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HomeMy WebLinkAboutTBs - Nonmajor Funds G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- HRA.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance HRA Special Revenue Fund 20200 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 0 0 0 0 0 0 Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 2,289 0 0 0 2,289 1,984 305 15% 1265 Delinquent taxes receivable 15,489 0 0 0 15,489 13,248 2,241 17% 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 17,778 15,232 2,546 17% 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 15,489 0 0 15,489 13,248 (2,241) -17% 2900 Total Liabilities 15,489 13,248 (2,241) -17% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3630 Designated for economic development 0 0 0 2,289 2,289 1,984 305 15% 3650 Total designated 2,289 1,984 305 15% 3660 Undesignated 0 1,984 2,289 0 (305) 0 (305) 100% Net change to fund balance 305 0 305 3675 Total undesignated 0 0 0 3501 Total Fund Balance 2,289 1,984 305 15% 3990 Total Liabilities and Fund Balance 17,778 15,232 2,546 17% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- HRA.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance HRA Special Revenue Fund 20200 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 0 248,833 0 0 248,833 239,268 9,565 4% 265,000 (16,167) -6% 4051 MVHC 0 13,905 0 1 13,906 15,533 (1,627) -10% 0 13,906 4154 Penalties and interest 0 0 0 0 0 0 0 0 0 4100 Total taxes 262,739 254,801 7,938 3% 265,000 (2,261) -1% Miscellaneous: 4603 Investment earnings 0 0 0 0 0 0 0 0 0 4605 Change in fair value of investments 0 0 0 0 0 0 0 0 0 4606 Other 0 0 0 0 0 0 0 0 0 4600 Total miscellaneous 0 0 0 0 0 4001 Total Revenues 262,739 254,801 7,938 3% 265,000 (2,261) -1% Expenditures Economic development: Current: 45301 Personal services 0 0 0 0 0 0 0 0 0 45302 Materials and supplies 0 0 0 0 0 0 0 0 0 45303 Services and other charges 395 0 0 0 395 0 (395) 100% 0 (395) 45309 Total current 0 0 0 0 395 0 (395) 100% 0 (395) 45305 Capital outlay 0 0 0 0 0 0 0 0 0 Total convention bureau 395 0 (395) 100% 0 (395) 45300 Total economic development 395 0 (395) 100% 0 (395) Nondepartmental: Expenditures not charges to departments: Current: 48141 Personal services 0 0 0 0 0 0 0 0 0 48142 Materials and supplies 0 0 0 0 0 0 0 0 0 48143 Services and other charges 0 0 0 0 0 0 0 0 0 48149 Total current 0 0 0 0 0 0 0 0 0 48145 Capital outlay 0 0 0 0 0 0 0 0 0 48140 Total nondepartmental 0 0 0 0 0 45500 Total Expenditures 395 0 (395) 100% 0 (395) Revenues Over (Under) Expenditures 262,344 254,801 7,543 3% 265,000 (2,656) _1% Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 262,039 0 0 0 (262,039) (253,405) (8,634) 3% (265,000) (2,961) 1% 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) (262,039) (253,405) (8,634) 3% (265,000) 2,961 _1% Net increase (decrease) in fund balance 305 1,396 (1,091) -78% 0 305 5000 Fund Balance- January 1 0 0 0 0 1,984 588 1,396 237% 1,984 0 0% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 1,984 588 1,396 237% 1,984 0 0% 5900 Fund Balance - December 31 280,212 280,211 2,289 2,290 2,289 1,984 305 15% 1,984 305 15% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- HRA.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance HRA Special Revenue Fund 20200 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 2,289 1,984 Fund Balance - Rev /Exp Stmt. 2,289 1,984 Difference 0 0 Total Assets 17,778 15,232 Total Liabilities + Fund Bal. 17,778 15,232 Difference 0 0 Debits Credits Difference Trial Balance Totals 2,289 2,290 (1) Journal Entries Totals 2,289 2,290 (1) Difference 0 0 JE Journal Entry Screen 2,289 2,290 # ACCT Account Title Dr Debit Credit 1095 Cash and investments Cr 1255 Current taxes receivable Cr transfer balance sheet to EDA 4051 MVHC Cr 1 #VALUE! Cr 3660 Undesignated Dr 2,289 3630 Designated for economic development Cr 2,289 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 2,289 2,290 G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- EDA.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance EDA Special Revenue Fund 20300 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 1,831,552 0 0 0 1,831,552 1,824,739 6,813 0% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 1590 Assets held for resale 37,000 0 0 0 37,000 37,000 0 0% Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 1,868,552 1,861,739 6,813 0% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 13,586 0 0 13,586 189 (13,397) -7088% 2200 Due to other funds 0 0 0 0 0 60,000 60,000 100% 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 3,941 0 0 3,941 2,723 (1,218) -45% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 37,000 0 0 37,000 37,000 0 0% 2900 Total Liabilities 54,527 99,912 45,385 45% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3630 Designated for economic development 0 0 0 1,814,025 1,814,025 1,761,827 52,198 3% 3650 Total designated 1,814,025 1,761,827 52,198 3% 3660 Undesignated 0 1,761,827 1,814,025 0 (52,198) 0 (52,198) 100% Net change to fund balance 52,198 0 52,198 3675 Total undesignated 0 0 0 3501 Total Fund Balance 1,814,025 1,761,827 52,198 3% 3990 Total Liabilities and Fund Balance 1,868,552 1,861,739 6,813 0% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- EDA.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance EDA Special Revenue Fund 20300 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 4100 Total taxes 0 0 0 0 0 4300 Intergovernmental 0 0 0 0 0 5,842 (5,842) -100% 0 0 Miscellaneous: 4603 Investment earnings 0 83,636 0 0 83,636 76,041 7,595 10% 18,000 65,636 365% 4606 Other 0 2,109 0 0 2,109 116,947 (114,838) -98% 0 2,109 4600 Total miscellaneous 85,745 192,988 (107,243) -56% 18,000 67,745 376% 4001 Total Revenues 85,745 198,830 (113,085) -57% 18,000 67,745 376% Expenditures General government: Economic development: Current: 45301 Personal services 160,212 0 0 0 160,212 142,022 (18,190) -13% 201,925 41,713 21% 45302 Materials and supplies 2,018 0 0 0 2,018 79 (1,939) -2454% 3,650 1,632 45% 45303 Services and other charges 133,357 0 0 0 133,357 145,581 12,224 8% 72,212 (61,145) -85% 45309 Total current 0 0 0 0 295,587 287,682 (7,905) -3% 277,787 (17,800) -6% 45305 Capital outlay 0 0 0 0 0 0 0 0 0 45300 Total economic development 295,587 287,682 (7,905) -3% 277,787 (17,800) -6% Nondepartmental: Expenditures not charges to departments: Current: 48141 Personal services 0 0 0 0 0 0 0 0 0 48142 Materials and supplies 0 0 0 0 0 0 0 0 0 48143 Services and other charges 0 0 0 0 0 0 0 0 0 48149 Total current 0 0 0 0 0 0 0 0 0 48145 Capital outlay 0 0 0 0 0 0 0 0 0 48140 Total nondepartmental 0 0 0 0 0 45500 Total Expenditures 295,587 287,682 (7,905) -3% 277,787 (17,800) -6% Revenues Over (Under) Expenditures (209,842) (88,852) (120,990) 136% (259,787) (469,629) 181% Other Financing Sources (Uses) 4915 Transfers in 0 262,040 0 0 262,040 253,405 8,635 3% 265,000 2,960 1% 6482 Transfers out 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 262,040 253,405 8,635 3% 265,000 (2,960) _1% Net increase (decrease) in fund balance 52,198 164,553 (112,355) -68% 5,213 (472,589) -9066% 5000 Fund Balance- January 1 0 0 0 0 1,761,827 1,597,274 164,553 10% 1,761,827 0 0% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 1,761,827 1,597,274 164,553 10% 1,761,827 0 0% 5900 Fund Balance - December 31 2,164,139 2,164,139 1,814,025 1,814,025 1,814,025 1,761,827 52,198 3% 1,767,040 46,985 3% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- EDA.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance EDA Special Revenue Fund 20300 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 1,814,025 1,761,827 Fund Balance - Rev /Exp Stmt. 1,814,025 1,761,827 Difference 0 0 Total Assets 1,868,552 1,861,739 Total Liabilities+ Fund Bal. 1,868,552 1,861,739 Difference 0 0 Debits Credits Difference Trial Balance Totals 1,814,025 1,814,025 0 Journal Entries Totals 1,814,025 1,814,025 0 Difference 0 0 JE Journal Entry Screen 1,814,025 1,814,025 # ACCT Account Title Dr 3660 Undesignated Dr 1,814,025 3630 Designated for economic development Cr 1,814,025 #VALUE! Cr 1200 Accounts receivable Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 1,814,025 1,814,025 G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- EBTIF.xIs] TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown TIF District Special Revenue Fund 27600, 27700 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 304,825 0 0 0 304,825 415,487 (110,662) -27% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 1,718 (1,718) -100% 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 304,825 417,205 (112,380) -27% Liabilities and Fund Balance Liabilities 2010 Accounts payable 7,127 7,127 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 350,000 350,000 100% 2250 Due to other governments 0 7,127 0 0 7,127 0 (7,127) 100% 2100 Accrued salaries and wages 0 0 0 0 0 194 194 100% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 1,718 1,718 100% 2900 Total Liabilities 7,127 351,912 344,785 98% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3630 Designated for economic development 0 0 0 297,698 297,698 65,293 232,405 356% 3651 Total designated 297,698 65,293 232,405 356% 3660 Undesignated 344,928 410,221 297,698 0 (232,405) 0 (232,405) 100% Net change to fund balance 232,405 0 232,405 3675 Total undesignated 0 0 0 3501 Total Fund Balance 297,698 65,293 232,405 356% 3990 Total Liabilities and Fund Balance 304,825 417,205 (112,380) -27% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- EBTIF.xIs] TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown TIF District Special Revenue Fund 27600,27700 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 4100 Total taxes 0 0 0 0 0 4150 Tax increments 0 736,236 0 0 736,236 802,975 (66,739) -8% 783,200 (46,964) -6% 4151 MVHC 0 7,127 0 0 7,127 7,886 (759) -10% 0 7,127 4160 Total tax increment 743,363 810,861 (67,498) -8% 783,200 (39,837) -5% 4500 Fines and forfeits 0 0 0 0 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 21,608 0 0 21,608 32,522 (10,914) -34% 17,000 4,608 27% 4606 Other 0 0 0 0 0 0 0 0 0 4600 Total miscellaneous 21,608 32,522 (10,914) -34% 17,000 4,608 27% 4001 Total Revenues 764,971 843,383 (78,412) -9% 800,200 (35,229) 4% Expenditures Economic development: Current: 45301 Personal services 900 0 0 0 900 6,332 5,432 86% 0 (900) 45302 Materials and supplies 0 0 0 0 0 0 0 0 0 45303 Services and other charges 2,530 2 0 0 2,528 2,856 328 11% 35,000 32,472 93% 45309 Total current 0 0 0 0 3,428 9,188 5,760 63% 35,000 31,572 90% 45305 Capital outlay 0 0 0 0 0 0 0 0 0 45300 Total economic development 3,428 9,188 5,760 63% 35,000 31,572 90% 45500 Total Expenditures 3,428 9,188 5,760 63% 35,000 31,572 90% Revenues Over (Under) Expenditures 761,543 834,195 (72,652) -9% 765,200 1,526,743 200% Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 6490 Return excess TIF to County 529,138 0 0 0 (529,138) 0 (529,138) 100% 0 529,138 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) (529,138) 0 (529,138) 100% 0 (529,138) Net increase (decrease) in fund balance 232,405 834,195 (601,790) -72% 765,200 997,605 130% 5000 Fund Balance- January 1 0 0 0 0 65,293 (768,902) 834,195 -108% 65,293 0 0% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 65,293 (768,902) 834,195 -108% 65,293 0 0% 5900 Fund Balance - December 31 1,189,448 1,189,448 297,698 297,698 297,698 65,293 232,405 356% 830,493 (532,795) -64% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- EBTIF.xIs] TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown TIF District Special Revenue Fund 27600, 27700 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 297,698 65,293 Fund Balance - Rev /Exp Stmt. 297,698 65,293 Difference 0 0 Total Assets 304,825 417,205 Total Liabilities + Fund Bal. 304,825 417,205 Difference 0 0 Debits Credits Difference Trial Balance Totals 297,698 297,698 0 Journal Entries Totals 297,698 297,698 0 Difference 0 0 JE Journal Entry Screen 297,698 297,698 # ACCT Account Title Dr Debit Credit 3660 Undesignated Dr 297,698 3630 Designated for economic development Cr 297,698 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 297,698 297,698 G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- TIF4.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #4 Special Revenue Fund 27900 December 31, 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 126,389 0 0 0 126,389 95,382 31,007 33% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 126,389 95,382 31,007 33% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 0 0 0 Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3630 Designated for economic development 0 0 0 126,389 126,389 95,382 31,007 33% 3650 Total designated 126,389 95,382 31,007 33% 3660 Undesignated 0 95,382 126,389 0 (31,007) 0 (31,007) 100% Net change to fund balance 31,007 0 31,007 3675 Total undesignated 0 0 0 3501 Total Fund Balance 126,389 95,382 31,007 33% 3990 Total Liabilities and Fund Balance 126,389 95,382 31,007 33% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- TIF4.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #4 Special Revenue Fund 27900 December 31, 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 0 276,804 0 0 276,804 243,289 33,515 14% 238,400 38,404 16% 4151 MVHC 0 0 0 0 0 0 0 0 0 4160 Total tax increments 276,804 243,289 33,515 14% 238,400 38,404 16% Miscellaneous: 4603 Investment earnings 0 1,009 0 1 1,010 621 389 63% 0 1,010 4605 Change in fair value of investments 0 0 0 0 0 0 0 0 0 4606 Other 0 0 0 0 0 0 0 0 0 4600 Total miscellaneous 1,010 621 389 63% 0 1,010 4001 Total Revenues 277,814 243,910 33,904 14% 238,400 39,414 17% Expenditures Economic development: Current: 45301 Personal services 78 0 0 0 78 150 72 48% 0 (78) 45302 Materials and supplies 0 0 0 0 0 0 0 0 0 45303 Services and other charges 654 0 0 1 653 705 52 7% 0 (653) 45309 Total current 0 0 0 0 731 855 124 15% 0 (731) 45305 Capital outlay 0 0 0 0 0 0 0 0 0 45300 Total economic development 731 855 124 15% 0 (731) Debt service: 6601 Principal retirement 246,076 0 0 0 246,076 252,146 6,070 2% 238,400 (7,676) -3% 6611 Interest 0 0 0 0 0 0 0 0 0 6615 Fiscal agent fees 0 0 0 0 0 0 0 0 0 6000 Total debt service 246,076 252,146 6,070 2% 238,400 (7,676) -3% 45500 Total Expenditures 246,807 253,001 6,194 2% 238,400 (8,407) 4% Revenues Over (Under) Expenditures 31,007 (9,091) 40,098 - 441% 0 31,007 Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 0 0 0 0 0 Net increase (decrease) in fund balance 31,007 (9,091) 40,098 - 441% 0 31,007 5000 Fund Balance- January 1 0 0 0 0 95,382 104,473 (9,091) -9% 104,473 (9,091) -9% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 95,382 104,473 (9,091) -9% 104,473 (9,091) -9% 5900 Fund Balance - December 31 373,197 373,195 126,389 126,391 126,389 95,382 31,007 33% 104,473 21,916 21% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- TIF4.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #4 Special Revenue Fund 27900 December 31, 2007 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 126,389 95,382 Fund Balance - Rev /Exp Stmt. 126,389 95,382 Difference 0 0 Total Assets 126,389 95,382 Total Liabilities + Fund Bal. 126,389 95,382 Difference 0 0 Debits Credits Difference Trial Balance Totals 126,389 126,391 (2) Journal Entries Totals 126,389 126,391 (2) Difference 0 0 JE Journal Entry Screen 126,389 126,391 # ACCT Account Title Dr Debit Credit 4603 Investment earnings Cr 1 45303 Services and other charges Cr 1 3660 Undesignated Dr 126,389 3630 Designated for economic development Cr 126,389 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 126,389 126,_391_ G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- POLFOR.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Police Forfeiture Special Revenue Fund 20500 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 0 0 0 0 48,909 (48,909) - 100% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 16,213 0 0 0 16,213 0 16,213 100% 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 16,213 48,909 (32,696) -67% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 1,410 0 0 1,410 0 (1,410) 100% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 1,410 0 (1,410) 100% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 16,213 16,213 0 (16,213) 100% 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 16,213 0 0 100% Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3650 Total designated 0 0 0 3660 Undesignated 0 48,909 16,213 0 32,696 48,909 (16,213) -33% Net change to fund balance (34,106) 0 (34,106) 3675 Total undesignated (1,410) 48,909 (50,319) - 103% 3501 Total Fund Balance 14,803 48,909 (66,532) -136% 3990 Total Liabilities and Fund Balance 16,213 48,909 (32,696) -67% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- POLFOR.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Police Forfeiture Special Revenue Fund 20500 December 31, 2007 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues Intergovernmental: State: 4359 Miscellaneous grants 0 0 0 0 0 0 0 0 0 4300 Total intergovernmental 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 1,689 0 0 1,689 1,879 (190) -10% 1,000 689 69% 4606 Other 0 23,778 0 0 23,778 29,154 (5,376) -18% 28,000 (4,222) -15% 4600 Total miscellaneous 25,467 31,033 (5,566) -18% 29,000 (3,533) -12% 4001 Total Revenues 25,467 31,033 (5,566) -18% 29,000 (3,533) -12% Expenditures Public safety Current: 42101 Personal services 0 0 0 0 0 0 0 0 0 42102 Materials and supplies 16,791 0 0 0 16,791 4,812 (11,979) - 249% 7,500 (9,291) - 124% 42103 Services and other charges 42,783 0 0 1 42,782 12,714 (30,068) -236% 8,500 (34,282) - 403% 42109 Total current 0 0 0 0 59,573 17,526 (42,047) - 240% 16,000 (43,573) - 272% 42105 Capital outlay 0 0 0 0 0 3,003 3,003 100% 13,000 13,000 100% 42100 Total public safety 59,573 20,529 (39,044) - 190% 29,000 (30,573) - 105% 45500 Total Expenditures 59,573 20,529 (39,044) - 190% 29,000 (30,573) - 105% Revenues Over (Under) Expenditures (34,106) 10,504 (44,610) - 425% 0 (34,106) Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 0 0 0 0 0 Net increase (decrease) in fund balance (34,106) 10,504 (44,610) - 425% 0 (34,106) 5000 Fund Balance- January 1 0 0 0 0 48,909 38,405 10,504 27% 38,405 10,504 27% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 48,909 38,405 10,504 27% 38,405 10,504 27% 5900 Fund Balance - December 31 75,787 75,786 16,213 16,214 14,803 48,909 (34,106) -70% 38,405 (23,602) -61% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- POLFOR.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Police Forfeiture Special Revenue Fund 20500 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 14,803 48,909 Fund Balance - Rev /Exp Stmt. 14,803 48,909 Difference 0 0 Total Assets 16,213 48,909 Total Liabilities + Fund Bal. 16,213 48,909 Difference 0 0 Debits Credits Difference Trial Balance Totals 16,213 16,214 (1) Journal Entries Totals 16,213 16,214 (1) Difference 0 0 JE Journal Entry Screen 16,213 16,214 # ACCT Account Title Dr Debit Credit 42103 Services and other charges Cr 1 3660 Undesignated Cr #VALUE! Cr 3660 Undesignated Dr 16,213 3550 Res. - Prepaid expenses Cr 16,213 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 16,213 16,214 G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- CDBG.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance CDBG Special Revenue Fund 20400 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 0 0 0 0 4,501 (4,501) - 100% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 0 4,501 (4,501) - 100% 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 4,500 4,500 100% 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 0 4,500 4,500 100% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3650 Total designated 0 0 0 3660 Undesignated 0 1 0 0 1 1 0 0% Net change to fund balance (1) 0 (1) 3675 Total undesignated 0 1 (1) - 100% 3501 Total Fund Balance 0 1 (1) - 100% 3990 Total Liabilities and Fund Balance 0 4,501 (4,501) - 100% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- CDBG.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance CDBG Special Revenue Fund 20400 December 31, 2007 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues Intergovernmental: Federal: 4311 Civil defense 0 0 0 0 0 0 0 0 0 4320 Misc federal grants 0 0 0 0 0 11,340 (11,340) - 100% 195,019 (195,019) - 100% State: 4341 Local government aid 0 0 0 0 0 0 0 0 0 4346 Police pension aid 0 0 0 0 0 0 0 0 0 4347 PERA aid 0 0 0 0 0 0 0 0 0 4345 Fireperson pension aid 0 0 0 0 0 0 0 0 0 4352 Police training 0 0 0 0 0 0 0 0 0 4351 E -911 phone service 0 0 0 0 0 0 0 0 0 4343 Street maintenance aid 0 0 0 0 0 0 0 0 0 4349 Low income housing aid 0 0 0 0 0 0 0 0 0 4359 Miscellaneous grants 0 0 0 0 0 0 0 0 0 4300 Total intergovernmental 0 11,340 (11,340) - 100% 195,019 (195,019) - 100% Miscellaneous: 4603 Investment earnings 0 0 0 0 0 0 0 0 0 4606 Other 0 0 0 0 0 0 0 0 0 4600 Total miscellaneous 0 0 0 0 0 4001 Total Revenues 0 11,340 (11,340) - 100% 195,019 (195,019) - 100% Expenditures Economic development: Community development: Current: 45301 Personal services 0 0 0 0 0 0 0 0 0 45302 Materials and supplies 0 0 0 0 0 0 0 0 0 45303 Services and other charges 0 0 0 0 0 11,340 11,340 100% 195,019 195,019 100% 45309 Total current 0 0 0 0 0 11,340 11,340 100% 195,019 195,019 100% 45305 Capital outlay 0 0 0 0 0 0 0 0 0 45300 Total economic development 0 11,340 11,340 100% 195,019 195,019 100% 45500 Total Expenditures 0 11,340 11,340 100% 195,019 195,019 100% Revenues Over (Under) Expenditures 0 0 0 0 0 Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 1 0 0 0 (1) 0 (1) 100% 0 1 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) (1) 0 (1) 100% 0 (1) Net increase (decrease) in fund balance (1) 0 (1) 100% 0 (1) 5000 Fund Balance- January 1 0 0 0 0 1 1 0 0% 1 0 0% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 1 1 0 0% 1 0 0% 5900 Fund Balance- December 31 1 1 0 0 0 1 (1) - 100% 1 (1) - 100% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- CDBG.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance CDBG Special Revenue Fund 20400 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 0 1 Fund Balance - Rev /Exp Stmt. 0 1 Difference 0 0 Total Assets 0 4,501 Total Liabilities + Fund Bal. 0 4,501 Difference 0 0 Debits Credits Difference Trial Balance Totals 0 0 0 Journal Entries Totals 0 0 0 Difference 0 0 JE Journal Entry Screen 0 0 # ACCT Account Title Dr Debit Credit #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 0 0 G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- CIG.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance City Initiatives Grant Special Revenue Fund 28600 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 65,505 0 0 0 65,505 140,731 (75,226) -53% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 53,003 0 0 0 53,003 24,064 28,939 120% 1500 Prepaid expenses 3,019 0 0 0 3,019 0 3,019 100% 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 121,527 164,795 (43,268) -26% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 8,002 0 0 8,002 190 (7,812) -4112% 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 6,053 0 0 6,053 2,261 (3,792) -168% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 13,345 0 0 13,345 1,200 (12,145) -1012% 2900 Total Liabilities 27,400 3,651 (23,749) -650% 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 3,019 3,019 0 (3,019) 100% 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 3,019 0 0 100% Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3650 Total designated 0 0 0 3660 Undesignated 0 161,145 3,020 0 158,125 161,144 (3,019) -2% Net change to fund balance (67,017) 0 (67,017) 3675 Total undesignated 91,108 161,144 (70,036) -43% 3501 Total Fund Balance 94,127 161,144 (73,055) -45% 3990 Total Liabilities and Fund Balance 121,527 164,795 (43,268) -26% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- CIG.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance City Initiatives Grant Special Revenue Fund 28600 December 31, 2007 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4050 Taxes 0 0 0 0 0 0 0 0 0 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 126,667 0 0 126,667 124,946 1,721 1% 0 126,667 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 12,436 0 0 12,436 11,562 874 8% 11,187 1,249 11% 4480 Community Center fees 0 0 0 0 0 0 0 0 0 4499 Total charges for services 12,436 11,562 874 8% 11,187 1,249 11% Miscellaneous: 4603 Investment earnings 41 5,506 0 0 5,465 6,428 (963) -15% 2,048 3,417 167% 4605 Change in fair value of investments 0 0 0 0 0 0 0 0 0 4606 Other 0 16,276 0 0 16,276 21,378 (5,102) -24% 19,774 (3,498) -18% 4600 Total miscellaneous 21,741 27,806 (6,065) -22% 21,822 (81) 0% 4001 Total Revenues 160,844 164,314 (3,470) -2% 33,009 127,835 387% Expenditures Public safety Current: 42101 Personal services 109,292 0 0 0 109,292 115,983 6,691 6% 0 (109,292) 42102 Materials and supplies 19,847 0 0 0 19,847 1,610 (18,237) -1133% 0 (19,847) 42103 Services and other charges 8,817 0 0 0 8,817 6,611 (2,206) -33% 0 (8,817) 42109 Total current 0 0 0 0 137,956 124,204 (13,752) -11% 0 (137,956) 42105 Capital outlay 0 0 0 0 0 0 0 0 0 42100 Total public safety 137,956 124,204 (13,752) -11% 0 (137,956) Parks and recreation: Current: 45201 Personal services 5,140 0 0 0 5,140 831 (4,309) -519% 10,075 4,935 49% 45202 Materials and supplies 7,222 0 0 0 7,222 7,962 740 9% 7,145 (77) _1% 45203 Services and other charges 20,084 0 0 0 20,084 26,663 6,579 25% 23,287 3,203 14% 45209 Total current 0 0 0 0 32,446 35,456 3,010 8% 40,507 8,061 20% 45205 Capital outlay 0 0 0 0 0 0 0 0 0 45100 Total parks and recreation 32,446 35,456 3,010 8% 40,507 8,061 20% 48010 Total Expenditures 170,402 159,660 (10,742) -7% 40,507 (129,895) -321% Revenues Over (Under) Expenditures (9,558) 4,654 (14,212) -305% (7,498) (17,056) 227% Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 57,459 0 0 0 (57,459) 0 (57,459) 100% 0 57,459 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) (57,459) 0 (57,459) 100% 0 (57,459) Net increase (decrease) in fund balance (67,017) 4,654 (71,671) -1540% (7,498) (74,515) 994% 5000 Fund Balance- January 1 0 0 0 0 161,144 156,490 4,654 3% 156,490 4,654 3% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 161,144 156,490 4,654 3% 156,490 4,654 3% 5900 Fund Balance - December 31 349,429 349,430 3,020 3,019 94,127 161,144 (67,017) -42% 148,992 (54,865) -37% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBS- CIG.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance City Initiatives Grant Special Revenue Fund 28600 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 94,127 161,144 Fund Balance - Rev /Exp Stmt. 94,127 161,144 Difference 0 0 Total Assets 121,527 164,795 Total Liabilities + Fund Bal. 121,527 164,795 Difference 0 0 Debits Credits Difference Trial Balance Totals 3,020 3,019 1 Journal Entries Totals 3,020 3,019 1 Difference 0 0 JE Journal Entry Screen 3,020 3,019 # ACCT Account Title Dr Debit Credit 42103 Services and other charges Cr 3660 Undesignated Dr 1 #VALUE! Cr 3660 Undesignated Dr 3,019 3550 Res. - Prepaid expenses Cr 3,019 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 3,020 3,0 1 9 G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBD- GOBNDS.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Obligation Bonds Debt Service Fund 30500 -30600 December 31, 2007 31300 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Assets and Other Debits 1095 Cash and investments 1,156,400 0 0 0 1,156,400 1,097,603 58,797 5% 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 6,906 0 0 0 6,906 7,146 (240) -3% 1265 Delinquent taxes receivable 45,214 0 0 0 45,214 33,034 12,180 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 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 1,208,520 1,137,783 70,737 6% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 45,214 0 0 45,214 33,034 (12,180) -37% 2900 Total Liabilities 45,214 33,034 (12,180) -37% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 1,163,306 1,163,306 1,104,749 58,557 5% 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 1,163,306 1,104,749 0 0% Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3650 Total designated 0 0 0 3660 Undesignated 0 1,104,749 1,163,306 0 (58,557) 0 (58,557) 100% Net change to fund balance 58,557 0 58,557 3675 Total undesignated 0 0 0 3501 Total Fund Balance 1,163,306 1,104,749 58,557 5% 3990 Total Liabilities and Fund Balance 1,208,520 1,137,783 70,737 6% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBD- GOBNDS.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Obligation Bonds Debt Service Fund 30500 -30600 December 31, 2007 31300 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4050 Property taxes 0 741,464 0 0 741,464 739,502 1,962 0% 753,955 (12,491) -2% 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 0 0 0 0 300,900 (300,900) -100% 0 0 4499 Charges for services 0 0 0 0 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 32,416 0 0 32,416 28,869 3,547 12% 16,000 16,416 103% 4606 Other 0 0 0 0 0 0 0 0 0 4001 Total Revenues 773,880 1,069,271 (295,391) -28% 769,955 3,925 1% Expenditures General obligaton: Debt service: 6601 Principal 590,000 0 0 0 590,000 875,000 285,000 33% 590,000 0 0% 6611 Interest 124,690 0 0 0 124,690 143,028 18,338 13% 124,690 0 0% 6621 Fiscal agent fees 633 0 0 0 633 724 91 13% 1,500 867 58% 6631 Bond issuance costs 0 0 0 0 0 0 0 0 0 6600 Total debt service 715,323 1,018,752 303,429 30% 716,190 867 0% 48010 Total Expenditures 715,323 1,018,752 303,429 30% 716,190 867 0% Revenues Over (Under) Expenditures 58,557 50,519 8,038 16% 53,765 112,322 209% Other Financing Sources (Uses) 4931 Bond proceeds 0 0 0 0 0 0 0 0 0 4932 Discount on bonds 0 0 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 6650 Payment to refunding bond escrow 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 0 0 0 0 0 Net increase (decrease) in fund balance 58,557 50,519 8,038 16% 53,765 112,322 209% 5000 Fund Balance- January 1 0 0 0 0 1,104,749 1,054,230 50,519 5% 1,054,230 50,519 5% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 1,104,749 1,054,230 50,519 5% 1,054,230 50,519 5% 5900 Fund Balance - December 31 1,923,843 1,923,843 1,163,306 1,163,306 1,163,306 1,104,749 58,557 5% 1,107,995 55,311 5% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBD- GOBNDS.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Obligation Bonds Debt Service Fund 30500 -30600 December 31, 2007 31300 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 1,163,306 1,104,749 Fund Balance - Rev /Exp Stmt. 1,163,306 1,104,749 Difference 0 0 Total Assets 1,208,520 1,137,783 Total Liabilities+ Fund Bal. 1,208,520 1,137,783 Difference 0 0 Debits Credits Difference Trial Balance Totals 1,163,306 1,163,306 0 Journal Entries Totals 1,163,306 1,163,306 0 Difference 0 0 JE Journal Entry Screen 1,163,306 1,163,306 # ACCT Account Title Dr Debit Credit 6621 Fiscal agent fees Cr 3660 Undesignated Dr 1,163,306 3520 Res. - Debt service Cr 1,163,306 6650 Payment to refunding bond escrow Cr 6601 Principal Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 1,163, 306 1,163, 306 G:Wnnual Audit Files \2007 Audit \Trial balances\ nonmajor \[TBD- TIFBNDS.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Tax Increment Financing Bonds Debt Service Fund 37600 -38000 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 2,534,809 0 0 0 2,534,809 0 2,534,809 100% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 2,534,809 0 2,534,809 100% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 0 0 0 Fund balance Reserved for 3520 Res. - Debt service 0 0 0 2,534,809 2,534,809 0 2,534,809 100% 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 2,534,809 0 0 100% Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3650 Total designated 0 0 0 3660 Undesignated 0 0 2,534,809 0 (2,534,809) 0 (2,534,809) 100% Net change to fund balance 2,534,809 0 2,534,809 3675 Total undesignated 0 0 0 3501 Total Fund Balance 2,534,809 0 2,534,809 100% 3990 Total Liabilities and Fund Balance 2,534,809 0 2,534,809 100% G:Wnnual Audit Files \2007 Audit \Trial balances\ nonmajor \[TBD- TIFBNDS.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Tax Increment Financing Bonds Debt Service Fund 37600 -38000 December 31, 2007 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4150 Tax increments 0 0 0 0 0 0 0 0 0 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 4499 Charges for services 0 0 0 0 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 0 0 0 0 0 0 0 0 4606 Other 0 0 0 0 0 0 0 0 0 4001 Total Revenues 0 0 0 0 0 Expenditures General obligaton: Debt service: 6601 Principal 1,050,000 0 0 0 1,050,000 1,000,000 (50,000) -5% 1,050,000 0 0% 6611 Interest 847,236 0 0 0 847,236 887,080 39,844 4% 847,236 0 0% 6621 Fiscal agent fees 1,265 0 0 0 1,265 724 (541) -75% 3,000 1,735 58% 6631 Bond issuance costs 0 0 0 0 0 0 0 0 0 6600 Total debt service 1,898,501 1,887,804 (10,697) -1% 1,900,236 1,735 0% 48010 Total Expenditures 1,898,501 1,887,804 (10,697) -1% 1,900,236 1,735 0% Revenues Over (Under) Expenditures (1,898,501) (1,887,804) (10,697) 1% (1,900,236) (3,798,737) 200% Other Financing Sources (Uses) 4931 Bond proceeds 0 0 0 0 0 0 0 0 0 4932 Discount on bonds 0 0 0 0 0 0 0 0 0 4915 Transfers in 0 4,433,310 0 0 4,433,310 1,887,804 2,545,506 135% 1,900,236 (2,533,074) -133% 6482 Transfers out 27600 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 6650 Payment to refunding bond escrow 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 4,433,310 1,887,804 2,545,506 135% 1,900,236 2,533,074 133% Net increase (decrease) in fund balance 2,534,809 0 2,534,809 100% 0 (1,265,663) 5000 Fund Balance- January 1 0 0 0 0 0 0 0 0 0 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 0 0 0 0 0 5900 Fund Balance- December 31 4,433,310 4,433,310 2,534,809 2,534,809 2,534,809 0 2,534,809 100% 0 2,534,809 G:Wnnual Audit Files \2007 Audit \Trial balances\ nonmajor \[TBD- TIFBNDS.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Tax Increment Financing Bonds Debt Service Fund 37600 -38000 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 2,534,809 0 Fund Balance - Rev /Exp Stmt. 2,534,809 0 Difference 0 0 Total Assets 2,534,809 0 Total Liabilities + Fund Bal. 2,534,809 0 Difference 0 0 Debits Credits Difference Trial Balance Totals 2,534,809 2,534,809 0 Journal Entries Totals 2,534,809 2,534,809 0 Difference 0 0 JE Journal Entry Screen 2,534,809 2,534,809 # ACCT Account Title Dr Debit Credit 6621 Fiscal agent fees Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr 3660 Undesignated Dr 2,534,809 3520 Res. - Debt service Cr 2,534,809 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 2,534,809 2,534,809 G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBC- CAPRES.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Capital Reserve Emergency Capital Project Fund 40600 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 1,403,002 0 0 0 1,403,002 1,326,630 76,372 6% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 1,403,002 1,326,630 76,372 6% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 23,148 0 0 23,148 0 (23,148) 100% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 23,148 0 (23,148) 100% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 0 0 1,379,854 1,379,854 1,326,630 53,224 4% 3650 Total designated 1,379,854 1,326,630 53,224 4% 3660 Undesignated 0 1,326,630 1,379,854 0 (53,224) 0 (53,224) 100% Net change to fund balance 53,224 0 53,224 3675 Total undesignated 0 0 0 3501 Total Fund Balance 1,379,854 1,326,630 53,224 4% 3990 Total Liabilities and Fund Balance 1,403,002 1,326,630 76,372 6% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBC- CAPRES.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Capital Reserve Emergency Capital Project Fund 40600 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 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 0 0 0 0 74,133 (74,133) -100% 0 0 4603 Investment earnings 0 67,614 0 0 67,614 51,205 16,409 32% 0 67,614 4606 Miscellaneous 0 169,019 0 0 169,019 194,921 (25,902) -13% 0 169,019 4001 Total Revenues 236,633 320,259 (83,626) -26% 0 236,633 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 183,410 0 0 1 183,409 0 (183,409) 100% 0 (183,409) 43109 Total current 0 0 0 0 183,409 0 (183,409) 100% 0 (183,409) 43105 Capital outlay 0 0 0 0 0 0 0 0 0 43100 Total public works 183,409 0 (183,409) 100% 0 (183,409) 48010 Total Expenditures 183,409 0 (183,409) 100% 0 (183,409) Revenues Over (Under) Expenditures 53,224 320,259 (267,035) -83% 0 53,224 Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 0 0 0 0 0 Net increase (decrease) in fund balance 53,224 320,259 (267,035) -83% 0 53,224 5000 Fund Balance- January 1 0 0 0 0 1,326,630 1,006,371 320,259 32% 1,006,371 320,259 32% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 1,326,630 1,006,371 320,259 32% 1,006,371 320,259 32% 5900 Fund Balance - December 31 1,586,412 1,586,411 1,379,854 1,379,855 1,379,854 1,326,630 53,224 4% 1,006,371 373,483 37% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBC- CAPRES.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Capital Reserve Emergency Capital Project Fund 40600 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 1,379,854 1,326,630 Fund Balance - Rev /Exp Stmt. 1,379,854 1,326,630 Difference 0 0 Total Assets 1,403,002 1,326,630 Total Liabilities+ Fund Bal. 1,403,002 1,326,630 Difference 0 0 Debits Credits Difference Trial Balance Totals 1,379,854 1,379,855 (1) Journal Entries Totals 1,379,854 1,379,855 (1) Difference 0 0 JE Journal Entry Screen 1,379,854 1,379,855 # ACCT Account Title Dr Debit Credit 3660 Undesignated Dr 1,379,854 3620 Designated for capital improvements Cr 1,379,854 #VALUE! Cr 43103 Services and other charges Cr 1 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 1,379 , 854 1,379,855 G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBC- CIF.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Captal Improvements Capital Project Fund 40100 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 635,570 0 0 0 635,570 322,092 313,478 97% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 1,662 0 0 0 1,662 0 1,662 100% 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1350 Interfund receivable 0 0 0 0 0 262,206 (262,206) -100% 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 792,488 0 0 0 792,488 792,488 0 0% Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 1,429,720 1,376,786 52,934 4% Liabilities and Fund Balance Liabilities 2010 Accounts payable 950 9,650 0 0 8,700 0 (8,700) 100% 2060 Contracts payable 0 1,269 0 0 1,269 27,353 26,084 95% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 9,969 27,353 17,384 64% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 0 792,488 0 0 792,488 792,488 0 0% 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 183,920 183,920 3,186 (180,734) -5673% 3510 Total reserved 976,408 795,674 (180,734) -23% Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 0 0 443,343 443,343 553,759 (110,416) -20% 3650 Total designated 443,343 553,759 (110,416) -20% 3660 Undesignated 0 556,945 627,263 0 (70,318) 0 (70,318) 100% Net change to fund balance 70,318 0 70,318 3675 Total undesignated 0 0 0 3501 Total Fund Balance 1,419,751 1,349,433 (291,150) -22% 3990 Total Liabilities and Fund Balance 1,429,720 1,376,786 52,934 4% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBC- CIF.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Captal Improvements Capital Project Fund 40100 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 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 4603 Investment earnings 0 27,476 0 0 27,476 34,929 (7,453) -21% 0 27,476 4606 Miscellaneous 0 28,678 0 0 28,678 23,369 5,309 23% 0 28,678 4001 Total Revenues 56,154 58,298 (2,144) 4% 0 56,154 Expenditures Public works: Current: 43101 Personal services 0 0 0 0 0 0 0 0 0 43102 Materials and supplies 2,400 0 0 0 2,400 0 (2,400) 100% 0 (2,400) 43103 Services and other charges 63,143 0 1 40,607 22,537 21,660 (877) 4% 0 (22,537) 43109 Total current 0 0 0 0 24,937 21,660 (3,277) -15% 0 (24,937) 43105 Capital outlay 45,292 0 0 20,902 24,390 490,499 466,109 95% 215,000 190,610 89% 43100 Total public works 49,327 512,159 462,832 90% 215,000 165,673 77% Parks and recreation: Current: 45201 Personal services 0 0 0 0 0 0 0 0 0 45202 Materials and supplies 0 0 0 0 0 0 0 0 0 45203 Services and other charges 0 0 10,560 0 10,560 0 (10,560) 100% 0 (10,560) 45209 Total current 0 0 0 0 10,560 0 (10,560) 100% 0 (10,560) 45205 Capital outlay 0 0 50,949 0 50,949 0 (50,949) 100% 0 (50,949) 45200 Total parks and recreation 61,509 0 (61,509) 100% 0 (61,509) 48010 Total Expenditures 110,836 512,159 401,323 78% 215,000 104,164 48% Revenues Over (Under) Expenditures (54,682) (453,861) 399,179 -88% (215,000) (269,682) 125% Other Financing Sources (Uses) 4915 Transfers in 0 125,000 0 0 125,000 125,000 0 0% 125,000 0 0% 6482 Transfers out 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 125,000 125,000 0 0% 125,000 0 0% Net increase (decrease) in fund balance 70,318 (328,861) 399,179 -121% (90,000) (269,682) 300% 5000 Fund Balance- January 1 0 0 0 0 1,349,433 1,678,294 (328,861) -20% 1,678,294 (328,861) -20% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 1,349,433 1,678,294 (328,861) -20% 1,678,294 (328,861) -20% 5900 Fund Balance - December 31 1,541,505 1,541,506 688,773 688,772 1,419,751 1,349,433 70,318 5% 1,588,294 (168,543) -11% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBC- CIF.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Captal Improvements Capital Project Fund 40100 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 1,419,751 1,349,433 Fund Balance - Rev /Exp Stmt. 1,419,751 1,349,433 Difference 0 0 Total Assets 1,429,720 1,376,786 Total Liabilities+ Fund Bal. 1,429,720 1,376,786 Difference 0 0 Debits Credits Difference Trial Balance Totals 688,773 688,772 1 Journal Entries Totals 688,773 688,772 1 Difference 0 0 JE Journal Entry Screen 688,773 688,772 # ACCT Account Title Dr Debit Credit 3660 Undesignated Dr 443,343 3620 Designated for capital improvements Cr 443,343 #VALUE! Cr 43103 Services and other charges Dr 1 #VALUE! Cr 1350 Interfund receivable Cr 1095 Cash and investments Cr #VALUE! Cr #VALUE! Cr 43103 Services and other charges Cr 40,607 43105 Capital outlay Cr 20,902 45203 Services and other charges Dr 10,560 45205 Capital outlay Dr 50,949 #VALUE! Cr #VALUE! Cr #VALUE! Cr 3660 Undesignated Dr 183,920 3560 Res. - Committed contracts Cr 183,920 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 688,773 688,_772_ G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBC- MSA.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Municipal State Aid Capital Project Fund 40200 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 60,281 0 0 0 60,281 262,795 (202,514) -77% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 678,041 0 0 0 678,041 56,056 621,985 1110% 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 738,322 318,851 419,471 132% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 0 0 0 Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 0 0 738,322 738,322 318,851 419,471 132% 3650 Total designated 738,322 318,851 419,471 132% 3660 Undesignated 0 318,851 738,322 0 (419,471) 0 (419,471) 100% Net change to fund balance 419,471 0 419,471 3675 Total undesignated 0 0 0 3501 Total Fund Balance 738,322 318,851 419,471 132% 3990 Total Liabilities and Fund Balance 738,322 318,851 419,471 132% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBC- MSA.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Municipal State Aid Capital Project Fund 40200 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 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 1,188,845 0 0 1,188,845 545,832 643,013 118% 769,342 419,503 55% 4603 Investment earnings 0 25,302 0 0 25,302 19,361 5,941 31% 10,000 15,302 153% 4606 Miscellaneous 0 0 0 0 0 0 0 0 0 4001 Total Revenues 1,214,147 565,193 648,954 115% 779,342 434,805 56% Expenditures Public works: Current: 43101 Personal services 0 0 0 0 0 0 0 0 0 43102 Materials and supplies 24,681 0 0 0 24,681 17,654 (7,027) -40% 22,950 (1,731) -8% 43103 Services and other charges 35,899 0 0 1 35,898 17,897 (18,001) -101% 35,900 2 0% 43109 Total current 0 0 0 0 60,579 35,551 (25,028) -70% 58,850 (1,729) -3% 43105 Capital outlay 0 0 0 0 0 381,445 381,445 100% 843,000 843,000 100% 43100 Total public works 60,579 416,996 356,417 85% 901,850 841,271 93% 48010 Total Expenditures 60,579 416,996 356,417 85% 901,850 841,271 93% Revenues Over (Under) Expenditures 1,153,568 148,197 1,005,371 678% (122,508) 1,031,060 -842% Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 734,097 0 0 0 (734,097) 0 (734,097) 100% 0 734,097 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) (734,097) 0 (734,097) 100% 0 (734,097) Net increase (decrease) in fund balance 419,471 148,197 271,274 183% (122,508) 296,963 -242% 5000 Fund Balance- January 1 0 0 0 0 318,851 170,654 148,197 87% 170,654 148,197 87% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 318,851 170,654 148,197 87% 170,654 148,197 87% 5900 Fund Balance - December 31 1,532,999 1,532,998 738,322 738,323 738,322 318,851 419,471 132% 48,146 690,176 1434% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBC- MSA.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Municipal State Aid Capital Project Fund 40200 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 738,322 318,851 Fund Balance - Rev /Exp Stmt. 738,322 318,851 Difference 0 0 Total Assets 738,322 318,851 Total Liabilities + Fund Bal. 738,322 318,851 Difference 0 0 Debits Credits Difference Trial Balance Totals 738,322 738,323 (1) Journal Entries Totals 738,322 738,323 (1) Difference 0 0 JE Journal Entry Screen 738,322 738,323 # ACCT Account Title Dr Debit Credit 43103 Services and other charges Cr 1 #VALUE! Cr #VALUE! Cr 3660 Undesignated Dr 738,322 3620 Designated for capital improvements Cr 738,322 #VALUE! Cr 43103 Services and other charges Cr 43105 Capital outlay Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 738,322 738,_323_ G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBC- EBCAP.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown Heritage Improvements Capital Project Fund 40800 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 422,494 0 0 0 422,494 260,864 161,630 62% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 422,494 260,864 161,630 62% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 20,479 0 0 20,479 64,527 44,048 68% 2060 Contracts payable 0 0 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 20,479 64,527 44,048 68% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 0 0 402,015 402,015 196,337 205,678 105% 3650 Total designated 402,015 196,337 205,678 105% 3660 Undesignated 0 196,337 402,015 0 (205,678) 0 (205,678) 100% Net change to fund balance 205,678 0 205,678 3675 Total undesignated 0 0 0 3501 Total Fund Balance 402,015 196,337 205,678 105% 3990 Total Liabilities and Fund Balance 422,494 260,864 161,630 62% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBC- EBCAP.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown Heritage Improvements Capital Project Fund 40800 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 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 4603 Investment earnings 0 16,187 1 0 16,186 10,819 5,367 50% 6,000 10,186 170% 4606 Miscellaneous 0 0 0 0 0 3,500 (3,500) -100% 0 0 4001 Total Revenues 16,186 14,319 1,867 13% 6,000 10,186 170% Expenditures General government: Current: 41101 Personal services 0 0 0 0 0 0 0 0 0 41102 Materials and supplies 0 0 0 0 0 0 0 0 0 41103 Services and other charges 40,508 0 0 0 40,508 79,362 38,854 49% 179,000 138,492 77% 41109 Total current 0 0 0 0 40,508 79,362 38,854 49% 179,000 138,492 77% 41105 Capital outlay 0 0 0 0 0 40,903 40,903 100% 0 0 41100 Total general government 40,508 120,265 79,757 66% 179,000 138,492 77% 48010 Total Expenditures 40,508 120,265 79,757 66% 179,000 138,492 77% Revenues Over (Under) Expenditures (24,322) (105,946) 81,624 -77% (173,000) (197,322) 114% Other Financing Sources (Uses) 4915 Transfers in 0 230,000 0 0 230,000 300,000 (70,000) -23% 200,000 (30,000) -15% 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) 230,000 300,000 (70,000) -23% 200,000 30,000 15% Net increase (decrease) in fund balance 205,678 194,054 11,624 6% 27,000 (167,322) -620% 5000 Fund Balance- January 1 0 0 0 0 196,337 2,283 194,054 8500% 2,283 194,054 8500% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 196,337 2,283 194,054 8500% 2,283 194,054 8500% 5900 Fund Balance- December 31 463,002 463,003 402,016 402,015 402,015 196,337 205,678 105% 29,283 372,732 1273% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBC- EBCAP.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown Heritage Improvements Capital Project Fund 40800 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 402,015 196,337 Fund Balance - Rev /Exp Stmt. 402,015 196,337 Difference 0 0 Total Assets 422,494 260,864 Total Liabilities + Fund Bal. 422,494 260,864 Difference 0 0 Debits Credits Difference Trial Balance Totals 402,016 402,015 1 Journal Entries Totals 402,016 402,015 1 Difference 0 0 JE Journal Entry Screen 402,016 402,015 # ACCT Account Title Dr Debit Credit 4603 Investment earnings Dr 1 #VALUE! Cr 3660 Undesignated Dr 402,015 3620 Designated for capital improvements Cr 402,015 #VALUE! Cr 41103 Services and other charges Cr 41105 Capital outlay Cr 41105 Capital outlay Cr 4606 Miscellaneous Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 402,016 402,01 5 G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBC- STREC.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Street Reconstruction Capital Project Fund 40900 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 1,422,781 0 0 1,054,563 368,218 1,815,313 (1,447,095) -80% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 164,184 0 0 0 164,184 164,536 (352) 0% 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1350 Interfund receivable 0 0 1,054,563 0 1,054,563 0 1,054,563 100% 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 1,586,965 1,979,849 (392,884) -20% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 0 0 0 Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 0 0 1,586,965 1,586,965 1,979,849 (392,884) -20% 3650 Total designated 1,586,965 1,979,849 (392,884) -20% 3660 Undesignated 0 1,979,849 1,586,965 0 392,884 0 392,884 100% Net change to fund balance (392,884) 0 (392,884) 3675 Total undesignated 0 0 0 3501 Total Fund Balance 1,586,965 1,979,849 (392,884) -20% 3990 Total Liabilities and Fund Balance 1,586,965 1,979,849 (392,884) -20% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBC- STREC.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Street Reconstruction Capital Project Fund 40900 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 4181 Franchise fees 0 658,620 0 0 658,620 658,410 210 0% 665,000 (6,380) _1% 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 4603 Investment earnings 0 102,195 0 0 102,195 91,903 10,292 11% 0 102,195 4606 Miscellaneous 0 0 0 0 0 0 0 0 0 4001 Total Revenues 760,815 750,313 10,502 1% 665,000 95,815 14% Expenditures Public works: Current: 43101 Personal services 0 0 0 0 0 0 0 0 0 43102 Materials and supplies 0 0 0 0 0 0 0 0 0 43103 Services and other charges 0 0 0 0 0 0 0 0 0 43109 Total current 0 0 0 0 0 0 0 0 0 43105 Capital outlay 1,153,699 0 0 0 1,153,699 617,673 (536,026) -87% 1,190,500 36,801 3% 43100 Total public works 1,153,699 617,673 (536,026) -87% 1,190,500 36,801 3% 48010 Total Expenditures 1,153,699 617,673 (536,026) -87% 1,190,500 36,801 3% Revenues Over (Under) Expenditures (392,884) 132,640 (525,524) -396% (525,500) (918,384) 175% Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 0 0 0 0 0 Net increase (decrease) in fund balance (392,884) 132,640 (525,524) -396% (525,500) (918,384) 175% 5000 Fund Balance- January 1 0 0 0 0 1,979,849 1,847,209 132,640 7% 1,847,209 132,640 7% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 1,979,849 1,847,209 132,640 7% 1,847,209 132,640 7% 5900 Fund Balance - December 31 2,740,664 2,740,664 2,641,528 2,641,528 1,586,965 1,979,849 (392,884) -20% 1,321,709 265,256 20% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBC- STREC.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Street Reconstruction Capital Project Fund 40900 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 1,586,965 1,979,849 Fund Balance - Rev /Exp Stmt. 1,586,965 1,979,849 Difference 0 0 Total Assets 1,586,965 1,979,849 Total Liabilities+ Fund Bal. 1,586,965 1,979,849 Difference 0 0 Debits Credits Difference Trial Balance Totals 2,641,528 2,641,528 0 Journal Entries Totals 2,641,528 2,641,528 0 Difference 0 0 JE Journal Entry Screen 2,641,528 2,641,528 # ACCT Account Title Dr Debit Credit 3660 Undesignated Dr 1,586,965 3620 Designated for capital improvements Cr 1,586,965 #VALUE! Cr 4181 Franchise fees Cr #VALUE! Cr 1350 Interfund receivable Dr 1,054,563 1095 Cash and investments Cr 1,054,563 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 2,641,528 2,641,528 G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBC- TECH.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Technology Capital Project Fund 41000 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 540,176 0 0 0 540,176 486,431 53,745 11% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 540,176 486,431 53,745 11% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 0 0 2060 Contracts payable 0 0 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 0 0 0 Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 0 0 540,176 540,176 486,431 53,745 11% 3650 Total designated 540,176 486,431 53,745 11% 3660 Undesignated 0 486,431 540,176 0 (53,745) 0 (53,745) 100% Net change to fund balance 53,745 0 53,745 3675 Total undesignated 0 0 0 3501 Total Fund Balance 540,176 486,431 53,745 11% 3990 Total Liabilities and Fund Balance 540,176 486,431 53,745 11% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBC- TECH.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Technology Capital Project Fund 41000 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 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 4603 Investment earnings 0 23,482 0 0 23,482 18,641 4,841 26% 0 23,482 4606 Miscellaneous 0 0 0 0 0 1,020 (1,020) -100% 0 0 4001 Total Revenues 23,482 19,661 3,821 19% 0 23,482 Expenditures General government: Current: 41101 Personal services 0 0 0 0 0 0 0 0 0 41102 Materials and supplies 0 0 0 0 0 0 0 0 0 41103 Services and other charges 39,737 0 0 0 39,737 22,575 (17,162) -76% 149,640 109,903 73% 41109 Total current 0 0 0 0 39,737 22,575 (17,162) -76% 149,640 109,903 73% 41105 Capital outlay 0 0 0 0 0 0 0 0 0 41100 Total general government 39,737 22,575 (17,162) -76% 149,640 109,903 73% 48010 Total Expenditures 39,737 22,575 (17,162) -76% 149,640 109,903 73% Revenues Over (Under) Expenditures (16,255) (2,914) (13,341) 458% (149,640) (165,895) 111% Other Financing Sources (Uses) 4915 Transfers in 0 70,000 0 0 70,000 70,000 0 0% 70,000 0 0% 6482 Transfers out 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 70,000 70,000 0 0% 70,000 0 0% Net increase (decrease) in fund balance 53,745 67,086 (13,341) -20% (79,640) (165,895) 208% 5000 Fund Balance- January 1 0 0 0 0 486,431 419,345 67,086 16% 419,345 67,086 16% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 486,431 419,345 67,086 16% 419,345 67,086 16% 5900 Fund Balance - December 31 579,913 579,913 540,176 540,176 540,176 486,431 53,745 11% 339,705 200,471 59% G:Wnnual Audit Files \2007 Audit \Trial balances \nonmajor \[TBC- TECH.xis]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Technology Capital Project Fund 41000 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 540,176 486,431 Fund Balance - Rev /Exp Stmt. 540,176 486,431 Difference 0 0 Total Assets 540,176 486,431 Total Liabilities + Fund Bal. 540,176 486,431 Difference 0 0 Debits Credits Difference Trial Balance Totals 540,176 540,176 0 Journal Entries Totals 540,176 540,176 0 Difference 0 0 JE Journal Entry Screen 540,176 540,176 # ACCT Account Title Dr Debit Credit 3660 Undesignated Dr 540,176 3620 Designated for capital improvements Cr 540,176 #VALUE! Cr 41103 Services and other charges Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 540,176 540,176 G:Wnnual Audit Files\2007 Audit \Trial balances \nonmajor \[TBE- RECREF.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Recycling and Refuse Enterprise Fund 65300 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 768 0 0 0 768 5,428 (4,660) -86% 1200 Accounts receivable 54,219 0 0 0 54,219 60,849 (6,630) -11 % 1270 Special assessments receivable 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1500 Prepaid items 0 0 0 0 0 0 0 1445 Inventories -at cost 0 0 0 0 0 0 0 1600 Total Current Assets 54,987 66,277 (11,290) -17% 1900 Total Assets 54,987 66,277 (11,290) -17% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 449 0 0 449 764 315 41% 2060 Contracts payable 0 0 0 0 0 0 0 2330 Deposits 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 2410 Deferred revenue 0 0 0 0 0 0 0 Total Current Liabilities Payable 2650 from Current Assets 449 764 315 41% 2900 Total Liabilities 449 764 315 41% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 0 0 0 0 Restricted for 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 65,513 0 0 65,513 65,513 0 0% Net change to net assets (10,975) 0 (10,975) 3735 Total unrestricted 54,538 65,513 (10,975) -17% 3999 Total Net Assets 54,538 65,513 (10,975) -17% G:Wnnual Audit Files\2007 Audit \Trial balances \nonmajor \[TBE- RECREF.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Recycling and Refuse Enterprise Fund 65300 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Operating Revenues 4700 Sales and user fees 0 245,256 0 0 245,256 242,588 (2,668) -1% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 245,256 242,588 (2,668) -1% Operating Expenses 6100 Personal services 0 0 0 0 0 0 0 6200 Supplies 220 0 0 0 220 0 (220) 100% 6300 Other services 255,291 0 0 1 255,290 243,878 (11,412) -5% 6360 Insurance 1,790 0 0 0 1,790 1,975 185 9% 6380 Utilities 0 0 0 0 0 0 0 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 0 0 0 0 0 0 0 6400 Total Operating Expenses 257,300 245,853 (11,447) -5% 6450 Operating Income (Loss) (12,044) (3,265) 8,779 -269% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 1,069 0 0 1,069 1,409 340 24% 4610 Special assessments 0 0 0 0 0 0 0 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 4606 Other revenue 0 0 0 0 0 0 0 6611 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expense 1,069 1,409 340 24% 6600 Income (Loss) Before Contributions and Transfers (10,975) (1,856) 9,119 -491% 4940 Contributions 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 6700 Change in Net Assets (10,975) (1,856) 9,119 -491% 5000 Total net assets - January 1 65,513 67,369 1,856 3% 4950 Prior period adjustment 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 65,513 67,369 1,856 3% 5900 Total net assets - December 31 312,288 312,287 0 1 54,538 65,513 10,975 17% G:Wnnual Audit Files\2007 Audit \Trial balances \nonmajor \[TBE- RECREF.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Recycling and Refuse Enterprise Fund 65300 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net assets - Balance Sheet 54,538 65,513 Net assets - Rev /Exp Stmt. 54,538 65,513 Difference 0 0 Total Assets - Liabilities 54,538 65,513 Total Net Assets 54,538 65,513 Difference 0 0 Debits Credits Difference Trial Balance Totals 0 1 (1) Journal Entries Totals 0 1 (1) Difference 0 0 JE Journal entry screen 0 1 # ACCT Account Title Debit Credit 3730 Unrestricted Cr 6300 Other services Cr 1 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 0 1 G:Wnnual Audit Files\2007 Audit \Trial balances \nonmajor \[TBE- STRTLT.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Street Light Utility Enterprise Fund 65200 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 154,091 0 0 0 154,091 102,239 51,852 51% 1200 Accounts receivable 55,064 0 0 0 55,064 55,662 (598) _1% 1270 Special assessments receivable 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1500 Prepaid items 0 0 0 0 0 0 0 1445 Inventories -at cost 0 0 0 0 0 0 0 1600 Total Current Assets 209,155 157,901 51,254 32% 1900 Total Assets 209,155 157,901 51,254 32% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 29,503 0 0 29,503 1,679 (27,824) -1657% 2060 Contracts payable 0 0 0 0 0 0 0 2330 Deposits 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 2410 Deferred revenue 0 0 0 0 0 0 0 Total Current Liabilities Payable 2650 from Current Assets 29,503 1,679 (27,824) -1657% 2900 Total Liabilities 29,503 1,679 (27,824) -1657% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 0 0 0 0 Restricted for 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 156,222 0 0 156,222 156,222 0 0% Net change to net assets 23,430 0 23,430 3735 Total unrestricted 179,652 156,222 23,430 15% 3999 Total Net Assets 179,652 156,222 23,430 15% G:Wnnual Audit Files\2007 Audit \Trial balances \nonmajor \[TBE- STRTLT.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Street Light Utility Enterprise Fund 65200 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Operating Revenues 4700 Sales and user fees 0 232,850 0 0 232,850 221,341 (11,509) -5% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 232,850 221,341 (11,509) -5% Operating Expenses 6100 Personal services 0 0 0 0 0 0 0 6200 Supplies 822 0 0 0 822 794 (28) -4% 6300 Other services 22,510 0 0 1 22,509 13,522 (8,987) -66% 6360 Insurance 1,291 0 0 0 1,291 1,367 76 6% 6380 Utilities 167,037 0 0 0 167,037 145,536 (21,501) -15% 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 0 0 0 0 0 0 0 6400 Total Operating Expenses 191,659 161,219 (30,440) -19% 6450 Operating Income (Loss) 41,191 60,122 18,931 31% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 7,669 0 0 7,669 5,625 (2,044) -36% 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 1,380 0 0 1,380 0 (1,380) 100% 6611 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expense 9,049 5,625 (3,424) -61% 6600 Income (Loss) Before Contributions and Transfers 50,240 65,747 15,507 24% 4940 Contributions 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 6482 Transfers out 26,810 0 0 0 (26,810) (31,296) (4,486) 14% 6700 Change in Net Assets 23,430 34,451 11,021 32% 5000 Total net assets - January 1 0 0 0 0 156,222 121,771 (34,451) -28% 4950 Prior period adjustment 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 156,222 121,771 (34,451) -28% 5900 Total net assets - December 31 427,625 427,624 0 1 179,652 156,222 (23,430) -15% G:Wnnual Audit Files\2007 Audit \Trial balances \nonmajor \[TBE- STRTLT.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Street Light Utility Enterprise Fund 65200 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net assets - Balance Sheet 179,652 156,222 Net assets - Rev /Exp Stmt. 179,652 156,222 Difference 0 0 Total Assets - Liabilities 179,652 156,222 Total Net Assets 179,652 156,222 Difference 0 0 Debits Credits Difference Trial Balance Totals 0 1 (1) Journal Entries Totals 0 1 (1) Difference 0 0 JE Journal entry screen 0 1 # ACCT Account Title Debit Credit 3730 Unrestricted Cr 6300 Other services Cr 1 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 0 1 G:Wnnual Audit Files\2007 Audit \Trial balances \nonmajor \[TBI- GARAGE.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Central Garage Internal Service Fund 70100 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 4,317,413 0 0 0 4,317,413 5,022,951 (705,538) -14% 1200 Accounts receivable 7,727 0 0 0 7,727 14,348 (6,621) -46% 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 33,043 0 0 0 33,043 29,971 3,072 10% 1600 Total Current Assets 4,358,183 5,067,270 (709,087) -14% Capital assets 1710 Land 0 0 0 0 0 0 0 1715 Land improvements 166,108 0 0 0 166,108 166,108 0 0% 1720 Buildings and structures 0 0 0 0 0 0 0 1755 Machinery and equipment 7,089,689 0 0 0 7,089,689 6,179,996 909,693 15% 1735 Mains and lines 0 0 0 0 0 0 0 1800 Accumulated depreciation 0 3,611,151 0 0 (3,611,151) (3,785,989) 174,838 -5% 1850 Net Capital Assets 3,644,646 2,560,115 1,084,531 42% 1900 Total Assets 8,002,829 7,627,385 375,444 5% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 73,105 0 0 73,105 92,474 19,369 21% 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 5,909 0 0 5,909 6,033 124 2% 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 79,014 98,507 19,493 20% 2900 Total Liabilities 79,014 98,507 19,493 20% G:Wnnual Audit Files\2007 Audit \Trial balances \nonmajor \[TBI- GARAGE.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Central Garage Internal Service Fund 70100 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 3,644,646 3,644,646 0 3,644,646 100% Restricted for 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 7,528,877 3,644,646 1 3,884,232 7,528,878 (3,644,646) -48% Net change to net assets 394,937 0 394,937 3735 Total Unrestricted 4,279,169 7,528,878 (3,249,709) -43% 3999 Total Net Assets 7,923,815 7,528,878 394,937 5% Operating Revenues 4700 Sales and user fees 0 1,453,167 0 0 1,453,167 1,385,459 67,708 5% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 1,453,167 1,385,459 67,708 5% Operating Expenses 6100 Personal services 301,482 0 0 0 301,482 296,689 (4,793) -2% 6200 Supplies 398,167 5,200 0 1 392,966 349,085 (43,881) -13% 6300 Other services 148,053 0 0 0 148,053 107,954 (40,099) -37% 6360 Insurance 55,102 0 0 0 55,102 49,841 (5,261) -11% 6380 Utilities 1,870 0 0 0 1,870 2,014 144 7% 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 529,893 0 0 0 529,893 465,491 (64,402) -14% 6400 Total Operating Expenses 1,429,366 1,271,074 (158,292) -12% 6450 Operating Income (Loss) 23,801 114,385 (90,584) -79% G:Wnnual Audit Files\2007 Audit \Trial balances \nonmajor \[TBI- GARAGE.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Central Garage Internal Service Fund 70100 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Nonoperating Revenues (Expenses) 4603 Interest earnings 0 214,785 0 0 214,785 220,780 (5,995) -3% 4610 Special assessments 0 0 0 0 0 0 0 4300 Intergovernmental revenue 0 0 0 0 0 0 0 6496 Gain (loss) on disposal of capital assets 0 88,508 0 0 88,508 30,651 57,857 189% 4606 Other revenue 0 10,384 0 0 10,384 35,383 (24,999) -71% 6611 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expense 313,677 286,814 26,863 9% 6600 Income (Loss) Before Contributions and Transfers 337,478 401,199 (63,721) -16% 4912 Contributions 0 0 0 0 0 168,316 (168,316) -100% 4915 Transfers in 0 57,459 0 0 57,459 36,542 20,917 57% 6482 Transfers out 0 0 0 0 0 0 0 6700 Change in Net Assets 394,937 606,057 (211,120) -35% 5000 Total net assets - January 1 0 0 0 0 7,528,878 6,922,821 606,057 9% 4950 Prior period adjustment 0 0 0 0 0 0 0 5500 Total net assets - January 1 as restated 7,528,878 6,922,821 606,057 9% 5900 Total net assets - December 31 13,048,547 13,048,545 3,644,646 3,644,648 7,923,815 7,528,878 394,937 5% Net assets - Balance Sheet 7,923,815 7,528,878 Net assets - Rev /Exp Stmt. 7,923,815 7,528,878 Difference 0 0 Total Assets - Liabilities 7,923,815 7,528,878 Total Net Assets 7,923,815 7,528,878 Difference 0 0 Debits Credits Difference Trial Balance Totals 3,644,646 3,644,648 (2) Journal Entries Totals 3,644,646 3,644,648 (2) Difference 0 0 JE Journal entry screen 3,644,646 3,644,648 # ACCT Account Title Debit Credit 3730 Unrestricted Cr 1 6200 Supplies Cr 1 #VALUE! Cr 3730 Unrestricted Dr 3,644,646 3500 Invested in capital assets, net of related deb Cr 3,644,646 #VALUE! Cr 4915 Transfers in Cr 4912 Contributions Cr move that portion of the fuel system that was in GFA and moved to garage #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 3,644,646 3,644,648 G:Wnnual Audit Files\2007 Audit \Trial balances \nonmajor \[TBI- RETIRE.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Employee Retirement Benefit Internal Service Fund 70300 December 31, 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 1,495,177 0 0 0 1,495,177 1,501,157 (5,980) 0% 1200 Accounts receivable 734 0 0 0 734 423 311 74% 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 1445 Inventories -at cost 0 0 0 0 0 0 0 1600 Total Current Assets 1,495,911 1,501,580 (5,669) 0% 1900 Total Assets 1,495,911 1,501,580 (5,669) 0% Liabilities Current Liabilites Payable from Current Assets 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 2410 Deferred revenue 0 0 0 0 0 0 0 2540 Accrued health insurance liability 0 0 0 101,500 101,500 85,700 (15,800) -18% Total Current Liabilities Payable 2650 from Current Assets 101,500 85,700 (15,800) -18% Long -Term Liabilities 2640 Accrued health insurance liability 0 2,517,382 101,500 0 2,415,882 2,467,636 51,754 2% 2725 Unamortized bond discount and charges 0 0 0 0 0 0 0 2800 Total Long -Term Liabilities 2,415,882 2,467,636 51,754 2% 2900 Total Liabilities 2,517,382 2,553,336 35,954 1% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 0 0 0 0 Restricted for 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 1,051,757 0 0 1 (1,051,756) (1,051,756) 0 0% Net change to net assets 30,285 0 30,285 3735 Unrestricted (1,021,471) (1,051,756) 30,285 -3% 3999 Total Net Assets (1,021,471) (1,051,756) 30,285 -3% G:Wnnual Audit Files\2007 Audit \Trial balances \nonmajor \[TBI- RETIRE.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Employee Retirement Benefit Internal Service Fund 70300 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Operating Revenues 4700 Sales and user fees 0 0 0 0 0 0 0 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 0 0 0 Operating Expenses 6100 Personal services 50,754 0 0 0 50,754 535,742 484,988 91% 6200 Supplies 0 0 0 0 0 0 0 6300 Other services 0 0 0 0 0 0 0 6360 Insurance 0 0 0 0 0 0 0 6380 Utilities 0 0 0 0 0 0 0 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 0 0 0 0 0 0 0 6400 Total Operating Expenses 50,754 535,742 484,988 91% 6450 Operating Income (Loss) (50,754) (535,742) (484,988) 91% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 71,197 0 0 71,197 66,424 (4,773) -7% 4300 Intergovernmental 0 9,842 0 0 9,842 0 (9,842) 100% 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 81,039 66,424 (14,615) -22% 6600 Income (Loss) Before Contributions and Transfers 30,285 (469,318) (499,603) 106% 4940 Contributions 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 6700 Change in Net Assets 30,285 (469,318) (499,603) 106% 5000 Total net assets - January 1 0 0 0 0 (1,051,756) (582,438) 469,318 -81% 4950 Prior period adjustment 0 0 0 0 0 0 0 5500 Total net assets - January 1 as restated (1,051,756) (582,438) 469,318 -81% 5900 Total net assets - December 31 2,598,422 2,598,421 101,500 101,501 (1,021,471) (1,051,756) (30,285) 3% G:Wnnual Audit Files\2007 Audit \Trial balances \nonmajor \[TBI- RETIRE.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Employee Retirement Benefit Internal Service Fund 70300 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net assets - Balance Sheet (1,021,471) (1,051,756) Net assets - Rev /Exp Stmt. (1,021,471) (1,051,756) Difference 0 0 Total Assets- Liabilities (1,021,471) (1,051,756) Total Net Assets (1,021,471) (1,051,756) Difference 0 0 Debits Credits Difference Trial Balance Totals 101,500 101,501 (1) Journal Entries Totals 101,500 101,501 (1) Difference 0 0 JE Journal entry screen 101,500 101,501 # ACCT Account Title Debit Credit 3730 Unrestricted Cr 1 6100 Personal services Cr #VALUE! Cr 2640 Accrued health insurance liability Dr 101,500 2540 Accrued health insurance liability Cr 101,500 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 101,500 1 01, 501 G:Wnnual Audit Files\2007 Audit \Trial balances\ nonmajor \[TBI- COMPABS.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Compensated Absences Internal Service Fund 70400 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 1,023,706 0 0 0 1,023,706 964,248 59,458 6% 1200 Accounts receivable 0 0 0 0 0 0 0 1270 Special assessments receivable 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1600 Total Current Assets 1,023,706 964,248 59,458 6% 1900 Total Assets 1,023,706 964,248 59,458 6% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2160 Compensated absences payable 0 0 0 102,350 102,350 96,425 (5,925) -6% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2410 Deferred revenue 0 0 0 0 0 0 0 Total Current Liabilities Payable 2650 from Current Assets 102,350 96,425 (5,925) -6% Long -Term Liabilities 2640 Accrued health insurance liability 0 0 0 0 0 0 0 2660 Compensated absences payable 0 1,023,706 102,350 0 921,356 867,823 (53,533) -6% 2725 Unamortized bond discount and charges 0 0 0 0 0 0 0 2800 Total Long -Term Liabilities 921,356 867,823 (53,533) -6% 2900 Total Liabilities 1,023,706 964,248 (59,458) -6% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 0 0 0 0 Restricted for 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 0 0 0 0 0 0 Net change to net assets 0 0 0 3735 Total unrestricted 0 0 0 3999 Total Net Assets 0 0 0 G:Wnnual Audit Files\2007 Audit \Trial balances\ nonmajor \[TBI- COMPABS.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Compensated Absences Internal Service Fund 70400 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Operating Revenues 4700 Sales and user fees 0 100,467 0 1 100,468 87,249 (13,219) -15% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 100,468 87,249 (13,219) -15% Operating Expenses 6100 Personal services 146,900 0 0 0 146,900 126,776 (20,124) -16% 6200 Supplies 0 0 0 0 0 0 0 6300 Other services 0 0 0 0 0 0 0 6360 Insurance 0 0 0 0 0 0 0 6380 Utilities 0 0 0 0 0 0 0 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 0 0 0 0 0 0 0 6400 Total Operating Expenses 146,900 126,776 (20,124) -16% 6450 Operating Income (Loss) (46,432) (39,527) 6,905 -17% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 46,432 0 0 46,432 39,527 (6,905) -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 0 0 0 0 0 0 6611 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expense 46,432 39,527 (6,905) -17% 6600 Income (Loss) Before Contributions and Transfers 0 0 0 4940 Contributions 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 6700 Change in Net Assets 0 0 0 5000 Total net assets - January 1 0 0 0 0 0 0 0 4950 Prior period adjustment 0 0 0 0 0 0 0 5500 Total net assets - January 1 as restated 0 0 0 5900 Total net assets - December 31 1,170,606 1,170,605 102,350 102,351 0 0 0 G:Wnnual Audit Files\2007 Audit \Trial balances\ nonmajor \[TBI- COMPABS.xls]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Compensated Absences Internal Service Fund 70400 December 31, 2007 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net assets - Balance Sheet 0 0 Net assets - Rev /Exp Stmt. 0 0 Difference 0 0 Total Assets - Liabilities 0 0 Total Net Assets 0 0 Difference 0 0 Debits Credits Difference Trial Balance Totals 102,350 102,351 (1) Journal Entries Totals 102,350 102,351 (1) Difference 0 0 JE Journal entry screen 102,350 102,351 # ACCT Account Title Debit Credit 4700 Sales and user fees Cr 1 #VALUE! Cr 4700 Sales and user fees Cr 6100 Personal services Cr #VALUE! Cr 2660 Compensated absences payable Dr 102,350 2160 Compensated absences payable Cr 102,350 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 102,350 102,_351_