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HomeMy WebLinkAboutTBs - Gov't Wide G:Wnnual Audit Files \2006 Audit \Trial balances \government- wide\ [TB- Gov'tWide- Gov'tal.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Government -Wide - Governmental Activities December 31, 2006 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % ---- - - - - -- ------------------------------------------- - - - - -- ------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------- - - - - -- Assets and Other Debits ------------------------------------------------- 1095 Cash and investments 39,353,441 0 7,492,778 4,422 46,841,797 47,865,745 (7,440,499) -16% Receivables: 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 240,940 0 19,638 4,867 255,711 274,852 (8,991) -3% 1255 Current taxes 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 483,211 0 0 0 483,211 541,819 0 0% 1240 Tax increments receivable 0 0 0 0 0 0 0 1270 Special assessments receivable 3,186,932 0 0 0 3,186,932 3,194,805 0 0% 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Intergovernmental receivable 138,030 0 0 0 138,030 169,200 0 0% 1310 Internal balances 1,464,694 672,206 206,097 30,367 968,218 1,012,708 (180,026) -18% 1350 Intefund receivable 0 0 0 0 0 0 0 1445 Inventories 0 0 31,435 1,464 29,971 31,435 (31,435) -100% 1500 Prepaid items and other assets 500 0 0 0 500 11,080 0 0% 1550 Advances to other funds 0 0 0 0 0 0 0 1590 Asset held for resale 4,258,800 0 0 0 4,258,800 0 0 2405 Deferred charges 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 234,210 0 0 0 234,210 88,200 0 0% 1205 Accounts receivable 0 0 0 0 0 0 0 Capital assets 1710 Land 0 0 3,203,904 3,203,904 0 0 0 1715 Land improvements 0 0 3,400,550 3,400,550 0 0 0 1720 Buildings and structures 0 0 19,067,045 19,067,045 0 0 0 1755 Departmental equipment 0 0 6,616,369 6,616,369 0 0 0 1770 Infrastructure 0 0 25,474,234 25,474,234 0 0 0 1799 Construction in progress 0 0 10,641,467 10,641,467 0 0 0 1800 Accumulated depreciation 0 0 23,755,983 23,755,983 0 0 0 1810 Nondepreciable 0 0 5,969,410 0 5,969,410 11,165,956 (11,165,956) -100% 1820 Depreciable 0 0 30,731,726 0 30,731,726 28,024,134 (28,024,134) -100% ------------ - - - - -- ------------ - - - - -- --------------- - -- 1700 Net Capital Assets 36,701,136 39,190,090 (39,190,090) -100% ------------ - - - - -- ------------ - - - - -- --------------- - -- 1900 Total Assets 93,098,516 92,379,934 718,582 1% ---- - - - - -- ---- - - - - -- ---- - - - - -- ---------- ---- - - - - -- ---- - - - - -- G:Wnnual Audit Files \2006 Audit \Trial balances \government- wide\ [TB- Gov'tWide- Gov'tal.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Government -Wide - Governmental Activities December 31, 2006 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % ---- - - - - -- ------------------------------------------- - - - - -- ------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------- - - - - -- Liabilities ------------------------------------------------- Liabilities 2010 Accounts payable 0 378,424 0 92,474 470,898 593,907 123,009 21% 2200 Due to other funds 0 0 0 0 0 0 0 2331 Deposits payable- restricted 0 234,210 0 0 234,210 88,200 (146,010) -166% 2060 Contracts payable 0 224,913 0 0 224,913 347,174 122,261 35% 2250 Intergovernmental payable 0 8,649 0 0 8,649 73,309 64,660 88% 2260 Interfund payable 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 275,643 0 6,033 281,676 262,271 (19,405) -7% 2610 Advances from other funds 0 0 0 0 0 0 0 2515 Bond interest payable 0 0 36,109 517,827 481,718 517,827 36,109 7% 2400 Unearned revenue 0 7,854,104 8,081,307 272,088 44,885 6,857 (38,028) -555% Health insurance payable: 2540 Due within one year 0 0 0 85,700 85,700 0 (85,700) 100% 2640 Due in more than one year 0 0 85,700 2,553,336 2,467,636 2,093,307 (374,329) -18% Compensated absences: 2160 Due within one year 0 0 0 96,425 96,425 919,113 822,688 90% 2660 Due in more than one year 0 0 51,290 919,113 867,823 0 (867,823) 100% Bonds payable: 2500 Due within one year 0 0 0 2,540,000 2,540,000 2,875,000 335,000 12% 2724 Due in more than one year 0 0 5,415,000 30,825,000 25,410,000 26,490,000 1,080,000 4% ------------ - - - - -- ------------ - - - - -- --------------- - -- 2900 Total Liabilities 33,214,533 34,266,965 1,052,432 3% ---- - - - - -- ---- - - - - -- ---- - - - - -- ---------- ---- - - - - -- ---- - - - - -- Net Assets ------------------------------------------------- Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 28,191,206 28,191,206 21,992,263 (6,198,943) -28% Restricted for: 3520 Res. - Debt service 0 0 0 6,789,753 6,789,753 6,050,271 (739,482) -12% 3530 Res. - TIF 0 0 0 20,847,712 20,847,712 23,276,657 2,428,945 10% ------------ - - - - -- ------------ - - - - -- --------------- - -- 3510 Total reserved 27,637,465 29,326,928 1,689,463 6% 3670 Unrestricted net assets 0 39,712,609 92,465,648 56,808,351 4,055,312 6,793,778 2,738,466 40% ------------ - - - - -- ------------ - - - - -- --------------- - -- 3980 Total Net Assets 59,883,983 58,112,969 (1,771,014) -3% ---- - - - - -- ---- - - - - -- ---- - - - - -- ---------- ---- - - - - -- ---- - - - - -- G:Wnnual Audit Files \2006 Audit \Trial balances \government- wide\ [TB- Gov'tWide- Gov'tal.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Government -Wide - Governmental Activities December 31, 2006 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % ---- - - - - -- ------------------------------------------- - - - - -- ------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------- - - - - -- Revenues 4100 Property taxes 0 11,525,040 0 93,446 11,618,486 11,288,883 329,603 3% 4150 Tax increments 0 2,664,144 0 18,730 2,682,874 4,216,246 (1,533,372) -36% 4181 Franchise fees 0 658,410 0 0 658,410 662,614 (4,204) -1% 4161 Lodging taxes 0 738,776 0 0 738,776 710,619 28,157 4% 4610 Special assessments 0 1,214,571 15,599 0 1,198,972 1,193,495 5,477 0% 4200 Licenses and permits 0 722,633 0 0 722,633 675,530 47,103 7% 4300 Intergovernmental 0 2,375,697 0 85,000 2,460,697 2,518,031 (57,334) -2% 4499 Charges for services 0 722,218 0 0 722,218 754,575 (32,357) 4% 4500 Fines and forfeits 0 256,600 0 0 256,600 253,748 2,852 1% 4603 Interest earnings 0 1,601,731 0 326,731 1,928,462 1,272,409 656,053 52% 4606 Miscellaneous 0 477,296 0 0 477,296 427,839 49,457 12% 4911 Sale of general fixed assets 0 0 0 0 0 0 0 6496 Gain (loss) on sale of general fixed assets 0 0 6,688 30,651 23,963 31,880 (7,917) -25% 4931 Bond proceeds - GO 0 0 0 0 0 0 0 4932 Bond proceeds - TIF 0 1,459,555 1,460,000 445 0 0 0 4933 Bond proceeds - Spec Assess 0 0 0 0 0 0 0 ------------ - - - - -- ------------ - - - - -- --------------- - -- 4001 Total Revenues 23,489,387 24,005,869 (516,482) -2% ------------ - - - - -- ------------ - - - - -- --------------- - -- Expenditures Current 41100 General government 2,889,733 0 427,214 380,309 2,936,638 2,970,364 33,726 1% 42100 Public safety 7,321,552 0 775,465 57,661 8,039,356 7,848,160 (191,196) -2% 43100 Public works 4,737,212 0 848,526 3,498,479 2,087,259 3,856,992 1,769,733 46% 44100 Community services 123,172 0 0 0 123,172 86,043 (37,129) -43% 45200 Recreation 2,224,250 0 359,655 18,541 2,565,364 2,305,047 (260,317) -11% 45300 Economic development 4,300,537 0 278,574 2,011,734 2,567,377 1,217,294 (1,350,083) -111% 48140 Nondepartmental 363,967 0 0 363,967 0 0 0 4910 Administrative services reimbursement (529,362) 0 529,362 0 0 0 0 6650 Payment to refunding bond escrow 0 0 0 0 0 0 0 6600 Debt service 4,377,764 0 0 3,193,747 1,184,017 1,349,852 165,835 12% ------------ - - - - -- ------------ - - - - -- --------------- - -- 45500 Total Expenditures 19,503,183 19,633,752 130,569 1% ------------ - - - - -- ------------ - - - - -- --------------- - -- Excess of Revenues Over (Under) Expenditures 3,986,204 4,372,117 (385,913) -9% ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- G:Wnnual Audit Files \2006 Audit \Trial balances \government- wide\ [TB- Gov'tWide- Gov'tal.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Government -Wide - Governmental Activities December 31, 2006 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % ---- - - - - -- ------------------------------------------- - - - - -- ------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------- - - - - -- Other Financing Sources (Uses) 4915 Transfers in (2,784,116) 0 2,576,883 96,053 303,286 192,000 111,286 58% 6482 Transfers out 2,211,209 0 448,990 2,660,199 0 (1,737,893) 1,737,893 -100% ------------ - - - - -- ------------ - - - - -- --------------- - -- 4900 Total other financial sources (uses) 303,286 (1,545,893) 1,849,179 -120% ------------ - - - - -- ------------ - - - - -- --------------- - -- Excess of Revenues and Other Sources Over (Under) Expenditures and Other Uses 4,289,490 2,826,224 1,463,266 52% 5000 Net Assets-January 1 0 40,471,856 30,431,928 48,073,041 58,112,969 55,286,745 2,826,224 5% 4950 Prior period adjustment 0 60,000 2,650,821 72,345 (2,518,476) 0 (2,518,476) 100% ------------ - - - - -- ------------ - - - - -- --------------- - -- 5500 Net Assets - January 1 as restated (Note 55,594,493 55,286,745 307,748 1 % ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- --------------- - -- 5900 Net Assets-December 31 74,596,676 114,309,285 283,555,395 303,726,769 59,883,983 58,112,969 1,771,014 3% ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---------- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- Net Assets - Balance Sheet 59,883,983 58,112,969 Net Assets - Rev /Exp Stmt. 59,883,983 58,112,969 Difference 0 0 Total Assets - Liabilities 59,883,983 58,112,969 Net Assets 59,883,983 58,112,969 Difference 0 0 ------------------------------------------- - - - - -- -- ------------ - - - - -- -- ------------ - - - - -- ------------ - - - - -- -- --------------- - -- Debits Credits Difference Trial Balance Totals 283,555,395 303,726,769 (20,171,374) Journal Entries Totals 283,555,395 303,726,769 (20,171,374) Difference 0 0 JE Journal Entry Screen 283, 555, 395 303, 726, 769 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- # ACCT Account Title Dr Debit Credit 1 1710 Land Dr 3 1 1715 Land improvements Dr 3 1 1720 Buildings and structures Dr 18 1 1755 Departmental equipment Dr 410,562 1 1799 Construction in progress Dr 7 1 1770 Infrastructure Dr 22 1 1800 Accumulated depreciation Cr 18 1 3670 Unrestricted net assets Cr 37 1 5000 Net Assets - January 1 Cr 37 To record capital assets at 01/01/06 2 2515 Bond interest payable Cr 517,827 2 3670 Unrestricted net assets Dr 517,827 2 5000 Net Assets - January 1 Dr 517 To record interest payable at 01/01/06 3 2724 Due in more than one year Cr 29 3 3670 Unrestricted net assets Dr 29, 365, 000 3 5000 Net Assets - January 1 Dr 29 To record long -term debt as of 01 /01 /06 4 2400 Unearned revenue Dr 3 4 3670 Unrestricted net assets Cr 3 4 5000 Net Assets - January 1 Cr 3725 To record unavailable deferred rev as rev at 01/01/06 5 1095 Cash and investments Dr 919,113 5 2660 Due in more than one year Cr 919 5 1310 Internal balances Dr 140 5 3670 Unrestricted net assets Cr 140 5 5000 Net Assets - January 1 Cr 140 To record comp abs as of 01/01/06 6 1095 Cash and investments Dr 5 6 1200 Accounts receivable Dr 3701 6 1310 Internal balances Dr 6 6 1445 Inventories Dr 31,435 6 1755 Departmental equipment Dr 5 6 1800 Accumulated depreciation Cr 3 6 2010 Accounts payable Cr 34 6 2100 Accrued salaries and wages Cr 5,837 6 3500 Invested in capital assets, net of related deb Cr 6 3670 Unrestricted net assets Cr 6 6 5000 Net Assets - January 1 Cr 6,928 To record consolidation of central garage fund at 01/01/06 JE Journal Entry Screen 283, 555, 395 303, 726, 769 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- 7 1095 Cash and investments Dr 1 7 1200 Accounts receivable Dr 5 7 1310 Internal balances Dr 33 7 2640 Due in more than one year Cr 2 7 3670 Unrestricted net assets Dr 549 7 5000 Net Assets - January 1 Dr 549 To record consolidation of retirement fund at 01/01/06 PPA 1799 Construction in progress Dr 35,345 PPA 4950 Prior period adjustment Cr 35 3670 Unrestricted net assets Cr 35 To record PPA for CIP, project 2006 -01 portion paid by street lighty utility fund PPA 4950 Prior period adjustment Dr 2 PPA 2400 Unearned revenue Dr 2,210 PPA 1799 Construction in progress Cr 4 3670 Unrestricted net assets Dr 2 To record PPA for CIP, 57th & Logan redevelopment; not Cap Asset, Asset held for Resale in TIF #3 PPA 4950 Prior period adjustment Dr 235 PPA 2400 Unearned revenue Cr 235 3670 Unrestricted net assets Dr 235728 record PPA for tax increments receivable at 12/31/05 overstated PPA 2400 Unearned revenue Dr 37 PPA 4950 Prior period adjustment Cr 37,000 3670 Unrestricted net assets Cr 37 record PPA for EDA Land held for resale PPA 2400 Unearned revenue Cr 36,360 PPA 4950 Prior period adjustment Dr 36,360 3670 Unrestricted net assets Dr 36 infra constr unearned revenue JE Journal Entry Screen 283, 555, 395 303, 726, 769 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- 8 1710 Land Cr 8 1715 Land improvements Dr 97 8 1720 Buildings and structures Cr 8 1755 Departmental equipment Dr 25 8 1770 Infrastructure Dr 3 8 1799 Construction in progress Dr 2 8 1799 Construction in progress Cr 8 1799 Construction in progress Cr 3 8 41100 General government Cr 66 8 43100 Public works Cr 8 43100 Public works Cr 2 8 45200 Recreation Cr 8 6482 Transfers out Dr 40 8 3670 Unrestricted net assets Cr 2 To convert capital outlay to capital assets at 12/31/05 9 1715 Land improvements Dr 191 9 1720 Buildings and structures Cr 191 #VALUE! Cr transfer of asset between categories 6482 Transfers out Dr 324771 43100 Public works Cr 324 record transfer of spec asmt portion of projects 2005 -02, 2005 -05, and 2006 -02 from 40700 to 65100 10 2400 Unearned revenue Dr 2 10 45300 Economic development Cr 2 10 3670 Unrestricted net assets Cr 2 To record 1501 & 1601 James Circle as reduction in expenses 11 4911 Sale of general fixed assets Cr 11 6496 Gain (loss) on sale of general fixed assets Dr 6,688 11 1720 Buildings and structures Cr 11 1755 Departmental equipment Cr 49 11 1770 Infrastructure Cr 11 1799 Construction in progress Cr 11 1800 Accumulated depreciation Dr 42 11 3670 Unrestricted net assets Dr 6 To record capital asset disposals - in GFAAG only - not in ISF JE Journal Entry Screen 283, 555, 395 303, 726, 769 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- 12 1800 Accumulated depreciation Cr 1 12 41100 General government Dr 76754 12 42100 Public safety Dr 390 12 43100 Public works Dr 757 12 45200 Recreation Dr 259 12 45300 Economic development Cr 12 3670 Unrestricted net assets Dr 1 To record depreciation on capital assets 13 1800 Accumulated depreciation Cr 147 13 1720 Buildings and structures Dr 207 13 4915 Transfers in Cr 59,511 13 3670 Unrestricted net assets Cr 59,511 13 1800 Accumulated depreciation Dr 39,216 13 1720 Buildings and structures Cr 122 13 6482 Transfers out Dr 83,316 13 3670 Unrestricted net assets Dr 83 To record transfer of assets from Gov'tal Funds to Ent Funds 14 45300 Economic development Dr 252 14 2724 Due in more than one year Dr 2,875,000 14 6650 Payment to refunding bond escrow Cr 14 6600 Debt service Cr 3 14 3670 Unrestricted net assets Cr 2 To convert principle payments made on LTD and adjust LTL 15 2724 Due in more than one year Cr 1 15 4931 Bond proceeds - GO Cr 15 4932 Bond proceeds - TIF Dr 1 15 4933 Bond proceeds - Spec Assess Cr 15 3670 Unrestricted net assets Dr 1 To convert debt proceeds to LTD 16 41100 General government Dr 30,492 16 6600 Debt service Cr 30 To reclass issuance costs to other expense 17 2515 Bond interest payable Dr 36,109 17 6600 Debt service Cr 36 17 3670 Unrestricted net assets Cr 36 To adjust balance of accrued interest payable to YE 18 2724 Due in more than one year Dr 2 18 2500 Due within one year Cr 2 To adjust LTL for time JE Journal Entry Screen 283, 555, 395 303, 726, 769 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- 19 2400 Unearned revenue Dr 96 19 4100 Property taxes Cr 93,446 19 4150 Tax increments Cr 18730 19 4610 Special assessments Dr 15 19 3670 Unrestricted net assets Cr 96,577 To convert unavailable deferred revenue to revenue 20 41100 General government Dr 10 20 42100 Public safety Dr 24,010 20 43100 Public works Dr 8 20 45200 Recreation Dr 4 20 45300 Economic development Dr 1 20 4603 Interest earnings Cr 39 20 1095 Cash and investments Dr 45,135 20 2660 Due in more than one year Dr 51 20 2160 Due within one year Cr 96,425 20 1310 Internal balances Cr 9 20 3670 Unrestricted net assets Dr 9 To record comp abs activity for year 21 1095 Cash and investments Dr 7 21 1200 Accounts receivable Dr 10,647 21 1310 Internal balances Cr 20 21 1445 Inventories Cr 1 21 1720 Buildings and structures Dr 166 21 1755 Departmental equipment Dr 270,464 21 1800 Accumulated depreciation Dr 211 21 2010 Accounts payable Cr 57700 21 2100 Accrued salaries and wages Cr 196 21 3670 Unrestricted net assets Cr 647,626 21 3670 Unrestricted net assets Dr 41 21 4603 Interest earnings Cr 220 21 4606 Miscellaneous Cr 21 41100 General government Cr 1,497 21 42100 Public safety Cr 57,661 21 43100 Public works Cr 50 21 45200 Recreation Cr 18, 541 21 45300 Economic development Cr 434 21 6496 Gain (loss) on sale of general fixed assets Cr 30 21 4300 Intergovernmental Cr 85 21 6482 Transfers out Cr 83 21 4915 Transfers in Cr 10 21 4915 Transfers in Cr 26,142 21 3670 Unrestricted net assets Dr 20 To record central garage fund activity for year JE Journal Entry Screen 283, 555, 395 303, 726, 769 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- 22 1095 Cash and investments Cr 4 22 1200 Accounts receivable Cr 4 22 1310 Internal balances Dr 5 22 2640 Due in more than one year Dr 85 22 2540 Due within one year Cr 85 22 3670 Unrestricted net assets Dr 9 22 4603 Interest earnings Cr 66 22 41100 General government Cr 22 42100 Public safety Dr 59,958 22 43100 Public works Dr 10 22 3670 Unrestricted net assets Cr 5 22 2640 Due in more than one year Cr 460 22 41100 General government Dr 25 22 42100 Public safety Dr 286778 22 43100 Public works Dr 40 22 45200 Recreation Dr 78795 22 45300 Economic development Dr 7,296 22 1310 Internal balances Dr 20 22 3670 Unrestricted net assets Dr 439 To record retirement fund activity for year 24 4915 Transfers in Dr 2 24 6482 Transfers out Cr 2 To eliminate governmental transfers 24 4931 Bond proceeds - GO Cr 24 4932 Bond proceeds - TIF Cr 445 24 4933 Bond proceeds - Spec Assess Cr 24 42100 Public safety Cr 24 45300 Economic development Dr 445 24 43100 Public works Cr 24 6600 Debt service Cr 24 45300 Economic development Cr To reclassify discounts /premiums on bonds 25 48140 Nondepartmental Cr 363 25 41100 General government Dr 284,109 25 42100 Public safety Dr 14,684 25 43100 Public works Dr 31 25 45200 Recreation Dr 16,436 25 45300 Economic development Dr 16,974 To allocate unallocated expenditures in the general fund JE Journal Entry Screen 283, 555, 395 303, 726, 769 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- 27 4910 Administrative services reimbursement Dr 529 27 41100 General government Cr 312,098 27 42100 Public safety Cr 27 43100 Public works Cr 117 27 45200 Recreation Cr 27 45300 Economic development Cr 27 43100 Public works Cr 100 To eliminate adminstrative /engineering charges in governmental activities 28 1710 Land Cr 3 28 1715 Land improvements Cr 3 28 1720 Buildings and structures Cr 18 28 1755 Departmental equipment Cr 6 28 1770 Infrastructure Cr 25 28 1799 Construction in progress Cr 2 28 1800 Accumulated depreciation Dr 23 28 1810 Nondepreciable Dr 5 28 1820 Depreciable Dr 30 To convert capital assets gross to net 29 3670 Unrestricted net assets Dr 55, 828, 671 29 3500 Invested in capital assets, net of related deb Cr 28 29 3530 Res. - T I F Cr 20, 847, 712 29 3520 Res. - Debt service Cr 6 To adjust to appropriate net asset accounts 31 4915 Transfers in Dr 365 31 6482 Transfers out Cr 365,674 Net transfers to 4915 (INSERT ROWS HERE IF NECESSARY) ------------------------------------------------------- - - - - -- ------------- - - - - -- --------------- - - -- 283, 555, 395 303, 726, 769 ----- - - - - -- ----- - - - - -- ----------- ----- - - - - -- ALLOCATION OF REVENUE TO FUNCTIONS Intergovernmental Miscellaneous Net Property Tax Franchise Lodging Special Licenses and Charges for Fines and Interest Gain on Transfers GOVERNMENTAL ACTIVITIES: Taxes Increments Taxes Taxes Assessments Permits Operating Capital Services Forfeits Earnings Operations Capital Contr sale of assets in (out) Total General Government 260,166 0 85,000 971 28,066 374,203 Public Safety 462,467 688,023 0 44,749 256,600 36,592 1,488,431 Public Works 1,198,972 0 0 918,879 30,188 229,085 2,377,124 Community Services 0 0 0 0 0 0 Parks and Recreation 0 3,899 0 634,360 30,972 669,231 Economic Development 0 77,182 0 11,950 152,581 241,713 Nondepartmental 0 Administrative services reimbuursement 0 Interest on long -tem debt 5,900 5,900 General Revenues Property taxes 11,618,486 11,618,486 Tax increments 2,682,874 2,682,874 Franchise taxes 658,410 658,410 Lodging taxes 738,776 738,776 Grants and contributions not restricted to specific programs 702,030 702,030 Unrestricted investment earnings 1,928,462 1,928,462 Gains (loss) on disposal of capital assets 23,963 23,963 Other revenue 0 Transfers 303,286 303,286 Totals - Governmental Activities 11,618,486 2,682,874 658,410 738,776 1,198,972 722,633 1,471,134 1,009,779 722,218 256,600 1,928,462 477,296 0 23,963 303,286 23,812,889 24,017,336 BUSINESS -TYPE ACTIVITIES: Municipal Liquor 1,244,738 0 1,244,738 Golf Course 250,444 0 250,444 Earle Brown Heritage Center 2,168,861 0 2,168,861 Water Utility 1,906,375 0 1,906,375 Sanitary Sewer 3,092,758 0 3,092,758 Storm Sewer 1,323,607 0 1,323,607 Recycling and Refuse 242,588 0 242,588 Street Light Utility 221,341 0 221,341 Totals - Business -Type Activities 10,450,712 0 G:Wnnual Audit Files \2006 Audit \Trial balances \government- wide \[TB- Gov'tWide- Bus.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Government -Wide - Business -type Activities December 31, 2006 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title Debit Credit Debit Credit Current Prior $ % ---- - - - - -- -------------------------------------------- - - - - -- ---- - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- -------------- - - - - -- -------------- - - - - -- ------------ - - - - -- ------- - - - - -- Assets and Other Debits -------------------------------------------------- Current Assets 1095 Cash and cash equivalents 7,372,031 0 0 0 7,372,031 6,310,906 1,061,125 17% 1270 Special assessments receivable 353,430 0 0 0 353,430 324,258 29,172 9% 1200 Accounts receivable 1,877,302 0 0 0 1,877,302 1,618,577 258,725 16% 1320 Intergovernmental receivable 93,811 0 0 0 93,811 14,933 78,878 528% 1300 Due from other funds 0 0 0 0 0 0 0 1310 Internal balance 0 792,488 30,367 206,097 (968,218) (1,012,708) 44,490 4% 1500 Prepaids 177,281 0 0 0 177,281 154,629 22,652 15% 1445 Inventories 558,746 0 0 0 558,746 597,842 (39,096) -7% -------------- - - - - -- -------------- - - - - -- --------------- - -- 1000 Total Current Assets 9,464,383 8,008,437 1,455,946 18% -------------- - - - - -- -------------- - - - - -- --------------- - -- Capital assets 1710 Land 3,197,342 0 0 3,197,342 0 0 0 1715 Land improvements 368,088 0 0 368,088 0 0 0 1720 Buildings and structures 17,463,209 0 0 17,463,209 0 0 0 1755 Machinery and equipment 625,654 0 0 625,654 0 0 0 1735 Mains and lines 42,524,128 0 0 42,524,128 0 0 0 1799 Construction in progress 1,915,091 0 0 1,915,091 0 0 0 1800 Accumulated depreciation (27,845,016) 0 27,845,016 0 0 0 0 1810 Nondepreciable 0 0 5,112,433 0 5,112,433 5,307,632 (195,199) 4% 1820 Depreciable 0 0 33,136,063 0 33,136,063 32,680,809 455,254 1% -------------- - - - - -- -------------- - - - - -- --------------- - -- 1700 Net Capital Assets 38,248,496 37,988,441 260,055 1% -------------- - - - - -- -------------- - - - - -- --------------- - -- 1900 Total Assets 47,712,879 45,996,878 1,716,001 4% ----- - - - - -- ----- - - - - -- ---- - - - - -- ----------- ----- - - - - -- ---- - - - - -- G:Wnnual Audit Files \2006 Audit \Trial balances \government- wide \[TB- Gov'tWide- Bus.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Government -Wide - Business -type Activities December 31, 2006 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title Debit Credit Debit Credit Current Prior $ % ---- - - - - -- -------------------------------------------- - - - - -- ---- - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- -------------- - - - - -- -------------- - - - - -- ------------ - - - - -- ------- - - - - -- Liabilities -------------------------------------------------- Current Liabilites Payable from Current Assets 2010 Accounts payable 0 256,035 0 0 256,035 272,058 16,023 6% 2330 Deposits payable 0 242,860 0 0 242,860 264,110 21,250 8% 2060 Contracts payable 0 180,247 0 0 180,247 152,633 (27,614) -18% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Intergovernmental payable 0 646,836 0 0 646,836 58,420 (588,416) -1007% 2100 Accrued salaries and wages 0 40,183 0 0 40,183 36,474 (3,709) -10% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred (unearned) revenue 0 124,904 0 0 124,904 136,886 11,982 9% 2515 Accrued bond interest 0 0 0 0 0 0 0 2500 G.O. Revenue bonds payable - current 0 0 0 0 0 0 0 -------------- - - - - -- -------------- - - - - -- --------------- - -- Total Current Liabilities Payable 2000 from Current Assets 1,491,065 920,581 (570,484) -62% -------------- - - - - -- -------------- - - - - -- --------------- - -- Long -Term Liabilities 2724 G.O. Revenue bonds payable - long -term 0 0 0 0 0 0 0 2725 Unamortized bond discount and charges 0 0 0 0 0 0 0 -------------- - - - - -- -------------- - - - - -- --------------- - -- 2850 Total Long -Term Liabilities 0 0 0 -------------- - - - - -- -------------- - - - - -- --------------- - -- 2900 Total Liabilities 1,491,065 920,581 (570,484) -62% ----- - - - - -- ----- - - - - -- ---- - - - - -- ----------- ----- - - - - -- ---- - - - - -- Net Assets -------------------------------------------------- 3500 Invested in capital assets, net of related debt 0 38,248,496 0 0 38,248,496 37,988,441 260,055 1% Restricted for 3520 Debt Service 0 0 0 0 0 0 0 3530 Other 0 0 0 0 0 0 0 3670 Unrestricted 0 8,149,048 206,097 30,367 7,973,318 7,087,856 885,462 12% Net change to net assets -------------- - - - - -- -------------- - - - - -- --------------- - -- 3980 Total Net Assets 46,221,814 45,076,297 1,145,517 3% ----- - - - - -- ----- - - - - -- ---- - - - - -- ----------- ----- - - - - -- ---- - - - - -- G:Wnnual Audit Files \2006 Audit \Trial balances \government- wide \[TB- Gov'tWide- Bus.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Government -Wide - Business -type Activities December 31, 2006 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title Debit Credit Debit Credit Current Prior $ % ---- - - - - -- -------------------------------------------- - - - - -- ---- - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- -------------- - - - - -- -------------- - - - - -- ------------ - - - - -- ------- - - - - -- Operating Revenues 4700 Sales and user fees 0 16,431,058 0 0 16,431,058 14,928,796 (1,502,262) -10% 5500 Cost of sales 6,051,094 0 0 0 (6,051,094) (5,382,805) 668,289 -12% -------------- - - - - -- -------------- - - - - -- --------------- - -- 4800 Total Operating Revenues 10,379,964 9,545,991 (833,973) -9% -------------- - - - - -- -------------- - - - - -- --------------- - -- Operating Expenses 6100 Personal services 2,065,889 0 0 2,065,889 0 0 0 6200 Supplies 369,996 0 0 369,996 0 0 0 6300 Other services 4,092,206 0 0 4,092,206 0 0 0 6360 Insurance 87,737 0 0 87,737 0 0 0 6380 Utilities 605,219 0 0 605,219 0 0 0 6412 Rent 391,124 0 0 391,124 0 0 0 6494 Depreciation 2,254,282 0 0 2,254,282 0 0 0 49611 Municipal liquor 0 0 972,595 2,335 970,260 978,743 8,483 1% 49721 Golf course 0 0 286,064 3,646 282,418 273,024 (9,394) -3% 49851 EBHC 0 0 2,442,795 3,086 2,439,709 2,262,359 (177,350) -8% 49141 Water utility 0 0 1,642,467 6,620 1,635,847 1,795,759 159,912 9% 49251 Sanitary sewer 0 0 3,185,650 9,224 3,176,426 2,808,644 (367,782) -13% 49411 Storm drainage 0 0 955,881 5,456 950,425 1,102,672 152,247 14% 49311 Recycling and refuse 0 0 245,853 0 245,853 254,661 8,808 3% 49571 Street light utility 0 0 161,219 0 161,219 213,094 51,875 24% -------------- - - - - -- -------------- - - - - -- --------------- - -- 6400 Total Operating Expenses 9,862,157 9,688,956 (173,201) -2% -------------- - - - - -- -------------- - - - - -- --------------- - -- 6450 Operating Income (Loss) 517,807 (142,965) (660,772) 462% -------------- - - - - -- -------------- - - - - -- ------------ - - - - -- G:Wnnual Audit Files \2006 Audit \Trial balances \government- wide \[TB- Gov'tWide- Bus.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Government -Wide - Business -type Activities December 31, 2006 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title Debit Credit Debit Credit Current Prior $ % ---- - - - - -- -------------------------------------------- - - - - -- ---- - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- -------------- - - - - -- -------------- - - - - -- ------------ - - - - -- ------- - - - - -- Nonoperating Revenues (Expenses) 4610 Special assessments 0 21,686 0 0 21,686 194,838 173,152 89% 4300 Intergovernmental 0 0 0 0 0 0 0 4603 Interest earnings 0 337,231 0 0 337,231 199,876 (137,355) -69% 4606 Other revenue 0 142,873 0 0 142,873 12,342 (130,531) -1058% 6621 Interest and fiscal charges 0 0 0 0 0 0 0 496 Gain (loss) on disposal of fixed assets 0 0 0 0 0 0 0 -------------- - - - - -- -------------- - - - - -- --------------- - -- 6500 Total Nonoperating Revenues (Expenses) 501,790 407,056 (94,734) -23% -------------- - - - - -- -------------- - - - - -- --------------- - -- 6600 Income (Loss) Before Contributions and Transfers 1,019,597 264,091 (755,506) -286% -------------- - - - - -- -------------- - - - - -- --------------- - -- 4940 Capital contributions (306,163) 0 324,771 18,608 0 0 0 4915 Transfers in (78,755) 0 706,812 324,771 (303,286) 1,545,893 1,849,179 120% 6482 Transfers out 0 (688,204) 18,608 706,812 0 0 0 -------------- - - - - -- -------------- - - - - -- --------------- - -- 6700 Change in Net Assets 716,311 1,809,984 1,093,673 60% 5000 Total net assets - January 1 0 45,256,323 180,026 0 45,076,297 43,266,313 (1,809,984) 4% 4950 Prior period adjustment 0 429,206 0 0 429,206 0 (429,206) 100% -------------- - - - - -- -------------- - - - - -- --------------- - -- 5501 Total net assets - January 1 as restated 45,505,503 43,266,313 (2,239,190) -5% ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- -------------- - - - - -- -------------- - - - - -- --------------- - -- 5900 Total net assets - December 31 64,213,726 110,611,270 77,452,717 77,276,987 46,221,814 45,076,297 (1,145,517) -3% ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ----- - - - - -- ----- - - - - -- ---- - - - - -- ---------- ---- - - - - -- ---- - - - - -- ---- - - - - -- ----- - - - - -- ----- - - - - -- ---- - - - - -- G:Wnnual Audit Files \2006 Audit \Trial balances \government- wide \[TB- Gov'tWide- Bus.XLS]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Government -Wide - Business -type Activities December 31, 2006 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title Debit Credit Debit Credit Current Prior $ % ---- - - - - -- -------------------------------------------- - - - - -- ---- - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- -------------- - - - - -- -------------- - - - - -- ------------ - - - - -- ------- - - - - -- Net assets - Balance Sheet 46,221,814 45,076,297 Net assets - Rev /Exp Stmt. 46,221,814 45,076,297 Difference 0 0 Total Assets - Liabilities 46,221,814 45,076,297 Total Net Assets 46,221,814 45,076,297 Difference 0 0 -------------- - - - - -- -- -------------- - - - - -- -- ------------ - - - - -- -- ------- - - - - -- Debits Credits Difference Trial Balance Totals 77,452,717 77,276,987 175,730 Journal Entries Totals 77,452,717 77,276,987 175,730 Difference 0 0 JE Journal entry screen 77 77 - - - - - -- ---- - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- # ACCT Account Title Debit Credit 1 1310 Internal balance Cr 140 1 3670 Unrestricted Dr 140 1 5000 Total net assets - January 1 Dr 140 To record consolidation of comp abs at 01/01/06 2 1310 Internal balance Cr 6 2 3670 Unrestricted D r 6, 057 2 5000 Total net assets - January 1 Dr 6,057 To record consolidation of garage at 01/01/06 3 1310 Internal balance Cr 33 3 3670 Unrestricted Dr 33 3 5000 Total net assets - January 1 Dr 33 To record consolidation of retirement at 01/01/06 4 49611 Municipal liquor Cr 2 4 49721 Golf course Cr 905 4 49851 EBHC Cr 3 4 49141 Water utility Cr 2 4 49251 Sanitary sewer Cr 508 4 49411 Storm drainage Cr 663 4 1310 Internal balance Dr 9 4 3670 Unrestricted Cr 9 To record internal balance for comp ab fund 5 49611 Municipal liquor Cr 150 5 49721 Golf course Cr 2 5 49141 Water utility Cr 4 5 49251 Sanitary sewer Cr 8 5 49411 Storm drainage Cr 4 5 1310 Internal balance Dr 20 5 3670 Unrestricted Cr 20 To record internal balance for central garage fund 6 49611 Municipal liquor Dr 9 6 49141 Water utility Dr 8 6 49851 E B H C Dr 8 6 1310 Internal balance Cr 26 6 3670 Unrestricted Dr 26 To record internal balance for retirement fund JE Journal entry screen 77,452,717 77,276,987 - - - - - -- ---- - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- 4 6100 Personal services Cr 2,065,889 4 6200 Supplies Cr 369,996 4 6300 Other services Cr 4,092,206 4 6360 Insurance Cr 87,737 4 6380 Utilities Cr 605,219 4 6412 Rent Cr 391,124 4 6494 Depreciation Cr 2,254,282 4 5500 Cost of sales Cr 4 49611 Municipal liquor Dr 963,061 4 49721 Golf course Dr 286,064 4 49851 EBHC Dr 2,434,429 4 49141 Water utility Dr 1,634,296 4 49251 Sanitary sewer Dr 3,185,650 4 49411 Storm drainage Dr 955,881 4 49311 Recycling and refuse Dr 245,853 4 49571 Street light utility Dr 161,219 To reallocate expenditures 9 1800 Accumulated depreciation Dr 27,845,016 9 1710 Land Cr 3,197,342 9 1799 Construction in progress Cr 1,915,091 9 1715 Land improvements Cr 368,088 9 1720 Buildings and structures Cr 17,463,209 9 1755 Machinery and equipment Cr 625,654 9 1735 Mains and lines Cr 42,524,128 9 1810 Nondepreciable Dr 5,112,433 9 1820 Depreciable Dr 33,136,063 To covert capital assets gross to net 10 4940 Capital contributions Cr 18,608 10 6482 Transfers out Dr 18,608 To reclass transfers from Govt'al activities for contributed /transferred /additions as: 11 4915 Transfers in Dr 37,852 11 6482 Transfers out Cr 37,852 To eliminate propritary transfers 12 4915 Transfers in Dr 668,960 12 6482 Transfers out Cr 668,960 Net transfers to 4915 4940 Capital contributions Dr 324,771 4915 Transfers in Cr 324,771 (INSERT ROWS HERE IF NECESSARY) ------------------------------------------------------- - - - - -- ------------- - - - - -- ------------------- 77, 452, 717 77, 276, 987 ----- - - - - -- ----- - - - - -- ----------- ----- - - - - --