HomeMy WebLinkAboutAnalytical City of Brooklyn Center
Expense Analytical
Governmental Funds
12/31/2007
"Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 9000.00
Tax Increment District No. 3 14000.00
Infrastructure Construction 10000.00
Nonmajor Funds 10000.00
Salaries and 12/31/2007 Salaries and 2007 S Change % Change
Benefits Other Benefits Other Budget from budget from budget
General Fund
higher than expected replacement charges from
the Central Garage and higher fuel prices charged
General Government 1,678,770 1,192,173 2,870,943 1,793,855 1,081,940 2,875,795 (110,233) -10.2% to the departments
Public Safety 5,925,977 1,426,928 7,352,905 5,837,386 1,444,019 7,281,405 17,091 1.2%
Public Works 1,248,297 71908 1,967,385 1,227,661 689,486 1,917,147 (29,602) -4.3%
Community Services - 74,389 74,389 - 80,951 80,951 6,562 8.1%
Parks and Recreation 1,565,396 70507 2,271,093 1,553,181 646,816 2,199,997 (58,881) -9.1%
Economic Development - 335,729 335,729 - 308,750 308,750 (26,979) -8.7%
budget includes $100,000 contingency, not spent
in 2007; lower than expected education costs
(general and tuition reimbursements) and
professional services, set aside for City building
Nondepartmental 53,432 301,416 354,848 59,631 447,790 507,421 146,374 32.7% evaluation and planning
in 2007, we charged an engineering charge to the
construction funds (Infrastructure and CIF) for
time spent by engineers on specific projects
($200,000), calculated lower admin charges to
Administrative services reimbursement - (744,590) (744,590) - (845,500) (845,500) 100,910 -11.9% other funds in 2007.
Capital Outlay - 141,272 141,272 - 148,406 148,406 7,134 4.8%
Major Special Revenue Fund
Tax Increment District No. 3
final year of spending of $17.2M bond issue,
purchased Days Inn, demolished Days Inn,
additional amounts spent on existing
redevelopment properties (Olive Garden, Cracker
Economic Development 37,574 4,98507 5,023,461 - 187,500 187,500 (4,798,387) - 2559.1% Barrel, 57th & Logan, etc)
in 2007, TIF3 paid for a storm water project near
the Regal Theater, because the property is in TIF
3. This asset will be transferred to the Storm
Capital outlay - 1,179,136 1 - - - (1,179,136) #DIV /0! Fund in 2008, when completed.
City of Brooklyn Center
Expense Analytical
Governmental Funds
12/31/2007
"Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 9000.00
Tax Increment District No. 3 14000.00
Infrastructure Construction 10000.00
Nonmajor Funds 10000.00
Salaries and 12/31/2007 Salaries and 2007 S Change % Change
Benefits Other Benefits Other Budget from budget from budget
Major Capital Projects Fund
Infrastructure Construction
charges to mow long grass and remove diseased
Services and other charges - 74,536 74,536 - - - (74,536) 4DIV /0! trees
The majority of the costs associated with the
reconstruction projects are moved to other funds:
water, sewer, storm, street reconstruction. The
budget accounts for all project costs, even those
Capital outlay - 1,975,078 1 - 7,45100 7,451,800 5,476,722 73.5% that are financed by other funds.
NON MAJOR FUNDS
Special Revenue
Housing and Redevelopment Authority
Services and other charges - 395 395 - - - (395) #DIV /0!
Economic Development Authority
Personal services 160,212 - 160,212 201,925 - 201,925 - #DIV /0!
Supplies - 2,018 2,018 - 3,650 3,650 1,632 44.7%
Services and other charges - 133,357 133,357 - 72,212 72,212 (61,145) -84.7%
Earle Brown Tax Increment District
Personal services 900 - 900 - - - - #DIV /0!
Services and other charges - 2,528 2,528 - 3500 3500 32,472 92.8%
Tax Increment District No. 4
Personal services 78 - 78 - - - - #DIV /0!
Services and other charges - 653 653 - - - (653) #DIV /0!
Police Drug Forfeiture
Supplies - 16,791 16,791 - 7,500 7,500 (9,291) - 123.9%
Services and other charges - 42,782 42,782 - 8,500 8,500 (34,282) - 403.3%
Capital outlay - - - - - #DIV /0!
Community Development Block Grant
The CDBG is running through the County. This
Services and other charges - - - - 195,019 195,019 195,019 100.0% fund should not be budgeted.
City Initiatives Grant
Personal services 114,432 - 114,432 10,075 - 10,075 - #DIV /0!
Supplies - 27,069 27,069 - 7,145 7,145 (19,924) - 278.9%
Services and other charges - 28,901 28,901 - 23,287 23,287 (5,614) -24.1%
City of Brooklyn Center
Expense Analytical
Governmental Funds
12/31/2007
"Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 9000.00
Tax Increment District No. 3 14000.00
Infrastructure Construction 10000.00
Nonmajor Funds 10000.00
Salaries and 12/31/2007 Salaries and 2007 S Change % Change
Benefits Other Benefits Other Budget from budget from budget
Capital Projects
Capital Improvements
Materials and supplies - 2,400 2,400 - - - (2,400) 9DIV /0!
Services and other charges - 33,097 33,097 - - - (33,097) #DIV /0!
Budget was for the completion of the Kylawn
Park building; it was barely started in 2007, will
Capital outlay - 75,339 75,339 - 21500 21500 139 65.0% be finished in 2008.
Municipal State Aid for Construction
Materials and supplies - 24,681.00 24,681.00 - 22,950.00 22,950 (1,731) -7.5%
Services and other charges - 35,898.00 35,898.00 - 35,900 35,900 2 0.0%
Expenditures were recorded as transfer in 2007 -
734,097 - this is the amount of MSA that was
received for specific projects and transferred to
Capital outlay - - - - 843,000 843,000 843 100.0% the Infrastructure Construction fund.
Earle Brown Heritage Center Improvements
Services and other charges - 40,508 40,508 - 17900 17900 138,492 77.4%
Capital outlay - - - - - - - #DIV /0!
Street Reconstruction
Capital outlay - 1,153,699 1 - 1,190,500 1,190,500 3601 3.1%
Technology
Most of the projects scheduled for 2007 had been
put off until 2008 - digital imaging system, web -
based citizen request system. Other projects cost
less than anticipated - server hardware upgrades,
Services and other charges - 39,737 39,737 - 149,640 149,640 109,903 73.4% CARS POS system.
City of Brooklyn Center
Expense Analytical
Proprietary Funds
12/31/2007
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
2007
12/31/2007 Budget $ Change % Change
Municipal Liquor
higher than expected revenue will cause higher
Cost of sales 4,125,816 3 210,466 5.4% than expected cost of sales.
Personal services 529,966 536,747 (6,781) -1.3%
Supplies 24 20,895 3,384 16.2%
Other services 157,556 166,290 (8 -5.3%
Insurance 11,527 13 (2,048) -15.1%
Utilities 36 37 (331) -0.9%
Rent 245 243,360 2,047 0.8%
Golf Course
Personal services 139,344 142,492 (3,148) -2.2%
Supplies 44 5000 (6,082) -12.0%
Other services 76,455 75 1,191 1.6%
Insurance 6 8 (1,947) -22.8%
Utilities 19 15 4 25.6%
Earle Brown Heritage Center
higher than expected revenue will cause higher
Cost of sales 2,162,075 1,907,974 254 13.3% than expected cost of sales.
Personal services 909 910,629 (1,297) -0.1%
Supplies 142 160 (17,914) -11.2%
Other services 53408 521 12 2.3%
Insurance 48 45 2,383 5.2%
Utilities 220 233,997 (13,567) -5.8%
Rent - - #DIV /0 !
City of Brooklyn Center
Expense Analytical
Proprietary Funds
12/31/2007
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
2007
12/31/2007 Budget $ Change % Change
Water Utility
Personal services 42509 421 4,391 1.0%
Supplies 156,404 178 (21,751) -12.2%
budget amount does not include improvements -
Other services 385,303 39007 (5,304) -1.4% these were reclassed as capital assets
Insurance 12,589 12,875 (286) -2.2%
Utilities 151 134 16,612 12.3%
Sanitary Sewer Utility
Personal services 169,781 171,896 (2 -1.2%
Supplies 16,262 32 (16,543) -50.4%
budget amount does not include improvements -
these were reclassed as capital assets; higher than
anticipated payments to MCES for sewer services
($89K), admin transfer was calculated higher in
the General Fund in 2007 than in this fund
Other services 2,179 2,071,111 108,298 5.2% ($38K).
Insurance 5,329 5 (141) -2.6%
Utilities 35,572 27,900 7,672 27.5%
Storm Drainage Utility
Personal services 85 89 (4,053) -4.5%
Supplies 9,627 21,700 (12,073) -55.6%
budget amount does not include improvements -
Other services 291,957 310,608 (18,651) -6.0% these were reclassed as capital assets
Insurance 2,780 1,405 1,375 97.9%
City of Brooklyn Center
Expense Analytical
Proprietary Funds
12/31/2007
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
2007
12/31/2007 Budget $ Change % Change
Recycling and Refuse
Supplies 220 400.00 (180) -45.0%
Other services 255,290 244 11,050 4.5%
Insurance 1 2 (466) -20.7%
Street Light Utility
Supplies 822 2,900 (2 -71.7%
budget amount does not include improvements -
these were reported as transfers to the
Other services 22,509 14,161 8,348 59.0% Infrastructure Construction fund
Insurance 1,291 1,340 (49) -3.7%
Utilities 167 161,800 5,237 3.2%
Expense Analytical
Internal Service Funds
12/31/2007
"Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, used a scope of $100,000 and 10% to analyze changes.
2007
12/31/2007 Budget $ Change % Change
from budget from budget
Central Garage
Personal Services 301 321,647 (20,165) -6.3%
Supplies 392,966 423,845 (30,879) -7.3% budget amount does not include capital outlay
Other Services 148,053 102 45,500 44.4%
Insurance 55,102 54,280 822 1.5%
Utilities 1,870 3 (1,830) -49.5%
EE Retirement Benefit
Personal Services 50,754 60 (9,246) -15.4%
EE Comp Absences
Personal Services 146,900 16000 (13,100) -8.2%
City of Brooklyn Center
Expense Analytical
Governmental Funds
12/31/2007
"Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 9000.00
Tax Increment District No. 3 14000.00
Infrastructure Construction 10000.00
Nonmajor Funds 10000.00
PY
Salaries and 12/31/2007 Salaries and 12/31/2006 $ Change % Change
Benefits Other Benefits Other from p/y from p/y
General Fund
General Government 1,678,770 1,192,173 2,870,943 1,63106 1,105,327 2,737,213 86,846 7.9%
In 2006 - paid for temp admin asst from prof
services ($48,500); paid $30,000 for dispatch
transition - reconfigure office area to
accommodate station service officers rather than
dispatchers; charges for LOGIS support went
down in 2007 $16,622; prisoner boarding charges
Public Safety 5,925,977 1,426,928 7,352,905 5,625,776 1,532,336 7,158,112 (105,408) -6.9% down in 2007 $15,514
Public Works 1,248,297 71908 1,967,385 1,026,634 669,923 1,696,557 49,165 7.3%
Community Services - 74,389 74,389 - 123,172 123,172 (48,783) -39.6%
Parks and Recreation 1,565,396 70507 2,271,093 1,458,355 718,331 2,176,686 (12,634) -1.8%
Economic Development - 335,729 335,729 - 350,919 350,919 (15,190) -4.3%
Nondepartmental 53,432 301,416 354,848 53,730 310,237 363,967 (8,821) -2.8%
In 2007, an engineering services transfer was
made from the Infrastructure Construction Fund
to the General Fund for the actual wages and
benefits for the engineering department time
Administrative services reimbursement - (744,590) (744,590) - (529,362) (529,362) (215,228) 40.7% spent on the specific projects, $202,347.
Capital Outlay - 141,272 141,272 - 53,579 53,579 8703 163.7%
City of Brooklyn Center
Expense Analytical
Governmental Funds
12/31/2007
"Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 9000.00
Tax Increment District No. 3 14000.00
Infrastructure Construction 10000.00
Nonmajor Funds 10000.00
PY
Salaries and 12/31/2007 Salaries and 12/31/2006 S Change % Change
Benefits Other Benefits Other from p/y from p/y
Major Special Revenue Fund
Tax Increment District No. 3
In 2007, a conscious effort was made to classify
as capital outlay only that amount that was to be
capitalized as a capital asset - Project 2007 -15.
The remaining amounts were classified as current
Economic Development 37,574 4,98507 5,023,461 43,331 683,243 726,574 4,302,644 629.7% expenditures.
The difference between (in total) 2006 and 2007
can be attributed to the purchase, and demolition,
of the property at 1501 Freeway Blvd in 2007 (the
old Days Inn) and the continued preparation of the
property at 57th & Logan, and at 1501 and 1601
James Circle for redevelopment. These costs are
not capitalizable. The estimated fair value, not to
exceed net realizable value, is included on the
balance sheet as both Assets Held for Resale and
Deferred Revenue until these properties are sold.
Until that time, any additional costs associated
with site preparation and the eventual sale of
these properties will be reported as expenditures
Capital outlay - 1,179,136 1,179,136 - 2,913,979 2,913,979 (1,734,843) -59.5% in this fund.
Major Capital Projects Fund
Infrastructure Construction
Services and other charges - 74,536 74,536 - 63,352 63,352 11,184 17.7%
MSA contributions in 2006 reduced expenditures,
Capital outlay - 1,975,078 1,975,078 - 1,417,391 1,417,391 55707 39.3% MSA was transfer in 2007 - $678,040.
Larger projects in 2007, also had larger
contributions from MSA, Street Reconstruction,
Utility Funds, etc.
City of Brooklyn Center
Expense Analytical
Governmental Funds
12/31/2007
"Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 9000.00
Tax Increment District No. 3 14000.00
Infrastructure Construction 10000.00
Nonmajor Funds 10000.00
PY
Salaries and 12/31/2007 Salaries and 12/31/2006 S Change % Change
Benefits Other Benefits Other from p/y from p/y
NON MAJOR FUNDS
Special Revenue
Housing and Redevelopment Authority
Services and other charges - 395 395 - - - 395 9DIV /0!
Economic Development Authority
Personal services 160,212 - 160,212 142,022 - 142,022 - #DIV /0!
Supplies - 2,018 2,018 - 79 79 1,939 2454.4%
Services and other charges - 133,357 133,357 - 145,581 145,581 (12,224) -8.4%
Earle Brown Tax Increment District
Personal services 900 - 900 6,332 - 6,332 - #DIV /0!
Services and other charges - 2,528 2,528 - 2,856 2,856 (328) -11.5%
Tax Increment District No. 4
Personal services 78 - 78 150 - 150 - #DIV /0!
Services and other charges - 653 653 - 705 705 (52) -7.4%
Police Drug Forfeiture
Supplies - 16,791 16,791 - 4,812 4,812 11,979 248.9%
Services and other charges - 42,782 42,782 - 12,714 12,714 30,068 236.5%
Capital outlay - - - - 3,003 3,003 (3,003) - 100.0%
Community Development Block Grant
Services and other charges - - - - 11,340 11,340 (11,340) - 100.0%
City Initiatives Grant
Personal services 114,432 - 114,432 116,814 - 116,814 - #DIV /0!
Supplies - 27,069 27,069 - 9,572 9,572 17,497 182.8%
Services and other charges - 28,901 28,901 - 33,274 33,274 (4,373) -13.1%
City of Brooklyn Center
Expense Analytical
Governmental Funds
12/31/2007
"Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 9000.00
Tax Increment District No. 3 14000.00
Infrastructure Construction 10000.00
Nonmajor Funds 10000.00
PY
Salaries and 12/31/2007 Salaries and 12/31/2006 $ Change % Change
Benefits Other Benefits Other from p/y from p/y
Capital Projects
Capital Reserve Emergency
These were costs associated with the repairs to
City buildings that sustained damage in the storm
on September 2005. In 2008, we expect to see an
Services and other charges - 183,409 183,409 - - - 183,409 #DIV /0! insurance reimbursement for these costs.
Capital Improvements
Materials and supplies - 2,400 2,400 - - - 2,400 #DIV /0!
Services and other charges - 33,097 33,097 - 2100 2100 11,437 52.8%
In 2006, the new salt /storage building was
substantially completed (total cost of $407,000).
In 2007, the Kylawn park building was supposed
to have been re- built, however, the contractor did
not get much done on the project. This will be
Capital outlay - 75,339 75,339 - 490,499 490,499 (415,160) -84.6% completed in 2008.
Municipal State Aid for Construction
Materials and supplies - 2401 2401 - - - 2401 #DIV /0!
Services and other charges - 3508 35,898 - 35,551 35,551 347 1.0%
Contributions to projects in 2006 were reported as
expenditures in MSA and a reduction in
expenditures in Infrastructure Construction Fund,
and as transfers in 2007 - difference is almost
$300K, more MSA received in 2007 than in 2006
Capital outlay - - - - 381,445 381,445 (381,445) - 100.0% for current projects.
Earle Brown Heritage Center Improvements
Services and other charges - 40,508 40,508 - 79,362 79,362 (38,854) -49.0%
Capital outlay - - - - 40,903 40,903 (40,903) - 100.0%
Street Reconstruction
Projects in 2007 required more reconstruction
funds than in those in 2006. Total project costs
Capital outlay - 1,15309 1,15309 - 617,673 617,673 536 86.8% for 2007 were $5.1M vs $4M in 2006
Technology
Services and other charges - 39,737 39,737 - 22,575 22,575 17,162 76.0%
City of Brooklyn Center
Expense Analytical
Proprietary Funds
12/31/2007
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
PY
12/31/2007 12/31/2006 $ Change % Change
Municipal Liquor
increase in sales will mean increase in cost of
Cost of sales 4,125,816 3 203,673 5.2% sales
on full -time position was added in 2007 - $45K,
Personal services 529,966 469,203 60,763 13.0% plus 3% increase for all wages
Supplies 24 25 (1,012) -4.0%
Other services 157,556 151 6,484 4.3%
Insurance 11 11 298 2.7%
Utilities 36 37,106 (437) -1.2%
Rent 245,407 242 206 1.1%
Golf Course
Personal services 139,344 130,070 9,274 7.1%
irrigation system required significant
repair /maintenance in 2007 - $26,475 in parts
Supplies 44,718 14 29,823 200.2% were needed for this system in 2007
Other services 76,455 87,623 (11,168) -12.7%
Insurance 600 7 (833) -11.2%
Utilities 19,969 18 1,096 5.8%
City of Brooklyn Center
Expense Analytical
Proprietary Funds
12/31/2007
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
PY
12/31/2007 12/31/2006 $ Change % Change
Earle Brown Heritage Center
Cost of sales 2,162,075 2 33,124 1.6%
Personal services 909,332 881 27,754 3.1%
Supplies 142,428 156,069 (13,641) -8.7%
in 2007, all equipment rentals were included in
this line, rather than in rentals. When you include
the two amounts for 2006, difference is $18,391
Other services 534 404 129,932 32.2% or 3.3 %.
(We are not required to include a note disclosure
for the periodic rental of equipment, however, the
rent in the Liquor Store does require a note
disclosure, for the buildings. I moved the rents in
the EBHC to "Other Services " in 2007 to avoid
an issue, or the question on whether a disclosure
Insurance 48,179 44 3 7.9% is needed.)
Utilities 220 221,342 (912) -0.4%
This was equipment rental in 2006 - should not
have been classified here - should have been
Rent - 148,323 (148,323) - 100.0% "Other Services"
Water Utility
in 2007, a part of one engineer was allocated to
water at 30 %, not done in 2006; engineer was
Personal services 42509 377,065 4804 12.9% included in 2007 budget
Supplies 156,404 142 13,561 9.5%
Other services 385,303 372 13 3.6%
Insurance 12,589 12 (198) -1.5%
Utilities 151 151,428 (191) -0.1%
City of Brooklyn Center
Expense Analytical
Proprietary Funds
12/31/2007
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
PY
12/31/2007 12/31/2006 $ Change % Change
Sanitary Sewer Utility
Personal services 169,781 148 20,970 14.1%
Supplies 16,262 11,466 4,796 41.8%
In 2006, the City accrued a payment to MCES for
prior year's service charges that Met Council had
not charged in the past. This payment was for
$580,465; increase in payments to MCES for
Other services 2 2,485 (306,070) -12.3% 2007 of $246,200 - net difference of $334,265
Insurance 5,329 5 (400) -7.0%
Utilities 35,572 30 4,638 15.0%
Storm Drainage Utility
in 2007, a part of one engineer was allocated to
storm at 40 %, not done in 2006; engineer was
Personal services 85 59 26,624 45.0% included in 2007 budget
Supplies 9,627 1038 (9,011) -48.3%
in 2006, paid $41,984 for storm sewer study,
Other services 291,957 334 (42,585) -12.7% project 2005 -19
Insurance 2,780 2 203 7.9%
Recycling and Refuse
Supplies 220 - 220 #DIV /0 !
Other services 255 243 11,412 4.7%
Insurance 1,790 1 (185) -9.4%
Street Light Utility
Supplies 822 794 28 3.5%
Other services 22 13,522 8,987 66.5%
Insurance 1,291 1 (76) -5.6%
Utilities 167,037 145 21,501 14.8%
City of Brooklyn Center
Expense Analytical
Internal Service Funds
12/31/2007
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, used a scope of $100,000 and 10% to analyze changes.
PY
12/31/2007 12/31/2006 $ Change % Change
from p/y from p/y
Central Garage
Personal Services 301,482 296 4 1.6%
Supplies 392,966 34905 4301 12.6%
Other Services 148 107,954 40,099 37.1%
Insurance 55 49,841 5,261 10.6%
Utilities 1,870 2,014 (144) -7.1%
EE Retirement Benefit
In 2006, an adjustment was made to the accrual
for Retirement Benefits, the old spread sheet only
went through 2021, when we have retirees that are
eligible through 2032. This adjustment was made
in 2006 which caused the large increase. In 2007,
with no new employees eligible, the adjustment to
the liability was actually a decrease, which was
Personal Services 50,754 535 (484,988) -90.5% offset against the expenses in the fund.
EE Comp Absences
Personal Services 146 126,776 20,124 15.9%
City of Brooklyn Center
Revenue Analytical
Governmental Funds
12/31/2007
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 9000.00
Tax Increment District No. 3 140
Infrastructure Construction 10000.00
Nonmajor Funds 100
Reviewed all other changes and analyzed any other accounts that appeared unusual or based on auditor judgment.
2007
12/31/2007 Budget $ Change from budget % Change from budget
Franchise fees
Nonmaj or Governmental
Capital Projects
Street Reconstruction 658,620 665,000 (6,380) -0.96%
Lodging taxes
General Fund 706,930 650 56,930 8.76%
Licenses and permits
rental dwelling license revenue was 1/2 of budget -
this is an area that the City is working on to make
the process better and smoother - these licenses
are issued as two year licenses, which makes
budgeting difficult until everything settles into
General Fund 673,156 771 (98,287) - 12.74% place.
Charges for services
General Fund 693 670,791 22 3.36%
Nonmajor Governmental
Special Revenue
City Initiatives Grant 12,436 11,187 1,249 11.16%
Capital Projects
Infrastructure Construction 0 0 0 #DIV /0!
705,736 6811978
City of Brooklyn Center
Revenue Analytical
Governmental Funds
12/31/2007
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 9000.00
Tax Increment District No. 3 140
Infrastructure Construction 10000.00
Nonmajor Funds 100
Reviewed all other changes and analyzed any other accounts that appeared unusual or based on auditor judgment.
2007
12/31/2007 Budget $ Change from budget % Change from budget
Fines and forfeits
General Fund 291,423 24000 51,423 21.43%
Miscellaneous
General Fund 81,884 45,100 36,784 81.56%
Tax Increment District No. 3 47,390 0 47,390 #DIV /0!
Infrastructure Construction 35,286 11 24,286 220.78%
Nonmaj or Governmental
Special Revenue
Economic Development Authority 209 0 2,109 #DIV /0 !
Police Drug Forfeiture 23 2800 (4 - 15.08%
City Initiatives Grant 16,276 19,774 (3,498) - 17.69%
Capital Projects
Capital Reserve Emergency 169,019 not budgeted
Capital Improvements 2 8, 67 8 0 2 8, 67 8 #DIV /0 !
Earle Brown Heritage Center Improv. 0 0 0 #DIV /0 !
Technology 0 0 0 #DIV /0 !
404,420 103,874
City of Brooklyn Center
Revenue Analytical
Proprietary Funds
12/31/2007
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
2007
12/31/2007 Budget $ Change from budget % Change from budget
Sales and user fees
Budget is conservative, so as not to over - extend the resources -
Municipal Liquor 5,474 5,131,115 343 6.69% budget will always be conservatively estimated
Budget is conservative, so as not to over - extend the resources -
Earle Brown Heritage Center 4 3 409 10.47% budget will always be conservatively estimated
management is reviewing this fund in 2008 - budget for
Golf Course 252 296 (43,3 80) - 14.66% revenues has been too high for last couple of years.
Other revenue
For all: Other revenue not budgeted, this may be rebates on
purchases (Liquor), possibly an insurance payment received,
NSF check processing fees, cash short /over, interest on
overdue invoice payments (EBHC), minor adjustments to sales
tax (to round to the nearest dollar), charges for reports
Municipal Liquor 13,275 - 13,275 #DIV /0! (utilities), scrap value for old water meters, etc
Earle Brown Heritage Center 4,812 - 4,812 #DIV /0!
Golf Course 118 - 118 #DIV /0 !
Water Utility 5 - 5 #DIV /0!
Sanitary Sewer Utility 1,984 - 1 #DIV /0!
Street Light Utility L380 - 1 #DIV /0 !
27,125 -
City of Brooklyn Center
Revenue Analytical
Proprietary Funds
12/31/2007
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
2007
12/31/2007 Budget $ Change from budget % Change from budget
Capital contributions
Earle Brown Heritage Center - - - #DIV /0 !
Water Utility - - - #DIV /0 !
capital contributions are not budgeted. This is the amount of
special assessments levied for the storm portion of
Storm Drainage Utility 193 - 193,157 #DIV /0! reconstruction projects.
193,157 -
City of Brooklyn Center
Revenue Analytical
Internal Service Funds
12/31/2007
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, used a scope of $100,000 and 10% to analyze changes.
2006
12/31/2007 Budget $ Change % Change
from budget from budge
Sales and user fees
charges for replacements in 2007 were higher than anticipated
due to refining the process /workpapers, internal and external
fuel sales higher than expected because of increase in cost of
Central Garage 1 1 252,703.00 21.1% fuel
This amount is not budgeted because it is a function of the
amount paid for terminating employees, the interest or other
EE Comp Absences 100,468.00 - 100,468.00 #DIV /0! revenue earned, and the change in the accrual at year -end.
Other revenue
estimated amount for insurance payments for equipment not
"totaled ", used oil recycling, sales of equipment not on capital
Central Garage 10 500.00 5,384.00 107.7% assets list
Capital contributions
Central Garage - - - #DIV /0 ! capital contributions are not budgeted in any fund
City of Brooklyn Center
Revenue Analytical
Governmental Funds
12/31/2007
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 9000.00
Tax Increment District No. 3 140
Infrastructure Construction 10000.00
Nonmajor Funds 100
Reviewed all other changes and analyzed any other accounts that appeared unusual or based on auditor judgment.
PY
12/31/2007 12/31/2006 $ Change from p/y % Change from p/y
Franchise fees
Nonmaj or Governmental
Capital Projects
Street Reconstruction 658 658 210.00 0.03%
Lodging taxes
General Fund 706,930.00 738 (31,846.00) -4.31%
Licenses and permits
General Fund 673 722 (49,477.00) -6.85%
Charges for services
General Fund 693,300.00 683,968.00 9,332.00 1.36%
Nonmajor Governmental
Special Revenue
City Initiatives Grant 12 11,562.00 874.00 7.56%
Capital Projects
Infrastructure Construction - 2608.00 (26,688.00) - 100.00%
705,736.00 722,218.00
Fines and forfeits
General Fund 291 256 34 13.57%
City of Brooklyn Center
Revenue Analytical
Governmental Funds
12/31/2007
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 9000.00
Tax Increment District No. 3 140
Infrastructure Construction 10000.00
Nonmajor Funds 100
Reviewed all other changes and analyzed any other accounts that appeared unusual or based on auditor judgment.
PY
12/31/2007 12/31/2006 $ Change from p/y % Change from p/y
Miscellaneous
General Fund 81 85 (3 -4.53%
in 2006, properties at 1501 & 1601 James Circle,
in early 2007, the equipment that was salvageable
from these two properties (Olive Garden and
Cracker Barrel) was sold in early 2007. This was
not the sale of an asset since these properties are
Tax Increment District No. 3 47,390.00 - 47,390.00 #DIV /0! held as Assets Held for Resale, not capital assets.
Until 2007, this fund held deferred revenue for the
Riverwood Neighborhood project. In 2007, this
was recorded as revenue, in lieu of special
assessments, and allocated to the appropriate
Infrastructure Construction 35,286.00 1,240.00 34,046.00 2745.65% projects.
City of Brooklyn Center
Revenue Analytical
Governmental Funds
12/31/2007
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 9000.00
Tax Increment District No. 3 140
Infrastructure Construction 10000.00
Nonmajor Funds 100
Reviewed all other changes and analyzed any other accounts that appeared unusual or based on auditor judgment.
PY
12/31/2007 12/31/2006 $ Change from p/y % Change from p/y
Nonmaj or Governmental
Special Revenue
In early 2006, the City issued conduit debt for
Maranatha Health care, an up -front fee of 1% of
the bonds is required for the issuance, 58,750; a
piece of redevelopment property at 419 69th ave
was sold to a developer in 2006 for $38,000; SAC
charges left over in the Sewer Fund are transferred
to the EDA at the end of the year, $11,611 in 2006
Economic Development Authority 2,109.00 116,947.00 (114,83 8.00) - 98.20% and $1,926 in 2007
Police Drug Forfeiture 23 29 (5 - 18.44%
City Initiatives Grant 16,276.00 21,378.00 (5,102.00) - 23.87%
Capital Projects
Capital Reserve Emergency 169,019.00 194 (25,902.00) - 13.29%
Capital Improvements 28 23,369.00 5 22.72%
Earle Brown Heritage Center Improv. - 3,500.00 (3,500.00) - 100.00%
Technology - 1,020.00 (1 - 100.00%
404 477,296.00
City of Brooklyn Center
Revenue Analytical
Proprietary Funds
12/31/2007
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
PY
12/31/2007 12/31/2006 $ Change from p/y % Change from p/y
Sales and user fees
Conscious effort by Liquor Operations Manager to
market the stores - Store #2 has had continued increase
in sales as potential patrons become aware that the store
Municipal Liquor 5,474 5 315,647 6.12% is where it is.
Earle Brown Heritage Center 4,325 4,260,168 65,128 1.53%
Golf Course 252 250,339 2,281 0.91%
Other revenue
Municipal Liquor 13 7,894 5,381 68.17%
In 2006, the EBHC received two reimbursements for
expenses that were covered by insurance, so such
Earle Brown Heritage Center 4,812 37,644 (32,832) - 87.22% reimbursements in 2007
Golf Course 118 105 13 12.38%
Water Utility 5,556 3,419 2 62.50%
In May 2002, the City deposited with the Hennepin
County Court $607,000 for the condemnation action to
acquire right -of -way for the France Avenue Relocation
Project 2002 -04. In early 2007, we received a check for
$93,810.98 (dated December 2006) for that portion that
was to be refunded to the City upon completion of that
action ($85,000 plus $8,810.98 interest). No such
Sanitary Sewer Utility 1 93 (91,827) - 97.89% distribution in 2007.
Street Light Utility L380 - 1 #DIV /0 !
27 142,873
City of Brooklyn Center
Revenue Analytical
Proprietary Funds
12/31/2007
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
PY
12/31/2007 12/31/2006 $ Change from p/y % Change from p/y
Capital contributions
in 2006, the EBHC Capital Project fund purchased a
combination oven (with roll -in rack) and "contributed" it
Earle Brown Heritage Center - 40,903 (40,903) - 100.00% to the EBHC, no such capitalizable purchase in 2007
in 2006, the fuel system was reclassified from the Water,
Sewer and General Capital Assets to the Central Garage.
Charges are collected each month in the Garage Fund for
eventual replacement of this system, however, the
system itself was not in the Garage Capital Assets. In
addition, the old cold storage building was re- allocated
due to a new use, because the new storage building was
Water Utility - (59,511) 59,511 - 100.00% built.
Bonds were issued in 2006 for 2 storm projects - 2005-
02 and 2006 -02. In 2007, only one project, 2007 -06,
had special assessments as a funding source. The storm
portion of 2007 -02 was not significant enough to
Storm Drainage Utility 193,157 324,771 (131,614) - 40.53% warrant the levy of special assessments.
193,157 306,163
City of Brooklyn Center
Revenue Analytical
Internal Service Funds
12/31/2007
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, used a scope of $100,000 and 10% to analyze changes.
PY
12/31/2007 12/31/2006 $ Change % Change
from p/y from p/y
Sales and user fees
Central Garage 1,453,167.00 1 67,708.00 4.9%
Jackie - you had the red amount as $0, however the 2006
EE Comp Absences 100,468.00 87,249.00 13,219.00 15.2% statement shows this amount to be $87,249
In 2007, liability increased by $14,000 more than in
2006 ($59K vs $45K); because the increase in interest
revenue was used to pay the increase in severance
payouts, the revenue (user fees) increased to cover this
difference in the accrual
Other revenue
Central Garage 10,384.00 35 (24,999.00) -70.7%
Capital contributions
in 2006, the fuel system was reclassified from the Water,
Sewer and General Capital Assets to the Central Garage.
Charges are collected each month in the Garage Fund for
eventual replacement of this system, however, the
Central Garage - 168,316.00 (168,316.00) - 100.0% system itself was not in the Garage Capital Assets.
Salaries
2006 2007 2007 2006 to 2007 to
Actual Actual Budget 2007 % change Budget % change 3% increase from 2006 to 2007 across all funds
regular increase in wages, plus step increases for staff
as scheduled; higher OT in PD because of staff
shortage; in 2007 all engineering time charge to general
fund, in 2006 time charged to projects was posted to
General 7 8,027 7,978 (520,443) -6.93% (49 -0.61% infrastructure constr fund $176,569 in 2007;
EDA 112 123 160,971 (11 -9.89% 37 23.12%
Earle Brown TIF (TIF2 5 784 - 4 85.83% (784) #DIV /0!
TIF #3 37 32 - 5 13.55% (32 #DIV /0!
TIF #4 131 68 - 63 48.09% (68) #DIV /0!
2 employees charge their time to these funds - based on
what they are working on - will vary from year to year,
all EDA /TIF funds 156 157 160 (1,195) -0.77% 3 2.24% total will vary by increase in salaries (3 %)
amounts will vary based on grants received for PD -
recreation staff fairly stable. PD does not budget any
City Initiatives Grant 102 95 10,075 6 6.48% (85 - 847.26% salaries (or benefits) in this fund
in 2006 - engineering dept charged their time to this
fund. In 2007, engineering charged their time to
engineering. Comparable amount for 2007 was
Infrastructure Constr 143 - - 143 100.00% - #DIV /0! $176,569 (larger projects in 2007 than in 2006).
Salaries
2006 2007 2007 2006 to 2007 to
Actual Actual Budget 2007 % change Budget % change 3% increase from 2006 to 2007 across all funds
Liquor 404 433 432,013 (28 -7.03% (1 -0.24% in 2007 a full -time position was added
Golf 107 114 115 (6 -6.46% 901 0.78%
E B H C 682 703743 704 (21 013) -3.08% 1 0.15%
in 2007, a part of one engineer was allocated to water at
40 %, not done in 2006; engineer was included in 2007
Water 289 322 320,511 (32 - 11.19% (1 -0.53% budget
in 2007, a part of one engineer was allocated to sewer at
30 %, not done in 2006; engineer was included in 2007
Sewer 112 127,515 129,675 (15 - 13.75% 2,160 1.67% budget
in 2007, a part of one engineer was allocated to storm at
30 %, not done in 2006; engineer was included in 2007
Storm 45 62,689 64 (17 - 37.24% 1440 2.25% budget
Central Garage 218 217 234,968 290 0.13% 17,255 7.34%
9 10,261 10,151,148 (492 -5.04% (110 -1.09%
Benefits
2006 2007 2007 2006 to 2007 to
Actual Actual Budget 2007 % change Budget % change 3% increase from 2006 to 2007 across all funds
General 2 2 2 (187,466) -8.68% 146 5.87%
EDA 32 34 40 (2,922) -9.12% 5 14.61%
Earle Brown TIF (TIF2 799 116 - 683 85.48% (116) #DIV /0!
TIF #3 5 4 - 624 11.47% (4,816) #DIV /0!
TIF #4 19 9 - 10 52.63% (9) #DIV /0!
all EDA /TIF funds 38 39 40 (1 -4.19% 1 2.54%
City Initiatives Grant 14 18 - (4,208) - 28.49% (18,977) #DIV /0! depts do not budget benefits with part -time staff
in 2006 - engineering dept charged their time to this fund.
In 2007, engineering charged their time to engineering.
Comparable wage amount for 2007 was $176,569 (larger
Infrastructure Constr 21 - - 21 100.00% - #DIV /0! projects in 2007 than in 2006).
Liquor 78 94,040 104 (15,364) - 19.53% 10 10.21%
Golf 21 23 26 (2,217) - 10.44% 3 13.00%
EBHC 193 201 205 (8,243) -4.25% 3 1.87%
in 2007, a part of one engineer was allocated to water at
40 %, not done in 2006; engineer was included in 2007
Water 84 100 100 (16,026) - 18.92% 254 0.25% budget
in 2007, a part of one engineer was allocated to sewer at
30 %, not done in 2006; engineer was included in 2007
Sewer 34 41,493 42 (6 - 19.88% 728 1.72% budget
in 2007, a part of one engineer was allocated to storm at
30 %, not done in 2006; engineer was included in 2007
Storm 13 22 25 (8,851) - 64.30% 3,093 12.03% budget
Central Garage 75 81 86 (5,586) -7.36% 5 6.04%
2 2 3 (235,116) -8.59% 155 4.98%
work comp amounts are estimated for budgeting - not
for ALL: known until after budget has been approved.
increase in PERA contribution from City 0.25% for Coord
and 1.20% for Police & Fire
Cafeteria contribution can change with change in staff, or
if existing staff are moved between depts - City
contribution for employees who "opt out" of the City
medical coverage is less than those who participate, for
2007 was $3,245 annual
City of Brooklyn Center
Utility Service Revenue
Analytical Information
12/31/2007
2006 2007 2007 2006 to 2007 to
Actual Actual Budget 2007 % change Budget % change
Water 1 2 1 155 8.24% 372 22.31% rates increased 7.2% over 2006
Sanitary Sewer 3 3 3 179 5.82% 263 8.77% rates increased 2.8% over 2006
Storm Drainage 1 1 1 88 6.72% 28 2.03% rates increased 8.5% over 2006
Recycling /Refuse 242 245 245,100 2 1.10% 156 0.06% no rate increase from 2006 to 2007
Street Lights 221 232 229 11 5.20% 3 1.36% rates increased 8.4% over 2006
City of Brooklyn Center
Utility Funds
Analytical Information
12/31/2007
2006 2007
Number of accounts in UB system 8 9
Water Utility Fund
Water Rates $1.11/1,000 gal $1.19/1,000 gal
Gallons pumped 1,317,319,000 1,324,181,000
Gallons billed 1 1
connections 8 8
Sanitary Sewer Fund
connections 8 8
rates $59.46/res qtr $61.10 /res qtr
Storm Sewer Fund
rates $11.85 /res qtr $12.86 /res qtr
Recycling and Refuse Fund
rates $7.35 /res qtr $7.35 /res qtr
Street Light Utility Fund
rates $3.21 /res qtr $3.48 /res qtr