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G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TB- GEN.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2007 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 8,317,017 0 0 0 8,317,017 7,857,239 459,778 6% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 76,064 19,135 0 0 56,929 60,074 (3,145) -5% 1255 Current taxes receivable 96,938 0 0 0 96,938 82,894 14,044 17% 1265 Delinquent taxes receivable 349,897 0 0 0 349,897 256,242 93,655 37% 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 24,828 0 0 0 24,828 18,126 6,702 37% 1445 Inventory 26,604 0 0 0 26,604 0 26,604 100% 1500 Prepaid expenses 700 0 0 0 700 500 200 40% 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 161,000 0 161,000 234,210 (73,210) -31% 1900 Total Assets 9,033,913 8,509,285 524,628 6% Liabilities and Fund Balance Liabilities 2010 Accounts payable 292 240,229 0 0 239,937 230,885 (9,052) -4% 2330 Deposits payable 0 2,225 0 0 2,225 0 (2,225) 100% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 3,752 0 0 3,752 4,149 397 10% 2100 Accrued salaries and wages 2,921 329,749 0 0 326,828 267,285 (59,543) -22% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 357,757 0 0 357,757 263,566 (94,191) -36% Liabilities payable from restricted assets: 2335 Deposits payable 0 0 0 161,000 161,000 234,210 73,210 31% 2900 Total Liabilities 1,091,499 1,000,095 (91,404) -9% 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 0 700 700 500 (200) -40% 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 700 500 0 0% Unreserved 3610 Designated for working capital 0 7,941,714 0 0 7,941,714 7,508,690 433,024 6% 3650 Total designated 7,941,714 7,508,690 433,024 6% 3660 Undesignated 432,523 0 701 0 (433,224) 0 (433,224) 100% Net change to fund balance 433,224 433,224 3675 Total undesignated 0 0 0 3501 Total Fund Balance 7,942,414 7,509,190 432,824 6% 3990 Total Liabilities and Fund Balance 9,033,913 8,509,285 524,628 6% G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TB- GEN.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2007 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues Taxes: 4050 Property taxes 0 10,498,537 0 0 10,498,537 9,757,328 741,209 8% 10,720,993 (222,456) -2% 4051 MVHC 0 573,464 0 0 573,464 642,709 (69,245) -11% 0 573,464 4154 Penalties and interest 0 16,015 0 0 16,015 18,826 (2,811) -15% 0 16,015 4100 Total taxes 11,088,016 10,418,863 669,153 6% 10,720,993 367,023 3% 4161 Lodging tax 0 706,930 0 0 706,930 738,776 (31,846) -4% 650,000 56,930 9% Licenses and permits: 4201 Liquor and beer 0 68,503 0 1 68,504 86,638 (18,134) -21% 114,800 (46,296) -40% 4203 Garbage licenses 0 3,120 0 0 3,120 2,945 175 6% 3,150 (30) -1% 4204 Cigarette licenses 0 2,288 0 0 2,288 3,428 (1,140) -33% 3,000 (712) -24% 4205 Rental dwelling permits 0 115,512 0 0 115,512 149,474 (33,962) -23% 226,308 (110,796) -49% 4206 Taxicab licenses 0 0 0 0 0 0 0 100 (100) - 100% 4207 Mechanical licenses 0 5,918 0 0 5,918 5,940 (22) 0% 4,200 1,718 41% 4208 Pawn shop licenses 0 0 0 0 0 0 0 0 0 4209 Service station licenses 0 1,915 0 0 1,915 3,029 (1,114) -37% 2,455 (540) -22% 4210 Vehicle dealer licenses 0 1,687 0 1 1,688 1,750 (62) -4% 1,500 188 13% 4211 Bowling licenses 0 720 0 0 720 1,440 (720) -50% 720 0 0% 4212 Amusement licenses 0 1,040 0 0 1,040 1,210 (170) -14% 1,345 (305) -23% 4221 Sign permits 0 5,040 0 0 5,040 2,508 2,532 101% 2,000 3,040 152% 4222 Building permits 0 333,715 0 0 333,715 329,606 4,109 1% 285,000 48,715 17% 4223 Mechanical permits 0 58,031 0 0 58,031 54,945 3,086 6% 60,000 (1,969) -3% 4224 Sewer and water permits 0 1,921 0 0 1,921 2,021 (100) -5% 1,000 921 92% 4225 Plumbing permits 0 25,041 0 0 25,041 25,395 (354) -1% 30,000 (4,959) -17% 4226 ROW permits 0 50 0 0 50 13,603 (13,553) - 100% 1,000 (950) -95% 4227 Electrical Permits 0 38,735 0 0 38,735 34,388 4,347 13% 30,000 8,735 29% 4228 Miscellaneous licenses and permits 0 9,917 0 1 9,918 4,313 5,605 130% 4,865 5,053 104% 4200 Total licenses and permits 673,156 722,633 (49,477) -7% 771,443 (98,287) -13% Intergovernmental: Federal: 4320 Other federal grants 0 1,646 0 0 1,646 3,623 (1,977) -55% 0 1,646 State: 4341 Local government aid 0 1,229,388 0 0 1,229,388 667,665 561,723 84% 767,665 461,723 60% 4343 Street maintenance aid 0 0 0 0 0 0 0 0 0 4345 Fireperson pension aid 0 139,441 0 0 139,441 161,019 (21,578) -13% 150,000 (10,559) -7% 4346 Police pension aid 0 306,753 0 0 306,753 272,377 34,376 13% 280,000 26,753 10% 4347 PERA aid 0 34,365 0 0 34,365 34,365 0 0% 34,365 0 0% 4349 Low income housing aid 0 0 0 0 0 0 0 0 0 4351 E -911 phone service 0 0 0 0 0 24,637 (24,637) - 100% 0 0 4352 Police training 0 17,687 0 0 17,687 15,194 2,493 16% 0 17,687 Local: 4359 Miscellaneous grants 0 68,351 0 0 68,351 90,125 (21,774) -24% 58,000 10,351 18% 4300 Total intergovernmental 1,797,631 1,269,005 528,626 42% 1,290,030 507,601 39% Charges for services: 4400 General government charges 0 37,426 0 0 37,426 40,950 (3,524) -9% 31,040 6,386 21% 4420 Public safety charges 0 24,828 0 0 24,828 20,219 4,609 23% 13,500 11,328 84% 4430 Public works charges 0 0 0 0 0 0 0 0 0 4470 Recreation fees 0 296,431 0 0 296,431 310,377 (13,946) -4% 293,601 2,830 1% 4480 Community Center fees 0 334,615 0 0 334,615 312,422 22,193 7% 332,650 1,965 1% 4499 Total charges for services 693,300 683,968 9,332 1% 670,791 22,509 3% 4500 Fines and forfeits 0 291,423 0 0 291,423 256,600 34,823 14% 240,000 51,423 21% Miscellaneous: 4603 Investment earnings 0 256,581 0 0 256,581 239,470 17,111 7% 156,015 100,566 64% 4606 Other 0 81,884 0 0 81,884 85,767 (3,883) -5% 45,100 36,784 82% 4600 Total miscellaneous 338,465 325,237 13,228 4% 201,115 137,350 68% 4001 Total Revenues 15,588,921 14,415,082 1,173,839 8% 14,544,372 1,044,549 7% G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TB- GEN.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2007 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Expenditures General government: Mayor and council: Current: 41111 Personal services 47,326 0 0 0 47,326 46,866 (460) -1% 50,829 3,503 7% 41112 Materials and supplies 1,862 0 0 0 1,862 378 (1,484) - 393% 1,200 (662) -55% 41113 Services and other charges 71,732 0 0 0 71,732 91,141 19,409 21% 77,250 5,518 7% 41110 Total mayor and council 0 0 0 0 120,920 138,385 17,465 13% 129,279 8,359 6% Administrative (Manager, Clerk, HR) offices: Current: 41321 Personal services 453,686 0 0 0 453,686 420,472 (33,214) -8% 501,058 47,372 9% 41322 Materials and supplies 5,689 0 0 0 5,689 3,956 (1,733) -44% 6,850 1,161 17% 41323 Services and other charges 36,765 0 0 0 36,765 24,543 (12,222) -50% 29,125 (7,640) -26% 41320 Total administrative 0 0 0 0 496,140 448,971 (47,169) -11% 537,033 40,893 8% Elections and voter registration: Current: 41411 Personal services 58,749 0 0 0 58,749 54,992 (3,757) -7% 56,746 (2,003) -4% 41412 Materials and supplies 0 0 0 0 0 846 846 100% 1,000 1,000 100% 41413 Services and other charges 3,733 0 0 0 3,733 25,334 21,601 85% 28,900 25,167 87% 41410 Total elections 0 0 0 0 62,482 81,172 18,690 23% 86,646 24,164 28% Assessor's office: Current: 41551 Personal services 242,186 0 0 0 242,186 231,076 (11,110) -5% 249,824 7,638 3% 41552 Materials and supplies 2,118 0 0 0 2,118 3,884 1,766 45% 2,375 257 11% 41553 Services and other charges 40,795 0 0 0 40,795 39,481 (1,314) -3% 39,912 (883) -2% 41550 Total assessing 0 0 0 0 285,099 274,441 (10,658) -4% 292,111 7,012 2% Finance: Current: 41521 Personal services 447,495 0 0 0 447,495 436,940 (10,555) -2% 477,017 29,522 6% 41522 Materials and supplies 5,023 0 0 0 5,023 2,094 (2,929) - 140% 4,000 (1,023) -26% 41523 Services and other charges 9,048 0 0 0 9,048 4,932 (4,116) -83% 12,300 3,252 26% 41520 Total finance 0 0 0 0 461,566 443,966 (17,600) -4% 493,317 31,751 6% Legal: Current: 41611 Personal services 0 0 0 0 0 0 0 0 0 41612 Materials and supplies 0 0 0 0 0 0 0 0 0 41613 Services and other charges 373,757 0 0 0 373,757 321,332 (52,425) -16% 335,000 (38,757) -12% 41610 Total legal 0 0 0 0 373,757 321,332 (52,425) -16% 335,000 (38,757) -12% Government buildings: Current: 41941 Personal services 242,209 0 0 0 242,209 262,935 20,726 8% 272,443 30,234 11% 41942 Materials and supplies 71,628 0 0 0 71,628 62,455 (9,173) -15% 51,700 (19,928) -39% 41943 Services and other charges 407,719 0 0 0 407,719 377,832 (29,887) -8% 307,718 (100,001) -32% 41940 Total government buildings 0 0 0 0 721,556 703,222 (18,334) -3% 631,861 (89,695) -14% Information technology: Current: 41921 Personal services 187,119 0 0 0 187,119 178,605 (8,514) -5% 185,938 (1,181) -1% 41922 Materials and supplies 10,778 0 0 0 10,778 9,131 (1,647) -18% 14,100 3,322 24% 41923 Services and other charges 151,526 0 0 0 151,526 137,988 (13,538) -10% 170,510 18,984 11% 41920 Total information technology 0 0 0 0 349,423 325,724 (23,699) -7% 370,548 21,125 6% 41100 Total general government 2,870,943 2,737,213 (133,730) -5% 2,875,795 4,852 0% G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TB- GEN.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2007 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Public safety Police protection: Current: 42111 Personal services 4,876,333 0 0 0 4,876,333 4,644,058 (232,275) -5% 4,821,858 (54,475) -1% 42112 Materials and supplies 98,363 0 0 0 98,363 116,289 17,926 15% 109,172 10,809 10% 42113 Services and other charges 861,813 0 0 0 861,813 994,745 132,932 13% 861,672 (141) 0% 42110 Total police protection 0 0 0 0 5,836,509 5,755,092 (81,417) -1% 5,792,702 (43,807) -1% Fire protection: Current: 42211 Personal services 521,653 0 0 0 521,653 533,361 11,708 2% 521,954 301 0% 42212 Materials and supplies 81,048 0 0 0 81,048 56,831 (24,217) -43% 99,600 18,552 19% 42213 Services and other charges 269,311 0 0 0 269,311 269,385 74 0% 238,301 (31,010) -13% 42210 Total fire protection 0 0 0 0 872,012 859,577 (12,435) -1% 859,85 -1% Protective inspection: Current: 42411 Personal services 479,209 0 0 0 479,209 401,977 (77,232) -19% 437,027 (42,182) -10% 42412 Materials and supplies 10,185 0 0 0 10,185 6,914 (3,271) -47% 4,050 (6,135) - 151% 42413 Services and other charges 101,828 0 0 0 101,828 79,154 (22,674) -29% 122,759 20,931 17% 42410 Total protective inspection 0 0 0 0 591,222 488,045 (103,177) -21% 563,836 (27,386) -5% Emergency preparedness: Current: 42511 Personal services 48,782 0 0 0 48,782 46,380 (2,402) -5% 56,547 7,765 14% 42512 Materials and supplies 494 0 0 0 494 2,010 1,516 75% 2,400 1,906 79% 42513 Services and other charges 3,886 0 0 0 3,886 7,008 3,122 45% 6,065 2,179 36% 42510 Total emergency preparedness 0 0 0 0 53,162 55,398 2,236 4% 65,012 11,850 18% 42100 Total public safety 7,352,905 7,158,112 (194,793) -3% 7,281,405 (71,500) -1% Public works: Engineering department: Current: 43111 Personal services 533,907 0 0 0 533,907 374,834 (159,073) -42% 486,645 (47,262) -10% 43112 Materials and supplies 9,904 0 0 0 9,904 4,106 (5,798) - 141% 9,375 (529) -6% 43113 Services and other charges 40,089 0 0 0 40,089 35,610 (4,479) -13% 41,359 1,270 3% 43110 Total engineering department 0 0 0 0 583,900 414,550 (169,350) -41% 537,379 (46,521) -9% Street department: Current: 43221 Personal services 714,390 0 0 0 714,390 651,800 (62,590) -10% 741,016 26,626 4% 43222 Materials and supplies 105,267 0 0 0 105,267 106,659 1,392 1% 137,250 31,983 23% 43223 Services and other charges 563,828 0 0 0 563,828 523,548 (40,280) -8% 501,502 (62,326) -12% 43220 Total street department 0 0 0 0 1,383,485 1,282,007 (101,478) -8% 1,379,768 (3,717) 0% 43100 Total public works 1,967,385 1,696,557 (270,828) -16% 1,917,147 (50,238) -3% Community services: Social services: Current: 44111 Personal services 0 0 0 0 0 0 0 0 0 44112 Materials and supplies 0 0 0 0 0 0 0 0 0 44113 Services and other charges 74,389 0 0 0 74,389 123,172 48,783 40% 80,951 6,562 8% 44110 Total social services 0 0 0 0 74,389 123,172 48,783 40% 80,951 6,562 8% 44100 Total community services 74,389 123,172 48,783 40% 80,951 6,562 8% G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TB- GEN.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2007 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Parks and recreation: Administration: Current: 45011 Personal services 513,420 0 0 0 513,420 486,413 (27,007) -6% 494,220 (19,200) -4% 45012 Materials and supplies 13,200 0 0 0 13,200 9,701 (3,499) -36% 10,800 (2,400) -22% 45013 Services and other charges 51,302 0 0 0 51,302 52,928 1,626 3% 59,290 7,988 13% 45010 Total administration 0 0 0 0 577,922 549,042 (28,880) -5% 564,310 (13,612) -2% Adult programs: Current: 451111 Personal services 42,594 0 0 0 42,594 51,054 8,460 17% 60,533 17,939 30% 451112 Materials and supplies 17,088 0 0 0 17,088 17,599 511 3% 15,750 (1,338) -8% 451118 Cost of goods sold to public 21,174 0 0 0 21,174 14,903 (6,271) -42% 20,200 (974) -5% 451113 Services and other charges 124,165 0 0 0 124,165 127,494 3,329 3% 91,080 (33,085) -36% 45111 Total adult programs 0 0 0 0 205,021 211,050 6,029 3% 187,563 (17,458) -9% Teen programs: Current: 451121 Personal services 4,453 0 0 0 4,453 4,324 (129) -3% 3,462 (991) -29% 451122 Materials and supplies 517 0 0 0 517 590 73 12% 600 83 14% 451123 Services and other charges 0 0 0 0 0 0 0 0 0 45112 Total teen programs 0 0 0 0 4,970 4,914 (56) -1% 4,062 (908) -22% Youth programs: Current: 451131 Personal services 38,977 0 0 0 38,977 35,865 (3,112) -9% 36,664 (2,313) -6% 451132 Materials and supplies 9,707 0 0 0 9,707 9,273 (434) -5% 9,125 (582) -6% 451133 Services and other charges 0 0 0 0 0 0 0 150 150 100% 45113 Total youth programs 0 0 0 0 48,684 45,138 (3,546) -8% 45,939 (2,745) -6% General programs: Current: 451191 Personal services 4,051 0 0 0 4,051 4,375 324 7% 5,604 1,553 28% 451192 Materials and supplies 0 0 0 0 0 65 65 100% 70 70 100% 451193 Services and other charges 13,080 0 0 0 13,080 12,160 (920) -8% 8,000 (5,080) -64% 45119 Total general programs 0 0 0 0 17,131 16,600 (531) -3% 13,674 (3,457) -25% Community center: Current: 451221 Personal services 432,702 0 0 0 432,702 386,197 (46,505) -12% 418,225 (14,477) -3% 451222 Materials and supplies 6,562 0 0 0 6,562 17,936 11,374 63% 22,600 16,038 71% 451223 Services and other charges 79,661 0 0 0 79,661 75,142 (4,519) -6% 63,275 (16,386) -26% 45122 Total community center 0 0 0 0 518,925 479,275 (39,650) -8% 504,100 (14,825) -3% Park maintenance: Current: 452011 Personal services 529,199 0 0 0 529,199 490,127 (39,072) -8% 534,473 5,274 1% 452012 Materials and supplies 60,096 0 0 0 60,096 40,651 (19,445) -48% 61,475 1,379 2% 452013 Services and other charges 309,145 0 0 0 309,145 339,889 30,744 9% 284,401 (24,744) -9% 45201 Total park maintenance 0 0 0 0 898,440 870,667 (27,773) -3% 880,34 -2% 45200 Total parks and recreation 2,271,093 2,176,686 (94,407) -4% 2,199,997 (71,096) -3% G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TB- GEN.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2007 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Community development: Planning and Zoning: Current: 41911 Personal services 0 0 0 0 0 0 0 0 0 41912 Materials and supplies 0 0 0 0 0 0 0 0 0 41913 Services and other charges 0 0 0 0 0 0 0 0 0 41910 Total planning and zoning 0 0 0 0 0 0 0 0 0 Convention bureau: Current: 45311 Personal services 0 0 0 0 0 0 0 0 0 45312 Materials and supplies 0 0 0 0 0 0 0 0 0 45313 Services and other charges 335,729 0 0 0 335,729 350,919 15,190 4% 308,750 (26,979) -9% 45310 Total convention bureau 0 0 0 0 335,729 350,919 15,190 4% 308,750 (26,979) -9% 45300 Total community development 335,729 350,919 15,190 4% 308,750 (26,979) -9% Capital outlay General government 41115 Capital outlay - mayor /council 0 0 0 0 0 0 0 0 0 41325 Capital outlay - administrative 0 0 0 0 0 0 0 0 0 41415 Capital outlay - elections 0 0 0 0 0 0 0 0 0 41555 Capital outlay - assessing 0 0 0 0 0 0 0 0 0 41525 Capital outlay - finance 0 0 0 0 0 0 0 0 0 41945 Capital outlay - gov't buildings 112,283 0 0 0 112,283 9,680 (102,603) - 1060% 107,532 (4,751) -4% 41925 Capital outlay - info tech 0 0 0 0 0 0 0 0 0 41105 Total general government 112,283 9,680 (102,603) - 1060% 107,532 (4,751) -4% Public safety 42115 Capital outlay - police protection 6,569 0 0 0 6,569 18,707 12,138 65% 7,374 805 11% 42215 Capital outlay - fire protection 0 0 0 0 0 0 0 0 0 42415 Capital outlay - protective inspection 0 0 0 0 0 0 0 0 0 42515 Capital outlay - emergency preparedness 0 0 0 0 0 0 0 0 0 42105 Total public safety 6,569 18,707 12,138 65% 7,374 805 11% Public works 43115 Capital outlay - engineering department 0 0 0 0 0 84 84 100% 2,000 2,000 100% 43225 Capital outlay - street department 0 0 0 0 0 13,000 13,000 100% 0 0 43105 Total public works 0 13,084 13,084 100% 2,000 2,000 100% Parks and recreation 45015 Capitaloutlay - adminsitration 0 0 0 0 0 0 0 1,200 1,200 100% 451115 Capital outlay - adult programs 0 0 0 0 0 0 0 0 0 451125 Capital outlay - teen programs 0 0 0 0 0 0 0 0 0 451135 Capital outlay - youth programs 0 0 0 0 0 0 0 0 0 451195 Capital outlay - general programs 0 0 0 0 0 0 0 0 0 451225 Capital outlay - community center 12,883 0 0 0 12,883 6,414 (6,469) -101% 20,500 7,617 37% 452015 Capital outlay - park maintenance 9,537 0 0 0 9,537 5,694 (3,843) -67% 9,800 263 3% 45205 Total parks and recreation 22,420 12,108 (10,312) -85% 31,500 9,080 29% 49005 Total capital outlay 141,272 53,579 (87,693) - 164% 148,406 7,134 5% G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TB- GEN.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2007 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Nondepartmental: Expenditures not charges to departments: Current: 48141 Personal services 53,432 0 0 0 53,432 53,730 298 1% 59,631 6,199 10% 48142 Materials and supplies 18,910 0 0 0 18,910 23,002 4,092 18% 18,500 (410) -2% 48143 Services and other charges 282,506 0 0 0 282,506 287,235 4,729 2% 429,290 146,784 34% 48140 Total nondepartmental 0 0 0 0 354,848 363,967 9,119 3% 507,421 152,573 30% 45500 Total Expenditures 15,368,564 14,660,205 (708,359) -5% 15,319,872 (48,692) 0% Revenues Over (Under) Expenditures 220,357 (245,123) 465,480 - 190% (775,500) (555,143) 72% Other Financing Sources (Uses) 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4910 Transfers in - administrative services reimbursec 0 744,590 0 0 744,590 529,362 215,228 41% 845,500 100,910 12% 4915 Transfers in - from other funds 0 0 0 0 0 0 0 0 0 6482 Transfers out 531,723 0 0 0 (531,723) (70,000) (461,723) 660% (70,000) 461,723 - 660% 6485 Transfers out - general fund equity 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 212,867 459,362 (246,495) -54% 775,500 (562,633) -73% Net increase (decrease) in fund balance 433,224 214,239 218,985 102% 0 (1,117,776) 5000 Fund Balance- January 1 0 0 0 0 7,509,190 7,294,951 214,239 3% 7,294,951 214,239 3% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 7,509,190 7,294,951 214,239 3% 7,294,951 214,239 3% 5900 Fund Balance - December 31 25,228,071 25,228,069 161,701 161,703 7,942,414 7,509,190 433,224 6% 7,294,951 647,463 9% Fund Balance - Balance Sheet 7,942,414 7,509,190 Fund Balance - Rev /Exp Stmt. 7,942,414 7,509,190 Difference 0 0 Total Assets 9,033,913 8,509,285 Total Liabilities + Fund Bal. 9,033,913 8,509,285 Difference 0 0 Debits Credits Difference Trial Balance Totals 161,701 161,703 (2) Journal Entries Totals 161,701 161,703 (2) Difference 0 0 JE Journal Entry Screen 161,701 161,703 # ACCT Account Title Dr Debit Credit 3660 Undesignated Dr 1 4201 Liquor and beer Cr 1 4210 Vehicle dealer licenses Cr 1 4228 Miscellaneous licenses and permits Cr 1 4606 Other Cr #VALUE! Cr 1097 Cash and investments Dr 161,000 2335 Deposits payable Cr 161,000 record deposits from 90300 -2320 3660 Undesignated Dr 700 3550 Res. - Prepaid expenses Cr 700 reserve for prepaids 3660 Undesignated Cr 3610 Designated for working capital Cr rec /ass fund balance #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 161,701 161,703 G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TBS- TIF3.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #3 Special Revenue Fund 27800 December 31, 2007 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 12,754,462 0 0 0 12,754,462 20,306,745 (7,552,283) -37% 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 6,464 0 0 0 6,464 9,746 (3,282) -34% 1265 Delinquent taxes receivable 9,143 0 0 0 9,143 57,432 (48,289) -84% 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 410,000 (410,000) -100% 1320 Due from other governments 29,765 0 0 0 29,765 39,784 (10,019) -25% 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 1590 Asset held for resale 6,748,629 0 0 0 6,748,629 4,221,800 2,526,829 60% Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 19,548,463 25,045,507 (5,497,044) -22% Liabilities and Fund Balance Liabilities 2010 Accounts payable 14,691 75,813 0 0 61,122 37,723 (23,399) -62% 2060 Contracts payable 0 32,990 0 0 32,990 0 (32,990) 100% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 53,270 0 0 53,270 0 (53,270) 100% 2100 Accrued salaries and wages 0 621 0 0 621 881 260 30% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 6,757,772 0 0 6,757,772 4,279,232 (2,478,540) -58% 2900 Total Liabilities 6,905,775 4,317,836 (2,587,939) -60% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3570 Res. - Statutory housing oblig 0 0 0 3,234,327 3,234,327 2,979,067 (255,260) -9% 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 3,234,327 2,979,067 0 0% Unreserved 3630 Designated for economic development 0 0 0 9,408,361 9,408,361 0 9,408,361 100% 3640 Designated for stat housing oblig 0 0 0 0 0 0 0 3645 Designated for bonding covenants 0 0 0 0 0 8,537,255 (8,537,255) -100% 3651 Total designated 9,408,361 8,537,255 871,106 10% 3660 Undesignated 0 20,727,670 12,642,688 1 8,084,983 9,211,349 (1,126,366) -12% Net change to fund balance (8,084,983) 0 (8,084,983) 3676 Total undesignated 0 9,211,349 (9,211,349) -100% 3501 Total Fund Balance 12,642,688 20,727,671 (8,595,503) -41% 3990 Total Liabilities and Fund Balance 19,548,463 25,045,507 (5,497,044) -22% G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TBS- TIF3.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #3 Special Revenue Fund 27800 December 31, 2007 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues Taxes: 4050 Property taxes & MVHC 0 0 0 0 0 0 0 0 0 4154 Penalties and interest 0 0 0 0 0 0 0 0 0 4161 Lodging tax 0 0 0 0 0 0 0 0 0 4100 Total taxes 0 0 0 0 0 4150 Tax increments 0 1,701,717 0 0 1,701,717 1,604,155 97,562 6% 2,200,100 (498,383) -23% 4151 MVHC 0 5,753 0 0 5,753 5,839 (86) -1% 0 5,753 4160 Total tax increments 1,707,470 1,609,994 97,476 6% 2,200,100 (492,630) -22% Special assessments: 4601 Special assessments 0 0 0 0 0 0 0 0 0 4602 Penalties and interest 0 0 0 0 0 0 0 0 0 4610 Total special assessments 0 0 0 0 0 Intergovernmental: State: 4341 Local government aid 0 0 0 0 0 0 0 0 0 4346 Police pension aid 0 0 0 0 0 0 0 0 0 4347 PERA aid 0 0 0 0 0 0 0 0 0 4345 Fireperson pension aid 0 0 0 0 0 0 0 0 0 4352 Police training 0 0 0 0 0 0 0 0 0 4351 E -911 phone service 0 0 0 0 0 0 0 0 0 4343 Street maintenance aid 0 0 0 0 0 0 0 0 0 4349 Low income housing aid 0 0 0 0 0 0 0 0 0 4359 Miscellaneous grants 0 58,602 0 0 58,602 39,784 18,818 47% 0 58,602 4300 Total intergovernmental 58,602 39,784 18,818 47% 0 58,602 Charges for services: 4400 General government charges 0 0 0 0 0 0 0 0 0 4420 Public safety charges 0 0 0 0 0 0 0 0 0 4430 Public works charges 0 0 0 0 0 0 0 0 0 4470 Recreation fees 0 0 0 0 0 0 0 0 0 4480 Community Center fees 0 0 0 0 0 0 0 0 0 4399 Total charges for services 0 0 0 0 0 4500 Fines and forfeits 0 0 0 0 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 737,462 0 0 737,462 881,312 (143,850) -16% 320,000 417,462 130% 4605 Change in fair value of investments 0 0 0 0 0 0 0 0 0 4606 Other 0 47,390 0 0 47,390 0 47,390 100% 0 47,390 4600 Total miscellaneous 784,852 881,312 (96,460) -11% 320,000 464,852 145% 4001 Total Revenues 2,550,924 2,531,090 19,834 1% 2,520,100 30,824 1% G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TBS- TIF3.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #3 Special Revenue Fund 27800 December 31, 2007 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Expenditures Economic development: Current: 45301 Personal services 37,574 0 0 0 37,574 43,331 5,757 13% 0 (37,574) 45302 Materials and supplies 368 0 0 0 368 433 65 15% 0 (368) 45303 Services and other charges 6,164,658 3 0 1,179,136 4,985,519 682,810 (4,302,709) -630% 187,500 (4,798,019) -2559% 45300 Total economic development 0 0 0 0 5,023,461 726,574 (4,296,887) -591% 187,500 (4,835,961) -2579% 45305 Capital outlay 0 0 1,179,136 0 1,179,136 2,913,979 1,734,843 60% 0 (1,179,136) Debt service: 6601 Principal retirement 0 0 0 0 0 0 0 0 0 6611 Interest 0 0 0 0 0 0 0 0 0 6621 Fiscal agent fees 0 0 0 0 0 0 0 0 0 6631 Bond issuance costs 0 0 0 0 0 0 0 0 0 6600 Total debt service 0 0 0 0 0 45500 Total Expenditures 6,202,597 3,640,553 (2,562,044) -70% 187,500 (6,015,097) -3208% Revenues Over (Under) Expenditures (3,651,673) (1,109,463) (2,542,210) 229% 2,332,600 (1,319,073) -57% Other Financing Sources (Uses) 4931 Bond proceeds 0 0 0 0 0 0 0 0 0 4933 Discount on bond proceeds 0 0 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 4,433,310 0 0 0 (4,433,310) (1,887,804) (2,545,506) 135% (1,918,455) 2,514,855 -131% 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) (4,433,310) (1,887,804) (2,545,506) 135% (1,918,455) (2,514,855) 131% Net increase (decrease) in fund balance (8,084,983) (2,997,267) (5,087,716) 170% 414,145 (3,833,928) -926% 5000 Fund Balance- January 1 0 0 0 0 20,727,671 23,724,938 (2,997,267) -13% 23,724,938 (2,997,267) -13% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 20,727,671 23,724,938 (2,997,267) -13% 23,724,938 (2,997,267) -13% 5900 Fund Balance - December 31 30,199,064 30,199,063 13,821,824 13,821,825 12,642,688 20,727,671 (8,084,983) -39% 24,139,083 (11,496,395) -48% G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TBS- TIF3.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #3 Special Revenue Fund 27800 December 31, 2007 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 12,642,688 20,727,671 Fund Balance - Rev /Exp Stmt. 12,642,688 20,727,671 Difference 0 0 Total Assets 19,548,463 25,045,507 Total Liabilities + Fund Bal. 19,548,463 25,045,507 Difference 0 0 Debits Credits Difference Trial Balance Totals 13,821,824 13,821,825 (1) Journal Entries Totals 13,821,824 13,821,825 (1) Difference 0 0 JE Journal Entry Screen 13,821,824 13,821,825 # ACCT Account Title Dr Debit Credit 3660 Undesignated Cr 1 45303 Services and other charges Cr #VALUE! Cr 3660 Undesignated Dr 3,234,327 3570 Res. - Statutory housing oblig Cr 3,234,327 #VALUE! Cr #VALUE! Cr 45305 Capital outlay Dr 1,179,136 45303 Services and other charges Cr 1,179,136 #VALUE! Cr 3660 Undesignated Dr 9,408,361 3630 Designated for economic development Cr 9,408,361 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 13,821 824 13, 821, 825 G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TBD- SABNDS.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Special Assessment Bonds Debt Service Fund 30100 -30400 December 31, 2007 30700 -31400 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Assets and Other Debits 1095 Cash and investments 3,018,165 0 0 0 3,018,165 3,087,980 (69,815) -2% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 258 0 0 0 258 996 (738) -74% 1265 Delinquent taxes receivable 16,910 0 0 0 16,910 18,771 (1,861) -10% 1270 Special assessments 2,345,621 0 0 0 2,345,621 3,044,712 (699,091) -23% 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 5,380,954 6,152,459 (771,505) -13% 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 2,354,569 0 0 2,354,569 3,054,232 699,663 23% 2900 Total Liabilities 2,354,569 3,054,232 699,663 23% Fund balance Reserved for 3520 Res. - Debt service 0 3,098,227 71,842 0 3,026,385 3,098,227 (71,842) -2% 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 3,026,385 3,098,227 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 71,842 71,842 0 71,842 100% Net change to fund balance (71,842) 0 (71,842) 3676 Total undesignated 0 0 0 3501 Total Fund Balance 3,026,385 3,098,227 (71,842) -2% 3990 Total Liabilities and Fund Balance 5,380,954 6,152,459 (771,505) -13% G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TBD- SABNDS.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Special Assessment Bonds Debt Service Fund 30100 -30400 December 31, 2007 30700 -31400 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4100 Property taxes 0 2,140 0 0 2,140 111,874 (109,734) -98% 0 2,140 4610 Special assessments 0 882,121 0 0 882,121 924,087 (41,966) -5% 1,145,093 (262,972) -23% 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 0 117,381 0 0 117,381 106,850 10,531 10% 53,450 63,931 120% 4606 Other 0 0 0 0 0 0 0 0 0 4001 Total Revenues 1,001,642 1,142,811 (141,169) -12% 1,198,543 (196,901) -16% Expenditures General obligaton: Debt service: 6601 Principal 900,000 0 0 0 900,000 1,000,000 100,000 10% 900,000 0 0% 6611 Interest 162,486 0 0 0 162,486 167,284 4,798 3% 253,801 91,315 36% 6621 Fiscal agent fees 10,996 0 2 0 10,998 21,287 10,289 48% 13,500 2,502 19% 6631 Capital outlay 0 0 0 0 0 0 0 0 0 6600 Total debt service 1,073,484 1,188,571 115,087 10% 1,167,301 93,817 8% 45500 Total Expenditures 1,073,484 1,188,571 115,087 10% 1,167,301 93,817 8% Revenues Over (Under) Expenditures (71,842) (45,760) (26,082) 57% 31,242 (40,600) -130% Other Financing Sources (Uses) 4931 Bond proceeds 0 0 0 0 0 39,610 (39,610) -100% 0 0 4933 Discount on bonds 0 0 0 0 0 0 0 0 0 4915 Transfers in 327,731 327,731 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 39,610 (39,610) -100% 0 0 Net increase (decrease) in fund balance (71,842) (6,150) (65,692) 1068% 31,242 (40,600) -130% 5000 Fund Balance- January 1 0 0 0 0 3,098,227 3,104,377 (6,150) 0% 3,104,377 (6,150) 0% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 3,098,227 3,104,377 (6,150) 0% 3,104,377 (6,150) 0% 5900 Fund Balance - December 31 6,782,167 6,782,169 71,844 71,842 3,026,385 3,098,227 (71,842) -2% 3,135,619 (109,234) -3% G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TBD- SABNDS.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Special Assessment Bonds Debt Service Fund 30100 -30400 December 31, 2007 30700 -31400 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 3,026,385 3,098,227 Fund Balance - Rev /Exp Stmt. 3,026,385 3,098,227 Difference 0 0 Total Assets 5,380,954 6,152,459 Total Liabilities + Fund Bal. 5,380,954 6,152,459 Difference 0 0 Debits Credits Difference Trial Balance Totals 71,844 71,842 2 Journal Entries Totals 71,844 71,842 2 Difference 0 0 JE Journal Entry Screen 71,844 71,842 # ACCT Account Title Dr Debit Credit 6621 Fiscal agent fees Dr 2 #VALUE! Cr correct for rounding 3660 Undesignated Cr 71,842 3520 Res. - Debt service Dr 71,842 reclass fund balance #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr 71,844 71,842 G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TBC- INFRA.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Infrastructure Construction Capital Project Fund 40700 December 31, 2007 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 1,054,563 1,054,563 0 0 0 0 Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 79,254 61,709 0 0 17,545 16,330 1,215 7% 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 1,017,639 0 0 0 1,017,639 142,220 875,419 616% 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 1,035,184 158,550 876,634 553% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 17,325 0 0 17,325 44,910 27,585 61% 2060 Contracts payable 0 238,346 0 0 238,346 197,560 (40,786) -21% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2260 Interfund payable 0 0 0 1,054,563 1,054,563 262,206 (792,357) -302% 2100 Accrued salaries and wages 0 0 0 0 0 2,299 2,299 100% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 1,015,378 0 0 1,015,378 170,874 (844,504) -494% 2900 Total Liabilities 2,325,612 677,849 (1,647,763) -243% 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 0 334,218 334,218 178,158 (156,060) -88% 3510 Total reserved 334,218 178,158 (156,060) -88% 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 519,300 0 334,218 1 (853,517) (697,457) (156,060) 22% Net change to fund balance (771,129) 0 (771,129) 3677 Total undesignated (1,624,646) (697,457) (927,189) 133% 3501 Total Fund Balance (1,290,428) (519,299) (1,083,249) 209% 3990 Total Liabilities and Fund Balance 1,035,184 158,550 876,634 553% G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TBC- INFRA.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Infrastructure Construction Capital Project Fund 40700 December 31, 2007 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 0 482,292 0 0 482,292 290,484 191,808 66% 380,000 102,292 27% 4300 Intergovernmental 0 0 0 0 0 3,915 (3,915) -100% 0 0 4499 Charges for services 0 0 0 0 0 26,688 (26,688) -100% 0 0 4603 Investment earnings 0 0 0 0 0 881 (881) -100% 0 0 4606 Miscellaneous 5,907 41,194 1 0 35,286 1,240 34,046 2746% 11,000 24,286 221% 4001 Total Revenues 517,578 323,208 194,370 60% 391,000 126,578 32% 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 74,536 0 74,536 63,352 (11,184) -18% 0 (74,536) 43100 Total public works 0 0 0 0 74,536 63,352 (11,184) -18% 0 (74,536) 43105 Capital outlay 5,307,110 3,257,497 1 74,536 1,975,078 1,417,391 (557,687) -39% 7,151,800 5,176,722 72% General obligaton: Debt service: 6601 Principal 0 0 0 0 0 0 0 0 0 6611 Interest 0 0 0 0 0 0 0 0 0 6621 Fiscal agent fees 0 0 0 0 0 0 0 0 0 6631 Bond issuance costs 0 0 0 0 0 30,491 30,491 100% 0 0 6600 Total debt service 0 30,491 30,491 100% 0 0 48010 Total Expenditures 2,049,614 1,511,234 (538,380) -36% 7,151,800 5,102,186 71% Revenues Over (Under) Expenditures (1,532,036) (1,188,026) (344,010) 29% (6,760,800) (8,292,836) 123% Other Financing Sources (Uses) 4931 Bond proceeds 0 0 0 0 0 1,420,390 (1,420,390) -100% 0 0 4933 Discount on bonds 0 0 0 0 0 (445) 445 -100% 0 0 4915 Transfers in 0 760,907 0 0 760,907 147,907 613,000 414% 5,855,700 5,094,793 87% 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) 760,907 1,567,852 (806,945) -51% 5,855,700 (5,094,793) -87% Net increase (decrease) in fund balance (771,129) 379,826 (1,150,955) -303% (905,100) (13,387,629) 1479% 5000 Fund Balance- January 1 0 0 0 0 (519,299) (899,125) 379,826 -42% (899,125) 379,826 -42% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note (519,299) (899,125) 379,826 -42% (899,125) 379,826 -42% 5900 Fund Balance - December 31 6,929,210 6,929,211 1,463,319 1,463,318 (1,290428) (519,299) (771,129) 148% (1,804,225) 513,797 -28% G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TBC- INFRA.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Infrastructure Construction Capital Project Fund 40700 December 31, 2007 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet (1,290,428) (519,299) Fund Balance - Rev /Exp Stmt. (1,290,428) (519,299) Difference 0 0 Total Assets 1,035,184 158,550 Total Liabilities+ Fund Bal. 1,035,184 158,550 Difference 0 0 Debits Credits Difference Trial Balance Totals 1,463,319 1,463,318 1 Journal Entries Totals 1,463,319 1,463,318 1 Difference 0 0 JE Journal Entry Screen 1,463,319 1,463,318 # ACCT Account Title Dr Debit Credit 3660 Undesignated Cr 1 43105 Capital outlay Dr 1 4606 Miscellaneous Dr 1 #VALUE! Cr 43103 Services and other charges Dr 74,536 6631 Bond issuance costs Cr 43105 Capital outlay Cr 74,536 reclass non - capital expenditures per construction activity worksheet in capital assets #VALUE! Cr 1095 Cash and investments Dr 1,054,563 2260 Interfund payable Cr 1,054,563 #VALUE! Cr 3660 Undesignated Dr 334,218 3560 Res. - Committed contracts Cr 334,218 #VALUE! Cr 6631 Bond issuance costs Cr 4933 Discount on bonds Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 1,463,319 1,463,318 G:Wnnual Audit Files\2007 Audit \Trial balances \major \[TBE- LI QUO R.xIs]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Municipal Liquor Enterprise Fund 60900 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 1,199,465 0 0 0 1,199,465 949,471 249,994 26% 1200 Accounts receivable 9,357 0 0 0 9,357 7,780 1,577 20% 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 21,988 0 0 0 21,988 21,432 556 3% 1445 Inventories -at cost 508,450 0 0 0 508,450 511,212 (2,762) _1% 1600 Total Current Assets 1,739,260 1,489,895 249,365 17% Capital assets 1710 Land 0 0 0 0 0 0 0 1715 Land improvements 0 0 0 0 0 0 0 1720 Buildings and structures 192,771 0 0 0 192,771 192,771 0 0% 1755 Machinery and equipment 111,167 0 0 0 111,167 111,167 0 0% 1735 Mains and lines 0 0 0 0 0 0 0 1800 Accumulated depreciation 0 229,301 0 0 (229,301) (202,942) (26,359) 13% 1850 Net Capital Assets 74,637 100,996 (26,359) -26% 1900 Total Assets 1,813,897 1,590,891 223,006 14% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 83,412 0 0 83,412 123,777 40,365 33% 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 12,471 0 0 12,471 9,778 (2,693) -28% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 49,084 0 0 49,084 46,916 (2,168) -5% 2410 Deferred revenue 0 446 0 0 446 485 39 8% 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 145,413 180,956 35,543 20% 2900 Total Liabilities 145,413 180,956 35,543 20% G:Wnnual Audit Files\2007 Audit \Trial balances \major \[TBE- LI QUO R.xIs]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Municipal Liquor Enterprise Fund 60900 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 74,637 74,637 100,996 (26,359) -26% 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 1,409,933 74,637 2 1,335,298 1,308,939 26,359 2% Net change to net assets 258,549 258,549 3735 Total unrestricted 1,593,847 1,308,939 284,908 22% 3999 Total Net Assets 1,668,484 1,409,935 258,549 18% Operating Revenues 4700 Sales and user fees 0 5,474,634 0 0 5,474,634 5,158,987 (315,647) -6% 5500 Cost of sales 4,125,817 0 0 1 4,125,816 3,922,143 (203,673) -5% 4800 Total Operating Revenues 1,348,818 1,236,844 (111,974) -9% Operating Expenses 6100 Personal services 529,966 0 0 0 529,966 469,203 (60,763) -13% 6200 Supplies 24,279 0 0 0 24,279 25,291 1,012 4% 6300 Other services 157,556 0 0 0 157,556 151,072 (6,484) -4% 6360 Insurance 11,527 0 0 0 11,527 11,229 (298) -3% 6380 Utilities 36,669 0 0 0 36,669 37,106 437 1% 6412 Rent 245,407 0 0 0 245,407 242,801 (2,606) -1% 6494 Depreciation 26,359 0 0 0 26,359 26,359 0 0% 6400 Total Operating Expenses 1,031,763 963,061 (68,702) -7% 6450 Operating Income (Loss) 317,055 273,783 (43,272) -16% G:Wnnual Audit Files\2007 Audit \Trial balances \major \[TBE- LI QUO R.xIs]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Municipal Liquor Enterprise Fund 60900 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Nonoperating Revenues (Expenses) 4603 Interest earnings 0 53,219 0 0 53,219 37,095 (16,124) -43% 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 13,275 0 0 13,275 7,894 (5,381) -68% 6621 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expense 66,494 44,989 (21,505) -48% 6600 Income (Loss) Before Contributions and Transfers 383,549 318,772 (64,777) -20% 4940 Contributions 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 6482 Transfers out 125,000 0 0 0 (125,000) (125,000) 0 0% 6700 Change in Net Assets 258,549 193,772 (64,777) -33% 5000 Total net assets - January 1 0 0 0 0 1,409,935 1,216,163 (193,772) -16% 4950 Prior period adjustment 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 1,409,935 1,216,163 (193,772) -16% 5900 Total net assets - December 31 7,325,778 7,325,775 74,637 74,640 1,668,484 1,409,935 (258,549) -18% Net assets - Balance Sheet 1,668,484 1,409,935 Net assets - Rev /Exp Stmt. 1,668,484 1,409,935 Difference 0 0 Total Assets- Liabilities 1,668,484 1,409,935 Total Net Assets 1,668,484 1,409,935 Difference 0 0 Debits Credits Difference Trial Balance Totals 74,637 74,640 (3) Journal Entries Totals 74,637 74,640 (3) Difference 0 0 JE Journal entry screen 74,637 74,640 # ACCT Account Title Debit Credit 5500 Cost of sales Cr 1 3730 Unrestricted Cr 2 3730 Unrestricted Cr 4700 Sales and user fees Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr 3730 Unrestricted Dr 74,637 3500 Invested in capital assets, net of related deb Cr 74,637 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 74,637 74,640 G:Wnnual Audit Files\2007 Audit \Trial balances \major \[TBE- GOLF.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Golf Course Enterprise Fund 61300 December 31, 2007 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 50,970 0 0 0 50,970 81,900 (30,930) -38% 1200 Accounts receivable 82 82 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 2,588 0 0 0 2,588 1,784 804 45% 1600 Total Current Assets 53,558 83,684 (30,126) -36% Capital assets 1710 Land 1,390,402 0 0 0 1,390,402 1,390,402 0 0% 1715 Land improvements 40,258 0 0 0 40,258 40,258 0 0% 1720 Buildings and structures 487,946 0 0 0 487,946 487,946 0 0% 1755 Machinery and equipment 11,160 0 0 0 11,160 11,160 0 0% 1735 Mains and lines 0 0 0 0 0 0 0 1800 Accumulated depreciation 0 267,044 0 0 (267,044) (239,874) (27,170) 11% 1850 Net Capital Assets 1,662,722 1,689,892 (27,170) -2% 1900 Total Assets 1,716,280 1,773,576 (57,296) -3% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 1,168 0 0 1,168 560 (608) -109% 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 1,487 0 0 1,487 1,170 (317) -27% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 15 0 0 15 163 148 91% 2410 Deferred revenue 0 0 0 0 0 0 0 2610 Advances from other funds 0 792,488 0 0 792,488 792,488 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 795,158 794,381 (777) 0% 2900 Total Liabilities 795,158 794,381 (777) 0% G:Wnnual Audit Files\2007 Audit \Trial balances \major \[TBE- GOLF.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Golf Course Enterprise Fund 61300 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 1,662,722 1,662,722 1,689,892 (27,170) -2% 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 979,195 1,662,722 0 (683,527) (710,697) 27,170 -4% Net change to net assets (58,073) (58,073) 3735 Total unrestricted (741,600) (710,697) (30,903) 4% 3999 Total Net Assets 921,122 979,195 (58,073) -6% Operating Revenues 4700 Sales and user fees 0 252,619 0 1 252,620 250,339 (2,281) -1% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 252,620 250,339 (2,281) -1% Operating Expenses 6100 Personal services 139,344 0 0 0 139,344 130,070 (9,274) -7% 6200 Supplies 44,718 0 0 0 44,718 14,895 (29,823) -200% 6300 Other services 76,487 32 0 0 76,455 87,623 11,168 13% 6360 Insurance 6,600 0 0 0 6,600 7,433 833 11% 6380 Utilities 19,969 0 0 0 19,969 18,873 (1,096) -6% 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 27,170 0 0 0 27,170 27,170 0 0% 6400 Total Operating Expenses 314,256 286,064 (28,192) -10% 6450 Operating Income (Loss) (61,636) (35,725) 25,911 -73% G:Wnnual Audit Files\2007 Audit \Trial balances \major \[TBE- GOLF.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Golf Course Enterprise Fund 61300 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Nonoperating Revenues (Expenses) 4603 Interest earnings 0 3,445 0 0 3,445 2,252 (1,193) -53% 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 0 118 0 0 118 105 (13) -12% 6621 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expense 3,563 2,357 (1,206) -51% 6600 Income (Loss) Before Contributions and Transfers (58,073) (33,368) 24,705 -74% 4940 Contributions 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 49,000 49,000 100% 6482 Transfers out 0 0 0 0 0 0 0 6700 Change in Net Assets (58,073) 15,632 73,705 472% 5000 Total net assets - January 1 0 0 0 0 979,195 963,563 (15,632) -2% 4950 Prior period adjustment 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 979,195 963,563 (15,632) -2% 5900 Total net assets - December 31 2,297,694 2,297,693 1,662,722 1,662,723 921,122 979,195 58,073 6% Net assets - Balance Sheet 921,122 979,195 Net assets - Rev /Exp Stmt. 921,122 979,195 Difference 0 0 Total Assets- Liabilities 921,122 979,195 Total Net Assets 921,122 979,195 Difference 0 0 Debits Credits Difference Trial Balance Totals 1,662,722 1,662,723 (1) Journal Entries Totals 1,662,722 1,662,723 (1) Difference 0 0 JE Journal entry screen 1,662,722 1,662,723 # ACCT Account Title Debit Credit 4700 Sales and user fees Cr 1 6200 Supplies Cr #VALUE! Cr 3730 Unrestricted Dr 1,662,722 3500 Invested in capital assets, net of related deb Cr 1,662,722 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 1,662,722 1,662,723 G:Wnnual Audit Files\2007 Audit \Trial balances \major \[TBE- EBHC.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown Heritage Center Enterprise Fund 61700 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 1,151,030 0 0 0 1,151,030 1,141,255 9,775 1% 1200 Accounts receivable 315,236 8,406 0 0 306,830 223,561 83,269 37% 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 4,668 0 0 0 4,668 5,499 (831) -15% 1445 Inventories -at cost 30,820 0 0 0 30,820 27,101 3,719 14% 1600 Total Current Assets 1,493,348 1,397,416 95,932 7% Capital assets 1710 Land 1,493,300 0 0 0 1,493,300 1,493,300 0 0% 1715 Land improvements 327,830 0 0 0 327,830 327,830 0 0% 1720 Buildings and structures 11,039,134 0 0 0 11,039,134 11,039,134 0 0% 1755 Machinery and equipment 195,529 0 0 0 195,529 195,529 0 0% 1735 Mains and lines 0 0 0 0 0 0 0 1800 Accumulated depreciation 0 6,313,397 0 0 (6,313,397) (5,735,862) (577,535) 10% 1850 Net Capital Assets 6,742,396 7,319,931 (577,535) -8% 1900 Total Assets 8,235,744 8,717,347 (481,603) -6% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 36,010 0 0 36,010 49,712 13,702 28% 2060 Contracts payable 0 173,356 0 0 173,356 180,247 6,891 4% 2330 Deposits payable 0 220,240 0 0 220,240 242,810 22,570 9% 2100 Accrued salaries and wages 0 16,937 0 0 16,937 16,745 (192) _1% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 19,574 0 0 19,574 18,658 (916) -5% 2410 Deferred revenue 0 1,600 0 0 1,600 1,600 0 0% Total Current Liabilities Payable 2650 from Current Assets 467,717 509,772 42,055 8% 2900 Total Liabilities 467,717 509,772 42,055 8% G:Wnnual Audit Files\2007 Audit \Trial balances \major \[TBE- EBHC.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown Heritage Center Enterprise Fund 61700 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 6,742,396 6,742,396 7,319,931 (577,535) -8% 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 1,227,004 9,434,580 6,742,397 0 1,465,179 887,644 577,535 65% Net change to net assets (439,548) 0 (439,548) 3735 Total unrestricted 1,025,631 887,644 137,987 16% 3999 Total Net Assets 7,768,027 8,207,575 (439,548) -5% Operating Revenues 4700 Sales and user fees 13,764 4,339,060 0 0 4,325,296 4,260,168 (65,128) -2% 5500 Cost of sales 2,162,075 0 0 0 2,162,075 2,128,951 (33,124) -2% 4800 Total Operating Revenues 2,163,221 2,131,217 (32,004) -2% Operating Expenses 6100 Personal services 909,332 0 0 0 909,332 881,578 (27,754) -3% 6200 Supplies 142,428 0 0 0 142,428 156,069 13,641 9% 6300 Other services 546,476 12,466 0 2 534,008 552,399 18,391 3% 6360 Insurance 48,179 0 0 0 48,179 44,640 (3,539) -8% 6380 Utilities 220,430 0 0 0 220,430 221,342 912 0% 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 577,535 0 0 0 577,535 578,401 866 0% 6400 Total Operating Expenses 2,431,912 2,434,429 2,517 0% 6450 Operating Income (Loss) (268,691) (303,212) (34,521) 11% G:Wnnual Audit Files\2007 Audit \Trial balances \major \[TBE- EBHC.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown Heritage Center Enterprise Fund 61700 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Nonoperating Revenues (Expenses) 4603 Interest earnings 0 54,331 0 0 54,331 46,479 (7,852) -17% 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 4,812 0 0 4,812 37,644 32,832 87% 6621 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expense 59,143 84,123 24,980 30% 6600 Income (Loss) Before Contributions and Transfers (209,548) (219,089) (9,541) 4% 4912 Contributions 0 0 0 0 0 40,903 40,903 100% 4915 Transfers in 0 0 0 0 0 0 0 6482 Transfers out 230,000 0 0 0 (230,000) (300,000) (70,000) 23% 6700 Change in Net Assets (439,548) (478,186) (38,638) 8% 5000 Total net assets - January 1 0 0 0 0 8,207,575 8,685,761 478,186 6% 4950 Prior period adjustment 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 8,207,575 8,685,761 478,186 6% 5900 Total net assets - December 31 20,634,770 20,634,769 6,742,397 6,742,398 7,768,027 8,207,575 439,548 5% Net assets - Balance Sheet 7,768,027 8,207,575 Net assets - Rev /Exp Stmt. 7,768,027 8,207,575 Difference 0 0 Total Assets - Liabilities 7,768,027 8,207,575 Total Net Assets 7,768,027 8,207,575 Difference 0 0 Debits Credits Difference Trial Balance Totals 6,742,397 6,742,398 (1) Journal Entries Totals 6,742,397 6,742,398 (1) Difference 0 0 JE Journal entry screen 6,742,397 6,742,398 # ACCT Account Title Debit Credit 3730 Unrestricted Dr 1 6300 Other services Cr 2 #VALUE! Cr 3730 Unrestricted Dr 6,742,396 3500 Invested in capital assets, net of related deb Cr 6,742,396 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 6,742,397 6,742,398 G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TBE- WTR.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Water Utility Enterprise Fund 60100 December 31, 2007 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 2,068,788 0 0 0 2,068,788 1,811,509 257,279 14% 1200 Accounts receivable 461,937 1,643 0 0 460,294 380,020 80,274 21% 1270 Special assessments receivable 459,133 0 0 0 459,133 350,856 108,277 31% 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 500 0 0 0 500 500 0 0% 1445 Inventories -at cost 16,070 0 0 0 16,070 18,649 (2,579) -14% 1600 Total Current Assets 3,004,785 2,561,534 443,251 17% Capital assets 1710 Land 23,093 0 0 0 23,093 23,093 0 0% 1715 Land improvements 0 0 0 0 0 0 0 1720 Buildings and structures 3,033,212 0 0 0 3,033,212 3,033,212 0 0% 1755 Machinery and equipment 128,668 0 0 0 128,668 128,668 0 0% 1735 Mains and lines 15,946,152 0 0 0 15,946,152 15,268,189 677,963 4% 1799 Construction in progress 576,662 0 0 0 576,662 677,964 (101,302) -15% 1800 Accumulated depreciation 0 11,062,475 0 0 (11,062,475) (10,476,013) (586,462) 6% 1850 Net Capital Assets 8,645,312 8,655,113 (9,801) 0% 1900 Total Assets 11,650,097 11,216,647 433,450 4% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 2,328 46,157 0 0 43,829 44,359 530 1% 2060 Contracts payable 0 0 0 0 0 0 0 2330 Deposits payable 0 700 0 0 700 50 (650) -1300% 2100 Accrued salaries and wages 0 9,592 0 0 9,592 7,399 (2,193) -30% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 896 0 0 896 634 (262) -41% 2400 Deferred revenue 0 128,960 0 0 128,960 122,819 (6,141) -5% 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 183,977 175,261 (8,716) -5% 2900 Total Liabilities 183,977 175,261 (8,716) -5% G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TBE- WTR.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Water Utility Enterprise Fund 60100 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 8,645,312 8,645,312 8,655,113 (9,801) 0% 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 11,041,386 8,645,312 0 2,396,074 2,386,273 9,801 0% Net change to net assets 424,734 0 424,734 3735 Total unrestricted 2,820,808 2,386,273 434,535 18% 3999 Total Net Assets 11,466,120 11,041,386 424,734 4% Operating Revenues 4700 Sales and user fees 9,246 2,049,331 406 0 2,039,679 1,881,454 (158,225) -8% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 2,039,679 1,881,454 (158,225) -8% Operating Expenses 6100 Personal services 425,870 0 0 1 425,869 377,065 (48,804) -13% 6200 Supplies 156,404 0 0 0 156,404 142,843 (13,561) -9% 6300 Other services 385,303 0 0 0 385,303 372,014 (13,289) -4% 6360 Insurance 12,589 0 0 0 12,589 12,787 198 2% 6380 Utilities 151,237 0 0 0 151,237 151,428 191 0% 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 586,462 0 0 0 586,462 578,159 (8,303) -1% 6400 Total Operating Expenses 1,717,864 1,634,296 (83,568) -5% 6450 Operating Income (Loss) 321,815 247,158 (74,657) -30% G:Wnnual Audit Files \2007 Audit \Trial balances \major \[TBE- WTR.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Water Utility Enterprise Fund 60100 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Nonoperating Revenues (Expenses) 4603 Interest earnings 0 78,668 0 0 78,668 67,357 (11,311) -17% 4610 Special assessments 0 18,695 0 0 18,695 21,502 2,807 13% 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 4606 Other revenue 0 5,150 0 406 5,556 3,419 (2,137) -63% 6621 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expenses) 102,919 92,278 (10,641) -12% 6600 Income (Loss) Before Contributions and Transfers 424,734 339,436 (85,298) -25% 4912 Contributions 0 0 0 0 0 (59,511) (59,511) 100% 4916 Capital asset transfers 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 (42,826) (42,826) 100% 6700 Change in Net Assets 424,734 237,099 (187,635) -79% 5000 Total net assets - January 1 0 0 0 0 11,041,386 10,804,287 (237,099) -2% 4950 Prior period adjustment 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 11,041,386 10,804,287 (237,099) -2% 5900 Total net assets - December 31 24,443,654 24,443,653 8,645,718 8,645,719 11,466,120 11,041,386 (424,734) -4% Net assets - Balance Sheet 11,466,120 11,041,386 Net assets - Rev /Exp Stmt. 11,466,120 11,041,386 Difference 0 0 Total Assets - Liabilities 11,466,120 11,041,386 Total Net Assets 11,466,120 11,041,386 Difference 0 0 Debits Credits Difference Trial Balance Totals 8,645,718 8,645,719 (1) Journal Entries Totals 8,645,718 8,645,719 (1) Difference 0 0 JE Journal entry screen 8,645,718 8,645,719 # ACCT Account Title Debit Credit 6100 Personal services Cr 1 6200 Supplies Cr 6300 Other services Cr 4700 Sales and user fees Dr 406 4606 Other revenue Cr 406 reclass true misc revenue from refunds & reimbursements 3730 Unrestricted Dr 8,645,312 3500 Invested in capital assets, net of related deb Cr 8,645,312 reclass net assets Cr 6482 Transfers out Cr 4912 Contributions Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 8,645,718 8,645,719 G:Wnnual Audit Files\2007 Audit \Trial balances \major \[TBE- SANSWR.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Sanitary Sewer Utility Enterprise Fund 60200 December 31, 2007 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 2,464,116 0 0 0 2,464,116 1,926,733 537,383 28% 1200 Accounts receivable 771,418 0 0 0 771,418 816,289 (44,871) -5% 1270 Special assessments receivable 2,083 0 0 0 2,083 2,343 (260) -11 % 1320 Due from other governments 0 0 0 0 0 93,811 (93,811) -100% 1300 Due from other funds 0 0 0 0 0 0 0 1500 Prepaid items 154,772 0 0 0 154,772 149,850 4,922 3% 1445 Inventories -at cost 0 0 0 0 0 0 0 1600 Total Current Assets 3,392,389 2,989,026 403,363 13% Capital assets 1710 Land 3,389 0 0 0 3,389 3,389 0 0% 1715 Land improvements 0 0 0 0 0 0 0 1720 Buildings and structures 2,705,423 0 0 0 2,705,423 2,710,146 (4,723) 0% 1755 Machinery and equipment 179,130 0 0 0 179,130 179,130 0 0% 1735 Mains and lines 14,322,663 0 0 0 14,322,663 13,657,909 664,754 5% 1799 Construction in progress 434,687 0 0 0 434,687 658,069 (223,382) -34% 1800 Accumulated depreciation 0 8,591,385 0 0 (8,591,385) (8,065,730) (525,655) 7% 1850 Net Capital Assets 9,053,907 9,142,913 (89,006) _1% 1900 Total Assets 12,446,296 12,131,939 314,357 3% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 8,857 0 0 8,857 33,577 24,720 74% 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 2,932 0 0 2,932 3,738 806 22% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 580,465 580,465 0 580,465 580,465 100% 2410 Deferred revenue 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 11,789 617,780 605,991 98% 2900 Total Liabilities 11,789 617,780 605,991 98% G:Wnnual Audit Files\2007 Audit \Trial balances \major \[TBE- SANSWR.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Sanitary Sewer Utility Enterprise Fund 60200 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 9,053,907 9,053,907 9,142,913 (89,006) -1% 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 12,094,624 9,634,372 0 2,460,252 2,371,246 89,006 4% Net change to net assets 920,348 0 920,348 3735 Total unrestricted 3,380,600 2,371,246 1,009,354 43% 3999 Total Net Assets 12,434,507 11,514,159 920,348 8% Operating Revenues 4700 Sales and user fees 0 3,272,528 0 0 3,272,528 3,092,574 (179,954) -6% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 3,272,528 3,092,574 (179,954) -6% Operating Expenses 6100 Personal services 169,781 0 0 0 169,781 148,811 (20,970) -14% 6200 Supplies 16,262 0 0 0 16,262 11,466 (4,796) -42% 6300 Other services 2,759,876 0 0 580,467 2,179,409 2,485,479 306,070 12% 6360 Insurance 5,329 0 0 0 5,329 5,729 400 7% 6380 Utilities 35,572 0 0 0 35,572 30,934 (4,638) -15% 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 525,655 0 0 0 525,655 503,231 (22,424) -4% 6400 Total Operating Expenses 2,932,008 3,185,650 253,642 8% 6450 Operating Income (Loss) 340,520 (93,076) (433,596) 466% G:Wnnual Audit Files\2007 Audit \Trial balances \major \[TBE- SANSWR.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Sanitary Sewer Utility Enterprise Fund 60200 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Nonoperating Revenues (Expenses) 4603 Interest earnings 0 115,955 0 0 115,955 106,275 (9,680) -9% 4610 Special assessments 0 166 0 0 166 184 18 10% 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 4606 Other revenue 0 1,984 0 0 1,984 93,811 91,827 98% 6621 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expense 118,105 200,270 82,165 41% 6600 Income (Loss) Before Contributions and Transfers 458,625 107,194 (351,431) -328% 4912 Contributions 0 0 0 0 0 0 0 4916 Capital asset transfers 0 0 0 0 0 0 0 4915 Transfers in 0 461,723 0 0 461,723 29,755 (431,968) -1452% 6482 Transfers out 0 0 0 0 0 (13,071) (13,071) 100% 6700 Change in Net Assets 920,348 123,878 (796,470) -643% 5000 Total net assets - January 1 0 0 0 0 11,514,159 11,390,281 (123,878) -1% 4950 Prior period adjustment 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 11,514,159 11,390,281 (123,878) -1% 5900 Total net assets - December 31 24,550,156 24,550,154 10,214,837 10,214,839 12,434,507 11,514,159 (920,348) -8% Net assets - Balance Sheet 12,434,507 11,514,159 Net assets - Rev /Exp Stmt. 12,434,507 11,514,159 Difference 0 0 Total Assets - Liabilities 12,434,507 11,514,159 Total Net Assets 12,434,507 11,514,159 Difference 0 0 Debits Credits Difference Trial Balance Totals 10,214,837 10,214,839 (2) Journal Entries Totals 10,214,837 10,214,839 (2) Difference 0 0 JE Journal entry screen 10,214,837 10,214,839 # ACCT Account Title Debit Credit 6300 Other services Cr 2 3730 Unrestricted Dr 9,053,907 3500 Invested in capital assets, net of related deb Cr 9,053,907 reclass net assets 4915 Transfers in Cr 6482 Transfers out Cr #VALUE! Cr 3730 Unrestricted Dr 580,465 2250 Due to other governments Cr 580,465 #VALUE! Cr 2250 Due to other governments Dr 580,465 6300 Other services Cr 580,465 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 10, 214, 837 10, 214, 839 G:Wnnual Audit Files\2007 Audit \Trial balances \major \[TBE- STRMSWR.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Storm Sewer Utility Enterprise Fund 65100 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 1,380,820 0 0 0 1,380,820 1,353,496 27,324 2% 1200 Accounts receivable 332,084 0 0 0 332,084 333,141 (1,057) 0% 1270 Special assessments receivable 231 0 0 0 231 231 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 1,713,135 1,686,868 26,267 2% Capital assets 1710 Land 287,158 0 0 0 287,158 287,158 0 0% 1715 Land improvements 0 0 0 0 0 0 0 1720 Buildings and structures 0 0 0 0 0 0 0 1755 Machinery and equipment 0 0 0 0 0 0 0 1735 Mains and lines 18,301,381 0 0 0 18,301,381 13,598,030 4,703,351 35% 1799 Construction in progress 1,282,944 0 0 0 1,282,944 579,058 703,886 122% 1800 Accumulated depreciation 0 5,583,565 0 0 (5,583,565) (3,124,595) (2,458,970) 79% 1850 Net Capital Assets 14,287,918 11,339,651 2,948,267 26% 1900 Total Assets 16,001,053 13,026,519 2,974,534 23% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 3,469 0 0 3,469 1,607 (1,862) -116% 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 1,549 0 0 1,549 1,353 (196) -14% 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 5,018 2,960 (2,058) -70% 2900 Total Liabilities 5,018 2,960 (2,058) -70% G:Wnnual Audit Files\2007 Audit \Trial balances \major \[TBE- STRMSWR.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Storm Sewer Utility Enterprise Fund 65100 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 14,287,918 14,287,918 11,339,651 2,948,267 26% 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 13,023,559 14,287,918 0 (1,264,359) 1,683,908 (2,948,267) -175% Net change to net assets 2,972,476 0 2,972,476 3735 Total unrestricted 1,708,117 1,683,908 24,209 1% 3999 Total Net Assets 15,996,035 13,023,559 2,972,476 23% Operating Revenues 4700 Sales and user fees 0 1,412,548 0 0 1,412,548 1,323,607 (88,941) -7% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 1,412,548 1,323,607 (88,941) -7% Operating Expenses 6100 Personal services 85,943 157 0 0 85,786 59,162 (26,624) -45% 6200 Supplies 9,626 0 1 0 9,627 18,638 9,011 48% 6300 Other services 291,957 0 0 0 291,957 334,542 42,585 13% 6360 Insurance 2,780 0 0 0 2,780 2,577 (203) -8% 6380 Utilities 0 0 0 0 0 0 0 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 734,525 0 0 0 734,525 540,962 (193,563) -36% 6400 Total Operating Expenses 1,124,675 955,881 (168,794) -18% 6450 Operating Income (Loss) 287,873 367,726 79,853 22% G:Wnnual Audit Files\2007 Audit \Trial balances \major \[TBE- STRMSWR.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Storm Sewer Utility Enterprise Fund 65100 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Nonoperating Revenues (Expenses) 4603 Interest earnings 0 92,298 0 0 92,298 70,739 (21,559) -30% 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 92,298 70,739 (21,559) -30% 6600 Income (Loss) Before Contributions and Transfers 380,171 438,465 58,294 13% 4912 Contributions 0 193,157 0 0 193,157 324,771 131,614 41% 4916 Capital asset transfers 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 (176,011) (176,011) 100% 6700 Change in Net Assets 573,328 587,225 13,897 2% 5000 Total net assets - January 1 0 0 0 0 13,023,559 12,436,334 (587,225) -5% 4950 Prior period adjustment 0 2,399,148 0 0 2,399,148 0 (2,399,148) 100% 5510 Total net assets - January 1 as restated 15,422,707 12,436,334 (2,986,373) -24% 5900 Total net assets - December 31 22,709,449 22,709,450 14,287,919 14,287,918 15,996,035 13,023,559 (2,972,476) -23% Net assets - Balance Sheet 15,996,035 13,023,559 Net assets - Rev /Exp Stmt. 15,996,035 13,023,559 Difference 0 0 Total Assets - Liabilities 15,996,035 13,023,559 Total Net Assets 15,996,035 13,023,559 Difference 0 0 Debits Credits Difference Trial Balance Totals 14,287,919 14,287,918 1 Journal Entries Totals 14,287,919 14,287,918 1 Difference 0 0 JE Journal entry screen 14,287,919 14,287,918 # ACCT Account Title Debit Credit #VALUE! Cr 6200 Supplies Dr 1 3730 Unrestricted Dr 14,287,918 3500 Invested in capital assets, net of related deb Cr 14,287,918 reclass net assets #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 14,287,919 14,287,918