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HomeMy WebLinkAboutTBs - Nonmajor Funds G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- HRA.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance HRA Special Revenue Fund 20200 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 0 0 0 0 0 0 0 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 1,984 0 0 0 1,984 588 1,396 237% 1265 Delinquent taxes receivable 13,248 0 0 0 13,248 12,349 899 7% 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 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 15,232 12,937 2,295 18% 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 13,248 0 0 13,248 12,349 (899) -7% 2900 Total Liabilities 13,248 12,349 (899) -7% 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 0 588 (588) -100% 3650 Total designated 0 588 (588) -100% 3660 Undesignated 0 588 0 0 588 0 588 100% Net change to fund balance 1,396 0 1,396 3675 Total undesignated 1,984 0 1,984 100% 3501 Total Fund Balance 1,984 588 1,396 237% 3990 Total Liabilities and Fund Balance 15,232 12,937 2,295 18% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- HRA.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance HRA Special Revenue Fund 20200 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 0 254,801 0 0 254,801 257,126 (2,325) _1% 257,065 (2,264) _1% 4154 Penalties and interest 0 0 0 0 0 0 0 0 0 4100 Total taxes 254,801 257,126 (2,325) _1% 257,065 (2,264) _1% Miscellaneous: 4603 Investment earnings 0 0 0 0 0 0 0 0 0 4605 Change in fair value of investments 0 0 0 0 0 0 0 0 0 4606 Other 0 0 0 0 0 0 0 0 0 4600 Total miscellaneous 0 0 0 0 0 4001 Total Revenues 254,801 257,126 (2,325) -1% 257,065 (2,264) -1% Expenditures Economic development: Convention bureau: Current: 6099 Personal services 0 0 0 0 0 0 0 0 0 6199 Materials and supplies 0 0 0 0 0 0 0 0 0 6299 Services and other charges 0 0 0 0 0 0 0 0 0 6000 Total current 0 0 0 0 0 0 0 0 0 6500 Capital outlay 0 0 0 0 0 0 0 0 0 6001 Total convention bureau 0 0 0 0 0 45300 Total economic development 0 0 0 0 0 Nondepartmental: Expenditures not charges to departments: Current: 6099 Personal services 0 0 0 0 0 0 0 0 0 6199 Materials and supplies 0 0 0 0 0 0 0 0 0 6299 Services and other charges 0 0 0 0 0 0 0 0 0 6000 Total current 0 0 0 0 0 0 0 0 0 6500 Capital outlay 0 0 0 0 0 0 0 0 0 6001 Total nondepartmental 0 0 0 0 0 45500 Total Expenditures 0 0 0 0 0 Revenues Over (Under) Expenditures 254,801 257,126 (2,325) -1% 257,065 (2,264) -1% Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 253,405 0 0 0 (253,405) (256,538) 3,133 -1% (257,065) (3,660) 1% 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) (253,405) (256,538) 3,133 -1% (257,065) 3,660 -1% Net increase (decrease) in fund balance 1,396 588 808 137% 0 1,396 5000 Fund Balance- January 1 0 0 0 0 588 0 588 100% 588 0 0% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 588 0 588 100% 588 0 0% 5900 Fund Balance - December 31 268,637 268,637 0 0 1,984 588 1,396 237% 588 1,396 237% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- HRA.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance HRA Special Revenue Fund 20200 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 1,984 588 Fund Balance - Rev /Exp Stmt. 1,984 588 Difference 0 0 Total Assets 15,232 12,937 Total Liabilities + Fund Bal. 15,232 12,937 Difference 0 0 Debits Credits Difference Trial Balance Totals 0 0 0 Journal Entries Totals 0 0 0 Difference 0 0 JE Journal Entry Screen 0 0 # ACCT Account Title Dr Debit Credit 1095 Cash and investments Cr 1255 Current taxes receivable Cr transfer balance sheet to EDA 4100 Total taxes Cr #VALUE! Cr 3660 Undesignated Cr 3630 Designated for economic development 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) 0 0 G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- EDA.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance EDA Special Revenue Fund 20300 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 1,824,739 0 0 0 1,824,739 1,594,969 229,770 14% 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 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 5,837 (5,837) -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 1590 Assets held for resale 37,000 0 0 0 37,000 0 37,000 100% Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 1,861,739 1,600,806 260,933 16% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 189 0 0 189 288 99 34% 2200 Due to other funds 0 60,000 0 0 60,000 0 (60,000) 100% 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 2,723 0 0 2,723 3,244 521 16% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 37,000 0 0 37,000 0 (37,000) 100% 2900 Total Liabilities 99,912 3,532 (96,380) -2729% 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 1,761,827 1,761,827 1,597,274 164,553 10% 3650 Total designated 1,761,827 1,597,274 164,553 10% 3660 Undesignated 0 1,597,274 1,761,827 0 (164,553) 0 (164,553) 100% Net change to fund balance 164,553 0 164,553 3675 Total undesignated 0 0 0 3501 Total Fund Balance 1,761,827 1,597,274 164,553 10% 3990 Total Liabilities and Fund Balance 1,861,739 1,600,806 260,933 16% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- EDA.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance EDA Special Revenue Fund 20300 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 4100 Total taxes 0 0 0 0 0 4300 Intergovernmental 0 5,842 0 0 5,842 420 5,422 1291% 0 5,842 Miscellaneous: 4603 Investment earnings 0 76,041 0 0 76,041 41,051 34,990 85% 0 76,041 4606 Other 0 116,947 0 0 116,947 24,631 92,316 375% 0 116,947 4600 Total miscellaneous 192,988 65,682 127,306 194% 0 192,988 4001 Total Revenues 198,830 66,102 132,728 201% 0 198,830 Expenditures General government: Economic development: Current: 45301 Personal services 144,669 2,647 0 0 142,022 99,001 (43,021) -43% 193,627 51,605 27% 45302 Materials and supplies 79 0 0 0 79 595 516 87% 1,600 1,521 95% 45303 Services and other charges 145,582 0 0 1 145,581 113,898 (31,683) -28% 66,092 (79,489) -120% 45309 Total current 0 0 0 0 287,682 213,494 (74,188) -35% 261,319 (26,363) -10% 45305 Capital outlay 0 0 0 0 0 0 0 0 0 45300 Total economic development 287,682 213,494 (74,188) -35% 261,319 (26,363) -10% Nondepartmental: Expenditures not charges to departments: Current: 48141 Personal services 0 0 0 0 0 0 0 0 0 48142 Materials and supplies 0 0 0 0 0 0 0 0 0 48143 Services and other charges 0 0 0 0 0 0 0 0 0 48149 Total current 0 0 0 0 0 0 0 0 0 48145 Capital outlay 0 0 0 0 0 0 0 0 0 48140 Total nondepartmental 0 0 0 0 0 45500 Total Expenditures 287,682 213,494 (74,188) -35% 261,319 (26,363) -10% Revenues Over (Under) Expenditures (88,852) (147,392) 58,540 -40% (261,319) (350,171) 134% Other Financing Sources (Uses) 4915 Transfers in 0 253,405 0 0 253,405 256,538 (3,133) -1% 257,065 3,660 1% 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) 253,405 256,538 (3,133) -1% 257,065 (3,660) -1% Net increase (decrease) in fund balance 164,553 109,146 55,407 51% (4,254) (353,831) 8318% 5000 Fund Balance- January 1 0 0 0 0 1,597,274 1,488,128 109,146 7% 1,597,274 0 0% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 1,597,274 1,488,128 109,146 7% 1,597,274 0 0% 5900 Fund Balance - December 31 2,152,069 2,152,068 1,761,827 1,761,828 1,761,827 1,597,274 164,553 10% 1,593,020 168,807 11% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- EDA.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance EDA Special Revenue Fund 20300 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 1,761,827 1,597,274 Fund Balance - Rev /Exp Stmt. 1,761,827 1,597,274 Difference 0 0 Total Assets 1,861,739 1,600,806 Total Liabilities+ Fund Bal. 1,861,739 1,600,806 Difference 0 0 Debits Credits Difference Trial Balance Totals 1,761,827 1,761,828 (1) Journal Entries Totals 1,761,827 1,761,828 (1) Difference 0 0 JE Journal Entry Screen 1,761,827 1,761,828 # ACCT Account Title Dr 3660 Undesignated Dr 1,761,827 3630 Designated for economic development Cr 1,761,827 #VALUE! Cr 45303 Services and other charges Cr 1 #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 #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 1,761 , 827 1,761,828 G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- EBTIF.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown TIF District Special Revenue Fund 27600, 27700 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 415,487 0 0 0 415,487 441,729 (26,242) -6% 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 0 0 0 0 0 1,403 (1,403) -100% 1265 Delinquent taxes receivable 1,718 0 0 0 1,718 9,989 (8,271) -83% 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 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 417,205 453,121 (35,916) -8% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 0 0 2200 Due to other funds 0 350,000 0 0 350,000 1,211,846 861,846 71% 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 194 0 0 194 188 (6) -3% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 1,718 0 0 1,718 9,989 8,271 83% 2900 Total Liabilities 351,912 1,222,023 870,111 71% 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 65,293 65,293 0 65,293 100% 3651 Total designated 65,293 0 65,293 100% 3660 Undesignated 956,094 187,192 65,293 0 (834,195) (768,902) (65,293) 8% Net change to fund balance 834,195 0 834,195 3675 Total undesignated 0 (768,902) 768,902 -100% 3501 Total Fund Balance 65,293 (768,902) 834,195 -108% 3990 Total Liabilities and Fund Balance 417,205 453,121 (35,916) -8% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- EBTIF.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown TIF District Special Revenue Fund 27600,27700 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 4100 Total taxes 0 0 0 0 0 4150 Tax increments 0 810,861 0 0 810,861 845,868 (35,007) -4% 696,200 114,661 16% 4161 Lodging tax 0 0 0 0 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 0 0 0 0 0 0 0 0 4300 Total intergovernmental 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 32,522 0 0 32,522 17,093 15,429 90% 0 32,522 4606 Other 0 0 0 0 0 0 0 0 0 4600 Total miscellaneous 32,522 17,093 15,429 90% 0 32,522 4001 Total Revenues 843,383 862,961 (19,578) -2% 696,200 147,183 21% Expenditures Economic development: Current: 45301 Personal services 6,332 0 0 0 6,332 14,728 8,396 57% 0 (6,332) 45302 Materials and supplies 0 0 0 0 0 0 0 0 0 45303 Services and other charges 2,856 0 0 0 2,856 27,768 24,912 90% 0 (2,856) 45309 Total current 0 0 0 0 9,188 42,496 33,308 78% 0 (9,188) 45305 Capital outlay 0 0 0 0 0 0 0 696,200 696,200 100% 45300 Total economic development 9,188 42,496 33,308 78% 696,200 687,012 99% 45500 Total Expenditures 9,188 42,496 33,308 78% 696,200 687,012 99% Revenues Over (Under) Expenditures 834,195 820,465 13,730 2% 0 834,195 G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- EBTIF.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown TIF District Special Revenue Fund 27600, 27700 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) 4915 Transfers in 0 0 0 0 0 269,127 (269,127) -100% 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) 0 269,127 (269,127) -100% 0 0 Net increase (decrease) in fund balance 834,195 1,089,592 (255,397) -23% 0 834,195 5000 Fund Balance- January 1 0 0 0 0 (768,902) (1,858,494) 1,089,592 -59% (768,902) 0 0% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note (768,902) (1,858,494) 1,089,592 -59% (768,902) 0 0% 5900 Fund Balance - December 31 1,382,487 1,382,487 65,293 65,293 65,293 (768,902) 834,195 -108% (768,902) 834,195 -108% Fund Balance - Balance Sheet 65,293 (768,902) Fund Balance - Rev /Exp Stmt. 65,293 (768,902) Difference 0 0 Total Assets 417,205 453,121 Total Liabilities + Fund Bal. 417,205 453,121 Difference 0 0 Debits Credits Difference Trial Balance Totals 65,293 65,293 0 Journal Entries Totals 65,293 65,293 0 Difference 0 0 JE Journal Entry Screen 65,293 65,293 # ACCT Account Title Dr Debit Credit 3660 Undesignated Dr 65,293 3630 Designated for economic development Cr 65,293 #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 #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 65,293 65,293 G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- TIF4.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #4 Special Revenue Fund 27900 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 95,382 0 0 0 95,382 104,473 (9,091) -9% 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 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 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 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 95,382 104,473 (9,091) -9% 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 0 0 0 0 0 0 2900 Total Liabilities 0 0 0 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 0 104,473 9,091 0 95,382 0 95,382 100% 3650 Total designated 95,382 0 95,382 100% 3660 Undesignated 0 0 0 9,091 9,091 104,473 (95,382) -91% Net change to fund balance (9,091) 0 (9,091) 3675 Total undesignated 0 104,473 (104,473) - 100% 3501 Total Fund Balance 95,382 104,473 (9,091) -9% 3990 Total Liabilities and Fund Balance 95,382 104,473 (9,091) -9% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- TIF4.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #4 Special Revenue Fund 27900 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 0 243,289 0 0 243,289 258,611 (15,322) -6% 258,600 (15,311) -6% Intergovernmental: State: 4359 Miscellaneous grants 0 0 0 0 0 0 0 0 0 4300 Total intergovernmental 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 621 0 0 621 923 (302) -33% 0 621 4605 Change in fair value of investments 0 0 0 0 0 0 0 0 0 4606 Other 0 0 0 0 0 0 0 0 0 4600 Total miscellaneous 621 923 (302) -33% 0 621 4001 Total Revenues 243,910 259,534 (15,624) -6% 258,600 (14,690) -6% Expenditures Economic development: Current: 45301 Personal services 150 0 0 0 150 2,842 2,692 95% 0 (150) 45302 Materials and supplies 0 0 0 0 0 0 0 0 0 45303 Services and other charges 705 0 0 0 705 3,211 2,506 78% 0 (705) 45309 Total current 0 0 0 0 855 6,053 5,198 86% 0 (855) 45305 Capital outlay 0 0 0 0 0 0 0 0 0 45300 Total economic development 855 6,053 5,198 86% 0 (855) Debt service: 6601 Principal retirement 252,146 0 0 0 252,146 237,189 (14,957) -6% 0 (252,146) 6611 Interest 0 0 0 0 0 0 0 0 0 6615 Fiscal agent fees 0 0 0 0 0 0 0 0 0 6000 Total debt service 252,146 237,189 (14,957) -6% 0 (252,146) 45500 Total Expenditures 253,001 243,242 (9,759) 4% 0 (253,001) Revenues Over (Under) Expenditures (9,091) 16,292 (25,383) - 156% 258,600 249,509 96% Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 0 0 0 0 0 Net increase (decrease) in fund balance (9,091) 16,292 (25,383) - 156% 258,600 249,509 96% 5000 Fund Balance- January 1 0 0 0 0 104,473 88,181 16,292 18% 88,181 16,292 18% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 104,473 88,181 16,292 18% 88,181 16,292 18% 5900 Fund Balance - December 31 348,383 348,383 9,091 9,091 95,382 104,473 (9,091) -9% 346,781 (251,399) -72% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- TIF4.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #4 Special Revenue Fund 27900 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 95,382 104,473 Fund Balance - Rev /Exp Stmt. 95,382 104,473 Difference 0 0 Total Assets 95,382 104,473 Total Liabilities + Fund Bal. 95,382 104,473 Difference 0 0 Debits Credits Difference Trial Balance Totals 9,091 9,091 0 Journal Entries Totals 9,091 9,091 0 Difference 0 0 JE Journal Entry Screen 9,091 9,091 # ACCT Account Title Dr Debit Credit 45303 Services and other charges Cr #VALUE! Cr 3660 Undesignated Cr 9,091 3630 Designated for economic development Dr 9,091 #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 #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 9,091 9,_091_ G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- POLFOR.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Police Forfeiture Special Revenue Fund 20500 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 48,909 0 0 0 48,909 38,422 10,487 27% 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 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 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 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 48,909 38,422 10,487 27% 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 17 17 100% 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 0 0 0 0 0 0 2900 Total Liabilities 0 17 17 100% 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 3610 Designated for working capital 0 0 0 0 0 0 0 3650 Total designated 0 0 0 3660 Undesignated 0 38,406 1 0 38,405 38,405 0 0% Net change to fund balance 10,504 0 10,504 3675 Total undesignated 48,909 38,405 10,504 27% 3501 Total Fund Balance 48,909 38,405 10,504 27% 3990 Total Liabilities and Fund Balance 48,909 38,422 10,487 27% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- POLFOR.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Police Forfeiture Special Revenue Fund 20500 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues Taxes: Intergovernmental: State: 4359 Miscellaneous grants 0 0 0 0 0 0 0 0 0 4300 Total intergovernmental 0 0 0 0 0 4500 Fines and forfeits 0 0 0 0 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 1,879 0 0 1,879 1,083 796 73% 1,000 879 88% 4606 Other 0 29,154 0 0 29,154 29,791 (637) -2% 27,000 2,154 8% 4600 Total miscellaneous 31,033 30,874 159 1% 28,000 3,033 11% 4001 Total Revenues 31,033 30,874 159 1% 28,000 3,033 11% Expenditures Public safety Current: 42101 Personal services 0 0 0 0 0 0 0 0 0 42102 Materials and supplies 4,812 0 0 0 4,812 8,406 3,594 43% 7,000 2,188 31% 42103 Services and other charges 12,716 0 0 2 12,714 5,820 (6,894) - 118% 6,000 (6,714) - 112% 42109 Total current 0 0 0 0 17,526 14,226 (3,300) -23% 13,000 (4,526) -35% 42105 Capital outlay 3,003 0 0 0 3,003 2,951 (52) -2% 15,000 11,997 80% 42100 Total public safety 20,529 17,177 (3,352) -20% 28,000 7,471 27% 45500 Total Expenditures 20,529 17,177 (3,352) -20% 28,000 7,471 27% Revenues Over (Under) Expenditures 10,504 13,697 (3,193) -23% 0 10,504 Other Financing Sources (Uses) 4915 Transfers in 0 0 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) 0 0 0 0 0 Net increase (decrease) in fund balance 10,504 13,697 (3,193) -23% 0 10,504 5000 Fund Balance- January 1 0 0 0 0 38,405 24,708 13,697 55% 24,708 13,697 55% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 38,405 24,708 13,697 55% 24,708 13,697 55% 5900 Fund Balance- December 31 69,440 69,439 1 2 48,909 38,405 10,504 27% 24,708 24,201 98% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- POLFOR.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Police Forfeiture Special Revenue Fund 20500 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 48,909 38,405 Fund Balance - Rev /Exp Stmt. 48,909 38,405 Difference 0 0 Total Assets 48,909 38,422 Total Liabilities + Fund Bal. 48,909 38,422 Difference 0 0 Debits Credits Difference Trial Balance Totals 1 2 (1) Journal Entries Totals 1 2 (1) Difference 0 0 JE Journal Entry Screen 1 2 # ACCT Account Title Dr Debit Credit 42103 Services and other charges Cr 2 3660 Undesignated Dr 1 #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 #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 1 2 G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- CDBG.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance CDBG Special Revenue Fund 20400 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 4,501 0 0 0 4,501 4,501 0 0% 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 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 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 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 4,501 4,501 0 0% 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 4,500 0 0 4,500 4,500 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 0 0 0 0 0 0 2900 Total Liabilities 4,500 4,500 0 0% 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 3610 Designated for working capital 0 0 0 0 0 0 0 3650 Total designated 0 0 0 3660 Undesignated 0 1 0 0 1 1 0 0% Net change to fund balance 0 0 0 3675 Total undesignated 1 1 0 0% 3501 Total Fund Balance 1 1 0 0% 3990 Total Liabilities and Fund Balance 4,501 4,501 0 0% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- CDBG.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance CDBG Special Revenue Fund 20400 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 Special assessments: 4601 Property taxes & MVHC 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: Federal: 4311 Civil defense 0 0 0 0 0 0 0 0 0 4320 Misc federal grants 0 11,340 0 0 11,340 13,500 (2,160) -16% 199,764 (188,424) -94% 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 0 0 0 0 0 0 0 0 4300 Total intergovernmental 11,340 13,500 (2,160) -16% 199,764 (188,424) -94% 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 4499 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 0 0 0 0 0 0 0 0 4606 Other 0 0 0 0 0 0 0 0 0 4600 Total miscellaneous 0 0 0 0 0 4001 Total Revenues 11,340 13,500 (2,160) -16% 199,764 (188,424) -94% Expenditures Economic development: Community development: Current: 45301 Personal services 0 0 0 0 0 0 0 0 0 45302 Materials and supplies 0 0 0 0 0 0 0 0 0 45303 Services and other charges 11,340 0 0 0 11,340 13,499 2,159 16% 199,764 188,424 94% 45309 Total current 0 0 0 0 11,340 13,499 2,159 16% 199,764 188,424 94% 45305 Capital outlay 0 0 0 0 0 0 0 0 0 45300 Total economic development 11,340 13,499 2,159 16% 199,764 188,424 94% 45500 Total Expenditures 11,340 13,499 2,159 16% 199,764 188,424 94% Revenues Over (Under) Expenditures 0 1 (1) - 100% 0 0 G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- CDBG.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance CDBG Special Revenue Fund 20400 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) 4915 Transfers in 0 0 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) 0 0 0 0 0 Net increase (decrease) in fund balance 0 1 (1) - 100% 0 0 5000 Fund Balance- January 1 0 0 0 0 1 0 1 100% 0 1 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 1 0 1 100% 0 1 5900 Fund Balance- December 31 15,841 15,841 0 0 1 1 0 0% 0 1 Fund Balance - Balance Sheet 1 1 Fund Balance - Rev /Exp Stmt. 1 1 Difference 0 0 Total Assets 4,501 4,501 Total Liabilities + Fund Bal. 4,501 4,501 Difference 0 0 Debits Credits Difference Trial Balance Totals 0 0 0 Journal Entries Totals 0 0 0 Difference 0 0 JE Journal Entry Screen 0 0 # ACCT Account Title Dr Debit Credit #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 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 0 0 G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- CIG.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance City Initiatives Grant Special Revenue Fund 28600 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 140,731 0 0 0 140,731 121,541 19,190 16% 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 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 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 24,064 0 0 0 24,064 43,982 (19,918) -45% 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 164,795 165,523 (728) 0% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 190 0 0 190 7,812 7,622 98% 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 2,261 0 0 2,261 1,221 (1,040) -85% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 1,200 0 0 1,200 0 (1,200) 100% 2900 Total Liabilities 3,651 9,033 5,382 60% 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 3610 Designated for working capital 0 0 0 0 0 0 0 3650 Total designated 0 0 0 3660 Undesignated 0 156,490 0 0 156,490 156,490 0 0% Net change to fund balance 4,654 0 4,654 3675 Total undesignated 161,144 156,490 4,654 3% 3501 Total Fund Balance 161,144 156,490 4,654 3% 3990 Total Liabilities and Fund Balance 164,795 165,523 (728) 0% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- CIG.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance City Initiatives Grant Special Revenue Fund 28600 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4050 Taxes 0 0 0 0 0 0 0 0 0 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 124,946 0 0 124,946 133,617 (8,671) -6% 0 124,946 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 11,562 0 0 11,562 9,481 2,081 22% 10,143 1,419 14% 4480 Community Center fees 0 0 0 0 0 0 0 0 0 4499 Total charges for services 11,562 9,481 2,081 22% 10,143 1,419 14% Miscellaneous: 4603 Investment earnings 32 6,460 0 0 6,428 3,250 3,178 98% 0 6,428 4605 Change in fair value of investments 0 0 0 0 0 0 0 0 0 4606 Other 0 21,378 0 0 21,378 70,343 (48,965) -70% 39,166 (17,788) -45% 4600 Total miscellaneous 27,806 73,593 (45,787) -62% 39,166 (11,360) -29% 4001 Total Revenues 164,314 216,691 (52,377) -24% 49,309 115,005 233% Expenditures Public safety Current: 42101 Personal services 115,983 0 0 0 115,983 71,400 (44,583) -62% 0 (115,983) 42102 Materials and supplies 1,610 0 0 0 1,610 7,321 5,711 78% 0 (1,610) 42103 Services and other charges 7,963 1,353 1 0 6,611 62,769 56,158 89% 0 (6,611) 42109 Total current 0 0 0 0 124,204 141,490 17,286 12% 0 (124,204) 42105 Capital outlay 0 0 0 0 0 0 0 0 0 42100 Total public safety 124,204 141,490 17,286 12% 0 (124,204) Parks and recreation: Current: 45201 Personal services 5,586 4,755 0 0 831 13,374 12,543 94% 8,406 7,575 90% 45202 Materials and supplies 7,962 0 0 0 7,962 5,391 (2,571) -48% 8,140 178 2% 45203 Services and other charges 26,663 0 0 0 26,663 43,082 16,419 38% 32,568 5,905 18% 45209 Total current 0 0 0 0 35,456 61,847 26,391 43% 49,114 13,658 28% 45205 Capital outlay 0 0 0 0 0 0 0 0 0 45100 Total parks and recreation 35,456 61,847 26,391 43% 49,114 13,658 28% Economic development Current: 45301 Personal services 0 0 0 0 0 0 0 0 0 45302 Materials and supplies 0 0 0 0 0 0 0 0 0 45303 Services and other charges 0 0 0 0 0 0 0 0 0 45309 Total current 0 0 0 0 0 0 0 0 0 45305 Capital outlay 0 0 0 0 0 0 0 0 0 45300 Total economic development 0 0 0 0 0 48010 Total Expenditures 159,660 203,337 43,677 21% 49,114 (110,546) -225% Revenues Over (Under) Expenditures 4,654 13,354 (8,700) -65% 195 4,849 2487% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBS- CIG.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance City Initiatives Grant Special Revenue Fund 28600 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) 4915 Transfers in 0 0 0 0 0 27,226 (27,226) -100% 0 0 6482 Transfers out 0 0 0 0 0 (20,074) 20,074 -100% 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 0 7,152 (7,152) -100% 0 0 Net increase (decrease) in fund balance 4,654 20,506 (15,852) -77% 195 4,849 2487% 5000 Fund Balance- January 1 0 0 0 0 156,490 135,984 20,506 15% 135,984 20,506 15% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 156,490 135,984 20,506 15% 135,984 20,506 15% 5900 Fund Balance - December 31 330,594 330,595 1 0 161,144 156,490 4,654 3% 136,179 24,965 18% Fund Balance - Balance Sheet 161,144 156,490 Fund Balance - Rev /Exp Stmt. 161,144 156,490 Difference 0 0 Total Assets 164,795 165,523 Total Liabilities + Fund Bal. 164,795 165,523 Difference 0 0 Debits Credits Difference Trial Balance Totals 1 0 1 Journal Entries Totals 1 0 1 Difference 0 0 JE Journal Entry Screen 1 0 # ACCT Account Title Dr Debit Credit 42103 Services and other charges Dr 1 #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 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 1 0 G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBD- GOBNDS.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Obligation Bonds Debt Service Fund 30500 -30600 December 31, 2006 31300 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 1,097,603 0 0 0 1,097,603 1,051,656 45,947 4% 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 7,146 0 0 0 7,146 2,574 4,572 178% 1265 Delinquent taxes receivable 33,034 0 0 0 33,034 18,114 14,920 82% 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 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 1,137,783 1,072,344 65,439 6% 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 33,034 0 0 33,034 18,114 (14,920) -82% 2900 Total Liabilities 33,034 18,114 (14,920) -82% Fund balance Reserved for 3520 Res. - Debt service 0 1,054,230 0 50,519 1,104,749 1,054,230 50,519 5% 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 1,104,749 1,054,230 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 50,519 0 (50,519) 0 (50,519) 100% Net change to fund balance 50,519 0 50,519 3675 Total undesignated 0 0 0 3501 Total Fund Balance 1,104,749 1,054,230 50,519 5% 3990 Total Liabilities and Fund Balance 1,137,783 1,072,344 65,439 6% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBD- GOBNDS.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Obligation Bonds Debt Service Fund 30500 -30600 December 31, 2006 31300 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4050 Property taxes 0 739,502 0 0 739,502 779,196 (39,694) -5% 759,074 (19,572) -3% 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 300,900 0 0 300,900 297,260 3,640 1% 300,900 0 0% 4499 Charges for services 0 0 0 0 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 28,869 0 0 28,869 47,875 (19,006) -40% 0 28,869 4606 Other 0 0 0 0 0 720 (720) -100% 0 0 4001 Total Revenues 1,069,271 1,125,051 (55,780) -5% 1,059,974 9,297 1% Expenditures General obligaton: Debt service: 6601 Principal 875,000 0 0 0 875,000 775,000 (100,000) -13% 875,000 0 0% 6611 Interest 143,028 0 0 0 143,028 287,251 144,223 50% 143,028 0 0% 6621 Fiscal agent fees 724 0 0 0 724 2,147 1,423 66% 1,700 976 57% 6631 Bond issuance costs 0 0 0 0 0 0 0 0 0 6600 Total debt service 1,018,752 1,064,398 45,646 4% 1,019,728 976 0% 48010 Total Expenditures 1,018,752 1,064,398 45,646 4% 1,019,728 976 0% Revenues Over (Under) Expenditures 50,519 60,653 (10,134) -17% 40,246 90,765 226% Other Financing Sources (Uses) 4931 Bond proceeds 0 0 0 0 0 0 0 0 0 4932 Discount on bonds 0 0 0 0 0 0 0 0 0 4915 Transfers in 0 0 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 6650 Payment to refunding bond escrow 0 0 0 0 0 (4,910,000) 4,910,000 -100% 0 0 4900 Total other financial sources (uses) 0 (4,910,000) 4,910,000 -100% 0 0 Net increase (decrease) in fund balance 50,519 (4,849,347) 4,899,866 -101% 40,246 90,765 226% 5000 Fund Balance- January 1 0 0 0 0 1,054,230 5,903,577 (4,849,347) -82% 5,903,577 (4,849,347) -82% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 1,054,230 5,903,577 (4,849,347) -82% 5,903,577 (4,849,347) -82% 5900 Fund Balance - December 31 2,156,535 2,156,535 50,519 50,519 1,104,749 1,054,230 50,519 5% 5,943,823 (4,839,074) -81% Fund Balance - Balance Sheet 1,104,749 1,054,230 Fund Balance - Rev /Exp Stmt. 1,104,749 1,054,230 Difference 0 0 Total Assets 1,137,783 1,072,344 Total Liabilities+ Fund Bal. 1,137,783 1,072,344 Difference 0 0 Debits Credits Difference Trial Balance Totals 50,519 50,519 0 Journal Entries Totals 50,519 50,519 0 Difference 0 0 JE Journal Entry Screen 50,519 50,519 # ACCT Account Title Dr Debit Credit 6621 Fiscal agent fees Cr 3660 Undesignated Dr 50,519 3520 Res. - Debt service Cr 50,519 6650 Payment to refunding bond escrow Cr 6601 Principal 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 (INSERT ROWS HERE IF NECESSARY) 50,519 50,519 G:Wnnual Audit Files \2006 Audit \Trial balances\ nonmajor \[TBD- TIFBNDS.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Tax Increment Financing Bonds Debt Service Fund 37600 -38000 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 0 0 0 0 0 0 0 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 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 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 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 0 0 0 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 0 0 0 0 0 0 2900 Total Liabilities 0 0 0 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 3610 Designated for working capital 0 0 0 0 0 0 0 3650 Total designated 0 0 0 3660 Undesignated 0 0 0 0 0 0 0 Net change to fund balance 0 0 0 3675 Total undesignated 0 0 0 3501 Total Fund Balance 0 0 0 3990 Total Liabilities and Fund Balance 0 0 0 G:Wnnual Audit Files \2006 Audit \Trial balances\ nonmajor \[TBD- TIFBNDS.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Tax Increment Financing Bonds Debt Service Fund 37600 -38000 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4150 Tax increments 0 0 0 0 0 0 0 0 0 4610 Special assessments 0 0 0 0 0 0 0 0 0 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 0 0 0 0 21,615 (21,615) -100% 0 0 4606 Other 0 0 0 0 0 356 (356) -100% 0 0 4001 Total Revenues 0 21,971 (21,971) -100% 0 0 Expenditures General obligaton: Debt service: 6601 Principal 1,000,000 0 0 0 1,000,000 770,000 (230,000) -30% 1,000,000 0 0% 6611 Interest 887,080 0 0 0 887,080 729,740 (157,340) -22% 887,080 0 0% 6621 Fiscal agent fees 724 0 0 0 724 978 254 26% 3,200 2,476 77% 6631 Bond issuance costs 0 0 0 0 0 0 0 0 0 6600 Total debt service 1,887,804 1,500,718 (387,086) -26% 1,890,280 2,476 0% 48010 Total Expenditures 1,887,804 1,500,718 (387,086) -26% 1,890,280 2,476 0% Revenues Over (Under) Expenditures (1,887,804) (1,478,747) (409,057) 28% (1,890,280) (3,778,084) 200% Other Financing Sources (Uses) 4931 Bond proceeds 0 0 0 0 0 0 0 0 0 4932 Discount on bonds 0 0 0 0 0 0 0 0 0 4915 Transfers in 0 1,887,804 0 0 1,887,804 1,420,628 467,176 33% 1,888,280 476 0% 6482 Transfers out 27600 0 0 0 0 0 (269,127) 269,127 -100% 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 6650 Payment to refunding bond escrow 0 0 0 0 0 (2,370,000) 2,370,000 -100% 0 0 4900 Total other financial sources (uses) 1,887,804 (1,218,499) 3,106,303 -255% 1,888,280 (476) 0% Net increase (decrease) in fund balance 0 (2,697,246) 2,697,246 -100% (2,000) (3,778,560) 188928% 5000 Fund Balance- January 1 0 0 0 0 0 2,697,246 (2,697,246) -100% 2,697,246 (2,697,246) -100% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 0 2,697,246 (2,697,246) -100% 2,697,246 (2,697,246) -100% 5900 Fund Balance - December 31 1,887,804 1,887,804 0 0 0 0 0 2,695,246 (2,695,246) -100% Fund Balance - Balance Sheet 0 0 Fund Balance - Rev /Exp Stmt. 0 0 Difference 0 0 Total Assets 0 0 Total Liabilities + Fund Bal. 0 0 Difference 0 0 Debits Credits Difference Trial Balance Totals 0 0 0 Journal Entries Totals 0 0 0 Difference 0 0 JE Journal Entry Screen 0 0 # ACCT Account Title Dr Debit Credit 6621 Fiscal agent fees Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr 6650 Payment to refunding bond escrow Cr 6601 Principal 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) 0 0 G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBC- CAPRES.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Capital Reserve Emergency Capital Project Fund 40600 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 1,326,630 0 0 0 1,326,630 1,006,371 320,259 32% 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 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 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 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 1,326,630 1,006,371 320,259 32% 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 0 0 0 0 0 0 2900 Total Liabilities 0 0 0 Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 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 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 1,006,371 0 320,259 1,326,630 1,006,371 320,259 32% 3650 Total designated 1,326,630 1,006,371 320,259 32% 3660 Undesignated 0 0 320,259 0 (320,259) 0 (320,259) 100% Net change to fund balance 320,259 0 320,259 3675 Total undesignated 0 0 0 3501 Total Fund Balance 1,326,630 1,006,371 320,259 32% 3990 Total Liabilities and Fund Balance 1,326,630 1,006,371 320,259 32% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBC- CAPRES.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Capital Reserve Emergency Capital Project Fund 40600 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4100 Taxes 0 0 0 0 0 0 0 0 0 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 74,133 0 0 74,133 0 74,133 100% 0 74,133 4603 Investment earnings 0 51,205 0 0 51,205 34,110 17,095 50% 0 51,205 4606 Miscellaneous 0 194,921 0 0 194,921 0 194,921 100% 0 194,921 4001 Total Revenues 320,259 34,110 286,149 839% 0 320,259 Expenditures Public works: Current: 43101 Personal services 0 0 0 0 0 66,571 66,571 100% 0 0 43102 Materials and supplies 0 0 0 0 0 3,502 3,502 100% 0 0 43103 Services and other charges 0 0 0 0 0 303,927 303,927 100% 0 0 43109 Total current 0 0 0 0 0 374,000 374,000 100% 0 0 43105 Capital outlay 0 0 0 0 0 0 0 0 0 43100 Total public works 0 374,000 374,000 100% 0 0 48010 Total Expenditures 0 374,000 374,000 100% 0 0 Revenues Over (Under) Expenditures 320,259 (339,890) 660,149 -194% 0 320,259 Other Financing Sources (Uses) 4915 Transfers in 0 0 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) 0 0 0 0 0 Net increase (decrease) in fund balance 320,259 (339,890) 660,149 -194% 0 320,259 5000 Fund Balance- January 1 0 0 0 0 1,006,371 1,346,261 (339,890) -25% 1,346,261 (339,890) -25% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 1,006,371 1,346,261 (339,890) -25% 1,346,261 (339,890) -25% 5900 Fund Balance - December 31 1,326,630 1,326,630 320,259 320,259 1,326,630 1,006,371 320,259 32% 1,346,261 (19,631) -1% Fund Balance - Balance Sheet 1,326,630 1,006,371 Fund Balance - Rev /Exp Stmt. 1,326,630 1,006,371 Difference 0 0 Total Assets 1,326,630 1,006,371 Total Liabilities+ Fund Bal. 1,326,630 1,006,371 Difference 0 0 Debits Credits Difference Trial Balance Totals 320,259 320,259 0 Journal Entries Totals 320,259 320,259 0 Difference 0 0 JE Journal Entry Screen 320,259 320,259 # ACCT Account Title Dr Debit Credit 3660 Undesignated Dr 320,259 3620 Designated for capital improvements Cr 320,259 #VALUE! Cr 43103 Services and other charges 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 #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 320,259 320,259 G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBC- CIF.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Captal Improvements Capital Project Fund 40100 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 584,298 0 0 262,206 322,092 396,509 (74,417) -19% 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 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 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 0 0 0 0 0 0 0 1350 Interfund receivable 0 0 262,206 0 262,206 482,611 (220,405) -46% 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 792,488 0 0 0 792,488 800,000 (7,512) -1% Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 1,376,786 1,679,120 (302,334) -18% Liabilities and Fund Balance Liabilities 2010 Accounts payable 10,445 10,445 0 0 0 826 826 100% 2060 Contracts payable 0 27,353 0 0 27,353 0 (27,353) 100% 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 0 0 0 0 0 0 2900 Total Liabilities 27,353 826 (26,527) -3212% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 0 792,488 0 0 792,488 800,000 7,512 1% 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 3,186 3,186 0 (3,186) 100% 3510 Total reserved 795,674 800,000 (3,186) 0% Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 885,806 332,047 0 553,759 878,294 (324,535) -37% 3650 Total designated 553,759 878,294 (324,535) -37% 3660 Undesignated 0 0 3,186 332,047 328,861 0 328,861 100% Net change to fund balance (328,861) 0 (328,861) 3675 Total undesignated 0 0 0 3501 Total Fund Balance 1,349,433 1,678,294 (320,209) -19% 3990 Total Liabilities and Fund Balance 1,376,786 1,679,120 (302,334) -18% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBC- CIF.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Captal Improvements Capital Project Fund 40100 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4100 Taxes 0 0 0 0 0 0 0 0 0 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 0 0 0 0 10,000 (10,000) -100% 0 0 4603 Investment earnings 0 34,929 0 0 34,929 28,448 6,481 23% 0 34,929 4606 Miscellaneous 0 23,369 0 0 23,369 24,637 (1,268) -5% 0 23,369 4001 Total Revenues 58,298 63,085 (4,787) -8% 0 58,298 Expenditures Public works: Current: 43101 Personal services 0 0 0 0 0 0 0 0 0 43102 Materials and supplies 0 0 0 0 0 0 0 0 0 43103 Services and other charges 0 0 21,660 0 21,660 0 (21,660) 100% 0 (21,660) 43109 Total current 0 0 0 0 21,660 0 (21,660) 100% 0 (21,660) 43105 Capital outlay 512,160 0 0 21,661 490,499 310,074 (180,425) -58% 465,700 (24,799) -5% 43100 Total public works 512,159 310,074 (202,085) -65% 465,700 (46,459) -10% 48010 Total Expenditures 512,159 310,074 (202,085) -65% 465,700 (46,459) -10% Revenues Over (Under) Expenditures (453,861) (246,989) (206,872) 84% (465,700) (919,561) 197% Other Financing Sources (Uses) 4915 Transfers in 0 125,000 0 0 125,000 125,000 0 0% 125,000 0 0% 6482 Transfers out 0 0 0 0 0 (1,200) 1,200 -100% 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 125,000 123,800 1,200 1% 125,000 0 0% Net increase (decrease) in fund balance (328,861) (123,189) (205,672) 167% (340,700) (919,561) 270% 5000 Fund Balance- January 1 0 0 0 0 1,678,294 1,801,483 (123,189) -7% 1,801,483 (123,189) -7% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 1,678,294 1,801,483 (123,189) -7% 1,801,483 (123,189) -7% 5900 Fund Balance - December 31 1,899,391 1,899,390 619,099 619,100 1,349,433 1,678,294 (328,861) -20% 1,460,783 (111,350) -8% Fund Balance - Balance Sheet 1,349,433 1,678,294 Fund Balance - Rev /Exp Stmt. 1,349,433 1,678,294 Difference 0 0 Total Assets 1,376,786 1,679,120 Total Liabilities+ Fund Bal. 1,376,786 1,679,120 Difference 0 0 Debits Credits Difference Trial Balance Totals 619,099 619,100 (1) Journal Entries Totals 619,099 619,100 (1) Difference 0 0 JE Journal Entry Screen 619,099 619,100 # ACCT Account Title Dr Debit Credit 3660 Undesignated Cr 332,047 3620 Designated for capital improvements Dr 332,047 #VALUE! Cr 43105 Capital outlay Cr 1 #VALUE! Cr 1350 Interfund receivable Dr 262,206 1095 Cash and investments Cr 262,206 #VALUE! Cr #VALUE! Cr 43103 Services and other charges Dr 21,660 43105 Capital outlay Cr 21,660 #VALUE! Cr #VALUE! Cr 3660 Undesignated Dr 3,186 3560 Res. - Committed contracts Cr 3,186 #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) 619,099 619,100 G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBC- INFRA.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Infrastructure Construction Capital Project Fund 40700 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 0 262,206 262,206 0 0 0 0 Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 16,330 0 0 0 16,330 4,594 11,736 255% 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 142,220 0 0 0 142,220 808,900 (666,680) -82% 1300 Due from other funds 0 0 0 0 0 0 0 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 158,550 813,494 (654,944) -81% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 44,910 0 0 44,910 69,723 24,813 36% 2060 Contracts payable 0 197,560 0 0 197,560 270,408 72,848 27% 2200 Due to other funds 0 0 0 0 0 42,657 42,657 100% 2250 Due to other governments 0 0 0 0 0 0 0 2260 Interfund payable 0 0 0 262,206 262,206 482,611 220,405 46% 2100 Accrued salaries and wages 0 2,299 0 0 2,299 2,991 692 23% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 170,874 0 0 170,874 844,229 673,355 80% 2900 Total Liabilities 677,849 1,712,619 1,034,770 60% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 178,158 178,158 192,211 14,053 7% 3510 Total reserved 178,158 192,211 14,053 7% Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 0 0 0 0 0 0 3652 Total designated 0 0 0 3660 Undesignated 899,126 0 178,158 1 (1,077,283) (1,091,336) 14,053 -1% Net change to fund balance 379,826 0 379,826 3675 Total undesignated (697,457) (1,091,336) 393,879 -36% 3501 Total Fund Balance (519,299) (899,125) 407,932 -45% 3990 Total Liabilities and Fund Balance 158,550 813,494 (654,944) -81% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBC- INFRA.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Infrastructure Construction Capital Project Fund 40700 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4100 Taxes 0 0 0 0 0 0 0 0 0 4610 Special assessments 0 290,484 0 0 290,484 354,776 (64,292) -18% 0 290,484 4300 Intergovernmental 0 3,915 0 0 3,915 73,473 (69,558) -95% 0 3,915 4499 Charges for services 0 26,688 0 0 26,688 24,040 2,648 11% 0 26,688 4603 Investment earnings 0 881 0 0 881 3,314 (2,433) -73% 0 881 4606 Miscellaneous 0 1,240 0 0 1,240 3,084 (1,844) -60% 0 1,240 4001 Total Revenues 323,208 458,687 (135,479) -30% 0 323,208 Expenditures Public works: Current: 43101 Personal services 0 0 0 0 0 167,581 167,581 100% 0 0 43102 Materials and supplies 0 0 0 0 0 4,202 4,202 100% 0 0 43103 Services and other charges 0 0 63,352 0 63,352 20,372 (42,980) -211% 0 (63,352) 43109 Total public works 0 0 0 0 63,352 192,155 128,803 67% 0 (63,352) 43105 Capital outlay 4,367,503 2,863,710 2 86,404 1,417,391 1,642,244 224,853 14% 4,333,200 2,915,809 67% General obligaton: Debt service: 6621 Fiscal agent fees 0 0 0 0 0 1,108 1,108 100% 0 0 6631 Bond issuance costs 0 0 30,491 0 30,491 0 (30,491) 100% 0 (30,491) 6600 Total debt service 30,491 1,108 (29,383) -2652% 0 (30,491) 48010 Total Expenditures 1,511,234 1,835,507 324,273 18% 4,333,200 2,821,966 65% Revenues Over (Under) Expenditures (1,188,026) (1,376,820) 188,794 -14% (4,333,200) (5,521,226) 127% Other Financing Sources (Uses) 4931 Bond proceeds 0 1,420,390 0 0 1,420,390 0 1,420,390 100% 2,150,000 729,610 34% 4933 Discount on bonds 7,884 0 0 7,439 (445) 0 (445) 100% 0 445 4915 Transfers in 0 147,907 0 0 147,907 0 147,907 100% 3,432,600 3,284,693 96% 6482 Transfers out 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 1,567,852 0 1,567,852 100% 5,582,600 (4,014,748) -72% Net increase (decrease) in fund balance 379,826 (1,376,820) 1,756,646 -128% 1,249,400 (9,535,974) -763% 5000 Fund Balance- January 1 0 0 0 0 (899,125) 477,695 (1,376,820) -288% 477,695 (1,376,820) -288% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note (899,125) 477,695 (1,376,820) -288% 477,695 (1,376,820) -288% 5900 Fund Balance - December 31 5,433,063 5,433,064 534,209 534,208 (519,299) (899,125) 379,826 -42% 1,727,095 (2,246,394) -130% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBC- INFRA.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Infrastructure Construction Capital Project Fund 40700 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet (519,299) (899,125) Fund Balance - Rev /Exp Stmt. (519,299) (899,125) Difference 0 0 Total Assets 158,550 813,494 Total Liabilities + Fund Bal. 158,550 813,494 Difference 0 0 Debits Credits Difference Trial Balance Totals 534,209 534,208 1 Journal Entries Totals 534,209 534,208 1 Difference 0 0 JE Journal Entry Screen 534,209 534,208 # ACCT Account Title Dr Debit Credit 3660 Undesignated Cr 1 43105 Capital outlay Dr 2 43103 Services and other charges Dr 63,352 6631 Bond issuance costs Dr 23,052 43105 Capital outlay Cr 86,404 reclass non - capital expenditures per construction activity worksheet in capital assets #VALUE! Cr 1095 Cash and investments Dr 262,206 2260 Interfund payable Cr 262,206 #VALUE! Cr 3660 Undesignated Dr 178,158 3560 Res. - Committed contracts Cr 178,158 #VALUE! Cr 6631 Bond issuance costs Dr 7,439 4933 Discount on bonds Cr 7,439 #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) 534,209 534,208 G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBC- MSA.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Municipal State Aid Capital Project Fund 40200 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 262,795 0 0 0 262,795 98,362 164,433 167% 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 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 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 56,056 0 0 0 56,056 93,033 (36,977) -40% 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 318,851 191,395 127,456 67% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 20,741 20,741 100% 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 0 0 0 0 0 0 2900 Total Liabilities 0 20,741 20,741 100% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 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 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 170,654 0 148,197 318,851 170,654 148,197 87% 3650 Total designated 318,851 170,654 148,197 87% 3660 Undesignated 0 0 148,197 0 (148,197) 0 (148,197) 100% Net change to fund balance 148,197 0 148,197 3675 Total undesignated 0 0 0 3501 Total Fund Balance 318,851 170,654 148,197 87% 3990 Total Liabilities and Fund Balance 318,851 191,395 127,456 67% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBC- MSA.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Municipal State Aid Capital Project Fund 40200 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4100 Taxes 0 0 0 0 0 0 0 0 0 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 545,832 0 0 545,832 854,117 (308,285) -36% 784,000 (238,168) -30% 4603 Investment earnings 0 19,361 0 0 19,361 11,976 7,385 62% 4,000 15,361 384% 4606 Miscellaneous 0 0 0 0 0 0 0 0 0 4001 Total Revenues 565,193 866,093 (300,900) -35% 788,000 (222,807) -28% Expenditures Public works: Current: 43101 Personal services 0 0 0 0 0 0 0 0 0 43102 Materials and supplies 0 0 0 0 0 0 0 0 0 43103 Services and other charges 0 0 35,551 0 35,551 0 (35,551) 100% 0 (35,551) 43109 Total current 0 0 0 0 35,551 0 (35,551) 100% 0 (35,551) 43105 Capital outlay 416,995 0 1 35,551 381,445 1,293,812 912,367 71% 345,250 (36,195) -10% 43100 Total public works 416,996 1,293,812 876,816 68% 345,250 (71,746) -21% 48010 Total Expenditures 416,996 1,293,812 876,816 68% 345,250 (71,746) -21% Revenues Over (Under) Expenditures 148,197 (427,719) 575,916 -135% 442,750 590,947 133% Other Financing Sources (Uses) 4915 Transfers in 0 0 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) 0 0 0 0 0 Net increase (decrease) in fund balance 148,197 (427,719) 575,916 -135% 442,750 590,947 133% 5000 Fund Balance- January 1 0 0 0 0 170,654 598,373 (427,719) -71% 598,373 (427,719) -71% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 170,654 598,373 (427,719) -71% 598,373 (427,719) -71% 5900 Fund Balance - December 31 735,846 735,847 183,749 183,748 318,851 170,654 148,197 87% 1,041,123 (722,272) -69% Fund Balance - Balance Sheet 318,851 170,654 Fund Balance - Rev /Exp Stmt. 318,851 170,654 Difference 0 0 Total Assets 318,851 191,395 Total Liabilities + Fund Bal. 318,851 191,395 Difference 0 0 Debits Credits Difference Trial Balance Totals 183,749 183,748 1 Journal Entries Totals 183,749 183,748 1 Difference 0 0 JE Journal Entry Screen 183,749 183,748 # ACCT Account Title Dr Debit Credit 43105 Capital outlay Dr 1 #VALUE! Cr #VALUE! Cr 3660 Undesignated Dr 148,197 3620 Designated for capital improvements Cr 148,197 #VALUE! Cr 43103 Services and other charges Dr 35,551 43105 Capital outlay Cr 35,551 #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) 183,749 183,_748_ G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBC- EBCAP.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown Heritage Improvements Capital Project Fund 40800 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 260,864 0 0 0 260,864 117,193 143,671 123% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 392 (392) -100% 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 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 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 260,864 117,585 143,279 122% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 64,527 0 0 64,527 94,025 29,498 31% 2060 Contracts payable 0 0 0 0 0 21,277 21,277 100% 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 0 0 0 0 0 0 2900 Total Liabilities 64,527 115,302 50,775 44% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 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 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 2,283 0 194,054 196,337 2,283 194,054 8500% 3650 Total designated 196,337 2,283 194,054 8500% 3660 Undesignated 0 0 194,054 0 (194,054) 0 (194,054) 100% Net change to fund balance 194,054 0 194,054 3675 Total undesignated 0 0 0 3501 Total Fund Balance 196,337 2,283 194,054 8500% 3990 Total Liabilities and Fund Balance 260,864 117,585 143,279 122% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBC- EBCAP.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown Heritage Improvements Capital Project Fund 40800 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4100 Taxes 0 0 0 0 0 0 0 0 0 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 4603 Investment earnings 0 10,819 0 0 10,819 3,799 7,020 185% 0 10,819 4606 Miscellaneous 0 2,000 0 1,500 3,500 60,000 (56,500) -94% 0 3,500 4001 Total Revenues 14,319 63,799 (49,480) -78% 0 14,319 Expenditures General government: Current: 41101 Personal services 0 0 0 0 0 0 0 0 0 41102 Materials and supplies 0 0 0 0 0 0 0 0 0 41103 Services and other charges 0 0 79,362 0 79,362 0 (79,362) 100% 0 (79,362) 41109 Total current 0 0 0 0 79,362 0 (79,362) 100% 0 (79,362) 41105 Capital outlay 118,765 0 1,500 79,362 40,903 249,964 209,061 84% 140,000 99,097 71% 41100 Total general government 120,265 249,964 129,699 52% 140,000 19,735 14% 48010 Total Expenditures 120,265 249,964 129,699 52% 140,000 19,735 14% Revenues Over (Under) Expenditures (105,946) (186,165) 80,219 -43% (140,000) (245,946) 176% Other Financing Sources (Uses) 4915 Transfers in 0 300,000 0 0 300,000 67,000 233,000 348% 150,000 (150,000) -100% 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) 300,000 67,000 233,000 348% 150,000 150,000 100% Net increase (decrease) in fund balance 194,054 (119,165) 313,219 -263% 10,000 (95,946) -959% 5000 Fund Balance- January 1 0 0 0 0 2,283 121,448 (119,165) -98% 121,448 (119,165) -98% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 2,283 121,448 (119,165) -98% 121,448 (119,165) -98% 5900 Fund Balance - December 31 379,629 379,629 274,916 274,916 196,337 2,283 194,054 8500% 131,448 64,889 49% Fund Balance - Balance Sheet 196,337 2,283 Fund Balance - Rev /Exp Stmt. 196,337 2,283 Difference 0 0 Total Assets 260,864 117,585 Total Liabilities + Fund Bal. 260,864 117,585 Difference 0 0 Debits Credits Difference Trial Balance Totals 274,916 274,916 0 Journal Entries Totals 274,916 274,916 0 Difference 0 0 JE Journal Entry Screen 274,916 274,916 # ACCT Account Title Dr Debit Credit 41105 Capital outlay Cr #VALUE! Cr 3660 Undesignated Dr 194,054 3620 Designated for capital improvements Cr 194,054 #VALUE! Cr 41103 Services and other charges Dr 79,362 41105 Capital outlay Cr 79,362 41105 Capital outlay Dr 1,500 4606 Miscellaneous Cr 1,500 #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) 274,916 274,_916_ G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBC- STREC.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Street Reconstruction Capital Project Fund 40900 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 1,815,313 0 0 0 1,815,313 1,683,214 132,099 8% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 164,536 0 0 0 164,536 163,995 541 0% 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 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 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 1,979,849 1,847,209 132,640 7% 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 0 0 0 0 0 0 2900 Total Liabilities 0 0 0 Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 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 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 1,847,209 0 132,640 1,979,849 1,847,209 132,640 7% 3650 Total designated 1,979,849 1,847,209 132,640 7% 3660 Undesignated 0 0 132,640 0 (132,640) 0 (132,640) 100% Net change to fund balance 132,640 0 132,640 3675 Total undesignated 0 0 0 3501 Total Fund Balance 1,979,849 1,847,209 132,640 7% 3990 Total Liabilities and Fund Balance 1,979,849 1,847,209 132,640 7% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBC- STREC.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Street Reconstruction Capital Project Fund 40900 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4100 Taxes 0 0 0 0 0 0 0 0 0 4181 Franchise fees 0 658,410 0 0 658,410 662,614 (4,204) _1% 665,000 (6,590) _1% 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 4603 Investment earnings 0 91,903 0 0 91,903 44,665 47,238 106% 0 91,903 4606 Miscellaneous 0 0 0 0 0 0 0 0 0 4001 Total Revenues 750,313 707,279 43,034 6% 665,000 85,313 13% Expenditures Public works: Current: 43101 Personal services 0 0 0 0 0 0 0 0 0 43102 Materials and supplies 0 0 0 0 0 0 0 0 0 43103 Services and other charges 0 0 0 0 0 0 0 0 0 43109 Total current 0 0 0 0 0 0 0 0 0 43105 Capital outlay 617,673 0 0 0 617,673 940,961 323,288 34% 704,700 87,027 12% 43100 Total public works 617,673 940,961 323,288 34% 704,700 87,027 12% 48010 Total Expenditures 617,673 940,961 323,288 34% 704,700 87,027 12% Revenues Over (Under) Expenditures 132,640 (233,682) 366,322 -157% (39,700) 92,940 -234% Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 555,000 (555,000) -100% 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) 0 555,000 (555,000) -100% 0 0 Net increase (decrease) in fund balance 132,640 321,318 (188,678) -59% (39,700) 92,940 -234% 5000 Fund Balance- January 1 0 0 0 0 1,847,209 1,525,891 321,318 21% 1,525,891 321,318 21% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 1,847,209 1,525,891 321,318 21% 1,525,891 321,318 21% 5900 Fund Balance - December 31 2,597,522 2,597,522 132,640 132,640 1,979,849 1,847,209 132,640 7% 1,486,191 493,658 33% Fund Balance - Balance Sheet 1,979,849 1,847,209 Fund Balance - Rev /Exp Stmt. 1,979,849 1,847,209 Difference 0 0 Total Assets 1,979,849 1,847,209 Total Liabilities+ Fund Bal. 1,979,849 1,847,209 Difference 0 0 Debits Credits Difference Trial Balance Totals 132,640 132,640 0 Journal Entries Totals 132,640 132,640 0 Difference 0 0 JE Journal Entry Screen 132,640 132,640 # ACCT Account Title Dr Debit Credit 3660 Undesignated Dr 132,640 3620 Designated for capital improvements Cr 132,640 #VALUE! Cr 4181 Franchise fees 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 #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 132,640 132,640_ G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBC- TECH.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Technology Capital Project Fund 40200 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 486,431 0 0 0 486,431 434,337 52,094 12% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 40,760 (40,760) -100% 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 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 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 486,431 475,097 11,334 2% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 263 263 100% 2060 Contracts payable 0 0 0 0 0 55,489 55,489 100% 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 0 0 0 0 0 0 2900 Total Liabilities 0 55,752 55,752 100% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 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 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 419,345 0 67,086 486,431 419,345 67,086 16% 3650 Total designated 486,431 419,345 67,086 16% 3660 Undesignated 0 0 67,086 0 (67,086) 0 (67,086) 100% Net change to fund balance 67,086 0 67,086 3675 Total undesignated 0 0 0 3501 Total Fund Balance 486,431 419,345 67,086 16% 3990 Total Liabilities and Fund Balance 486,431 475,097 11,334 2% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBC- TECH.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Technology Capital Project Fund 40200 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4100 Taxes 0 0 0 0 0 0 0 0 0 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 4603 Investment earnings 0 18,641 0 0 18,641 9,994 8,647 87% 0 18,641 4606 Miscellaneous 0 1,020 0 0 1,020 159,600 (158,580) -99% 0 1,020 4001 Total Revenues 19,661 169,594 (149,933) -88% 0 19,661 Expenditures General government: Current: 41101 Personal services 0 0 0 0 0 0 0 0 0 41102 Materials and supplies 0 0 0 0 0 0 0 0 0 41103 Services and other charges 0 0 22,575 0 22,575 0 (22,575) 100% 0 (22,575) 41109 Total current 0 0 0 0 22,575 0 (22,575) 100% 0 (22,575) 41105 Capital outlay 22,574 0 1 22,575 0 360,520 360,520 100% 23,735 23,735 100% 41100 Total general government 22,575 360,520 337,945 94% 23,735 1,160 5% 48010 Total Expenditures 22,575 360,520 337,945 94% 23,735 1,160 5% Revenues Over (Under) Expenditures (2,914) (190,926) 188,012 -98% (23,735) (26,649) 112% Other Financing Sources (Uses) 4915 Transfers in 0 70,000 0 0 70,000 70,000 0 0% 70,000 0 0% 6482 Transfers out 0 0 0 0 0 (1,153) 1,153 -100% 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 70,000 68,847 1,153 2% 70,000 0 0% Net increase (decrease) in fund balance 67,086 (122,079) 189,165 -155% 46,265 (26,649) -58% 5000 Fund Balance- January 1 0 0 0 0 419,345 541,424 (122,079) -23% 541,424 (122,079) -23% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 419,345 541,424 (122,079) -23% 541,424 (122,079) -23% 5900 Fund Balance - December 31 509,005 509,006 89,662 89,661 486,431 419,345 67,086 16% 587,689 (101,258) -17% Fund Balance - Balance Sheet 486,431 419,345 Fund Balance - Rev /Exp Stmt. 486,431 419,345 Difference 0 0 Total Assets 486,431 475,097 Total Liabilities + Fund Bal. 486,431 475,097 Difference 0 0 Debits Credits Difference Trial Balance Totals 89,662 89,661 1 Journal Entries Totals 89,662 89,661 1 Difference 0 0 JE Journal Entry Screen 89,662 89,661 # ACCT Account Title Dr Debit Credit 3660 Undesignated Dr 67,086 3620 Designated for capital improvements Cr 67,086 #VALUE! Cr 41105 Capital outlay Dr 1 #VALUE! Cr 41103 Services and other charges Dr 22,575 41105 Capital outlay Cr 22,575 #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) 89,662 89,661 G:Wnnual Audit Files\2006 Audit \Trial balances \nonmajor \[TBE- RECREF.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Recycling and Refuse Enterprise Fund 65300 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 5,428 0 0 0 5,428 15,068 (9,640) -64% 1200 Accounts receivable 60,849 0 0 0 60,849 52,669 8,180 16% 1600 Total Current Assets 66,277 67,737 (1,460) -2% 1900 Total Assets 66,277 67,737 (1,460) -2% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 764 0 0 764 368 (396) -108% Total Current Liabilities Payable 2650 from Current Assets 764 368 (396) -108% 2900 Total Liabilities 764 368 (396) -108% Net Assets Restricted for 3730 Unrestricted 0 67,368 0 1 67,369 67,369 0 0% Net change to net assets (1,856) 0 (1,856) 3735 Total unrestricted 65,513 67,369 (1,856) -3% 3999 Total Net Assets 65,513 67,369 (1,856) -3% G:Wnnual Audit Files\2006 Audit \Trial balances \nonmajor \[TBE- RECREF.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Recycling and Refuse Enterprise Fund 65300 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 0 242,588 0 0 242,588 235,160 (7,428) -3% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 242,588 235,160 (7,428) -3% Operating Expenses 6100 Personal services 0 0 0 0 0 0 0 6200 Supplies 0 0 0 0 0 132 132 100% 6300 Other services 243,877 0 1 0 243,878 252,866 8,988 4% 6360 Insurance 1,975 0 0 0 1,975 1,663 (312) -19% 6380 Utilities 0 0 0 0 0 0 0 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 0 0 0 0 0 0 0 6400 Total Operating Expenses 245,853 254,661 8,808 3% 6450 Operating Income (Loss) (3,265) (19,501) (16,236) 83% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 1,409 0 0 1,409 426 (983) -231% 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 0 0 0 0 0 0 6611 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expense 1,409 426 (983) -231% 6600 Income (Loss) Before Contributions and Transfers (1,856) (19,075) (17,219) 90% 4940 Contributions 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 6700 Change in Net Assets (1,856) (19,075) (17,219) 90% 5000 Total net assets - January 1 67,369 86,444 19,075 22% 4950 Prior period adjustment 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 67,369 86,444 19,075 22% 5900 Total net assets - December 31 312,129 312,129 1 1 65,513 67,369 1,856 3% G:Wnnual Audit Files\2006 Audit \Trial balances \nonmajor \[TBE- RECREF.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Recycling and Refuse Enterprise Fund 65300 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net assets - Balance Sheet 65,513 67,369 Net assets - Rev /Exp Stmt. 65,513 67,369 Difference 0 0 Total Assets - Liabilities 65,513 67,369 Total Net Assets 65,513 67,369 Difference 0 0 Debits Credits Difference Trial Balance Totals 1 1 0 Journal Entries Totals 1 1 0 Difference 0 0 JE Journal entry screen 1 1 # ACCT Account Title Debit Credit 3730 Unrestricted Cr 1 6300 Other services Dr 1 #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) 1 1 G:Wnnual Audit Files\2006 Audit \Trial balances \nonmajor \[TBE- STRTLT.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Street Light Utility Enterprise Fund 65200 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 102,239 0 0 0 102,239 90,936 11,303 12% 1200 Accounts receivable 55,662 0 0 0 55,662 55,122 540 1% 1270 Special assessments receivable 0 0 0 0 0 0 0 1320 Due from other governments 0 0 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 0 0 0 0 0 0 0 1600 Total Current Assets 157,901 146,058 11,843 8% 1900 Total Assets 157,901 146,058 11,843 8% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 1,679 0 0 1,679 24,287 22,608 93% 2060 Contracts payable 0 0 0 0 0 0 0 2330 Deposits payable 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 Total Current Liabilities Payable 2650 from Current Assets 1,679 24,287 22,608 93% 2900 Total Liabilities 1,679 24,287 22,608 93% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 0 0 0 0 Restricted for 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 121,771 0 0 121,771 121,771 0 0% Net change to net assets 34,451 0 34,451 3735 Total unrestricted 156,222 121,771 34,451 28% 3999 Total Net Assets 156,222 121,771 34,451 28% G:Wnnual Audit Files\2006 Audit \Trial balances \nonmajor \[TBE- STRTLT.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Street Light Utility Enterprise Fund 65200 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 0 221,341 0 0 221,341 214,669 (6,672) -3% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 221,341 214,669 (6,672) -3% Operating Expenses 6100 Personal services 0 0 0 0 0 0 0 6200 Supplies 794 0 0 0 794 383 (411) -107% 6300 Other services 13,521 0 1 0 13,522 62,037 48,515 78% 6360 Insurance 1,367 0 0 0 1,367 1,127 (240) -21% 6380 Utilities 145,536 0 0 0 145,536 149,547 4,011 3% 6412 Rent 0 0 0 0 0 0 0 6400 Total Operating Expenses 161,219 213,094 51,875 24% 6450 Operating Income (Loss) 60,122 1,575 (58,547) -3717% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 5,625 0 0 5,625 3,408 (2,217) -65% 4610 Special assessments 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expense 5,625 3,408 (2,217) -65% 6600 Income (Loss) Before Contributions and Transfers 65,747 4,983 (60,764) -1219% 4940 Contributions 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 6482 Transfers out 31,296 0 0 0 (31,296) 0 31,296 100% 6700 Change in Net Assets 34,451 4,983 (29,468) -591% 5000 Total net assets - January 1 0 0 0 0 121,771 116,788 (4,983) -4% 4950 Prior period adjustment 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 121,771 116,788 (4,983) -4% 5900 Total net assets - December 31 350,415 350,416 1 0 156,222 121,771 (34,451) -28% G:Wnnual Audit Files\2006 Audit \Trial balances \nonmajor \[TBE- STRTLT.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Street Light Utility Enterprise Fund 65200 December 31, 2006 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net assets - Balance Sheet 156,222 121,771 Net assets - Rev /Exp Stmt. 156,222 121,771 Difference 0 0 Total Assets - Liabilities 156,222 121,771 Total Net Assets 156,222 121,771 Difference 0 0 Debits Credits Difference Trial Balance Totals 1 0 1 Journal Entries Totals 1 0 1 Difference 0 0 JE Journal entry screen 1 0 # ACCT Account Title Debit Credit 3730 Unrestricted Cr 6300 Other services Dr 1 #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) 1 0 G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBI- GARAGE.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Central Garage Internal Service Fund 70100 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 Current Assets 1095 Cash and cash equivalents 5,022,951 0 0 0 5,022,951 5,015,807 7,144 0% 1200 Accounts receivable 14,348 0 0 0 14,348 3,701 10,647 288% 1270 Special assessments receivable 0 0 0 0 0 0 0 1320 Due from other governments 0 0 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 29,971 0 0 0 29,971 31,435 (1,464) -5% 1600 Total Current Assets 5,067,270 5,050,943 16,327 0% Capital assets 1710 Land 0 0 0 0 0 0 0 1715 Land improvements 166,108 0 0 0 166,108 0 166,108 100% 1720 Buildings and structures 0 0 0 0 0 0 0 1755 Machinery and equipment 6,179,996 0 0 0 6,179,996 5,909,532 270,464 5% 1735 Mains and lines 0 0 0 0 0 0 0 1800 Accumulated depreciation 0 3,785,989 0 0 (3,785,989) (3,997,043) 211,054 -5% 1850 Net Capital Assets 2,560,115 1,912,489 647,626 34% 1900 Total Assets 7,627,385 6,963,432 663,953 10% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 92,474 0 0 92,474 34,774 (57,700) -166% 2060 Contracts payable 0 0 0 0 0 0 0 2330 Deposits payable 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 6,033 0 0 6,033 5,837 (196) -3% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2410 Deferred revenue 0 0 0 0 0 0 0 Total Current Liabilities Payable 2650 from Current Assets 98,507 40,611 (57,896) -143% 2900 Total Liabilities 98,507 40,611 (57,896) -143% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 2,560,115 2,560,115 1,912,489 647,626 34% Restricted for 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 6,922,822 2,560,116 0 4,362,706 5,010,332 (647,626) -13% Net change to net assets 606,057 0 606,057 3735 Total Unrestricted 4,968,763 5,010,332 (41,569) -1% 3999 Total Net Assets 7,528,878 6,922,821 606,057 9% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBI- GARAGE.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Central Garage Internal Service Fund 70100 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Operating Revenues 4700 Sales and user fees 0 1,385,459 0 0 1,385,459 1,171,447 (214,012) -18% 1,280,450 105,009 8% 5500 Cost of sales 0 0 0 0 0 0 0 0 0 4800 Total Operating Revenues 1,385,459 1,171,447 (214,012) -18% 1,280,450 105,009 8% Operating Expenses 6100 Personal services 296,689 0 0 0 296,689 245,210 (51,479) -21% 308,052 11,363 4% 6200 Supplies 349,086 0 0 1 349,085 326,618 (22,467) -7% 1,139,500 790,415 69% 6300 Other services 107,954 0 0 0 107,954 111,120 3,166 3% 92,945 (15,009) -16% 6360 Insurance 49,841 0 0 0 49,841 40,954 (8,887) -22% 52,700 2,859 5% 6380 Utilities 2,014 0 0 0 2,014 2,675 661 25% 3,700 1,686 46% 6412 Rent 0 0 0 0 0 0 0 0 0 6494 Depreciation 465,491 0 0 0 465,491 494,270 28,779 6% 0 (465,491) 6400 Total Operating Expenses 1,271,074 1,220,847 (50,227) -4% 1,596,897 325,823 20% 6450 Operating Income (Loss) 114,385 (49,400) (163,785) 332% (316,447) (220,814) 70% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 220,780 0 0 220,780 130,256 (90,524) -69% 80,000 140,780 176% 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental revenue 0 0 0 0 0 0 0 0 0 6496 Gain (loss) on disposal of capital assets 0 30,651 0 0 30,651 31,880 1,229 4% 0 30,651 4606 Other revenue 0 35,383 0 0 35,383 5,224 (30,159) -577% 0 35,383 6611 Interest and fiscal agent fees 0 0 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expenses) 286,814 167,360 (119,454) -71% 80,000 206,814 259% 6600 Income (Loss) Before Contributions and Transfers 401,199 117,960 (283,239) -240% (236,447) (14,000) 6% 4912 Contributions 0 85,000 0 83,316 168,316 0 (168,316) 100% 0 168,316 4915 Transfers in 0 119,858 83,316 0 36,542 0 (36,542) 100% 0 36,542 6482 Transfers out 0 0 0 0 0 0 0 0 0 6700 Change in Net Assets 606,057 117,960 (488,097) -414% (236,447) 190,858 -81% 5000 Total net assets - January 1 0 0 0 0 6,922,821 6,804,861 (117,960) -2% 0 0 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Total net assets - January 1 as restated 6,922,821 6,804,861 (117,960) -2% 0 0 5900 Total net assets - December 31 12,684,449 12,684,449 2,643,432 2,643,432 7,528,878 6,922,821 (606,057) -9% 0 0 G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBI- GARAGE.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Central Garage Internal Service Fund 70100 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Net assets - Balance Sheet 7,528,878 6,922,821 Net assets - Rev /Exp Stmt. 7,528,878 6,922,821 Difference 0 0 Total Assets - Liabilities 7,528,878 6,922,821 Total Net Assets 7,528,878 6,922,821 Difference 0 0 Debits Credits Difference Trial Balance Totals 2,643,432 2,643,432 0 Journal Entries Totals 2,643,432 2,643,432 0 Difference 0 0 JE Journal entry screen 2,643,432 2,643,432 # ACCT Account Title Debit Credit 3730 Unrestricted Dr 1 6200 Supplies Cr 1 #VALUE! Cr 3730 Unrestricted Dr 2,560,115 3500 Invested in capital assets, net of related deb Cr 2,560,115 #VALUE! Cr 4915 Transfers in Dr 83,316 4912 Contributions Cr 83,316 move that portion of the fuel system that was in GFA and moved to garage #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) 2,643,432 2,643,432 G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBI- RETIRE.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Employee Retirement Benefit Internal Service Fund 70300 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 Current Assets 1095 Cash and cash equivalents 1,501,157 0 0 0 1,501,157 1,505,579 (4,422) 0% 1200 Accounts receivable 423 0 0 0 423 5,290 (4,867) -92% 1270 Special assessments receivable 0 0 0 0 0 0 0 1320 Due from other governments 0 0 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 0 0 0 0 0 0 0 1600 Total Current Assets 1,501,580 1,510,869 (9,289) -1% 1900 Total Assets 1,501,580 1,510,869 (9,289) -1% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 0 0 0 0 0 0 2060 Contracts payable 0 0 0 0 0 0 0 2330 Deposits payable 0 0 0 0 0 0 0 2100 Accrued salaries and wages 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 2410 Deferred revenue 0 0 0 0 0 0 0 2540 Accrued health insurance liability 0 0 0 85,700 85,700 0 (85,700) 100% 2610 Advances from other funds 0 0 0 0 0 0 0 2500 Bonds payable - current 0 0 0 0 0 0 0 2515 Accrued bond interest 0 0 0 0 0 0 0 Total Current Liabilities Payable 2650 from Current Assets 85,700 0 (85,700) 100% Long -Term Liabilities 2640 Accrued health insurance liability 0 2,553,336 85,700 0 2,467,636 2,093,307 (374,329) -18% 2725 Unamortized bond discount and charges 0 0 0 0 0 0 0 2800 Total Long -Term Liabilities 2,467,636 2,093,307 (374,329) -18% 2900 Total Liabilities 2,553,336 2,093,307 (460,029) -22% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 0 0 0 0 Restricted for 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 582,438 0 0 0 (582,438) (582,438) 0 0% Net change to net assets (469,318) 0 (469,318) 3735 Unrestricted (1,051,756) (582,438) (469,318) 81% 3999 Total Net Assets (1251,756) (582,438) (469,318) 81% G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBI- RETIRE.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Employee Retirement Benefit Internal Service Fund 70300 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Operating Revenues 4700 Sales and user fees 0 0 0 0 0 0 0 0 0 5500 Cost of sales 0 0 0 0 0 0 0 0 0 4800 Total Operating Revenues 0 0 0 0 0 Operating Expenses 6100 Personal services 535,742 0 0 0 535,742 605,193 69,451 11% 60,000 (475,742) -793% 6200 Supplies 0 0 0 0 0 0 0 0 0 6300 Other services 0 0 0 0 0 0 0 0 0 6360 Insurance 0 0 0 0 0 0 0 0 0 6380 Utilities 0 0 0 0 0 0 0 0 0 6412 Rent 0 0 0 0 0 0 0 0 0 6494 Depreciation 0 0 0 0 0 0 0 0 0 6400 Total Operating Expenses 535,742 605,193 69,451 11% 60,000 (475,742) -793% 6450 Operating Income (Loss) (535,742) (605,193) (69,451) 11% (60,000) 475,742 -793% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 66,424 0 0 66,424 40,434 (25,990) -64% 30,000 36,424 121% 4610 Special assessments 0 0 0 0 0 0 0 0 0 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 0 0 4606 Other revenue 0 0 0 0 0 0 0 30,000 (30,000) -100% 6611 Interest and fiscal agent fees 0 0 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expenses) 66,424 40,434 (25,990) -64% 60,000 6,424 11% 6600 Income (Loss) Before Contributions and Transfers (469,318) (564,759) (95,441) 17% 0 482,166 4940 Contributions 0 0 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 6700 Change in Net Assets (469,318) (564,759) (95,441) 17% 0 482,166 5000 Total net assets - January 1 0 0 0 0 (582,438) (17,679) 564,759 -3195% 0 0 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Total net assets - January 1 as restated (582,438) (17,679) 564,759 -3195% 0 0 5900 Total net assets - December 31 2,619,760 2,619,760 85,700 85,700 (1,051,756) (582,438) 469,318 -81% 0 0 G:Wnnual Audit Files \2006 Audit \Trial balances \nonmajor \[TBI- RETIRE.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Employee Retirement Benefit Internal Service Fund 70300 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Net assets - Balance Sheet (1,051,756) (582,438) Net assets - Rev /Exp Stmt. (1,051,756) (582,438) Difference 0 0 Total Assets - Liabilities (1,051,756) (582,438) Total Net Assets (1,051,756) (582,438) Difference 0 0 Debits Credits Difference Trial Balance Totals 85,700 85,700 0 Journal Entries Totals 85,700 85,700 0 Difference 0 0 JE Journal entry screen 85,700 85,700 # ACCT Account Title Debit Credit 2010 Accounts payable Cr 1200 Accounts receivable Cr #VALUE! Cr 2640 Accrued health insurance liability Dr 85,700 2540 Accrued health insurance liability Cr 85,700 #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) 85,700 85,700 G:Wnnual Audit Files \2006 Audit \Trial balances\ nonmajor \[TBI- COMPABS.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Compensated Absences Internal Service Fund 70400 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 Current Assets 1095 Cash and cash equivalents 964,248 0 0 0 964,248 919,113 45,135 5% 1200 Accounts receivable 0 0 0 0 0 0 0 1270 Special assessments receivable 0 0 0 0 0 0 0 1320 Due from other governments 0 0 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 0 0 0 0 0 0 0 1600 Total Current Assets 964,248 919,113 45,135 5% 1900 Total Assets 964,248 919,113 45,135 5% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 0 0 0 0 0 0 2060 Contracts payable 0 0 0 0 0 0 0 2330 Deposits payable 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2160 Compensated absences payable 0 0 0 96,425 96,425 0 (96,425) 100% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2410 Deferred revenue 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2500 Bonds payable - current 0 0 0 0 0 0 0 2515 Accrued bond interest 0 0 0 0 0 0 0 Total Current Liabilities Payable 2650 from Current Assets 96,425 0 (96,425) 100% Long -Term Liabilities 2640 Accrued health insurance liability 0 0 0 0 0 0 0 2660 Compensated absences payable 0 964,248 96,425 0 867,823 919,113 51,290 6% 2725 Unamortized bond discount and charges 0 0 0 0 0 0 0 2800 Total Long -Term Liabilities 867,823 919,113 51,290 6% 2900 Total Liabilities 964,248 919,113 (45,135) -5% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 0 0 0 0 Restricted for 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 0 0 0 0 0 0 Net change to net assets 0 0 0 3735 Total unrestricted 0 0 0 3999 Total Net Assets 0 0 0 G:Wnnual Audit Files \2006 Audit \Trial balances\ nonmajor \[TBI- COMPABS.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Compensated Absences Internal Service Fund 70400 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Operating Revenues 4700 Sales and user fees 0 87,249 0 0 87,249 0 (87,249) 100% 0 87,249 5500 Cost of sales 0 0 0 0 0 0 0 0 0 4800 Total Operating Revenues 87,249 0 (87,249) 100% 0 87,249 Operating Expenses 6100 Personal services 126,776 0 0 0 126,776 47,870 (78,906) -165% 16,000 (110,776) -692% 6200 Supplies 0 0 0 0 0 0 0 0 0 6300 Other services 0 0 0 0 0 0 0 0 0 6360 Insurance 0 0 0 0 0 0 0 0 0 6380 Utilities 0 0 0 0 0 0 0 0 0 6412 Rent 0 0 0 0 0 0 0 0 0 6494 Depreciation 0 0 0 0 0 0 0 0 0 6400 Total Operating Expenses 126,776 47,870 (78,906) -165% 16,000 (110,776) -692% 6450 Operating Income (Loss) (39,527) (47,870) (8,343) 17% (16,000) 198,025 -1238% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 39,527 0 0 39,527 23,285 (16,242) -70% 16,000 23,527 147% 4610 Special assessments 0 0 0 0 0 0 0 0 0 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 0 0 4606 Other revenue 0 0 0 0 0 0 0 0 0 6611 Interest and fiscal agent fees 0 0 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expenses) 39,527 23,285 (16,242) -70% 16,000 23,527 147% 6600 Income (Loss) Before Contributions and Transfers 0 (24,585) (24,585) 100% 0 221,552 4940 Contributions 0 0 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 6700 Change in Net Assets 0 (24,585) (24,585) 100% 0 221,552 5000 Total net assets - January 1 0 0 0 0 0 24,585 24,585 100% 0 0 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Total net assets - January 1 as restated 0 24,585 24,585 100% 0 0 5900 Total net assets - December 31 1,091,024 1,091,024 96,425 96,425 0 0 0 0 0 G:Wnnual Audit Files \2006 Audit \Trial balances\ nonmajor \[TBI- COMPABS.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Compensated Absences Internal Service Fund 70400 December 31, 2006 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Net assets - Balance Sheet 0 0 Net assets - Rev /Exp Stmt. 0 0 Difference 0 0 Total Assets - Liabilities 0 0 Total Net Assets 0 0 Difference 0 0 Debits Credits Difference Trial Balance Totals 96,425 96,425 0 Journal Entries Totals 96,425 96,425 0 Difference 0 0 JE Journal entry screen 96,425 96,425 # ACCT Account Title Debit Credit 6100 Personal services Cr #VALUE! Cr 4700 Sales and user fees Cr 6100 Personal services Cr #VALUE! Cr 2660 Compensated absences payable Dr 96,425 2160 Compensated absences payable Cr 96,425 #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) 96,425 96,425