100 49951 -6422 7 SOFTWARE MAINT 175.00 175.00 70100 49951 -6423 7 LOG I S CHARGES 1,806.00 14, 348.00 14, 348.00 70100 49951 -6430 6 MISCELLANEOUS 70100 49951 -6432 7 CONFERENCES AND SCHOOLS 514.00 514.00 70100 49951 -6440 6 OTHER EXPENSES 70100 49951 -6441 7 LICENSES, TAXES & FEES 206.25 2,512.13 2,512.13 70100 49951 -6447 7 TOWING CHARGES 696.18 696.18 70100 49951 -6449 7 OTHER CONTRACTUAL SERVICE 943.44 943.44 70100 49951 -6460 6 CENTRAL GARAGE CHARGES 70100 49951 -6461 7 FUEL CHARGES 2,445.24 2,445.24 70100 49951 -6470 6 TRANSFERS AND OTHER USES 70100 49951 -6471 7 ADMINISTRATIVE SERVICE TRA 1,564.75 18,777.00 18,777.00 70100 49951 -6490 6 OTHER MISC COSTS /EXPENSES 70100 49951 -6494 7 DEPRECIATION EXPENSE 465,491.44 465,491.44 465,491.44 70100 49951 -6500 5 CAPITAL OUTLAY 70100 49951 -6501 6 CAPITAL OUTLAY R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 70100 49951 -6540 7 EQUIPMENT & MACHINERY 9,143.00 9,143.00 9,143.00 70100 49951 -6550 7 MOTOR VEHICLES (925,543.33) 7,288.96 7,288.96 70100 70100 -1000 3 ASSETS 70100 70100 -1001 4 CURRENT ASSETS 70100 70100 -1005 5 CASH AND CASH EQUIVALENTS 70100 70100 -1095 5 POOLED CASH & INVESTMENTS 5,015,807.00 80,107.75 7,143.59 5,022,950.59 70100 70100 -1200 5 ACCOUNTS RECEIVABLE 70100 70100 -1205 6 ACCOUNTS RECEIVABLE - BILLED 3,700.53 (711.96) (110.71) 3,589.82 70100 70100 -1215 6 MISC ACCOUNTS RECEIVABLE 10,757.85 10,757.85 10,757.85 70100 70100 -1300 5 DUE FROM OTHER FUNDS 70100 70100 -1320 5 DUE FROM OTHER GOVT UNITS 70100 70100 -1400 5 INVENTORY 70100 70100 -1445 6 INVENTORY OF STORES 31,435.34 (1,464.46) (1,464.46) 29,970.88 70100 70100 -1500 5 PREPAID ITEMS 70100 70100 -1701 4 FIXED ASSETS 70100 70100 -1705 5 PROPERTY, PLANT & EQUIPMENT 70100 70100 -1715 6 LAND IMPROVEMENTS 166,107.57 166,107.57 70100 70100 - 1775 -10 7 OTHER EQUIPMENT -10 YR 194,109.44 (41,808.87) (19,711.18) 174,398.26 70100 70100 - 1780 -10 7 MOBILE EQUIPMENT -10 YR 1,231,629.37 (29,415.84) 108,927.82 1,340,557.19 70100 70100 - 1780 -15 7 MOBILE EQUIPMENT -15 YR 506,687.31 (100,047.84) (16,382.65) 490,304.66 70100 70100 - 1795 -03 7 MARKED SQUADS 211,179.75 (102,706.95) (3,006.14) 208,173.61 70100 70100 - 1795 -05 7 CARS & LIGHT TRUCKS 1,019,779.33 (166,816.19) (55,811.93) 963,967.40 70100 70100- 1795 -10 7 HEAVY DUTY TRUCKS 1,371,501.53 (245,555.73) 225,175.99 1,596,677.52 70100 70100- 1795 -15 7 FIRE TRUCKS 1,374,645.59 31,272.04 31,272.04 1,405,917.63 70100 70100 -1798 6 CAPITAL ASSETS EXPENSE OFFSET 925,543.33 70100 70100 -1800 5 ACCUMULATED DEPRECIATION (3,997,042.63) 267,702.90 211,053.56 (3,785,989.07) 70100 70100 -2000 3 LIABILITIES 70100 70100 -2001 4 CURRENT LIABILITIES 70100 70100 -2010 5 ACCOUNTS PAYABLE 70100 70100 -2015 6 VOUCHERS PAYABLE (34,773.83) (92,473.99) (57,700.16) (92,473.99) 70100 70100 -2100 5 SALARIES & BENEFITS PAYABLE 70100 70100 -2110 6 SALARIES AND WAGES PAYABLE (5,837.20) (6,033.21) (196.01) (6,033.21) 70100 70100 -2400 5 DEFERRED REVENUE 70100 70100 -3000 3 FUND EQUITY 70100 70100 -3001 4 CONTRIBUTED CAPITAL 70100 70100 -3010 5 CONTRIBUTED CAPITAL (2,834,942.87) (2,834,942.87) 70100 70100 -3700 4 RETAINED EARNINGS 70100 70100 -3730 5 RETAINED EARNINGS - UNRESERVED (4,087,878.66) (4,087,878.66) 70300 49961 -4000 3 REVENUES AND EXPENSES 70300 49961 -4001 4 REVENUES 70300 49961 -4300 5 INTERGOVERNMENTAL REVENUE 70300 49961 -4340 6 STATE REVENUE 70300 49961 -4600 6 MISCELLANEOUS REVENUE 70300 49961 -4603 7 INTEREST EARNINGS (9,426.69) (66, 079.69) (66, 079.69) 70300 49961 -4605 7 UNREALIZED INVESTMENT GAIN (343.96) (343.96) (343.96) 70300 49961 -4900 5 OTHER FINANCING SOURCES 70300 49961 -6001 4 EXPENDITURES /EXPENSES 70300 49961 -6099 5 PERSONAL SERVICES 70300 49961 -6130 6 INSURANCE BENEFITS 70300 49961 -6135 7 MEDICAL INSURANCE - RETIREES 6,052.64 75,713.27 75,713.27 70300 70300 -1000 3 ASSETS 70300 70300 -1001 4 CURRENT ASSETS 70300 70300 -1005 5 CASH AND CASH EQUIVALENTS 70300 70300 -1095 5 POOLED CASH & INVESTMENTS 1,505,579.13 4,467.48 (4,422.44) 1,501,156.69 70300 70300 -1200 5 ACCOUNTS RECEIVABLE 70300 70300 -1500 5 PREPAID ITEMS 70300 70300 -2000 3 LIABILITIES 70300 70300 -2001 4 CURRENT LIABILITIES R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 70300 70300 -2010 5 ACCOUNTS PAYABLE 70300 70300 -2100 5 SALARIES & BENEFITS PAYABLE 70300 70300 -2148 6 COBRA REIMBURSEMENTS 5,289.87 (749.47) (4,867.18) 422.69 70300 70300 -2601 4 NON - CURRENT LIABILITIES 70300 70300 -2640 5 RETIREE HEALTH INSURANCE (2, 093, 307.00) (2, 093, 307.00) 70300 70300 -3000 3 FUND EQUITY 70300 70300 -3001 4 CONTRIBUTED CAPITAL 70300 70300 -3700 4 RETAINED EARNINGS 70300 70300 -3730 5 RETAINED EARNINGS - UNRESERVED 582,438.00 582,438.00 70400 49971 -4000 3 REVENUES AND EXPENSES 70400 49971 -4001 4 REVENUES 70400 49971 -4599 5 MISCELLANEOUS REVENUE 70400 49971 -4600 6 MISCELLANEOUS REVENUE 70400 49971 -4603 7 INTEREST EARNINGS (5,507.22) (39, 326.19) (39, 326.19) 70400 49971 -4605 7 UNREALIZED INVESTMENT GAIN (200.94) (200.94) (200.94) 70400 49971 -4606 7 OTHER REVENUE (87,249.30) (87,249.30) (87,249.30) 70400 49971 -4880 5 COMPENSATED ABSENCES 70400 49971 -4881 6 COMPENSATED ABSENCE CHG /CREDIT 45,135.61 45,135.61 45,135.61 70400 49971 -6100 6 WAGES AND SALARIES 70400 49971 -6111 7 SEVERANCE PAY 5,805.71 76,920.93 76,920.93 70400 49971 -6125 7 FICA 3.96 3,825.27 3,825.27 70400 49971 -6126 7 MEDICARE CONTRIBUTIONS 0.93 894.62 894.62 70400 70400 -1000 3 ASSETS 70400 70400 -1001 4 CURRENT ASSETS 70400 70400 -1005 5 CASH AND CASH EQUIVALENTS 70400 70400 -1095 5 POOLED CASH & INVESTMENTS 919,112.58 87,146.86 45,135.61 964,248.19 70400 70400 -2000 3 LIABILITIES 70400 70400 -2001 4 CURRENT LIABILITIES 70400 70400 -2010 5 ACCOUNTS PAYABLE 70400 70400 -2160 5 ACCRUED VACATION & SICK TIME (919,112.58) (45,135.61) (45,135.61) (964,248.19) 70400 70400 -3000 3 FUND EQUITY 70400 70400 -3001 4 CONTRIBUTED CAPITAL 70400 70400 -3700 4 RETAINED EARNINGS 90100 49990 -6494 7 DEPRECIATION EXPENSE 76,754.36 76,754.36 76,754.36 90100 49991 -6494 7 DEPRECIATION EXPENSE 390,035.18 390,035.18 390,035.18 90100 49992 -6494 7 DEPRECIATION EXPENSE 757,096.81 757,096.81 757,096.81 90100 49993 -4919 6 GAIN ON FIXED ASSET DISPOSAL 6,687.70 6,687.70 6,687.70 90100 49993 -6494 7 DEPRECIATION EXPENSE 259,900.51 259,900.51 259,900.51 90100 90100 -1000 3 ASSETS 90100 90100 -1001 4 CURRENT ASSETS 90100 90100 -1005 5 CASH AND CASH EQUIVALENTS 90100 90100 -1300 5 DUE FROM OTHER FUNDS 90100 90100 -1320 5 DUE FROM OTHER GOVT UNITS 90100 90100 -1701 4 FIXED ASSETS 90100 90100 -1705 5 PROPERTY, PLANT & EQUIPMENT 90100 90100 -1710 6 LAND 3,203,903.84 3,203,903.84 90100 90100 -1715 6 LAND IMPROVEMENTS 2,938,440.94 289,219.34 289,219.34 3,227,660.28 90100 90100- 1715 -03 7 LAND I M P R -PARKS & R EC 172, 890.00 172, 890.00 90100 90100 -1720 6 BUILDINGS 18,693,897.96 (191,539.00) (107,031.93) 18,586,866.03 90100 90100 -1755 6 MACHINERY & EQUIPMENT 33,893.63 33,893.63 90100 90100 -1760 6 COMPUTER EQUIPMENT 96,113.61 (20,462.81) (20,462.81) 75,650.80 90100 90100 -1770 6 OFFICE FURNITURE & EQUIPMENT 60,450.42 7,988.84 7,988.84 68,439.26 90100 90100 -1775 6 OTHER EQUIPMENT 220,104.47 (10,980.00) (10,980.00) 209,124.47 90100 90100 - 1790 -25 7 GEN INFRASTRUCTURE -25 YR 22,023,478.84 3,449,439.13 3,450,754.88 25,474,233.72 90100 90100 -1799 6 CONSTRUCTION IN PROGRESS 7,962,051.69 (5,231,890.82) (5,196,545.81) 2,765,505.88 90100 90100 -1800 5 ACCUMULATED DEPRECIATION (18,127,625.34) (1,441,209.25) (1,549,521.57) (19,677,146.91) 90100 90100 -2750 5 INVESTMENT IN FIXED ASSETS 90100 90100 -2751 6 INVESTMENT IN FIXED ASSETS (38,694,477.56) 1,658,960.01 3,062,982.00 (35,631,495.56) R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 90100 90100 -3650 5 UNRESERVED FUND BALANCE 1,416,877.50 (1,416,877.50) 90200 90200 -1000 3 ASSETS 90200 90200 -1001 4 CURRENT ASSETS 90200 90200 -1005 5 CASH AND CASH EQUIVALENTS 90200 90200 -1300 5 DUE FROM OTHER FUNDS 90200 90200 -1320 5 DUE FROM OTHER GOVT UNITS 90200 90200 -1930 4 AMT AVAIL FOR DEBT SERVICE 21,602,472.94 (1,972,472.94) (21,602,472.94) 90200 90200 -1940 4 AMT PROVIDED FOR DEBT SERVICE 27,392,527.06 557,472.94 557,472.94 27,950,000.00 90200 90200 -2701 5 LONG TERM DEBT 90200 90200 -2720 6 BONDS PAYABLE 90200 90200 -2721 7 GENERAL OBLIGATION BONDS P (16,710,000.00) 875,000.00 12,245,000.00 (4,465,000.00) 90200 90200 -2722 7 SPECIAL ASSESSMENT BONDS P (6,700,000.00) (460,000.00) 1,520,000.00 (5,180,000.00) 90200 90200 -2723 7 TAX INCREMENT BONDS PAYABL (25,585,000.00) 1,000,000.00 7,280,000.00 (18,305,000.00) 90300 90300 -1000 3 ASSETS 90300 90300 -1001 4 CURRENT ASSETS 90300 90300 -1005 5 CASH AND CASH EQUIVALENTS 90300 90300 -1009 6 CASH IN BANK 90300 90300 -1010 7 CASH IN BANK WELLS FARGO 437,400.01 (556,185.50) (350,457.74) 86,942.27 90300 90300 -1020 6 MONEY MARKET FUNDS 90300 90300 -1022 7 WELLS FARGO MONEY MARKET 24,817,919.72 102,813.68 1,177,224.28 25,995,144.00 90300 90300 -1023 7 4M PLUS ACCOUNT 15,333,493.18 68,722.30 738,614.14 16,072,107.32 90300 90300 -1024 7 4M ACCOUNT 11,786,607.58 8,251,594.40 (1,428,243.20) 10,358,364.38 90300 90300 -1095 5 POOLED CASH & INVESTMENTS (54,169,477.09) (8,008,314.05) (36,225.05) (54,205,702.14) 90300 90300 -1100 5 INVESTMENTS 90300 90300 -1110 6 FEDERAL HOME LOAN BANKS 833,333.33 833,333.33 90300 90300 -1120 6 FEDERAL NAT'L MORTGAGE ASSOC 1,000,000.00 1,000,000.00 90300 90300 -1130 6 UNREALIZED GAIN OR LOSS 90300 90300 -1132 7 UNREALIZED FHLB GAIN /LOSS (27,812.50) 3,650.00 3,650.00 (24,162.50) 90300 90300 -1134 7 UNREALIZED FNMA GAIN /LOSS (35,570.00) 8,750.00 8,750.00 (26,820.00) 90300 90300 -1140 6 INTEREST RECEIVABLE ON INVEST 96,271.60 128,969.17 32,697.57 128,969.17 90300 90300 -1145 6 UNAMORTIZED INV PREMIUMS 16,034.17 16,034.17 90300 90300 -1300 5 DUE FROM OTHER FUNDS 90300 90300 -2000 3 LIABILITIES 90300 90300 -2001 4 CURRENT LIABILITIES 90300 90300 -2010 5 ACCOUNTS PAYABLE 90300 90300 -2300 5 DEPOSITS 90300 90300 -2320 6 PERFORMANCE DEPOSITS (88,200.00) (146,010.00) (234,210.00) 90300 90300 -3000 3 FUND EQUITY 90300 90300 -3001 4 CONTRIBUTED CAPITAL 90300 90300 -3501 4 FUND BALANCE 90300 90300 -3510 5 RESERVED FUND BALANCE 90300 90300 -4000 3 REVENUES AND EXPENSES 90300 90300 -4001 4 REVENUES 90300 90300 -4599 5 MISCELLANEOUS REVENUE 90300 90300 -4600 6 MISCELLANEOUS REVENUE 90300 90300 -6001 4 EXPENDITURES /EXPENSES 90300 90300 -6300 6 PROFESSIONAL SERVICES 90400 90400 -1000 3 ASSETS 90400 90400 -1001 4 CURRENT ASSETS 90400 90400 -1005 5 CASH AND CASH EQUIVALENTS 90400 90400 -1095 5 POOLED CASH & INVESTMENTS 68,240.79 (362,087.39) 11,762.54 80,003.33 90400 90400 -1500 5 PREPAID ITEMS 90400 90400 -2000 3 LIABILITIES 90400 90400 -2001 4 CURRENT LIABILITIES 90400 90400 -2010 5 ACCOUNTS PAYABLE 90400 90400 -2015 6 VOUCHERS PAYABLE (65, 990.88) 65, 990.88 90400 90400 -2100 5 SALARIES & BENEFITS PAYABLE 90400 90400 -2110 6 SALARIES AND WAGES PAYABLE 486,576.62 R09410 CITY OF BROOKLYN CENTER 4/2/2007 8:28:53 Trial Balance Report As of Date - 12/31/2006 ...... Postings....... . Prior Year -End Current Co Account Number LD Description Balance This Period Year -To -Date Balance 90400 90400 -2114 6 MINNESOTA TAX WITHHELD (1.34) 1.34 90400 90400 -2116 6 GARNISHMENTS (3,672.67) (3,672.67) (3,672.67) 90400 90400 -2128 6 ACCRUED PERA COORDINATED (26,448.59) (26,448.58) (26,448.58) 90400 90400 -2132 6 ACCRUED PERA POLICE & FIRE (22,023.62) (22,023.62) (22,023.62) 90400 90400 -2136 6 ACCRUED FICA PAYABLE 3,276.32 (3,276.32) 90400 90400 -2140 6 ACCRUED MEDICARE PAYABLE 766.22 (766.22) 90400 90400 -2144 6 ACCRUED WORKERS COMP INS PAY (47,518.50) 90400 90400 -2150 6 MEDICA HIGH PAYABLE (601.52) 2,471.98 2,868.67 2,267.15 90400 90400 -2152 6 MEDICA ELECT PAYABLE 1,692.59 (1,692.60) (0.01) 90400 90400 -2156 6 DENTAL PAYABLE 210.19 (5,937.55) (45.19) 165.00 90400 90400 -2158 6 LIFE INSURANCE PAYABLE 151.42 18.92 (132.98) 18.44 90400 90400 -2162 6 ICMA PAYABLE (15,735.48) (15,735.48) (15,735.48) 90400 90400 -2163 6 POST EMPLOYMENT HEALTH SAVINGS (474.87) (474.87) (474.87) 90400 90400 -2170 6 MEDICAL EXPENSE ACCT (4,456.30) (234.54) (1,408.37) (5,864.67) 90400 90400 -2172 6 DEPENDENT CARE EXPENSE (3,275.21) (790.34) 3,082.87 (192.34) 90400 90400 -2174 6 SHORT TERM DISABILITY 104.26 33.69 (104.70) (0.44) 90400 90400 -2176 6 LONG TERM DISABILITY (116.54) 23.58 116.54 90400 90400 -2188 6 49ER PENSION DEDUCTION (1,890.24) (5,730.24) (5,730.24) 90400 90400 -2190 6 49ER UNION DUES (720.00) (720.00) (720.00) 90400 90400 -2192 6 LELS UNION DUE (1,591.00) (1,591.00) (1,591.00)