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GW- Governmental -WTB -1 4/19/2011 9:56 AM G:\Annual Audit Files \2007 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, 2007 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % ---- - - - - -- ------------------------------------------- - - - - -- ------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------- - - - - -- Assets and Other Debits ------------------------------------------------- 1095 Cash and investments 33, 538, 865 0 7 711 40, 375,161 46, 841, 797 (6 466, 636) -16% Receivables: 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 240 0 15 6 248 255 (6 -3% 1255 Current taxes 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 549 0 0 0 549 483 66 0% 1240 Tax increments receivable 0 0 0 0 0 0 0 1270 Special assessments receivable 3 0 0 0 3 3 176 0% 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Intergovernmental receivable 785 0 0 0 785 138 647 0% 1310 Internal balances 1 1 197 21 968 968 611 -18% 1350 Intefund receivable 0 0 0 0 0 0 0 1445 Inventories 26 0 33 0 59 29 29 -100% 1500 Prepaid items and other assets 19 0 0 0 19 500 19 0% 1550 Advances to other funds 0 0 0 0 0 0 0 1590 Asset held for resale 6 0 0 0 6 4 2 2405 Deferred charges 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 161 0 0 0 161 234 (73 0% 1205 Accounts receivable 0 0 0 0 0 0 0 Capital assets 1710 Land 0 0 3 3 0 0 0 1715 Land improvements 0 0 3 3 0 0 0 1720 Buildings and structures 0 0 19 19 0 0 0 1755 Departmental equipment 0 0 7 7 0 0 0 1790 Infrastructure 0 0 27 27 0 0 0 1799 Construction in progress 0 0 6 6 0 0 0 1800 Accumulated depreciation 0 0 24 24 0 0 0 1810 Nondepreciable 0 0 7 0 7 5 1 -100% 1820 Depreciable 0 0 30 0 30 30 (230 -100% ------------ - - - - -- ------------ - - - - -- --------------- - -- 1700 Net Capital Assets 38, 007, 002 39,190, 090 (1,183, 088) -100% ------------ - - - - -- ------------ - - - - -- --------------- - -- 1900 Total Assets 91, 324, 386 93, 098, 516 (1, 774,130) -2% ---- - - - - -- ---- - - - - -- ---- - - - - -- ---------- ---- - - - - -- ---- - - - - -- GW- Governmental -WTB -2 4/19/2011 9:56 AM G:\Annual Audit Files \2007 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, 2007 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % ---- - - - - -- ------------------------------------------- - - - - -- ------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------- - - - - -- Liabilities ------------------------------------------------- Liabilities 2010 Accounts payable 0 393 19 92 466 470 4 1% 2200 Due to other funds 0 0 0 0 0 0 0 2331 Deposits payable- restricted 0 161 0 0 161 234 73 31% 2060 Contracts payable 0 272 0 0 272 224 (47 -21% 2330 Deposits payable 0 2 0 0 2 0 (2 100% 2250 Intergovernmental payable 0 64 0 0 64 8 (55 -642% 2260 Interfund payable 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 337 124 6 343 281 (61 -22% 2610 Advances from other funds 0 0 0 0 0 0 0 2515 Bond interest payable 0 0 20 481 461 481 20 4% 2400 Unearned revenue 0 10, 596, 524 10, 575, 319 0 21 44 23 53% Health insurance payable: 2540 Due within one year 0 0 0 101 101 85 (15 -18% 2640 Due in more than one year 0 0 137 2 2 2 51 2% Compensated absences: 2160 Due within one year 0 0 0 102 102 96 (5 -6% 2660 Due in more than one year 0 0 42 964 921 867 (53 -6% Bonds payable: 2500 Due within one year 0 0 0 2 2 2 (70, 000) -3% 2724 Due in more than one year 0 0 5 27 22 25 2 10% ------------ - - - - -- ------------ - - - - -- --------------- - -- 2900 Total Liabilities 30 33 2 7% ---- - - - - -- ---- - - - - -- ---- - - - - -- ---------- ---- - - - - -- ---- - - - - -- Net Assets ------------------------------------------------- Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 30, 780, 590 30, 780, 590 28,191, 206 (2 589, 384) -9% Restricted for: 3520 Res. - Debt service 0 0 0 8 8 6 (1 872, 844) -28% 3530 Res. - TI F 0 0 0 13, 075, 918 13, 075, 918 20, 847, 712 7 37% ------------ - - - - -- ------------ - - - - -- --------------- - -- 3510 Total reserved 21, 738, 515 27, 637, 465 5 21% 3670 Unrestricted net assets 0 34, 435, 588 86, 612, 271 60, 237, 840 8 4 (4 005, 845) -99% ------------ - - - - -- ------------ - - - - -- --------------- - -- 3980 Total Net Assets 60, 580, 262 59, 883, 983 (696, 279) _1% ---- - - - - -- ---- - - - - -- ---- - - - - -- ---------- ---- - - - - -- ---- - - - - -- GW- Governmental -WTB -3 4/19/2011 9:56 AM G:\Annual Audit Files \2007 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, 2007 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % ---- - - - - -- ------------------------------------------- - - - - -- ------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------- - - - - -- Revenues 4100 Property taxes 0 12, 094, 359 0 106 12, 200, 575 11, 618, 486 582 5% 4150 Tax increments 0 2 50 0 2 2 (5, 244) 0% 4181 Franchise fees 0 658 0 0 658 658 210 0% 4161 Lodging taxes 0 706 0 0 706 738 (31, 846) -4% 4610 Special assessments 0 1 0 183 1 1 348 29% 4200 Licenses and permits 0 673 0 0 673 722 (49 -7% 4300 Intergovernmental 0 3 0 9 3 2 720 29% 4499 Charges for services 0 705 0 0 705 722 (16 -2% 4500 Fines and forfeits 0 291 0 0 291 256 34 14% 4603 Interest earnings 0 1 0 332 1 1 (76, 345) -4% 4606 Miscellaneous 0 404 0 0 404 477 (72 -15% 4911 Sale of general fixed assets 0 0 0 0 0 0 0 6496 Gain (loss) on sale of general fixed assets 0 0 0 88 88 23 64 269% 4931 Bond proceeds - GO 0 0 0 0 0 0 0 4932 Bond proceeds - TI F 0 0 0 0 0 0 0 4933 Bond proceeds - Spec Assess 0 0 0 0 0 0 0 ------------ - - - - -- ------------ - - - - -- --------------- - -- 4001 Total Revenues 24 23 1 6% ------------ - - - - -- ------------ - - - - -- --------------- - -- Expenditures Current 41100 General government 3 0 214 324 2 2 (16 _1% 42100 Public safety 7 0 533 38 8 8 (12, 480) 0% 43100 Public works 5 0 828 3 2 2 (617 -30% 44100 Community services 74 0 0 0 74 123 48 40% 45200 Recreation 2 0 297 60 2 2 (59 -2% 41900 Community development 0 0 0 0 0 0 0 45300 Economic development 7 0 305 3 3 2 (1 399, 531) -55% 48140 Nondepartmental 354 0 0 354 0 0 0 4910 Administrative services reimbursement (744 0 744 0 0 0 0 6650 Payment to refunding bond escrow 0 0 0 0 0 0 0 6600 Debt service 3 0 0 2 1,127, 276 1,184, 017 56 5% ------------ - - - - -- ------------ - - - - -- --------------- - -- 45500 Total Expenditures 21, 503, 069 19, 503,183 (1 999, 886) -10% ------------ - - - - -- ------------ - - - - -- --------------- - -- Excess of Revenues Over (Under) Expenditures 3 3 (501 -13% ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- GW- Governmental -WTB -4 4/19/2011 9:56 AM G:\Annual Audit Files \2007 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, 2007 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % ---- - - - - -- ------------------------------------------- - - - - -- ------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------- - - - - -- Other Financing Sources (Uses) 4915 Transfers in (5 0 6 57 (273 303 (576 -190% 6482 Transfers out 6 0 193 6 0 0 0 ------------ - - - - -- ------------ - - - - -- --------------- - -- 4900 Total other financial sources (uses) (273 303 (576 -190% ------------ - - - - -- ------------ - - - - -- --------------- - -- Excess of Revenues and Other Sources Over (Under) Expenditures and Other Uses 3 4 (1 -25% 5000 Net Assets - January 1 0 39, 712, 609 29, 424, 066 49, 595, 440 59, 883, 983 55, 594, 493 4 8% 4950 Prior period adjustment 0 0 2 0 (2 0 (2 100% ------------ - - - - -- ------------ - - - - -- --------------- - -- 5500 Net Assets - January 1 as restated (Note 57, 368, 224 55, 594, 493 1 3% ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- --------------- - -- 5900 Net Assets - December 31 76, 912, 769 111, 348, 357 282, 278, 325 308, 422, 999 60, 580, 262 59, 883, 983 696 1 % ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---------- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- Net Assets - Balance Sheet 60 59 Net Assets - Rev /Exp Stmt. 60, 580, 262 59, 883, 983 Difference 0 0 Total Assets - Liabilities 60 59 Net Assets 60, 580, 262 59, 883, 983 Difference 0 0 ------------------------------------------- - - - - -- -- ------------ - - - - -- -- ------------ - - - - -- ------------ - - - - -- -- --------------- - -- Debits Credits Difference Trial Balance Totals 282 308 (26 Journal Entries Totals 282 308 (26 Difference 0 0 JE Journal Entry Screen 282 308 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- # 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 387 1 1799 Construction in progress Dr 2 1 1790 Infrastructure Dr 25 1 1800 Accumulated depreciation Cr 19 1 3670 Unrestricted net assets Cr 34 1 5000 Net Assets - January 1 Cr 34 To record capital assets at 01/01/07 2 2515 Bond interest payable Cr 481 2 3670 Unrestricted net assets Dr 481 2 5000 Net Assets - January 1 Dr 481 To record interest payable at 01/01/07 3 2724 Due in more than one year Cr 27 3 3670 Unrestricted net assets Dr 27, 950, 000 3 5000 Net Assets - January 1 Dr 27,950 To record long -term debt as of 01 /01 /07 4 2400 Unearned revenue Dr 7,809 4 3670 Unrestricted net assets Cr 7 4 5000 Net Assets - January 1 Cr 7 To record unavailable deferred rev as rev at 01/01/07 5 1095 Cash and investments Dr 964 5 2660 Due in more than one year Cr 964 5 1310 Internal balances Dr 131 5 3670 Unrestricted net assets Cr 131 5 5000 Net Assets - January 1 Cr 131 To record comp abs as of 01/01/07 6 1095 Cash and investments Dr 5 6 1200 Accounts receivable Dr 14 6 1310 Internal balances Cr 14 6 1445 Inventories Dr 29 6 1720 Buildings and structures Dr 166 6 1755 Departmental equipment Dr 6 6 1800 Accumulated depreciation Cr 3 6 2010 Accounts payable Cr 92 6 2100 Accrued salaries and wages Cr 6 6 3670 Unrestricted net assets Cr 7, 513, 967 6 5000 Net Assets - January 1 Cr 7 To record consolidation of central garage fund at 01/01/07 JE Journal Entry Screen 282 308 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- # ACCT Account Title Dr Debit Credit 7 1095 Cash and investments Dr 1 7 1200 Accounts receivable Dr 423 7 1310 Internal balances Dr 59 7 2640 Due in more than one year Cr 2 7 3670 Unrestricted net assets Dr 992 7 5000 Net Assets - January 1 Dr 992 To record consolidation of retirement fund at 01/01/07 PPA 4950 Prior period adjustment Dr 116 PPA 1799 Construction in progress Cr 116 3670 Unrestricted net assets Dr 116 remove double counted value 2006 -01 PPA 4950 Prior period adjustment Dr 116 PPA 1799 Construction in progress Cr 116 3670 Unrestricted net assets Dr 116 remove storm (curb & gutter) from street PPA 4950 Prior period adjustment Dr 2 PPA 1790 Infrastructure Cr 4, 006, 982 1800 Accumulated depreciation Dr 1 3670 Unrestricted net assets Dr 2 move old curb & gutter to storm drainage 8 1720 Buildings and structures Dr 407 8 1790 Infrastructure Dr 2,013 8 1799 Construction in progress Dr 4 8 1799 Construction in progress Cr 407 8 1799 Construction in progress Cr 2 8 43100 Public works Cr 2 8 45200 Recreation Cr 50 8 45300 Economic development Cr 1,179,136 3670 Unrestricted net assets Cr 4 To convert capital outlay to capital assets 9 6482 Transfers out Dr 193 9 43100 Public works Cr 193 record transfer of spec asmt portion of projects 2006 -01 and 2006 -02 from 40700 to 65100 10 2400 Unearned revenue Dr 2 10 45300 Economic development Cr 2,526 10 3670 Unrestricted net assets Cr 2 To record 1501 Freeway Blvd as reduction in expenses JE Journal Entry Screen 282 308 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- # ACCT Account Title Dr Debit Credit 12 1800 Accumulated depreciation Cr 1,453 12 41100 General government Dr 76 12 42100 Public safety Dr 390 12 43100 Public works Dr 745 12 45200 Recreation Dr 240 12 3670 Unrestricted net assets Dr 1,453, 001 To record depreciation on capital assets 14 45300 Economic development Dr 246 14 2724 Due in more than one year Dr 2 14 6600 Debt service Cr 2 14 3670 Unrestricted net assets Cr 2 To convert principle payments made on LTD and adjust LTL 17 2515 Bond interest payable Dr 20 17 6600 Debt service Cr 20 17 3670 Unrestricted net assets Cr 20 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 19 2400 Unearned revenue Dr 239 19 4100 Property taxes Cr 106 19 4150 Tax increments Dr 50 19 4610 Special assessments Cr 183 19 3670 Unrestricted net assets Cr 239 To convert unavailable deferred revenue to revenue 20 41100 General government Dr 9 20 42100 Public safety Dr 23 20 43100 Public works Dr 7 20 45200 Recreation Dr 4 20 45300 Economic development Dr 823 20 4603 Interest earnings Cr 46 20 1095 Cash and investments Dr 59 20 2160 Due within one year Cr 102,350 20 2660 Due in more than one year Dr 42 20 1310 Internal balances Dr 1,635 20 3670 Unrestricted net assets Cr 1 To record comp abs activity for year JE Journal Entry Screen 282 308 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- # ACCT Account Title Dr Debit Credit 21 1095 Cash and investments Cr 705 21 1200 Accounts receivable Cr 6 21 1310 Internal balances Cr 5 21 1445 Inventories Dr 3 21 1755 Departmental equipment Dr 909 21 1800 Accumulated depreciation Dr 174 21 2010 Accounts payable Dr 19 21 2100 Accrued salaries and wages Dr 124 21 3670 Unrestricted net assets Cr 1 21 3670 Unrestricted net assets Dr 689 21 4603 Interest earnings Cr 214 21 41100 General government Cr 345 21 42100 Public safety Cr 15 21 43100 Public works Cr 8,587 21 45200 Recreation Cr 4 21 45300 Economic development Cr 85 21 6496 Gain (loss) on sale of general fixed assets Cr 88 21 4915 Transfers in Cr 57 21 3670 Unrestricted net assets Dr 5 To record central garage fund activity for year 22 1095 Cash and investments Cr 5 22 1200 Accounts receivable Dr 311 22 1310 Internal balances Dr 5,653 22 2640 Due in more than one year Dr 101 22 2540 Due within one year Cr 101 22 3670 Unrestricted net assets Dr 5 22 4603 Interest earnings Cr 71 22 4300 Intergovernmental Cr 9 22 42100 Public safety Dr 69 22 43100 Public works Dr 5 22 45300 Economic development Dr 5 22 3670 Unrestricted net assets Cr 5 22 2640 Due in more than one year Dr 35 22 41100 General government Cr 2,996 22 42100 Public safety Cr 22 22 43100 Public works Cr 2 22 45200 Recreation Cr 5 22 45300 Economic development Cr 399 22 1310 Internal balances Cr 1 22 3670 Unrestricted net assets Cr 34 To record retirement fund activity for year 23 4915 Transfers in Dr 6,211 23 6482 Transfers out Cr 6 To eliminate governmental transfers JE Journal Entry Screen 282 308 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- # ACCT Account Title Dr Debit Credit 25 48140 Nondepartmental Cr 354 25 41100 General government Dr 128 25 42100 Public safety Dr 50 25 43100 Public works Dr 69 25 45200 Recreation Dr 53 25 45300 Economic development Dr 53,200 To allocate unallocated expenditures in the general fund 27 4910 Administrative services reimbursement Dr 744 27 41100 General government Cr 321 27 43100 Public works Cr 120 27 43100 Public works Cr 202 27 43100 Public works Cr 100 To eliminate adminstrative /engineering charges in governmental activities 28 1710 Land Cr 3,203 28 1715 Land improvements Cr 3,400 28 1720 Buildings and structures Cr 19 28 1755 Departmental equipment Cr 7,476,797 28 1790 Infrastructure Cr 23,480 28 1799 Construction in progress Cr 4 28 1800 Accumulated depreciation Dr 23 28 1810 Nondepreciable Dr 7 28 1820 Depreciable Dr 30 To convert capital assets gross to net 29 3670 Unrestricted net assets Dr 52, 519,105 29 3500 Invested in capital assets, net of related deb Cr 30780 29 3530 Res. - T I F Cr 13, 075, 918 29 3520 Res. - Debt service Cr 8,662 To adjust to appropriate net asset accounts #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) ------------------------------------------------------- - - - - -- ------------- - - - - -- --------------- - - -- 282, 278, 325 308,422, 999 ----- - - - - -- ----- - - - - -- ----------- ----- - - - - -- 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 658,620 208,997 0 0 432 34,685 0 902,734 Public Safety 464,159 662,511 0 57,606 291,423 34,119 0 1,509,818 Public Works 1,547,475 0 97,876 1,098,845 4,216 236,819 0 2,985,231 Community Services 0 0 0 0 0 0 0 Parks and Recreation 0 0 0 643,482 49,299 0 692,781 Community Development 0 0 Economic Development 0 58,602 0 0 49,498 0 108,100 Nondepartmental 0 0 Administrative services reimbuursement 0 0 Interest on long -tem debt 0 0 General Revenues Property taxes 12,200,575 12,200,575 Tax increments 2,677,630 2,677,630 Franchise fees 0 Lodging taxes 706,930 706,930 Grants and contributions not restricted to specific programs 1,263,753 1,263,753 Unrestricted investment earnings 1,852,117 1,852,117 Gain on disposal of capital assets 88,508 88,508 Other revenue 0 Transfers (273,070) (273,070) Totals - Governmental Activities 12,200,575 2,677,630 658,620 706,930 1,547,475 673,156 2,082,742 1,098,845 705,736 291,423 1,852,117 404,420 0 88,508 (273,070) 24,715,107 24,715,107 BUSINESS -TYPE ACTIVITIES: Municipal Liquor 1,362,093 0 1,362,093 Golf Course 252,738 0 252,738 Earle Brown Heritage Center 2,168,033 0 2,168,033 Water Utility 2,063,930 0 2,063,930 Sanitary Sewer 3,274,678 0 3,274,678 Storm Sewer 1,412,548 0 1,412,548 Recycling and Refuse 245,256 0 245,256 Street Light Utility 234,230 0 234,230 Totals - Business -Type Activities 11,013,506 0 G:\Annual Audit Files \2007 Audit \Trial balances \government- wide \[TB- Gov'tWide- Bus.xls]TRIAL BALANCE City of Brooklyn Center GW- Business -W 011 Working Trial Balance 10:08 AM Government -Wide - Business -type Activities December 31, 2007 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 8 0 0 0 8 7 1 15% 1270 Special assessments receivable 461 0 0 0 461 353 108 31% 1200 Accounts receivable 1 0 0 0 1 1 111 6% 1320 Intergovernmental receivable 0 0 0 0 0 93 (93 -100% 1300 Due from other funds 0 0 0 0 0 0 0 1310 Internal balance 0 792 19 196 (968 (968 (611) 0% 1500 Prepaids 181 0 0 0 181 177 4 3% 1445 Inventories 557 0 0 0 557 558 (818) 0% -------------- - - - - -- -------------- - - - - -- --------------- - -- 1000 Total Current Assets 10, 691, 788 9 1 13% -------------- - - - - -- -------------- - - - - -- --------------- - -- Capital assets 1710 Land 3,197, 342 0 0 3,197, 342 0 0 0 1715 Land improvements 368 0 0 368 0 0 0 1720 Buildings and structures 17 0 0 17 0 0 0 1755 Machinery and equipment 625 0 0 625 0 0 0 1735 Mains and lines 48 0 0 48 0 0 0 1799 Construction in progress 2 0 0 2 0 0 0 1800 Accumulated depreciation (32 0 32 0 0 0 0 1810 Nondepreciable 0 0 5 0 5 5 379 7% 1820 Depreciable 0 0 34 0 34 33 1 6% -------------- - - - - -- -------------- - - - - -- --------------- - -- 1700 Net Capital Assets 40 38 2 6% -------------- - - - - -- -------------- - - - - -- --------------- - -- 1900 Total Assets 51,158, 680 47, 712, 879 3 7% ---------- ----- - - - - -- ----- - - - - -- ---- - - - - -- - ----- - - - - -- ---- - - - - -- G:\Annual Audit Files \2007 Audit \Trial balances \government- wide \[TB- Gov'tWide- Bus.xls]TRIAL BALANCE City of Brooklyn Center GW- Business -W 011 Working Trial Balance 10:08 AM Government -Wide - Business -type Activities December 31, 2007 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title Debit Credit Debit Credit Current Prior $ % ---- - - - - -- -------------------------------------------- - - - - -- ---- - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- -------------- - - - - -- -------------- - - - - -- ------------ - - - - -- ------- - - - - -- Liabilities -------------------------------------------------- Current Liabilites Payable from Current Assets 2010 Accounts payable 0 206 0 0 206 256 49 19% 2330 Deposits payable 0 220 0 0 220 242 21 9% 2060 Contracts payable 0 173 0 0 173 180 6 4% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Intergovernmental payable 0 69 0 0 69 646 577 89% 2100 Accrued salaries and wages 0 44 0 0 44 40 (4 -12% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred (unearned) revenue 0 131 0 0 131 124 (6 -5% 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 846 1 644 43% -------------- - - - - -- -------------- - - - - -- --------------- - -- 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 846 1 644 43% ----- - - - - -- ----- - - - - -- ---- - - - - -- ----------- ----- - - - - -- ---- - - - - -- Net Assets -------------------------------------------------- 3500 Invested in capital assets, net of related debt 0 40 0 0 40 38 2 6% Restricted for 3520 Debt Service 0 0 0 0 0 0 0 3530 Other 0 0 0 0 0 0 0 3670 Unrestricted 0 10, 021, 593 196 19 9 7 1 23% Net change to net assets -------------- - - - - -- -------------- - - - - -- --------------- - -- 3980 Total Net Assets 50, 312,144 46, 221, 814 4 9% ----- - - - - -- ----- - - - - -- ---- - - - - -- ----------- ----- - - - - -- ---- - - - - -- G:\Annual Audit Files \2007 Audit \Trial balances \government- wide \[TB- Gov'tWide- Bus.xls]TRIAL BALANCE City of Brooklyn Center GW- Business -W 011 Working Trial Balance 10:08 AM Government -Wide - Business -type Activities December 31, 2007 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title Debit Credit Debit Credit Current Prior $ % ---- - - - - -- -------------------------------------------- - - - - -- ---- - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- -------------- - - - - -- -------------- - - - - -- ------------ - - - - -- ------- - - - - -- Operating Revenues 4700 Sales and user fees 0 17 0 0 17 16 (824 -5% 5500 Cost of sales 6 0 0 0 (6 287, 891) (6 051, 094) 236 -4% -------------- - - - - -- -------------- - - - - -- --------------- - -- 4800 Total Operating Revenues 10 10 (587 -6% -------------- - - - - -- -------------- - - - - -- --------------- - -- Operating Expenses 6100 Personal services 2 0 0 2 0 0 0 6200 Supplies 394 0 0 394 0 0 0 6300 Other services 3 0 0 3 0 0 0 6360 Insurance 90 0 0 90 0 0 0 6380 Utilities 630 0 0 630 0 0 0 6412 Rent 245 0 0 245 0 0 0 6494 Depreciation 2 0 0 2 0 0 0 49611 Municipal liquor 0 0 1 123 1 970 (67 -7% 49721 Golf course 0 0 314 632 313 282 (31 -11% 49851 E B H C 0 0 2 680 2 2 7 0% 49141 Water utility 0 0 1 1 1 1 (80, 650) -5% 49251 Sanitary sewer 0 0 2 2 2 3 246 8% 49411 Storm drainage 0 0 1 1 1 950 (173 -18% 49311 Recycling and refuse 0 0 257 0 257 245 (11 -5% 49571 Street light utility 0 0 191 0 191 161 (30, 440) -19% -------------- - - - - -- -------------- - - - - -- --------------- - -- 6400 Total Operating Expenses 10 9 (139 _1% -------------- - - - - -- -------------- - - - - -- --------------- - -- 6450 Operating Income (Loss) 965 517 (447 -86% -------------- - - - - -- -------------- - - - - -- ------------ - - - - -- G:\Annual Audit Files \2007 Audit \Trial balances \government- wide \[TB- Gov'tWide- Bus.xls]TRIAL BALANCE City of Brooklyn Center GW- Business -W 201-4 Working Trial Balance 10:08 AM Government -Wide - Business -type Activities December 31, 2007 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title Debit Credit Debit Credit Current Prior $ % ---- - - - - -- -------------------------------------------- - - - - -- ---- - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- -------------- - - - - -- -------------- - - - - -- ------------ - - - - -- ------- - - - - -- Nonoperating Revenues (Expenses) 4610 Special assessments 0 18 0 0 18 21 2 13% 4300 Intergovernmental 0 0 0 0 0 0 0 4603 Interest earnings 0 406 0 0 406 337 (69, 423) -21% 4606 Other revenue 0 27 0 0 27 142 115 81% 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) 452 501 49 10% -------------- - - - - -- -------------- - - - - -- --------------- - -- 6600 Income (Loss) Before Contributions and Transfers 1 1 (398 -39% -------------- - - - - -- -------------- - - - - -- --------------- - -- 4940 Capital contributions (193 0 193 0 0 0 0 4915 Transfers in (461, 723) 0 381 193 273 (303, 286) (576, 356) 190% 6482 Transfers out 0 (381 0 381 0 0 0 -------------- - - - - -- -------------- - - - - -- --------------- - -- 6700 Change in Net Assets 1 716 (974 -136% 5000 Total net assets - January 1 0 46, 397, 544 190 14 46, 221, 814 45, 505, 503 (716, 311) -2% 4950 Prior period adjustment 0 2 0 0 2 0 (2 100% -------------- - - - - -- -------------- - - - - -- --------------- - -- 5510 Total net assets - January 1 as restated 48 45 (3 -7% ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- -------------- - - - - -- -------------- - - - - -- --------------- - -- 5900 Total net assets - December 31 67, 761, 957 118, 250, 442 83, 504, 454 83, 328,113 50, 312,144 46, 221, 814 (4 090, 330) -9% ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ----- - - - - -- ----- - - - - -- ---- - - - - -- ---------- ---- - - - - -- ---- - - - - -- ---- - - - - -- ----- - - - - -- ----- - - - - -- ---- - - - - -- G:\Annual Audit Files \2007 Audit \Trial balances \government- wide \[TB- Gov'tWide- Bus.xls]TRIAL BALANCE City of Brooklyn Center GW- Business -W 011 Working Trial Balance 10:08 AM Government -Wide - Business -type Activities December 31, 2007 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title Debit Credit Debit Credit Current Prior $ % ---- - - - - -- -------------------------------------------- - - - - -- ---- - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- -------------- - - - - -- -------------- - - - - -- ------------ - - - - -- ------- - - - - -- Net assets - Balance Sheet 50 46 Net assets - Rev /Exp Stmt. 50, 312,144 46, 221, 814 Difference 0 0 Total Assets - Liabilities 50 46 Total Net Assets 50, 312,144 46, 221, 814 Difference 0 0 -------------- - - - - -- -- -------------- - - - - -- -- ------------ - - - - -- -- ------- - - - - -- Debits Credits Difference Trial Balance Totals 83 83 176 Journal Entries Totals 83 83 176 Difference 0 0 JE Journal entry screen 83,504,454 K6141 4- 31TB -1 - - - - - -- ---- - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- 4/19/2011 10:19 AM # ACCT Account Title Debit Credit 1 1310 Internal balance Cr 131,233 1 3670 Unrestricted D r 131 1 5000 Total net assets - January 1 Dr 131 To record consolidation of comp abs at 01/01/07 2 1310 Internal balance Dr 14,911 2 3670 Unrestricted Cr 14 2 5000 Total net assets - January 1 Cr 14 To record consolidation of garage at 01/01/07 3 1310 Internal balance Cr 59 3 3670 Unrestricted D r 59 3 5000 Total net assets - January 1 Dr 59 To record consolidation of retirement at 01/01/07 4 49611 Municipal liquor Dr 389 4 49721 Golf course Dr 170 4 49851 EBHC Dr 487 4 49141 Water utility Dr 399 4 49251 Sanitary sewer Dr 104 4 49411 Storm drainage Dr 86 4 1310 Internal balance Cr 1 4 3670 Unrestricted D r 1 To record internal balance for comp ab fund 5 49611 Municipal liquor Cr 123 5 49721 Golf course Cr 632 5 49141 Water utility Cr 1 5 49251 Sanitary sewer Cr 2 5 49411 Storm drainage Cr 1 5 1310 Internal balance Dr 5 5 3670 Unrestricted Cr 5 To record internal balance for central garage fund 6 49611 Municipal liquor Dr 5 6 49141 Water utility Cr 665 6 49851 EBHC Cr 680 6 1310 Internal balance Cr 4 6 3670 Unrestricted D r 4 To record internal balance for retirement fund JE Journal entry screen 83 &*3Qj e 4 -&TB -2 - - - - - -- ---- - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- 4/19/2011 10:19 AM 4 6100 Personal services Cr 2 4 6200 Supplies Cr 394 4 6300 Other services Cr 3 4 6360 Insurance Cr 90 4 6380 Utilities Cr 630 4 6412 Rent Cr 245 4 6494 Depreciation Cr 2 4 5500 Cost of sales Cr 0 4 49611 Municipal liquor Dr 1 4 49721 Golf course Dr 314 4 49851 EBHC Dr 2 4 49141 Water utility Dr 1 4 49251 Sanitary sewer Dr 2 4 49411 Storm drainage Dr 1 4 49311 Recycling and refuse Dr 257 4 49571 Street light utility Dr 191 To reallocate expenditures 9 1800 Accumulated depreciation Dr 32 9 1710 Land Cr 3 9 1715 Land improvements Cr 368 9 1720 Buildings and structures Cr 17 9 1755 Machinery and equipment Cr 625 9 1735 Mains and lines Cr 48 9 1799 Construction in progress Cr 2 9 1810 Nondepreciable Dr 5 9 1820 Depreciable Dr 34 To covert capital assets gross to net 10 4940 Capital contributions Dr 193 10 4915 Transfers in Cr 193 To reclass transfers from Govt'al activities for contributed /transferred /additions as 11 4915 Transfers in Dr 381 11 6482 Transfers out Cr 381 To eliminate propritary transfers #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) ------------------------------------------------------- - - - - -- ------------- - - - - -- ------------------- 83, 504 83, 328,113 ----- - - - - -- ----- - - - - -- ----------- ----- - - - - --