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G:Wnnual Audit Files \2006 Audit \Trial balances \major \[TB- GEN.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Assets and Other Debits 1095 Cash and investments 7,857,239 0 0 0 7,857,239 7,677,491 179,748 2% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 63,450 3,376 0 0 60,074 56,120 3,954 7% 1255 Current taxes receivable 82,894 0 0 0 82,894 24,171 58,723 243% 1265 Delinquent taxes receivable 256,242 0 0 0 256,242 183,715 72,527 39% 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 18,126 0 0 0 18,126 32,185 (14,059) -44% 1500 Prepaid expenses 500 0 0 0 500 11,080 (10,580) -95% 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 234,210 0 234,210 88,200 146,010 166% 1900 Total Assets 8,509,285 8,072,962 436,323 5% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 230,885 0 0 230,885 249,395 18,510 7% 2330 Deposits payable 0 0 0 234,210 234,210 88,200 (146,010) - 166% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 4,149 0 0 4,149 1,345 (2,804) - 208% 2100 Accrued salaries and wages 2,451 269,736 0 0 267,285 248,500 (18,785) -8% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 263,566 0 0 263,566 190,571 (72,995) -38% 2900 Total Liabilities 1,000,095 778,011 (222,084) -29% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 500 500 11,080 10,580 95% 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 500 11,080 0 0% Unreserved 3610 Designated for working capital 0 6,071,837 0 1,436,853 7,508,690 7,283,871 224,819 3% 3650 Total designated 7,508,690 7,283,871 224,819 3% 3660 Undesignated 0 1,223,113 1,437,352 0 (214,239) 0 (214,239) 100% Net change to fund balance 214,239 214,239 3675 Total undesignated 0 0 0 3501 Total Fund Balance 7,509,190 7,294,951 235,399 3% 3990 Total Liabilities and Fund Balance 8,509,285 8,072,962 436,323 5% G:Wnnual Audit Files \2006 Audit \Trial balances \major \[TB- GEN.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues Taxes: 4050 Property taxes & MVHC 687 10,400,724 0 0 10,400,037 10,378,151 21,886 0% 10,179,301 220,736 2% 4154 Penalties and interest 0 18,826 0 0 18,826 40,026 (21,200) -53% 0 18,826 4100 Total taxes 10,418,863 10,418,177 686 0% 10,179,301 239,562 2% 4161 Lodging tax 0 738,776 0 0 738,776 710,619 28,157 4% 650,000 88,776 14% Special assessments: 4601 Current and delinquent 0 0 0 0 0 0 0 0 0 4602 Penalties and interest 0 0 0 0 0 0 0 0 0 4610 Total special assessments 0 0 0 0 0 Licenses and permits: 4201 Liquor and beer 0 86,638 0 0 86,638 120,412 (33,774) -28% 109,300 (22,662) -21% 4203 Garbage licenses 0 2,945 0 0 2,945 2,910 35 1% 3,100 (155) -5% 4204 Cigarette licenses 0 3,428 0 0 3,428 3,153 275 9% 4,000 (572) -14% 4205 Rental dwelling permits 0 149,474 0 0 149,474 100,836 48,638 48% 125,434 24,040 19% 4206 Taxicab licenses 0 0 0 0 0 117 (117) - 100% 1,500 (1,500) - 100% 4207 Mechanical licenses 0 5,940 0 0 5,940 6,445 (505) -8% 4,200 1,740 41% 4208 Pawn shop licenses 0 0 0 0 0 0 0 0 0 4209 Service station licenses 0 3,029 0 0 3,029 2,644 385 15% 2,600 429 17% 4210 Vehicle dealer licenses 0 1,750 0 0 1,750 1,500 250 17% 1,500 250 17% 4211 Bowling licenses 0 1,440 0 0 1,440 0 1,440 100% 720 720 100% 4212 Amusement licenses 0 1,210 0 0 1,210 1,215 (5) 0% 1,500 (290) -19% 4221 Sign permits 0 2,508 0 0 2,508 3,908 (1,400) -36% 2,500 8 0% 4222 Building permits 0 329,606 0 0 329,606 272,482 57,124 21% 300,000 29,606 10% 4223 Mechanical permits 0 54,945 0 0 54,945 71,668 (16,723) -23% 60,000 (5,055) -8% 4224 Sewer and water permits 0 2,021 0 0 2,021 2,908 (887) -31% 1,000 1,021 102% 4225 Plumbing permits 0 25,395 0 0 25,395 29,258 (3,863) -13% 35,000 (9,605) -27% 4226 ROW permits 0 13,603 0 0 13,603 0 13,603 100% 0 13,603 4227 Electrical Permits 0 34,388 0 0 34,388 48,694 (14,306) -29% 25,000 9,388 38% 4228 Miscellaneous licenses and permits 0 4,313 0 0 4,313 7,380 (3,067) -42% 6,400 (2,087) -33% 4200 Total licenses and permits 722,633 675,530 47,103 7% 683,754 38,879 6% Intergovernmental: Federal: 4320 Other federal grants 0 3,623 0 0 3,623 0 3,623 100% 0 3,623 State: 4341 Local government aid 0 667,665 0 0 667,665 543,183 124,482 23% 667,665 0 0% 4343 Street maintenance aid 0 0 0 0 0 0 0 90,000 (90,000) - 100% 4345 Fireperson pension aid 0 161,019 0 0 161,019 154,346 6,673 4% 125,000 36,019 29% 4346 Police pension aid 0 272,377 0 0 272,377 288,183 (15,806) -5% 255,000 17,377 7% 4347 PERA aid 0 34,365 0 0 34,365 34,365 0 0% 34,365 0 0% 4349 Low income housing aid 0 0 0 0 0 0 0 0 0 4351 E -911 phone service 0 24,637 0 0 24,637 31,833 (7,196) -23% 20,000 4,637 23% 4352 Police training 0 15,194 0 0 15,194 15,157 37 0% 0 15,194 4359 Miscellaneous grants 0 90,125 0 0 90,125 68,577 21,548 31% 53,000 37,125 70% 4300 Total intergovernmental 1,269,005 1,135,644 133,361 12% 1,245,030 23,975 2% Charges for services: 4400 General government charges 0 40,950 0 0 40,950 47,131 (6,181) -13% 29,440 11,510 39% 4420 Public safety charges 0 20,219 0 0 20,219 42,076 (21,857) -52% 13,500 6,719 50% 4430 Public works charges 0 0 0 0 0 0 0 0 0 4470 Recreation fees 0 310,377 0 0 310,377 310,641 (264) 0% 288,563 21,814 8% 4480 Community Center fees 0 312,422 0 0 312,422 321,206 (8,784) -3% 323,250 (10,828) -3% 4499 Total charges for services 683,968 721,054 (37,086) -5% 654,753 29,215 4% 4500 Fines and forfeits 0 256,600 0 0 256,600 253,748 2,852 1% 220,000 36,600 17% Miscellaneous: 4603 Investment earnings 0 239,470 0 0 239,470 151,612 87,858 58% 130,000 109,470 84% 4606 Other 0 85,768 1 0 85,767 43,374 42,393 98% 79,000 6,767 9% 4600 Total miscellaneous 325,237 194,986 130,251 67% 209,000 116,237 56% 4001 Total Revenues 14,415,082 14,109,758 305,324 2% 13,841,838 573,244 4% G:Wnnual Audit Files \2006 Audit \Trial balances \major \[TB- GEN.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Expenditures General government: Mayor and council: Current: 41111 Personal services 46,866 0 0 0 46,866 51,109 4,243 8% 49,685 2,819 6% 41112 Materials and supplies 378 0 0 0 378 46 (332) - 722% 100 (278) - 278% 41113 Services and other charges 91,141 0 0 0 91,141 85,365 (5,776) -7% 82,450 (8,691) -11% 41110 Total mayor and council 0 0 0 0 138,385 136,520 (1,865) -1% 132,235 (6,150) -5% Administrative (Manager, Clerk, HR) offices: Current: 41321 Personal services 423,394 2,922 0 0 420,472 459,023 38,551 8% 483,130 62,658 13% 41322 Materials and supplies 3,956 0 0 0 3,956 2,782 (1,174) -42% 5,200 1,244 24% 41323 Services and other charges 24,543 0 0 0 24,543 23,398 (1,145) -5% 28,760 4,217 15% 41320 Total administrative 0 0 0 0 448,971 485,203 36,232 7% 517,090 68,119 13% Elections and voter registration: Current: 41411 Personal services 54,992 0 0 0 54,992 43,837 (11,155) -25% 57,809 2,817 5% 41412 Materials and supplies 846 0 0 0 846 0 (846) 100% 1,000 154 15% 41413 Services and other charges 25,334 0 0 0 25,334 4,431 (20,903) - 472% 36,450 11,116 30% 41410 Total elections 0 0 0 0 81,172 48,268 (32,904) -68% 95,259 14,087 15% Assessor's office: Current: 41551 Personal services 231,076 0 0 0 231,076 219,800 (11,276) -5% 238,496 7,420 3% 41552 Materials and supplies 3,884 0 0 0 3,884 3,741 (143) -4% 3,600 (284) -8% 41553 Services and other charges 39,481 0 0 0 39,481 40,922 1,441 4% 41,323 1,842 4% 41550 Total assessing 0 0 0 0 274,441 264,463 (9,978) -4% 283,419 8,978 3% Finance: Current: 41521 Personal services 436,940 0 0 0 436,940 376,254 (60,686) -16% 399,634 (37,306) -9% 41522 Materials and supplies 2,094 0 0 0 2,094 4,857 2,763 57% 2,500 406 16% 41523 Services and other charges 4,932 0 0 0 4,932 20,668 15,736 76% 13,110 8,178 62% 41520 Total finance 0 0 0 0 443,966 401,779 (42,187) -11% 415,244 (28,722) -7% Legal: Current: 41611 Personal services 0 0 0 0 0 0 0 0 0 41612 Materials and supplies 0 0 0 0 0 0 0 0 0 41613 Services and other charges 321,332 0 0 0 321,332 320,628 (704) 0% 290,000 (31,332) -11% 41610 Total legal 0 0 0 0 321,332 320,628 (704) 0% 290,000 (31,332) -11% Government buildings: Current: 41941 Personal services 262,935 0 0 0 262,935 199,885 (63,050) -32% 255,389 (7,546) -3% 41942 Materials and supplies 62,455 0 0 0 62,455 41,638 (20,817) -50% 51,700 (10,755) -21% 41943 Services and other charges 377,832 0 0 0 377,832 373,525 (4,307) -1% 295,606 (82,226) -28% 41940 Total government buildings 0 0 0 0 703,222 615,048 (88,174) -14% 602,695 (100,527) -17% Information technology: Current: 41921 Personal services 178,605 0 0 0 178,605 165,436 (13,169) -8% 176,456 (2,149) -1% 41922 Materials and supplies 9,131 0 0 0 9,131 12,773 3,642 29% 10,500 1,369 13% 41923 Services and other charges 137,988 0 0 0 137,988 136,875 (1,113) -1% 152,867 14,879 10% 41920 Total information technology 0 0 0 0 325,724 315,084 (10,640) -3% 339,823 14,099 4% 41100 Total general government 2,737,213 2,586,993 (150,220) -6% 2,675,765 (61,448) -2% G:Wnnual Audit Files \2006 Audit \Trial balances \major \[TB- GEN.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Public safety Police protection: Current: 42111 Personal services 4,644,058 0 0 0 4,644,058 4,520,156 (123,902) -3% 4,814,698 170,640 4% 42112 Materials and supplies 116,289 0 0 0 116,289 81,115 (35,174) -43% 106,002 (10,287) -10% 42113 Services and other charges 994,745 0 0 0 994,745 973,272 (21,473) -2% 898,722 (96,023) -11% 42110 Total police protection 0 0 0 0 5,755,092 5,574,543 (180,549) -3% 5,819,422 64,330 1% Fire protection: Current: 42211 Personal services 533,361 0 0 0 533,361 470,070 (63,291) -13% 483,965 (49,396) -10% 42212 Materials and supplies 56,831 0 0 0 56,831 44,207 (12,624) -29% 61,000 4,169 7% 42213 Services and other charges 269,385 0 0 0 269,385 236,994 (32,391) -14% 211,897 (57,488) -27% 42210 Total fire protection 0 0 0 0 859,577 751,271 (108,306) -14% 756,862 (102,715) -14% Protective inspection: Current: 42411 Personal services 401,977 0 0 0 401,977 394,875 (7,102) -2% 424,181 22,204 5% 42412 Materials and supplies 6,914 0 0 0 6,914 186 (6,728) -3617% 8,700 1,786 21% 42413 Services and other charges 79,154 0 0 0 79,154 84,227 5,073 6% 72,759 (6,395) -9% 42410 Total protective inspection 0 0 0 0 488,045 479,288 (8,757) -2% 505,640 17,595 3% Emergency preparedness: Current: 42511 Personal services 46,380 0 0 0 46,380 48,194 1,814 4% 54,252 7,872 15% 42512 Materials and supplies 2,010 0 0 0 2,010 673 (1,337) - 199% 2,400 390 16% 42513 Services and other charges 7,008 0 0 0 7,008 4,843 (2,165) -45% 7,415 407 5% 42510 Total emergency preparedness 0 0 0 0 55,398 53,710 (1,688) -3% 64,067 8,669 14% 42100 Total public safety 7,158,112 6,858,812 (299,300) -4% 7,145,991 (12,121) 0% Public works: Engineering department: Current: 43111 Personal services 374,834 0 0 0 374,834 316,246 (58,588) -19% 465,263 90,429 19% 43112 Materials and supplies 4,106 0 0 0 4,106 13,163 9,057 69% 6,070 1,964 32% 43113 Services and other charges 35,610 0 0 0 35,610 38,771 3,161 8% 42,730 7,120 17% 43110 Total engineering department 0 0 0 0 414,550 368,180 (46,370) -13% 514,063 99,513 19% Street department: Current: 43221 Personal services 654,073 2,273 0 0 651,800 665,080 13,280 2% 702,035 50,235 7% 43222 Materials and supplies 106,659 0 0 0 106,659 113,217 6,558 6% 121,550 14,891 12% 43223 Services and other charges 523,548 0 0 0 523,548 484,495 (39,053) -8% 486,245 (37,303) -8% 43220 Total street department 0 0 0 0 1,282,007 1,262,792 (19,215) -2% 1,309,830 27,823 2% 43100 Total public works 1,696,557 1,630,972 (65,585) -4% 1,823,893 127,336 7% Community services: Social services: Current: 44111 Personal services 0 0 0 0 0 0 0 0 0 44112 Materials and supplies 0 0 0 0 0 0 0 0 0 44113 Services and other charges 123,172 0 0 0 123,172 86,043 (37,129) -43% 83,525 (39,647) -47% 44110 Total social services 0 0 0 0 123,172 86,043 (37,129) -43% 83,525 (39,647) -47% 44100 Total community services 123,172 86,043 (37,129) -43% 83,525 (39,647) -47% G:Wnnual Audit Files \2006 Audit \Trial balances \major \[TB- GEN.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Parks and recreation: Administration: Current: 45011 Personal services 486,413 0 0 0 486,413 435,530 (50,883) -12% 473,946 (12,467) -3% 45012 Materials and supplies 9,701 0 0 0 9,701 9,324 (377) -4% 10,900 1,199 11% 45013 Services and other charges 52,928 0 0 0 52,928 53,726 798 1 % 55,140 2,212 4% 45010 Total administration 0 0 0 0 549,042 498,580 (50,462) -10% 539,986 (9,056) -2% Adult programs: Current: 451111 Personal services 51,054 0 0 0 51,054 54,168 3,114 6% 53,541 2,487 5% 451112 Materials and supplies 17,599 0 0 0 17,599 13,724 (3,875) -28% 11,800 (5,799) -49% 451118 Cost of goods sold to public 14,903 0 0 0 14,903 20,632 5,729 28% 19,425 4,522 23% 451113 Services and other charges 127,494 0 0 0 127,494 89,875 (37,619) -42% 90,055 (37,439) -42% 45111 Total adult programs 0 0 0 0 211,050 178,399 (32,651) -18% 174,821 (36,229) -21% Teen programs: Current: 451121 Personal services 4,324 0 0 0 4,324 4,049 (275) -7% 2,285 (2,039) -89% 451122 Materials and supplies 590 0 0 0 590 420 (170) -40% 500 (90) -18% 451123 Services and other charges 0 0 0 0 0 0 0 0 0 45112 Total teen programs 0 0 0 0 4,914 4,469 (445) -10% 2,785 (2,129) -76% Youth programs: Current: 451131 Personal services 35,865 0 0 0 35,865 32,356 (3,509) -11% 39,897 4,032 10% 451132 Materials and supplies 9,273 0 0 0 9,273 8,925 (348) -4% 9,503 230 2% 451133 Services and other charges 0 0 0 0 0 0 0 100 100 100% 45113 Total youth programs 0 0 0 0 45,138 41,281 (3,857) -9% 49,500 4,362 9% General programs: Current: 451191 Personal services 4,375 0 0 0 4,375 8,104 3,729 46% 5,701 1,326 23% 451192 Materials and supplies 65 0 0 0 65 125 60 48% 100 35 35% 451193 Services and other charges 12,160 0 0 0 12,160 12,504 344 3% 8,100 (4,060) -50% 45119 Total general programs 0 0 0 0 16,600 20,733 4,133 20% 13,901 (2,699) -19% Community center: Current: 451221 Personal services 388,525 2,328 0 0 386,197 369,469 (16,728) -5% 405,376 19,179 5% 451222 Materials and supplies 17,936 0 0 0 17,936 22,220 4,284 19% 18,500 564 3% 451223 Services and other charges 75,142 0 0 0 75,142 78,697 3,555 5% 58,000 (17,142) -30% 45122 Total community center 0 0 0 0 479,275 470,386 (8,889) -2% 481,876 2,601 1% Park maintenance: Current: 452011 Personal services 491,054 927 0 0 490,127 486,527 (3,600) -1% 503,010 12,883 3% 452012 Materials and supplies 40,651 0 0 0 40,651 41,957 1,306 3% 54,475 13,824 25% 452013 Services and other charges 339,889 0 0 0 339,889 316,951 (22,938) -7% 267,830 (72,059) -27% 45201 Total park maintenance 0 0 0 0 870,667 845,435 (25,232) -3% 825,315 (45,352) -5% 45200 Total parks and recreation 2,176,686 2,059,283 (117,403) -6% 2,088,184 (88,502) -4% Economic development: Convention bureau: Current: 45311 Personal services 0 0 0 0 0 0 0 0 0 45312 Materials and supplies 0 0 0 0 0 0 0 0 0 45313 Services and other charges 350,919 0 0 0 350,919 337,575 (13,344) -4% 308,750 (42,169) -14% 45310 Total convention bureau 0 0 0 0 350,919 337,575 (13,344) -4% 308,750 (42,169) -14% 45300 Total economic development 350,919 337,575 (13,344) -4% 308,750 (42,169) -14% G:Wnnual Audit Files \2006 Audit \Trial balances \major \[TB- GEN.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Capital outlay General government 41115 Capital outlay - mayor /council 0 0 0 0 0 0 0 0 0 41325 Capital outlay - administrative 0 0 0 0 0 0 0 0 0 41415 Capital outlay - elections 0 0 0 0 0 0 0 0 0 41555 Capital outlay - assessing 0 0 0 0 0 0 0 0 0 41525 Capital outlay - finance 0 0 0 0 0 0 0 0 0 41945 Capital outlay - gov'tbuildings 9,680 0 0 0 9,680 6,008 (3,672) -61% 11,250 1,570 14% 41925 Capital outlay - info tech 0 0 0 0 0 0 0 0 0 41105 Total general government 9,680 6,008 (3,672) -61% 11,250 1,570 14% Public safety 42115 Capital outlay - police protection 18,707 0 0 0 18,707 11,886 (6,821) -57% 10,200 (8,507) -83% 42215 Capital outlay - fire protection 0 0 0 0 0 23,714 23,714 100% 0 0 42415 Capital outlay - protective inspection 0 0 0 0 0 0 0 0 0 42515 Capital outlay - emergency preparedness 0 0 0 0 0 0 0 0 0 42105 Total public safety 18,707 35,600 16,893 47% 10,200 (8,507) -83% Public works 43115 Capital outlay - engineering department 84 0 0 0 84 15,123 15,039 99% 5,200 5,116 98% 43225 Capital outlay - street department 13,000 0 0 0 13,000 0 (13,000) 100% 13,000 0 0% 43105 Total public works 13,084 15,123 2,039 13% 18,200 5,116 28% Parks and recreation 45015 Capitaloutlay - adminsitration 0 0 0 0 0 0 0 1,200 1,200 100% 451115 Capital outlay - adult programs 0 0 0 0 0 0 0 0 0 451125 Capital outlay - teen programs 0 0 0 0 0 0 0 0 0 451135 Capital outlay - youth programs 0 0 0 0 0 0 0 0 0 451195 Capital outlay - general programs 0 0 0 0 0 0 0 0 0 451225 Capital outlay - community center 6,414 0 0 0 6,414 0 (6,414) 100% 7,000 586 8% 452015 Capital outlay - park maintenance 5,694 0 0 0 5,694 2,851 (2,843) - 100% 6,600 906 14% 45205 Total parks and recreation 12,108 2,851 (9,257) - 325% 14,800 2,692 18% 49005 Total capital outlay 53,579 59,582 6,003 10% 54,450 871 2% Nondepartmental: Expenditures not charges to departments: Current: 48141 Personal services 53,730 0 0 0 53,730 50,275 (3,455) -7% 57,809 4,079 7% 48142 Materials and supplies 23,002 0 0 0 23,002 19,162 (3,840) -20% 21,850 (1,152) -5% 48143 Services and other charges 287,235 0 0 0 287,235 245,918 (41,317) -17% 341,986 54,751 16% 48140 Total nondepartmental 0 0 0 0 363,967 315,355 (48,612) -15% 421,645 57,678 14% 45500 Total Expenditures 14,660,205 13,934,615 (725,590) -5% 14,602,203 (58,002) 0% Revenues Over (Under) Expenditures (245,123) 175,143 (420,266) - 240% (760,365) (1,005,488) 132% G:Wnnual Audit Files \2006 Audit \Trial balances \major \[TB- GEN.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Other Financing Sources (Uses) 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4910 Transfers in - administrative services reimbursec 0 529,362 0 0 529,362 754,085 (224,723) -30% 830,365 301,003 36% 4915 Transfers in - from other funds 0 0 0 0 0 21,274 (21,274) - 100% 0 0 6482 Transfers out 70,000 0 0 0 (70,000) (625,000) 555,000 -89% (70,000) 0 0% 6485 Transfers out - general fund equity 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 459,362 150,359 309,003 206% 760,365 (301,003) -40% Net increase (decrease) in fund balance 214,239 325,502 (111,263) -34% 0 (1,306,491) 5000 Fund Balance- January 1 0 0 0 0 7,294,951 6,969,449 325,502 5% 6,969,449 325,502 5% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 7,294,951 6,969,449 325,502 5% 6,969,449 325,502 5% 5900 Fund Balance - December 31 23,020,244 23,020,244 1,671,563 1,671,563 7,509,190 7,294,951 214,239 3% 6,969,449 539,741 8% Fund Balance - Balance Sheet 7,509,190 7,294,951 Fund Balance - Rev /Exp Stmt. 7,509,190 7,294,951 Difference 0 0 Total Assets 8,509,285 8,072,962 Total Liabilities + Fund Bal. 8,509,285 8,072,962 Difference 0 0 Debits Credits Difference Trial Balance Totals 1,671,563 1,671,563 0 Journal Entries Totals 1,671,563 1,671,563 0 Difference 0 0 JE Journal Entry Screen 1,671,563 1,671,563 # ACCT Account Title Dr Debit Credit 3610 Designated for working capital Cr 1 4606 Other Dr 1 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr 1097 Cash and investments Dr 234,210 2330 Deposits payable Cr 234,210 record deposits from 90300 -2320 3660 Undesignated Dr 500 3550 Res. - Prepaid expenses Cr 500 reserve for prepaids 3660 Undesignated Dr 1,436,852 3610 Designated for working capital Cr 1,436,852 rec /ass fund balance #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 1,671 , 563 1,671,563 G:Wnnual Audit Files \2006 Audit \Trial balances \major \[TBS- TIF3.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #3 Special Revenue Fund 27800 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Assets and Other Debits 1095 Cash and investments 20,306,745 0 0 0 20,306,745 22,628,114 (2,321,369) -10% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 9,746 0 0 0 9,746 8,775 971 11% 1265 Delinquent taxes receivable 57,432 0 0 0 57,432 266,159 (208,727) -78% 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 410,000 0 0 0 410,000 1,211,846 (801,846) -66% 1320 Due from other governments 39,784 0 0 0 39,784 0 39,784 100% 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 1590 Asset held for resale 4,221,800 0 0 0 4,221,800 0 4,221,800 100% Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 25,045,507 24,114,894 930,613 4% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 37,723 0 0 37,723 116,060 78,337 67% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 67,447 67,447 100% 2100 Accrued salaries and wages 0 881 0 0 881 290 (591) -204% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 4,279,232 0 0 4,279,232 266,159 (4,013,073) -1508% 2900 Total Liabilities 4,317,836 449,956 (3,867,880) -860% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3630 Designated for economic development 0 0 0 0 0 0 0 3640 Designated for stat housing oblig 0 0 0 2,979,067 2,979,067 2,737,568 241,499 9% 3645 Designated for bonding covenants 0 0 0 8,537,255 8,537,255 12,167,173 (3,629,918) -30% 3651 Total designated 11,516,322 14,904,741 (3,388,419) -23% 3660 Undesignated 0 23,664,938 11,516,322 0 12,148,616 8,760,197 3,388,419 39% Net change to fund balance (2,937,267) 0 (2,937,267) 3676 Total undesignated 9,211,349 8,760,197 451,152 5% 3501 Total Fund Balance 20,727,671 23,664,938 (2,937,267) -12% 3990 Total Liabilities and Fund Balance 25,045,507 24,114,894 930,613 4% G:Wnnual Audit Files \2006 Audit \Trial balances \major \[TBS- TIF3.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #3 Special Revenue Fund 27800 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues Taxes: 4050 Property taxes & MVHC 0 0 0 0 0 0 0 0 0 4154 Penalties and interest 0 0 0 0 0 0 0 0 0 4161 Lodging tax 0 0 0 0 0 0 0 0 0 4100 Total taxes 0 0 0 0 0 4150 Tax increments 0 1,609,994 0 0 1,609,994 3,576,209 (1,966,215) -55% 3,484,000 (1,874,006) -54% Special assessments: 4601 Special assessments 0 0 0 0 0 0 0 0 0 4602 Penalties and interest 0 0 0 0 0 0 0 0 0 4610 Total special assessments 0 0 0 0 0 Intergovernmental: State: 4341 Local government aid 0 0 0 0 0 0 0 0 0 4346 Police pension aid 0 0 0 0 0 0 0 0 0 4347 PERA aid 0 0 0 0 0 0 0 0 0 4345 Fireperson pension aid 0 0 0 0 0 0 0 0 0 4352 Police training 0 0 0 0 0 0 0 0 0 4351 E -911 phone service 0 0 0 0 0 0 0 0 0 4343 Street maintenance aid 0 0 0 0 0 0 0 0 0 4349 Low income housing aid 0 0 0 0 0 0 0 0 0 4359 Miscellaneous grants 0 39,784 0 0 39,784 0 39,784 100% 0 39,784 4300 Total intergovernmental 39,784 0 39,784 100% 0 39,784 Charges for services: 4400 General government charges 0 0 0 0 0 0 0 0 0 4420 Public safety charges 0 0 0 0 0 0 0 0 0 4430 Public works charges 0 0 0 0 0 0 0 0 0 4470 Recreation fees 0 0 0 0 0 0 0 0 0 4480 Community Center fees 0 0 0 0 0 0 0 0 0 4399 Total charges for services 0 0 0 0 0 4500 Fines and forfeits 0 0 0 0 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 881,312 0 0 881,312 591,169 290,143 49% 0 881,312 4605 Change in fair value of investments 0 0 0 0 0 0 0 0 0 4606 Other 0 0 0 0 0 11,303 (11,303) -100% 0 0 4600 Total miscellaneous 881,312 602,472 278,840 46% 0 881,312 4001 Total Revenues 2,531,090 4,178,681 (1,647,591) -39% 3,484,000 (952,910) -27% G:Wnnual Audit Files \2006 Audit \Trial balances \major \[TBS- TIF3.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #3 Special Revenue Fund 27800 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Expenditures Economic development: Current: 45301 Personal services 43,331 0 0 0 43,331 74,606 31,275 42% 0 (43,331) 45302 Materials and supplies 433 0 0 0 433 67 (366) -546% 0 (433) 45303 Services and other charges 682,809 0 1 0 682,810 1,388,233 705,423 51% 0 (682,810) 45300 Total economic development 0 0 0 0 726,574 1,462,906 736,332 50% 0 (726,574) 45305 Capital outlay 2,913,979 0 0 0 2,913,979 3,475,808 561,829 16% 0 (2,913,979) Debt service: 6601 Principal retirement 0 0 0 0 0 0 0 0 0 6611 Interest 0 0 0 0 0 0 0 0 0 6621 Fiscal agent fees 0 0 0 0 0 0 0 0 0 6631 Bond issuance costs 0 0 0 0 0 0 0 0 0 6600 Total debt service 0 0 0 0 0 45500 Total Expenditures 3,640,553 4,938,714 1,298,161 26% 0 (3,640,553) Revenues Over (Under) Expenditures (1,109,463) (760,033) (349,430) 46% 3,484,000 2,374,537 68% Other Financing Sources (Uses) 4931 Bond proceeds 0 0 0 0 0 0 0 0 0 4933 Discount on bond proceeds 0 0 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 1,887,804 0 0 0 (1,887,804) (1,446,701) (441,103) 30% (1,887,080) 724 0% 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) (1,887,804) (1,446,701) (441,103) 30% (1,887,080) (724) 0% Net increase (decrease) in fund balance (2,997,267) (2,206,734) (790,533) 36% 1,596,920 2,373,813 149% 5000 Fund Balance- January 1 0 0 0 0 23,664,938 25,871,672 (2,206,734) -9% 25,871,672 (2,206,734) -9% 4950 Prior period adjustment 0 60,000 0 0 60,000 0 60,000 100% 0 60,000 5500 Fund Balance- January 1 as restated (Note 23,724,938 25,871,672 (2,146,734) -8% 25,871,672 (2,146,734) -8% 5900 Fund Balance - December 31 30,573,863 30,573,864 11,516,323 11,516,322 20,727,671 23,664,938 (2,937,267) -12% 27,468,592 (6,740,921) -25% Fund Balance - Balance Sheet 20,727,671 23,664,938 Fund Balance - Rev /Exp Stmt. 20,727,671 23,664,938 Difference 0 0 Total Assets 25,045,507 24,114,894 Total Liabilities + Fund Bal. 25,045,507 24,114,894 Difference 0 0 Debits Credits Difference Trial Balance Totals 11,516,323 11,516,322 1 Journal Entries Totals 11,516,323 11,516,322 1 Difference 0 0 JE Journal Entry Screen 11,516,323 11,516,322 # ACCT Account Title Dr Debit Credit 45303 Services and other charges Dr 1 #VALUE! Cr #VALUE! Cr 3660 Undesignated Dr 11,516,322 3640 Designated for stat housing oblig Cr 2,979,067 3645 Designated for bonding covenants Cr 8,537,255 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 11,516,323 11,516,322 G:Wnnual Audit Files \2006 Audit \Trial balances \major \[TBD- SABNDS.XLS]TRIAL BALANCE City of Brooklyn Center GF -WTB -1 Working Trial Balance 4/29/2010 Special Assessment Bonds Debt Service Fund 11:39 AM 30100 -30400 December 31, 2006 30700 -31300 31400 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Assets and Other Debits 1095 Cash and investments 3,087,980 0 0 0 3,087,980 3,026,364 61,616 2% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 996 0 0 0 996 311 685 220% 1265 Delinquent taxes receivable 18,771 0 0 0 18,771 13,671 5,100 37% 1270 Special assessments 3,044,712 0 0 0 3,044,712 2,385,905 658,807 28% 1300 Due from other funds 0 0 0 0 0 69,502 (69,502) -100% 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 6,152,459 5,495,753 656,706 12% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 3,054,232 0 0 3,054,232 2,391,376 (662,856) -28% 2900 Total Liabilities 3,054,232 2,391,376 (662,856) -28% Fund balance Reserved for 3520 Res. - Debt service 0 3,104,377 6,150 0 3,098,227 3,104,377 (6,150) 0% 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 3,098,227 3,104,377 0 0% Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3650 Total designated 0 0 0 3660 Undesignated 0 0 0 6,150 6,150 0 6,150 100% Net change to fund balance (6,150) 0 (6,150) 3676 Total undesignated 0 0 0 3501 Total Fund Balance 3,098,227 3,104,377 (6,150) 0% 3990 Total Liabilities and Fund Balance 6,152,459 5,495,753 656,706 12% G:Wnnual Audit Files \2006 Audit \Trial balances \major \[TBD- SABNDS.XLS]TRIAL BALANCE City of Brooklyn Center GF -WTB -2 Working Trial Balance 4/29/2010 Special Assessment Bonds Debt Service Fund 11:39 AM 30100 -30400 December 31, 2006 30700 -31300 31400 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4100 Property taxes 0 111,874 0 0 111,874 186,678 (74,804) -40% 118,830 (6,956) -6% 4610 Special assessments 0 924,087 0 0 924,087 871,879 52,208 6% 1,035,050 (110,963) -11% 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 4499 Charges for services 0 0 0 0 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 106,850 0 0 106,850 66,457 40,393 61% 27,000 79,850 296% 4606 Other 0 0 0 0 0 0 0 0 0 4001 Total Revenues 1,142,811 1,125,014 17,797 2% 1,180,880 (38,069) -3% Expenditures General obligaton: Debt service: 6601 Principal 1,000,000 0 0 0 1,000,000 990,000 (10,000) -1% 1,000,000 0 0% 6611 Interest 167,284 0 0 0 167,284 197,760 30,476 15% 167,256 (28) 0% 6621 Fiscal agent fees 21,288 0 0 1 21,287 19,525 (1,762) -9% 11,150 (10,137) -91% 6631 Capital outlay 0 0 0 0 0 0 0 0 0 6600 Total debt service 1,188,571 1,207,285 18,714 2% 1,178,406 (10,165) -1% 45500 Total Expenditures 1,188,571 1,207,285 18,714 2% 1,178,406 (10,165) -1% Revenues Over (Under) Expenditures (45,760) (82,271) 36,511 -44% 2,474 (43,286) -1750% Other Financing Sources (Uses) 4931 Bond proceeds 0 39,610 0 0 39,610 0 39,610 100% 0 (39,610) 4933 Discount on bonds 0 0 0 0 0 0 0 0 0 4915 Transfers in 23,607 23,607 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 39,610 0 39,610 100% 0 39,610 Net increase (decrease) in fund balance (6,150) (82,271) 76,121 -93% 2,474 (3,676) -149% 5000 Fund Balance- January 1 0 0 0 0 3,104,377 3,186,648 (82,271) -3% 3,186,648 (82,271) -3% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 3,104,377 3,186,648 (82,271) -3% 3,186,648 (82,271) -3% 5900 Fund Balance - December 31 7,364,638 7,364,637 6,150 6,151 3,098,227 3,104,377 (6 0% 3,189,122 (90,895) -3% Fund Balance - Balance Sheet 3,098,227 3,104,377 Fund Balance - Rev /Exp Stmt. 3,098,227 3,104,377 Difference 0 0 Total Assets 6,152,459 5,495,753 Total Liabilities + Fund Bal. 6,152,459 5,495,753 Difference 0 0 Debits Credits Difference Trial Balance Totals 6,150 6,151 (1) Journal Entries Totals 6,150 6,151 (1) Difference 0 0 JE Journal Entry Screen 6,150 C.F- NA/*Jfp1 4/29/2010 11:39 AM # ACCT Account Title Dr Debit Credit 6621 Fiscal agent fees Cr 1 #VALUE! Cr correct for rounding 3660 Undesignated Cr 6,150 3520 Res. - Debt service Dr 6,150 reclass fund balance #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr 6,150 6,151 G:Wnnual Audit Files\2006 Audit \Trial balances \major \[TBE- LI QUO R.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Municipal Liquor Enterprise Fund 60900 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 949,471 0 0 0 949,471 720,417 229,054 32% 1200 Accounts receivable 7,780 0 0 0 7,780 7,780 0 0% 1500 Prepaid items 21,432 0 0 0 21,432 20,594 838 4% 1445 Inventories -at cost 511,212 0 0 0 511,212 554,300 (43,088) -8% 1600 Total Current Assets 1,489,895 1,303,091 186,804 14% Capital assets 1720 Buildings and structures 192,771 0 0 0 192,771 192,771 0 0% 1755 Machinery and equipment 111,167 0 0 0 111,167 111,167 0 0% 1800 Accumulated depreciation 0 202,942 0 0 (202,942) (176,583) (26,359) 15% 1850 Net Capital Assets 100,996 127,355 (26,359) -21% 1900 Total Assets 1,590,891 1,430,446 160,445 11% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 123,777 0 0 123,777 159,109 35,332 22% 2100 Accrued salaries and wages 0 9,778 0 0 9,778 9,551 (227) -2% 2250 Due to other governments 0 46,916 0 0 46,916 45,303 (1,613) -4% 2410 Deferred revenue 0 485 0 0 485 320 (165) -52% Total Current Liabilities Payable 2650 from Current Assets 180,956 214,283 33,327 16% 2900 Total Liabilities 180,956 214,283 33,327 16% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 100,996 100,996 127,355 (26,359) -21% 3730 Unrestricted 0 1,205,035 100,996 11,128 1,115,167 1,088,808 26,359 2% Net change to net assets 193,772 0 193,772 3735 Total unrestricted 1,308,939 1,088,808 220,131 20% 3999 Total Net Assets 1,409,935 1,216,163 193,772 16% G:Wnnual Audit Files\2006 Audit \Trial balances \major \[TBE- LI QUO R.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Municipal Liquor Enterprise Fund 60900 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Operating Revenues 4700 Sales and user fees 1,245 5,160,231 0 1 5,158,987 4,610,091 (548,896) -12% 5500 Cost of sales 3,911,016 0 11,127 0 3,922,143 3,518,185 (403,958) -11 % 4800 Total Operating Revenues 1,236,844 1,091,906 (144,938) -13% Operating Expenses 6100 Personal services 486,750 17,547 0 0 469,203 457,170 (12,033) -3% 6200 Supplies 25,291 0 0 0 25,291 14,286 (11,005) -77% 6300 Other services 151,162 90 0 0 151,072 150,665 (407) 0% 6360 Insurance 11,229 0 0 0 11,229 9,796 (1,433) -15% 6380 Utilities 37,106 0 0 0 37,106 32,812 (4,294) -13% 6412 Rent 242,801 0 0 0 242,801 235,174 (7,627) -3% 6494 Depreciation 26,359 0 0 0 26,359 34,221 7,862 23% 6400 Total Operating Expenses 963,061 934,124 (28,937) -3% 6450 Operating Income (Loss) 273,783 157,782 (116,001) -74% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 37,095 0 0 37,095 17,892 (19,203) -107% 4610 Special assessments 0 0 0 0 0 0 0 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 4606 Other revenue 0 7,894 0 0 7,894 7,266 (628) -9% 6621 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expense 44,989 25,158 (19,831) -79% 6600 Income (Loss) Before Contributions and Transfers 318,772 182,940 (135,832) -74% 4940 Contributions 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 6482 Transfers out 125,000 0 0 0 (125,000) (125,000) 0 0% 6700 Change in Net Assets 193,772 57,940 (135,832) -234% 5000 Total netassets - January 1 0 0 0 0 1,216,163 1,158,223 (57,940) -5% 4950 Prior period adjustment 0 0 0 0 0 0 0 5510 Total net assets- January 1 as restated 1,216,163 1,158,223 (57,940) -5% 5900 Total net assets - December 31 6,811,792 6,811,790 112,123 112,125 1,409,935 1,216,163 (193,772) -16% G:Wnnual Audit Files\2006 Audit \Trial balances \major \[TBE- LI QUO R.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Municipal Liquor Enterprise Fund 60900 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net assets - Balance Sheet 1,409,935 1,216,163 Net assets - Rev /Exp Stmt. 1,409,935 1,216,163 Difference 0 0 Total Assets- Liabilities 1,409,935 1,216,163 Total Net Assets 1,409,935 1,216,163 Difference 0 0 Debits Credits Difference Trial Balance Totals 112,123 112,125 (2) Journal Entries Totals 112,123 112,125 (2) Difference 0 0 JE Journal entry screen 112,123 112,125 # ACCT Account Title Debit Credit 5500 Cost of sales Dr 11,127 3730 Unrestricted Cr 11,127 3730 Unrestricted Cr 1 4700 Sales and user fees Cr 1 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr 3730 Unrestricted Dr 100,996 3500 Invested in capital assets, net of related deb Cr 100,996 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 112,123 112,125 G:Wnnual Audit Files\2006 Audit \Trial balances \major \[TBE- GOLF.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Golf Course Enterprise Fund 61300 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 81,900 0 0 0 81,900 46,249 35,651 77% 1200 Accounts receivable 82 82 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1500 Prepaid items 0 0 0 0 0 0 0 1445 Inventories -at cost 1,784 0 0 0 1,784 1,788 (4) 0% 1600 Total Current Assets 83,684 48,037 35,647 74% Capital assets 1710 Land 1,390,402 0 0 0 1,390,402 1,390,402 0 0% 1715 Land improvements 40,258 0 0 0 40,258 40,258 0 0% 1720 Buildings and structures 487,946 0 0 0 487,946 487,946 0 0% 1755 Machinery and equipment 11,160 0 0 0 11,160 11,160 0 0% 1800 Accumulated depreciation 0 239,874 0 0 (239,874) (212,704) (27,170) 13% 1850 Net Capital Assets 1,689,892 1,717,062 (27,170) -2% 1900 Total Assets 1,773,576 1,765,099 8,477 0% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 560 0 0 560 137 (423) -309% 2060 Contracts payable 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 1,170 0 0 1,170 1,393 223 16% 2200 Due to other funds 0 0 0 0 0 0 0 2610 Advances from other funds 0 792,488 0 0 792,488 800,000 7,512 1 % Total Current Liabilities Payable 2650 from Current Assets 794,381 801,536 7,155 1% 2900 Total Liabilities 794,381 801,536 7,155 1% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 1,689,892 1,689,892 1,717,062 (27,170) -2% 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 963,565 1,689,894 0 (726,329) (749,517) 23,188 -3% Net change to net assets 15,632 (3,982) 19,614 3735 Total unrestricted (710,697) (753,499) 42,802 -6% 3999 Total Net Assets 979,195 963,563 15,632 2% G:Wnnual Audit Files\2006 Audit \Trial balances \major \[TBE- GOLF.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Golf Course Enterprise Fund 61300 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Operating Revenues 4700 Sales and user fees 0 250,338 0 1 250,339 256,268 5,929 2% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 250,339 256,268 5,929 2% Operating Expenses 6100 Personal services 130,070 0 0 0 130,070 127,010 (3,060) -2% 6200 Supplies 14,895 0 0 0 14,895 18,069 3,174 18% 6300 Other services 87,623 0 0 0 87,623 68,297 (19,326) -28% 6360 Insurance 7,433 0 0 0 7,433 6,836 (597) -9% 6380 Utilities 18,873 0 0 0 18,873 14,591 (4,282) -29% 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 27,170 0 0 0 27,170 27,888 718 3% 6400 Total Operating Expenses 286,064 262,691 (23,373) -9% 6450 Operating Income (Loss) (35,725) (6,423) 29,302 -456% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 2,252 0 0 2,252 2,433 181 7% 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 4606 Other revenue 0 105 0 0 105 8 (97) -1213% 6500 Total Nonoperating Revenues (Expense 2,357 2,441 84 3% 6600 Income (Loss) Before Contributions and Transfers (33,368) (3,982) 29,386 -738% 4940 Contributions 0 0 0 0 0 0 0 4915 Transfers in 0 49,000 0 0 49,000 0 (49,000) 100% 6482 Transfers out 0 0 0 0 0 0 0 6700 Change in Net Assets 15,632 (3,982) (19,614) 493% 5000 Total net assets - January 1 0 0 0 0 963,563 967,545 3,982 0% 4950 Prior period adjustment 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 963,563 967,545 3,982 0% 5900 Total net assets - December 31 2,299,596 2,299,597 1,689,894 1,689,893 979,195 963,563 (15,632) -2% G:Wnnual Audit Files\2006 Audit \Trial balances \major \[TBE- GOLF.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Golf Course Enterprise Fund 61300 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net assets - Balance Sheet 979,195 963,563 Net assets - Rev /Exp Stmt. 979,195 963,563 Difference 0 0 Total Assets - Liabilities 979,195 963,563 Total Net Assets 979,195 963,563 Difference 0 0 Debits Credits Difference Trial Balance Totals 1,689,894 1,689,893 1 Journal Entries Totals 1,689,894 1,689,893 1 Difference 0 0 JE Journal entry screen 1,689,894 1,689,893 # ACCT Account Title Debit Credit 4700 Sales and user fees Cr 1 3730 Unrestricted Dr 2 #VALUE! Cr 3730 Unrestricted Dr 1,689,892 3500 Invested in capital assets, net of related deb Cr 1,689,892 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 1,689 , 894 1,689,893 G:Wnnual Audit Files\2006 Audit \Trial balances \major \[TBE- EBHC.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown Heritage Center Enterprise Fund 61700 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 1,141,255 0 0 0 1,141,255 1,061,898 79,357 7% 1200 Accounts receivable 244,433 20,872 0 0 223,561 170,781 52,780 31% 1320 Due from other governments 0 0 0 0 0 14,933 (14,933) -100% 1500 Prepaid items 5,499 0 0 0 5,499 3,989 1,510 38% 1445 Inventories -at cost 27,101 0 0 0 27,101 24,398 2,703 11% 1600 Total Current Assets 1,397,416 1,275,999 121,417 10% Capital assets 1710 Land 1,493,300 0 0 0 1,493,300 1,493,300 0 0% 1715 Land improvements 327,830 0 0 0 327,830 327,830 0 0% 1720 Buildings and structures 11,039,134 0 0 0 11,039,134 11,091,389 (52,255) 0% 1755 Machinery and equipment 195,529 0 0 0 195,529 154,627 40,902 26% 1800 Accumulated depreciation 0 5,735,862 0 0 (5,735,862) (5,209,716) (526,146) 10% 1850 Net Capital Assets 7,319,931 7,857,430 (537,499) -7% 1900 Total Assets 8,717,347 9,133,429 (416,082) -5% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 49,712 0 0 49,712 54,907 5,195 9% 2060 Contracts payable 0 180,247 0 0 180,247 103,276 (76,971) -75% 2330 Deposits payable 0 242,810 0 0 242,810 261,210 18,400 7% 2100 Accrued salaries and wages 0 16,745 0 0 16,745 14,201 (2,544) -18% 2250 Due to other governments 0 18,658 0 0 18,658 12,474 (6,184) -50% 2410 Deferred revenue 0 1,600 0 0 1,600 1,600 0 0% Total Current Liabilities Payable 2650 from Current Assets 509,772 447,668 (62,104) -14% 2900 Total Liabilities 509,772 447,668 (62,104) -14% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 7,319,931 7,319,931 7,857,430 (537,499) -7% 3730 Unrestricted 748,820 9,434,580 7,319,931 1 1,365,830 828,331 537,499 65% Net change to net assets (478,186) 0 (478,186) 3735 Total unrestricted 887,644 828,331 59,313 7% 3999 Total Net Assets 8,207,575 8,685,761 (478,186) -6% G:Wnnual Audit Files\2006 Audit \Trial balances \major \[TBE- EBHC.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown Heritage Center Enterprise Fund 61700 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Operating Revenues 4700 Sales and user fees 0 4,260,168 0 0 4,260,168 3,717,131 (543,037) -15% 5500 Cost of sales 2,128,951 0 0 0 2,128,951 1,864,620 (264,331) -14% 4800 Total Operating Revenues 2,131,217 1,852,511 (278,706) -15% Operating Expenses 6100 Personal services 881,578 0 0 0 881,578 813,074 (68,504) -8% 6200 Supplies 156,069 0 0 0 156,069 121,420 (34,649) -29% 6300 Other services 406,234 2,160 2 0 404,076 380,724 (23,352) -6% 6360 Insurance 44,640 0 0 0 44,640 34,325 (10,315) -30% 6380 Utilities 221,342 0 0 0 221,342 193,049 (28,293) -15% 6412 Rent 148,323 0 0 0 148,323 119,325 (28,998) -24% 6494 Depreciation 578,401 0 0 0 578,401 568,264 (10,137) -2% 6400 Total Operating Expenses 2,434,429 2,230,181 (204,248) -9% 6450 Operating Income (Loss) (303,212) (377,670) (74,458) 20% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 46,479 0 0 46,479 30,195 (16,284) -54% 4610 Special assessments 0 0 0 0 0 0 0 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 4606 Other revenue 0 37,644 0 0 37,644 4,950 (32,694) -660% 6621 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expense 84,123 35,145 (48,978) -139% 6600 Income (Loss) Before Contributions and Transfers (219,089) (342,525) (123,436) 36% 4912 Contributions 0 40,903 0 0 40,903 109,083 68,180 63% 4915 Transfers in 0 0 0 0 0 0 0 6482 Transfers out 300,000 0 0 0 (300,000) (67,000) 233,000 -348% 6700 Change in Net Assets (478,186) (300,442) 177,744 -59% 5000 Total net assets - January 1 0 0 0 0 8,685,761 8,986,203 300,442 3% 4950 Prior period adjustment 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 8,685,761 8,986,203 300,442 3% 5900 Total net assets - December 31 20,088,439 20,088,440 7,319,933 7,319,932 8,207,575 8,685,761 478,186 6% G:Wnnual Audit Files\2006 Audit \Trial balances \major \[TBE- EBHC.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown Heritage Center Enterprise Fund 61700 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net assets - Balance Sheet 8,207,575 8,685,761 Net assets - Rev /Exp Stmt. 8,207,575 8,685,761 Difference 0 0 Total Assets - Liabilities 8,207,575 8,685,761 Total Net Assets 8,207,575 8,685,761 Difference 0 0 Debits Credits Difference Trial Balance Totals 7,319,933 7,319,932 1 Journal Entries Totals 7,319,933 7,319,932 1 Difference 0 0 JE Journal entry screen 7,319,933 7,319,932 # ACCT Account Title Debit Credit 3730 Unrestricted Cr 1 6300 Other services Dr 2 #VALUE! Cr 3730 Unrestricted Dr 7,319,931 3500 Invested in capital assets, net of related deb Cr 7,319,931 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 7,319,933 7,319,932 G:Wnnual Audit Files\2006 Audit \Trial balances \major \[TBE- WTR.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Water Utility Enterprise Fund 60100 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 1,811,509 0 0 0 1,811,509 1,718,178 93,331 5% 1200 Accounts receivable 380,020 0 0 0 380,020 321,502 58,518 18% 1270 Special assessments receivable 350,856 0 0 0 350,856 321,384 29,472 9% 1500 Prepaid items 500 0 0 0 500 500 0 0% 1445 Inventories -at cost 18,649 0 0 0 18,649 17,356 1,293 7% 1600 Total Current Assets 2,561,534 2,378,920 182,614 8% Capital assets 1710 Land 23,093 0 0 0 23,093 23,093 0 0% 1720 Buildings and structures 3,033,212 0 0 0 3,033,212 3,365,558 (332,346) -10% 1755 Machinery and equipment 128,668 0 0 0 128,668 128,668 0 0% 1735 Mains and lines 15,268,189 0 0 0 15,268,189 14,347,148 921,041 6% 1799 Construction in progress 677,964 0 0 0 677,964 828,358 (150,394) -18% 1800 Accumulated depreciation 0 10,476,013 0 0 (10,476,013) (10,127,864) (348,149) 3% 1850 Net Capital Assets 8,655,113 8,564,961 90,152 1% 1900 Total Assets 11,216,647 10,943,881 272,766 2% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 44,359 0 0 44,359 21,691 (22,668) -105% 2060 Contracts payable 0 0 0 0 0 23,591 23,591 100% 2330 Deposits payable 0 50 0 0 50 2,900 2,850 98% 2100 Accrued salaries and wages 0 7,399 0 0 7,399 7,548 149 2% 2200 Due to other funds 0 0 0 0 0 26,845 26,845 100% 2250 Due to other governments 0 634 0 0 634 637 3 0% 2410 Deferred revenue 0 122,819 0 0 122,819 134,966 12,147 9% 2900 Total Liabilities 175,261 218,178 42,917 20% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 8,655,113 8,655,113 8,564,961 90,152 1% 3730 Unrestricted 0 10,725,702 8,655,113 1 2,070,590 2,160,742 (90,152) -4% Net change to net assets 315,683 0 315,683 3735 Total unrestricted 2,386,273 2,160,742 225,531 10% 3999 Total Net Assets 11,041,386 10,725,703 315,683 3% G:Wnnual Audit Files\2006 Audit \Trial balances \major \[TBE- WTR.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Water Utility Enterprise Fund 60100 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Operating Revenues 4700 Sales and user fees 13,917 1,897,978 2,607 0 1,881,454 1,636,097 (245,357) -15% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 1,881,454 1,636,097 (245,357) -15% Operating Expenses 6100 Personal services 377,065 0 0 0 377,065 375,754 (1,311) 0% 6200 Supplies 142,842 0 1 0 142,843 154,942 12,099 8% 6300 Other services 372,014 0 0 0 372,014 490,494 118,480 24% 6360 Insurance 12,787 0 0 0 12,787 9,930 (2,857) -29% 6380 Utilities 151,428 0 0 0 151,428 126,089 (25,339) -20% 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 578,159 0 0 0 578,159 588,503 10,344 2% 6400 Total Operating Expenses 1,634,296 1,745,712 111,416 6% 6450 Operating Income (Loss) 247,158 (109,615) (356,773) 325% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 67,357 0 0 67,357 46,071 (21,286) -46% 4610 Special assessments 0 21,502 0 0 21,502 189,306 167,804 89% 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 4606 Other revenue 0 812 0 2,607 3,419 118 (3,301) -2797% 6621 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expense 92,278 235,495 143,217 61% 6600 Income (Loss) Before Contributions and Transfers 339,436 125,880 (213,556) -170% 4912 Contributions 0 0 59,511 0 (59,511) 631,440 690,951 109% 4916 Capital asset transfers 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 6482 Transfers out 102,337 0 0 59,511 (42,826) 0 42,826 100% 6700 Change in Net Assets 237,099 757,320 520,221 69% 5000 Total net assets - January 1 0 0 0 0 10,725,703 9,968,383 (757,320) -8% 4950 Prior period adjustment 0 78,584 0 0 78,584 0 (78,584) 100% 5510 Total net assets - January 1 as restated 10,804,287 9,968,383 (835,904) -8% 5900 Total net assets - December 31 23,443,209 23,443,209 8,717,232 8,717,232 11,041,386 10,725,703 (315,683) -3% G:Wnnual Audit Files\2006 Audit \Trial balances \major \[TBE- WTR.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Water Utility Enterprise Fund 60100 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net assets - Balance Sheet 11,041,386 10,725,703 Net assets - Rev /Exp Stmt. 11,041,386 10,725,703 Difference 0 0 Total Assets - Liabilities 11,041,386 10,725,703 Total Net Assets 11,041,386 10,725,703 Difference 0 0 Debits Credits Difference Trial Balance Totals 8,717,232 8,717,232 0 Journal Entries Totals 8,717,232 8,717,232 0 Difference 0 0 JE Journal entry screen 8,717,232 8,717,232 # ACCT Account Title Debit Credit 3730 Unrestricted Cr 1 6200 Supplies Dr 1 4700 Sales and user fees Dr 2,607 4606 Other revenue Cr 2,607 reclass true misc revenue from refunds & reimbursements 3730 Unrestricted Dr 8,655,113 3500 Invested in capital assets, net of related deb Cr 8,655,113 reclass net assets Cr 6482 Transfers out Cr 59,511 4912 Contributions Dr 59,511 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 8,717,232 8,717,232 G:Wnnual Audit Files\2006 Audit \Trial balances \major \[TBE- SANSWR.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Sanitary Sewer Utility Enterprise Fund 60200 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 1,926,733 0 0 0 1,926,733 1,597,283 329,450 21% 1200 Accounts receivable 816,289 0 0 0 816,289 728,036 88,253 12% 1270 Special assessments receivable 2,343 0 0 0 2,343 2,604 (261) -10% 1320 Due from other governments 93,811 0 0 0 93,811 0 93,811 100% 1500 Prepaid items 149,850 0 0 0 149,850 129,546 20,304 16% 1600 Total Current Assets 2,989,026 2,457,469 531,557 22% Capital assets 1710 Land 3,389 0 0 0 3,389 3,389 0 0% 1720 Buildings and structures 2,710,146 0 0 0 2,710,146 2,623,691 86,455 3% 1755 Machinery and equipment 179,130 0 0 0 179,130 179,130 0 0% 1735 Mains and lines 13,657,909 0 0 0 13,657,909 13,006,107 651,802 5% 1799 Construction in progress 658,069 0 0 0 658,069 508,587 149,482 29% 1800 Accumulated depreciation 0 8,065,730 0 0 (8,065,730) (7,497,451) (568,279) 8% 1850 Net Capital Assets 9,142,913 8,823,453 319,460 4% 1900 Total Assets 12,131,939 11,280,922 851,017 8% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 33,577 0 0 33,577 4,434 (29,143) -657% 2060 Contracts payable 0 0 0 0 0 25,766 25,766 100% 2100 Accrued salaries and wages 0 3,738 0 0 3,738 2,542 (1,196) -47% 2200 Due to other funds 0 0 0 0 0 5,837 5,837 100% 2250 Due to other governments 0 0 0 580,465 580,465 0 (580,465) 100% Total Current Liabilities Payable 2650 from Current Assets 617,780 38,579 (579,201) -1501% 2900 Total Liabilities 617,780 38,579 (579,201) -1501% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 9,142,913 9,142,913 8,823,453 319,460 4% 3730 Unrestricted 0 11,242,343 9,142,913 0 2,099,430 2,418,890 (319,460) -13% Net change to net assets 271,816 0 271,816 3735 Total unrestricted 2,371,246 2,418,890 (47,644) -2% 3999 Total Net Assets 11,514,159 11,242,343 271,816 2% G:Wnnual Audit Files\2006 Audit \Trial balances \major \[TBE- SANSWR.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Sanitary Sewer Utility Enterprise Fund 60200 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Operating Revenues 4700 Sales and user fees 0 3,092,574 0 0 3,092,574 2,965,539 (127,035) -4% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 3,092,574 2,965,539 (127,035) -4% Operating Expenses 6100 Personal services 148,811 0 0 0 148,811 140,190 (8,621) -6% 6200 Supplies 11,466 0 0 0 11,466 13,693 2,227 16% 6300 Other services 1,905,014 0 580,465 0 2,485,479 2,141,067 (344,412) -16% 6360 Insurance 5,729 0 0 0 5,729 4,803 (926) -19% 6380 Utilities 30,934 0 0 0 30,934 27,807 (3,127) -11% 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 503,231 0 0 0 503,231 473,820 (29,411) -6% 6400 Total Operating Expenses 3,185,650 2,801,380 (384,270) -14% 6450 Operating Income (Loss) (93,076) 164,159 257,235 157% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 106,275 0 0 106,275 56,825 (49,450) -87% 4610 Special assessments 0 184 0 0 184 683 499 73% 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 4606 Other revenue 0 93,811 0 0 93,811 0 (93,811) 100% 6621 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expense 200,270 57,508 (142,762) -248% 6600 Income (Loss) Before Contributions and Transfers 107,194 221,667 114,473 52% 4912 Contributions 0 0 0 0 0 555,614 555,614 100% 4916 Capital asset transfers 0 0 0 0 0 0 0 4915 Transfers in 0 16,684 0 13,071 29,755 0 (29,755) 100% 6482 Transfers out 0 0 13,071 0 (13,071) 0 13,071 100% 6700 Change in Net Assets 123,878 777,281 653,403 84% 5000 Total net assets - January 1 0 0 0 0 11,242,343 10,465,062 (777,281) -7% 4950 Prior period adjustment 0 147,938 0 0 147,938 0 (147,938) 100% 5510 Total net assets - January 1 as restated 11,390,281 10,465,062 (925,219) -9% 5900 Total net assets - December 31 22,802,854 22,802,854 9,736,449 9,736,449 11,514,159 11,242,343 (271,816) -2% G:Wnnual Audit Files\2006 Audit \Trial balances \major \[TBE- SANSWR.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Sanitary Sewer Utility Enterprise Fund 60200 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net assets - Balance Sheet 11,514,159 11,242,343 Net assets - Rev /Exp Stmt. 11,514,159 11,242,343 Difference 0 0 Total Assets - Liabilities 11,514,159 11,242,343 Total Net Assets 11,514,159 11,242,343 Difference 0 0 Debits Credits Difference Trial Balance Totals 9,736,449 9,736,449 0 Journal Entries Totals 9,736,449 9,736,449 0 Difference 0 0 JE Journal entry screen 9,736,449 9,736,449 # ACCT Account Title Debit Credit 6300 Other services Cr 3730 Unrestricted Dr 9,142,913 3500 Invested in capital assets, net of related deb Cr 9,142,913 reclass net assets 4915 Transfers in Cr 13,071 6482 Transfers out Dr 13,071 #VALUE! Cr 6300 Other services Dr 580,465 2250 Due to other governments Cr 580,465 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 9,736,449 9,736,449 G:Wnnual Audit Files\2006 Audit \Trial balances \major \[TBE- STRMSWR.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Storm Sewer Utility Enterprise Fund 65100 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 1,353,496 0 0 0 1,353,496 1,060,877 292,619 28% 1200 Accounts receivable 333,141 0 0 0 333,141 282,687 50,454 18% 1270 Special assessments receivable 231 0 0 0 231 270 (39) -14% 1600 Total Current Assets 1,686,868 1,343,834 343,034 26% Capital assets 1710 Land 287,158 0 0 0 287,158 287,158 0 0% 1735 Mains and lines 13,598,030 0 0 0 13,598,030 12,421,310 1,176,720 9% 1799 Construction in progress 579,058 0 0 0 579,058 773,345 (194,287) -25% 1800 Accumulated depreciation 0 3,124,595 0 0 (3,124,595) (2,583,633) (540,962) 21% 1850 Net Capital Assets 11,339,651 10,898,180 441,471 4% 1900 Total Assets 13,026,519 12,242,014 784,505 6% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 1,607 0 0 1,607 7,125 5,518 77% 2100 Accrued salaries and wages 0 1,353 0 0 1,353 1,239 (114) -9% Total Current Liabilities Payable 2650 from Current Assets 2,960 8,364 5,404 65% 2900 Total Liabilities 2,960 8,364 5,404 65% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 11,339,651 11,339,651 10,898,180 441,471 4% 3730 Unrestricted 0 12,233,650 11,339,651 0 893,999 1,335,470 (441,471) -33% Net change to net assets 789,909 0 789,909 3735 Total unrestricted 1,683,908 1,335,470 348,438 26% 3999 Total Net Assets 13,023,559 12,233,650 789,909 6% Operating Revenues 4700 Sales and user fees 0 1,323,607 0 0 1,323,607 1,293,841 (29,766) -2% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 1,323,607 1,293,841 (29,766) -2% G:Wnnual Audit Files\2006 Audit \Trial balances \major \[TBE- STRMSWR.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Storm Sewer Utility Enterprise Fund 65100 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Operating Expenses 6100 Personal services 59,444 282 0 0 59,162 55,863 (3,299) -6% 6200 Supplies 18,638 0 0 0 18,638 6,655 (11,983) -180% 6300 Other services 334,542 0 0 0 334,542 496,604 162,062 33% 6360 Insurance 2,577 0 0 0 2,577 1,336 (1,241) -93% 6380 Utilities 0 0 0 0 0 0 0 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 540,962 0 0 0 540,962 526,142 (14,820) -3% 6400 Total Operating Expenses 955,881 1,086,600 130,719 12% 6450 Operating Income (Loss) 367,726 207,241 (160,485) -77% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 70,739 0 0 70,739 42,626 (28,113) -66% 4610 Special assessments 0 0 0 0 0 4,849 4,849 100% 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 4606 Other revenue 0 0 0 0 0 0 0 6611 Interest and fiscal agent fees 0 0 0 0 0 (6,485) (6,485) 100% 6500 Total Nonoperating Revenues (Expense 70,739 40,990 (29,749) -73% 6600 Income (Loss) Before Contributions and Transfers 438,465 248,231 (190,234) -77% 4912 Contributions 0 324,771 0 0 324,771 441,756 116,985 26% 4916 Capital asset transfers 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 6482 Transfers out 176,011 0 0 0 (176,011) 0 176,011 100% 6700 Change in Net Assets 587,225 689,987 102,762 15% 5000 Total net assets - January 1 0 0 0 0 12,233,650 11,543,663 (689,987) -6% 4950 Prior period adjustment 0 202,684 0 0 202,684 0 (202,684) 100% 5510 Total net assets - January 1 as restated 12,436,334 11,543,663 (892,671) -8% 5900 Total net assets - December 31 17,283,288 17,283,288 11,339,651 11,339,651 13,023,559 12,233,650 (789,909) -6% G:Wnnual Audit Files\2006 Audit \Trial balances \major \[TBE- STRMSWR.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Storm Sewer Utility Enterprise Fund 65100 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net assets - Balance Sheet 13,023,559 12,233,650 Net assets - Rev /Exp Stmt. 13,023,559 12,233,650 Difference 0 0 Total Assets - Liabilities 13,023,559 12,233,650 Total Net Assets 13,023,559 12,233,650 Difference 0 0 Debits Credits Difference Trial Balance Totals 11,339,651 11,339,651 0 Journal Entries Totals 11,339,651 11,339,651 0 Difference 0 0 JE Journal entry screen 11,339,651 11,339,651 # ACCT Account Title Debit Credit #VALUE! Cr 6200 Supplies Cr 3730 Unrestricted Dr 11,339,651 3500 Invested in capital assets, net of related deb Cr 11,339,651 reclass net assets #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 11,339,651 11,339,651