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Home My WebLink About23 - YE Trial Balance R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 1 As of Date - ...... 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 35.00 35.00 135.00 10100 10100 -1034 7 PETTY CASH PARKS DEPT 100.00 100.00 10100 10100 -1035 7 PETTY CASH POLICE 50.00 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 25.00 25.00 75.00 10100 10100 -1047 7 CASH CHANGE FINANCE 1,000.00 1,000.00 10100 10100 -1095 5 POOLED CASH & INVESTMENTS 7,775,410.59 5,002,600.86 452,443.72 8,227,854.31 10100 10100 -1200 5 ACCOUNTS RECEIVABLE 10100 10100 -1205 6 ACCOUNTS RECEIVABLE - BILLED 13,651.28 3,961.50 3,273.50 16,924.78 10100 10100 -1215 6 MISC ACCOUNTS RECEIVABLE 46,422.30 39,384.33 7,102.97- 39,319.33 10100 10100 -1225 6 ONLINE PAYMENTS CLEARING -CARS 324.25 40.00 40.00 10100 10100 -1226 6 CARS CREDIT CARD CLEARING 4,168.42- 7,708.10 7,708.10 10100 10100 -1230 6 RETURNED CHECKS 3,376.45 8,695.00 12,071.45 10100 10100 -1231 7 ALLOWANCE FOR RETURNED CHE 3,376.45- 8,695.00- 8,695.00- 12,071.45- 10100 10100 -1232 6 ESTIMATED UNCOLLECTABLE A/R 7,063.78- 7,063.78- 7,063.78- 10100 10100 -1250 5 TAXES RECEIVABLE 10100 10100 -1255 6 TAXES RECEIVABLE - CURRENT 82,893.50 96,938.48 14,044.98 96,938.48 10100 10100 -1265 6 TAXES RECEIVABLE - DELINQUENT 256,242.35 93,654.81 93,654.81 349,897.16 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 18,126.29 24,827.98 6,701.69 24,827.98 10100 10100 -1400 5 INVENTORY 10100 10100 -1445 6 INVENTORY OF STORES 26,603.87 26,603.87 26,603.87 10100 10100 -1500 5 PREPAID ITEMS 10100 10100 -1510 6 PREPAID ITEMS 500.00 200.00 200.00 700.00 10100 10100 -2000 3 LIABILITIES 10100 10100 -2001 4 CURRENT LIABILITIES 10100 10100 -2010 5 ACCOUNTS PAYABLE 10100 10100 -2012 6 MISC ACCOUNTS PAYABLE 6,864.26- 1,71 6.03- 5,148.26 1,716.00- 10100 10100 -2015 6 VOUCHERS PAYABLE 224,020.38- 238,513.49- 14,493.11- 238,513.49- 10100 10100 -2025 6 RECREATION REFUND CLEARING 475.00 291.75 291.75 10100 10100 -2041 6 MINNESOTA 6.5% SALES TAX 4,148.90- 1,353.82- 728.29 3,420.61- 10100 10100 -2043 6 HENN CTY 0.15% SALES TAX 9.42- 46.32- 46.32- R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 2 10100 10100 -2100 5 SALARIES & BENEFITS PAYABLE 10100 10100 -2110 6 SALARIES AND WAGES PAYABLE 187,281.83- 239,500.30- 52,218.47- 239,500.30- 10100 10100 -2200 5 DUE TO OTHER FUNDS 10100 10100 -2250 5 DUE TO OTHER GOVERNMENT UNITS 10100 10100 -2300 5 DEPOSITS 10100 10100 -2310 6 DEPOSITS - COMMUNITY CENTER 850.00- 2,225.00- 2,225.00- 10100 10100 -2355 6 SURCHARGE FOR BUILDING PERMITS 1,807.00 285.07- 285.07- 10100 10100 -2400 5 DEFERRED REVENUE 10100 10100 -2410 6 DEFERRED REVENUE -TAXES 256,242.35- 93,654.81- 93,654.81- 349,897.16- 10100 10100 -2430 6 DEFERRED REVENUE -OTHER 7,323.50- 7,669.50- 536.00- 7,859.50- 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- 1,869,876.58- 1,869,876.58- 7,941,713.56- 10100 10100 -3660 5 UNRESERVED FUND BALANCE 1,437,353.11- 1,869,876.58 1,869,876.58 432,523.47 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 5,048,510.91- 10,092,081.22- 10,092,081.22- 10100 10100 - 4101 -1 8 MKT VALUE CREDIT -PROPE 287,048.19- 573,463.88- 573,463.88- 10100 10100 -4120 7 DELINQUENT AD VALOREM TAXE 69,889.49- 175,732.88- 175,732.88- 10100 10100 -4150 7 TAX INCREMENTS 230,882.10- 230,722.82- 230,722.82- 10100 10100 -4154 7 PENALTIES & INT- DELINQ TAX 6,922.61- 16,014.66- 16,014.66- 10100 10100 -4160 6 GENERAL SALES AND USE TAXES 10100 10100 -4161 7 LODGING TAX 82,126.40- 706,930.28- 706,930.28- 10100 10100 -4199 5 LICENSES AND PERMITS 10100 10100 -4200 6 LICENSES 10100 10100 -4201 7 LIQUOR LICENSES 64,458.42- 64,458.42- 10100 10100 -4202 7 BEER LICENSES 100.00- 4,045.00- 4,045.00- 10100 10100 -4203 7 GARBAGE HAULING LICENSES 3,120.00- 3,120.00- 10100 10100 -4204 7 CIGARETTE LICENSES 2,100.00- 2,287.50- 2,287.50- 10100 10100 -4205 7 RENTAL DWELLING LICENSES 4,746.00- 115,512.28- 115,512.28- 10100 10100 -4207 7 MECHANICAL LICENSES 60.00- 5,918.30- 5,918.30- 10100 10100 -4209 7 SERVICE STATION LICENSES 1,770.00- 1,915.00- 1,915.00- 10100 10100 -4210 7 MOTOR VEHICLE DEALER LICEN 1,687.47- 1,687.47- 10100 10100 -4211 7 BOWLING ALLEY LICENSES 720.00- 720.00- 720.00- 10100 10100 -4212 7 AMUSEMENT LICENSES 1,040.00- 1,040.00- 10100 10100 -4213 7 MISCELLANEOUS BUSINESS LIC 2,950.00- 9,917.48- 9,917.48- 10100 10100 -4220 6 PERMITS 10100 10100 -4221 7 SIGN PERMITS 215.00- 5,040.00- 5,040.00- 10100 10100 -4222 7 BUILDING PERMITS 9,610.32- 333,714.98- 333,714.98- 10100 10100 -4223 7 MECHANICAL PERMITS 2,149.54- 58,030.71- 58,030.71- 10100 10100 -4224 7 SEWER & WATER PERMITS 151.32- 1,921.32- 1,921.32- R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 3 10100 10100 -4225 7 PLUMBING PERMITS 1,190.74- 25,041.35- 25,041.35- 10100 10100 -4226 7 ROW PERMIT FEE 50.00- 50.00- 50.00- 10100 10100 -4227 7 ELECTRICAL PERMITS 2,072.66- 38,734.96- 38,734.96- 10100 10100 -4300 5 INTERGOVERNMENTAL REVENUE 10100 10100 -4310 6 FEDERAL REVENUE 10100 10100 -4320 7 MISC FEDERAL GRANTS 1,645.70- 1,645.70- 10100 10100 -4340 6 STATE REVENUE 10100 10100 -4341 7 LOCAL GOVERNMENT AID 614,694.00- 1,229,388.00- 1,229,388.00- 10100 10100 -4345 7 PENSION AID -FIRE RELIEF 139,441.00- 139,441.00- 10100 10100 -4346 7 PENSION AID - POLICE 306,753.00- 306,753.00- 10100 10100 -4347 7 PENSION AID -PERA 17,182.50- 34,365.00- 34,365.00- 10100 10100 -4352 7 POLICE TRAINING GRANT 17,687.12- 17,687.12- 10100 10100 -4360 6 COUNTY GRANTS 10100 10100 -4370 6 OTHER GRANTS /AID 10100 10100 -4373 7 OTHER GRANTS /AID 7,575.51- 7,575.51- 10100 10100 -4374 7 POLICE LIAISON / DARE 6,945.00- 60,775.00- 60,775.00- 10100 10100 -4399 5 CHARGES FOR SERVICES 10100 10100 -4400 6 CHARGES FOR SERVICES - GENERAL 10100 10100 -4403 7 PLANNING APPLICATION FEES 9,750.00- 9,750.00- 10100 10100 -4404 7 ZONING CHANGES /SPECIAL USE 100.00- 3,425.00- 3,425.00- 10100 10100 -4405 7 SALE OF MAPS & DOCUMENTS 72.90- 785.66- 785.66- 10100 10100 -4406 7 SALE OF PLANS & SPECS 3,430.00- 3,430.00- 10100 10100 -4407 7 ASSESSMENT SEARCHES 432.35- 432.35- 10100 10100 -4408 7 REINSPECTION FEES 4,092.50- 4,092.50- 10100 10100 -4409 7 SECTION 8 INSPECTIONS 4,271.00- 12,335.00- 12,335.00- 10100 10100 -4412 7 ABATEMENT FEES 360.00- 360.00- 10100 10100 -4413 7 FINAL PLAT & VACATION FEES 150.00- 925.00- 925.00- 10100 10100 -4415 7 TREE CONTRACTOR REGISTRATI 1,400.00- 1,400.00- 10100 10100 -4416 7 ZONING LETTER 490.00- 490.00- 10100 10100 -4420 6 CHARGES FOR SERVICES - PUBLIC SA 10100 10100 -4421 7 POLICE REPORT REVENUE 85.86- 1,331.82- 1,331.82- 10100 10100 -4422 7 LICENSE INVESTIGATIONS 2,399.50- 2,399.50- 10100 10100 -4423 7 ANIMAL CONTROL REVENUE 2,145.45- 2,145.45- 10100 10100 -4425 7 BURGLAR ALARM FEES 7,175.00 8,090.50- 8,090.50- 10100 10100 -4426 7 TOWING REVENUE 60.00- 1,385.36- 1,385.36- 10100 10100 -4427 7 POLICE SERVICE REVENUE 1,090.00- 2,089.15- 2,089.15- 10100 10100 -4429 7 MISC POLICE REVENUE 311.89- 7,386.64- 7,386.64- 10100 10100 -4470 6 CHARGES FOR SERVICES -CARS 10100 10100 -4471 7 ADULT RECREATION PROGRAMS 28,920.07- 233,712.13- 233,712.13- 10100 10100 -4472 7 TEEN RECREATION PROGRAMS 4,380.00- 4,380.00- 10100 10100 -4473 7 CHILDREN RECREATION PROGRA 3,242.01- 51,376.21- 51,376.21- 10100 10100 -4474 7 GENERAL RECREATION PROGRAM 40.00- 6,962.88- 6,962.88- 10100 10100 -4480 6 CHARGES FOR SERVICES -COMM CTR 10100 10100 -4481 7 MEMBERSHIPS- FAMILY 2,182.81- 35,048.94- 35,048.94- 10100 10100 -4482 7 MEMBERSHIPS- INDIVIDUAL 3,126.00- 53,111.89- 53,111.89- R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 4 10100 10100 -4485 7 GENERAL ADMISSIONS - INDIVID 11,983.74 94,682.45- 94,682.45- 10100 10100 -4486 7 POOL RENTAL 1,992.97- 1,992.97- 10100 10100 -4487 7 SWIM LESSONS 360.00- 104,081.84- 104,081.84- 10100 10100 -4489 7 LOCKER RENTAL 75.01- 3,050.49- 3,050.49- 10100 10100 -4493 7 GAME ROOM 156.01- 4,639.81- 4,639.81- 10100 10100 -4494 7 MDSE FOR RESALE - TAXABLE 112.94- 1,664.80- 1,664.80- 10100 10100 -4495 7 CONSTITUTION HALL RENTAL 1,634.57- 22,861.90- 22,861.90- 10100 10100 -4496 7 GIFT CERTIFICATE 887.10- 177.40- 177.40- 10100 10100 -4497 7 CONCESSIONS & COMMISSIONS 13,302.80- 13,302.80- 10100 10100 -4500 5 FINES & FORFEITS 10100 10100 -4508 6 UNCLAIMED EVIDENCE 1,360.00- 1,360.00- 1,360.00- 10100 10100 -4510 6 COURT FINES 10100 10100 -4511 7 COURT FINES 43,854.77- 290,062.68- 290,062.68- 10100 10100 -4599 5 MISCELLANEOUS REVENUE 10100 10100 -4600 6 MISCELLANEOUS REVENUE 10100 10100 -4602 7 SPECIAL ASSESS - PENALTIES & 80.00- 80.00- 10100 10100 -4603 7 INTEREST EARNINGS 47,305.74- 251,391.94- 251,391.94- 10100 10100 -4604 7 CHECK PROCESSING FEES 150.00- 150.00- 10100 10100 -4605 7 UNREALIZED INVESTMENT GAIN 5,189.25- 5,189.25- 5,189.25- 10100 10100 -4606 7 OTHER REVENUE 317.55- 27,886.69- 27,886.69- 10100 10100 -4612 7 DONATIONS & CONTRIBUTIONS 2,050.00- 18,959.60- 18,959.60- 10100 10100 -4900 5 OTHER FINANCING SOURCES 10100 10100 -4921 6 REFUNDS & REIMBURSEMENTS 694.47- 34,807.72- 34,807.72- 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 3,633.38 43,600.56 43,600.56 10100 41110 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41110 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41110 -6124 7 PERA DEFINED CONTRIBUTION 68.48 821.76 821.76 10100 41110 -6125 7 FICA 182.80 2,193.77 2,193.77 10100 41110 -6126 7 MEDICARE CONTRIBUTIONS 52.69 632.22 632.22 10100 41110 -6130 6 INSURANCE BENEFITS 10100 41110 -6150 6 WORKER'S COMPENSATION 10100 41110 -6151 7 WORKER'S COMP INSURANCE 5.78 77.19 77.19 10100 41110 -6199 5 SUPPLIES 10100 41110 -6200 6 OFFICE SUPPLIES 10100 41110 -6203 7 BOOKS /REFERENCE MATERIALS 242.37 242.37 10100 41110 -6210 6 OPERATING SUPPLIES 10100 41110 -6219 7 GENERAL OPERATING SUPPLIES .83 596.45 596.45 10100 41110 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41110 -6243 7 MINOR COMPUTER EQUIPMENT 1,023.57 1,023.57 10100 41110 -6299 5 OTHER CHARGES & SERVICES 10100 41110 -6300 6 PROFESSIONAL SERVICES 10100 41110 -6301 7 ACCTG, AUDIT & FIN'L SERVI 23,997.05 23,997.05 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 5 10100 41110 -6307 7 PROFESSIONAL SERVICES 2,421.43 2,421.43 10100 41110 -6308 7 CHARTER COMMISSION 223.53 223.53 10100 41110 -6320 6 COMMUNICATIONS 10100 41110 -6330 6 TRANSPORTATION 10100 41110 -6331 7 TRAVEL EXPENSE /MILEAGE 5.00 5.00 10100 41110 -6340 6 ADVERTISING 10100 41110 -6350 6 PRINTING AND DUPLICATING 10100 41110 -6351 7 PRINTING 172.00 172.00 10100 41110 -6400 6 REPAIR & MAINT SERVICES 10100 41110 -6430 6 MISCELLANEOUS 10100 41110 -6432 7 CONFERENCES AND SCHOOLS 840.00 7,175.95 7,175.95 10100 41110 -6433 7 MEETING EXPENSES 13.50 1,196.21 1,196.21 10100 41110 -6434 7 DUES & SUBSCRIPTIONS 36,388.30 36,388.30 10100 41110 -6440 6 OTHER EXPENSES 10100 41110 -6443 7 PRIZE AWARDS /EXPENSE REIMB 152.03 152.03 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 22,888.08 183,646.21 183,646.21 10100 41320 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41320 -6111 7 SEVERANCE PAY 2,311.22 2,311.22 2,311.22 10100 41320 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41320 -6122 7 PERA COORDINATED PLAN 1,430.50 11,470.54 11,470.54 10100 41320 -6125 7 FICA 1,072.36 10, 822.54 10, 822.54 10100 41320 -6126 7 MEDICARE CONTRIBUTIONS 382.99 2,832.06 2,832.06 10100 41320 -6130 6 INSURANCE BENEFITS 10100 41320 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,594.44 17,081.97 17,081.97 10100 41320 -6150 6 WORKER'S COMPENSATION 10100 41320 -6151 7 WORKER'S COMP INSURANCE 147.12 1,219.91 1,219.91 10100 41320 -6199 5 SUPPLIES 10100 41320 -6200 6 OFFICE SUPPLIES 10100 41320 -6203 7 BOOKS /REFERENCE MATERIALS 486.72 486.72 10100 41320 -6210 6 OPERATING SUPPLIES 10100 41320 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41320 -6242 7 MINOR EQUIPMENT 159.74 159.74 10100 41320 -6243 7 MINOR COMPUTER EQUIPMENT 1,676.31 1,676.31 10100 41320 -6299 5 OTHER CHARGES & SERVICES 10100 41320 -6300 6 PROFESSIONAL SERVICES 10100 41320 -6320 6 COMMUNICATIONS 10100 41320 -6321 7 TELEPHONE /PAGERS 56.84 725.13 725.13 10100 41320 -6330 6 TRANSPORTATION 10100 41320 -6331 7 TRAVEL EXPENSE /MILEAGE 39.00 117.71 117.71 10100 41320 -6340 6 ADVERTISING 10100 41320 -6341 7 PERSONNEL ADVERTISING 660.58 660.58 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 6 10100 41320 -6350 6 PRINTING AND DUPLICATING 10100 41320 -6400 6 REPAIR & MAINT SERVICES 10100 41320 -6430 6 MISCELLANEOUS 10100 41320 -6432 7 CONFERENCES AND SCHOOLS 5,497.30 5,497.30 10100 41320 -6433 7 MEETING EXPENSES 18.00 188.66 188.66 10100 41320 -6434 7 DUES & SUBSCRIPTIONS 1,500.08 1,500.08 10100 41320 -6500 5 CAPITAL OUTLAY 10100 41320 -6501 6 CAPITAL OUTLAY 10100 41410 -6001 4 EXPENDITURES /EXPENSES 10100 41410 -6099 5 PERSONAL SERVICES 10100 41410 -6100 6 WAGES AND SALARIES 10100 41410 -6101 7 WAGES & SALARIES -FT EMPLOY 4,427.48 43,657.54 43,657.54 10100 41410 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41410 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41410 -6122 7 PERA COORDINATED PLAN 276.71 2,726.49 2,726.49 10100 41410 -6125 7 FICA 284.24 2,818.36 2,818.36 10100 41410 -6126 7 MEDICARE CONTRIBUTIONS 66.48 659.14 659.14 10100 41410 -6130 6 INSURANCE BENEFITS 10100 41410 -6131 7 CAFETERIA PLAN CONTRIBUTIO 731.46 8,597.36 8,597.36 10100 41410 -6150 6 WORKER'S COMPENSATION 10100 41410 -6151 7 WORKER'S COMP INSURANCE 28.24 290.21 290.21 10100 41410 -6199 5 SUPPLIES 10100 41410 -6210 6 OPERATING SUPPLIES 10100 41410 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41410 -6299 5 OTHER CHARGES & SERVICES 10100 41410 -6320 6 COMMUNICATIONS 10100 41410 -6322 7 POSTAGE 115.71 196.98 196.98 10100 41410 -6330 6 TRANSPORTATION 10100 41410 -6333 7 FREIGHT /DRAYAGE 9.63 9.63 10100 41410 -6340 6 ADVERTISING 10100 41410 -6341 7 PERSONNEL ADVERTISING 1,023.06 1,023.06 1,023.06 10100 41410 -6350 6 PRINTING AND DUPLICATING 10100 41410 -6400 6 REPAIR & MAINT SERVICES 10100 41410 -6402 7 EQUIPMENT SERVICES 2,468.00 2,468.00 10100 41410 -6410 6 RENTALS 10100 41410 -6430 6 MISCELLANEOUS 10100 41410 -6434 7 DUES & SUBSCRIPTIONS 35.00 35.00 10100 41410 -6440 6 OTHER EXPENSES 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 6,392.36 64,169.96 64,169.96 10100 41430 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41430 -6111 7 SEVERANCE PAY 887.11 887.11 887.11 10100 41430 -6120 6 RETIREMENT CONTRIBUTIONS R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 7 10100 41430 -6122 7 PERA COORDINATED PLAN 399.52 4,007.45 4,007.45 10100 41430 -6125 7 FICA 474.37 4,246.57 4,246.57 10100 41430 -6126 7 MEDICARE CONTRIBUTIONS 110.93 993.14 993.14 10100 41430 -6130 6 INSURANCE BENEFITS 10100 41430 -6131 7 CAFETERIA PLAN CONTRIBUTIO 954.09 8,819.99 8,819.99 10100 41430 -6150 6 WORKER'S COMPENSATION 10100 41430 -6151 7 WORKER'S COMP INSURANCE 40.79 426.76 426.76 10100 41430 -6199 5 SUPPLIES 10100 41430 -6200 6 OFFICE SUPPLIES 10100 41430 -6203 7 BOOKS /REFERENCE MATERIALS 43.67 43.67 10100 41430 -6210 6 OPERATING SUPPLIES 10100 41430 -6219 7 GENERAL OPERATING SUPPLIES 12.78 12.78 10100 41430 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41430 -6243 7 MINOR COMPUTER EQUIPMENT 1,029.86 1,029.86 10100 41430 -6299 5 OTHER CHARGES & SERVICES 10100 41430 -6320 6 COMMUNICATIONS 10100 41430 -6330 6 TRANSPORTATION 10100 41430 -6331 7 TRAVEL EXPENSE /MILEAGE 63.54 63.54 10100 41430 -6340 6 ADVERTISING 10100 41430 -6342 7 LEGAL NOTICES 189.48 3,028.08 3,028.08 10100 41430 -6350 6 PRINTING AND DUPLICATING 10100 41430 -6351 7 PRINTING 188.70 188.70 10100 41430 -6400 6 REPAIR & MAINT SERVICES 10100 41430 -6430 6 MISCELLANEOUS 10100 41430 -6432 7 CONFERENCES AND SCHOOLS 150.00 870.19 870.19 10100 41430 -6434 7 DUES & SUBSCRIPTIONS 445.00 445.00 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 31,411.38 345,896.64 345,896.64 10100 41520 -6102 7 OVERTIME -FT EMPLOYEES 27.92 350.98 350.98 10100 41520 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41520 -6111 7 SEVERANCE PAY 3,264.25 3,264.25 3,264.25 10100 41520 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41520 -6122 7 PERA COORDINATED PLAN 1,964.99 21,623.77 21,623.77 10100 41520 -6125 7 FICA 2,032.15 21,406.78 21,406.78 10100 41520 -6126 7 MEDICARE CONTRIBUTIONS 499.82 5,030.99 5,030.99 10100 41520 -6130 6 INSURANCE BENEFITS 10100 41520 -6131 7 CAFETERIA PLAN CONTRIBUTIO 4,499.99 47,623.12 47,623.12 10100 41520 -6140 6 UNEMPLOYMENT COMPENSATION 10100 41520 -6150 6 WORKER'S COMPENSATION 10100 41520 -6151 7 WORKER'S COMP INSURANCE 199.10 2,298.74 2,298.74 10100 41520 -6199 5 SUPPLIES 10100 41520 -6200 6 OFFICE SUPPLIES 10100 41520 -6201 7 OFFICE SUPPLIES 18.18 1,020.82 1,020.82 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 8 10100 41520 -6203 7 BOOKS /REFERENCE MATERIALS 633.30 633.30 10100 41520 -6210 6 OPERATING SUPPLIES 10100 41520 -6219 7 GENERAL OPERATING SUPPLIES 453.62 979.33 979.33 10100 41520 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41520 -6242 7 MINOR EQUIPMENT 462.12 462.12 10100 41520 -6243 7 MINOR COMPUTER EQUIPMENT 1,927.45 1,927.45 10100 41520 -6299 5 OTHER CHARGES & SERVICES 10100 41520 -6300 6 PROFESSIONAL SERVICES 10100 41520 -6301 7 ACCTG, AUDIT & FIN'L SERVI 1,829.45 1,829.45 10100 41520 -6330 6 TRANSPORTATION 10100 41520 -6331 7 TRAVEL EXPENSE /MILEAGE 410.21 410.21 10100 41520 -6333 7 FREIGHT /DRAYAGE 12.07 12.07 10100 41520 -6340 6 ADVERTISING 10100 41520 -6350 6 PRINTING AND DUPLICATING 10100 41520 -6351 7 PRINTING 2,150.15 3,376.19 3,376.19 10100 41520 -6400 6 REPAIR & MAINT SERVICES 10100 41520 -6402 7 EQUIPMENT SERVICES 314.50 314.50 10100 41520 -6410 6 RENTALS 10100 41520 -6420 6 IS SERVICES /LICENSES /FEES 10100 41520 -6430 6 MISCELLANEOUS 10100 41520 -6432 7 CONFERENCES AND SCHOOLS 2,359.53 2,359.53 10100 41520 -6433 7 MEETING EXPENSES 15.90 15.90 10100 41520 -6434 7 DUES & SUBSCRIPTIONS 730.00 730.00 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 19,426.43 195,018.35 195,018.35 10100 41550 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41550 -6111 7 SEVERANCE PAY 1,255.61 1,255.61 1,255.61 10100 41550 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41550 -6122 7 PERA COORDINATED PLAN 1,214.17 12,179.48 12,179.48 10100 41550 -6125 7 FICA 1,388.03 13,154.08 13,154.08 10100 41550 -6126 7 MEDICARE CONTRIBUTIONS 324.61 3,076.35 3,076.35 10100 41550 -6130 6 INSURANCE BENEFITS 10100 41550 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,050.88 16,723.40 16,723.40 10100 41550 -6140 6 UNEMPLOYMENT COMPENSATION 10100 41550 -6150 6 WORKER'S COMPENSATION 10100 41550 -6151 7 WORKER'S COMP INSURANCE 71.80 779.01 779.01 10100 41550 -6199 5 SUPPLIES 10100 41550 -6200 6 OFFICE SUPPLIES 10100 41550 -6201 7 OFFICE SUPPLIES 22.01 292.96 292.96 10100 41550 -6203 7 BOOKS /REFERENCE MATERIALS 1,481.15 1,481.15 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 9 10100 41550 -6210 6 OPERATING SUPPLIES 10100 41550 -6214 7 CLOTHING & PERSONAL EQUIPM 124.50 124.50 10100 41550 -6219 7 GENERAL OPERATING SUPPLIES 219.48 219.48 10100 41550 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41550 -6299 5 OTHER CHARGES & SERVICES 10100 41550 -6300 6 PROFESSIONAL SERVICES 10100 41550 -6320 6 COMMUNICATIONS 10100 41550 -6321 7 TELEPHONE /PAGERS 25.02 302.17 302.17 10100 41550 -6322 7 POSTAGE 2,750.00 2,750.00 10100 41550 -6329 7 OTHER COMMUNICATION SERVIC 877.52 1,832.69 1,832.69 10100 41550 -6330 6 TRANSPORTATION 10100 41550 -6331 7 TRAVEL EXPENSE /MILEAGE 25.23 531.92 531.92 10100 41550 -6333 7 FREIGHT /DRAYAGE 24.73 24.73 10100 41550 -6350 6 PRINTING AND DUPLICATING 10100 41550 -6351 7 PRINTING 89.62 847.48 847.48 10100 41550 -6420 6 IS SERVICES /LICENSES /FEES 10100 41550 -6423 7 LOGIS CHARGES 3,896.00 25,292.00 25,292.00 10100 41550 -6430 6 MISCELLANEOUS 10100 41550 -6432 7 CONFERENCES AND SCHOOLS 1,782.72 1,782.72 10100 41550 -6433 7 MEETING EXPENSES 69.00 177.43 177.43 10100 41550 -6434 7 DUES & SUBSCRIPTIONS 1,139.00 1,139.00 10100 41550 -6460 6 CENTRAL GARAGE CHARGES 10100 41550 -6461 7 FUEL CHARGES 60.02 483.18 483.18 10100 41550 -6462 7 FIXED CHARGES 159.44 1,908.88 1,908.88 10100 41550 -6463 7 REPAIR & MAINT CHARGES 643.52 643.52 10100 41550 -6465 7 REPLACEMENT CHARGES 301.34 3,079.36 3,079.36 10100 41550 -6500 5 CAPITAL OUTLAY 10100 41550 -6501 6 CAPITAL OUTLAY 10100 41610 -6001 4 EXPENDITURES /EXPENSES 10100 41610 -6299 5 OTHER CHARGES & SERVICES 10100 41610 -6300 6 PROFESSIONAL SERVICES 10100 41610 -6303 7 LEGAL SERVICES 85,100.81 373,757.13 373,757.13 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 12,872.33 112,747.73 112,747.73 10100 41810 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41810 -6111 7 SEVERANCE PAY 786.88 786.88 786.88 10100 41810 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41810 -6122 7 PERA COORDINATED PLAN 804.54 7,042.76 7,042.76 10100 41810 -6125 7 FICA 833.31 6,834.59 6,834.59 10100 41810 -6126 7 MEDICARE CONTRIBUTIONS 194.89 1,598.41 1,598.41 10100 41810 -6130 6 INSURANCE BENEFITS 10100 41810 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,908.18 10,990.49 10,990.49 10100 41810 -6150 6 WORKER'S COMPENSATION R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 10 10100 41810 -6151 7 WORKER'S COMP INSURANCE 82.61 749.79 749.79 10100 41810 -6199 5 SUPPLIES 10100 41810 -6200 6 OFFICE SUPPLIES 10100 41810 -6210 6 OPERATING SUPPLIES 10100 41810 -6219 7 GENERAL OPERATING SUPPLIES 603.17 603.17 10100 41810 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41810 -6243 7 MINOR COMPUTER EQUIPMENT 1,676.31 1,676.31 10100 41810 -6299 5 OTHER CHARGES & SERVICES 10100 41810 -6300 6 PROFESSIONAL SERVICES 10100 41810 -6305 7 MEDICAL SERVICES 78.00 914.50 914.50 10100 41810 -6307 7 PROFESSIONAL SERVICES 550.84 18,547.21 18,547.21 10100 41810 -6320 6 COMMUNICATIONS 10100 41810 -6330 6 TRANSPORTATION 10100 41810 -6331 7 TRAVEL EXPENSE /MILEAGE 25.93 25.93 10100 41810 -6333 7 FREIGHT /DRAYAGE 23.96 23.96 10100 41810 -6340 6 ADVERTISING 10100 41810 -6341 7 PERSONNEL ADVERTISING 821.40 821.40 10100 41810 -6350 6 PRINTING AND DUPLICATING 10100 41810 -6351 7 PRINTING 1,442.13 1,442.13 10100 41810 -6400 6 REPAIR & MAINT SERVICES 10100 41810 -6430 6 MISCELLANEOUS 10100 41810 -6432 7 CONFERENCES AND SCHOOLS 1,158.00 1,158.00 10100 41810 -6433 7 MEETING EXPENSES 12.16 12.16 10100 41810 -6434 7 DUES & SUBSCRIPTIONS 535.00 535.00 10100 41810 -6440 6 OTHER EXPENSES 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 11,210.68 112,537.27 112,537.27 10100 41910 -6102 7 OVERTIME -FT EMPLOYEES 1,165.19 1,165.19 10100 41910 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41910 -6111 7 SEVERANCE PAY 2,212.59 2,212.59 2,212.59 10100 41910 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41910 -6122 7 PERA COORDINATED PLAN 700.67 7,100.94 7,100.94 10100 41910 -6125 7 FICA 882.22 7,663.54 7,663.54 10100 41910 -6126 7 MEDICARE CONTRIBUTIONS 206.32 1,792.27 1,792.27 10100 41910 -6130 6 INSURANCE BENEFITS 10100 41910 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,637.69 14,394.53 14,394.53 10100 41910 -6150 6 WORKER'S COMPENSATION 10100 41910 -6151 7 WORKER'S COMP INSURANCE 71.16 752.31 752.31 10100 41910 -6199 5 SUPPLIES 10100 41910 -6200 6 OFFICE SUPPLIES 10100 41910 -6210 6 OPERATING SUPPLIES 10100 41910 -6219 7 GENERAL OPERATING SUPPLIES 28.76 28.76 10100 41910 -6240 6 SMALL TOOLS & MINOR EQUIPMENT R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 11 10100 41910 -6299 5 OTHER CHARGES & SERVICES 10100 41910 -6300 6 PROFESSIONAL SERVICES 10100 41910 -6307 7 PROFESSIONAL SERVICES 1,616.38 1,616.38 10100 41910 -6330 6 TRANSPORTATION 10100 41910 -6340 6 ADVERTISING 10100 41910 -6342 7 LEGAL NOTICES 437.95 437.95 10100 41910 -6350 6 PRINTING AND DUPLICATING 10100 41910 -6430 6 MISCELLANEOUS 10100 41910 -6434 7 DUES & SUBSCRIPTIONS 295.20 1,956.54 1,956.54 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 14,637.25 146,199.72 146,199.72 10100 41920 -6102 7 OVERTIME -FT EMPLOYEES 70.00 735.00 735.00 10100 41920 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41920 -6111 7 SEVERANCE PAY 1,851.23 1,851.23 1,851.23 10100 41920 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41920 -6122 7 PERA COORDINATED PLAN 919.22 9,170.08 9,170.08 10100 41920 -6125 7 FICA 980.23 8,544.05 8,544.05 10100 41920 -6126 7 MEDICARE CONTRIBUTIONS 229.22 1,998.18 1,998.18 10100 41920 -6130 6 INSURANCE BENEFITS 10100 41920 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,912.58 17,644.47 17,644.47 10100 41920 -6150 6 WORKER'S COMPENSATION 10100 41920 -6151 7 WORKER'S COMP INSURANCE 93.87 976.58 976.58 10100 41920 -6199 5 SUPPLIES 10100 41920 -6200 6 OFFICE SUPPLIES 10100 41920 -6210 6 OPERATING SUPPLIES 10100 41920 -6219 7 GENERAL OPERATING SUPPLIES 310.83 6,645.50 6,645.50 10100 41920 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41920 -6243 7 MINOR COMPUTER EQUIPMENT 4,132.94 4,132.94 10100 41920 -6299 5 OTHER CHARGES & SERVICES 10100 41920 -6300 6 PROFESSIONAL SERVICES 10100 41920 -6307 7 PROFESSIONAL SERVICES 2,132.64 2,132.64 10100 41920 -6320 6 COMMUNICATIONS 10100 41920 -6321 7 TELEPHONE /PAGERS 52.96 578.13 578.13 10100 41920 -6330 6 TRANSPORTATION 10100 41920 -6331 7 TRAVEL EXPENSE /MILEAGE 232.30 693.44 693.44 10100 41920 -6380 6 UTILITY SERVICES 10100 41920 -6400 6 REPAIR & MAINT SERVICES 10100 41920 -6408 7 COMMUNICATION /INFO SYSTEMS 95.78 5 5,354.12 10100 41920 -6420 6 IS SERVICES /LICENSES /FEES 10100 41920 -6421 7 SOFTWARE LICENSE 3,165.18 3,165.18 10100 41920 -6422 7 SOFTWARE MAINT 24,268.68 24,268.68 10100 41920 -6423 7 LOGIS CHARGES 15,320.00 107,617.30 107,617.30 10100 41920 -6430 6 MISCELLANEOUS R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 12 10100 41920 -6432 7 CONFERENCES AND SCHOOLS 1,560.00 7,678.60 7,678.60 10100 41920 -6433 7 MEETING EXPENSES 18.11 18.11 18.11 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 17,458.47 161,852.82 161,852.82 10100 41940 -6102 7 OVERTIME -FT EMPLOYEES 1,231.99 17,821.08 17,821.08 10100 41940 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41940 -6111 7 SEVERANCE PAY 1,434.89 1,434.89 1,434.89 10100 41940 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41940 -6122 7 PERA COORDINATED PLAN 1,168.12 11,221.40 11,221.40 10100 41940 -6125 7 FICA 1,235.40 10,955.15 10,955.15 10100 41940 -6126 7 MEDICARE CONTRIBUTIONS 288.96 2,562.12 2,562.12 10100 41940 -6130 6 INSURANCE BENEFITS 10100 41940 -6131 7 CAFETERIA PLAN CONTRIBUTIO 3,276.75 28,781.93 28,781.93 10100 41940 -6140 6 UNEMPLOYMENT COMPENSATION 10100 41940 -6150 6 WORKER'S COMPENSATION 10100 41940 -6151 7 WORKER'S COMP INSURANCE 760.65 7,579.57 7,579.57 10100 41940 -6199 5 SUPPLIES 10100 41940 -6200 6 OFFICE SUPPLIES 10100 41940 -6201 7 OFFICE SUPPLIES 24.47 24.47 10100 41940 -6210 6 OPERATING SUPPLIES 10100 41940 -6211 7 CLEANING SUPPLIES 591.71 22,850.65 22,850.65 10100 41940 -6214 7 CLOTHING & PERSONAL EQUIPM 25.49 387.87 387.87 10100 41940 -6216 7 CHEMICALS /CHEMICAL PRODUCT 13,662.64 13,662.64 10100 41940 -6217 7 SAFETY SUPPLIES 1,369.37 1,369.37 10100 41940 -6219 7 GENERAL OPERATING SUPPLIES 177.04 3,724.61 3,724.61 10100 41940 -6220 6 REPAIR & MAINT SUPPLIES 10100 41940 -6223 7 BUILDINGS & FACILITIES 874.64 874.64 10100 41940 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 41940 -6239 7 OTHER REPAIR & MAINT SUPPL 994.52 26,215.25 26,215.25 10100 41940 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41940 -6241 7 SMALL TOOLS 1,352.89 1,352.89 10100 41940 -6242 7 MINOR EQUIPMENT 1,165.12 1,165.12 10100 41940 -6299 5 OTHER CHARGES & SERVICES 10100 41940 -6300 6 PROFESSIONAL SERVICES 10100 41940 -6320 6 COMMUNICATIONS 10100 41940 -6321 7 TELEPHONE /PAGERS 80.16 985.68 985.68 10100 41940 -6330 6 TRANSPORTATION 10100 41940 -6333 7 FREIGHT /DRAYAGE 204.74 204.74 10100 41940 -6380 6 UTILITY SERVICES R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 13 10100 41940 -6381 7 ELECTRIC 7,695.80 112,354.28 112,354.28 10100 41940 -6382 7 GAS 13,554.08 147,850.99 147,850.99 10100 41940 -6383 7 WATER 370.61 2,972.41 2,972.41 10100 41940 -6384 7 REFUSE DISPOSAL 902.62 11,990.92 11,990.92 10100 41940 -6385 7 SEWER 97.89 3,815.24 3,815.24 10100 41940 -6386 7 STORM SEWER 457.70 8,051.65 8,051.65 10100 41940 -6387 7 HEATING OIL 9,504.00 9,504.00 10100 41940 -6388 7 HAZARDOUS WASTE DISPOSAL 209.64 777.00 777.00 10100 41940 -6389 7 STREET LIGHTS 1,137.16 1,137.16 10100 41940 -6400 6 REPAIR & MAINT SERVICES 10100 41940 -6402 7 EQUIPMENT SERVICES 1,481.06 1,481.06 10100 41940 -6403 7 BLDGS /FACILITIES MAINT SER 13,895.86 74,070.30 74,070.30 10100 41940 -6405 7 PARK & LANDSCAPE SERVICES 5,382.60 5,382.60 10100 41940 -6409 7 OTHER REPAIR & MAINT SVCS 962.97 962.97 10100 41940 -6410 6 RENTALS 10100 41940 -6420 6 IS SERVICES /LICENSES /FEES 10100 41940 -6428 7 PROTECTION SERVICES 665.63 665.63 10100 41940 -6430 6 MISCELLANEOUS 10100 41940 -6432 7 CONFERENCES AND SCHOOLS 223.00 223.00 10100 41940 -6440 6 OTHER EXPENSES 10100 41940 -6441 7 LICENSES, TAXES & FEES 20.00 419.00 419.00 10100 41940 -6449 7 OTHER CONTRACTUAL SERVICE 2,289.14 19,076.03 19,076.03 10100 41940 -6460 6 CENTRAL GARAGE CHARGES 10100 41940 -6461 7 FUEL CHARGES 76.03 1,377.32 1,377.32 10100 41940 -6462 7 FIXED CHARGES 83.47 1,005.38 1,005.38 10100 41940 -6463 7 REPAIR & MAINT CHARGES 884.94 884.94 10100 41940 -6465 7 REPLACEMENT CHARGES 210.55 2,526.60 2,526.60 10100 41940 -6500 5 CAPITAL OUTLAY 10100 41940 -6501 6 CAPITAL OUTLAY 10100 41940 -6520 7 BUILDINGS & FACILITIES 12,405.00 112,283.27 112,283.27 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 14 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 15,918.70 188,986.91 188,986.91 10100 42110 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42110 -6111 7 SEVERANCE PAY 462.58 1,565.59 1,565.59 10100 42110 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42110 -6122 7 PERA COORDINATED PLAN 328.46 5,117.35 5,117.35 10100 42110 -6123 7 PERA POLICE & FIRE PLAN 1,247.61 12,331.85 12,331.85 10100 42110 -6125 7 FICA 366.30 5,428.07 5,428.07 10100 42110 -6126 7 MEDICARE CONTRIBUTIONS 85.65 1,269.45 1,269.45 10100 42110 -6130 6 INSURANCE BENEFITS 10100 42110 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,419.81 23,213.02 23,213.02 10100 42110 -6150 6 WORKER'S COMPENSATION 10100 42110 -6151 7 WORKER'S COMP INSURANCE 398.87 4,333.55 4,333.55 10100 42110 -6199 5 SUPPLIES 10100 42110 -6200 6 OFFICE SUPPLIES 10100 42110 -6210 6 OPERATING SUPPLIES 10100 42110 -6214 7 CLOTHING & PERSONAL EQUIPM 337.28 789.90 789.90 10100 42110 -6219 7 GENERAL OPERATING SUPPLIES 198.01- 460.50 460.50 10100 42110 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 42110 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42110 -6299 5 OTHER CHARGES & SERVICES 10100 42110 -6300 6 PROFESSIONAL SERVICES 10100 42110 -6305 7 MEDICAL SERVICES 525.00 3,705.00 3,705.00 10100 42110 -6307 7 PROFESSIONAL SERVICES 3,216.40 5,105.40 5,105.40 10100 42110 -6320 6 COMMUNICATIONS 10100 42110 -6321 7 TELEPHONE /PAGERS 27.20 364.42 364.42 10100 42110 -6330 6 TRANSPORTATION 10100 42110 -6331 7 TRAVEL EXPENSE /MILEAGE 70.12 70.12 10100 42110 -6340 6 ADVERTISING 10100 42110 -6341 7 PERSONNEL ADVERTISING 3,146.69 5,673.48 5,673.48 10100 42110 -6350 6 PRINTING AND DUPLICATING 10100 42110 -6410 6 RENTALS 10100 42110 -6412 7 BLDGS /FACILITIES 997.91 2,634.50 2,634.50 10100 42110 -6420 6 IS SERVICES /LICENSES /FEES R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 15 10100 42110 -6430 6 MISCELLANEOUS 10100 42110 -6432 7 CONFERENCES AND SCHOOLS 3,003.25 30,714.64 30,714.64 10100 42110 -6433 7 MEETING EXPENSES 32.00 349.69 349.69 10100 42110 -6434 7 DUES & SUBSCRIPTIONS 66.69 1,023.76 1,023.76 10100 42110 -6440 6 OTHER EXPENSES 10100 42110 -6441 7 LICENSES, TAXES & FEES 1,540.00 1,540.00 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 56,194.54 570,797.03 570,797.03 10100 42120 -6102 7 OVERTIME -FT EMPLOYEES 6,898.69 66,001.38 66,001.38 10100 42120 -6103 7 WAGES -PART TIME EMPLOYEES 2,270.00 6,790.00 6,790.00 10100 42120 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42120 -6111 7 SEVERANCE PAY 8,977.30 8,977.30 8,977.30 10100 42120 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42120 -6123 7 PERA POLICE & FIRE PLAN 7,381.90 74,537.90 74,537.90 10100 42120 -6125 7 FICA 142.61 428.44 428.44 10100 42120 -6126 7 MEDICARE CONTRIBUTIONS 855.18 7,228.13 7,228.13 10100 42120 -6130 6 INSURANCE BENEFITS 10100 42120 -6131 7 CAFETERIA PLAN CONTRIBUTIO 7,414.06 66,252.43 66,252.43 10100 42120 -6150 6 WORKER'S COMPENSATION 10100 42120 -6151 7 WORKER'S COMP INSURANCE 2,083.99 22,338.63 22,338.63 10100 42120 -6199 5 SUPPLIES 10100 42120 -6200 6 OFFICE SUPPLIES 10100 42120 -6210 6 OPERATING SUPPLIES 10100 42120 -6214 7 CLOTHING & PERSONAL EQUIPM 4,844.85 4,844.85 10100 42120 -6219 7 GENERAL OPERATING SUPPLIES .62 571.31 571.31 10100 42120 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42120 -6243 7 MINOR COMPUTER EQUIPMENT 5 5,544.39 10100 42120 -6299 5 OTHER CHARGES & SERVICES 10100 42120 -6300 6 PROFESSIONAL SERVICES 10100 42120 -6307 7 PROFESSIONAL SERVICES 728.11 3,485.18 3,485.18 10100 42120 -6320 6 COMMUNICATIONS 10100 42120 -6321 7 TELEPHONE /PAGERS 211.72 3,038.55 3,038.55 10100 42120 -6330 6 TRANSPORTATION 10100 42120 -6331 7 TRAVEL EXPENSE /MILEAGE 20.00 20.00 10100 42120 -6350 6 PRINTING AND DUPLICATING 10100 42120 -6400 6 REPAIR & MAINT SERVICES 10100 42120 -6420 6 IS SERVICES /LICENSES /FEES 10100 42120 -6421 7 SOFTWARE LICENSE 141.65 141.65 10100 42120 -6430 6 MISCELLANEOUS 10100 42120 -6434 7 DUES & SUBSCRIPTIONS 279.73- 370.89 370.89 10100 42120 -6440 6 OTHER EXPENSES 10100 42120 -6449 7 OTHER CONTRACTUAL SERVICE 14,394.00 14,394.00 10100 42123 -6001 4 EXPENDITURES /EXPENSES R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 16 10100 42123 -6099 5 PERSONAL SERVICES 10100 42123 -6100 6 WAGES AND SALARIES 10100 42123 -6101 7 WAGES & SALARIES -FT EMPLOY 214,001.84 2,168,355.61 2,168,355.61 10100 42123 -6102 7 OVERTIME -FT EMPLOYEES 21,721.15 183,288.65 183,288.65 10100 42123 -6103 7 WAGES -PART TIME EMPLOYEES 8,606.03 73,326.79 73,326.79 10100 42123 -6104 7 OVERTIME -PART TIME EMPLOYE 101.55 207.32 207.32 10100 42123 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42123 -6111 7 SEVERANCE PAY 20,908.88 30,270.76 30,270.76 10100 42123 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42123 -6122 7 PERA COORDINATED PLAN 321.17 4,413.29 4,413.29 10100 42123 -6123 7 PERA POLICE & FIRE PLAN 27,579.52 272,124.09 272,124.09 10100 42123 -6125 7 FICA 513.44 5,966.00 5,966.00 10100 42123 -6126 7 MEDICARE CONTRIBUTIONS 3,466.06 31,912.04 31,912.04 10100 42123 -6130 6 INSURANCE BENEFITS 10100 42123 -6131 7 CAFETERIA PLAN CONTRIBUTIO 29,344.86 289,923.82 289,923.82 10100 42123 -6140 6 UNEMPLOYMENT COMPENSATION 10100 42123 -6150 6 WORKER'S COMPENSATION 10100 42123 -6151 7 WORKER'S COMP INSURANCE 7,845.60 82,084.02 82,084.02 10100 42123 -6199 5 SUPPLIES 10100 42123 -6200 6 OFFICE SUPPLIES 10100 42123 -6203 7 BOOKS /REFERENCE MATERIALS 617.56 617.56 10100 42123 -6210 6 OPERATING SUPPLIES 10100 42123 -6214 7 CLOTHING & PERSONAL EQUIPM 5,695.78 32,593.60 32,593.60 10100 42123 -6217 7 SAFETY SUPPLIES 954.75 954.75 10100 42123 -6219 7 GENERAL OPERATING SUPPLIES 2,319.26 15,332.42 15,332.42 10100 42123 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42123 -6243 7 MINOR COMPUTER EQUIPMENT 1,763.64 1,763.64 10100 42123 -6299 5 OTHER CHARGES & SERVICES 10100 42123 -6300 6 PROFESSIONAL SERVICES 10100 42123 -6305 7 MEDICAL SERVICES 214.67 465.17 465.17 10100 42123 -6320 6 COMMUNICATIONS 10100 42123 -6321 7 TELEPHONE /PAGERS 700.25 7,786.99 7,786.99 10100 42123 -6329 7 OTHER COMMUNICATION SERVIC 4,649.85 33,097.11 33,097.11 10100 42123 -6330 6 TRANSPORTATION 10100 42123 -6331 7 TRAVEL EXPENSE /MILEAGE 124.73 124.73 10100 42123 -6340 6 ADVERTISING 10100 42123 -6350 6 PRINTING AND DUPLICATING 10100 42123 -6400 6 REPAIR & MAINT SERVICES 10100 42123 -6402 7 EQUIPMENT SERVICES 898.41 3,140.97 3,140.97 10100 42123 -6409 7 OTHER REPAIR & MAINT SVCS 809.88 809.88 10100 42123 -6410 6 RENTALS 10100 42123 -6412 7 BLDGS /FACILITIES 47.93 47.93 10100 42123 -6415 7 OTHER EQUIPMENT 254.06 1,296.04 1,296.04 10100 42123 -6420 6 IS SERVICES /LICENSES /FEES 10100 42123 -6423 7 LOGIS CHARGES 962.00 5,772.00 5,772.00 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 17 10100 42123 -6430 6 MISCELLANEOUS 10100 42123 -6432 7 CONFERENCES AND SCHOOLS 663.30 698.30 698.30 10100 42123 -6434 7 DUES & SUBSCRIPTIONS 188.00 188.00 10100 42123 -6440 6 OTHER EXPENSES 10100 42123 -6447 7 TOWING CHARGES 101.18 3,872.16 3,872.16 10100 42123 -6449 7 OTHER CONTRACTUAL SERVICE 2,851.54 23,134.74 23,134.74 10100 42123 -6460 6 CENTRAL GARAGE CHARGES 10100 42123 -6461 7 FUEL CHARGES 10,271.41 113,844.74 113,844.74 10100 42123 -6462 7 FIXED CHARGES 2,511.36 29,370.54 29,370.54 10100 42123 -6463 7 REPAIR & MAINT CHARGES 13,598.88 127,983.53 127,983.53 10100 42123 -6465 7 REPLACEMENT CHARGES 7,801.80 90,986.80 90,986.80 10100 42123 -6500 5 CAPITAL OUTLAY 10100 42123 -6501 6 CAPITAL OUTLAY 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 36,150.25 357,663.67 357,663.67 10100 42151 -6102 7 OVERTIME -FT EMPLOYEES 2,158.21 14,363.82 14,363.82 10100 42151 -6103 7 WAGES -PART TIME EMPLOYEES 11,635.89 97,128.56 97,128.56 10100 42151 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42151 -6111 7 SEVERANCE PAY 1,557.46 1,557.46 1,557.46 10100 42151 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42151 -6122 7 PERA COORDINATED PLAN 3,115.97 29,296.43 29,296.43 10100 42151 -6125 7 FICA 3,242.67 29,71 6.57 29,71 6.57 10100 42151 -6126 7 MEDICARE CONTRIBUTIONS 758.33 6,949.84 6,949.84 10100 42151 -6130 6 INSURANCE BENEFITS 10100 42151 -6131 7 CAFETERIA PLAN CONTRIBUTIO 8,216.84 75,263.34 75,263.34 10100 42151 -6140 6 UNEMPLOYMENT COMPENSATION 10100 42151 -6141 7 UNEMPLOYMENT COMPENSATION 3,124.60 3,124.60 10100 42151 -6150 6 WORKER'S COMPENSATION 10100 42151 -6151 7 WORKER'S COMP INSURANCE 304.20 2,986.72 2,986.72 10100 42151 -6199 5 SUPPLIES 10100 42151 -6200 6 OFFICE SUPPLIES 10100 42151 -6201 7 OFFICE SUPPLIES 1,033.15 4,759.13 4,759.13 10100 42151 -6202 7 COPYING SUPPLIES 963.59 963.59 10100 42151 -6210 6 OPERATING SUPPLIES 10100 42151 -6214 7 CLOTHING & PERSONAL EQUIPM 64.00 2,584.82 2,584.82 10100 42151 -6219 7 GENERAL OPERATING SUPPLIES 898.36 3,067.57 3,067.57 10100 42151 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42151 -6242 7 MINOR EQUIPMENT 324.81 324.81 10100 42151 -6243 7 MINOR COMPUTER EQUIPMENT 197.14 5 5,999.26 10100 42151 -6299 5 OTHER CHARGES & SERVICES 10100 42151 -6300 6 PROFESSIONAL SERVICES 10100 42151 -6307 7 PROFESSIONAL SERVICES 927.80 18,151.86 18,151.86 10100 42151 -6320 6 COMMUNICATIONS R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 18 10100 42151 -6321 7 TELEPHONE /PAGERS 1,887.21 11,496.37 11,496.37 10100 42151 -6322 7 POSTAGE 10.74 10.74 10100 42151 -6329 7 OTHER COMMUNICATION SERVIC 870.78 6,803.83 6,803.83 10100 42151 -6330 6 TRANSPORTATION 10100 42151 -6331 7 TRAVEL EXPENSE /MILEAGE 27.00 27.00 27.00 10100 42151 -6340 6 ADVERTISING 10100 42151 -6342 7 LEGAL NOTICES 101.50 101.50 10100 42151 -6350 6 PRINTING AND DUPLICATING 10100 42151 -6351 7 PRINTING 789.71 7,148.30 7,148.30 10100 42151 -6400 6 REPAIR & MAINT SERVICES 10100 42151 -6402 7 EQUIPMENT SERVICES 879.80 9,705.84 9,705.84 10100 42151 -6410 6 RENTALS 10100 42151 -6413 7 OFFICE EQUIPMENT 73.63 3,818.56 3,818.56 10100 42151 -6420 6 IS SERVICES /LICENSES /FEES 10100 42151 -6423 7 LOGIS CHARGES 12,022.00 77,435.00 77,435.00 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 97.57 97.57 10100 42151 -6448 7 PRISONER BOARDING CHARGES 20,472.63 82,046.23 82,046.23 10100 42151 -6500 5 CAPITAL OUTLAY 10100 42151 -6501 6 CAPITAL OUTLAY 10100 42151 -6560 7 FURNITURE 3,152.40 3,152.40 10100 42151 -6570 7 OFFICE EQUIPMENT 1,483.55 1,483.55 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 3,177.73 31, 350.22 31, 350.22 10100 42170 -6102 7 OVERTIME -FT EMPLOYEES 794.47 3,682.01 3,682.01 10100 42170 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42170 -6111 7 SEVERANCE PAY 376.55 376.55 376.55 10100 42170 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42170 -6122 7 PERA COORDINATED PLAN 248.27 2,187.98 2,187.98 10100 42170 -6125 7 FICA 289.75 2,382.16 2,382.16 10100 42170 -6126 7 MEDICARE CONTRIBUTIONS 67.76 557.10 557.10 10100 42170 -6130 6 INSURANCE BENEFITS 10100 42170 -6131 7 CAFETERIA PLAN CONTRIBUTIO 983.82 8,804.71 8,804.71 10100 42170 -6150 6 WORKER'S COMPENSATION 10100 42170 -6151 7 WORKER'S COMP INSURANCE 152.91 1,472.20 1,472.20 10100 42170 -6199 5 SUPPLIES 10100 42170 -6200 6 OFFICE SUPPLIES 10100 42170 -6210 6 OPERATING SUPPLIES 10100 42170 -6211 7 CLEANING SUPPLIES 568.92 6,569.66 6,569.66 10100 42170 -6214 7 CLOTHING & PERSONAL EQUIPM 95.00 95.00 10100 42170 -6219 7 GENERAL OPERATING SUPPLIES 18.40 550.03 550.03 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 19 10100 42170 -6220 6 REPAIR & MAINT SUPPLIES 10100 42170 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 42170 -6239 7 OTHER REPAIR & MAINT SUPPL 4,527.68 4,527.68 10100 42170 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42170 -6241 7 SMALL TOOLS 31.51 31.51 10100 42170 -6242 7 MINOR EQUIPMENT 1,712.48 1,712.48 10100 42170 -6299 5 OTHER CHARGES & SERVICES 10100 42170 -6380 6 UTILITY SERVICES 10100 42170 -6381 7 ELECTRIC 3,670.91 55,561.62 55,561.62 10100 42170 -6382 7 GAS 4,132.98 39,801.27 39,801.27 10100 42170 -6383 7 WATER 548.99 2,480.51 2,480.51 10100 42170 -6384 7 REFUSE DISPOSAL 201.01 2,382.33 2,382.33 10100 42170 -6385 7 SEWER 549.69 2,445.57 2,445.57 10100 42170 -6386 7 STORM SEWER 155.78 591.68 591.68 10100 42170 -6388 7 HAZARDOUS WASTE DISPOSAL 209.64 777.00 777.00 10100 42170 -6389 7 STREET LIGHTS 27.46 105.97 105.97 10100 42170 -6400 6 REPAIR & MAINT SERVICES 10100 42170 -6403 7 BLDGS /FACILITIES MAINT SER 4,144.09 26,067.38 26,067.38 10100 42170 -6405 7 PARK & LANDSCAPE SERVICES 151.24 151.24 10100 42170 -6409 7 OTHER REPAIR & MAINT SVCS 420.00 420.00 10100 42170 -6440 6 OTHER EXPENSES 10100 42170 -6441 7 LICENSES, TAXES & FEES 10.00 10.00 10100 42170 -6449 7 OTHER CONTRACTUAL SERVICE 2,580.02 2,580.02 10100 42170 -6500 5 CAPITAL OUTLAY 10100 42170 -6501 6 CAPITAL OUTLAY 10100 42170 -6520 7 BUILDINGS & FACILITIES 1,933.35 1,933.35 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 8,930.25 94, 587.74 94, 587.74 10100 42210 -6103 7 WAGES -PART TIME EMPLOYEES 4,277.27 218,192.92 218,192.92 10100 42210 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42210 -6111 7 SEVERANCE PAY 28,853.49- 576.01 576.01 10100 42210 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42210 -6123 7 PERA POLICE & FIRE PLAN 1,043.30 10,941.43 10,941.43 10100 42210 -6125 7 FICA 231.96 12,577.22 12,577.22 10100 42210 -6126 7 MEDICARE CONTRIBUTIONS 178.28 3,313.96 3,313.96 10100 42210 -6127 7 FIRE RELIEF ASSOCIATION 139,441.00 139,441.00 10100 42210 -6130 6 INSURANCE BENEFITS 10100 42210 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,958.61 17,514.12 17,514.12 10100 42210 -6140 6 UNEMPLOYMENT COMPENSATION 10100 42210 -6150 6 WORKER'S COMPENSATION 10100 42210 -6151 7 WORKER'S COMP INSURANCE 382.46 24,508.11 24,508.11 10100 42210 -6199 5 SUPPLIES 10100 42210 -6200 6 OFFICE SUPPLIES R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 20 10100 42210 -6201 7 OFFICE SUPPLIES 862.87 862.87 10100 42210 -6203 7 BOOKS /REFERENCE MATERIALS 416.68 4,295.37 4,295.37 10100 42210 -6210 6 OPERATING SUPPLIES 10100 42210 -6214 7 CLOTHING & PERSONAL EQUIPM 1,215.14 19,443.58 19,443.58 10100 42210 -6217 7 SAFETY SUPPLIES 349.24 349.24 10100 42210 -6219 7 GENERAL OPERATING SUPPLIES 4,925.86 21,631.71 21,631.71 10100 42210 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 42210 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42210 -6241 7 SMALL TOOLS 323.56 323.56 10100 42210 -6242 7 MINOR EQUIPMENT 34,141.21 34,141.21 10100 42210 -6299 5 OTHER CHARGES & SERVICES 10100 42210 -6300 6 PROFESSIONAL SERVICES 10100 42210 -6305 7 MEDICAL SERVICES 5,780.00 6,583.50 6,583.50 10100 42210 -6320 6 COMMUNICATIONS 10100 42210 -6321 7 TELEPHONE /PAGERS 1,288.88 10,534.97 10,534.97 10100 42210 -6323 7 RADIO COMMUNICATIONS 1,427.97 12,152.99 12,152.99 10100 42210 -6330 6 TRANSPORTATION 10100 42210 -6331 7 TRAVEL EXPENSE /MILEAGE 329.43 329.43 10100 42210 -6340 6 ADVERTISING 10100 42210 -6341 7 PERSONNEL ADVERTISING 1,206.60 1,206.60 10100 42210 -6342 7 LEGAL NOTICES 64.35 64.35 10100 42210 -6349 7 OTHER ADVERTISING 300.00 300.00 10100 42210 -6350 6 PRINTING AND DUPLICATING 10100 42210 -6351 7 PRINTING 1,157.99 1,157.99 10100 42210 -6380 6 UTILITY SERVICES 10100 42210 -6381 7 ELECTRIC 1,410.92 20,059.01 20,059.01 10100 42210 -6382 7 GAS 2,421.14 24,139.16 24,139.16 10100 42210 -6383 7 WATER 467.23 2,083.97 2,083.97 10100 42210 -6384 7 REFUSE DISPOSAL 43.00 43.00 10100 42210 -6385 7 SEWER 278.74 2,204.00 2,204.00 10100 42210 -6400 6 REPAIR & MAINT SERVICES 10100 42210 -6402 7 EQUIPMENT SERVICES 707.64 2,648.60 2,648.60 10100 42210 -6420 6 IS SERVICES /LICENSES /FEES 10100 42210 -6421 7 SOFTWARE LICENSE 590.68 590.68 10100 42210 -6422 7 SOFTWARE MAINT 744.56 744.56 10100 42210 -6430 6 MISCELLANEOUS 10100 42210 -6432 7 CONFERENCES AND SCHOOLS 70.00 12,305.71 12,305.71 10100 42210 -6433 7 MEETING EXPENSES 53.93 484.41 484.41 10100 42210 -6434 7 DUES & SUBSCRIPTIONS 1,980.58 1,980.58 10100 42210 -6440 6 OTHER EXPENSES 10100 42210 -6443 7 PRIZE AWARDS /EXPENSE REIMB 2,163.85 2,163.85 10100 42210 -6460 6 CENTRAL GARAGE CHARGES 10100 42210 -6461 7 FUEL CHARGES 569.33 9,957.83 9,957.83 10100 42210 -6462 7 FIXED CHARGES 2,278.87 26,183.43 26,183.43 10100 42210 -6463 7 REPAIR & MAINT CHARGES 621.46 44,624.76 44,624.76 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 21 10100 42210 -6465 7 REPLACEMENT CHARGES 7,230.60 86,767.20 86,767.20 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 16,523.39 197,913.76 197,913.76 10100 42410 -6102 7 OVERTIME -FT EMPLOYEES 413.14 1,795.13 1,795.13 10100 42410 -6103 7 WAGES -PART TIME EMPLOYEES 1,862.00 1,862.00 1,862.00 10100 42410 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42410 -6111 7 SEVERANCE PAY 3,272.21- 846.44 846.44 10100 42410 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42410 -6122 7 PERA COORDINATED PLAN 1,174.91 12,587.81 12,587.81 10100 42410 -6125 7 FICA 993.24 12,899.09 12,899.09 10100 42410 -6126 7 MEDICARE CONTRIBUTIONS 232.32 3,016.76 3,016.76 10100 42410 -6130 6 INSURANCE BENEFITS 10100 42410 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,592.45 29,999.13 29,999.13 10100 42410 -6140 6 UNEMPLOYMENT COMPENSATION 10100 42410 -6141 7 UNEMPLOYMENT COMPENSATION 13,546.00 13,546.00 10100 42410 -6150 6 WORKER'S COMPENSATION 10100 42410 -6151 7 WORKER'S COMP INSURANCE 79.36 882.22 882.22 10100 42410 -6199 5 SUPPLIES 10100 42410 -6200 6 OFFICE SUPPLIES 10100 42410 -6201 7 OFFICE SUPPLIES 159.87 159.87 10100 42410 -6203 7 BOOKS /REFERENCE MATERIALS 526.00 526.00 10100 42410 -6210 6 OPERATING SUPPLIES 10100 42410 -6219 7 GENERAL OPERATING SUPPLIES 163.28 691.33 691.33 10100 42410 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42410 -6243 7 MINOR COMPUTER EQUIPMENT 1,029.86 1,029.86 10100 42410 -6299 5 OTHER CHARGES & SERVICES 10100 42410 -6300 6 PROFESSIONAL SERVICES 10100 42410 -6307 7 PROFESSIONAL SERVICES 8,481.64 49,859.87 49,859.87 10100 42410 -6320 6 COMMUNICATIONS 10100 42410 -6321 7 TELEPHONE /PAGERS 97.19 1,105.52 1,105.52 10100 42410 -6329 7 OTHER COMMUNICATION SERVIC 251.97 1,681.38 1,681.38 10100 42410 -6330 6 TRANSPORTATION 10100 42410 -6331 7 TRAVEL EXPENSE /MILEAGE 31.81 31.81 10100 42410 -6333 7 FREIGHT /DRAYAGE 20.49 20.49 10100 42410 -6340 6 ADVERTISING 10100 42410 -6341 7 PERSONNEL ADVERTISING 680.75 1,932.67 1,932.67 10100 42410 -6350 6 PRINTING AND DUPLICATING 10100 42410 -6351 7 PRINTING 749.39 749.39 749.39 10100 42410 -6420 6 IS SERVICES /LICENSES /FEES 10100 42410 -6423 7 LOG IS CHARGES 3,912.00 24, 948.00 24, 948.00 10100 42410 -6430 6 MISCELLANEOUS R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 22 10100 42410 -6432 7 CONFERENCES AND SCHOOLS 2,210.00 2,210.00 10100 42410 -6433 7 MEETING EXPENSES 40.00 40.00 10100 42410 -6434 7 DUES & SUBSCRIPTIONS 75.00 75.00 10100 42410 -6440 6 OTHER EXPENSES 10100 42410 -6460 6 CENTRAL GARAGE CHARGES 10100 42410 -6461 7 FUEL CHARGES 182.29 2,510.82 2,510.82 10100 42410 -6462 7 FIXED CHARGES 239.16 2,863.32 2,863.32 10100 42410 -6463 7 REPAIR & MAINT CHARGES 173.00 3,261.09 3,261.09 10100 42410 -6465 7 REPLACEMENT CHARGES 429.43 4,745.10 4,745.10 10100 42411 -6001 4 EXPENDITURES /EXPENSES 10100 42411 -6099 5 PERSONAL SERVICES 10100 42411 -6100 6 WAGES AND SALARIES 10100 42411 -6101 7 WAGES & SALARIES -FT EMPLOY 5,007.00 30,757.24 30,757.24 10100 42411 -6103 7 WAGES -PART TIME EMPLOYEES 1,517.90 17,106.90 17,106.90 10100 42411 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42411 -6111 7 SEVERANCE PAY 15.01 15.01 15.01 10100 42411 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42411 -6122 7 PERA COORDINATED PLAN 407.79 2,017.26 2,017.26 10100 42411 -6125 7 FICA 424.89 3,063.83 3,063.83 10100 42411 -6126 7 MEDICARE CONTRIBUTIONS 99.38 716.55 716.55 10100 42411 -6130 6 INSURANCE BENEFITS 10100 42411 -6131 7 CAFETERIA PLAN CONTRIBUTIO 916.43 2,379.35 2,379.35 10100 42411 -6140 6 UNEMPLOYMENT COMPENSATION 10100 42411 -6150 6 WORKER'S COMPENSATION 10100 42411 -6151 7 WORKER'S COMP INSURANCE 24.51 185.48 185.48 10100 42411 -6199 5 SUPPLIES 10100 42411 -6200 6 OFFICE SUPPLIES 10100 42411 -6201 7 OFFICE SUPPLIES 103.34 103.34 10100 42411 -6210 6 OPERATING SUPPLIES 10100 42411 -6214 7 CLOTHING & PERSONAL EQUIPM 465.00 465.00 10100 42411 -6219 7 GENERAL OPERATING SUPPLIES 3,946.57 3,946.57 10100 42411 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42411 -6242 7 MINOR EQUIPMENT 3,233.99 3,233.99 10100 42411 -6299 5 OTHER CHARGES & SERVICES 10100 42411 -6300 6 PROFESSIONAL SERVICES 10100 42411 -6320 6 COMMUNICATIONS 10100 42411 -6329 7 OTHER COMMUNICATION SERVIC 167.98 676.60 676.60 10100 42411 -6330 6 TRANSPORTATION 10100 42411 -6340 6 ADVERTISING 10100 42411 -6341 7 PERSONNEL ADVERTISING 372.80 372.80 10100 42411 -6350 6 PRINTING AND DUPLICATING 10100 42411 -6351 7 PRINTING 733.26 733.26 10100 42411 -6400 6 REPAIR & MAINT SERVICES 10100 42411 -6420 6 IS SERVICES /LICENSES /FEES 10100 42411 -6430 6 MISCELLANEOUS R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 23 10100 42411 -6440 6 OTHER EXPENSES 10100 42411 -6460 6 CENTRAL GARAGE CHARGES 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 4,380.74 42,392.20 42,392.20 10100 42510 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42510 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42510 -6122 7 PERA COORDINATED PLAN 273.79 2,647.47 2,647.47 10100 42510 -6125 7 FICA 290.26 2,805.05 2,805.05 10100 42510 -6126 7 MEDICARE CONTRIBUTIONS 67.88 656.02 656.02 10100 42510 -6130 6 INSURANCE BENEFITS 10100 42510 -6150 6 WORKER'S COMPENSATION 10100 42510 -6151 7 WORKER'S COMP INSURANCE 27.99 281.53 281.53 10100 42510 -6199 5 SUPPLIES 10100 42510 -6200 6 OFFICE SUPPLIES 10100 42510 -6201 7 OFFICE SUPPLIES 440.64 440.64 10100 42510 -6210 6 OPERATING SUPPLIES 10100 42510 -6219 7 GENERAL OPERATING SUPPLIES 53.03 53.03 10100 42510 -6220 6 REPAIR & MAINT SUPPLIES 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 -6350 6 PRINTING AND DUPLICATING 10100 42510 -6380 6 UTILITY SERVICES 10100 42510 -6381 7 ELECTRIC 24.60 299.65 299.65 10100 42510 -6400 6 REPAIR & MAINT SERVICES 10100 42510 -6402 7 EQUIPMENT SERVICES 1,746.24 1,746.24 10100 42510 -6430 6 MISCELLANEOUS 10100 42510 -6432 7 CONFERENCES AND SCHOOLS 1,530.00 1,530.00 10100 42510 -6434 7 DUES & SUBSCRIPTIONS 310.00 310.00 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 5,508.05 381, 845.07 381, 845.07 10100 43110 -6102 7 OVERTIME -FT EMPLOYEES 714.79 34,892.50 34,892.50 10100 43110 -6103 7 WAGES -PART TIME EMPLOYEES 5,276.20 5,276.20 10100 43110 -6104 7 OVERTIME -PART TIME EMPLOYE 46.50 46.50 10100 43110 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 43110 -6111 7 SEVERANCE PAY 1,134.60 4,025.27 4,025.27 10100 43110 -6120 6 RETIREMENT CONTRIBUTIONS 10100 43110 -6122 7 PERA COORDINATED PLAN 407.51 26,044.59 26,044.59 10100 43110 -6125 7 FICA 54.58- 26,935.87 26,935.87 10100 43110 -6126 7 MEDICARE CONTRIBUTIONS 109.15 6,466.52 6,466.52 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 24 10100 43110 -6130 6 INSURANCE BENEFITS 10100 43110 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,871.69- 46,249.73 46,249.73 10100 43110 -6140 6 UNEMPLOYMENT COMPENSATION 10100 43110 -6150 6 WORKER'S COMPENSATION 10100 43110 -6151 7 WORKER'S COMP INSURANCE 53.66 2,125.11 2,125.11 10100 43110 -6199 5 SUPPLIES 10100 43110 -6200 6 OFFICE SUPPLIES 10100 43110 -6201 7 OFFICE SUPPLIES 52.71 399.39 399.39 10100 43110 -6210 6 OPERATING SUPPLIES 10100 43110 -6214 7 CLOTHING & PERSONAL EQUIPM 100.00 358.24 358.24 10100 43110 -6217 7 SAFETY SUPPLIES 147.66 147.66 10100 43110 -6219 7 GENERAL OPERATING SUPPLIES 3,079.74 3,079.74 10100 43110 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 43110 -6242 7 MINOR EQUIPMENT 603.06 603.06 10100 43110 -6243 7 MINOR COMPUTER EQUIPMENT 5 5,315.88 10100 43110 -6299 5 OTHER CHARGES & SERVICES 10100 43110 -6300 6 PROFESSIONAL SERVICES 10100 43110 -6302 7 ARCH, ENG & PLANNING 234.29 6,116.51 6,116.51 10100 43110 -6307 7 PROFESSIONAL SERVICES 5,000.00 5,000.00 10100 43110 -6320 6 COMMUNICATIONS 10100 43110 -6321 7 TELEPHONE /PAGERS 95.25 667.47 667.47 10100 43110 -6330 6 TRANSPORTATION 10100 43110 -6331 7 TRAVEL EXPENSE /MILEAGE 11.42 11.42 10100 43110 -6333 7 FREIGHT /DRAYAGE 84.60 84.60 10100 43110 -6340 6 ADVERTISING 10100 43110 -6341 7 PERSONNEL ADVERTISING 1,153.13 1,153.13 10100 43110 -6350 6 PRINTING AND DUPLICATING 10100 43110 -6351 7 PRINTING 655.74 655.74 10100 43110 -6400 6 REPAIR & MAINT SERVICES 10100 43110 -6402 7 EQUIPMENT SERVICES 510.00 510.00 10100 43110 -6420 6 IS SERVICES /LICENSES /FEES 10100 43110 -6422 7 SOFTWARE MAINT 4,633.64 4,633.64 10100 43110 -6430 6 MISCELLANEOUS 10100 43110 -6432 7 CONFERENCES AND SCHOOLS 2,958.57 2,958.57 10100 43110 -6434 7 DUES & SUBSCRIPTIONS 1,143.09 1,143.09 10100 43110 -6440 6 OTHER EXPENSES 10100 43110 -6460 6 CENTRAL GARAGE CHARGES 10100 43110 -6461 7 FUEL CHARGES 97.40 3,626.78 3,626.78 10100 43110 -6462 7 FIXED CHARGES 248.24 2,964.51 2,964.51 10100 43110 -6463 7 REPAIR & MAINT CHARGES 3,734.67 3,734.67 10100 43110 -6465 7 REPLACEMENT CHARGES 548.42 6,828.72 6,828.72 10100 43110 -6500 5 CAPITAL OUTLAY 10100 43110 -6501 6 CAPITAL OUTLAY 10100 43120 -6001 4 EXPENDITURES /EXPENSES 10100 43120 -6099 5 PERSONAL SERVICES R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 25 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 41,585.42 395,381.54 395,381.54 10100 43220 -6102 7 OVERTIME -FT EMPLOYEES 4,629.05 14,805.06 14,805.06 10100 43220 -6103 7 WAGES -PART TIME EMPLOYEES 24,458.87 24,458.87 10100 43220 -6104 7 OVERTIME -PART TIME EMPLOYE 96.64 96.64 10100 43220 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 43220 -6111 7 SEVERANCE PAY 4,538.46 4,538.46 4,538.46 10100 43220 -6120 6 RETIREMENT CONTRIBUTIONS 10100 43220 -6122 7 PERA COORDINATED PLAN 2,888.43 25,615.74 25,615.74 10100 43220 -6125 7 FICA 3,170.86 27,361.16 27,361.16 10100 43220 -6126 7 MEDICARE CONTRIBUTIONS 741.61 6,399.03 6,399.03 10100 43220 -6130 6 INSURANCE BENEFITS 10100 43220 -6131 7 CAFETERIA PLAN CONTRIBUTIO 6,893.12 60,658.06 60,658.06 10100 43220 -6140 6 UNEMPLOYMENT COMPENSATION 10100 43220 -6150 6 WORKER'S COMPENSATION 10100 43220 -6151 7 WORKER'S COMP INSURANCE 2,276.20 22,997.35 22,997.35 10100 43220 -6199 5 SUPPLIES 10100 43220 -6200 6 OFFICE SUPPLIES 10100 43220 -6201 7 OFFICE SUPPLIES 61.60 61.60 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 26 10100 43220 -6210 6 OPERATING SUPPLIES 10100 43220 -6214 7 CLOTHING & PERSONAL EQUIPM 201.32 201.32 10100 43220 -6217 7 SAFETY SUPPLIES 1,018.65 1,018.65 10100 43220 -6219 7 GENERAL OPERATING SUPPLIES 303.68 2,203.07 2,203.07 10100 43220 -6220 6 REPAIR & MAINT SUPPLIES 10100 43220 -6224 7 STREET MAINT MATERIALS 12,004.94 71,637.58 71,637.58 10100 43220 -6226 7 SIGNS & STRIPING MATERIALS 865.63 956.16 956.16 10100 43220 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 43220 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 43220 -6241 7 SMALL TOOLS 543.49 912.30 912.30 10100 43220 -6242 7 MINOR EQUIPMENT 662.14 662.14 662.14 10100 43220 -6243 7 MINOR COMPUTER EQUIPMENT 1,029.86 1,029.86 10100 43220 -6299 5 OTHER CHARGES & SERVICES 10100 43220 -6320 6 COMMUNICATIONS 10100 43220 -6321 7 TELEPHONE /PAGERS 55.56 837.88 837.88 10100 43220 -6330 6 TRANSPORTATION 10100 43220 -6331 7 TRAVEL EXPENSE /MILEAGE 61.11 165.03 165.03 10100 43220 -6340 6 ADVERTISING 10100 43220 -6350 6 PRINTING AND DUPLICATING 10100 43220 -6351 7 PRINTING 205.56 205.56 10100 43220 -6380 6 UTILITY SERVICES 10100 43220 -6384 7 REFUSE DISPOSAL 713.29 713.29 10100 43220 -6400 6 REPAIR & MAINT SERVICES 10100 43220 -6404 7 STREET MAINT SERVICES 61,728.24 61,728.24 10100 43220 -6405 7 PARK & LANDSCAPE SERVICES 368.20 34,953.11 34,953.11 10100 43220 -6408 7 COMMUNICATION /INFO SYSTEMS 648.40 648.40 648.40 10100 43220 -6410 6 RENTALS 10100 43220 -6417 7 UNIFORMS 232.45 1,392.04 1,392.04 10100 43220 -6430 6 MISCELLANEOUS 10100 43220 -6432 7 CONFERENCES AND SCHOOLS 2,467.70 2,467.70 10100 43220 -6433 7 MEETING EXPENSES 34.42 34.42 10100 43220 -6434 7 DUES & SUBSCRIPTIONS 502.71 502.71 10100 43220 -6440 6 OTHER EXPENSES 10100 43220 -6449 7 OTHER CONTRACTUAL SERVICE 17,109.82 17,109.82 10100 43220 -6460 6 CENTRAL GARAGE CHARGES 10100 43220 -6461 7 FUEL CHARGES 8,919.92 47, 875.04 47, 875.04 10100 43220 -6462 7 FIXED CHARGES 3,771.86 43,987.09 43,987.09 10100 43220 -6463 7 REPAIR & MAINT CHARGES 10,043.48 92,391.85 92,391.85 10100 43220 -6465 7 REPLACEMENT CHARGES 19,769.89 237,174.04 237,174.04 10100 43220 -6500 5 CAPITAL OUTLAY 10100 43220 -6501 6 CAPITAL OUTLAY 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 9,494.02 93, 341.69 93, 341.69 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 27 10100 43221 -6102 7 OVERTIME -FT EMPLOYEES 1,118.67 3,490.67 3,490.67 10100 43221 -6103 7 WAGES-PART TIME EMPLOYEES 264.54 264.54 10100 43221 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 43221 -6111 7 SEVERANCE PAY 369.67 369.67 369.67 10100 43221 -6120 6 RETIREMENT CONTRIBUTIONS 10100 43221 -6122 7 PERA COORDINATED PLAN 663.30 6,047.00 6,047.00 10100 43221 -6125 7 FICA 659.97 5,864.07 5,864.07 10100 43221 -6126 7 MEDICARE CONTRIBUTIONS 154.35 1,371.45 1,371.45 10100 43221 -6130 6 INSURANCE BENEFITS 10100 43221 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,643.82 14,418.76 14,418.76 10100 43221 -6150 6 WORKER'S COMPENSATION 10100 43221 -6151 7 WORKER'S COMP INSURANCE 705.03 6,910.09 6,910.09 10100 43221 -6199 5 SUPPLIES 10100 43221 -6200 6 OFFICE SUPPLIES 10100 43221 -6210 6 OPERATING SUPPLIES 10100 43221 -6219 7 GENERAL OPERATING SUPPLIES 103.77 103.77 10100 43221 -6220 6 REPAIR & MAINT SUPPLIES 10100 43221 -6226 7 SIGNS & STRIPING MATERIALS 1,794.11 26,480.57 26,480.57 10100 43221 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 43221 -6299 5 OTHER CHARGES & SERVICES 10100 43221 -6380 6 UTILITY SERVICES 10100 43221 -6381 7 ELECTRIC 2,664.16 18,048.46 18,048.46 10100 43221 -6400 6 REPAIR & MAINT SERVICES 10100 43221 -6407 7 TRAFFIC SIGNALS MAINT 336.87 3,592.98 3,592.98 10100 43221 -6430 6 MISCELLANEOUS 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 28 10100 44110 -6440 6 OTHER EXPENSES 10100 44110 -6449 7 OTHER CONTRACTUAL SERVICE 74,388.73 74,388.73 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 12,914.72 128,908.72 128,908.72 10100 45010 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45010 -6111 7 SEVERANCE PAY 2,605.78 2,605.78 2,605.78 10100 45010 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45010 -6122 7 PERA COORDINATED PLAN 807.17 8,050.63 8,050.63 10100 45010 -6125 7 FICA 912.31 7,684.76 7,684.76 10100 45010 -6126 7 MEDICARE CONTRIBUTIONS 213.37 1,797.25 1,797.25 10100 45010 -6130 6 INSURANCE BENEFITS 10100 45010 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,908.18 17,639.98 17,639.98 10100 45010 -6150 6 WORKER'S COMPENSATION 10100 45010 -6151 7 WORKER'S COMP INSURANCE 79.89 854.45 854.45 10100 45010 -6199 5 SUPPLIES 10100 45010 -6200 6 OFFICE SUPPLIES 10100 45010 -6210 6 OPERATING SUPPLIES 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 18.77 220.76 220.76 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 2,686.00 2,686.00 10100 45010 -6410 6 RENTALS 10100 45010 -6413 7 OFFICE EQUIPMENT 340.36 2,175.66 2,175.66 10100 45010 -6430 6 MISCELLANEOUS 10100 45010 -6432 7 CONFERENCES AND SCHOOLS 70.00 70.00 10100 45010 -6440 6 OTHER EXPENSES 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 22,354.62 224,251.84 224,251.84 10100 45110 -6103 7 WAGES -PART TIME EMPLOYEES 5,097.13 43,473.75 43,473.75 10100 45110 -6104 7 OVERTIME -PART TIME EMPLOYE 105.41 105.41 10100 45110 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45110 -6111 7 SEVERANCE PAY 4,526.43 4,526.43 4,526.43 10100 45110 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45110 -6122 7 PERA COORDINATED PLAN 1,594.65 15,729.08 15,729.08 10100 45110 -6125 7 FICA 1,963.88 16,719.69 16,719.69 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 29 10100 45110 -6126 7 MEDICARE CONTRIBUTIONS 459.29 3,910.20 3,910.20 10100 45110 -6130 6 INSURANCE BENEFITS 10100 45110 -6131 7 CAFETERIA PLAN CONTRIBUTIO 3,816.34 35,279.94 35,279.94 10100 45110 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45110 -6150 6 WORKER'S COMPENSATION 10100 45110 -6151 7 WORKER'S COMP INSURANCE 185.19 1,882.48 1,882.48 10100 45110 -6199 5 SUPPLIES 10100 45110 -6200 6 OFFICE SUPPLIES 10100 45110 -6201 7 OFFICE SUPPLIES 279.76 4,157.65 4,157.65 10100 45110 -6210 6 OPERATING SUPPLIES 10100 45110 -6217 7 SAFETY SUPPLIES 286.81 286.81 10100 45110 -6219 7 GENERAL OPERATING SUPPLIES 302.96 3,992.91 3,992.91 10100 45110 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45110 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45110 -6242 7 MINOR EQUIPMENT 1,926.09 1,926.09 10100 45110 -6243 7 MINOR COMPUTER EQUIPMENT 2,836.10 2,836.10 10100 45110 -6299 5 OTHER CHARGES & SERVICES 10100 45110 -6320 6 COMMUNICATIONS 10100 45110 -6321 7 TELEPHONE /PAGERS 16.64 96.75 96.75 10100 45110 -6322 7 POSTAGE 695.63 7,972.91 7,972.91 10100 45110 -6330 6 TRANSPORTATION 10100 45110 -6331 7 TRAVEL EXPENSE /MILEAGE 137.11 820.78 820.78 10100 45110 -6340 6 ADVERTISING 10100 45110 -6341 7 PERSONNEL ADVERTISING 200.20 648.40 648.40 10100 45110 -6349 7 OTHER ADVERTISING 1,375.00 1,375.00 10100 45110 -6350 6 PRINTING AND DUPLICATING 10100 45110 -6351 7 PRINTING 3,339.00 14, 312.05 14, 312.05 10100 45110 -6400 6 REPAIR & MAINT SERVICES 10100 45110 -6402 7 EQUIPMENT SERVICES 326.08 927.17 927.17 10100 45110 -6410 6 RENTALS 10100 45110 -6420 6 IS SERVICES /LICENSES /FEES 10100 45110 -6422 7 SOFTWARE MAINT 5,002.19 5,002.19 10100 45110 -6430 6 MISCELLANEOUS 10100 45110 -6434 7 DUES & SUBSCRIPTIONS 42.65 92.65 92.65 10100 45110 -6435 7 CREDIT CARD FEES 856.57 8,988.38 8,988.38 10100 45110 -6440 6 OTHER EXPENSES 10100 45110 -6441 7 LICENSES, TAXES & FEES 1,130.67 1,130.67 10100 45110 -6449 7 OTHER CONTRACTUAL SERVICE 1,462.86 4,782.47 4,782.47 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 3,820.00 21,173.80 21,173.80 10100 45111 -6001 4 EXPENDITURES /EXPENSES R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 30 10100 45111 -6099 5 PERSONAL SERVICES 10100 45111 -6100 6 WAGES AND SALARIES 10100 45111 -6103 7 WAGES-PART TIME EMPLOYEES 2,520.77 38,124.20 38,124.20 10100 45111 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45111 -6122 7 PERA COORDINATED PLAN 55.26 1,086.18 1,086.18 10100 45111 -6125 7 FICA 156.29 2,363.73 2,363.73 10100 45111 -6126 7 MEDICARE CONTRIBUTIONS 36.56 552.79 552.79 10100 45111 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45111 -6150 6 WORKER'S COMPENSATION 10100 45111 -6151 7 WORKER'S COMP INSURANCE 28.68 467.13 467.13 10100 45111 -6199 5 SUPPLIES 10100 45111 -6210 6 OPERATING SUPPLIES 10100 45111 -6219 7 GENERAL OPERATING SUPPLIES 3,239.08 17,088.04 17,088.04 10100 45111 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45111 -6299 5 OTHER CHARGES & SERVICES 10100 45111 -6300 6 PROFESSIONAL SERVICES 10100 45111 -6307 7 PROFESSIONAL SERVICES 14,197.00 14,197.00 10100 45111 -6320 6 COMMUNICATIONS 10100 45111 -6330 6 TRANSPORTATION 10100 45111 -6331 7 TRAVEL EXPENSE /MILEAGE 28.23 28.23 28.23 10100 45111 -6339 7 OTHER TRANSPORTATION EXPEN 3,383.50 3,383.50 10100 45111 -6340 6 ADVERTISING 10100 45111 -6349 7 OTHER ADVERTISING 495.00 495.00 10100 45111 -6350 6 PRINTING AND DUPLICATING 10100 45111 -6351 7 PRINTING 444.11 444.11 10100 45111 -6360 6 INSURANCE 10100 45111 -6364 7 DRAM SHOP INSURANCE 2.05- .95 .95 10100 45111 -6380 6 UTILITY SERVICES 10100 45111 -6384 7 REFUSE DISPOSAL 2,413.18 2,413.18 10100 45111 -6400 6 REPAIR & MAINT SERVICES 10100 45111 -6402 7 EQUIPMENT SERVICES 185.31 185.31 10100 45111 -6410 6 RENTALS 10100 45111 -6430 6 MISCELLANEOUS 10100 45111 -6440 6 OTHER EXPENSES 10100 45111 -6449 7 OTHER CONTRACTUAL SERVICE 7,529.00 88,058.50 88,058.50 10100 45111 -6490 6 OTHER MISC COSTS /EXPENSES 10100 45111 -6491 7 MERCHANDISE FOR RESALE 14,958.75 14,958.75 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 4,090.00 4,090.00 10100 45112 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45112 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45112 -6125 7 FICA 253.58 253.58 10100 45112 -6126 7 MEDICARE CONTRIBUTIONS 59.31 59.31 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 31 10100 45112 -6150 6 WORKER'S COMPENSATION 10100 45112 -6151 7 WORKER'S COMP INSURANCE .25- 50.07 50.07 10100 45112 -6199 5 SUPPLIES 10100 45112 -6210 6 OPERATING SUPPLIES 10100 45112 -6219 7 GENERAL OPERATING SUPPLIES 517.20 517.20 10100 45112 -6299 5 OTHER CHARGES & SERVICES 10100 45112 -6300 6 PROFESSIONAL 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 4,232.12 35,152.55 35,152.55 10100 45113 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45113 -6122 7 PERA COORDINATED PLAN 63.16 702.90 702.90 10100 45113 -6125 7 FICA 262.39 2,179.46 2,179.46 10100 45113 -6126 7 MEDICARE CONTRIBUTIONS 61.38 509.78 509.78 10100 45113 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45113 -6150 6 WORKER'S COMPENSATION 10100 45113 -6151 7 WORKER'S COMP INSURANCE 52.09 432.64 432.64 10100 45113 -6199 5 SUPPLIES 10100 45113 -6210 6 OPERATING SUPPLIES 10100 45113 -6219 7 GENERAL OPERATING SUPPLIES 4,651.15 9,688.53 9,688.53 10100 45113 -6299 5 OTHER CHARGES & SERVICES 10100 45113 -6300 6 PROFESSIONAL SERVICES 10100 45113 -6307 7 PROFESSIONAL SERVICES 18.00 18.00 10100 45113 -6330 6 TRANSPORTATION 10100 45113 -6430 6 MISCELLANEOUS 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 1,081.36 3,371.41 3,371.41 10100 45119 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45119 -6122 7 PERA COORDINATED PLAN 86.42 86.42 10100 45119 -6125 7 FICA 67.04 209.03 209.03 10100 45119 -6126 7 MEDICARE CONTRIBUTIONS 15.68 48.90 48.90 10100 45119 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45119 -6141 7 UNEMPLOYMENT COMPENSATION 243.92 292.46 292.46 10100 45119 -6150 6 WORKER'S COMPENSATION 10100 45119 -6151 7 WORKER'S COMP INSURANCE 13.91 43.23 43.23 10100 45119 -6199 5 SUPPLIES 10100 45119 -6210 6 OPERATING SUPPLIES 10100 45119 -6299 5 OTHER CHARGES & SERVICES 10100 45119 -6300 6 PROFESSIONAL SERVICES 10100 45119 -6307 7 PROFESSIONAL SERVICES 1,170.00 1,170.00 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 32 10100 45119 -6330 6 TRANSPORTATION 10100 45119 -6340 6 ADVERTISING 10100 45119 -6410 6 RENTALS 10100 45119 -6412 7 BLDGS /FACILITIES 2,979.00 11,496.69 11,496.69 10100 45119 -6430 6 MISCELLANEOUS 10100 45119 -6436 7 UNCOLLECTIBLE CHECKS /DEBTS 413.75 413.75 413.75 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 10,758.36 119,531.34 119,531.34 10100 45122 -6102 7 OVERTIME -FT EMPLOYEES 887.56 13,100.14 13,100.14 10100 45122 -6103 7 WAGES -PART TIME EMPLOYEES 3,842.89 48,813.86 48,813.86 10100 45122 -6104 7 OVERTIME -PART TIME EMPLOYE 370.02 370.02 10100 45122 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45122 -6111 7 SEVERANCE PAY 431.73 431.73 431.73 10100 45122 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45122 -6122 7 PERA COORDINATED PLAN 947.66 11,089.90 11,089.90 10100 45122 -6125 7 FICA 1,070.87 12,211.15 12,211.15 10100 45122 -6126 7 MEDICARE CONTRIBUTIONS 250.36 2,855.67 2,855.67 10100 45122 -6130 6 INSURANCE BENEFITS 10100 45122 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,623.38 23,192.69 23,192.69 10100 45122 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45122 -6150 6 WORKER'S COMPENSATION 10100 45122 -6151 7 WORKER'S COMP INSURANCE 415.52 5,196.12 5,196.12 10100 45122 -6199 5 SUPPLIES 10100 45122 -6210 6 OPERATING SUPPLIES 10100 45122 -6211 7 CLEANING SUPPLIES 320.95 804.50 804.50 10100 45122 -6219 7 GENERAL OPERATING SUPPLIES 312.76 312.76 10100 45122 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45122 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45122 -6299 5 OTHER CHARGES & SERVICES 10100 45122 -6300 6 PROFESSIONAL SERVICES 10100 45122 -6330 6 TRANSPORTATION 10100 45122 -6340 6 ADVERTISING 10100 45122 -6400 6 REPAIR & MAINT SERVICES 10100 45122 -6402 7 EQUIPMENT SERVICES 228.39 228.39 10100 45122 -6403 7 BLDGS /FACILITIES MAINT SER 489.90 1,070.33 1,070.33 10100 45122 -6430 6 MISCELLANEOUS 10100 45122 -6440 6 OTHER EXPENSES 10100 45122 -6490 6 OTHER MISC COSTS /EXPENSES 10100 45122 -6491 7 MERCHANDISE FOR RESALE 29.92 878.40 878.40 10100 45122 -6500 5 CAPITAL OUTLAY 10100 45122 -6501 6 CAPITAL OUTLAY 10100 45122 -6540 7 EQUIPMENT & MACHINERY 1,886.19 1,886.19 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 33 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 13,638.47 174,270.19 174,270.19 10100 45124 -6104 7 OVERTIME -PART TIME EMPLOYE 772.02 772.02 10100 45124 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45124 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45124 -6122 7 PERA COORDINATED PLAN 397.11 4,527.72 4,527.72 10100 45124 -6125 7 FICA 845.59 10,852.56 10,852.56 10100 45124 -6126 7 MEDICARE CONTRIBUTIONS 197.76 2,538.14 2,538.14 10100 45124 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45124 -6150 6 WORKER'S COMPENSATION 10100 45124 -6151 7 WORKER'S COMP INSURANCE 157.12 2,144.17 2,144.17 10100 45124 -6199 5 SUPPLIES 10100 45124 -6210 6 OPERATING SUPPLIES 10100 45124 -6211 7 CLEANING SUPPLIES 508.15 508.15 10100 45124 -6216 7 CHEMICALS /CHEMICAL PRODUCT 299.32 299.32 10100 45124 -6219 7 GENERAL OPERATING SUPPLIES 1,065.00 4,713.47 4,713.47 10100 45124 -6220 6 REPAIR & MAINT SUPPLIES 10100 45124 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45124 -6239 7 OTHER REPAIR & MAINT SUPPL 727.87 727.87 10100 45124 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45124 -6299 5 OTHER CHARGES & SERVICES 10100 45124 -6300 6 PROFESSIONAL SERVICES 10100 45124 -6380 6 UTILITY SERVICES 10100 45124 -6381 7 ELECTRIC 1,393.33 21,720.65 21,720.65 10100 45124 -6382 7 GAS 2,770.45 27,480.64 27,480.64 10100 45124 -6383 7 WATER 3,148.61 3,148.61 10100 45124 -6385 7 SEWER 4,161.41 4,161.41 10100 45124 -6400 6 REPAIR & MAINT SERVICES 10100 45124 -6403 7 BLDGS /FACILITIES MAINT SER 17,039.19 17,039.19 10100 45124 -6410 6 RENTALS 10100 45124 -6430 6 MISCELLANEOUS 10100 45124 -6431 7 SPECIAL EVENTS 2,761.80 2,761.80 10100 45124 -6440 6 OTHER EXPENSES 10100 45124 -6449 7 OTHER CONTRACTUAL SERVICE 1,171.50 1,171.50 10100 45124 -6490 6 OTHER MISC COSTS /EXPENSES 10100 45124 -6500 5 CAPITAL OUTLAY 10100 45124 -6501 6 CAPITAL OUTLAY 10100 45124 -6540 7 EQUIPMENT & MACHINERY 10,996.53 10,996.53 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 30,174.04 302,240.78 302,240.78 10100 45201 -6102 7 OVERTIME -FT EMPLOYEES 4,186.19 22,520.73 22,520.73 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 34 10100 45201 -6103 7 WAGES -PART TIME EMPLOYEES 28,974.10 28,974.10 10100 45201 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45201 -6111 7 SEVERANCE PAY 4,239.27 4,239.27 4,239.27 10100 45201 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45201 -6122 7 PERA COORDINATED PLAN 2,147.52 20,279.20 20,279.20 10100 45201 -6125 7 FICA 2,394.07 22,008.43 22,008.43 10100 45201 -6126 7 MEDICARE CONTRIBUTIONS 559.92 5,147.17 5,147.17 10100 45201 -6130 6 INSURANCE BENEFITS 10100 45201 -6131 7 CAFETERIA PLAN CONTRIBUTIO 5,467.29 49,734.81 49,734.81 10100 45201 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45201 -6150 6 WORKER'S COMPENSATION 10100 45201 -6151 7 WORKER'S COMP INSURANCE 750.57 8,615.32 8,615.32 10100 45201 -6199 5 SUPPLIES 10100 45201 -6210 6 OPERATING SUPPLIES 10100 45201 -6216 7 CHEMICALS /CHEMICAL PRODUCT 2,076.70 2,076.70 10100 45201 -6217 7 SAFETY SUPPLIES 281.76 281.76 10100 45201 -6219 7 GENERAL OPERATING SUPPLIES 6,619.72 18,045.00 18,045.00 10100 45201 -6220 6 REPAIR & MAINT SUPPLIES 10100 45201 -6223 7 BUILDINGS & FACILITIES 2,774.63 2,774.63 10100 45201 -6225 7 PARK & LANDSCAPE MATERIALS 3,125.78 24,281.79 24,281.79 10100 45201 -6227 7 PAINT SUPPLIES 2,353.28 2,353.28 10100 45201 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45201 -6231 7 ATHLETIC FIELD SUPPLIES 2,248.89 5,063.16 5,063.16 10100 45201 -6233 7 COURT SUPPLIES 1,200.00 1,200.00 10100 45201 -6239 7 OTHER REPAIR & MAINT SUPPL 648.59 1,157.00 1,157.00 10100 45201 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45201 -6241 7 SMALL TOOLS 318.44 488.37 488.37 10100 45201 -6299 5 OTHER CHARGES & SERVICES 10100 45201 -6320 6 COMMUNICATIONS 10100 45201 -6321 7 TELEPHONE /PAGERS 148.57 148.57 10100 45201 -6330 6 TRANSPORTATION 10100 45201 -6350 6 PRINTING AND DUPLICATING 10100 45201 -6351 7 PRINTING 132.25 132.25 10100 45201 -6380 6 UTILITY SERVICES 10100 45201 -6381 7 ELECTRIC 1,164.44 20,270.41 20,270.41 10100 45201 -6382 7 GAS 58.75 708.21 708.21 10100 45201 -6383 7 WATER 234.75 14,183.59 14,183.59 10100 45201 -6384 7 REFUSE DISPOSAL 12,538.62 12,538.62 10100 45201 -6385 7 SEWER 427.70 427.70 10100 45201 -6386 7 STORM SEWER 24,988.88 24,988.88 10100 45201 -6389 7 STREET LIGHTS 5,656.08 5,656.08 10100 45201 -6400 6 REPAIR & MAINT SERVICES 10100 45201 -6405 7 PARK & LANDSCAPE SERVICES 809.40 809.40 10100 45201 -6408 7 COMMUNICATION /INFO SYSTEMS 1,096.95 1,096.95 1,096.95 10100 45201 -6409 7 OTHER REPAIR & MAINT SVCS 4,210.33 4,210.33 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 35 10100 45201 -6410 6 RENTALS 10100 45201 -6417 7 UNIFORMS 111.26 701.74 701.74 10100 45201 -6430 6 MISCELLANEOUS 10100 45201 -6432 7 CONFERENCES AND SCHOOLS 864.00 864.00 10100 45201 -6434 7 DUES & SUBSCRIPTIONS 35.00 35.00 10100 45201 -6440 6 OTHER EXPENSES 10100 45201 -6449 7 OTHER CONTRACTUAL SERVICE 9,631.96 26,445.00 26,445.00 10100 45201 -6460 6 CENTRAL GARAGE CHARGES 10100 45201 -6461 7 FUEL CHARGES 1,754.50 19,713.90 19,713.90 10100 45201 -6462 7 FIXED CHARGES 1,755.05 20,633.68 20,633.68 10100 45201 -6463 7 REPAIR & MAINT CHARGES 2,783.50 54,146.36 54,146.36 10100 45201 -6465 7 REPLACEMENT CHARGES 6,440.79 77,289.48 77,289.48 10100 45201 -6500 5 CAPITAL OUTLAY 10100 45201 -6501 6 CAPITAL OUTLAY 10100 45201 -6540 7 EQUIPMENT & MACHINERY 1,312.08 9,537.08 9,537.08 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 36 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 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 4,590.57 46,003.80 46,003.80 10100 45204 -6102 7 OVERTIME -FT EMPLOYEES 16.55 2,263.06 2,263.06 10100 45204 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45204 -6111 7 SEVERANCE PAY 532.62 532.62 532.62 10100 45204 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45204 -6122 7 PERA COORDINATED PLAN 287.95 3,013.95 3,013.95 10100 45204 -6125 7 FICA 284.30 2,699.49 2,699.49 10100 45204 -6126 7 MEDICARE CONTRIBUTIONS 66.46 631.31 631.31 10100 45204 -6130 6 INSURANCE BENEFITS 10100 45204 -6131 7 CAFETERIA PLAN CONTRIBUTIO 955.70 8,841.22 8,841.22 10100 45204 -6150 6 WORKER'S COMPENSATION 10100 45204 -6151 7 WORKER'S COMP INSURANCE 133.57 1,453.52 1,453.52 10100 45204 -6199 5 SUPPLIES 10100 45204 -6210 6 OPERATING SUPPLIES 10100 45204 -6220 6 REPAIR & MAINT SUPPLIES 10100 45204 -6225 7 PARK & LANDSCAPE MATERIALS 2,374.74 2,374.74 10100 45204 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45204 -6299 5 OTHER CHARGES & SERVICES 10100 45204 -6340 6 ADVERTISING 10100 45204 -6350 6 PRINTING AND DUPLICATING 10100 45204 -6400 6 REPAIR & MAINT SERVICES 10100 45204 -6405 7 PARK & LANDSCAPE SERVICES 1,552.91 19,990.78 19,990.78 10100 45204 -6430 6 MISCELLANEOUS 10100 45204 -6434 7 DUES & SUBSCRIPTIONS 15.00 15.00 10100 45204 -6440 6 OTHER EXPENSES 10100 45204 -6449 7 OTHER CONTRACTUAL SERVICE 4,139.55 4,139.55 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 37 10100 45204 -6490 6 OTHER MISC COSTS /EXPENSES 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 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 68,813.32 335,728.77 335,728.77 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 38 10100 45311 -6410 6 RENTALS 10100 45311 -6430 6 MISCELLANEOUS 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 10,900.74 10,900.74 10100 48140 -6360 6 INSURANCE 10100 48140 -6361 7 GENERAL LIABILITY INSURANC 14,017.46- 117,083.43 117,083.43 10100 48140 -6362 7 PROPERTY INSURANCE 3,867.55- 30,749.94 30,749.94 10100 48140 -6366 7 MACHINERY BREAKDOWN INSURA 704.54- 5,477.24 5,477.24 10100 48140 -6368 7 BONDS INSURANCE 238.30- 1,854.95 1,854.95 10100 48140 -6440 6 OTHER EXPENSES 10100 48140 -6442 7 COURT AWARDS /SETTLEMENTS 3,660.22 11,926.55 11,926.55 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 4,490.22 41,332.67 41,332.67 10100 48150 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 48150 -6111 7 SEVERANCE PAY 209.57 209.57 209.57 10100 48150 -6120 6 RETIREMENT CONTRIBUTIONS 10100 48150 -6122 7 PERA COORDINATED PLAN 280.64 2,581.16 2,581.16 10100 48150 -6125 7 FICA 316.19 2,803.28 2,803.28 10100 48150 -6126 7 MEDICARE CONTRIBUTIONS 74.26 655.92 655.92 10100 48150 -6130 6 INSURANCE BENEFITS 10100 48150 -6131 7 CAFETERIA PLAN CONTRIBUTIO 683.63 5,574.47 5,574.47 10100 48150 -6150 6 WORKER'S COMPENSATION 10100 48150 -6151 7 WORKER'S COMP INSURANCE 28.79 274.81 274.81 10100 48150 -6199 5 SUPPLIES 10100 48150 -6200 6 OFFICE SUPPLIES 10100 48150 -6201 7 OFFICE SUPPLIES 592.15 17,871.87 17,871.87 10100 48150 -6203 7 BOOKS /REFERENCE MATERIALS 101.09 101.09 10100 48150 -6210 6 OPERATING SUPPLIES 10100 48150 -6219 7 GENERAL OPERATING SUPPLIES 582.80 937.24 937.24 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 -6299 5 OTHER CHARGES & SERVICES 10100 48150 -6300 6 PROFESSIONAL SERVICES 10100 48150 -6307 7 PROFESSIONAL SERVICES 3.96 3.96 10100 48150 -6320 6 COMMUNICATIONS 10100 48150 -6321 7 TELEPHONE /PAGERS 1,642.00 9,440.54 9,440.54 10100 48150 -6322 7 POSTAGE 9,139.16 37,586.37 37,586.37 10100 48150 -6330 6 TRANSPORTATION 10100 48150 -6340 6 ADVERTISING R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 39 10100 48150 -6350 6 PRINTING AND DUPLICATING 10100 48150 -6351 7 PRINTING 1,153.00 11,031.90 11,031.90 10100 48150 -6380 6 UTILITY SERVICES 10100 48150 -6400 6 REPAIR & MAINT SERVICES 10100 48150 -6402 7 EQUIPMENT SERVICES 2,346.37 14,757.92 14,757.92 10100 48150 -6410 6 RENTALS 10100 48150 -6413 7 OFFICE EQUIPMENT 1,250.32 6,906.11 6,906.11 10100 48150 -6420 6 IS SERVICES /LICENSES /FEES 10100 48150 -6430 6 MISCELLANEOUS 10100 48150 -6432 7 CONFERENCES AND SCHOOLS 3,020.00 3,020.00 10100 48150 -6433 7 MEETING EXPENSES 408.64- 786.50 786.50 10100 48150 -6434 7 DUES & SUBSCRIPTIONS 1,210.66 1,210.66 10100 48150 -6440 6 OTHER EXPENSES 10100 48150 -6441 7 LICENSES, TAXES & FEES 35.00 35.00 35.00 10100 48150 -6449 7 OTHER CONTRACTUAL SERVICE 4,135.00 19,733.87 19,733.87 10100 48150 -6470 6 TRANSFERS AND OTHER USES 10100 48150 -6500 5 CAPITAL OUTLAY 10100 48150 -6501 6 CAPITAL OUTLAY 10100 48170 -6001 4 EXPENDITURES /EXPENSES 10100 48170 -6099 5 PERSONAL SERVICES 10100 48170 -6100 6 WAGES AND SALARIES 10100 48170 -6470 6 TRANSFERS AND OTHER USES 10100 48170 -6471 7 ADMINISTRATIVE SERVICE TRA 36,853.57- 442,242.84- 442,242.84- 10100 48170 -6472 7 ENGINEERING SERVICE TRANSF 202,347.01- 202,347.01- 202,347.01- 10100 48170 -6473 7 STORM SEWER TRANSFER 8,333.33- 99,999.96- 99,999.96- 10100 48210 -6001 4 EXPENDITURES /EXPENSES 10100 48210 -6470 6 TRANSFERS AND OTHER USES 10100 48210 -6482 7 MISC TRANSFER OUT 531,723.00 531,723.00 531,723.00 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 40 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 133,363.77- 20200 20200 -1250 5 TAXES RECEIVABLE 20200 20200 -1255 6 TAXES RECEIVABLE - CURRENT 1,984.29 2,288.61 304.32 2,288.61 20200 20200 -1265 6 TAXES RECEIVABLE - DELINQUENT 13,247.78 2,241.35 2,241.35 15,489.13 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 -2400 5 DEFERRED REVENUE 20200 20200 -2410 6 DEFERRED REVENUE -TAXES 13,247.78- 2,241.35- 2,241.35- 15,489.13- 20200 20200 -3000 3 FUND EQUITY 20200 20200 -3501 4 FUND BALANCE 20200 20200 -3510 5 RESERVED FUND BALANCE 20200 20200 -3600 5 DESIGNATED FUND BALANCE 20200 20200 -3660 5 UNRESERVED FUND BALANCE 1,984.29- 1,984.29- 20200 46321 -4000 3 REVENUES AND EXPENSES 20200 46321 -4001 4 REVENUES 20200 46321 -4050 5 TAXES 20200 46321 -4100 6 AD VALOREM TAXES 20200 46321 -4101 7 CURRENT AD VALOREM TAXES 122,290.30- 244,525.52- 244,525.52- 20200 46321 - 4101 -1 8 MKT VALUE CREDIT -PROPE 6,960.40- 13,905.46- 13,905.46- 20200 46321 -4120 7 DELINQUENT AD VALOREM TAXE 1,713.55- 4,307.75- 4,307.75- 20200 46321 -4340 6 STATE REVENUE 20200 46321 -6001 4 EXPENDITURES /EXPENSES 20200 46321 -6299 5 OTHER CHARGES & SERVICES 20200 46321 -6400 6 REPAIR & MAINT SERVICES 20200 46321 -6409 7 OTHER REPAIR & MAINT SVCS 395.00 395.00 20200 46321 -6470 6 TRANSFERS AND OTHER USES 20200 46321 -6481 7 EDA FUND TRANSFER 262,039.41 262,039.41 262,039.41 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 41 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 1,824,738.84 272,346.74 6,813.46 1,831,552.30 20300 20300 -1200 5 ACCOUNTS RECEIVABLE 20300 20300 -1205 6 ACCOUNTS RECEIVABLE - BILLED 50.00- 20300 20300 -1250 5 TAXES RECEIVABLE 20300 20300 -1300 5 DUE FROM OTHER FUNDS 20300 20300 -1320 5 DUE FROM OTHER GOVT UNITS 20300 20300 -1500 5 PREPAID ITEMS 20300 20300 -1600 5 ASSETS HELD FOR RESALE 37,000.00 37,000.00 20300 20300 -2000 3 LIABILITIES 20300 20300 -2001 4 CURRENT LIABILITIES 20300 20300 -2010 5 ACCOUNTS PAYABLE 20300 20300 -2012 6 MISC ACCOUNTS PAYABLE 13,241.17- 13,241.17- 13,241.17- 20300 20300 -2015 6 VOUCHERS PAYABLE 189.00- 345.29- 156.29- 345.29- 20300 20300 -2100 5 SALARIES & BENEFITS PAYABLE 20300 20300 -2110 6 SALARIES AND WAGES PAYABLE 2,723.21- 3,941.20- 1,217.99- 3,941.20- 20300 20300 -2200 5 DUE TO OTHER FUNDS 20300 20300 -2210 6 DUE TO OTHER FUNDS 60,000.00- 60,000.00 20300 20300 -2250 5 DUE TO OTHER GOVERNMENT UNITS 20300 20300 -2400 5 DEFERRED REVENUE 20300 20300 -2430 6 DEFERRED REVENUE -OTHER 37,000.00- 37,000.00- 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 1,761,826.63- 1,761,826.63- 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 -4370 6 OTHER GRANTS /AID 20300 46310 -4599 5 MISCELLANEOUS REVENUE 20300 46310 -4600 6 MISCELLANEOUS REVENUE 20300 46310 -4603 7 INTEREST EARNINGS 10,499.07- 82,483.80- 82,483.80- 20300 46310 -4605 7 UNREALIZED INVESTMENT GAIN 1,151.71- 1,151.71- 1,151.71- 20300 46310 -4606 7 OTHER REVENUE 8,231.25 150.00- 150.00- 20300 46310 -4900 5 OTHER FINANCING SOURCES 20300 46310- 4915 -3 6 TRANSFERS IN FROM HRA FUND 262,039.41- 262,039.41- 262,039.41- 20300 46310 - 4915 -6 6 TRANSFERS IN FROM CDBG FUND .66- .66- 20300 46310 -4921 6 REFUNDS & REIMBURSEMENTS 1,926.25- 1,958.77- 1,958.77- R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 42 20300 46310 -6001 4 EXPENDITURES /EXPENSES 20300 46310 -6099 5 PERSONAL SERVICES 20300 46310 -6100 6 WAGES AND SALARIES 20300 46310 -6101 7 WAGES & SALARIES -FT EMPLOY 12,663.55 123,758.26 123,758.26 20300 46310 -6110 6 OTHER PAYMENTS -NON INSURANCE 20300 46310 -6111 7 SEVERANCE PAY 17,979.89- 1,482.48 1,482.48 20300 46310 -6120 6 RETIREMENT CONTRIBUTIONS 20300 46310 -6122 7 PERA COORDINATED PLAN 791.39 7,728.42 7,728.42 20300 46310 -6125 7 FICA 362.43- 7,710.54 7,710.54 20300 46310 -6126 7 MEDICARE CONTRIBUTIONS 84.72- 1,803.33 1,803.33 20300 46310 -6130 6 INSURANCE BENEFITS 20300 46310 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,908.18 16,908.52 16,908.52 20300 46310 -6140 6 UNEMPLOYMENT COMPENSATION 20300 46310 -6150 6 WORKER'S COMPENSATION 20300 46310 -6151 7 WORKER'S COMP INSURANCE 79.67 820.65 820.65 20300 46310 -6199 5 SUPPLIES 20300 46310 -6200 6 OFFICE SUPPLIES 20300 46310 -6201 7 OFFICE SUPPLIES 55.02 55.02 20300 46310 -6210 6 OPERATING SUPPLIES 20300 46310 -6219 7 GENERAL OPERATING SUPPLIES 6.39 6.39 6.39 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 -6243 7 MINOR COMPUTER EQUIPMENT 1,956.12 1,956.12 20300 46310 -6299 5 OTHER CHARGES & SERVICES 20300 46310 -6300 6 PROFESSIONAL SERVICES 20300 46310 -6301 7 ACCTG, AUDIT & FIN'L SERVI 7,567.78 7,567.78 20300 46310 -6303 7 LEGAL SERVICES 13,683.65 47,635.22 47,635.22 20300 46310 -6307 7 PROFESSIONAL SERVICES 900.90 900.90 20300 46310 -6320 6 COMMUNICATIONS 20300 46310 -6321 7 TELEPHONE /PAGERS 50.41 581.63 581.63 20300 46310 -6330 6 TRANSPORTATION 20300 46310 -6331 7 TRAVEL EXPENSE /MILEAGE 184.17 184.17 20300 46310 -6333 7 FREIGHT /DRAYAGE 58.10 440.78 440.78 20300 46310 -6340 6 ADVERTISING 20300 46310 -6341 7 PERSONNEL ADVERTISING 1,278.03 1,278.03 20300 46310 -6342 7 LEGAL NOTICES 60.78 60.78 20300 46310 -6350 6 PRINTING AND DUPLICATING 20300 46310 -6351 7 PRINTING 91.55 91.55 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 2,150.00 2,150.00 20300 46310 -6420 6 IS SERVICES /LICENSES /FEES 20300 46310 -6423 7 LOGIS CHARGES 190.00 1,271.00 1,271.00 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 43 20300 46310 -6430 6 MISCELLANEOUS 20300 46310 -6432 7 CONFERENCES AND SCHOOLS 1,407.21 1,407.21 20300 46310 -6433 7 MEETING EXPENSES 11.10 11.10 20300 46310 -6434 7 DUES & SUBSCRIPTIONS 23,028.00 23,028.00 20300 46310 -6440 6 OTHER EXPENSES 20300 46310 -6441 7 LICENSES, TAXES & FEES 21,925.13 21,925.13 20300 46310 -6449 7 OTHER CONTRACTUAL SERVICE 4,469.69 4,469.69 20300 46310 -6460 6 CENTRAL GARAGE CHARGES 20300 46310 -6461 7 FUEL CHARGES 249.36 249.36 20300 46310 -6462 7 FIXED CHARGES 79.72 954.44 954.44 20300 46310 -6463 7 REPAIR & MAINT CHARGES 764.76 764.76 20300 46310 -6465 7 REPLACEMENT CHARGES 160.04 1,920.48 1,920.48 20300 46310 -6470 6 TRANSFERS AND OTHER USES 20300 46310 -6471 7 ADMINISTRATIVE SERVICE TRA 1,372.05 16,464.60 16,464.60 20300 46310 -6500 5 CAPITAL OUTLAY 20300 46310 -6501 6 CAPITAL OUTLAY R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 44 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 4,500.66- 20400 20400 -1320 5 DUE FROM OTHER GOVT UNITS 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 -2250 5 DUE TO OTHER GOVERNMENT UNITS 20400 20400 -2260 6 DUE TO OTHER GOVERNMENT UNITS 4,500.00- 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 .66- .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 -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 -6470 6 TRANSFERS AND OTHER USES 20400 46323 -6481 7 EDA FUND TRANSFER .66 .66 20400 46323 -6600 5 DEBT SERVICE R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 45 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 48,908.95 17,617.12- 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 -1510 6 PREPAID ITEMS 16,212.60 16,212.60 16,212.60 20500 20500 -2000 3 LIABILITIES 20500 20500 -2001 4 CURRENT LIABILITIES 20500 20500 -2010 5 ACCOUNTS PAYABLE 20500 20500 -2015 6 VOUCHERS PAYABLE 1,410.19- 1,410.19- 1,410.19- 20500 20500 -2250 5 DUE TO OTHER GOVERNMENT UNITS 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 48,908.95- 48,908.95- 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 -4506 6 STATE FORFEITURE REVENUE 422.10- 20,004.20- 20,004.20- 20500 42190 -4599 5 MISCELLANEOUS REVENUE 20500 42190 -4600 6 MISCELLANEOUS REVENUE 20500 42190 -4603 7 INTEREST EARNINGS 1,676.01- 1,676.01- 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 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 -6210 6 OPERATING SUPPLIES 20500 42190 -6214 7 CLOTHING & PERSONAL EQUIPM 166.00 555.21 555.21 20500 42190 -6219 7 GENERAL OPERATING SUPPLIES 201.29 201.29 20500 42190 -6220 6 REPAIR & MAINT SUPPLIES R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 46 20500 42190 -6221 7 MOTOR VEHICLES 59.11 59.11 20500 42190 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 20500 42190 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 20500 42190 -6242 7 MINOR EQUIPMENT 547.72 15,975.22 15,975.22 20500 42190 -6299 5 OTHER CHARGES & SERVICES 20500 42190 -6300 6 PROFESSIONAL SERVICES 20500 42190 -6320 6 COMMUNICATIONS 20500 42190 -6322 7 POSTAGE 16.25 16.25 20500 42190 -6330 6 TRANSPORTATION 20500 42190 -6350 6 PRINTING AND DUPLICATING 20500 42190 -6400 6 REPAIR & MAINT SERVICES 20500 42190 -6401 7 MOTOR VEHICLE SERVICES 24,471.76 24,471.76 20500 42190 -6403 7 BLDGS /FACILITIES MAINT SER 408.00 408.00 408.00 20500 42190 -6412 7 BLDGS /FACILITIES 192.77 192.77 20500 42190 -6416 7 MACHINERY 704.90 704.90 704.90 20500 42190 -6430 6 MISCELLANEOUS 20500 42190 -6432 7 CONFERENCES AND SCHOOLS 3,669.06 3,669.06 20500 42190 -6433 7 MEETING EXPENSES 1,410.19 1,410.19 1,410.19 20500 42190 -6434 7 DUES & SUBSCRIPTIONS 250.00 250.00 20500 42190 -6440 6 OTHER EXPENSES 20500 42190 -6447 7 TOWING CHARGES 1,659.58 1,659.58 20500 42190 -6449 7 OTHER CONTRACTUAL SERVICE 10,000.00 10,000.00 20500 42190 -6500 5 CAPITAL OUTLAY 20500 42190 -6501 6 CAPITAL OUTLAY 20500 42193 -4506 6 STATE FORFEITURE REVENUE 3,774.00- 3,774.00- 20500 42193 -4599 5 MISCELLANEOUS REVENUE 20500 42193 -4600 6 MISCELLANEOUS REVENUE 20500 42193 -4603 7 INTEREST EARNINGS 12.59- 12.59- 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 47 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 48 27600 27600 -1000 3 ASSETS 27600 27600 -1001 4 CURRENT ASSETS 27600 27600 -1005 5 CASH AND CASH EQUIVALENTS 27600 27600 -1095 5 POOLED CASH & INVESTMENTS 410,221.26 7,127.00 403,094.26- 7,127.00 27600 27600 -1250 5 TAXES RECEIVABLE 27600 27600 -1265 6 TAXES RECEIVABLE - DELINQUENT 1,717.78 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 -2012 6 MISC ACCOUNTS PAYABLE 7,127.00 7,127.00 7,127.00 27600 27600 -2015 6 VOUCHERS PAYABLE 7,127.00- 7,127.00- 7,127.00- 27600 27600 -2100 5 SALARIES & BENEFITS PAYABLE 27600 27600 -2250 5 DUE TO OTHER GOVERNMENT UNITS 27600 27600 -2260 6 DUE TO OTHER GOVERNMENT UNITS 7,127.00- 7,127.00- 7,127.00- 27600 27600 -2400 5 DEFERRED REVENUE 27600 27600 -2410 6 DEFERRED REVENUE -TAXES 1,717.78- 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 410,221.26- 410,221.26- 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 99,063.16- 99,063.16- 27600 46411- 4150 -1 9 MKT VALUE CREDIT -T 7,127.00- 7,127.00- 7,127.00- 27600 46411 -4599 5 MISCELLANEOUS REVENUE 27600 46411 -4600 6 MISCELLANEOUS REVENUE 27600 46411 -4603 7 INTEREST EARNINGS 13,371.78- 13,371.78- 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 49 27600 46411 -6301 7 ACCTG, AUDIT & FIN'L SERVI 644.99 644.99 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 -6482 7 MISC TRANSFER OUT 7,127.00 529,138.21 529,138.21 27600 46411 -6500 5 CAPITAL OUTLAY 27600 46411 -6600 5 DEBT SERVICE R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 50 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 5,265.39 29,521.51- 292,432.97 297,698.36 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 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 193.52- 193.52 27700 27700 -2200 5 DUE TO OTHER FUNDS 27700 27700 -2210 6 DUE TO OTHER FUNDS 350,000.00- 350,000.00 350,000.00 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 344,928.13 344,928.13 27700 46412 -4000 3 REVENUES AND EXPENSES 27700 46412 -4001 4 REVENUES 27700 4641 2 -4050 5 TAXES 27700 46412 -4100 6 AD VALOREM TAXES 27700 46412 -4150 7 TAX INCREMENTS 318,586.44- 637,172.88- 637,172.88- 27700 46412 -4599 5 MISCELLANEOUS REVENUE 27700 46412 -4600 6 MISCELLANEOUS REVENUE 27700 46412 -4603 7 INTEREST EARNINGS 1,705.02- 8,049.15- 8,049.15- 27700 46412 -4605 7 UNREALIZED INVESTMENT GAIN 187.03- 187.03- 187.03- 27700 46412 -4900 5 OTHER FINANCING SOURCES 27700 46412 -4921 6 REFUNDS & REIMBURSEMENTS 1.60- 1.60- 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 783.71 783.71 27700 46412 -6120 6 RETIREMENT CONTRIBUTIONS 27700 46412 -6122 7 PERA COORDINATED PLAN 48.75 48.75 27700 46412 -6125 7 FICA 50.19 50.19 27700 46412 -6126 7 MEDICARE CONTRIBUTIONS 11.73 11.73 27700 46412 -6150 6 WORKER'S COMPENSATION R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 51 27700 46412 -6151 7 WORKER'S COMP INSURANCE 5.15 5.15 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 979.03 979.03 27700 46412 -6303 7 LEGAL SERVICES 893.38 893.38 27700 46412 -6320 6 COMMUNICATIONS 27700 46412 -6322 7 POSTAGE 12.23 12.23 27700 46412 -6330 6 TRANSPORTATION 27700 46412 -6350 6 PRINTING AND DUPLICATING 27700 46412 -6440 6 OTHER EXPENSES 27700 46412 -6470 6 TRANSFERS AND OTHER USES 27700 46412 -6500 5 CAPITAL OUTLAY 27700 46412 -6600 5 DEBT SERVICE R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 52 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 20,306,744.71 1,232,740.00- 7,552,282.29- 12,754,462.42 27800 27800 -1200 5 ACCOUNTS RECEIVABLE 27800 27800 -1250 5 TAXES RECEIVABLE 27800 27800 -1255 6 TAXES RECEIVABLE - CURRENT 9,745.66 6,464.14 3,281.52- 6,464.14 27800 27800 -1265 6 TAXES RECEIVABLE - DELINQUENT 57,432.45 48,289.72- 48,289.72- 9,142.73 27800 27800 -1300 5 DUE FROM OTHER FUNDS 27800 27800 -1305 6 DUE FROM OTHER FUNDS 410,000.00 350,000.00- 410,000.00- 27800 27800 -1320 5 DUE FROM OTHER GOVT UNITS 27800 27800 -1325 6 DUE FROM OTHER GOVT UNITS 39,783.60 29,764.50 10,019.10- 29,764.50 27800 27800 -1500 5 PREPAID ITEMS 27800 27800 -1600 5 ASSETS HELD FOR RESALE 4,221,800.00 2,526,829.00 2,526,829.00 6,748,629.00 27800 27800 -2000 3 LIABILITIES 27800 27800 -2001 4 CURRENT LIABILITIES 27800 27800 -2010 5 ACCOUNTS PAYABLE 27800 27800 -2012 6 MISC ACCOUNTS PAYABLE 14,690.87 14,690.87 14,690.87 27800 27800 -2015 6 VOUCHERS PAYABLE 37,722.53- 75,813.41- 38,090.88- 75,813.41- 27800 27800 -2060 6 CONTRACTS PAYABLE 32,990.14- 32,990.14- 32,990.14- 27800 27800 -2100 5 SALARIES & BENEFITS PAYABLE 27800 27800 -2110 6 SALARIES AND WAGES PAYABLE 880.99- 620.96- 260.03 620.96- 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 53,269.84- 53,269.84- 53,269.84- 27800 27800 -2300 5 DEPOSITS 27800 27800 -2400 5 DEFERRED REVENUE 27800 27800 -2410 6 DEFERRED REVENUE -TAXES 57,432.45- 48,289.72 48,289.72 9,142.73- 27800 27800 -2430 6 DEFERRED REVENUE -OTHER 4,221,800.00- 2,526,829.00- 2,526,829.00- 6,748,629.00- 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 20,727,670.45- 20,727,670.45- 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 832,658.20- 1,701,717.37- 1,701,717.37- 27800 46413 - 4150 -1 9 MKT VALUE CREDIT -T 5,753.00- 5,753.00- 5,753.00- 27800 46413 -4300 5 INTERGOVERNMENTAL REVENUE 27800 46413 -4362 7 COUNTY GRANTS /AID 98,385.50- 58,601.90- 58,601.90- 27800 46413 -4599 5 MISCELLANEOUS REVENUE 27800 46413 -4600 6 MISCELLANEOUS REVENUE R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 53 27800 46413 -4603 7 INTEREST EARNINGS 87,566.89- 727,856.23- 727,856.23- 27800 46413 -4605 7 UNREALIZED INVESTMENT GAIN 9,605.74- 9,605.74- 9,605.74- 27800 46413 -4900 5 OTHER FINANCING SOURCES 27800 46413 -4911 6 SALE OF PROPERTY 47,378.98- 47,378.98- 27800 46413 -4921 6 REFUNDS & REIMBURSEMENTS 10.92- 10.92- 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 2,877.29 32,757.58 32,757.58 27800 46413 -6120 6 RETIREMENT CONTRIBUTIONS 27800 46413 -6122 7 PERA COORDINATED PLAN 179.92 2,046.40 2,046.40 27800 46413 -6125 7 FICA 180.49 2,067.24 2,067.24 27800 46413 -6126 7 MEDICARE CONTRIBUTIONS 42.20 483.44 483.44 27800 46413 -6150 6 WORKER'S COMPENSATION 27800 46413 -6151 7 WORKER'S COMP INSURANCE 19.30 218.99 218.99 27800 46413 -6199 5 SUPPLIES 27800 46413 -6200 6 OFFICE SUPPLIES 27800 46413 -6210 6 OPERATING SUPPLIES 27800 46413 -6219 7 GENERAL OPERATING SUPPLIES 367.53 367.53 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 3,355.42 3,355.42 27800 46413 -6302 7 ARCH, ENG & PLANNING 12,821.34 71,581.81 71,581.81 27800 46413 -6303 7 LEGAL SERVICES 13,937.05 136,855.44 136,855.44 27800 46413 -6307 7 PROFESSIONAL SERVICES 53,400.00 149,687.73 149,687.73 27800 46413 -6320 6 COMMUNICATIONS 27800 46413 -6330 6 TRANSPORTATION 27800 46413 -6331 7 TRAVEL EXPENSE /MILEAGE 251.55 251.55 27800 46413 -6333 7 FREIGHT /DRAYAGE 33.21 33.21 27800 46413 -6340 6 ADVERTISING 27800 46413 -6342 7 LEGAL NOTICES 779.31 779.31 27800 46413 -6350 6 PRINTING AND DUPLICATING 27800 46413 -6351 7 PRINTING 226.11 226.11 27800 46413 -6380 6 UTILITY SERVICES 27800 46413 -6381 7 ELECTRIC 4,646.29 4,646.29 27800 46413 -6382 7 GAS 2.53- 2.53- 27800 46413 -6383 7 WATER 4,138.15 4,138.15 27800 46413 -6385 7 SEWER 5,232.52 5,232.52 27800 46413 -6386 7 STORM SEWER 3,730.90 23,133.70 23,133.70 27800 46413 -6389 7 STREET LIGHTS 246.92 1,666.79 1,666.79 27800 46413 -6400 6 REPAIR & MAINT SERVICES 27800 46413 -6410 6 RENTALS 27800 46413 -6430 6 MISCELLANEOUS 27800 46413 -6440 6 OTHER EXPENSES R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 54 27800 46413 -6441 7 LICENSES, TAXES & FEES 224,860.51 224,860.51 27800 46413 -6449 7 OTHER CONTRACTUAL SERVICE 44,014.71 603,181.51 603,181.51 27800 46413 -6470 6 TRANSFERS AND OTHER USES 27800 46413 -6472 7 ENGINEERING SERVICE TRANSF 7,816.09 7,816.09 7,816.09 27800 46413 -6474 7 DEBT SERVICE FUND TRANSFER 1,898,501.47 1,898,501.47 27800 46413 -6482 7 MISC TRANSFER OUT 2,534,809.00 2,534,809.00 2,534,809.00 27800 46413 -6500 5 CAPITAL OUTLAY 27800 46413 -6501 6 CAPITAL OUTLAY 27800 46413 -6510 7 LAND 3,805,698.30 3,805,698.30 27800 46413 -6530 7 IMPROVEMENTS 54,408.96 1,121,513.45 1,121,513.45 27800 46413 -6600 5 DEBT SERVICE R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 55 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 95,382.20 139,205.51 31,006.42 126,388.62 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 95,382.20- 95,382.20- 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 138,402.23- 276,804.45- 276,804.45- 27900 46414 -4599 5 MISCELLANEOUS REVENUE 27900 46414 -4600 6 MISCELLANEOUS REVENUE 27900 46414 -4603 7 INTEREST EARNINGS 723.87- 929.36- 929.36- 27900 46414 -4605 7 UNREALIZED INVESTMENT GAIN 79.41- 79.41- 79.41- 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 67.70 67.70 27900 46414 -6120 6 RETIREMENT CONTRIBUTIONS 27900 46414 -6122 7 PERA COORDINATED PLAN 4.23 4.23 27900 46414 -6125 7 FICA 4.28 4.28 27900 46414 -6126 7 MEDICARE CONTRIBUTIONS 1.00 1.00 27900 46414 -6150 6 WORKER'S COMPENSATION 27900 46414 -6151 7 WORKER'S COMP INSURANCE .45 .45 27900 46414 -6199 5 SUPPLIES 27900 46414 -6200 6 OFFICE SUPPLIES R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 56 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 597.99 597.99 27900 46414 -6320 6 COMMUNICATIONS 27900 46414 -6330 6 TRANSPORTATION 27900 46414 -6333 7 FREIGHT /DRAYAGE 55.54 55.54 27900 46414 -6340 6 ADVERTISING 27900 46414 -6350 6 PRINTING AND DUPLICATING 27900 46414 -6380 6 UTILITY SERVICES 27900 46414 -6440 6 OTHER EXPENSES 27900 46414 -6600 5 DEBT SERVICE 27900 46414 -6602 6 OTHER DEBT - PRINCIPAL 246,075.61 246,075.61 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 57 28600 28600 -1000 3 ASSETS 28600 28600 -1001 4 CURRENT ASSETS 28600 28600 -1095 5 POOLED CASH & INVESTMENTS 140,730.93 15,491.33- 75,226.05- 65,504.88 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 24,064.43 53,002.77 28,938.34 53,002.77 28600 28600 -1500 5 PREPAID ITEMS 28600 28600 -1510 6 PREPAID ITEMS 3,019.00 3,019.00 3,019.00 28600 28600 -2000 3 LIABILITIES 28600 28600 -2001 4 CURRENT LIABILITIES 28600 28600 -2010 5 ACCOUNTS PAYABLE 28600 28600 -2015 6 VOUCHERS PAYABLE 190.03- 8,002.26- 7,812.23- 8,002.26- 28600 28600 -2100 5 SALARIES & BENEFITS PAYABLE 28600 28600 -2110 6 SALARIES AND WAGES PAYABLE 2,260.71- 6,052.61- 3,791.90- 6,052.61- 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- 13,344.62- 12,144.62- 13,344.62- 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 161,144.62- 161,144.62- 28600 28600 -4000 3 REVENUES AND EXPENSES 28600 28600 -4001 4 REVENUES 28600 28600 -4300 5 INTERGOVERNMENTAL REVENUE 28600 28600 -4340 6 STATE REVENUE 28600 28600 -4359 7 OTHER STATE GRANTS /AID 2,700.00- 2,700.00- 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 651.96 41.15 41.15 28600 28600 -4605 7 UNREALIZED INVESTMENT GAIN 41.15- 41.15- 41.15- 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 -6299 5 OTHER CHARGES & SERVICES 28600 28600 -6300 6 PROFESSIONAL SERVICES R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 58 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 -4340 6 STATE REVENUE 28600 42185 -4359 7 OTHER STATE GRANTS /AID 1,425.80- 5,516.28- 5,516.28- 28600 42185 -4360 6 COUNTY GRANTS 28600 42185 -4362 7 COUNTY GRANTS /AID 2,296.87 43,440.33- 43,440.33- 28600 42185 -4599 5 MISCELLANEOUS REVENUE 28600 42185 -4600 6 MISCELLANEOUS REVENUE 28600 42185 -4603 7 INTEREST EARNINGS .98- .98- 28600 42185 -4612 7 DONATIONS & CONTRIBUTIONS 700.00- 700.00- 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 683.52 5,125.10 5,125.10 28600 42185 -6103 7 WAGES -PART TIME EMPLOYEES 1,627.01 28,485.40 28,485.40 28600 42185 -6110 6 OTHER PAYMENTS -NON INSURANCE 28600 42185 -6120 6 RETIREMENT CONTRIBUTIONS 28600 42185 -6122 7 PERA COORDINATED PLAN 72.92 733.41 733.41 28600 42185 -6123 7 PERA POLICE & FIRE PLAN 79.97 599.18 599.18 28600 42185 -6125 7 FICA 100.86 1,766.17 1,766.17 28600 42185 -6126 7 MEDICARE CONTRIBUTIONS 32.80 483.48 483.48 28600 42185 -6150 6 WORKER'S COMPENSATION 28600 42185 -6151 7 WORKER'S COMP INSURANCE 21.07 242.85 242.85 28600 42185 -6199 5 SUPPLIES 28600 42185 -6200 6 OFFICE SUPPLIES 28600 42185 -6201 7 OFFICE SUPPLIES 19.70 19.70 28600 42185 -6210 6 OPERATING SUPPLIES 28600 42185 -6214 7 CLOTHING & PERSONAL EQUIPM 10.00- 2,024.42 2,024.42 28600 42185 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 28600 42185 -6242 7 MINOR EQUIPMENT 700.00 700.00 700.00 28600 42185 -6299 5 OTHER CHARGES & SERVICES 28600 42185 -6300 6 PROFESSIONAL SERVICES 28600 42185 -6307 7 PROFESSIONAL SERVICES 190.28 682.18 682.18 28600 42185 -6340 6 ADVERTISING 28600 42185 -6400 6 REPAIR & MAINT SERVICES R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 59 28600 42185 -6430 6 MISCELLANEOUS 28600 42185 -6432 7 CONFERENCES AND SCHOOLS 1,698.15 6,835.09 6,835.09 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 -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 20,393.17- 54,874.51- 54,874.51- 28600 42187 -4400 6 CHARGES FOR SERVICES - GENERAL 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 6,219.52 35,780.35 35,780.35 28600 42187 -6102 7 OVERTIME -FT EMPLOYEES 1,064.19 7,029.63 7,029.63 28600 42187 -6120 6 RETIREMENT CONTRIBUTIONS 28600 42187 -6123 7 PERA POLICE & FIRE PLAN 852.19 5,140.06 5,140.06 28600 42187 -6126 7 MEDICARE CONTRIBUTIONS 109.04 655.86 655.86 28600 42187 -6130 6 INSURANCE BENEFITS 28600 42187 -6131 7 CAFETERIA PLAN CONTRIBUTIO 972.88 1,594.62 1,594.62 28600 42187 -6150 6 WORKER'S COMPENSATION 28600 42187 -6151 7 WORKER'S COMP INSURANCE 250.08 1,500.38 1,500.38 28600 42187 -6199 5 SUPPLIES 28600 42187 -6200 6 OFFICE SUPPLIES 28600 42187 -6210 6 OPERATING SUPPLIES 28600 42187 -6219 7 GENERAL OPERATING SUPPLIES 41.20 41.20 41.20 28600 42187 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 28600 42187 -6243 7 MINOR COMPUTER EQUIPMENT 5,006.56 5 5,006.56 28600 42187 -6299 5 OTHER CHARGES & SERVICES 28600 42187 -6300 6 PROFESSIONAL SERVICES 28600 42187 -6320 6 COMMUNICATIONS 28600 42187 -6321 7 TELEPHONE /PAGERS 61.30 267.92 267.92 28600 42187 -6350 6 PRINTING AND DUPLICATING 28600 42187 -6400 6 REPAIR & MAINT SERVICES 28600 42187 -6410 6 RENTALS 28600 42187 -6415 7 OTHER EQUIPMENT 3,019.00- 604.32 604.32 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 60 28600 42187 -6420 6 IS SERVICES /LICENSES /FEES 28600 42187 -6430 6 MISCELLANEOUS 28600 42187 -6434 7 DUES & SUBSCRIPTIONS 25.00 25.00 28600 42187 -6440 6 OTHER EXPENSES 28600 42187 -6600 5 DEBT SERVICE 28600 42188 -4000 3 REVENUES AND EXPENSES 28600 42188 -4001 4 REVENUES 28600 42188 -4300 5 INTERGOVERNMENTAL REVENUE 28600 42188 -4340 6 STATE REVENUE 28600 42188 -4359 7 OTHER STATE G RANTS /AID 20,136.05- 20,136.05- 20,136.05- 28600 42188 -6001 4 EXPENDITURES /EXPENSES 28600 42188 -6099 5 PERSONAL SERVICES 28600 42188 -6100 6 WAGES AND SALARIES 28600 42188 -6101 7 WAGES & SALARIES -FT EMPLOY 6,294.63 14,353.92 14,353.92 28600 42188 -6120 6 RETIREMENT CONTRIBUTIONS 28600 42188 -6123 7 PERA POLICE & FIRE PLAN 736.49 1,679.44 1,679.44 28600 42188 -6126 7 MEDICARE CONTRIBUTIONS 97.75 219.73 219.73 28600 42188 -6130 6 INSURANCE BENEFITS 28600 42188 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1,901.97 3,364.89 3,364.89 28600 42188 -6150 6 WORKER'S COMPENSATION 28600 42188 -6151 7 WORKER'S COMP INSURANCE 227.18 518.07 518.07 28600 42188 -6199 5 SUPPLIES 28600 42188 -6200 6 OFFICE SUPPLIES 28600 42188 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 28600 42188 -6299 5 OTHER CHARGES & SERVICES 28600 42188 -6300 6 PROFESSIONAL SERVICES 28600 42188 -6320 6 COMMUNICATIONS 28600 42188 -6350 6 PRINTING AND DUPLICATING 28600 42188 -6400 6 REPAIR & MAINT SERVICES 28600 42188 -6410 6 RENTALS 28600 42188 -6440 6 OTHER EXPENSES 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 61 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 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 79.29- 1,631.01- 1,631.01- 28600 42215 -4900 5 OTHER FINANCING SOURCES 28600 42215 -6001 4 EXPENDITURES /EXPENSES 28600 42215 -6199 5 SUPPLIES 28600 42215 -6200 6 OFFICE SUPPLIES 28600 42215 -6201 7 OFFICE SUPPLIES 155.76 155.76 28600 42215 -6210 6 OPERATING SUPPLIES 28600 42215 -6219 7 GENERAL OPERATING SUPPLIES 448.23 448.23 28600 42215 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 28600 42215 -6242 7 MINOR EQUIPMENT 11,470.50 11,470.50 28600 42215 -6299 5 OTHER CHARGES & SERVICES 28600 42215 -6400 6 REPAIR & MAINT SERVICES 28600 42215 -6402 7 EQUIPMENT SERVICES 402.47 402.47 28600 42215 -6420 6 IS SERVICES /LICENSES /FEES 28600 42215 -6430 6 MISCELLANEOUS 28600 42215 -6440 6 OTHER EXPENSES 28600 42215 -6460 6 CENTRAL GARAGE CHARGES 28600 42215 -6470 6 TRANSFERS AND OTHER USES 28600 42215 -6482 7 MISC TRANSFER OUT 57,459.15 57,459.15 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 -4340 6 STATE REVENUE 28600 45020 -4399 5 CHARGES FOR SERVICES 28600 45020 -4470 6 CHARGES FOR SERVICES -CARS 28600 45020 -4473 7 CHILDREN RECREATION PROGRA 1,005.00- 1,005.00- 28600 45020 -4480 6 CHARGES FOR SERVICES -COMM CTR 28600 45020 -4492 7 SPECIAL EVENTS 374.00- 11,430.56- 11,430.56- 28600 45020 -4599 5 MISCELLANEOUS REVENUE 28600 45020 -4600 6 MISCELLANEOUS REVENUE 28600 45020 -4603 7 INTEREST EARNINGS 947.84- 3,832.79- 3,832.79- R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 62 28600 45020 -4612 7 DONATIONS & CONTRIBUTIONS 1,004.75- 15,283.78- 15,283.78- 28600 45020 -4900 5 OTHER FINANCING SOURCES 28600 45020 -4921 6 REFUNDS & REIMBURSEMENTS 292.44- 292.44- 28600 45020 -6001 4 EXPENDITURES /EXPENSES 28600 45020 -6099 5 PERSONAL SERVICES 28600 45020 -6100 6 WAGES AND SALARIES 28600 45020 -6103 7 WAGES -PART TIME EMPLOYEES 1,241.15 4,662.09 4,662.09 28600 45020 -6120 6 RETIREMENT CONTRIBUTIONS 28600 45020 -6122 7 PERA COORDINATED PLAN 10.26 63.64 63.64 28600 45020 -6125 7 FICA 76.96 289.09 289.09 28600 45020 -6126 7 MEDICARE CONTRIBUTIONS 18.00 67.60 67.60 28600 45020 -6150 6 WORKER'S COMPENSATION 28600 45020 -6151 7 WORKER'S COMP INSURANCE 15.28 57.38 57.38 28600 45020 -6199 5 SUPPLIES 28600 45020 -6210 6 OPERATING SUPPLIES 28600 45020 -6219 7 GENERAL OPERATING SUPPLIES 798.06 7,221.96 7,221.96 28600 45020 -6220 6 REPAIR & MAINT SUPPLIES 28600 45020 -6299 5 OTHER CHARGES & SERVICES 28600 45020 -6300 6 PROFESSIONAL SERVICES 28600 45020 -6307 7 PROFESSIONAL SERVICES 150.00 182.00 182.00 28600 45020 -6330 6 TRANSPORTATION 28600 45020 -6340 6 ADVERTISING 28600 45020 -6349 7 OTHER ADVERTISING 398.40 398.40 28600 45020 -6350 6 PRINTING AND DUPLICATING 28600 45020 -6351 7 PRINTING 700.00 700.00 28600 45020 -6410 6 RENTALS 28600 45020 -6430 6 MISCELLANEOUS 28600 45020 -6431 7 SPECIAL EVENTS 11,818.85 11,818.85 28600 45020 -6440 6 OTHER EXPENSES 28600 45020 -6449 7 OTHER CONTRACTUAL SERVICE 6,985.14 6,985.14 28600 45020 -6600 5 DEBT SERVICE 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 -4599 5 MISCELLANEOUS REVENUE 28600 45116 -4600 6 MISCELLANEOUS REVENUE 28600 45116 -4900 5 OTHER FINANCING SOURCES 28600 45116 -6001 4 EXPENDITURES /EXPENSES 28600 45116 -6099 5 PERSONAL SERVICES 28600 45116 -6100 6 WAGES AND SALARIES 28600 45116 -6110 6 OTHER PAYMENTS -NON INSURANCE 28600 45116 -6120 6 RETIREMENT CONTRIBUTIONS 28600 45116 -6130 6 INSURANCE BENEFITS 28600 45116 -6140 6 UNEMPLOYMENT COMPENSATION R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 63 28600 45116 -6150 6 WORKER'S COMPENSATION 28600 45116 -6199 5 SUPPLIES 28600 45116 -6200 6 OFFICE SUPPLIES 28600 45116 -6210 6 OPERATING SUPPLIES 28600 45116 -6299 5 OTHER CHARGES & SERVICES 28600 45116 -6300 6 PROFESSIONAL SERVICES 28600 45116 -6320 6 COMMUNICATIONS 28600 45116 -6350 6 PRINTING AND DUPLICATING 28600 45116 -6430 6 MISCELLANEOUS 28600 45116 -6490 6 OTHER MISC COSTS /EXPENSES 28600 45116 -6600 5 DEBT SERVICE 28600 46315 -4900 5 OTHER FINANCING SOURCES 28600 46315 -6099 5 PERSONAL SERVICES 28600 46315 -6100 6 WAGES AND SALARIES R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 64 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 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 65 30200 30200 -1000 3 ASSETS 30200 30200 -1001 4 CURRENT ASSETS 30200 30200 -1005 5 CASH AND CASH EQUIVALENTS 30200 30200 -1200 5 ACCOUNTS RECEIVABLE 30200 30200 -1250 5 TAXES RECEIVABLE 30200 30200 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 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 -2400 5 DEFERRED REVENUE 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 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 -4900 5 OTHER FINANCING SOURCES 30200 47512 -6001 4 EXPENDITURES /EXPENSES 30200 47512 -6600 5 DEBT SERVICE R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 66 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 483,194.53 483,194.53- 30300 30300 -1200 5 ACCOUNTS RECEIVABLE 30300 30300 -1250 5 TAXES RECEIVABLE 30300 30300 -1255 6 TAXES RECEIVABLE - CURRENT 995.53 995.53- 30300 30300 -1265 6 TAXES RECEIVABLE - DELINQUENT 18,770.75 18,770.75- 30300 30300 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30300 30300 -1275 6 SPEC ASSESS REC- CURRENT 592.84 592.84- 30300 30300 -1285 6 SPEC ASSESS REC- DELINQUENT 3,283.87 3,283.87- 30300 30300 -1300 5 DUE FROM OTHER FUNDS 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 18,770.75- 18,770.75 30300 30300 -2420 6 DEFERRED REVENUE -SPEC ASSESS 3,283.87- 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 484,782.90- 484,782.90- 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 -4120 7 DELINQUENT AD VALOREM TAXE 1,228.14- 1,228.14- 30300 47513 -4599 5 MISCELLANEOUS REVENUE 30300 47513 -4600 6 MISCELLANEOUS REVENUE 30300 47513 -4601 7 SPECIAL ASSESSMENTS 175.80- 175.80- 30300 47513 -4603 7 INTEREST EARNINGS 7,125.57- 7,125.57- 30300 47513 -4900 5 OTHER FINANCING SOURCES 30300 47513 -4918 6 EQUITY TRANSFER 327,731.05 327,731.05 30300 47513 -6001 4 EXPENDITURES /EXPENSES 30300 47513 -6600 5 DEBT SERVICE 30300 47513 -6601 6 BOND PRINCIPAL 160,000.00 160,000.00 30300 47513 -6611 6 BOND INTEREST 4,080.00 4,080.00 30300 47513 -6621 6 PAYING AGENT /OTHER FEES 1,501.36 1,501.36 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 67 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 117,791.50 33,033.53 290,233.42 408,024.92 30400 30400 -1200 5 ACCOUNTS RECEIVABLE 30400 30400 -1250 5 TAXES RECEIVABLE 30400 30400 -1255 6 TAXES RECEIVABLE - CURRENT 258.03 258.03 258.03 30400 30400 -1265 6 TAXES RECEIVABLE - DELINQUENT 1,860.78- 16,909.97 16,909.97 30400 30400 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30400 30400 -1275 6 SPEC ASSESS REC- CURRENT 785.72 764.18 21.54- 764.18 30400 30400 -1285 6 SPEC ASSESS REC- DELINQUENT 7,370.80 6,349.79- 3,065.92- 4,304.88 30400 30400 -1290 6 SPEC ASSESS REC- DEFERRED 55,574.66 55,574.66- 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 -2410 6 DEFERRED REVENUE -TAXES 1,860.78 16,909.97- 16,909.97- 30400 30400 -2420 6 DEFERRED REVENUE -SPEC ASSESS 62,945.46- 61,924.45 58,640.58 4,304.88- 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 118,577.22- 118,577.22- 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 -4101 7 CURRENT AD VALOREM TAXES 35.57- 35.57- 35.57- 30400 47514 -4120 7 DELINQUENT AD VALOREM TAXE 875.92- 875.92- 875.92- 30400 47514 -4599 5 MISCELLANEOUS REVENUE 30400 47514 -4600 6 MISCELLANEOUS REVENUE 30400 47514 -4601 7 SPECIAL ASSESSMENTS 30,613.50- 59,456.31- 59,456.31- 30400 47514 -4603 7 INTEREST EARNINGS 2,336.90- 9,829.57- 9,829.57- 30400 47514 -4605 7 UNREALIZED INVESTMENT GAIN 256.35- 256.35- 256.35- 30400 47514 -4900 5 OTHER FINANCING SOURCES 30400 47514 -4918 6 EQUITY TRANSFER 327,731.05- 327,731.05- 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 6,925.00 6,925.00 30400 47514 -6621 6 PAYING AGENT /OTHER FEES 62.50 789.86 789.86 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 68 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 69 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 -6470 6 TRANSFERS AND OTHER USES 30500 47515 -6600 5 DEBT SERVICE R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 70 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 30600 47517 -4100 6 AD VALOREM TAXES 30600 47517 -4300 5 INTERGOVERNMENTAL REVENUE 30600 47517 -4340 6 STATE REVENUE 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 71 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 300,865.30 35,057.41 33,162.63- 267,702.67 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 1,248.61 936.17 312.44- 936.17 30700 30700 -1285 6 SPEC ASSESS REC- DELINQUENT 2,548.12 1,481.11- 1,481.11- 1,067.01 30700 30700 -1290 6 SPEC ASSESS REC- DEFERRED 108,212.44 58,059.37- 58,059.37- 50,153.07 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 110,760.56- 59,540.48 59,540.48 51,220.08- 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 302,113.91- 302,113.91- 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 34,292.17- 66,839.07- 66,839.07- 30700 47516 -4603 7 INTEREST EARNINGS 1,533.22- 10,329.14- 10,329.14- 30700 47516 -4605 7 UNREALIZED INVESTMENT GAIN 168.19- 168.19- 168.19- 30700 47516 -4606 7 OTHER REVENUE .89- .89- 30700 47516 -6001 4 EXPENDITURES /EXPENSES 30700 47516 -6600 5 DEBT SERVICE 30700 47516 -6601 6 BOND PRINCIPAL 100,000.00 100,000.00 30700 47516 -6611 6 BOND INTEREST 10,165.00 10,165.00 30700 47516 -6621 6 PAYING AGENT /OTHER FEES 647.36 647.36 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 72 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 344,730.65 63,749.51 42,027.39- 302,703.26 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 1,883.54 366.77 1,516.77- 366.77 30800 30800 -1285 6 SPEC ASSESS REC- DELINQUENT 3,896.18 770.58 770.58 4,666.76 30800 30800 -1290 6 SPEC ASSESS REC- DEFERRED 318,694.58 109,478.57- 109,478.57- 209,216.01 30800 30800 -1300 5 DUE FROM OTHER FUNDS 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 322,590.76- 108,707.99 108,707.99 213,882.77- 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 346,614.19- 346,614.19- 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 62,192.41- 128,291.17- 128,291.17- 30800 47518 -4603 7 INTEREST EARNINGS 1,733.69- 10,225.36- 10,225.36- 30800 47518 -4605 7 UNREALIZED INVESTMENT GAIN 190.18- 190.18- 190.18- 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 INTEREST 26,216.25 26,216.25 30800 47518 -6621 6 PAYING AGENT /OTHER FEES 1,034.62 1,034.62 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 73 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 519,992.94 26,281.56 19,116.87- 500,876.07 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 1,151.29 186.46 964.83- 186.46 30900 30900 -1285 6 SPEC ASSESS REC- DELINQUENT 3,728.64 2,226.84- 2,226.84- 1,501.80 30900 30900 -1290 6 SPEC ASSESS REC- DEFERRED 141,770.80 38,088.10- 38,088.10- 103,682.70 30900 30900 -1300 5 DUE FROM OTHER FUNDS 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 145,499.44- 40,314.94 40,314.94 105,184.50- 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 521,144.23- 521,144.23- 30900 47519 -4000 3 REVENUES AND EXPENSES 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 23,284.65- 48,601.68- 48,601.68- 30900 47519 -4603 7 INTEREST EARNINGS 2,868.69- 21,732.30- 21,732.30- 30900 47519 -4605 7 UNREALIZED INVESTMENT GAIN 314.68- 314.68- 314.68- 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 14,728.75 14,728.75 30900 47519 -6621 6 PAYING AGENT /OTHER FEES 1,001.61 1,001.61 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 74 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 374,124.30 25,594.28 25,252.51 - 348,871.79 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 98.02 772.31 674.29 772.31 31000 31000 -1285 6 SPEC ASSESS REC- DELINQUENT 3,556.36 24.58 24.58 3,580.94 31000 31000 -1290 6 SPEC ASSESS REC- DEFERRED 165,694.46 40,639.03- 40,639.03- 125,055.43 31000 31000 -1300 5 DUE FROM OTHER FUNDS 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 169,250.82- 40,614.45 40,614.45 128,636.37- 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 374,222.32- 374,222.32- 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 24,149.30- 53,106.90- 53,106.90- 31000 47520 -4603 7 INTEREST EARNINGS 1,998.11- 14,720.31- 14,720.31- 31000 47520 -4605 7 UNREALIZED INVESTMENT GAIN 219.18- 219.18- 219.18- 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 15,410.00 15,410.00 31000 47520 -6621 6 PAYING AGENT /OTHER FEES 2,214.61 2,214.61 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 75 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 293,579.75 59,516.00 14,668.24- 278,911.51 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 920.96 192.31 728.65- 192.31 31100 31100 -1285 6 SPEC ASSESS REC- DELINQUENT 3,786.82 817.51 817.51 4,604.33 31100 31100 -1290 6 SPEC ASSESS REC- DEFERRED 494,100.15 94,024.63- 94,024.63- 400,075.52 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 -2400 5 DEFERRED REVENUE 31100 31100 -2420 6 DEFERRED REVENUE -SPEC ASSESS 497,886.97- 93,207.12 93,207.12 404,679.85- 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 294,500.71- 294,500.71- 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 57,935.66- 126,855.84- 126,855.84- 31100 47521 -4603 7 INTEREST EARNINGS 1,597.42- 9,314.85- 9,314.85- 31100 47521 -4605 7 UNREALIZED INVESTMENT GAIN 175.23- 175.23- 175.23- 31100 47521 -4606 7 OTHER REVENUE .05- .05- 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 25, 508.75 25, 508.75 31100 47521 -6621 6 PAYING AGENT /OTHER FEES 1,234.11 1,234.11 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 76 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 416,550.07 47,667.75 660.95- 415,889.12 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 961.94 784.26 177.68- 784.26 31200 31200 -1285 6 SPEC ASSESS REC- DELINQUENT 2,572.59 191.19 191.19 2,763.78 31200 31200 -1290 6 SPEC ASSESS REC- DEFERRED 478,174.65 93,222.72- 93,222.72- 384,951.93 31200 31200 -1300 5 DUE FROM OTHER FUNDS 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 480,747.24- 93,031.53 93,031.53 387,715.71- 31200 31200 -2701 5 LONG TERM DEBT 31200 31200 -2720 6 BONDS PAYABLE 31200 31200 -3000 3 FUND EQUITY 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 417,512.01- 417,512.01- 31200 47522 -4000 3 REVENUES AND EXPENSES 31200 47522 -4001 4 REVENUES 31200 47522 -4599 5 MISCELLANEOUS REVENUE 31200 47522 -4600 6 MISCELLANEOUS REVENUE 31200 47522 -4601 7 SPECIAL ASSESSMENTS 45,808.78- 120,083.73- 120,083.73- 31200 47522 -4603 7 INTEREST EARNINGS 2,381.94- 16,211.46- 16,211.46- 31200 47522 -4605 7 UNREALIZED INVESTMENT GAIN 261.29- 261.29- 261.29- 31200 47522 -6001 4 EXPENDITURES /EXPENSES 31200 47522 -6600 5 DEBT SERVICE 31200 47522 -6601 6 BOND PRINCIPAL 110,000.00 110,000.00 31200 47522 -6611 6 BOND INTEREST 26,282.50 26,282.50 31200 47522 -6621 6 PAYING AGENT /OTHER FEES 1,112.61 1,112.61 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 77 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 1,097,603.13 370,089.43 58,797.10 1,156,400.23 31300 31300 -1200 5 ACCOUNTS RECEIVABLE 31300 31300 -1250 5 TAXES RECEIVABLE 31300 31300 -1255 6 TAXES RECEIVABLE - CURRENT 7,145.93 6,906.19 239.74- 6,906.19 31300 31300 -1265 6 TAXES RECEIVABLE - DELINQUENT 33,034.25 12,180.07 12,180.07 45,214.32 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 33,034.25- 12,180.07- 12,180.07- 45,214.32- 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 1,104,749.06- 1,104,749.06- 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 364,872.30- 729,386.12- 729,386.12- 31300 47523 -4120 7 DELINQUENT AD VALOREM TAXE 4,773.69- 12,078.06- 12,078.06- 31300 47523 -4599 5 MISCELLANEOUS REVENUE 31300 47523 -4600 6 MISCELLANEOUS REVENUE 31300 47523 -4603 7 INTEREST EARNINGS 6,623.10- 31,689.30- 31,689.30- 31300 47523 -4605 7 UNREALIZED INVESTMENT GAIN 726.53- 726.53- 726.53- 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 590,000.00 590,000.00 31300 47523 -6611 6 BOND INTEREST 124,690.00 124,690.00 31300 47523 -6621 6 PAYING AGENT /OTHER FEES 632.65 632.65 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 78 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 237,151.37 106,344.25 258,034.36 495,185.73 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 3,959.71 2,351.87 3,959.71 31400 31400 -1285 6 SPEC ASSESS REC- DELINQUENT 5,797.84 7,626.24 7,626.24 13,424.08 31400 31400 -1290 6 SPEC ASSESS REC- DEFERRED 1,236,698.22 208,087.41 - 208,087.41 - 1,028,610.81 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- 200,461.17 200,461.17 1,042,034.89- 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 31400 -3520 6 FUND BALANCE RES FOR DEBT SERV 238,759.21- 238,759.21- 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 107,156.75- 278,709.26- 278,709.26- 31400 47524 -4603 7 INTEREST EARNINGS 2,836.10- 15,996.07- 15,996.07- 31400 47524 -4605 7 UNREALIZED INVESTMENT GAIN 311.11- 311.11- 311.11- 31400 47524 -4900 5 OTHER FINANCING SOURCES 31400 47524 -6001 4 EXPENDITURES /EXPENSES 31400 47524 -6600 5 DEBT SERVICE 31400 47524 -6611 6 BOND INTEREST 33,170.21 33,170.21 31400 47524 -6621 6 PAYING AGENT /OTHER FEES 1,460.00 1,460.00 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 79 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 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 80 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 47612 -4000 3 REVENUES AND EXPENSES 37700 47612 -4001 4 REVENUES 37700 4761 2 -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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 81 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 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 82 37900 37900 -1000 3 ASSETS 37900 37900 -1001 4 CURRENT ASSETS 37900 37900 -1005 5 CASH AND CASH EQUIVALENTS 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 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 495,000.11- 495,000.11- 37900 47614 -6001 4 EXPENDITURES /EXPENSES 37900 47614 -6470 6 TRANSFERS AND OTHER USES 37900 47614 -6600 5 DEBT SERVICE 37900 47614 -6601 6 BOND PRINCIPAL 425,000.00 425,000.00 37900 47614 -6611 6 BOND INTEREST 69,367.50 69,367.50 37900 47614 -6621 6 PAYING AGENT /OTHER FEES 632.61 632.61 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 83 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 2,534,809.00 2,534,809.00 2,534,809.00 38000 38000 -1200 5 ACCOUNTS RECEIVABLE 38000 38000 -1250 5 TAXES RECEIVABLE 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 2,534,809.00- 3,938,310.36- 3,938,310.36- 38000 47615 -6001 4 EXPENDITURES /EXPENSES 38000 47615 -6600 5 DEBT SERVICE 38000 47615 -6601 6 BOND PRINCIPAL 625,000.00 625,000.00 38000 47615 -6611 6 BOND INTEREST 777,868.75 777,868.75 38000 47615 -6621 6 PAYING AGENT /OTHER FEES 632.61 632.61 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 84 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 584,297.55 107,644.65 51,271.95 635,569.50 40100 40100 -1200 5 ACCOUNTS RECEIVABLE 40100 40100 -1215 6 MISC ACCOUNTS RECEIVABLE 1,662.24 1,662.24 1,662.24 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 792,488.00 792,488.00 40100 40100 -2000 3 LIABILITIES 40100 40100 -2001 4 CURRENT LIABILITIES 40100 40100 -2010 5 ACCOUNTS PAYABLE 40100 40100 -2012 6 MISC ACCOUNTS PAYABLE 10,445.25 950.35 9,494.90- 950.35 40100 40100 -2015 6 VOUCHERS PAYABLE 10,445.25- 9,650.35- 794.90 9,650.35- 40100 40100 -2060 6 CONTRACTS PAYABLE 27,353.05- 1,269.00- 26,084.05 1,269.00- 40100 40100 -2100 5 SALARIES & BENEFITS PAYABLE 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 792,488.00- 792,488.00- 40100 40100 -3660 5 UNRESERVED FUND BALANCE 556,944.50- 556,944.50- 40100 40100 -4000 3 REVENUES AND EXPENSES 40100 40100 -4001 4 REVENUES 40100 40100 -4300 5 INTERGOVERNMENTAL REVENUE 40100 40100 -4340 6 STATE REVENUE 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 3,639.55- 27,076.50- 27,076.50- 40100 40100 -4605 7 UNREALIZED INVESTMENT GAIN 399.24- 399.24- 399.24- 40100 40100 -4606 7 OTHER REVENUE 100.00 200.00- 200.00- 40100 40100 -4612 7 DONATIONS & CONTRIBUTIONS 1,662.24- 27,379.98- 27,379.98- 40100 40100 -4900 5 OTHER FINANCING SOURCES 40100 40100 -4911 6 SALE OF PROPERTY 1,097.80- 1,097.80- 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 85 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 2,400.00 2,400.00 40100 40100 -6299 5 OTHER CHARGES & SERVICES 40100 40100 -6300 6 PROFESSIONAL SERVICES 40100 40100 -6302 7 ARCH, ENG & PLANNING 48,438.40 48,438.40 40100 40100 -6303 7 LEGAL SERVICES 392.32 392.32 40100 40100 -6307 7 PROFESSIONAL SERVICES 295.35 851.39 851.39 40100 40100 -6320 6 COMMUNICATIONS 40100 40100 -6330 6 TRANSPORTATION 40100 40100 -6340 6 ADVERTISING 40100 40100 -6342 7 LEGAL NOTICES 512.19 512.19 40100 40100 -6350 6 PRINTING AND DUPLICATING 40100 40100 -6351 7 PRINTING 2,193.87 2,193.87 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 10,560.00 10,560.00 40100 40100 -6470 6 TRANSFERS AND OTHER USES 40100 40100 -6472 7 ENGINEERING SERVICE TRANSF 194.85 194.85 194.85 40100 40100 -6500 5 CAPITAL OUTLAY 40100 40100 -6501 6 CAPITAL OUTLAY 40100 40100 -6530 7 IMPROVEMENTS 30,772.94 45,292.26 45,292.26 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 86 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 262,795.36 678,794.93- 202,514.78- 60,280.58 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 56,056.08 678,040.94 621,984.86 678,040.94 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 -2100 5 SALARIES & BENEFITS PAYABLE 40200 40200 -2200 5 DUE TO OTHER FUNDS 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 -3660 5 UNRESERVED FUND BALANCE 318,851.44- 318,851.44- 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, STREE 90,000.00- 90,000.00- 40200 40200 -4344 7 MUNICIPAL STATE AID, STREE 678,040.94- 1,098,845.08- 1,098,845.08- 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 345.25- 25,264.42- 25,264.42- 40200 40200 -4605 7 UNREALIZED INVESTMENT GAIN 37.87- 37.87- 37.87- 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 1,137.11 21,679.97 21,679.97 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 87 40200 40200 -6226 7 SIGNS & STRIPING MATERIALS 3,001.08 3,001.08 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 35,899.22 35,899.22 40200 40200 -6410 6 RENTALS 40200 40200 -6440 6 OTHER EXPENSES 40200 40200 -6470 6 TRANSFERS AND OTHER USES 40200 40200 -6476 7 CAPITAL PROJECT FUND TRANS 678,040.94 734,097.02 734,097.02 40200 40200 -6500 5 CAPITAL OUTLAY 40200 40200 -6501 6 CAPITAL OUTLAY R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 88 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 1,326,629.88 8,916.93 76,371.69 1,403,001.57 40600 40600 -1200 5 ACCOUNTS RECEIVABLE 40600 40600 -1300 5 DUE FROM OTHER FUNDS 40600 40600 -1320 5 DUE FROM OTHER GOVT UNITS 40600 40600 -2000 3 LIABILITIES 40600 40600 -2001 4 CURRENT LIABILITIES 40600 40600 -2010 5 ACCOUNTS PAYABLE 40600 40600 -2015 6 VOUCHERS PAYABLE 23,148.00- 23,148.00- 23,148.00- 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 1,326,629.88- 1,326,629.88- 40600 40600 -4000 3 REVENUES AND EXPENSES 40600 40600 -4001 4 REVENUES 40600 40600 -4360 6 COUNTY GRANTS 40600 40600 -4599 5 MISCELLANEOUS REVENUE 40600 40600 -4600 6 MISCELLANEOUS REVENUE 40600 40600 -4603 7 INTEREST EARNINGS 8,035.47- 66,732.61- 66,732.61- 40600 40600 -4605 7 UNREALIZED INVESTMENT GAIN 881.46- 881.46- 881.46- 40600 40600 -4606 7 OTHER REVENUE 169,019.26- 169,019.26- 40600 40600 -6001 4 EXPENDITURES /EXPENSES 40600 40600 -6120 6 RETIREMENT CONTRIBUTIONS 40600 40600 -6150 6 WORKER'S COMPENSATION 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 -6403 7 BLDGS /FACILITIES MAINT SER 23,148.00 183,409.64 183,409.64 40600 40600 -6440 6 OTHER EXPENSES 40600 40600 -6500 5 CAPITAL OUTLAY 40600 40600 -6501 6 CAPITAL OUTLAY R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 89 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 262,206.46- 3,329,704.96 792,356.24- 1,054,562.70- 40700 40700 -1200 5 ACCOUNTS RECEIVABLE 40700 40700 -1205 6 ACCOUNTS RECEIVABLE - BILLED 16,329.75 15,241.05 62,923.94 79,253.69 40700 40700 -1215 6 MISC ACCOUNTS RECEIVABLE 61,708.50- 61,708.50- 61,708.50- 40700 40700 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 40700 40700 -1275 6 SPEC ASSESS REC- CURRENT 7,706.05 2,261.56 5,444.49- 2,261.56 40700 40700 -1285 6 SPEC ASSESS REC- DELINQUENT 1,324.42 7,180.85 7,180.85 8,505.27 40700 40700 -1290 6 SPEC ASSESS REC- DEFERRED 133,189.39 472,870.87- 873,683.12 1,006,872.51 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 -2012 6 MISC ACCOUNTS PAYABLE 1,449.70- 1,449.70- 1,449.70- 40700 40700 -2015 6 VOUCHERS PAYABLE 44,909.87- 15,875.33- 29,034.54 15,875.33- 40700 40700 -2060 6 CONTRACTS PAYABLE 197,560.36- 238,345.65- 40,785.29- 238,345.65- 40700 40700 -2100 5 SALARIES & BENEFITS PAYABLE 40700 40700 -2110 6 SALARIES AND WAGES PAYABLE 2,298.90- 2,298.90 40700 40700 -2200 5 DUE TO OTHER FUNDS 40700 40700 -2250 5 DUE TO OTHER GOVERNMENT UNITS 40700 40700 -2400 5 DEFERRED REVENUE 40700 40700 -2420 6 DEFERRED REVENUE -SPEC ASSESS 134,513.81- 465,690.02 880,863.97- 1,015,377.78- 40700 40700 -2430 6 DEFERRED REVENUE -OTHER 36,360.00- 36,360.00 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 519,299.79 519,299.79 40700 40700 -4000 3 REVENUES AND EXPENSES 40700 40700 -4001 4 REVENUES 40700 40700 -4300 5 INTERGOVERNMENTAL REVENUE 40700 40700 -4310 6 FEDERAL REVENUE 40700 40700 -4340 6 STATE REVENUE 40700 40700 -4360 6 COUNTY GRANTS 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 22,885.50 5,906.75 5,906.75 40700 40700 -4434 7 DISEASED TREE REMOVAL 38,005.50 4,474.02- 4,474.02- 40700 40700 -4599 5 MISCELLANEOUS REVENUE R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 90 40700 40700 -4600 6 MISCELLANEOUS REVENUE 40700 40700 -4601 7 SPECIAL ASSESSMENTS 31,388.51- 476,801.08- 476,801.08- 40700 40700 -4602 7 SPECIAL ASSESS - PENALTIES & 4,984.83- 5,093.05- 5,093.05- 40700 40700 -4606 7 OTHER REVENUE 36,063.92- 36,063.92- 40700 40700 -4607 7 SPEC ASSESS INTEREST 397.52- 397.52- 40700 40700 -4900 5 OTHER FINANCING SOURCES 40700 40700 -4915 6 TRANSFERS IN 704,850.94- 760,907.02- 760,907.02- 40700 40700 -4921 6 REFUNDS & REIMBURSEMENTS 656.53- 656.53- 40700 40700 -6001 4 EXPENDITURES /EXPENSES 40700 40700 -6099 5 PERSONAL SERVICES 40700 40700 -6100 6 WAGES AND SALARIES 40700 40700 -6110 6 OTHER PAYMENTS -NON INSURANCE 40700 40700 -6120 6 RETIREMENT CONTRIBUTIONS 40700 40700 -6130 6 INSURANCE BENEFITS 40700 40700 -6140 6 UNEMPLOYMENT COMPENSATION 40700 40700 -6150 6 WORKER'S COMPENSATION 40700 40700 -6199 5 SUPPLIES 40700 40700 -6200 6 OFFICE SUPPLIES 40700 40700 -6210 6 OPERATING SUPPLIES 40700 40700 -6219 7 GENERAL OPERATING SUPPLIES 1,382.80 1,382.80 40700 40700 -6220 6 REPAIR & MAINT SUPPLIES 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 16,357.76 154,369.47 154,369.47 40700 40700 -6303 7 LEGAL SERVICES 637.21 637.21 40700 40700 -6307 7 PROFESSIONAL SERVICES 18,908.57 50,072.31 50,072.31 40700 40700 -6320 6 COMMUNICATIONS 40700 40700 -6321 7 TELEPHONE /PAGERS 21.48- 614.96 614.96 40700 40700 -6330 6 TRANSPORTATION 40700 40700 -6340 6 ADVERTISING 40700 40700 -6342 7 LEGAL NOTICES 2,111.75 2,111.75 40700 40700 -6350 6 PRINTING AND DUPLICATING 40700 40700 -6351 7 PRINTING 2,642.11 2,642.11 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 2,262.84 73,715.40 73,715.40 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 2,055.00 2,055.00 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 91 40700 40700 -6460 6 CENTRAL GARAGE CHARGES 40700 40700 -6470 6 TRANSFERS AND OTHER USES 40700 40700 -6472 7 ENGINEERING SERVICE TRANSF 194,336.07 194,336.07 194,336.07 40700 40700 -6490 6 OTHER MISC COSTS /EXPENSES 40700 40700 -6499 7 EXPENSES REIMBURSED 3,257,496.99- 3,257,496.99- 3,257,496.99- 40700 40700 -6500 5 CAPITAL OUTLAY 40700 40700 -6501 6 CAPITAL OUTLAY 40700 40700 -6510 7 LAND 24,166.89 24,166.89 40700 40700 -6530 7 IMPROVEMENTS 676,158.12 4,800,839.60 4,800,839.60 40700 40700 -6600 5 DEBT SERVICE 40700 40700 -6621 6 PAYING AGENT /OTHER FEES 166.65 166.65 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 92 40800 40800 -1000 3 ASSETS 40800 40800 -1001 4 CURRENT ASSETS 40800 40800 -1095 5 POOLED CASH & INVESTMENTS 260,863.87 2,685.21 161,630.26 422,494.13 40800 40800 -1200 5 ACCOUNTS RECEIVABLE 40800 40800 -2000 3 LIABILITIES 40800 40800 -2001 4 CURRENT LIABILITIES 40800 40800 -2010 5 ACCOUNTS PAYABLE 40800 40800 -2015 6 VOUCHERS PAYABLE 64,527.35- 20,478.75- 44,048.60 20,478.75- 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 196,336.52- 196,336.52- 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 2,419.77- 15,921.17- 15,921.17- 40800 40800 -4605 7 UNREALIZED INVESTMENT GAIN 265.44- 265.44- 265.44- 40800 40800 -4900 5 OTHER FINANCING SOURCES 40800 40800 -4915 6 TRANSFERS IN 230,000.00- 230,000.00- 40800 40800 -6001 4 EXPENDITURES /EXPENSES 40800 40800 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 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 20,478.75 20,478.75 20,478.75 40800 40800 -6540 7 EQUIPMENT & MACHINERY 20,029.00 20,029.00 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 93 40900 40900 -1000 3 ASSETS 40900 40900 -1001 4 CURRENT ASSETS 40900 40900 -1095 5 POOLED CASH & INVESTMENTS 1,815,313.27 1,143,974.23- 392,532.71 - 1,422,780.56 40900 40900 -1200 5 ACCOUNTS RECEIVABLE 40900 40900 -1215 6 MISC ACCOUNTS RECEIVABLE 164,535.54 164,184.06 351.48- 164,184.06 40900 40900 -1300 5 DUE FROM OTHER FUNDS 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 1,979,848.81- 1,979,848.81- 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 164,184.06- 658,619.72- 658,619.72- 40900 40900 -4599 5 MISCELLANEOUS REVENUE 40900 40900 -4600 6 MISCELLANEOUS REVENUE 40900 40900 -4603 7 INTEREST EARNINGS 8,763.44- 101,233.76- 101,233.76- 40900 40900 -4605 7 UNREALIZED INVESTMENT GAIN 961.31- 961.31- 961.31- 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 1,153,698.98 1,153,698.98 1,153,698.98 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 94 41000 41000 -1000 3 ASSETS 41000 41000 -1001 4 CURRENT ASSETS 41000 41000 -1095 5 POOLED CASH & INVESTMENTS 486,430.86 72,250.54 53,745.09 540,175.95 41000 41000 -1200 5 ACCOUNTS RECEIVABLE 41000 41000 -2000 3 LIABILITIES 41000 41000 -2001 4 CURRENT LIABILITIES 41000 41000 -2010 5 ACCOUNTS PAYABLE 41000 41000 -3000 3 FUND EQUITY 41000 41000 -3501 4 FUND BALANCE 41000 41000 -3660 5 UNRESERVED FUND BALANCE 486,430.86- 486,430.86- 41000 41000 -4000 3 REVENUES AND EXPENSES 41000 41000 -4001 4 REVENUES 41000 41000 -4599 5 MISCELLANEOUS REVENUE 41000 41000 -4600 6 MISCELLANEOUS REVENUE 41000 41000 -4603 7 INTEREST EARNINGS 3,093.77- 23,142.96- 23,142.96- 41000 41000 -4605 7 UNREALIZED INVESTMENT GAIN 339.37- 339.37- 339.37- 41000 41000 -4900 5 OTHER FINANCING SOURCES 41000 41000 -4915 6 TRANSFERS IN 70,000.00- 70,000.00- 70,000.00- 41000 41000 -6001 4 EXPENDITURES /EXPENSES 41000 41000 -6199 5 SUPPLIES 41000 41000 -6210 6 OPERATING SUPPLIES 41000 41000 -6219 7 GENERAL OPERATING SUPPLIES 271.68 271.68 41000 41000 -6220 6 REPAIR & MAINT SUPPLIES 41000 41000 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 41000 41000 -6243 7 MINOR COMPUTER EQUIPMENT 18,931.78 18,931.78 41000 41000 -6299 5 OTHER CHARGES & SERVICES 41000 41000 -6300 6 PROFESSIONAL SERVICES 41000 41000 -6307 7 PROFESSIONAL SERVICES 1,182.60 11,412.60 11,412.60 41000 41000 -6340 6 ADVERTISING 41000 41000 -6350 6 PRINTING AND DUPLICATING 41000 41000 -6420 6 IS SERVICES /LICENSES /FEES 41000 41000 -6421 7 SOFTWARE LICENSE 6,629.63 6,629.63 41000 41000 -6422 7 SOFTWARE MAINT 1,031.55 1,031.55 41000 41000 -6423 7 LOGIS CHARGES 1,460.00 1,460.00 41000 41000 -6470 6 TRANSFERS AND OTHER USES 41000 41000 -6500 5 CAPITAL OUTLAY 41000 41000 -6501 6 CAPITAL OUTLAY R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 95 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 65,710.14 60100 49141 -4603 7 INTEREST EARNINGS 12,334.27- 77,314.87- 77,314.87- 60100 49141 -4604 7 CHECK PROCESSING FEES 60.00- 630.00- 630.00- 60100 49141 -4605 7 UNREALIZED INVESTMENT GAIN 1,353.02- 1,353.02- 1,353.02- 60100 49141 -4606 7 OTHER REVENUE 4,520.32- 4,520.32- 60100 49141 -4607 7 SPEC ASSESS INTEREST 4,115.75 18,695.39- 18,695.39- 60100 49141 -4700 5 WATER UTILITY FUND 60100 49141 -4701 6 WATER SALES 289,062.56- 1,677,557.25- 1,677,557.25- 60100 49141 -4702 6 FIRE LINES 1,876.48- 8,937.33- 8,937.33- 60100 49141 -4703 6 WATER METER SALES 231.78- 17,612.28- 17,612.28- 60100 49141 -4704 6 WATER METER RENTALS 420.00- 3,220.00- 3,220.00- 60100 49141 -4705 6 SERVICE RESTORATION FEES 111.00- 297.00- 297.00- 60100 49141 -4706 6 CONNECTION CHARGES 13,500.00- 13,500.00- 60100 49141 -4707 6 PENALTIES 4,813.38- 158,048.83- 158,048.83- 60100 49141 -4708 6 TOWER RENTAL FEES 128,959.58 122,818.65- 122,818.65- 60100 49141 -4709 6 CERTIFICATION CHARGES 47,340.00- 47,340.00- 60100 49141 -4900 5 OTHER FINANCING SOURCES 60100 49141 -4921 6 REFUNDS & REIMBURSEMENTS 9,245.68 9,245.68 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 36,922.44 272,603.01 272,603.01 60100 49141 -6102 7 OVERTIME -FT EMPLOYEES 4,719.64 34,472.07 34,472.07 60100 49141 -6103 7 WAGES -PART TIME EMPLOYEES 15,124.79 15,124.79 60100 49141 -6110 6 OTHER PAYMENTS -NON INSURANCE 60100 49141 -6111 7 SEVERANCE PAY 2,958.17 2,958.17 2,958.17 60100 49141 -6120 6 RETIREMENT CONTRIBUTIONS 60100 49141 -6122 7 PERA COORDINATED PLAN 2,597.05 19,172.09 19,172.09 60100 49141 -6125 7 FICA 2,764.37 20,016.86 20,016.86 60100 49141 -6126 7 MEDICARE CONTRIBUTIONS 646.51 4,681.36 4,681.36 60100 49141 -6130 6 INSURANCE BENEFITS 60100 49141 -6131 7 CAFETERIA PLAN CONTRIBUTIO 7,414.66 46,743.04 46,743.04 60100 49141 -6140 6 UNEMPLOYMENT COMPENSATION 60100 49141 -6150 6 WORKER'S COMPENSATION 60100 49141 -6151 7 WORKER'S COMP INSURANCE 969.05 10,098.97 10,098.97 60100 49141 -6199 5 SUPPLIES 60100 49141 -6200 6 OFFICE SUPPLIES 60100 49141 -6201 7 OFFICE SUPPLIES 81.21 81.21 81.21 60100 49141 -6203 7 BOOKS /REFERENCE MATERIALS 48.46 48.46 60100 49141 -6204 7 STATIONARY SUPPLIES 1,255.58 1,255.58 60100 49141 -6210 6 OPERATING SUPPLIES R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 96 60100 49141 -6214 7 CLOTHING & PERSONAL EQUIPM 105.00 179.98 179.98 60100 49141 -6216 7 CHEMICALS /CHEMICAL PRODUCT 9,407.48 92,470.53 92,470.53 60100 49141 -6217 7 SAFETY SUPPLIES 92.59 92.59 60100 49141 -6219 7 GENERAL OPERATING SUPPLIES 16.81 7,784.51 7,784.51 60100 49141 -6220 6 REPAIR & MAINT SUPPLIES 60100 49141 -6224 7 STREET MAINT MATERIALS 1,242.86 1,242.86 60100 49141 -6227 7 PAINT SUPPLIES 94.20 94.20 60100 49141 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 60100 49141 -6235 7 UTILITY SYSTEM SUPPLIES 4,079.73 24,571.31 24,571.31 60100 49141 -6239 7 OTHER REPAIR & MAINT SUPPL 1,608.44 21,511.83 21,511.83 60100 49141 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 60100 49141 -6241 7 SMALL TOOLS 228.07 228.07 60100 49141 -6242 7 MINOR EQUIPMENT 5,480.49 5,480.49 60100 49141 -6243 7 MINOR COMPUTER EQUIPMENT 1,362.08 1,362.08 60100 49141 -6299 5 OTHER CHARGES & SERVICES 60100 49141 -6300 6 PROFESSIONAL SERVICES 60100 491 41 -6301 7 ACCTG, AUDIT & FIN'L SERVI 1 ,799.78 1 ,799.78 60100 49141 -6302 7 ARCH, ENG & PLANNING 737.55 21,323.82 21,323.82 60100 49141 -6307 7 PROFESSIONAL SERVICES 412.50 2,403.41 2,403.41 60100 49141 -6320 6 COMMUNICATIONS 60100 49141 -6321 7 TELEPHONE /PAGERS 150.80 1,310.11 1,310.11 60100 49141 -6322 7 POSTAGE 1,803.69 20, 904.57 20, 904.57 60100 49141 -6330 6 TRANSPORTATION 60100 49141 -6331 7 TRAVEL EXPENSE /MILEAGE 7.87 252.15 252.15 60100 49141 -6333 7 FREIGHT /DRAYAGE 8.69 8.69 60100 49141 -6340 6 ADVERTISING 60100 49141 -6342 7 LEGAL NOTICES 89.38 89.38 60100 49141 -6350 6 PRINTING AND DUPLICATING 60100 49141 -6351 7 PRINTING 209.81 2,920.71 2,920.71 60100 49141 -6360 6 INSURANCE 60100 49141 -6361 7 GENERAL LIABILITY INSURANC 1,243.38- 10,284.65 10,284.65 60100 49141 -6362 7 PROPERTY INSURANCE 230.86- 1,838.31 1,838.31 60100 49141 -6366 7 MACHINERY BREAKDOWN INSURA 56.96- 465.61 465.61 60100 49141 -6380 6 UTILITY SERVICES 60100 49141 -6381 7 ELECTRIC 15,333.62 135,174.74 135,174.74 60100 49141 -6382 7 GAS 795.44 9,290.83 9,290.83 60100 49141 -6385 7 SEWER 62.60 245.90 245.90 60100 49141 -6386 7 STORM SEWER 1,457.18 5,534.45 5,534.45 60100 49141 -6389 7 STREET LIGHTS 256.85 991.25 991.25 60100 49141 -6400 6 REPAIR & MAINT SERVICES 60100 49141 -6402 7 EQUIPMENT SERVICES 1,218.50 32,239.10 32,239.10 60100 49141 -6403 7 BLDGS /FACILITIES MAINT SER 4,270.86 10,959.85 10,959.85 60100 49141 -6408 7 COMMUNICATION /INFO SYSTEMS 47.50 47.50 60100 49141 -6410 6 RENTALS 60100 49141 -6417 7 UNIFORMS 88.42 601.90 601.90 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 97 60100 49141 -6420 6 IS SERVICES /LICENSES /FEES 60100 49141 -6422 7 SOFTWARE MAINT 380.44 380.44 60100 49141 -6423 7 LOGIS CHARGES 3,355.25 21,753.68 21,753.68 60100 49141 -6430 6 MISCELLANEOUS 60100 49141 -6432 7 CONFERENCES AND SCHOOLS 1,200.29 1,200.29 60100 49141 -6434 7 DUES & SUBSCRIPTIONS 1,616.58 1,616.58 60100 49141 -6436 7 UNCOLLECTIBLE CHECKS /DEBTS 1,643.32 1,643.32 1,643.32 60100 49141 -6438 7 CASH SHORT (OVER) 92.97 1,285.41 1,285.41 60100 49141 -6440 6 OTHER EXPENSES 60100 49141 -6441 7 LICENSES, TAXES & FEES 14,563.87 74,153.95 74,153.95 60100 49141 -6449 7 OTHER CONTRACTUAL SERVICE 4,195.60 67,810.05 67,810.05 60100 49141 -6460 6 CENTRAL GARAGE CHARGES 60100 49141 -6461 7 FUEL CHARGES 350.99 5,534.98 5,534.98 60100 49141 -6462 7 FIXED CHARGES 570.55 6,756.47 6,756.47 60100 49141 -6463 7 REPAIR & MAINT CHARGES 1,528.44 12, 637.25 12, 637.25 60100 49141 -6465 7 REPLACEMENT CHARGES 1,396.32 16,755.84 16,755.84 60100 49141 -6470 6 TRANSFERS AND OTHER USES 60100 49141 -6471 7 ADMINISTRATIVE SERVICE TRA 6,382.91 76,594.92 76,594.92 60100 49141 -6490 6 OTHER MISC COSTS /EXPENSES 60100 49141 -6494 7 DEPRECIATION EXPENSE 49,809.42 586,462.41 586,462.41 60100 49141 -6500 5 CAPITAL OUTLAY 60100 49141 -6501 6 CAPITAL OUTLAY 60100 49141 -6545 7 OTHER EQUIPMENT 2,319.00 2,319.00 2,319.00 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 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 98 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 1,811,509.16 283,482.07- 257,278.95 2,068,788.11 60100 60100 -1200 5 ACCOUNTS RECEIVABLE 60100 60100 -1205 6 ACCOUNTS RECEIVABLE - BILLED 52,412.86 128,913.22- 51,897.62- 515.24 60100 60100 -1210 6 UTILITY RECEIVABLES 146,059.41 146,059.41- 60100 60100 - 1210 -1 6 UTILITY RECEIVABLES - BILLED 27,566.55- 225,883.14 225,883.14 60100 60100 - 1210 -4 6 METER PURCHASE OWING 556.19 5,328.78 5,328.78 60100 60100 -1220 6 UNBILLED ACCOUNTS RECEIVABLE 180,592.76 226,222.40 45,629.64 226,222.40 60100 60100 -1230 6 RETURNED CHECKS 195.55- 60100 60100 -1232 6 ESTIMATED U NCOLLECTABLE A/R 1,643.32- 1,643.32- 1,643.32- 60100 60100 -1235 6 BANKRUPTCY RECEIVABLE 954.84 1,811.77- 3,032.43 3,987.27 60100 60100 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 99 60100 60100 -1275 6 SPEC ASSESS REC- CURRENT 6,013.94 156,038.74- 12,788.17 18,802.11 60100 60100 -1285 6 SPEC ASSESS REC- DELINQUENT 51,880.51 21,677.29 3,990.38 55,870.89 60100 60100 -1290 6 SPEC ASSESS REC- DEFERRED 292,961.71 65,710.14- 91,498.50 384,460.21 60100 60100 -1300 5 DUE FROM OTHER FUNDS 60100 60100 -1320 5 DUE FROM OTHER GOVT UNITS 60100 60100 -1400 5 INVENTORY 60100 60100 -1445 6 INVENTORY OF STORES 18,649.11 2,578.80- 2,578.80- 16,070.31 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 365,510.55 365,510.55 60100 60100 -1735 6 WATER MAINS & LINES 15,268,188.89 677,963.54 677,963.54 15,946,152.43 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 677,963.54 101,301.45- 101,301.45- 576,662.09 60100 60100 -1800 5 ACCUMULATED DEPRECIATION 10,476,012.93- 49,809.42- 586,462.41- 11,062,475.34- 60100 60100 -2000 3 LIABILITIES 60100 60100 -2001 4 CURRENT LIABILITIES 60100 60100 -2010 5 ACCOUNTS PAYABLE 60100 60100 -2015 6 VOUCHERS PAYABLE 44,358.94- 46,156.65- 1,797.71- 46,156.65- 60100 60100 -2025 6 REFUND CLEARING ACCOUNT 2,511.41 2,327.67 2,327.67 60100 60100 -2041 6 MINNESOTA 6.5% SALES TAX 633.90- 213.54- 243.83- 877.73- 60100 60100 -2043 6 H EN N CTY 0.15% SALES TAX 4.82- 18.47- 18.47- 60100 60100 -2100 5 SALARIES & BENEFITS PAYABLE 60100 60100 -2110 6 SALARIES AND WAGES PAYABLE 7,398.53- 9,591.88- 2,193.35- 9,591.88- 60100 60100 -2200 5 DUE TO OTHER FUNDS 60100 60100 -2250 5 DUE TO OTHER GOVERNMENT UNITS 60100 60100 -2300 5 DEPOSITS 60100 60100 -2330 6 HYDRANT METER DEPOSITS 50.00- 750.00 650.00- 700.00- 60100 60100 -2400 5 DEFERRED REVENUE 60100 60100 -2430 6 DEFERRED REVENUE -OTHER 122,818.65- 128,959.58- 6,140.93- 128,959.58- 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 5,790,902.26- 5,790,902.26- R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 100 60200 49251 -4000 3 REVENUES AND EXPENSES 60200 49251 -4001 4 REVENUES 60200 49251 -4599 5 MISCELLANEOUS REVENUE 60200 49251 -4600 6 MISCELLANEOUS REVENUE 60200 49251 -4603 7 INTEREST EARNINGS 14,217.58- 114,395.57- 114,395.57- 60200 49251 -4605 7 UNREALIZED INVESTMENT GAIN 1,559.61- 1,559.61- 1,559.61- 60200 49251 -4607 7 SPEC ASSESS INTEREST 165.54- 165.54- 60200 49251 -4707 7 PENALTIES 6,163.45- 20,640.79- 20,640.79- 60200 49251 -4720 5 SEWER UTILITY FUND 60200 49251 -4721 6 SEWER SERVICE 596,782.10- 3,251,887.36- 3,251,887.36- 60200 49251 -4900 5 OTHER FINANCING SOURCES 60200 49251 -4915 6 TRANSFERS IN 461,723.00- 461,723.00- 461,723.00- 60200 49251 -4921 6 REFUNDS & REIMBURSEMENTS 1,984.22- 1,984.22- 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 19,964.22 102,873.22 102,873.22 60200 49251 -6102 7 OVERTIME -FT EMPLOYEES 1,562.87 17,629.96 17,629.96 60200 49251 -6103 7 WAGES -PART TIME EMPLOYEES 7,012.42 7,012.42 60200 49251 -6110 6 OTHER PAYMENTS -NON INSURANCE 60200 49251 -6111 7 SEVERANCE PAY 771.79 771.79 771.79 60200 49251 -6120 6 RETIREMENT CONTRIBUTIONS 60200 49251 -6122 7 PERA COORDINATED PLAN 1,339.84 7,520.46 7,520.46 60200 49251 -6125 7 FICA 1,432.59 8,093.08 8,093.08 60200 49251 -6126 7 MEDICARE CONTRIBUTIONS 335.05 1,892.75 1,892.75 60200 49251 -6130 6 INSURANCE BENEFITS 60200 49251 -6131 7 CAFETERIA PLAN CONTRIBUTIO 4,540.76 20,213.39 20,213.39 60200 49251 -6140 6 UNEMPLOYMENT COMPENSATION 60200 49251 -6150 6 WORKER'S COMPENSATION 60200 49251 -6151 7 WORKER'S COMP INSURANCE 359.60 3,773.67 3,773.67 60200 49251 -6199 5 SUPPLIES 60200 49251 -6200 6 OFFICE SUPPLIES 60200 49251 -6204 7 STATIONARY SUPPLIES 2,260.04 2,260.04 60200 49251 -6210 6 OPERATING SUPPLIES 60200 49251 -6216 7 CHEMICALS /CHEMICAL PRODUCT 2,276.44 2,276.44 60200 49251 -6217 7 SAFETY SUPPLIES 180.38 180.38 60200 49251 -6219 7 GENERAL OPERATING SUPPLIES 1,437.61 1,437.61 60200 49251 -6220 6 REPAIR & MAINT SUPPLIES 60200 49251 -6227 7 PAINT SUPPLIES 163.16 163.16 60200 49251 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 60200 49251 -6239 7 OTHER REPAIR & MAINT SU PPL 319.44 9,384.34 9,384.34 60200 49251 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 60200 49251 -6241 7 SMALL TOOLS 228.08 228.08 60200 49251 -6243 7 MINOR COMPUTER EQUIPMENT 332.22 332.22 60200 49251 -6299 5 OTHER CHARGES & SERVICES R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 101 60200 49251 -6300 6 PROFESSIONAL SERVICES 60200 49251 -6301 7 ACCTG, AUDIT & FIN'L SERVI 1,615.18 1,615.18 60200 49251 -6302 7 ARCH, ENG & PLANNING 1,925.11 1,925.11 60200 49251 -6307 7 PROFESSIONAL SERVICES 2,794.86 2,794.86 60200 49251 -6320 6 COMMUNICATIONS 60200 49251 -6321 7 TELEPHONE /PAGERS 20.29 318.80 318.80 60200 49251 -6322 7 POSTAGE 437.53 6,129.00 6,129.00 60200 49251 -6330 6 TRANSPORTATION 60200 49251 -6340 6 ADVERTISING 60200 49251 -6350 6 PRINTING AND DUPLICATING 60200 49251 -6351 7 PRINTING 100.25 100.25 60200 49251 -6360 6 INSURANCE 60200 49251 -6361 7 GENERAL LIABILITY INSURANC 542.50- 4,543.12 4,543.12 60200 49251 -6362 7 PROPERTY INSURANCE 75.62- 601.13 601.13 60200 49251 -6366 7 MACHINERY BREAKDOWN INSURA 22.68- 184.89 184.89 60200 49251 -6380 6 UTILITY SERVICES 60200 49251 -6381 7 ELECTRIC 5,650.85 35,571.76 35,571.76 60200 49251 -6390 6 CONTRACT UTILITY SERVICES 60200 49251 -6391 7 MET COUNCIL ENVIRON SVCS 2,439,046.34 2,439,046.34 60200 49251 -6400 6 REPAIR & MAINT SERVICES 60200 49251 -6403 7 BLDGS /FACILITIES MAINT SER 685.43 1,208.43 1,208.43 60200 49251 -6408 7 COMMUNICATION /INFO SYSTEMS 543.15 590.65 590.65 60200 49251 -6409 7 OTHER REPAIR & MAINT SVCS 1,540.00 16, 025.15 16, 025.15 60200 49251 -6420 6 IS SERVICES /LICENSES /FEES 60200 49251 -6423 7 LOGIS CHARGES 3,355.25 21,711.51 21,711.51 60200 49251 -6432 7 CONFERENCES AND SCHOOLS 1,230.00 1,230.00 60200 49251 -6440 6 OTHER EXPENSES 60200 49251 -6441 7 LICENSES, TAXES & FEES 111.50 111.50 60200 49251 -6449 7 OTHER CONTRACTUAL SERVICE 2,501.04 32,376.50 32,376.50 60200 49251 -6460 6 CENTRAL GARAGE CHARGES 60200 49251 -6461 7 FUEL CHARGES 801.36 14,611.91 14,611.91 60200 49251 -6462 7 FIXED CHARGES 964.29 11,150.78 11,150.78 60200 49251 -6463 7 REPAIR & MAINT CHARGES 1,276.17 21,745.47 21,745.47 60200 49251 -6465 7 REPLACEMENT CHARGES 4,353.14 53,531.46 53,531.46 60200 49251 -6470 6 TRANSFERS AND OTHER USES 60200 49251 -6471 7 ADMINISTRATIVE SERVICE TRA 11,137.73 133,652.76 133,652.76 60200 49251 -6490 6 OTHER MISC COSTS /EXPENSES 60200 49251 -6494 7 DEPRECIATION EXPENSE 44,644.94 525,655.14 525,655.14 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 102 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 60200 49253 -6200 6 OFFICE SUPPLIES 60200 49253 -6210 6 OPERATING SUPPLIES R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 103 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 1,926,733.32 21,776.20 537,382.28 2,464,115.60 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 377,543.89 35,992.44 341,551.45- 35,992.44 60200 60200 - 1210 -1 6 UTILITY RECEIVABLES - BILLED 55,034.91- 301,097.14 301,097.14 60200 60200 -1220 6 UNBILLED ACCOUNTS RECEIVABLE 422,602.83 434,328.30 11,725.47 434,328.30 60200 60200 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 60200 60200 -1275 6 SPEC ASSESS REC- CURRENT 425.91- 60200 60200 -1290 6 SPEC ASSESS REC- DEFERRED 2,343.42 260.37- 2,083.05 60200 60200 -1300 5 DUE FROM OTHER FUNDS 60200 60200 -1320 5 DUE FROM OTHER GOVT UNITS 60200 60200 -1325 6 DUE FROM OTHER GOVT UNITS 93,810.98 93,810.98- 60200 60200 -1500 5 PREPAID ITEMS 60200 60200 -1510 6 PREPAID ITEMS 149,850.07 153,771.82 4,921.75 154,771.82 60200 60200 -1701 4 FIXED ASSETS 60200 60200 -1705 5 PROPERTY, PLANT & EQUIPMENT 60200 60200 -1710 6 LAND 3,388.67 3,388.67 60200 60200 -1720 6 BUILDINGS 365,510.55 365,510.55 60200 60200 -1745 6 SEWER MAINS & LINES 13,657,908.67 664,754.18 664,754.18 14,322,662.85 60200 60200 -1750 6 SEWER LIFT STATIONS 2,344,635.71 4,723.19- 4,723.19- 2,339,912.52 60200 60200 -1775 6 OTHER EQUIPMENT 179,130.27 179,130.27 60200 60200 -1799 6 CONSTRUCTION IN PROGRESS 658,068.99 223,382.10- 223,382.10- 434,686.89 60200 60200 -1800 5 ACCUMULATED DEPRECIATION 8,065,730.19- 44,644.94- 525,655.14- 8,591,385.33- 60200 60200 -2000 3 LIABILITIES 60200 60200 -2001 4 CURRENT LIABILITIES 60200 60200 -2010 5 ACCOUNTS PAYABLE 60200 60200 -2015 6 VOUCHERS PAYABLE 33,576.88- 8,857.02- 24,719.86 8,857.02- 60200 60200 -2100 5 SALARIES & BENEFITS PAYABLE 60200 60200 -2110 6 SALARIES AND WAGES PAYABLE 3,738.38- 2,931.91- 806.47 2,931.91- 60200 60200 -2200 5 DUE TO OTHER FUNDS R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 104 60200 60200 -2250 5 DUE TO OTHER GOVERNMENT UNITS 60200 60200 -2300 5 DEPOSITS 60200 60200 -2361 6 SYSTEM AVAILABLTY CHRG DEPOSIT 1,926.25 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 60200 60200 -3710 5 RETAINED EARNINGS - RESERVED 3,124.53- 3,124.53- 60200 60200 -3730 5 RETAINED EARNINGS - UNRESERVED 6,423,073.93- 6,423,073.93- R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 105 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 3,427.44- 26,233.75- 26,233.75- 60900 49611 -4605 7 UNREALIZED INVESTMENT GAIN 375.98- 375.98- 375.98- 60900 49611 -4606 7 OTHER REVENUE 6,836.91- 6,836.91- 60900 49611 -4760 5 LIQUOR STORE OPERATIONS 60900 49611 -4761 6 LIQUOR SALES 157,574.74- 1,406,080.22- 1,406,080.22- 60900 49611 -4762 6 WINE SALES 62,581.46- 453,821.33- 453,821.33- 60900 49611 -4763 6 BEER SALES 154,526.94- 1,816,514.50- 1,816,514.50- 60900 49611 -4764 6 SALES -NON TAXABLE 5,433.27- 64,138.55- 64,138.55- 60900 49611 -4765 6 SALES - TAXABLE 6,310.04- 63,101.60- 63,101.60- 60900 49611 -4900 5 OTHER FINANCING SOURCES 60900 49611 -4921 6 REFUNDS & REIMBURSEMENTS 1,273.79- 2,139.64- 2,139.64- 60900 49611 -4922 6 PROJECT ADMINISTRATION 507.04- 3,154.94- 3,154.94- 60900 49611 -5550 5 DIRECT COST OF SALES 60900 49611 -5580 6 COST OF GOODS SOLD 60900 49611 -5581 7 COST OF SALES - LIQUOR 115,001.83 1,021,459.07 1,021,459.07 60900 49611 -5582 7 COST OF SALES -WINE 42,333.94 309,401.81 309,401.81 60900 49611 -5583 7 COST OF SALES -BEER 122,024.99 1,421,255.85 1,421,255.85 60900 49611 -5584 7 OTHER COSTS OF SALE - NONTAX 3,558.46 41,649.86 41,649.86 60900 49611 -5585 7 OTHER COSTS OF SALE - TAXABL 4,144.96 44,115.76 44,115.76 60900 49611 -5587 7 INVENTORY VARIANCES 199.81 11,534.77 11,534.77 60900 49611 -5589 7 DELIVERY CHARGES 2,928.40 17,438.53 17,438.53 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 11, 095.62 135,117.56 135,117.56 60900 49611 -6103 7 WAGES-PART TIME EMPLOYEES 11, 819.42 141, 892.49 141, 892.49 60900 49611 -6104 7 OVERTIME -PART TIME EMPLOYE 69.94 2,090.85 2,090.85 60900 49611 -6110 6 OTHER PAYMENTS -NON INSURANCE 60900 49611 -6111 7 SEVERANCE PAY 1,906.42 1,906.42 1,906.42 60900 49611 -6120 6 RETIREMENT CONTRIBUTIONS 60900 49611 -6122 7 PERA COORDINATED PLAN 1,451.33 16,245.49 16,245.49 60900 4961 1 -6125 7 FICA 1 ,578.94 17,790.50 17,790.50 60900 49611 -6126 7 MEDICARE CONTRIBUTIONS 369.22 4,160.27 4,160.27 60900 49611 -6130 6 INSURANCE BENEFITS 60900 49611 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,321.34 19,968.91 19,968.91 60900 49611 -6140 6 UNEMPLOYMENT COMPENSATION 60900 49611 -6150 6 WORKER'S COMPENSATION 60900 49611 -6151 7 WORKER'S COMP INSURANCE 436.99 5,616.75 5,616.75 60900 49611 -6199 5 SUPPLIES 60900 49611 -6200 6 OFFICE SUPPLIES 60900 49611 -6201 7 OFFICE SUPPLIES 394.39 837.41 837.41 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 106 60900 49611 -6210 6 OPERATING SUPPLIES 60900 49611 -6214 7 CLOTHING & PERSONAL EQUIPM 1,299.24 1,299.24 60900 49611 -6219 7 GENERAL OPERATING SUPPLIES 1,027.73 10,873.18 10,873.18 60900 49611 -6220 6 REPAIR & MAINT SUPPLIES 60900 49611 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 60900 49611 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 60900 49611 -6242 7 MINOR EQUIPMENT 3,541.13 3,541.13 60900 49611 -6243 7 MINOR COMPUTER EQUIPMENT 192.77 761.42 761.42 60900 49611 -6299 5 OTHER CHARGES & SERVICES 60900 49611 -6300 6 PROFESSIONAL SERVICES 60900 49611 -6301 7 ACCTG, AUDIT & FIN'L SERVI 3,253.45 3,253.45 60900 49611 -6307 7 PROFESSIONAL SERVICES 501.64 501.64 60900 49611 -6320 6 COMMUNICATIONS 60900 49611 -6321 7 TELEPHONE /PAGERS 489.55 2,999.90 2,999.90 60900 49611 -6330 6 TRANSPORTATION 60900 49611 -6331 7 TRAVEL EXPENSE /MILEAGE 316.53 316.53 60900 49611 -6340 6 ADVERTISING 60900 49611 -6341 7 PERSONNEL ADVERTISING 765.88 765.88 60900 49611 -6349 7 OTHER ADVERTISING 1,218.00 9,225.28 9,225.28 60900 49611 -6350 6 PRINTING AND DUPLICATING 60900 49611 -6360 6 INSURANCE 60900 49611 -6361 7 GENERAL LIABILITY INSURANC 68.65- 409.70 409.70 60900 49611 -6362 7 PROPERTY INSURANCE 121.60- 357.07 357.07 60900 49611 -6364 7 DRAM SHOP INSURANCE 170.96- 6,175.14 6,175.14 60900 49611 -6366 7 MACHINERY BREAKDOWN INSURA 36.47- 110.79 110.79 60900 49611 -6380 6 UTILITY SERVICES 60900 49611 -6381 7 ELECTRIC 944.76 14,650.53 14,650.53 60900 49611 -6382 7 GAS 342.39 3,646.40 3,646.40 60900 49611 -6400 6 REPAIR & MAINT SERVICES 60900 49611 -6402 7 EQUIPMENT SERVICES 532.46 532.46 60900 49611 -6403 7 BLDGS /FACILITIES MAINT SER 336.09 336.09 60900 49611 -6409 7 OTHER REPAIR & MAINT SVCS 249.86 249.86 60900 49611 -6410 6 RENTALS 60900 49611 -6412 7 BLDGS /FACILITIES 14,730.87 152,047.08 152,047.08 60900 49611 -6420 6 IS SERVICES /LICENSES /FEES 60900 49611 -6421 7 SOFTWARE LICENSE 268.00 268.00 60900 49611 -6422 7 SOFTWARE MAINT 832.56 832.56 60900 49611 -6423 7 LOGIS CHARGES 413.00 5,615.00 5,615.00 60900 49611 -6428 7 PROTECTION SERVICES 25.77 283.61 283.61 60900 49611 -6430 6 MISCELLANEOUS 60900 4961 1 -6431 7 SPECIAL EVENTS 1 ,443.93 4,71 6.74 4,71 6.74 60900 49611 -6432 7 CONFERENCES AND SCHOOLS 821.11 821.11 60900 49611 -6434 7 DUES & SUBSCRIPTIONS 137.12 1,683.26 1,683.26 60900 49611 -6435 7 CREDIT CARD FEES 3,862.94 38,887.20 38,887.20 60900 49611 -6438 7 CASH SHORT (OVER) 151.02 1,603.12 1,603.12 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 107 60900 49611 -6440 6 OTHER EXPENSES 60900 49611 -6449 7 OTHER CONTRACTUAL SERVICE 357.02 3,605.83 3,605.83 60900 49611 -6460 6 CENTRAL GARAGE CHARGES 60900 49611 -6461 7 FUEL CHARGES 31.27 31.27 60900 49611 -6462 7 FIXED CHARGES 39.24 470.14 470.14 60900 49611 -6463 7 REPAIR & MAINT CHARGES 885.44 885.44 60900 49611 -6465 7 REPLACEMENT CHARGES 66.19 77.41 77.41 60900 49611 -6470 6 TRANSFERS AND OTHER USES 60900 49611 -6471 7 ADMINISTRATIVE SERVICE TRA 2,348.23 28,178.76 28,178.76 60900 49611 -6476 7 CAPITAL PROJECT FUND TRANS 114,000.00 114,000.00 114,000.00 60900 49611 -6490 6 OTHER MISC COSTS /EXPENSES 60900 49611 -6494 7 DEPRECIATION EXPENSE 1,454.20 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 60900 49612 -4600 6 MISCELLANEOUS REVENUE 60900 49612 -4603 7 INTEREST EARNINGS 3,427.44- 26,233.77- 26,233.77- 60900 49612 -4605 7 UNREALIZED INVESTMENT GAIN 375.98- 375.98- 375.98- 60900 49612 -4760 5 LIQUOR STORE OPERATIONS 60900 49612 -4761 6 LIQUOR SALES 58,552.65- 547,301.96- 547,301.96- 60900 49612 -4762 6 WINE SALES 25,079.11- 186,178.78- 186,178.78- 60900 49612 -4763 6 BEER SALES 70,693.14- 871,767.79- 871,767.79- 60900 49612 -4764 6 SALES -NON TAXABLE 2,668.79- 31,509.32- 31,509.32- 60900 49612 -4765 6 SALES - TAXABLE 3,400.39- 34,220.06- 34,220.06- 60900 49612 -4900 5 OTHER FINANCING SOURCES 60900 49612 -4921 6 REFUNDS & REIMBURSEMENTS 373.63- 1,143.98- 1,143.98- 60900 49612 -5550 5 DIRECT COST OF SALES 60900 49612 -5580 6 COST OF GOODS SOLD 60900 49612 -5581 7 COST OF SALES - LIQUOR 43,113.24 401,104.89 401,104.89 60900 49612 -5582 7 COST OF SALES -WINE 17,233.84 128,877.08 128,877.08 60900 49612 -5583 7 COST OF SALES -BEER 54,316.97 678,819.95 678,819.95 60900 49612 -5584 7 OTHER COSTS OF SALE - NONTAX 1,770.79 20,044.25 20,044.25 60900 49612 -5585 7 OTHER COSTS OF SALE - TAXABL 2,251.47 21,691.03 21,691.03 60900 49612 -5587 7 INVENTORY VARIANCES 13.33 1,757.90 1,757.90 60900 49612 -5589 7 DELIVERY CHARGES 1,142.33 6,665.85 6,665.85 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 6,845.68 80, 059.59 80, 059.59 60900 49612 -6103 7 WAGES -PART TIME EMPLOYEES 6,193.00 72,216.90 72,216.90 60900 49612 -6104 7 OVERTIME -PART TIME EMPLOYE 296.74 1,666.96 1,666.96 60900 49612 -6110 6 OTHER PAYMENTS -NON INSURANCE 60900 49612 -6111 7 SEVERANCE PAY 975.76 975.76 975.76 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 108 60900 49612 -6120 6 RETIREMENT CONTRIBUTIONS 60900 49612 -6122 7 PERA COORDINATED PLAN 825.06 9,249.41 9,249.41 60900 49612 -6125 7 FICA 934.64 10,029.42 10,029.42 60900 49612 -6126 7 MEDICARE CONTRIBUTIONS 218.62 2,345.92 2,345.92 60900 49612 -6130 6 INSURANCE BENEFITS 60900 49612 -6131 7 CAFETERIA PLAN CONTRIBUTIO 645.97 5,536.81 5,536.81 60900 49612 -6140 6 UNEMPLOYMENT COMPENSATION 60900 49612 -6150 6 WORKER'S COMPENSATION 60900 49612 -6151 7 WORKER'S COMP INSURANCE 253.78 3,095.83 3,095.83 60900 49612 -6199 5 SUPPLIES 60900 49612 -6200 6 OFFICE SUPPLIES 60900 49612 -6201 7 OFFICE SUPPLIES 169.45 367.89 367.89 60900 49612 -6210 6 OPERATING SUPPLIES 60900 49612 -6214 7 CLOTHING & PERSONAL EQUIPM 575.09 575.09 60900 49612 -6219 7 GENERAL OPERATING SUPPLIES 399.92 4,134.64 4,134.64 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 -6242 7 MINOR EQUIPMENT 1,888.59 1,888.59 60900 49612 -6299 5 OTHER CHARGES & SERVICES 60900 49612 -6300 6 PROFESSIONAL SERVICES 60900 49612 -6307 7 PROFESSIONAL SERVICES 297.37 297.37 60900 49612 -6320 6 COMMUNICATIONS 60900 49612 -6321 7 TELEPHONE /PAGERS 363.76 2,178.79 2,178.79 60900 49612 -6330 6 TRANSPORTATION 60900 49612 -6331 7 TRAVEL EXPENSE /MILEAGE 24.24 210.32 210.32 60900 49612 -6340 6 ADVERTISING 60900 49612 -6349 7 OTHER ADVERTISING 820.00 4,747.10 4,747.10 60900 49612 -6350 6 PRINTING AND DUPLICATING 60900 49612 -6360 6 INSURANCE 60900 49612 -6361 7 GENERAL LIABILITY INSURANC 43.11 521.45 521.45 60900 49612 -6362 7 PROPERTY INSURANCE 83.50 970.50 970.50 60900 49612 -6364 7 DRAM SHOP INSURANCE 74.29- 2,684.84 2,684.84 60900 49612 -6366 7 MACHINERY BREAKDOWN INSURA 25.04 297.93 297.93 60900 49612 -6380 6 UTILITY SERVICES 60900 49612 -6381 7 ELECTRIC 1,045.07 14,745.52 14,745.52 60900 49612 -6382 7 GAS 444.86 3,626.64 3,626.64 60900 49612 -6390 6 CONTRACT UTILITY SERVICES 60900 49612 -6400 6 REPAIR & MAINT SERVICES 60900 49612 -6403 7 BLDGS /FACILITIES MAINT SER 1,743.79 1,743.79 60900 49612 -6409 7 OTHER REPAIR & MAINT SVCS 258.00 258.00 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 -6421 7 SOFTWARE LICENSE 132.00 132.00 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 109 60900 49612 -6422 7 SOFTWARE MAINT 462.50 462.50 60900 49612 -6423 7 LOGIS CHARGES 276.00 3,752.00 3,752.00 60900 49612 -6428 7 PROTECTION SERVICES 31.95 383.40 383.40 60900 49612 -6430 6 MISCELLANEOUS 60900 49612 -6431 7 SPECIAL EVENTS 365.68 365.68 60900 49612 -6432 7 CONFERENCES AND SCHOOLS 337.00 337.00 60900 49612 -6434 7 DUES & SUBSCRIPTIONS 58.75 780.23 780.23 60900 49612 -6435 7 CREDIT CARD FEES 1,680.38 17,978.52 17,978.52 60900 49612 -6438 7 CASH SHORT (OVER) 110.59 1,067.15 1,067.15 60900 49612 -6440 6 OTHER EXPENSES 60900 49612 -6449 7 OTHER CONTRACTUAL SERVICE 275.98 3,242.22 3,242.22 60900 49612 -6460 6 CENTRAL GARAGE CHARGES 60900 49612 -6461 7 FUEL CHARGES 31.27 31.27 60900 49612 -6462 7 FIXED CHARGES 39.23 470.11 470.11 60900 49612 -6463 7 REPAIR & MAINT CHARGES 885.42 885.42 60900 49612 -6465 7 REPLACEMENT CHARGES 66.19 77.41 77.41 60900 49612 -6470 6 TRANSFERS AND OTHER USES 60900 49612 -6471 7 ADMINISTRATIVE SERVICE TRA 1,001.25 12,015.00 12,015.00 60900 49612 -6476 7 CAPITAL PROJECT FUND TRANS 11, 000.00 11, 000.00 11, 000.00 60900 49612 -6490 6 OTHER MISC COSTS /EXPENSES 60900 49612 -6494 7 DEPRECIATION EXPENSE 784.50 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 LIQUOR 1 2,900.00 2,900.00 60900 60900 -1048 7 CASH CHANGE LIQUOR 2 2,800.00 2,800.00 60900 60900 -1095 5 POOLED CASH & INVESTMENTS 943,771.34 15,206.30 249,993.43 1,193,764.77 60900 60900 -1200 5 ACCOUNTS RECEIVABLE 60900 60900 -1215 6 MISC ACCOUNTS RECEIVABLE 7,780.00 1,577.42 1,577.42 9,357.42 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 132,570.28 19,874.95- 3,898.41 136,468.69 60900 60900 -1406 6 INVENTORY OF LIQUOR 42 87,264.51 11,679.58- 5,829.65- 81,434.86 60900 60900 -1410 6 INVENTORY OF WINE 80,841.01 8,904.72- 12,927.86 93,768.87 60900 60900 -1411 6 INVENTORY OF WINE 42 71,819.78 1,924.50- 7,693.44- 64,126.34 60900 60900 -1415 6 INVENTORY OF BEER 60,549.79 14,422.68- 515.17- 60,034.62 60900 60900 -1416 6 INVENTORY OF BEER - #2 55,290.50 6,136.34- 1,217.26- 54,073.24 60900 60900 -1420 6 INVENTORY OF NON TAX ITEMS 5,480.67 568.68 179.65 5,660.32 60900 60900 -1421 6 INVENTORY OF NON TAX ITEMS - #2 5,125.81 56.76- 2,127.16- 2,998.65 60900 60900 -1425 6 INVENTORY OF TAXABLE MIX 7,884.28 226.04- 1,648.47- 6,235.81 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 110 60900 60900 -1426 6 INVENTORY OF TAXABLE MIX42 4,385.66 333.74- 737.22- 3,648.44 60900 60900 -1500 5 PREPAID ITEMS 60900 60900 -1510 6 PREPAID ITEMS 21,431.51 598.20- 556.53 21,988.04 60900 60900 -1520 6 PREPAID INSURANCE 1,081.13- 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 202,942.00- 2,238.70- 26,358.68- 229,300.68- 60900 60900 -2000 3 LIABILITIES 60900 60900 -2001 4 CURRENT LIABILITIES 60900 60900 -2010 5 ACCOUNTS PAYABLE 60900 60900 -2012 6 MISC ACCOUNTS PAYABLE 6,708.96- 2,994.48 1,165.64 5,543.32- 60900 60900 -2015 6 VOUCHERS PAYABLE 117,068.35- 11,630.82- 39,199.76 77,868.59- 60900 60900 -2041 6 MINNESOTA 6.5% SALES TAX 34,052.00- 5,960.00- 998.00- 35,050.00- 60900 60900 -2042 6 MN 2.5% LIQUOR SURTAX 12,864.00- 2,229.00- 361.00- 13,225.00- 60900 60900 -2043 6 H EN N CTY 0.15% SALES TAX 138.00- 809.00- 809.00- 60900 60900 -2100 5 SALARIES & BENEFITS PAYABLE 60900 60900 -2110 6 SALARIES AND WAGES PAYABLE 9,778.43- 4,212.95- 2,692.79- 12,471.22- 60900 60900 -2200 5 DUE TO OTHER FUNDS 60900 60900 -2400 5 DEFERRED REVENUE 60900 60900 -2430 6 DEFERRED REVENUE -OTHER 485.22- 80.69- 39.08 446.14- 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 1,409,933.34- 1,409,933.34- R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 111 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 297.38- 3,412.65- 3,412.65- 61300 49721 -4604 7 CHECK PROCESSING FEES 29.80- 29.80- 61300 49721 -4605 7 UNREALIZED INVESTMENT GAIN 32.62- 32.62- 32.62- 61300 49721 -4770 5 CENTERBROOK GOLF COURSE 61300 49721 -4771 6 GOLF LESSONS 2,180.00- 2,180.00- 61300 49721 -4773 6 GREEN FEES 46.90- 147,053.22- 147,053.22- 61300 49721 -4778 6 PASSBOOK 470.66- 26,379.24- 26,379.24- 61300 49721 -4782 6 RENTALS 12,723.14- 12,723.14- 61300 49721 -4785 6 LEAGUE 12,416.32- 12,416.32- 61300 49721 -4786 6 BEER & WINE COOLER REVENUES 15,445.85- 26,592.17- 26,592.17- 61300 49721 -4787 6 FOOD & BEVERAGE REVENUES 7,941.28- 7,941.28- 61300 49721 -4788 6 TAXABLE MERCHANDISE 2,151.21- 2,151.21- 61300 49721 -4789 6 NON TAXABLE MERCHANDISE 57.00- 12,943.79- 12,943.79- 61300 49721 -4790 6 MISCELLANEOUS 309.00- 309.00- 61300 49721 -4791 6 BOTTLED WATER SALES 1,930.00- 1,930.00- 61300 49721 -4900 5 OTHER FINANCING SOURCES 61300 49721 -4921 6 REFUNDS & REIMBURSEMENTS 88.11- 88.11- 61300 49721 -5550 5 DIRECT COST OF SALES 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 4,627.48 46,452.00 46,452.00 61300 49721 -6103 7 WAGES -PART TIME EMPLOYEES 1,368.86 66,639.41 66,639.41 61300 49721 -6104 7 OVERTIME -PART TIME EMPLOYE 1,532.59 1,532.59 61300 49721 -6110 6 OTHER PAYMENTS -NON INSURANCE 61300 49721 -6111 7 SEVERANCE PAY 1,257.11 1,257.11 1,257.11 61300 49721 -6120 6 RETIREMENT CONTRIBUTIONS 61300 49721 -6122 7 PERA COORDINATED PLAN 289.22 4,368.21 4,368.21 61300 49721 -6125 7 FICA 425.88 6,966.74 6,966.74 61300 49721 -6126 7 MEDICARE CONTRIBUTIONS 99.61 1,629.33 1,629.33 61300 49721 -6130 6 INSURANCE BENEFITS 61300 49721 -6131 7 CAFETERIA PLAN CONTRIBUTIO 954.09 8,819.99 8,819.99 61300 49721 -6140 6 UNEMPLOYMENT COMPENSATION 61300 49721 -6150 6 WORKER'S COMPENSATION 61300 49721 -6151 7 WORKER'S COMP INSURANCE 80.33 1,678.12 1,678.12 61300 49721 -6199 5 SUPPLIES 61300 49721 -6200 6 OFFICE SUPPLIES 61300 49721 -6201 7 OFFICE SUPPLIES 250.63 250.63 61300 49721 -6210 6 OPERATING SUPPLIES 61300 49721 -6211 7 CLEANING SUPPLIES 44.29 44.29 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 112 61300 49721 -6212 7 MOTOR FUELS 3,676.90 3,676.90 61300 49721 -6213 7 LUBRICANTS & ADDITIVES 95.20 95.20 61300 49721 -6215 7 SHOP MATERIALS 204.31 204.31 61300 49721 -6216 7 CHEMICALS /CHEMICAL PRODUCT 1,102.83 3,613.49 3,613.49 61300 49721 -6217 7 SAFETY SUPPLIES 104.07 104.07 61300 49721 -6219 7 GENERAL OPERATING SUPPLIES 1,586.31 1,586.31 61300 49721 -6220 6 REPAIR & MAINT SUPPLIES 61300 49721 -6221 7 MOTOR VEHICLES 1,602.27 1,602.27 61300 49721 -6223 7 BUILDINGS & FACILITIES 22.60 1,343.38 1,343.38 61300 49721 -6225 7 PARK & LANDSCAPE MATERIALS 610.14 4,465.33 4,465.33 61300 49721 -6227 7 PAINT SUPPLIES 173.46 173.46 61300 49721 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 61300 49721 -6239 7 OTHER REPAIR & MAINT SUPPL 500.78 500.78 61300 49721 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 61300 49721 -6241 7 SMALL TOOLS 19.16 71.32 71.32 61300 49721 -6242 7 MINOR EQUIPMENT 511.20 511.20 61300 49721 -6299 5 OTHER CHARGES & SERVICES 61300 49721 -6300 6 PROFESSIONAL SERVICES 61300 49721 -6307 7 PROFESSIONAL SERVICES 817.26 817.26 61300 49721 -6320 6 COMMUNICATIONS 61300 49721 -6321 7 TELEPHONE /PAGERS 525.35 3,157.71 3,157.71 61300 49721 -6330 6 TRANSPORTATION 61300 49721 -6331 7 TRAVEL EXPENSE /MILEAGE 48.80 48.80 61300 49721 -6340 6 ADVERTISING 61300 49721 -6349 7 OTHER ADVERTISING 170.50 2,347.25 2,347.25 61300 49721 -6350 6 PRINTING AND DUPLICATING 61300 49721 -6351 7 PRINTING 1,038.86 1,038.86 61300 49721 -6360 6 INSURANCE 61300 49721 -6361 7 GENERAL LIABILITY INSURANC 572.70- 4,892.82 4,892.82 61300 49721 -6362 7 PROPERTY INSURANCE 176.69- 1,405.90 1,405.90 61300 49721 -6364 7 DRAM SHOP INSURANCE .32- 18.68 18.68 61300 49721 -6366 7 MACHINERY BREAKDOWN INSURA 34.57- 282.31 282.31 61300 49721 -6380 6 UTILITY SERVICES 61300 49721 -6381 7 ELECTRIC 374.35 6,382.78 6,382.78 61300 49721 -6382 7 GAS 170.33 1,393.16 1,393.16 61300 49721 -6383 7 WATER 938.93 8,851.40 8,851.40 61300 49721 -6384 7 REFUSE DISPOSAL 114.33 1,849.20 1,849.20 61300 49721 -6385 7 SEWER 122.20 591.08 591.08 61300 49721 -6386 7 STORM SEWER 225.31 901.23 901.23 61300 49721 -6400 6 REPAIR & MAINT SERVICES 61300 49721 -6403 7 BLDGS /FACILITIES MAINT SER 663.34 2,127.42 2,127.42 61300 49721 -6408 7 COMMUNICATION /INFO SYSTEMS 232.60 232.60 61300 49721 -6410 6 RENTALS 61300 49721 -6415 7 OTHER EQUIPMENT 4,806.00 4,806.00 61300 49721 -6420 6 IS SERVICES /LICENSES /FEES R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 113 61300 49721 -6422 7 SOFTWARE MAINT 313.76 313.76 61300 49721 -6423 7 LOGIS CHARGES 370.00 2,415.00 2,415.00 61300 49721 -6430 6 MISCELLANEOUS 61300 49721 -6432 7 CONFERENCES AND SCHOOLS 313.00 313.00 61300 49721 -6434 7 DUES & SUBSCRIPTIONS 515.58 515.58 61300 49721 -6435 7 CREDIT CARD FEES 5.00 2,040.13 2,040.13 61300 49721 -6436 7 UNCOLLECTIBLE CHECKS /DEBTS .50 .50 .50 61300 49721 -6438 7 CASH SHORT (OVER) .02 32.30- 32.30- 61300 49721 -6440 6 OTHER EXPENSES 61300 49721 -6441 7 LICENSES, TAXES & FEES 186.00 186.00 61300 49721 -6449 7 OTHER CONTRACTUAL SERVICE 73.84 1,260.90 1,260.90 61300 49721 -6460 6 CENTRAL GARAGE CHARGES 61300 49721 -6461 7 FUEL CHARGES 473.07 473.07 61300 49721 -6462 7 FIXED CHARGES 546.50 6,518.30 6,518.30 61300 49721 -6463 7 REPAIR & MAINT CHARGES 132.97 7,301.83 7,301.83 61300 49721 -6465 7 REPLACEMENT CHARGES 857.93 10,064.69 10,064.69 61300 49721 -6470 6 TRANSFERS AND OTHER USES 61300 49721 -6471 7 ADMINISTRATIVE SERVICE TRA 515.00 6,180.00 6,180.00 61300 49721 -6490 6 OTHER MISC COSTS /EXPENSES 61300 49721 -6491 7 MERCHANDISE FOR RESALE 714.15- 24,327.93 24,327.93 61300 49721 -6494 7 DEPRECIATION EXPENSE 2,307.60 27,170.03 27,170.03 61300 49721 -6500 5 CAPITAL OUTLAY 61300 49721 -6501 6 CAPITAL OUTLAY 61300 49721 -6520 7 BUILDINGS & FACILITIES 169.30- 26,475.19 26,475.19 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 -1040 6 CASH CHANGE 61300 61300 -1045 7 CASH CHANGE GOLF COURSE 400.00 400.00 61300 61300 -1095 5 POOLED CASH & INVESTMENTS 81,500.13 3,059.94 30,929.93- 50,570.20 61300 61300 -1200 5 ACCOUNTS RECEIVABLE 61300 61300 -1230 6 RETURNED CHECKS 81.75 .50 82.25 61300 61300 -1231 7 ALLOWANCE FOR RETURNED CHE 81.75- .50- .50- 82.25- 61300 61300 -1300 5 DUE FROM OTHER FUNDS 61300 61300 -1400 5 INVENTORY 61300 61300 -1445 6 INVENTORY OF STORES 1,783.60 804.15 804.15 2,587.75 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 114 61300 61300 -1800 5 ACCUMULATED DEPRECIATION 239,873.59- 2,307.60- 27,170.03- 267,043.62- 61300 61300 -2000 3 LIABILITIES 61300 61300 -2001 4 CURRENT LIABILITIES 61300 61300 -2010 5 ACCOUNTS PAYABLE 61300 61300 -2012 6 MISC ACCOUNTS PAYABLE 9.24- 64.31 4.24 5.00- 61300 61300 -2015 6 VOUCHERS PAYABLE 551.16- 1,162.63- 611.47- 1,162.63- 61300 61300 -2041 6 MINNESOTA 6.5% SALES TAX 163.46- 74.49 148.35 15.11- 61300 61300 -2043 6 HENN CTY 0.15% SALES TAX 1.72 .35- .35- 61300 61300 -2100 5 SALARIES & BENEFITS PAYABLE 61300 61300 -2110 6 SALARIES AND WAGES PAYABLE 1,170.13- 1,487.05- 316.92- 1,487.05- 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 792,488.00- 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 335,469.56- 335,469.56- R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 115 61700 49851 -4000 3 REVENUES AND EXPENSES 61700 49851 -4001 4 REVENUES 61700 49851 -4599 5 MISCELLANEOUS REVENUE 61700 49851 -4600 6 MISCELLANEOUS REVENUE 61700 49851 -4603 7 INTEREST EARNINGS 6,613.43- 53,605.57- 53,605.57- 61700 49851 -4605 7 UNREALIZED INVESTMENT GAIN 725.47- 725.47- 725.47- 61700 49851 -4900 5 OTHER FINANCING SOURCES 61700 49851 -4921 6 REFUNDS & REIMBURSEMENTS 55.31- 55.31- 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 12,577.45 154,486.88 154,486.88 61700 49851 -6110 6 OTHER PAYMENTS -NON INSURANCE 61700 49851 -6111 7 SEVERANCE PAY 1,022.16 1,022.16 1,022.16 61700 49851 -6120 6 RETIREMENT CONTRIBUTIONS 61700 49851 -6122 7 PERA COORDINATED PLAN 786.08 9,647.78 9,647.78 61700 49851 -6125 7 FICA 851.05 9,725.88 9,725.88 61700 49851 -6126 7 MEDICARE CONTRIBUTIONS 199.06 2,274.61 2,274.61 61700 49851 -6130 6 INSURANCE BENEFITS 61700 49851 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,862.23 26,460.03 26,460.03 61700 49851 -6140 6 UNEMPLOYMENT COMPENSATION 61700 49851 -6150 6 WORKER'S COMPENSATION 61700 49851 -6151 7 WORKER'S COMP INSURANCE 79.25 1,026.69 1,026.69 61700 49851 -6199 5 SUPPLIES 61700 49851 -6200 6 OFFICE SUPPLIES 61700 49851 -6201 7 OFFICE SUPPLIES 46.94 46.94 61700 49851 -6210 6 OPERATING SUPPLIES 61700 49851 -6219 7 GENERAL OPERATING SUPPLIES 260.93 260.93 61700 49851 -6220 6 REPAIR & MAINT SUPPLIES 61700 49851 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 61700 49851 -6243 7 MINOR COMPUTER EQUIPMENT 1,401.97 1,401.97 61700 49851 -6299 5 OTHER CHARGES & SERVICES 61700 49851 -6300 6 PROFESSIONAL SERVICES 61700 49851 -6301 7 ACCTG, AUDIT & FIN'L SERVI 3,322.68 3,322.68 61700 49851 -6303 7 LEGAL SERVICES 1,575.00 1,575.00 1,575.00 61700 49851 -6307 7 PROFESSIONAL SERVICES 1,779.11 1,779.11 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 173.00 4,129.15 4,129.15 61700 49851 -6362 7 PROPERTY INSURANCE 251.20 6,806.30 6,806.30 61700 49851 -6366 7 MACHINERY BREAKDOWN INSURA 16.50 471.69 471.69 61700 49851 -6400 6 REPAIR & MAINT SERVICES R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 116 61700 49851 -6408 7 COMMUNICATION /INFO SYSTEMS 39.30 39.30 61700 49851 -6420 6 IS SERVICES /LICENSES /FEES 61700 49851 -6422 7 SOFTWARE MAINT 2,733.34 2,733.34 61700 49851 -6423 7 LOGIS CHARGES 894.00 12,974.00 12,974.00 61700 49851 -6430 6 MISCELLANEOUS 61700 49851 -6432 7 CONFERENCES AND SCHOOLS 1,672.61 1,672.61 61700 49851 -6440 6 OTHER EXPENSES 61700 49851 -6470 6 TRANSFERS AND OTHER USES 61700 49851 -6471 7 ADMINISTRATIVE SERVICE TRA 7,174.12 86,089.44 86,089.44 61700 49851 -6476 7 CAPITAL PROJECT FUND TRANS 230,000.00 230,000.00 61700 49851 -6490 6 OTHER MISC COSTS /EXPENSES 61700 49851 -6494 7 DEPRECIATION EXPENSE 2,616.56 30,807.75 30,807.75 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 92.64- 2,053.21- 2,053.21- 61700 49852 -4609 7 UNCOLLECTIBLE WRITE OFFS 5,177.34 5,177.34 61700 49852 -4800 5 EBHC 61700 49852 -4820 6 CONVENTION CENTER 61700 49852 -4821 7 ROOM RENTALS 38,200.25- 625,515.54- 625,515.54- 61700 49852 - 4821 -1 8 CMP ROOM RENTALS 35,080.36- 35,080.36- 61700 49852 -4822 7 LABOR CHARGES 1,095.00- 13,922.00- 13,922.00- 61700 49852 -4823 7 EQUIPMENT RENTALS 14,555.00- 277,749.40- 277,749.40- 61700 49852 - 4823 -1 8 CMP EQUIPMENT RENTALS 13,355.40- 13,355.40- 61700 49852 -4826 7 DANCE FLOOR RENTALS 1,760.00- 23,556.00- 23,556.00- 61700 49852 -4827 7 SECURITY SERVICES 2,550.00- 27,035.00- 27,035.00- 61700 49852 -4828 7 CLIENT SERVICES 39,027.00- 39,027.00- 61700 49852 -4829 7 MISCELLANEOUS 379.40- 3,601.20- 3,601.20- 61700 49852 -4900 5 OTHER FINANCING SOURCES 61700 49852 -4921 6 REFUNDS & REIMBURSEMENTS 2,512.45- 2,512.45- 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 23,996.22 326,174.21 326,174.21 61700 49852 -6102 7 OVERTIME -FT EMPLOYEES 97.69 1,077.84 1,077.84 61700 49852 -6103 7 WAGES -PART TIME EMPLOYEES 8,762.42 127,030.56 127,030.56 61700 49852 -6104 7 OVERTIME -PART TIME EMPLOYE 245.00 245.00 61700 49852 -6110 6 OTHER PAYMENTS -NON INSURANCE 61700 49852 -6111 7 SEVERANCE PAY 2,584.24 2,584.24 2,584.24 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 117 61700 49852 -6120 6 RETIREMENT CONTRIBUTIONS 61700 49852 -6122 7 PERA COORDINATED PLAN 1,929.27 26,183.71 26,183.71 61700 49852 -6125 7 FICA 2,088.91 28,556.44 28,556.44 61700 49852 -6126 7 MEDICARE CONTRIBUTIONS 488.53 6,678.44 6,678.44 61700 49852 -6130 6 INSURANCE BENEFITS 61700 49852 -6131 7 CAFETERIA PLAN CONTRIBUTIO 6,093.29 62,671.89 62,671.89 61700 49852 -6140 6 UNEMPLOYMENT COMPENSATION 61700 49852 -6150 6 WORKER'S COMPENSATION 61700 49852 -6151 7 WORKER'S COMP INSURANCE 1,015.14 13,783.65 13,783.65 61700 49852 -6199 5 SUPPLIES 61700 49852 -6200 6 OFFICE SUPPLIES 61700 49852 -6201 7 OFFICE SUPPLIES 496.94 2,586.21 2,586.21 61700 49852 -6202 7 COPYING SUPPLIES 101.91 1,195.76 1,195.76 61700 49852 -6210 6 OPERATING SUPPLIES 61700 49852 -6211 7 CLEANING SUPPLIES 508.66 7,294.32 7,294.32 61700 49852 -6212 7 MOTOR FUELS 10.00 10.00 61700 49852 -6214 7 CLOTHING & PERSONAL EQUIPM 30.00- 431.00 431.00 61700 49852 -6215 7 SHOP MATERIALS 141.89 379.28 379.28 61700 49852 -6216 7 CHEMICALS /CHEMICAL PRODUCT 352.77 3,831.10 3,831.10 61700 49852 -6217 7 SAFETY SUPPLIES 107.01 2,156.07 2,156.07 61700 49852 -6219 7 GENERAL OPERATING SUPPLIES 483.51- 25,035.78 25,035.78 61700 49852 -6220 6 REPAIR & MAINT SUPPLIES 61700 49852 -6223 7 BUILDINGS & FACILITIES 6,242.06 27,632.66 27,632.66 61700 49852 -6225 7 PARK & LANDSCAPE MATERIALS 1,596.40 1,596.40 61700 49852 -6226 7 SIGNS & STRIPING MATERIALS 67.10 75.62 75.62 61700 49852 -6227 7 PAINT SUPPLIES 228.06 1,397.52 1,397.52 61700 49852 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 61700 49852 -6237 7 LAUNDRY SUPPLIES 168.50 168.50 61700 49852 -6239 7 OTHER REPAIR & MAINT SUPPL 82.22 5,141.21 5,141.21 61700 49852 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 61700 49852 -6241 7 SMALL TOOLS 159.79 970.06 970.06 61700 49852 -6242 7 MINOR EQUIPMENT 5,585.62 29,971.60 29,971.60 61700 49852 -6243 7 MINOR COMPUTER EQUIPMENT 1,637.37 1,637.37 61700 49852 -6299 5 OTHER CHARGES & SERVICES 61700 49852 -6300 6 PROFESSIONAL SERVICES 61700 49852 -6303 7 LEGAL SERVICES 7.42 70.42 70.42 61700 49852 -6307 7 PROFESSIONAL SERVICES 1,562.00 6,457.58 6,457.58 61700 49852 -6320 6 COMMUNICATIONS 61700 49852 -6321 7 TELEPHONE /PAGERS 896.81 6,087.07 6,087.07 61700 49852 -6322 7 POSTAGE 17.38- 2,698.40 2,698.40 61700 49852 -6330 6 TRANSPORTATION 61700 49852 -6331 7 TRAVEL EXPENSE /MILEAGE 163.47 1,109.02 1,109.02 61700 49852 -6333 7 FREIGHT /DRAYAGE 65.02 65.02 61700 49852 -6340 6 ADVERTISING 61700 49852 -6341 7 PERSONNEL ADVERTISING 906.27 3,380.65 3,380.65 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 118 61700 49852 -6349 7 OTHER ADVERTISING 879.67 60,953.89 60,953.89 61700 49852 -6350 6 PRINTING AND DUPLICATING 61700 49852 -6351 7 PRINTING 705.03 9,398.27 9,398.27 61700 49852 -6360 6 INSURANCE 61700 49852 -6361 7 GENERAL LIABILITY INSURANC 213.88 6,956.50 6,956.50 61700 49852 -6362 7 PROPERTY INSURANCE 307.97 8,021.15 8,021.15 61700 49852 -6366 7 MACHINERY BREAKDOWN INSURA 20.56 559.49 559.49 61700 49852 -6380 6 UTILITY SERVICES 61700 49852 -6381 7 ELECTRIC 6,777.54 111,485.95 111,485.95 61700 49852 -6382 7 GAS 2,470.08 26,255.33 26,255.33 61700 49852 -6383 7 WATER 100.00 702.59 702.59 61700 49852 -6384 7 REFUSE DISPOSAL 157.46 1,900.78 1,900.78 61700 49852 -6385 7 SEWER 167.00 1,216.42 1,216.42 61700 49852 -6386 7 STORM SEWER 150.00 1,379.64 1,379.64 61700 49852 -6389 7 STREET LIGHTS 25.00 248.48 248.48 61700 49852 -6400 6 REPAIR & MAINT SERVICES 61700 49852 -6402 7 EQUIPMENT SERVICES 1,762.04 36,262.99 36,262.99 61700 49852 -6403 7 BLDGS /FACILITIES MAINT SER 7,869.14 10,471.14 10,471.14 61700 49852 -6408 7 COMMUNICATION /INFO SYSTEMS 57.60 57.60 61700 49852 -6409 7 OTHER REPAIR & MAINT SVCS 500.00 500.00 61700 49852 -6410 6 RENTALS 61700 49852 -6413 7 OFFICE EQUIPMENT 173.75 3,722.34 3,722.34 61700 49852 -6415 7 OTHER EQUIPMENT 6,727.09 139,855.83 139,855.83 61700 49852 -6420 6 IS SERVICES /LICENSES /FEES 61700 49852 -6423 7 LOGIS CHARGES 816.00 816.00 61700 49852 -6428 7 PROTECTION SERVICES 1,223.82 19,898.10 19,898.10 61700 49852 -6430 6 MISCELLANEOUS 61700 49852 -6432 7 CONFERENCES AND SCHOOLS 4,559.89 4,559.89 61700 49852 -6433 7 MEETING EXPENSES 16.00 677.49 677.49 61700 49852 -6434 7 DUES & SUBSCRIPTIONS 4,375.92 4,375.92 61700 49852 -6435 7 CREDIT CARD FEES 247.22 3,024.43 3,024.43 61700 49852 -6436 7 UNCOLLECTIBLE CHECKS /DEBTS 2,412.00- 2,412.00- 2,412.00- 61700 49852 -6440 6 OTHER EXPENSES 61700 49852 -6441 7 LICENSES, TAXES & FEES 234.95 234.95 61700 49852 -6442 7 COURT AWARDS /SETTLEMENTS 1,246.80 1,246.80 61700 49852 -6449 7 OTHER CONTRACTUAL SERVICE 1,803.93 14,313.56 14,313.56 61700 49852 -6470 6 TRANSFERS AND OTHER USES 61700 49852 -6490 6 OTHER MISC COSTS /EXPENSES 61700 49852 -6494 7 DEPRECIATION EXPENSE 22,430.84 264,103.55 264,103.55 61700 49852 -6500 5 CAPITAL OUTLAY 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 119 61700 49853 -4609 7 UNCOLLECTIBLE WRITE OFFS 8,586.39 8,586.39 61700 49853 -4800 5 EBHC 61700 49853 -4840 6 CATERING SERVICES 61700 49853 -4842 7 SERVICE CHARGES 38,267.15- 476,528.92- 476,528.92- 61700 49853 -4844 7 FOOD & BEVERAGE SALES 171,163.76- 2,299,987.48- 2,299,987.48- 61700 49853 - 4844 -1 7 FOOD & BEVERAGE SALES, INN 75.65- 13,433.40- 13,433.40- 61700 49853 -4845 7 LIQUOR /WINE /BEER SALES 42,492.89- 336,324.36- 336,324.36- 61700 49853 - 4845 -1 7 LIQUOR /WINE /BEER SALES, IN 369.75- 369.75- 61700 49853 -4848 7 MISCELLANEOUS SALES 4,153.95- 39,587.74- 39,587.74- 61700 49853 -4849 7 MISCELLANEOUS SALES -NON TA 58.00 982.00- 982.00- 61700 49853 -4900 5 OTHER FINANCING SOURCES 61700 49853 -4921 6 REFUNDS & REIMBURSEMENTS 146.96- 146.96- 61700 49853 -5550 5 DIRECT COST OF SALES 61700 49853 -5590 6 EBHC CONTRACT EXPENSES 61700 49853 -5591 7 COST OF SALES -LABOR 109,746.57 1,339,690.91 1,339,690.91 61700 49853 -5592 7 COST OF SALES -FOOD 35,994.63 553,047.90 553,047.90 61700 49853 -5593 7 COST OF SALES - SUPPLIES 10,309.38 154,335.76 154,335.76 61700 49853 -5594 7 COST OF SALES -MGMT FEES 23,333.37 115,000.00 115,000.00 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 1,738.93 22,813.33 22,813.33 61700 49853 -6102 7 OVERTIME -FT EMPLOYEES 38.52 201.96 201.96 61700 49853 -6103 7 WAGES -PART TIME EMPLOYEES 2,734.36 45,489.74 45,489.74 61700 49853 -6110 6 OTHER PAYMENTS -NON INSURANCE 61700 49853 -6120 6 RETIREMENT CONTRIBUTIONS 61700 49853 -6122 7 PERA COORDINATED PLAN 182.27 2,844.24 2,844.24 61700 49853 -6125 7 FICA 280.64 4,248.66 4,248.66 61700 49853 -6126 7 MEDICARE CONTRIBUTIONS 65.64 993.76 993.76 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 177.26 2,796.40 2,796.40 61700 49853 -6199 5 SUPPLIES 61700 49853 -6200 6 OFFICE SUPPLIES 61700 49853 -6201 7 OFFICE SUPPLIES 83.71 1,274.78 1,274.78 61700 49853 -6202 7 COPYING SUPPLIES 101.92 1,014.10 1,014.10 61700 49853 -6210 6 OPERATING SUPPLIES 61700 49853 -6211 7 CLEANING SUPPLIES 169.78 169.78 61700 49853 -6216 7 CHEMICALS /CHEMICAL PRODUCT 157.91 157.91 61700 49853 -6217 7 SAFETY SUPPLIES 47.23 255.32 255.32 61700 49853 -6219 7 GENERAL OPERATING SUPPLIES 13.67 13.67 61700 49853 -6220 6 REPAIR & MAINT SUPPLIES 61700 49853 -6223 7 BUILDINGS & FACILITIES 499.60 1,383.10 1,383.10 61700 49853 -6227 7 PAINT SUPPLIES 10.54 10.54 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 120 61700 49853 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 61700 49853 -6239 7 OTHER REPAIR & MAINT SUPPL 723.47 723.47 61700 49853 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 61700 49853 -6242 7 MINOR EQUIPMENT 11,806.63 11,806.63 61700 49853 -6243 7 MINOR COMPUTER EQUIPMENT 206.60 3 3,368.98 61700 49853 -6299 5 OTHER CHARGES & SERVICES 61700 49853 -6300 6 PROFESSIONAL SERVICES 61700 49853 -6307 7 PROFESSIONAL SERVICES 1,065.00 1,065.00 61700 49853 -6319 7 OTHER PROFESSIONAL SERVICE 6.12 6.12 61700 49853 -6320 6 COMMUNICATIONS 61700 49853 -6321 7 TELEPHONE /PAGERS 215.55 1,311.95 1,311.95 61700 49853 -6322 7 POSTAGE 17.38 373.28 373.28 61700 49853 -6330 6 TRANSPORTATION 61700 49853 -6331 7 TRAVEL EXPENSE /MILEAGE 18.00 18.00 61700 49853 -6333 7 FREIGHT /DRAYAGE 20.93 20.93 61700 49853 -6340 6 ADVERTISING 61700 49853 -6349 7 OTHER ADVERTISING 22,254.70 22,254.70 61700 49853 -6350 6 PRINTING AND DUPLICATING 61700 49853 -6351 7 PRINTING 44.73 462.73 462.73 61700 49853 -6360 6 INSURANCE 61700 49853 -6361 7 GENERAL LIABILITY INSURANC 233.73 5,537.50 5,537.50 61700 49853 -6362 7 PROPERTY INSURANCE 332.94 8,456.06 8,456.06 61700 49853 -6366 7 MACHINERY BREAKDOWN INSURA 35.38 607.27 607.27 61700 49853 -6380 6 UTILITY SERVICES 61700 49853 -6381 7 ELECTRIC 1,196.04 19,673.97 19,673.97 61700 49853 -6382 7 GAS 2,470.07 26,255.45 26,255.45 61700 49853 -6383 7 WATER 183.00 866.66 866.66 61700 49853 -6384 7 REFUSE DISPOSAL 629.85 7,962.04 7,962.04 61700 49853 -6385 7 SEWER 342.00 1,566.42 1,566.42 61700 49853 -6386 7 STORM SEWER 250.00 1,595.68 1,595.68 61700 49853 -6389 7 STREET LIGHTS 46.00 286.52 286.52 61700 49853 -6400 6 REPAIR & MAINT SERVICES 61700 49853 -6402 7 EQUIPMENT SERVICES 730.15 15,979.39 15,979.39 61700 49853 -6403 7 BLDGS /FACILITIES MAINT SER 173.50 2,005.50 2,005.50 61700 49853 -6409 7 OTHER REPAIR & MAINT SVCS 109.00 1,199.00 1,199.00 61700 49853 -6410 6 RENTALS 61700 49853 -6413 7 OFFICE EQUIPMENT 173.74 2,868.11 2,868.11 61700 49853 -6420 6 IS SERVICES /LICENSES /FEES 61700 49853 -6430 6 MISCELLANEOUS 61700 49853 -6432 7 CONFERENCES AND SCHOOLS 1,235.00 1,235.00 61700 49853 -6434 7 DUES & SUBSCRIPTIONS 20.00 20.00 61700 49853 -6435 7 CREDIT CARD FEES 1,088.93 13,254.05 13,254.05 61700 49853 -6436 7 UNCOLLECTIBLE CHECKS /DEBTS 10,029.00- 10,029.00- 10,029.00- 61700 49853 -6438 7 CASH SHORT (OVER) 303.71 280.08 280.08 61700 49853 -6440 6 OTHER EXPENSES R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 121 61700 49853 -6441 7 LICENSES, TAXES & FEES 50.00 50.00 61700 49853 -6449 7 OTHER CONTRACTUAL SERVICE 713.53 6,727.53 6,727.53 61700 49853 -6470 6 TRANSFERS AND OTHER USES 61700 49853 -6490 6 OTHER MISC COSTS /EXPENSES 61700 49853 -6494 7 DEPRECIATION EXPENSE 13,447.62 158,333.86 158,333.86 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- 68,390.40- 68,390.40- 61700 49854 -4900 5 OTHER FINANCING SOURCES 61700 49854 -4921 6 REFUNDS & REIMBURSEMENTS 16.49- 16.49- 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 140.28 1,991.25 1,991.25 61700 49854 -6103 7 WAGES -PART TIME EMPLOYEES 185.15 2,508.81 2,508.81 61700 49854 -6110 6 OTHER PAYMENTS -NON INSURANCE 61700 49854 -6120 6 RETIREMENT CONTRIBUTIONS 61700 49854 -6122 7 PERA COORDINATED PLAN 20.36 281.28 281.28 61700 49854 -6125 7 FICA 20.45 273.09 273.09 61700 49854 -6126 7 MEDICARE CONTRIBUTIONS 4.76 63.85 63.85 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 13.25 195.78 195.78 61700 49854 -6199 5 SUPPLIES 61700 49854 -6200 6 OFFICE SUPPLIES 61700 49854 -6210 6 OPERATING SUPPLIES 61700 49854 -6219 7 GENERAL OPERATING SUPPLIES 63.59 63.59 61700 49854 -6220 6 REPAIR & MAINT SUPPLIES 61700 49854 -6223 7 BUILDINGS & FACILITIES 334.98 334.98 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 122 61700 49854 -6361 7 GENERAL LIABILITY INSURANC 20.11 461.26 461.26 61700 49854 -6362 7 PROPERTY INSURANCE 27.25 1,876.36 1,876.36 61700 49854 -6366 7 MACHINERY BREAKDOWN INSURA 1.45 131.28 131.28 61700 49854 -6380 6 UTILITY SERVICES 61700 49854 -6382 7 GAS 186.77 1,919.91 1,919.91 61700 49854 -6383 7 WATER 17.00 141.28 141.28 61700 49854 -6384 7 REFUSE DISPOSAL 80.96 790.05 790.05 61700 49854 -6385 7 SEWER 33.00 260.40 260.40 61700 49854 -6400 6 REPAIR & MAINT SERVICES 61700 49854 -6402 7 EQUIPMENT SERVICES 852.63 852.63 61700 49854 -6403 7 BLDGS /FACILITIES MAINT SER 30.00 360.00 360.00 61700 49854 -6410 6 RENTALS 61700 49854 -6440 6 OTHER EXPENSES 61700 49854 -6441 7 LICENSES, TAXES & FEES 545.09 6,541.27 6,541.27 61700 49854 -6449 7 OTHER CONTRACTUAL SERVICE 494.73 4,718.49 4,718.49 61700 49854 -6470 6 TRANSFERS AND OTHER USES 61700 49854 -6490 6 OTHER MISC COSTS /EXPENSES 61700 49854 -6494 7 DEPRECIATION EXPENSE 3,038.44 35,774.92 35,774.92 61700 49854 -6500 5 CAPITAL OUTLAY 61700 49854 -6501 6 CAPITAL OUTLAY 61700 49854 -6600 5 DEBT SERVICE 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 2,860.00- 35,210.00- 35,210.00- 61700 49855 -4812 7 FACILITY RENTALS 175.00- 7,610.00- 7,610.00- 61700 49855 -4814 7 EQUIPMENT RENTALS 65.00- 1,781.75- 1,781.75- 61700 49855 -4815 7 MISCELLANEOUS 11.90- 11.90- 61700 49855 -4900 5 OTHER FINANCING SOURCES 61700 49855 -4921 6 REFUNDS & REIMBURSEMENTS 27.60- 27.60- 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 128.21 4,227.29 4,227.29 61700 49855 -6102 7 OVERTIME -FT EMPLOYEES 93.33 93.33 61700 49855 -6103 7 WAGES -PART TIME EMPLOYEES 972.40 17,402.47 17,402.47 61700 49855 -6110 6 OTHER PAYMENTS -NON INSURANCE 61700 49855 -6120 6 RETIREMENT CONTRIBUTIONS 61700 49855 -6122 7 PERA COORDINATED PLAN 56.49 1,102.28 1,102.28 61700 49855 -6125 7 FICA 68.92 1,357.76 1,357.76 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 123 61700 49855 -6126 7 MEDICARE CONTRIBUTIONS 16.12 317.59 317.59 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 9.85 499.60 499.60 61700 49855 -6199 5 SUPPLIES 61700 49855 -6200 6 OFFICE SUPPLIES 61700 49855 -6210 6 OPERATING SUPPLIES 61700 49855 -6211 7 CLEANING SUPPLIES 64.82 64.82 61700 49855 -6219 7 GENERAL OPERATING SUPPLIES 2,527.30 3,186.21 3,186.21 61700 49855 -6220 6 REPAIR & MAINT SUPPLIES 61700 49855 -6223 7 BUILDINGS & FACILITIES 4,315.33 4,315.33 61700 49855 -6225 7 PARK & LANDSCAPE MATERIALS 697.32 697.32 61700 49855 -6227 7 PAINT SUPPLIES 192.27 192.27 61700 49855 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 61700 49855 -6237 7 LAUNDRY SUPPLIES 19.99 96.79 96.79 61700 49855 -6239 7 OTHER REPAIR & MAINT SUPPL 77.94 77.94 61700 49855 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 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 215.09 215.09 61700 49855 -6350 6 PRINTING AND DUPLICATING 61700 49855 -6351 7 PRINTING 109.70 109.70 61700 49855 -6360 6 INSURANCE 61700 49855 -6361 7 GENERAL LIABILITY INSURANC 40.55 951.24 951.24 61700 49855 -6362 7 PROPERTY INSURANCE 44.14 2,990.36 2,990.36 61700 49855 -6366 7 MACHINERY BREAKDOWN INSURA 3.17 223.14 223.14 61700 49855 -6380 6 UTILITY SERVICES 61700 49855 -6381 7 ELECTRIC 496.98 7,188.74 7,188.74 61700 49855 -6382 7 GAS 949.89 8,023.81 8,023.81 61700 49855 -6383 7 WATER 40.00 260.12 260.12 61700 49855 -6384 7 REFUSE DISPOSAL 159.22 159.22 61700 49855 -6385 7 SEWER 48.00 290.40 290.40 61700 49855 -6400 6 REPAIR & MAINT SERVICES 61700 49855 -6402 7 EQUIPMENT SERVICES 3,340.17 3,340.17 61700 49855 -6403 7 BLDGS /FACILITIES MAINT SER 40.00 480.00 480.00 61700 49855 -6410 6 RENTALS 61700 49855 -6420 6 IS SERVICES /LICENSES /FEES 61700 49855 -6428 7 PROTECTION SERVICES 374.88 3,168.49 3,168.49 61700 49855 -6430 6 MISCELLANEOUS 61700 49855 -6435 7 CREDIT CARD FEES 23.23 417.95 417.95 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 124 61700 49855 -6436 7 UNCOLLECTIBLE CHECKS /DEBTS 25.00- 25.00- 25.00- 61700 49855 -6440 6 OTHER EXPENSES 61700 49855 -6441 7 LICENSES, TAXES & FEES 1,044.70 12,574.07 12,574.07 61700 49855 -6449 7 OTHER CONTRACTUAL SERVICE 303.29 2,943.95 2,943.95 61700 49855 -6470 6 TRANSFERS AND OTHER USES 61700 49855 -6490 6 OTHER MISC COSTS /EXPENSES 61700 49855 -6494 7 DEPRECIATION EXPENSE 7,517.77 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 1,141,055.45 50,730.67 9,774.11 1,150,829.56 61700 61700 -1200 5 ACCOUNTS RECEIVABLE 61700 61700 -1205 6 ACCOUNTS RECEIVABLE - BILLED 242,976.64 70,545.94- 72,258.64 315,235.28 61700 61700 - 1205 -1 7 ACCTS REC.- BILLED (MANUAL) 1,262.52 1,261.80- .72 61700 61700 -1215 6 MISC ACCOUNTS RECEIVABLE 194.20 194.20- 61700 61700 -1232 6 ESTIMATED UNCOLLECTABLE A/R 20,872.00- 12,466.00 12,466.00 8,406.00- 61700 61700 -1320 5 DUE FROM OTHER GOVT UNITS 61700 61700 -1400 5 INVENTORY 61700 61700 -1440 6 INVENTORY - FLIK 27,101.30 8,050.99- 3,718.44 30,819.74 61700 61700 -1500 5 PREPAID ITEMS 61700 61700 -1510 6 PREPAID ITEMS 5,498.75 2,222.94- 830.98- 4,667.77 61700 61700 -1520 6 PREPAID INSURANCE 4,135.83- 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 11,039,133.85 11,039,133.85 61700 61700 -1760 6 COMPUTER EQUIPMENT 34,358.88 34,358.88 61700 61700 -1775 6 OTHER EQUIPMENT 161,170.54 161,170.54 61700 61700 -1800 5 ACCUMULATED DEPRECIATION 5,735,862.21- 49,051.23- 577,535.28- 6,313,397.49- 61700 61700 -2000 3 LIABILITIES 61700 61700 -2001 4 CURRENT LIABILITIES 61700 61700 -2010 5 ACCOUNTS PAYABLE 61700 61700 -2012 6 MISC ACCOUNTS PAYABLE 4,501.40- 1,144.84- 340.02 4,161.38- 61700 61700 -2015 6 VOUCHERS PAYABLE 45,210.74- 9,207.22- 13,362.05 31,848.69- 61700 61700 -2041 6 MINNESOTA 6.5% SALES TAX 17,479.95- 891.68 468.05- 17,948.00- 61700 61700 -2042 6 MN 2.5% LIQUOR SURTAX 1,178.00- 904.00- 34.00- 1,212.00- 61700 61700 -2043 6 H EN N CTY 0.15% SALES TAX 21.00 414.00- 414.00- 61700 61700 -2060 6 CONTRACTS PAYABLE 180,247.35- 4,901.30 6,891.69 173,355.66- 61700 61700 -2100 5 SALARIES & BENEFITS PAYABLE R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 125 61700 61700 -2110 6 SALARIES AND WAGES PAYABLE 16,744.96- 3,302.89- 192.50- 16,937.46- 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 242,810.00- 45,384.11 22,570.00 220,240.00- 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 1,227,004.22 1,227,004.22 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 126 65100 49411 -4000 3 REVENUES AND EXPENSES 65100 49411 -4001 4 REVENUES 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 -4603 7 INTEREST EARNINGS 7,656.07- 91,458.64- 91,458.64- 65100 49411 -4605 7 UNREALIZED INVESTMENT GAIN 839.84- 839.84- 839.84- 65100 49411 -4707 7 PENALTIES 1,482.89- 6,478.16- 6,478.16- 65100 49411 -4730 5 STORM SEWER UTILITY FUND 65100 49411 -4731 6 STORM DRAINAGE FEES 292,598.67- 1,406,069.94- 1,406,069.94- 65100 49411 -4900 5 OTHER FINANCING SOURCES 65100 49411 -4912 6 CAPITAL CONTRIBUTIONS 193,157.00- 193,157.00- 193,157.00- 65100 49411 -4921 6 REFUNDS & REIMBURSEMENTS 156.54- 156.54- 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 19,385.06 61,334.38 61,334.38 65100 49411 -6102 7 OVERTIME -FT EMPLOYEES 638.20 1,355.00 1,355.00 65100 49411 -6110 6 OTHER PAYMENTS -NON INSURANCE 65100 49411 -6111 7 SEVERANCE PAY 637.46 637.46 637.46 65100 49411 -6120 6 RETIREMENT CONTRIBUTIONS 65100 49411 -6122 7 PERA COORDINATED PLAN 1,244.01 3,908.44 3,908.44 65100 49411 -6125 7 FICA 1,335.31 4,112.35 4,112.35 65100 49411 -6126 7 MEDICARE CONTRIBUTIONS 312.29 961.76 961.76 65100 49411 -6130 6 INSURANCE BENEFITS 65100 49411 -6131 7 CAFETERIA PLAN CONTRIBUTIO 4,468.12 10,158.86 10,158.86 65100 49411 -6140 6 UNEMPLOYMENT COMPENSATION 65100 49411 -6150 6 WORKER'S COMPENSATION 65100 49411 -6151 7 WORKER'S COMP INSURANCE 405.58 3,475.21 3,475.21 65100 49411 -6199 5 SUPPLIES 65100 49411 -6200 6 OFFICE SUPPLIES 65100 49411 -6204 7 STATIONARY SUPPLIES 1,255.58 1,255.58 65100 49411 -6210 6 OPERATING SUPPLIES 65100 49411 -6219 7 GENERAL OPERATING SUPPLIES 68.43 68.43 65100 49411 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 65100 49411 -6239 7 OTHER REPAIR & MAINT SUPPL 8,111.82 8,111.82 65100 49411 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 65100 49411 -6243 7 MINOR COMPUTER EQUIPMENT 189.84 189.84 65100 49411 -6299 5 OTHER CHARGES & SERVICES 65100 49411 -6300 6 PROFESSIONAL SERVICES 65100 49411 -6301 7 ACCTG, AUDIT & FIN'L SERVI 1,615.18 1,615.18 65100 49411 -6302 7 ARCH, ENG & PLANNING 3,427.00 4,302.00 4,302.00 65100 49411 -6303 7 LEGAL SERVICES 788.40 788.40 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 127 65100 49411 -6307 7 PROFESSIONAL SERVICES 4,810.09 4,810.09 65100 49411 -6320 6 COMMUNICATIONS 65100 49411 -6330 6 TRANSPORTATION 65100 49411 -6331 7 TRAVEL EXPENSE /MILEAGE 16.01 16.01 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 337.14- 2,779.60 2,779.60 65100 49411 -6400 6 REPAIR & MAINT SERVICES 65100 49411 -6409 7 OTHER REPAIR & MAINT SVCS 2,132.78 2,132.78 65100 49411 -6420 6 IS SERVICES /LICENSES /FEES 65100 49411 -6423 7 LOGIS CHARGES 1,917.00 12,406.15 12,406.15 65100 49411 -6430 6 MISCELLANEOUS 65100 49411 -6434 7 DUES & SUBSCRIPTIONS 265.00 51,850.00 51,850.00 65100 49411 -6440 6 OTHER EXPENSES 65100 49411 -6449 7 OTHER CONTRACTUAL SERVICE 4,104.62 4,104.62 65100 49411 -6460 6 CENTRAL GARAGE CHARGES 65100 49411 -6461 7 FUEL CHARGES 4,419.99 4,419.99 65100 49411 -6462 7 FIXED CHARGES 306.66 3,623.10 3,623.10 65100 49411 -6463 7 REPAIR & MAINT CHARGES 709.18 17,450.83 17,450.83 65100 49411 -6465 7 REPLACEMENT CHARGES 2,953.83 35,445.96 35,445.96 65100 49411 -6470 6 TRANSFERS AND OTHER USES 65100 49411 -6471 7 ADMINISTRATIVE SERVICE TRA 4,080.00 48,960.00 48,960.00 65100 49411 -6473 7 STORM SEWER TRANSFER 8,333.33 99,999.96 99,999.96 65100 49411 -6490 6 OTHER MISC COSTS /EXPENSES 65100 49411 -6494 7 DEPRECIATION EXPENSE 196,465.39 734,525.28 734,525.28 65100 49411 -6499 7 EXPENSES REIMBURSED 2,399,148.34- 2,399,148.34- 2,399,148.34- 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 128 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 65100 65100 -1005 5 CASH AND CASH EQUIVALENTS 65100 65100 -1095 5 POOLED CASH & INVESTMENTS 1,353,495.69 1,055,217.53- 27,324.76 1,380,820.45 65100 65100 -1200 5 ACCOUNTS RECEIVABLE 65100 65100 -1210 6 UTILITY RECEIVABLES 108,591.63 108,591.63- 65100 65100 - 1210 -1 6 UTILITY RECEIVABLES - BILLED 3,614.06- 106,257.31 106,257.31 65100 65100 -1220 6 UNBILLED ACCOUNTS RECEIVABLE 224,549.61 225,826.69 1,277.08 225,826.69 65100 65100 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 65100 65100 -1285 6 SPEC ASSESS REC- DELINQUENT 230.85 230.85 65100 65100 -1300 5 DUE FROM OTHER FUNDS 65100 65100 -1320 5 DUE FROM OTHER GOVT UNITS R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 129 65100 65100 -1500 5 PREPAID ITEMS 65100 65100 -1701 4 FIXED ASSETS 65100 65100 -1705 5 PROPERTY, PLANT & EQUIPMENT 65100 65100 -1710 6 LAND 287,158.40 287,158.40 65100 65100 -1730 6 STORM SEWER LINES 13,598,029.63 4,703,351.15 4,703,351.15 18,301,380.78 65100 65100 -1799 6 CONSTRUCTION IN PROGRESS 579,058.10 703,885.93 703,885.93 1,282,944.03 65100 65100 -1800 5 ACCUMULATED DEPRECIATION 3,124,594.58- 1,920,910.10- 2,458,969.99- 5,583,564.57- 65100 65100 -2000 3 LIABILITIES 65100 65100 -2001 4 CURRENT LIABILITIES 65100 65100 -2010 5 ACCOUNTS PAYABLE 65100 65100 -2015 6 VOUCHERS PAYABLE 1,607.00- 3,468.68- 1,861.68- 3,468.68- 65100 65100 -2100 5 SALARIES & BENEFITS PAYABLE 65100 65100 -2110 6 SALARIES AND WAGES PAYABLE 1,353.32- 1,549.05- 195.73- 1,549.05- 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 11,913,400.33- 11,913,400.33- R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 130 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 882.53- 7,572.42- 7,572.42- 65200 49571 -4605 7 UNREALIZED I NVESTM ENT GAIN 96.81- 96.81- 96.81- 65200 49571 -4606 7 OTHER REVENUE 1,380.00- 1,380.00- 65200 49571 -4707 7 PENALTIES 370.08- 1,375.76- 1,375.76- 65200 49571 -4740 5 STREET LIGHT UTILITY FUND 65200 49571 -4741 6 STREET LIGHT SERVICE CHARGE 45,564.11- 231,474.63- 231,474.63- 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 -6204 7 STATIONARY SUPPLIES 126.43 126.43 65200 49571 -6210 6 OPERATING SUPPLIES 65200 49571 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 65200 49571 -6239 7 OTHER REPAIR & MAINT SUPPL 695.21 695.21 65200 49571 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 65200 49571 -6299 5 OTHER CHARGES & SERVICES 65200 49571 -6300 6 PROFESSIONAL SERVICES 65200 49571 -6307 7 PROFESSIONAL SERVICES 99.59 99.59 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 154.28- 1,290.54 1,290.54 65200 49571 -6380 6 UTILITY SERVICES 65200 49571 -6381 7 ELECTRIC 26,316.21 167,037.31 167,037.31 65200 49571 -6400 6 REPAIR & MAINT SERVICES 65200 49571 -6409 7 OTHER REPAIR & MAINT SVCS 15,772.00 18,124.66 18,124.66 65200 49571 -6420 6 IS SERVICES /LICENSES /FEES 65200 49571 -6440 6 OTHER EXPENSES 65200 49571 -6470 6 TRANSFERS AND OTHER USES 65200 49571 -6471 7 ADMINISTRATIVE SERVICE TRA 357.15 4,285.80 4,285.80 65200 49571 -6482 7 MISC TRANSFER OUT 26,810.00 26,810.00 26,810.00 65200 49571 -6500 5 CAPITAL OUTLAY 65200 49571 -6501 6 CAPITAL OUTLAY R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 131 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 102,238.54 24,072.27- 51,852.13 154,090.67 65200 65200 -1200 5 ACCOUNTS RECEIVABLE 65200 65200 -1210 6 UTILITY RECEIVABLES 22,393.55 22,393.55- 65200 65200 - 1210 -1 6 UTILITY RECEIVABLES - BILLED 4,180.71- 19,495.86 19,495.86 65200 65200 -1220 6 UNBILLED ACCOUNTS RECEIVABLE 33,268.39 35,568.44 2,300.05 35,568.44 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 1,678.60- 29,503.01- 27,824.41- 29,503.01- 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 156,221.88- 156,221.88- R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 132 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 4.40- 1,068.31- 1,068.31- 65300 49311 -4605 7 UNREALIZED INVESTMENT GAIN .48- .48- .48- 65300 49311 -4707 7 PENALTIES 568.22- 1,982.68- 1,982.68- 65300 49311 -4750 5 RECYCLING FUND 65300 49311 -4751 6 RECYCLING SERVICE FEES 45,684.19- 243,273.53- 243,273.53- 65300 49311 -4900 5 OTHER FINANCING SOURCES 65300 49311 -6001 4 EXPENDITURES /EXPENSES 65300 49311 -6199 5 SUPPLIES 65300 49311 -6200 6 OFFICE SUPPLIES 65300 49311 -6204 7 STATIONARY SUPPLIES 124.67 124.67 65300 49311 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 65300 49311 -6243 7 MINOR COMPUTER EQUIPMENT 94.92 94.92 65300 49311 -6299 5 OTHER CHARGES & SERVICES 65300 49311 -6300 6 PROFESSIONAL SERVICES 65300 49311 -6307 7 PROFESSIONAL SERVICES 254.29 254.29 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 211.93- 1,790.03 1,790.03 65300 49311 -6420 6 IS SERVICES /LICENSES /FEES 65300 49311 -6423 7 LOGIS CHARGES 959.50 6,206.58 6,206.58 65300 49311 -6440 6 OTHER EXPENSES 65300 49311 -6449 7 OTHER CONTRACTUAL SERVICE 19,862.40 238,348.80 238,348.80 65300 49311 -6470 6 TRANSFERS AND OTHER USES 65300 49311 -6471 7 ADMINISTRATIVE SERVICE TRA 873.44 10,481.28 10,481.28 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 5,428.31 2,262.87- 4,660.80- 767.51 65300 65300 -1200 5 ACCOUNTS RECEIVABLE 65300 65300 -1210 6 UTILITY RECEIVABLES 27,436.72 27,436.72- 65300 65300 - 1210 -1 6 UTILITY RECEIVABLES - BILLED 7,550.12- 19,183.18 19,183.18 65300 65300 -1220 6 UNBILLED ACCOUNTS RECEIVABLE 33,412.10 35,035.87 1,623.77 35,035.87 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 764.00- 449.00- 315.00 449.00- 65300 65300 -2100 5 SALARIES & BENEFITS PAYABLE 65300 65300 -2250 5 DUE TO OTHER GOVERNMENT UNITS R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 133 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 65,513.13- 65,513.13- R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 134 70100 49951 -4000 3 REVENUES AND EXPENSES 70100 49951 -4001 4 REVENUES 70100 49951 -4300 5 INTERGOVERNMENTAL REVENUE 70100 49951 -4360 6 COUNTY GRANTS 70100 49951 -4599 5 MISCELLANEOUS REVENUE 70100 49951 -4600 6 MISCELLANEOUS REVENUE 70100 49951 -4603 7 INTEREST EARNINGS 24,741.63- 212,070.66- 212,070.66- 70100 49951 -4605 7 UNREALIZED INVESTMENT GAIN 2,714.06- 2,714.06- 2,714.06- 70100 49951 -4606 7 OTHER REVENUE 71.77- 1,760.55- 1,760.55- 70100 49951 -4860 6 CENTRAL GARAGE 70100 49951 -4862 7 FUEL SALES - INTERNAL 21,912.00- 210,262.04- 210,262.04- 70100 49951- 4862 -1 7 FUEL SALES - EXTERNAL 11,756.31- 51,553.92- 51,553.92- 70100 49951 -4863 7 REPLACEMENT CHARGES 54,060.44- 643,149.47- 643,149.47- 70100 49951 -4864 7 OVERHEAD CHARGES 13,593.64- 161,999.46- 161,999.46- 70100 49951 -4865 7 REPAIR /MAINT CHARGES 30,867.08- 386,202.43- 386,202.43- 70100 49951 -4900 5 OTHER FINANCING SOURCES 70100 49951 -4911 6 SALE OF PROPERTY 13,110.00- 13,110.00- 70100 49951 -4915 6 TRANSFERS IN 57,459.15- 57,459.15- 70100 49951 -4919 6 GAIN ON FIXED ASSET DISPOSAL 75,398.14- 75,398.14- 75,398.14- 70100 49951 -4921 6 REFUNDS & REIMBURSEMENTS 1,720.60- 8,623.56- 8,623.56- 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 17, 710.09 216, 894.67 216, 894.67 70100 49951 -6102 7 OVERTIME -FT EMPLOYEES 120.65 818.07 818.07 70100 49951 -6110 6 OTHER PAYMENTS -NON INSURANCE 70100 49951 -6111 7 SEVERANCE PAY 2,324.88 2,324.88 2,324.88 70100 49951 -6120 6 RETIREMENT CONTRIBUTIONS 70100 49951 -6122 7 PERA COORDINATED PLAN 1,114.38 13,595.32 13,595.32 70100 49951 -6125 7 FICA 1,251.46 13,634.53 13,634.53 70100 49951 -6126 7 MEDICARE CONTRIBUTIONS 292.63 3,188.67 3,188.67 70100 49951 -6130 6 INSURANCE BENEFITS 70100 49951 -6131 7 CAFETERIA PLAN CONTRIBUTIO 4,660.31 41,043.00 41,043.00 70100 49951 -6140 6 UNEMPLOYMENT COMPENSATION 70100 49951 -6150 6 WORKER'S COMPENSATION 70100 49951 -6151 7 WORKER'S COMP INSURANCE 741.22 9,982.51 9,982.51 70100 49951 -6199 5 SUPPLIES 70100 49951 -6200 6 OFFICE SUPPLIES 70100 49951 -6201 7 OFFICE SUPPLIES 554.00 554.00 70100 49951 -6203 7 BOOKS /REFERENCE MATERIALS 40.31 40.31 70100 49951 -6210 6 OPERATING SUPPLIES 70100 49951 -6212 7 MOTOR FUELS 43,140.60 261,595.17 261,595.17 70100 49951 -6213 7 LUBRICANTS & ADDITIVES 2,097.92 14,243.72 14,243.72 70100 49951 -6215 7 SHOP MATERIALS 1,321.04 8,453.12 8,453.12 70100 49951 -6217 7 SAFETY SUPPLIES 94.32 94.32 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 135 70100 49951 -6218 7 WELDING SUPPLIES 358.94 4,196.97 4,196.97 70100 49951 -6219 7 GENERAL OPERATING SUPPLIES 104.81 2,516.33 2,516.33 70100 49951 -6220 6 REPAIR & MAINT SUPPLIES 70100 49951 -6221 7 MOTOR VEHICLES 9,432.47 77,303.59 77,303.59 70100 49951 -6222 7 TIRES 4,461.09 20,869.04 20,869.04 70100 49951 -6227 7 PAINT SUPPLIES 169.51 169.51 70100 49951 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 70100 49951 -6239 7 OTHER REPAIR & MAINT SUPPL 280.61 280.61 70100 49951 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 70100 49951 -6241 7 SMALL TOOLS 55.90 1,801.13 1,801.13 70100 49951 -6242 7 MINOR EQUIPMENT 577.76 577.76 70100 49951 -6299 5 OTHER CHARGES & SERVICES 70100 49951 -6300 6 PROFESSIONAL SERVICES 70100 49951 -6307 7 PROFESSIONAL SERVICES 3,504.97 3,504.97 70100 49951 -6320 6 COMMUNICATIONS 70100 49951 -6330 6 TRANSPORTATION 70100 49951 -6333 7 FREIGHT /DRAYAGE 145.16 909.83 909.83 70100 49951 -6340 6 ADVERTISING 70100 49951 -6350 6 PRINTING AND DUPLICATING 70100 49951 -6351 7 PRINTING 297.70 297.70 70100 49951 -6360 6 INSURANCE 70100 49951 -6363 7 MOTOR VEHICLE INSURANCE 5,432.05- 42,529.70 42,529.70 70100 49951 -6367 7 EQUIPMENT (INLAND MARINE) 1,626.97- 12,572.28 12,572.28 70100 49951 -6380 6 UTILITY SERVICES 70100 49951 -6388 7 HAZARDOUS WASTE DISPOSAL 292.28 1,869.87 1,869.87 70100 49951 -6400 6 REPAIR & MAINT SERVICES 70100 49951 -6401 7 MOTOR VEHICLE SERVICES 13,344.90 91,921.38 91,921.38 70100 49951 -6402 7 EQUIPMENT SERVICES 254.09 4,163.61 4,163.61 70100 49951 -6410 6 RENTALS 70100 49951 -6417 7 UNIFORMS 604.16 3,675.73 3,675.73 70100 49951 -6420 6 IS SERVICES /LICENSES /FEES 70100 49951 -6422 7 SOFTWARE MAINT 540.97 715.97 715.97 70100 49951 -6423 7 LOGIS CHARGES 2,006.00 16,480.00 16,480.00 70100 49951 -6430 6 MISCELLANEOUS 70100 49951 -6432 7 CONFERENCES AND SCHOOLS 1,664.20 1,664.20 70100 49951 -6440 6 OTHER EXPENSES 70100 49951 -6441 7 LICENSES, TAXES & FEES 1,138.25 1,138.25 70100 49951 -6447 7 TOWING CHARGES 271.59 1,090.38 1,090.38 70100 49951 -6449 7 OTHER CONTRACTUAL SERVICE 150.00 1,599.00 1,599.00 70100 49951 -6460 6 CENTRAL GARAGE CHARGES 70100 49951 -6461 7 FUEL CHARGES 302.73 1,551.69 1,551.69 70100 49951 -6470 6 TRANSFERS AND OTHER USES 70100 49951 -6471 7 ADMINISTRATIVE SERVICE TRA 1,611.69 19,340.28 19,340.28 70100 49951 -6490 6 OTHER MISC COSTS /EXPENSES 70100 49951 -6494 7 DEPRECIATION EXPENSE 529,892.69 529,892.69 529,892.69 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 136 70100 49951 -6500 5 CAPITAL OUTLAY 70100 49951 -6501 6 CAPITAL OUTLAY 70100 49951 -6540 7 EQUIPMENT & MACHINERY 2,871.14 2,871.14 70100 49951 -6550 7 MOTOR VEHICLES 1,498,443.67- 2,599.92 2,599.92 70100 49951 -6595 7 DISCOUNT ON EQUIP PURCHASE 5,200.00- 5,200.00- 5,200.00- 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 5,022,950.59 99,071.25 705,538.00- 4,317,412.59 70100 70100 -1200 5 ACCOUNTS RECEIVABLE 70100 70100 -1205 6 ACCOUNTS RECEIVABLE - BILLED 3,589.82 447.03- 2,416.78 6,006.60 70100 70100 -1215 6 MISC ACCOUNTS RECEIVABLE 10,757.85 1,720.60 9,037.25- 1,720.60 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 29,970.88 3,071.93 3,071.93 33,042.81 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 174,398.26 8,300.05- 3,223.25 177,621.51 70100 70100- 1780 -10 7 MOBILE EQUIPMENT -10 YR 1,340,557.19 66,946.98- 44,574.50 1,385,131.69 70100 70100- 1780 -15 7 MOBILE EQUIPMENT -15 YR 490,304.66 10,697.04- 14,728.48 505,033.14 70100 70100- 1795 -03 7 MARKED SQUADS 208,173.61 208,173.61 70100 70100 - 1795 -05 7 CARS & LIGHT TRUCKS 963,967.40 51,345.08- 32,629.28 996,596.68 70100 70100 - 1795 -10 7 HEAVY DUTY TRUCKS 1,596,677.52 264,672.42- 34,571.41- 1,562,106.11 70100 70100 - 1795 -15 7 FIRE TRUCKS 1,405,917.63 191,989.48- 849,108.52 2,255,026.15 70100 70100 -1798 6 CAPITAL ASSETS EXPENSE OFFSET 1,503,643.67 70100 70100 -1800 5 ACCUMULATED DEPRECIATION 3,785,989.07- 174,837.90 174,837.90 3,611,151.17- 70100 70100 -2000 3 LIABILITIES 70100 70100 -2001 4 CURRENT LIABILITIES 70100 70100 -2010 5 ACCOUNTS PAYABLE 70100 70100 -2012 6 MISC ACCOUNTS PAYABLE 1,020.33- 1,020.33- 1,020.33- 70100 70100 -2015 6 VOUCHERS PAYABLE 92,473.99- 72,084.47- 20,389.52 72,084.47- 70100 70100 -2100 5 SALARIES & BENEFITS PAYABLE 70100 70100 -2110 6 SALARIES AND WAGES PAYABLE 6,033.21- 5,908.76- 124.45 5,908.76- 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 4,693,933.84- 4,693,933.84- R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 137 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 -4359 7 OTHER STATE GRANTS /AID 9,841.92- 9,841.92- 70300 49961 -4600 6 MISCELLANEOUS REVENUE 70300 49961 -4603 7 INTEREST EARNINGS 8,563.39- 70,258.05- 70,258.05- 70300 49961 -4605 7 UNREALIZED INVESTMENT GAIN 939.37- 939.37- 939.37- 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 28,490.46- 50,754.36 50,754.36 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 1,501,156.69 495.37- 5,979.96- 1,495,176.73 70300 70300 -1200 5 ACCOUNTS RECEIVABLE 70300 70300 -1320 5 DUE FROM OTHER GOVT UNITS 70300 70300 -1500 5 PREPAID ITEMS 70300 70300 -2000 3 LIABILITIES 70300 70300 -2001 4 CURRENT LIABILITIES 70300 70300 -2010 5 ACCOUNTS PAYABLE 70300 70300 -2100 5 SALARIES & BENEFITS PAYABLE 70300 70300 -2148 6 COBRA REIMBURSEMENTS 422.69 2,534.59 310.94 733.63 70300 70300 -2601 4 NON - CURRENT LIABILITIES 70300 70300 -2640 5 RETIREE HEALTH INSURANCE 2,553,336.00- 35,954.00 35,954.00 2,517,382.00- 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 1,051,756.62 1,051,756.62 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 138 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 5,287.70- 45,852.24- 45,852.24- 70400 49971 -4605 7 UNREALIZED INVESTMENT GAIN 580.04- 580.04- 580.04- 70400 49971 -4606 7 OTHER REVENUE 100,467.28- 100,467.28- 100,467.28- 70400 49971 -4880 5 COMPENSATED ABSENCES 70400 49971 -4881 6 COMPENSATED ABSENCE CHG /CREDIT 59,457.67 59,457.67 59,457.67 70400 49971 -6001 4 EXPENDITURES /EXPENSES 70400 49971 -6100 6 WAGES AND SALARIES 70400 49971 -6110 6 OTHER PAYMENTS -NON INSURANCE 70400 49971 -6111 7 SEVERANCE PAY 75,712.39 84,052.58 84,052.58 70400 49971 -6120 6 RETIREMENT CONTRIBUTIONS 70400 49971 -6125 7 FICA 2,315.54 2,597.30 2,597.30 70400 49971 -6126 7 MEDICARE CONTRIBUTIONS 671.08 792.01 792.01 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 964,248.19 27,636.01 59,457.67 1,023,705.86 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 964,248.19- 59,457.67- 59,457.67- 1,023,705.86- 70400 70400 -3000 3 FUND EQUITY 70400 70400 -3001 4 CONTRIBUTED CAPITAL 70400 70400 -3700 4 RETAINED EARNINGS R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 139 90100 49990 -6494 7 DEPRECIATION EXPENSE 76,951.26 76,951.26 76,951.26 90100 49991 -6494 7 DEPRECIATION EXPENSE 390,035.21 390,035.21 390,035.21 90100 49992 -6494 7 DEPRECIATION EXPENSE 745,864.42 745,864.42 745,864.42 90100 49993 -6494 7 DEPRECIATION EXPENSE 240,149.67 240,149.67 240,149.67 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 3,227,660.28 172,890.00 172,890.00 3,400,550.28 90100 90100 - 1715 -03 7 LAND IMPR -PARKS & REC 172,890.00 172,890.00- 172,890.00- 90100 90100 -1720 6 BUILDINGS 18,586,866.03 407,105.57 407,105.57 18,993,971.60 90100 90100 -1755 6 MACHINERY & EQUIPMENT 33,893.63 33,893.63 90100 90100 -1760 6 COMPUTER EQUIPMENT 75,650.80 75,650.80 90100 90100 -1770 6 OFFICE FURNITURE & EQUIPMENT 68,439.26 68,439.26 90100 90100 -1775 6 OTHER EQUIPMENT 209,124.47 209,124.47 90100 90100- 1790 -25 7 GEN INFRASTRUCTURE -25 YR 25,474,233.72 1,993,632.41- 1,993,632.41- 23,480,601.31 90100 90100 -1799 6 CONSTRUCTION IN PROGRESS 2,765,505.88 1,536,418.16 1,536,418.16 4,301,924.04 90100 90100 -1800 5 ACCUMULATED DEPRECIATION 19,677,146.91- 271,444.15 271,444.15 19,405,702.76- 90100 90100 -2750 5 INVESTMENT IN FIXED ASSETS 90100 90100 -2751 6 INVESTMENT IN FIXED ASSETS 34,141,021.00- 1,674,336.03- 1,674,336.03- 35,815,357.03- R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 140 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 -1940 4 AMT PROVIDED FOR DEBT SERVICE 27,950,000.00 2,540,000.00- 2,540,000.00- 25,410,000.00 90200 90200 -2701 5 LONG TERM DEBT 90200 90200 -2720 6 BONDS PAYABLE 90200 90200 -2721 7 GENERAL OBLIGATION BONDS P 4,465,000.00- 590,000.00 590,000.00 3,875,000.00- 90200 90200 -2722 7 SPECIAL ASSESSMENT BONDS P 5,180,000.00- 900,000.00 900,000.00 4,280,000.00- 90200 90200 -2723 7 TAX INCREMENT BONDS PAYABL 18,305,000.00- 1,050,000.00 1,050,000.00 17,255,000.00- R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 141 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 86,942.27 786,956.59 1,200,342.08 1,287,284.35 90300 90300 -1020 6 MONEY MARKET FUNDS 90300 90300 -1022 7 WELLS FARGO MONEY MARKET 25,995,144.00 94,513.43 1,321,733.39 27,316,877.39 90300 90300 -1023 7 4M PLUS ACCOUNT 16,072,107.32 38,928.16 6,312,428.21- 9,759,679.11 90300 90300 -1024 7 4M ACCOUNT 10,358,364.38 6,486,235.08 1,670,547.82- 8,687,816.56 90300 90300 -1095 5 POOLED CASH & INVESTMENTS 54,205,702.14- 7,700,672.30- 5,368,630.69 48,837,071.45- 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 24,162.50- 11,975.00 11,975.00 12,187.50- 90300 90300 -1134 7 UNREALIZED FNMA GAIN /LOSS 26,820.00- 19,380.00 19,380.00 7,440.00- 90300 90300 -1140 6 INTEREST RECEIVABLE ON INVEST 128,969.17 116,674.04 12,295.13- 116,674.04 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 234,210.00- 146,010.00 73,210.00 161,000.00- 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 R09410 CITY OF BROOKLYN CENTER 4/15/2008 16:47:48 Trial Balance Report Page - 142 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 80,003.33 144,400.19- 7,324.29 87,327.62 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 61,609.26- 61,609.26- 61,609.26- 90400 90400 -2100 5 SALARIES & BENEFITS PAYABLE 90400 90400 -2110 6 SALARIES AND WAGES PAYABLE 51,834.93 90400 90400 -2112 6 FEDERAL TAX WITHHELD 41,051.10 90400 90400 -2114 6 MINNESOTA TAX WITHHELD 16,631.73 90400 90400 -2116 6 GARNISHMENTS 3,672.67- 1,968.73 3,672.67 90400 90400 -2128 6 ACCRUED PERA COORDINATED 26,448.58- 28,767.62 26,448.58 90400 90400 -2132 6 ACCRUED PERA POLICE & FIRE 22,023.62- 27,364.13 22,023.62 90400 90400 -2136 6 ACCRUED FICA PAYABLE 30,161.04 90400 90400 -2140 6 ACCRUED MEDICARE PAYABLE 10,745.90 90400 90400 -2144 6 ACCRUED WORKERS COMP INS PAY 17,636.97- 90400 90400 -2145 6 VEBA PAYABLE 1,353.64- 1,353.64- 1,353.64- 90400 90400 -2150 6 HP OPEN ACCESS PAYABLE 2,267.15 8.56- 3,063.49- 796.34- 90400 90400 -2152 6 HP DISTINCTIONS PAYABLE .01- 2,122.60 2,627.70 2,627.69 90400 90400 -2155 6 HP HIGH DED 2500 PAYABLE 684.43 90400 90400 -2156 6 DENTAL PAYABLE 165.00 205.10 44.00 209.00 90400 90400 -2158 6 LIFE INSURANCE PAYABLE 18.44 .21- 22.09- 3.65- 90400 90400 -2161 6 MSRS PAYABLE 355.26 90400 90400 -2162 6 ICMA PAYABLE 15,735.48- 720.36 1,032.28- 16,767.76- 90400 90400 -2163 6 POST EMPLOYMENT HEALTH SAVINGS 474.87- 66.77 243.23 231.64- 90400 90400 -2170 6 MEDICAL EXPENSE ACCT 5,864.67- 2,481.40 482.63- 6,347.30- 90400 90400 -2172 6 DEPENDENT CARE EXPENSE 192.34- 1,660.58 2,947.17- 3,139.51- 90400 90400 -2174 6 SHORT TERM DISABILITY .44- 201.31 85.23 84.79 90400 90400 -2176 6 LONG TERM DISABILITY 74.40 90400 90400 -2188 6 49ER PENSION DEDUCTION 5,730.24- 5,581.44 5,730.24 90400 90400 -2190 6 49ER UNION DUES 720.00- 750.00 720.00 90400 90400 -2192 6 LELS UNION DUE 1,591.00- 1,580.00 1,591.00 90400 90400 -3000 3 FUND EQUITY 90400 90400 -3501 4 FUND BALANCE