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HomeMy WebLinkAbout23 - YE Trial Balance R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 1 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 10100. A 1 GENERAL FUND 10100 10100. B 2 GENERAL FUND 10100 10100 -1000 3 ASSETS 10100 10100 -1001 4 CURRENT ASSETS 10100 10100 -1005 5 CASH AND CASH EQUIVALENTS 10100 10100 -1030 6 PETTY CASH 10100 10100 -1031 7 PETTY CASH CITY CLERK 200.00 200.00 10100 10100 -1032 7 PETTY CASH POLICE ADMIN 135.00 135.00 10100 10100 -1034 7 PETTY CASH PARKS DEPT 100.00 100.00 PETTY CASH 435.00 435.00 10100 10100 -1040 6 CASH CHANGE 10100 10100 -1041 7 CASH CHANGE CITY CLERK 175.00 175.00 10100 10100 -1042 7 CASH CHANGE COMM CENTER 150.00 150.00 10100 10100 -1044 7 CASH CHANGE POLICE DEPT 75.00 75.00 10100 10100 -1047 7 CASH CHANGE FINANCE 1,000.00 1,000.00 CASH CHANGE 1,400.00 1,400.00 CASH AND CASH EQUIVALENT 1,835.00 1,835.00 10100 10100 -1095 5 POOLED CASH & INVESTMENTS 8,227,854.31 4,799,469.24 138,929.31- 8,088,925.00 10100 10100 -1200 5 ACCOUNTS RECEIVABLE 10100 10100 -1205 6 ACCOUNTS RECEIVABLE- BILLED 16,924.78 6,754.00 6,739.62 23,664.40 ACCOUNTS RECEIVABLE- 16,924.78 6,754.00 6,739.62 23,664.40 10100 10100 -1215 6 MISC ACCOUNTS RECEIVABLE 39,319.33 48,205.40 13,418.57 52,737.90 10100 10100 -1225 6 ONLINE PAYMENTS CLEARING -CARS 40.00 48.00- 50.00 90.00 10100 10100 -1226 6 CARS CREDIT CARD CLEARING 7,708.10 2,173.43 4,663.15 12,371.25 10100 10100 -1230 6 RETURNED CHECKS 12,071.45 400.00 7,692.25- 4,379.20 10100 10100 -1231 7 ALLOWANCE FOR RETURNED CHE 12,071.45- 7,692.25 7,692.25 4,379.20 - RETURNED CHECKS 8,092.25 10100 10100 -1232 6 ESTIMATED UNCOLLECTABLE A/R 7,063.78- 7,063.78 - ACCOUNTS RECEIVABLE 56,928.43 65,177.08 24,871.34 81,799.77 10100 10100 -1250 5 TAXES RECEIVABLE 10100 10100 -1255 6 TAXES RECEIVABLE - CURRENT 96,938.48 108,166.44 11,227.96 108,166.44 10100 10100 -1265 6 TAXES RECEIVABLE- DELINQUENT 349,897.16 51,627.95 51,627.95 401,525.11 TAXES RECEIVABLE 446,835.64 159,794.39 62,855.91 509,691.55 10100 10100 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 2 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 10100 -1300 5 DUE FROM OTHER FUNDS 10100 10100 -1320 5 DUE FROM OTHER GOVT UNITS 10100 10100 -1325 6 DUE FROM OTHER GOVT UNITS 24,827.98 40,992.27 16,164.29 40,992.27 DUE FROM OTHER GOVT UNIT 24,827.98 40,992.27 16,164.29 40,992.27 10100 10100 -1400 5 INVENTORY 10100 10100 -1445 6 INVENTORY OF STORES 26,603.87 5,498.85- 5,498.85- 21,105.02 INVENTORY 26,603.87 5,498.85- 5,498.85- 21,105.02 10100 10100 -1500 5 PREPAID ITEMS 10100 10100 -1510 6 PREPAID ITEMS 700.00 390.00 190.00 890.00 PREPAID ITEMS 700.00 390.00 190.00 890.00 CURRENT ASSETS 8,785,585.23 5,060,324.13 40,346.62- 8,745,238.61 ASSETS 8,785,585.23 5,060,324.13 40,346.62- 8,745,238.61 10100 10100 -2000 3 LIABILITIES 10100 10100 -2001 4 CURRENT LIABILITIES 10100 10100 -2010 5 ACCOUNTS PAYABLE 10100 10100 -2012 6 MISC ACCOUNTS PAYABLE 1,716.00- 63,754.17 65,470.17 63,754.17 10100 10100 -2015 6 VOUCHERS PAYABLE 238,513.49- 318,639.05- 80,125.56- 318,639.05- 10100 10100 -2025 6 RECREATION REFUND CLEARING 291.75 399.25- 107.50- 10100 10100 -2041 6 MINNESOTA 6.5% SALES TAX 3,420.61- 4,377.62- 2,568.14- 5,988.75- 10100 10100 -2043 6 HENN CTY 0.15% SALES TAX 46.32- 23.63- 14.83- 61.15- 10100 10100 -2044 6 HENN CTY 0.25% TRANS TAX 47.16- 101.04- 101.04 - ACCOUNTS PAYABLE 243,404.67- 259,333.29- 17,738.65- 261,143.32- 10100 10100 -2100 5 SALARIES & BENEFITS PAYABLE 10100 10100 -2110 6 SALARIES AND WAGES PAYABLE 239,500.30- 337,918.15- 98,417.85- 337,918.15 - SALARIES & BENEFITS PAYA 239,500.30- 337,918.15- 98,417.85- 337,918.15- 10100 10100 -2200 5 DUE TO OTHER FUNDS 10100 10100 -2250 5 DUE TO OTHER GOVERNMENT UNITS 10100 10100 -2300 5 DEPOSITS 10100 10100 -2310 6 DEPOSITS - COMMUNITY CENTER 2,225.00- 500.00 1,350.00 875.00- 10100 10100 -2355 6 SURCHARGE FOR BUILDING PERMITS 285.07- 252.93 53.03- 338.10 - DEPOSITS 2,510.07- 752.93 1,296.97 1,213.10- 10100 10100 -2400 5 DEFERRED REVENUE 10100 10100 -2410 6 DEFERRED REVENUE -TAXES 349,897.16- 51,627.95- 51,627.95- 401,525.11- 10100 10100 -2430 6 DEFERRED REVENUE -OTHER 7,859.50- 7,859.50 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 3 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance DEFERRED REVENUE 357,756.66- 51,627.95- 43,768.45- 401,525.11 - CURRENT LIABILITIES 843,171.70- 648,126.46- 158,627.98- 1,001,799.68 - LIABILITIES 843,171.70- 648,126.46- 158,627.98- 1,001,799.68- 10100 10100 -3000 3 FUND EQUITY 10100 10100 -3001 4 CONTRIBUTED CAPITAL 10100 10100 -3501 4 FUND BALANCE 10100 10100 -3510 5 RESERVED FUND BALANCE 10100 10100 -3610 6 FUND BALANCE DESIG WORKING CAP 7,941,713.56- 224,671.32 224,671.32 7,717,042.24 - RESERVED FUND BALANCE 7,941,713.56- 224,671.32 224,671.32 7,717,042.24- 10100 10100 -3660 5 UNRESERVED FUND BALANCE 699.97- 224,671.32- 224,671.32- 225,371.29 - FUND BALANCE 7,942,413.53- 7,942,413.53 - FUND EQUITY 7,942,413.53- 7,942,413.53- 10100 10100 -4000 3 REVENUES AND EXPENSES 10100 10100 -4001 4 REVENUES 10100 10100 -4050 5 TAXES 10100 10100 -4100 6 AD VALOREM TAXES 10100 10100 -4101 7 CURRENT AD VALOREM TAXES 5,277,212.04- 10,588,783.39- 10,588,783.39- 10100 10100- 4101 -1 8 MKT VALUE CREDIT -PROPE 272,190.25- 543,128.17- 543,128.17 - CURRENT AD VALOR 5,549,402.29- 11,131,911.56- 11,131,911.56- 10100 10100 -4120 7 DELINQUENT AD VALOREM TAXE 89,941.98- 220,137.72- 220,137.72- 10100 10100 -4150 7 TAX INCREMENTS 2,607.36- 2,607.36- 10100 10100 -4154 7 PENALTIES & INT- DELINQ TAX 9,801.87- 20,883.15- 20,883.15 - AD VALOREM TAXES 5,649,146.14- 11,375,539.79- 11,375,539.79- 10100 10100 -4160 6 GENERAL SALES AND USE TAXES 10100 10100 -4161 7 LODGING TAX 88,110.59- 619,961.83- 619,961.83- GENERAL SALES AND US 88,110.59- 619,961.83- 619,961.83 - TAXES 5,737,256.73- 11,995,501.62- 11,995,501.62- 10100 10100 -4199 5 LICENSES AND PERMITS 10100 10100 -4200 6 LICENSES 10100 10100 -4201 7 LIQUOR LICENSES 73,069.91- 73,069.91- 10100 10100 -4202 7 BEER LICENSES 700.00- 3,300.00- 3,300.00- 10100 10100 -4203 7 GARBAGE HAULING LICENSES 110.00- 3,030.00- 3,030.00- 10100 10100 -4204 7 CIGARETTE LICENSES 2,400.00- 3,837.50- 3,837.50- 10100 10100 -4205 7 RENTAL DWELLING LICENSES 11,253.99- 181,558.65- 181,558.65- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 4 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 10100 -4207 7 MECHANICAL LICENSES 5,930.00- 5,930.00- 10100 10100 -4209 7 SERVICE STATION LICENSES 1,570.00- 2,313.33- 2,313.33- 10100 10100 -4210 7 MOTOR VEHICLE DEALER LICEN 1,250.00- 1,250.00- 10100 10100 -4211 7 BOWLING ALLEY LICENSES 720.00- 720.00- 720.00- 10100 10100 -4212 7 AMUSEMENT LICENSES 830.00- 830.00- 10100 10100 -4213 7 MISCELLANEOUS BUSINESS LIC 370.00- 4,643.00- 4,643.00 - LICENSES 17,123.99- 280,482.39- 280,482.39- 10100 10100 -4220 6 PERMITS 10100 10100 -4221 7 SIGN PERMITS 165.00- 2,910.00- 2,910.00- 10100 10100 -4222 7 BUILDING PERMITS 9,658.19- 211,461.76- 211,461.76- 10100 10100 -4223 7 MECHANICAL PERMITS 1,734.62- 52,898.05- 52,898.05- 10100 10100 -4224 7 SEWER & WATER PERMITS .77- 830.77- 830.77- 10100 10100 -4225 7 PLUMBING PERMITS 1,559.70- 45,765.88- 45,765.88- 10100 10100 -4226 7 ROW PERMIT FEE 1,594.00- 4,080.00- 4,080.00- 10100 10100 -4227 7 ELECTRICAL PERMITS 2,445.28- 45,305.78- 45,305.78 - PERMITS 17,157.56- 363,252.24- 363,252.24 - LICENSES AND PERMITS 34,281.55- 643,734.63- 643,734.63- 10100 10100 -4300 5 INTERGOVERNMENTAL REVENUE 10100 10100 -4310 6 FEDERAL REVENUE 10100 10100 -4320 7 MISC FEDERAL GRANTS 1,797.98- 1,797.98- 1,797.98 - FEDERAL REVENUE 1,797.98- 1,797.98- 1,797.98- 10100 10100 -4340 6 STATE REVENUE 10100 10100 -4341 7 LOCAL GOVERNMENT AID 16,086.50- 572,708.00- 572,708.00- 10100 10100 -4345 7 PENSION AID -FIRE RELIEF 117,983.00- 117,983.00- 10100 10100 -4346 7 PENSION AID - POLICE 290,161.00- 290,161.00- 10100 10100 -4347 7 PENSION AID -PERA 17,182.50- 34,365.00- 34,365.00- 10100 10100 -4352 7 POLICE TRAINING GRANT 16,421.99- 16,421.99- 10100 10100 -4359 7 OTHER STATE G RANTS /AID 418.01- 1,798.61- 1,798.61 - STATE REVENUE 33,687.01- 1,033,437.60- 1,033,437.60- 10100 10100 -4360 6 COUNTY GRANTS 10100 10100 -4362 7 COUNTY G RANTS /AID 859.60- 859.60- 859.60 - COUNTY GRANTS 859.60- 859.60- 859.60- 10100 10100 -4370 6 OTHER GRANTS/AID R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 5 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 10100 -4373 7 OTHER GRANTS /AID 12,412.28- 12,412.28- 12,412.28- 10100 10100 -4374 7 POLICE LIAISON / DARE 7 63,765.00- 63,765.00 - OTHER GRANTS /AID 19,672.28- 76,177.28- 76,177.28 - INTERGOVERNMENTAL REVENU 56,016.87- 1,112,272.46- 1,112,272.46- 10100 10100 -4399 5 CHARGES FOR SERVICES 10100 10100 -4400 6 CHARGES FOR SERVICES - GENERAL 10100 10100 -4403 7 PLANNING APPLICATION FEES 6,600.00- 6,600.00- 10100 10100 -4404 7 ZONING CHANGES /SPECIAL USE 3,050.00- 3,050.00- 10100 10100 -4405 7 SALE OF MAPS & DOCUMENTS 8.19- 686.02- 686.02- 10100 10100 -4408 7 REINSPECTION FEES 100.00- 1,400.00- 1,400.00- 10100 10100 -4409 7 SECTION 8 INSPECTIONS 3,360.00- 13,153.00- 13,153.00- 10100 10100 -4411 7 FILING FEES 175.00- 175.00- 10100 10100 -4412 7 ABATEMENT FEES 720.00- 720.00- 10100 10100 -4413 7 FINAL PLAT & VACATION FEES 325.00- 325.00- 10100 10100 -4415 7 TREE CONTRACTOR REGISTRATI 35.00- 1,715.00- 1,715.00- 10100 10100 -4416 7 ZONING LETTER 35.00- 140.00- 140.00 - CHARGES FOR SERVICES 3,538.19- 27,964.02- 27,964.02- 10100 10100 -4420 6 CHARGES FOR SERVICES - PUBLIC SA 10100 10100 -4421 7 POLICE REPORT REVENUE 50.40- 1,178.42- 1,178.42- 10100 10100 -4422 7 LICENSE INVESTIGATIONS 500.00- 2,750.00- 2,750.00- 10100 10100 -4423 7 ANIMAL CONTROL REVENUE 205.00- 3,530.25- 3,530.25- 10100 10100 -4425 7 BURGLAR ALARM FEES 375.00- 14,800.00- 14,800.00- 10100 10100 -4426 7 TOWING REVENUE 246.61- 246.61- 10100 10100 -4427 7 POLICE SERVICE REVENUE 150.00- 1,945.05- 1,945.05- 10100 10100 -4428 7 PRIVATE SECURITY CONTRACTS 7,980.00- 17,035.00- 17,035.00- 10100 10100 -4429 7 MISC POLICE REVENUE 585.15- 585.15 - CHARGES FOR SERVICES 9,260.40- 42,070.48- 42,070.48- 10100 10100 -4430 6 CHGS FOR SERVICES - PUBLIC WORKS 10100 10100 -4450 6 CHARGES FOR SERVICES -COMM DEV 10100 10100 -4451 7 NUISANCE ABATEMENTS 1 1,590.00- 1,590.00 - CHARGES FOR SERVICES 1,397.00 1,590.00- 1,590.00- 10100 10100 -4470 6 CHARGES FOR SERVICES -CARS 10100 10100 -4471 7 ADULT RECREATION PROGRAMS 36,496.30- 259,741.64- 259,741.64- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 6 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 10100 -4472 7 TEEN RECREATION PROGRAMS 4,884.46- 4,884.46- 10100 10100 -4473 7 CHILDREN RECREATION PROGRA 4,624.00- 50,112.84- 50,112.84- 10100 10100 -4474 7 GENERAL RECREATION PROGRAM 180.00- 1,825.00- 1,825.00 - CHARGES FOR SERVICES 41,300.30- 316,563.94- 316,563.94- 10100 10100 -4480 6 CHARGES FOR SERVICES -COMM CTR 10100 10100 -4481 7 MEMBERSHIPS - FAMILY 2 33,710.01- 33,710.01- 10100 10100 -4482 7 MEMBERSHIPS- INDIVIDUAL 4,269.26- 52,684.37- 52,684.37- 10100 10100 -4485 7 GENERAL ADMISSIONS - INDIVID 3,573.03- 76,518.07- 76,518.07- 10100 10100 -4486 7 GENERAL ADMISSIONS - GROUPS 160.90- 11,379.27- 11,379.27- 10100 10100 -4487 7 SWIM LESSONS 3,371.00- 126,757.20- 126,757.20- 10100 10100 -4489 7 LOCKER RENTAL 1,646.40- 3,566.48- 3,566.48- 10100 10100 -4493 7 GAME ROOM 368.97- 3,491.01- 3,491.01- 10100 10100 -4494 7 MDSE FOR RESALE - TAXABLE 98.64- 1,900.19- 1,900.19- 10100 10100 -4495 7 CONSTITUTION HALL RENTAL 116.93- 27,672.87- 27,672.87- 10100 10100 -4496 7 GIFT CERTIFICATE 212.00- 62.10 62.10 10100 10100 -4497 7 CONCESSIONS & COMMISSIONS 23,195.86- 23,195.86 - CHARGES FOR SERVICES 16,605.75- 360,813.23- 360,813.23 - CHARGES FOR SERVICES 69,307.64- 749,001.67- 749,001.67- 10100 10100 -4500 5 FINES & FORFEITS 10100 10100 -4508 6 UNCLAIMED EVIDENCE 768.03- 8,965.74- 8,965.74- 10100 10100 -4510 6 COURT FINES 10100 10100 -4511 7 COURT FINES 46,228.81- 282,320.52- 282,320.52- 10100 10100 -4513 7 RENTAL DWELLING FINES 11,700.00- 11,700.00 - COURT FINES 46,228.81- 294,020.52- 294,020.52- FINES & FORFEITS 46,996.84- 302,986.26- 302,986.26- 10100 10100 -4599 5 MISCELLANEOUS REVENUE 10100 10100 -4600 6 MISCELLANEOUS REVENUE 10100 10100 -4603 7 INTEREST EARNINGS 30,995.39- 137,173.31- 137,173.31- 10100 10100 -4604 7 CHECK PROCESSING FEES 90.00- 90.00- 10100 10100 -4605 7 UNREALIZED INVESTMENT GAIN 12,310.31- 12,310.31- 12,310.31- 10100 10100 -4606 7 OTHER REVENUE 680.84- 15,487.98- 15,487.98- 10100 10100 -4612 7 DONATIONS & CONTRIBUTIONS 500.00- 11,214.00- 11,214.00 - MISCELLANEOUS REVENU 44,486.54- 176,275.60- 176,275.60- 44,486.54- 176,275.60- 176,275.60- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 7 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance MISCELLANEOUS REVENUE 10100 10100 -4900 5 OTHER FINANCING SOURCES 10100 10100 -4921 6 REFUNDS & REIMBURSEMENTS 4,294.58- 47,371.66- 47,371.66 - OTHER FINANCING SOURCES 4,294.58- 47,371.66- 47,371.66 - REVENUES 5,992,640.75- 15,027,143.90- 15,027,143.90 - REVENUES AND EXPENSES 5,992,640.75- 15,027,143.90- 15,027,143.90 - GENERAL FUND 1,580,443.08- 15,226,118.50- 15,226,118.50- 10100 41110. B 2 MAYOR COUNCIL 10100 41110 -6001 4 EXPENDITURES /EXPENSES 10100 41110 -6099 5 PERSONAL SERVICES 10100 41110 -6100 6 WAGES AND SALARIES 10100 41110 -6103 7 WAGES -PART TIME EMPLOYEES 3,705.94 44,471.28 44,471.28 WAGES AND SALARIES 3,705.94 44,471.28 44,471.28 10100 41110 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41110 -6124 7 PERA DEFINED CONTRIBUTION 69.84 838.08 838.08 10100 41110 -6125 7 FICA 186.46 2,237.58 2,237.58 10100 41110 -6126 7 MEDICARE CONTRIBUTIONS 53.74 644.85 644.85 RETIREMENT CONTRIBUT 310.04 3,720.51 3,720.51 10100 41110 -6130 6 INSURANCE BENEFITS 10100 41110 -6150 6 WORKER'S COMPENSATION 10100 41110 -6151 7 WORKER'S COMP INSURANCE 8.95 119.85 119.85 WORKER'S COMPENSATIO 8.95 119.85 119.85 PERSONAL SERVICES 4,024.93 48,311.64 48,311.64 10100 41110 -6199 5 SUPPLIES 10100 41110 -6200 6 OFFICE SUPPLIES 10100 41110 -6210 6 OPERATING SUPPLIES 10100 41110 -6219 7 GENERAL OPERATING SUPPLIES 60.50 148.19 148.19 OPERATING SUPPLIES 60.50 148.19 148.19 10100 41110 -6240 6 SMALL TOOLS & MINOR EQUIPMENT SUPPLIES 60.50 148.19 148.19 10100 41110 -6299 5 OTHER CHARGES & SERVICES 10100 41110 -6300 6 PROFESSIONAL SERVICES 10100 41110 -6301 7 ACCTG, AUDIT & FIN'L SERVI 24,557.34 24,557.34 10100 41110 -6307 7 PROFESSIONAL SERVICES 1,128.64 9,920.90 9,920.90 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 8 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 41110 -6308 7 CHARTER COMMISSION 3,123.22 3,123.22 PROFESSIONAL SERVICE 1,128.64 37,601.46 37,601.46 10100 41110 -6320 6 COMMUNICATIONS 10100 41110 -6330 6 TRANSPORTATION 10100 41110 -6340 6 ADVERTISING 10100 41110 -6350 6 PRINTING AND DUPLICATING 10100 41110 -6400 6 REPAIR & MAINT SERVICES 10100 41110 -6430 6 MISCELLANEOUS 10100 41110 -6432 7 CONFERENCES AND SCHOOLS 35.00 3,777.72 3,777.72 10100 41110 -6433 7 MEETING EXPENSES 40.00 800.59 800.59 10100 41110 -6434 7 DUES & SUBSCRIPTIONS 35,194.50 35,194.50 MISCELLANEOUS 75.00 39,772.81 39,772.81 10100 41110 -6440 6 OTHER EXPENSES OTHER CHARGES & SERVICES 1,203.64 77,374.27 77,374.27 EXPENDITURES /EXPENSES 5,289.07 125,834.10 125,834.10 MAYOR COUNCIL 5,289.07 125,834.10 125,834.10 10100 41320. B 2 CITY MANAGER 10100 41320 -6001 4 EXPENDITURES /EXPENSES 10100 41320 -6099 5 PERSONAL SERVICES 10100 41320 -6100 6 WAGES AND SALARIES 10100 41320 -6101 7 WAGES & SALARIES -FT EMPLOY 22,036.00 208,205.64 208,205.64 WAGES AND SALARIES 22,036.00 208,205.64 208,205.64 10100 41320 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41320 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41320 -6122 7 PERA COORDINATED PLAN 1,432.35 13,525.84 13,525.84 10100 41320 -6125 7 FICA 808.63 11,685.53 11,685.53 10100 41320 -6126 7 MEDICARE CONTRIBUTIONS 329.58 3,102.67 3,102.67 RETIREMENT CONTRIBUT 2,570.56 28,314.04 28,314.04 10100 41320 -6130 6 INSURANCE BENEFITS 10100 41320 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,153.13 18,229.06 18,229.06 INSURANCE BENEFITS 2,153.13 18,229.06 18,229.06 10100 41320 -6150 6 WORKER'S COMPENSATION 10100 41320 -6151 7 WORKER'S COMP INSURANCE 194.69 1,722.36 1,722.36 WORKER'S COMPENSATIO 194.69 1,722.36 1,722.36 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 9 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance PERSONAL SERVICES 26,954.38 256,471.10 256,471.10 10100 41320 -6199 5 SUPPLIES 10100 41320 -6200 6 OFFICE SUPPLIES 10100 41320 -6203 7 BOOKS /REFERENCE MATERIALS 97.19 97.19 OFFICE SUPPLIES 97.19 97.19 10100 41320 -6210 6 OPERATING SUPPLIES 10100 41320 -6219 7 GENERAL OPERATING SUPPLIES 139.09 139.09 OPERATING SUPPLIES 139.09 139.09 10100 41320 -6240 6 SMALL TOOLS & MINOR EQUIPMENT SUPPLIES 236.28 236.28 10100 41320 -6299 5 OTHER CHARGES & SERVICES 10100 41320 -6300 6 PROFESSIONAL SERVICES 10100 41320 -6320 6 COMMUNICATIONS 10100 41320 -6321 7 TELEPHONE /PAGERS 103.80 645.01 645.01 COMMUNICATIONS 103.80 645.01 645.01 10100 41320 -6330 6 TRANSPORTATION 10100 41320 -6331 7 TRAVEL EXPENSE /MILEAGE 21.00 38.00 38.00 TRANSPORTATION 21.00 38.00 38.00 10100 41320 -6340 6 ADVERTISING 10100 41320 -6350 6 PRINTING AND DUPLICATING 10100 41320 -6420 6 IS SERVICES /LICENSES /FEES 10100 41320 -6430 6 MISCELLANEOUS 10100 41320 -6432 7 CONFERENCES AND SCHOOLS 35.00 4,918.78 4,918.78 10100 41320 -6433 7 MEETING EXPENSES 50.00 188.00 188.00 10100 41320 -6434 7 DUES & SUBSCRIPTIONS 1,935.45 1,935.45 MISCELLANEOUS 85.00 7,042.23 7,042.23 OTHER CHARGES & SERVICES 209.80 7,725.24 7,725.24 10100 41320 -6500 5 CAPITAL OUTLAY 10100 41320 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 27,164.18 264,432.62 264,432.62 CITY MANAGER 27,164.18 264,432.62 264,432.62 10100 41410. B 2 ELECTIONS 10100 41410 -6001 4 EXPENDITURES /EXPENSES 10100 41410 -6099 5 PERSONAL SERVICES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 10 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 41410 -6100 6 WAGES AND SALARIES 10100 41410 -6101 7 WAGES & SALARIES -FT EMPLOY 4,740.70 38,979.15 38,979.15 10100 41410 -6102 7 OVERTIME -FT EMPLOYEES 114.36 114.36 WAGES AND SALARIES 4,740.70 39,093.51 39,093.51 10100 41410 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41410 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41410 -6122 7 PERA COORDINATED PLAN 308.17 2,541.22 2,541.22 10100 41410 -6125 7 FICA 269.71 2,274.89 2,274.89 10100 41410 -6126 7 MEDICARE CONTRIBUTIONS 63.09 532.13 532.13 RETIREMENT CONTRIBUT 640.97 5,348.24 5,348.24 10100 41410 -6130 6 INSURANCE BENEFITS 10100 41410 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1 7,084.25 7,084.25 INSURANCE BENEFITS 1,076.25 7,084.25 7,084.25 10100 41410 -6150 6 WORKER'S COMPENSATION 10100 41410 -6151 7 WORKER'S COMP INSURANCE 40.97 302.44 302.44 WORKER'S COMPENSATIO 40.97 302.44 302.44 PERSONAL SERVICES 6,498.89 51,828.44 51,828.44 10100 41410 -6199 5 SUPPLIES 10100 41410 -6210 6 OPERATING SUPPLIES 10100 41410 -6219 7 GENERAL OPERATING SUPPLIES 162.31 1,000.94 1,000.94 OPERATING SUPPLIES 162.31 1,000.94 1,000.94 10100 41410 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41410 -6243 7 MINOR COMPUTER EQUIPMENT 1,606.57 1,606.57 SMALL TOOLS & MINOR 1,606.57 1,606.57 SUPPLIES 162.31 2,607.51 2,607.51 10100 41410 -6299 5 OTHER CHARGES & SERVICES 10100 41410 -6320 6 COMMUNICATIONS 10100 41410 -6322 7 POSTAGE 799.82 1,010.34 1,010.34 COMMUNICATIONS 799.82 1,010.34 1,010.34 10100 41410 -6330 6 TRANSPORTATION 10100 41410 -6331 7 TRAVEL EXPENSE /MILEAGE 92.73 92.73 10100 41410 -6333 7 FREIGHT /DRAYAGE 60.92 60.92 60.92 TRANSPORTATION 60.92 153.65 153.65 10100 41410 -6340 6 ADVERTISING R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 11 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 41410 -6342 7 LEGAL NOTICES 454.04 454.04 ADVERTISING 454.04 454.04 10100 41410 -6350 6 PRINTING AND DUPLICATING 10100 41410 -6351 7 PRINTING 1,179.00 1,610.33 1,610.33 PRINTING AND DUPLICA 1,179.00 1,610.33 1,610.33 10100 41410 -6400 6 REPAIR & MAINT SERVICES 10100 41410 -6402 7 EQUIPMENT SERVICES 350.00 2,818.00 2,818.00 REPAIR & MAINT SERVI 350.00 2,818.00 2,818.00 10100 41410 -6410 6 RENTALS 10100 41410 -6412 7 BLDGS /FACILITIES 900.00 900.00 10100 41410 -6415 7 OTHER EQUIPMENT 10.00 260.46 260.46 RENTALS 10.00 1,160.46 1,160.46 10100 41410 -6430 6 MISCELLANEOUS 10100 41410 -6432 7 CONFERENCES AND SCHOOLS 160.00 160.00 10100 41410 -6433 7 MEETING EXPENSES 108.42 229.83 229.83 10100 41410 -6434 7 DUES & SUBSCRIPTIONS 35.00 35.00 MISCELLANEOUS 108.42 424.83 424.83 10100 41410 -6440 6 OTHER EXPENSES 10100 41410 -6449 7 OTHER CONTRACTUAL SERVICE 27,240.75 27,240.75 OTHER EXPENSES 27,240.75 27,240.75 OTHER CHARGES & SERVICES 2,508.16 34,872.40 34,872.40 10100 41410 -6500 5 CAPITAL OUTLAY 10100 41410 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 9,169.36 89,308.35 89,308.35 ELECTIONS 9,169.36 89,308.35 89,308.35 10100 41430.13 2 CITY CLERK 10100 41430 -6001 4 EXPENDITURES /EXPENSES 10100 41430 -6099 5 PERSONAL SERVICES 10100 41430 -6100 6 WAGES AND SALARIES 10100 41430 -6101 7 WAGES & SALARIES -FT EMPLOY 10,981.60 102,756.52 102,756.52 WAGES AND SALARIES 10,981.60 102,756.52 102,756.52 10100 41430 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41430 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41430 -6122 7 PERA COORDINATED PLAN 713.81 6,675.27 6,675.27 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 12 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 41430 -6125 7 FICA 745.56 6,926.89 6,926.89 10100 41430 -6126 7 MEDICARE CONTRIBUTIONS 174.34 1,619.98 1,619.98 RETIREMENT CONTRIBUT 1,633.71 15,222.14 15,222.14 10100 41430 -6130 6 INSURANCE BENEFITS 10100 41430 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1 14,602.99 14,602.99 INSURANCE BENEFITS 1,850.43 14,602.99 14,602.99 10100 41430 -6150 6 WORKER'S COMPENSATION 10100 41430 -6151 7 WORKER'S COMP INSURANCE 97.55 895.63 895.63 WORKER'S COMPENSATIO 97.55 895.63 895.63 PERSONAL SERVICES 14,563.29 133,477.28 133,477.28 10100 41430 -6199 5 SUPPLIES 10100 41430 -6200 6 OFFICE SUPPLIES 10100 41430 -6203 7 BOOKS /REFERENCE MATERIALS 47.23 47.23 OFFICE SUPPLIES 47.23 47.23 10100 41430 -6210 6 OPERATING SUPPLIES 10100 41430 -6219 7 GENERAL OPERATING SUPPLIES 321.90 321.90 OPERATING SUPPLIES 321.90 321.90 10100 41430 -6240 6 SMALL TOOLS & MINOR EQUIPMENT SUPPLIES 369.13 369.13 10100 41430 -6299 5 OTHER CHARGES & SERVICES 10100 41430 -6320 6 COMMUNICATIONS 10100 41430 -6330 6 TRANSPORTATION 10100 41430 -6331 7 TRAVEL EXPENSE /MILEAGE 286.52 286.52 TRANSPORTATION 286.52 286.52 10100 41430 -6340 6 ADVERTISING 10100 41430 -6342 7 LEGAL NOTICES 2,931.51 7,893.66 7,893.66 ADVERTISING 2,931.51 7,893.66 7,893.66 10100 41430 -6350 6 PRINTING AND DUPLICATING 10100 41430 -6351 7 PRINTING 189.07 189.07 PRINTING AND DUPLICA 189.07 189.07 10100 41430 -6400 6 REPAIR & MAINT SERVICES 10100 41430 -6430 6 MISCELLANEOUS 10100 41430 -6432 7 CONFERENCES AND SCHOOLS 230.00 947.54 947.54 10100 41430 -6433 7 MEETING EXPENSES 31.97 31.97 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 13 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 41430 -6434 7 DUES & SUBSCRIPTIONS 220.00 220.00 MISCELLANEOUS 230.00 1,199.51 1,199.51 OTHER CHARGES & SERVICES 3,161.51 9,568.76 9,568.76 10100 41430 -6500 5 CAPITAL OUTLAY 10100 41430 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 17,724.80 143,415.17 143,415.17 CITY CLERK 17,724.80 143,415.17 143,415.17 10100 41520. B 2 FINANCE 10100 41520 -6001 4 EXPENDITURES /EXPENSES 10100 41520 -6099 5 PERSONAL SERVICES 10100 41520 -6100 6 WAGES AND SALARIES 10100 41520 -6101 7 WAGES & SALARIES -FT EMPLOY 35,659.47 331,410.04 331,410.04 10100 41520 -6102 7 OVERTIME -FT EMPLOYEES 89.20 89.20 10100 41520 -6103 7 WAGES -PART TIME EMPLOYEES 1,632.85 10,087.48 10,087.48 WAGES AND SALARIES 37,292.32 341,586.72 341,586.72 10100 41520 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41520 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41520 -6122 7 PERA COORDINATED PLAN 2,424.04 22,190.95 22,190.95 10100 41520 -6125 7 FICA 2,275.18 21,337.01 21,337.01 10100 41520 -6126 7 MEDICARE CONTRIBUTIONS 554.70 5,012.70 5,012.70 RETIREMENT CONTRIBUT 5,253.92 48,540.66 48,540.66 10100 41520 -6130 6 INSURANCE BENEFITS 10100 41520 -6131 7 CAFETERIA PLAN CONTRIBUTIO 5,083.98 41,953.50 41,953.50 INSURANCE BENEFITS 5,083.98 41,953.50 41,953.50 10100 41520 -6140 6 UNEMPLOYMENT COMPENSATION 10100 41520 -6150 6 WORKER'S COMPENSATION 10100 41520 -6151 7 WORKER'S COMP INSURANCE 329.10 2,888.03 2,888.03 WORKER'S COMPENSATIO 329.10 2,888.03 2,888.03 PERSONAL SERVICES 47,959.32 434,968.91 434,968.91 10100 41520 -6199 5 SUPPLIES 10100 41520 -6200 6 OFFICE SUPPLIES 10100 41520 -6201 7 OFFICE SUPPLIES 68.41 417.30 417.30 10100 41520 -6203 7 BOOKS /REFERENCE MATERIALS 241.57 577.26 577.26 OFFICE SUPPLIES 309.98 994.56 994.56 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 14 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 41520 -6210 6 OPERATING SUPPLIES 10100 41520 -6219 7 GENERAL OPERATING SUPPLIES 59.89 173.18 173.18 OPERATING SUPPLIES 59.89 173.18 173.18 10100 41520 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41520 -6242 7 MINOR EQUIPMENT 447.29 447.29 10100 41520 -6243 7 MINOR COMPUTER EQUIPMENT 1,850.17 1,850.17 SMALL TOOLS & MINOR 2,297.46 2,297.46 SUPPLIES 369.87 3,465.20 3,465.20 10100 41520 -6299 5 OTHER CHARGES & SERVICES 10100 41520 -6300 6 PROFESSIONAL SERVICES 10100 41520 -6301 7 ACCTG, AUDIT & FIN'L SERVI 4,829.16 4,829.16 PROFESSIONAL SERVICE 4,829.16 4,829.16 10100 41520 -6330 6 TRANSPORTATION 10100 41520 -6331 7 TRAVEL EXPENSE /MILEAGE 204.85 204.85 TRANSPORTATION 204.85 204.85 10100 41520 -6340 6 ADVERTISING 10100 41520 -6341 7 PERSONNEL ADVERTISING 1,338.35 1,338.35 ADVERTISING 1,338.35 1,338.35 10100 41520 -6350 6 PRINTING AND DUPLICATING 10100 41520 -6351 7 PRINTING 598.96 598.96 PRINTING AND DUPLICA 598.96 598.96 10100 41520 -6400 6 REPAIR & MAINT SERVICES 10100 41520 -6402 7 EQUIPMENT SERVICES 431.00 431.00 REPAIR & MAINT SERVI 431.00 431.00 10100 41520 -6410 6 RENTALS 10100 41520 -6420 6 IS SERVICES /LICENSES /FEES 10100 41520 -6430 6 MISCELLANEOUS 10100 41520 -6432 7 CONFERENCES AND SCHOOLS 185.00 1,963.88 1,963.88 10100 41520 -6433 7 MEETING EXPENSES 42.54 42.54 10100 41520 -6434 7 DUES & SUBSCRIPTIONS 625.00 625.00 MISCELLANEOUS 185.00 2,631.42 2,631.42 10100 41520 -6440 6 OTHER EXPENSES OTHER CHARGES & SERVICES 185.00 10,033.74 10,033.74 10100 41520 -6500 5 CAPITAL OUTLAY R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 15 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 41520 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 48,514.19 448,467.85 448,467.85 FINANCE 48,514.19 448,467.85 448,467.85 10100 41550. B 2 ASSESSING 10100 41550 -6001 4 EXPENDITURES /EXPENSES 10100 41550 -6099 5 PERSONAL SERVICES 10100 41550 -6100 6 WAGES AND SALARIES 10100 41550 -6101 7 WAGES & SALARIES -FT EMPLOY 21,548.54 201,632.65 201,632.65 WAGES AND SALARIES 21,548.54 201,632.65 201,632.65 10100 41550 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41550 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41550 -6122 7 PERA COORDINATED PLAN 1,400.67 13,098.59 13,098.59 10100 41550 -6125 7 FICA 1,449.35 13,465.87 13,465.87 10100 41550 -6126 7 MEDICARE CONTRIBUTIONS 338.96 3,149.28 3,149.28 RETIREMENT CONTRIBUT 3,188.98 29,713.74 29,713.74 10100 41550 -6130 6 INSURANCE BENEFITS 10100 41550 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,322.66 16,470.79 16,470.79 INSURANCE BENEFITS 2,322.66 16,470.79 16,470.79 10100 41550 -6140 6 UNEMPLOYMENT COMPENSATION 10100 41550 -6150 6 WORKER'S COMPENSATION 10100 41550 -6151 7 WORKER'S COMP INSURANCE 113.94 1,086.16 1,086.16 WORKER'S COMPENSATIO 113.94 1,086.16 1,086.16 PERSONAL SERVICES 27,174.12 248,903.34 248,903.34 10100 41550 -6199 5 SUPPLIES 10100 41550 -6200 6 OFFICE SUPPLIES 10100 41550 -6201 7 OFFICE SUPPLIES 240.82 240.82 10100 41550 -6203 7 BOOKS /REFERENCE MATERIALS 1,636.15 1,636.15 OFFICE SUPPLIES 1,876.97 1,876.97 10100 41550 -6210 6 OPERATING SUPPLIES 10100 41550 -6214 7 CLOTHING & PERSONAL EQUIPM 123.00 123.00 10100 41550 -6219 7 GENERAL OPERATING SUPPLIES 230.51 330.07 330.07 OPERATING SUPPLIES 230.51 453.07 453.07 10100 41550 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41550 -6242 7 MINOR EQUIPMENT 47.84 47.84 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 16 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 41550 -6243 7 MINOR COMPUTER EQUIPMENT 1,759.93 1,759.93 SMALL TOOLS & MINOR 1,807.77 1,807.77 SUPPLIES 230.51 4,137.81 4,137.81 10100 41550 -6299 5 OTHER CHARGES & SERVICES 10100 41550 -6300 6 PROFESSIONAL SERVICES 10100 41550 -6320 6 COMMUNICATIONS 10100 41550 -6321 7 TELEPHONE /PAGERS 101.10 472.18 472.18 10100 41550 -6322 7 POSTAGE 2,767.22 2,767.22 10100 41550 -6329 7 OTHER COMMUNICATION SERVIC 948.22 2,489.60 2,489.60 COMMUNICATIONS 1,049.32 5,729.00 5,729.00 10100 41550 -6330 6 TRANSPORTATION 10100 41550 -6331 7 TRAVEL EXPENSE /MILEAGE 18.15 93.69 93.69 TRANSPORTATION 18.15 93.69 93.69 10100 41550 -6350 6 PRINTING AND DUPLICATING 10100 41550 -6351 7 PRINTING 1,076.83 1,076.83 PRINTING AND DUPLICA 1,076.83 1,076.83 10100 41550 -6420 6 IS SERVICES /LICENSES /FEES 10100 41550 -6423 7 LOGIS CHARGES 6,015.00 25,980.00 25,980.00 IS SERVICES /LICENSES 6,015.00 25,980.00 25,980.00 10100 41550 -6430 6 MISCELLANEOUS 10100 41550 -6432 7 CONFERENCES AND SCHOOLS 1,792.50 1,792.50 10100 41550 -6433 7 MEETING EXPENSES 53.50 149.00 149.00 10100 41550 -6434 7 DUES & SUBSCRIPTIONS 600.02 1,234.02 1,234.02 MISCELLANEOUS 653.52 3,175.52 3,175.52 10100 41550 -6460 6 CENTRAL GARAGE CHARGES 10100 41550 -6461 7 FUEL CHARGES 16.11 510.61 510.61 10100 41550 -6462 7 FIXED CHARGES 153.88 1,866.06 1,866.06 10100 41550 -6463 7 REPAIR & MAINT CHARGES 287.04 287.04 10100 41550 -6465 7 REPLACEMENT CHARGES 3,395.58 3,395.58 CENTRAL GARAGE CHARG 169.99 6,059.29 6,059.29 OTHER CHARGES & SERVICES 7,905.98 42,114.33 42,114.33 10100 41550 -6500 5 CAPITAL OUTLAY 10100 41550 -6501 6 CAPITAL OUTLAY 10100 41550 -6560 7 FURNITURE 600.00 600.00 600.00 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 17 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance CAPITAL OUTLAY 600.00 600.00 600.00 CAPITAL OUTLAY 600.00 600.00 600.00 EXPENDITURES /EXPENSES 35,910.61 295,755.48 295,755.48 ASSESSING 35,910.61 295,755.48 295,755.48 10100 41610. B 2 LEGAL 10100 41610 -6001 4 EXPENDITURES /EXPENSES 10100 41610 -6299 5 OTHER CHARGES & SERVICES 10100 41610 -6300 6 PROFESSIONAL SERVICES 10100 41610 -6303 7 LEGAL SERVICES 115,721.09 455,203.64 455,203.64 10100 41610 -6307 7 PROFESSIONAL SERVICES 6,250.00 6,250.00 PROFESSIONAL SERVICE 115,721.09 461,453.64 461,453.64 OTHER CHARGES & SERVICES 115,721.09 461,453.64 461,453.64 EXPENDITURES /EXPENSES 115,721.09 461,453.64 461,453.64 LEGAL 115,721.09 461,453.64 461,453.64 10100 41810. B 2 HUMAN RESOURCES 10100 41810 -6001 4 EXPENDITURES /EXPENSES 10100 41810 -6099 5 PERSONAL SERVICES 10100 41810 -6100 6 WAGES AND SALARIES 10100 41810 -6101 7 WAGES & SALARIES -FT EMPLOY 18,818.87 177,395.36 177,395.36 WAGES AND SALARIES 18,818.87 177,395.36 177,395.36 10100 41810 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41810 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41810 -6122 7 PERA COORDINATED PLAN 1,223.23 11,523.92 11,523.92 10100 41810 -6125 7 FICA 1,177.57 11,051.02 11,051.02 10100 41810 -6126 7 MEDICARE CONTRIBUTIONS 275.42 2,584.45 2,584.45 RETIREMENT CONTRIBUT 2,676.22 25,159.39 25,159.39 10100 41810 -6130 6 INSURANCE BENEFITS 10100 41810 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,922.35 23,713.28 23,713.28 INSURANCE BENEFITS 2,922.35 23,713.28 23,713.28 10100 41810 -6150 6 WORKER'S COMPENSATION 10100 41810 -6151 7 WORKER'S COMP INSURANCE 166.36 1,469.93 1,469.93 WORKER'S COMPENSATIO 166.36 1,469.93 1,469.93 PERSONAL SERVICES 24,583.80 227,737.96 227,737.96 10100 41810 -6199 5 SUPPLIES 10100 41810 -6200 6 OFFICE SUPPLIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 18 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 41810 -6210 6 OPERATING SUPPLIES 10100 41810 -6219 7 GENERAL OPERATING SUPPLIES 724.48 724.48 OPERATING SUPPLIES 724.48 724.48 10100 41810 -6240 6 SMALL TOOLS & MINOR EQUIPMENT SUPPLIES 724.48 724.48 10100 41810 -6299 5 OTHER CHARGES & SERVICES 10100 41810 -6300 6 PROFESSIONAL SERVICES 10100 41810 -6305 7 MEDICAL SERVICES 292.00 1,340.00 1,340.00 10100 41810 -6307 7 PROFESSIONAL SERVICES 1,562.64 19,002.26 19,002.26 PROFESSIONAL SERVICE 1,854.64 20,342.26 20,342.26 10100 41810 -6320 6 COMMUNICATIONS 10100 41810 -6330 6 TRANSPORTATION 10100 41810 -6331 7 TRAVEL EXPENSE /MILEAGE 15.00 97.15 97.15 10100 41810 -6333 7 FREIGHT /DRAYAGE 59.83 59.83 TRANSPORTATION 15.00 156.98 156.98 10100 41810 -6340 6 ADVERTISING 10100 41810 -6341 7 PERSONNEL ADVERTISING 419.00 419.00 ADVERTISING 419.00 419.00 10100 41810 -6350 6 PRINTING AND DUPLICATING 10100 41810 -6400 6 REPAIR & MAINT SERVICES 10100 41810 -6430 6 MISCELLANEOUS 10100 41810 -6432 7 CONFERENCES AND SCHOOLS 994.00 994.00 10100 41810 -6434 7 DUES & SUBSCRIPTIONS 655.00 655.00 MISCELLANEOUS 1,649.00 1,649.00 10100 41810 -6440 6 OTHER EXPENSES OTHER CHARGES & SERVICES 1,869.64 22,567.24 22,567.24 10100 41810 -6500 5 CAPITAL OUTLAY 10100 41810 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 26,453.44 251,029.68 251,029.68 HUMAN RESOURCES 26,453.44 251,029.68 251,029.68 10100 41910. B 2 PLANNING AND ZONING 10100 41910 -6001 4 EXPENDITURES /EXPENSES 10100 41910 -6099 5 PERSONAL SERVICES 10100 41910 -6100 6 WAGES AND SALARIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 19 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 41910 -6101 7 WAGES & SALARIES -FT EMPLOY 12,435.36 116,359.54 116,359.54 10100 41910 -6102 7 OVERTIME -FT EMPLOYEES 1,254.37 1,254.37 WAGES AND SALARIES 12,435.36 117,613.91 117,613.91 10100 41910 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41910 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41910 -6122 7 PERA COORDINATED PLAN 808.30 7,640.46 7,640.46 10100 41910 -6125 7 FICA 823.21 7,751.81 7,751.81 10100 41910 -6126 7 MEDICARE CONTRIBUTIONS 192.54 1,812.93 1,812.93 RETIREMENT CONTRIBUT 1,824.05 17,205.20 17,205.20 10100 41910 -6130 6 INSURANCE BENEFITS 10100 41910 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1 14,604.84 14,604.84 INSURANCE BENEFITS 1,850.43 14,604.84 14,604.84 10100 41910 -6150 6 WORKER'S COMPENSATION 10100 41910 -6151 7 WORKER'S COMP INSURANCE 110.68 1,001.88 1,001.88 WORKER'S COMPENSATIO 110.68 1,001.88 1,001.88 PERSONAL SERVICES 16,220.52 150,425.83 150,425.83 10100 41910 -6199 5 SUPPLIES 10100 41910 -6200 6 OFFICE SUPPLIES 10100 41910 -6210 6 OPERATING SUPPLIES 10100 41910 -6219 7 GENERAL OPERATING SUPPLIES 38.23 46.37 46.37 OPERATING SUPPLIES 38.23 46.37 46.37 10100 41910 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41910 -6243 7 MINOR COMPUTER EQUIPMENT 925.08 925.08 SMALL TOOLS & MINOR 925.08 925.08 SUPPLIES 38.23 971.45 971.45 10100 41910 -6299 5 OTHER CHARGES & SERVICES 10100 41910 -6300 6 PROFESSIONAL SERVICES 10100 41910 -6307 7 PROFESSIONAL SERVICES 18,283.85 55,123.53 55,123.53 PROFESSIONAL SERVICE 18,283.85 55,123.53 55,123.53 10100 41910 -6330 6 TRANSPORTATION 10100 41910 -6340 6 ADVERTISING 10100 41910 -6342 7 LEGAL NOTICES 378.97 378.97 ADVERTISING 378.97 378.97 10100 41910 -6350 6 PRINTING AND DUPLICATING R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 20 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 41910 -6430 6 MISCELLANEOUS 10100 41910 -6434 7 DUES & SUBSCRIPTIONS 329.18 2,151.64 2,151.64 MISCELLANEOUS 329.18 2,151.64 2,151.64 OTHER CHARGES & SERVICES 18,613.03 57,654.14 57,654.14 EXPENDITURES /EXPENSES 34,871.78 209,051.42 209,051.42 PLANNING AND ZONING 34,871.78 209,051.42 209,051.42 10100 41920. B 2 INFORMATION TECHNOLOGY 10100 41920 -6001 4 EXPENDITURES /EXPENSES 10100 41920 -6099 5 PERSONAL SERVICES 10100 41920 -6100 6 WAGES AND SALARIES 10100 41920 -6101 7 WAGES & SALARIES -FT EMPLOY 16,403.81 152,714.02 152,714.02 10100 41920 -6102 7 OVERTIME -FT EMPLOYEES 735.00 735.00 WAGES AND SALARIES 16,403.81 153,449.02 153,449.02 10100 41920 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41920 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41920 -6122 7 PERA COORDINATED PLAN 1,066.24 9,968.37 9,968.37 10100 41920 -6125 7 FICA 957.15 8,958.12 8,958.12 10100 41920 -6126 7 MEDICARE CONTRIBUTIONS 223.86 2,095.07 2,095.07 RETIREMENT CONTRIBUT 2,247.25 21,021.56 21,021.56 10100 41920 -6130 6 INSURANCE BENEFITS 10100 41920 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,152.47 18,224.78 18,224.78 INSURANCE BENEFITS 2,152.47 18,224.78 18,224.78 10100 41920 -6150 6 WORKER'S COMPENSATION 10100 41920 -6151 7 WORKER'S COMP INSURANCE 145.04 1,306.32 1,306.32 WORKER'S COMPENSATIO 145.04 1,306.32 1,306.32 PERSONAL SERVICES 20,948.57 194,001.68 194,001.68 10100 41920 -6199 5 SUPPLIES 10100 41920 -6200 6 OFFICE SUPPLIES 10100 41920 -6210 6 OPERATING SUPPLIES 10100 41920 -6219 7 GENERAL OPERATING SUPPLIES 946.91 6,932.74 6,932.74 OPERATING SUPPLIES 946.91 6,932.74 6,932.74 10100 41920 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41920 -6243 7 MINOR COMPUTER EQUIPMENT 319.48 1,984.96 1,984.96 SMALL TOOLS & MINOR 319.48 1,984.96 1,984.96 1,266.39 8,917.70 8,917.70 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 21 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance SUPPLIES 10100 41920 -6299 5 OTHER CHARGES & SERVICES 10100 41920 -6300 6 PROFESSIONAL SERVICES 10100 41920 -6307 7 PROFESSIONAL SERVICES 480.00 2,613.00 2,613.00 PROFESSIONAL SERVICE 480.00 2,613.00 2,613.00 10100 41920 -6320 6 COMMUNICATIONS 10100 41920 -6321 7 TELEPHONE /PAGERS 121.88 685.15 685.15 COMMUNICATIONS 121.88 685.15 685.15 10100 41920 -6330 6 TRANSPORTATION 10100 41920 -6331 7 TRAVEL EXPENSE /MILEAGE 514.30 688.23 688.23 TRANSPORTATION 514.30 688.23 688.23 10100 41920 -6380 6 UTILITY SERVICES 10100 41920 -6400 6 REPAIR & MAINT SERVICES 10100 41920 -6408 7 COMMUNICATION /INFO SYSTEMS 509.07 3,869.17 3,869.17 REPAIR & MAINT SERVI 509.07 3,869.17 3,869.17 10100 41920 -6420 6 IS SERVICES /LICENSES /FEES 10100 41920 -6421 7 SOFTWARE LICENSE 126.74 337.60 337.60 10100 41920 -6422 7 SOFTWARE MAINT 1,436.70 25,662.68 25,662.68 10100 41920 -6423 7 LOGIS CHARGES 24,910.00 104,862.00 104,862.00 IS SERVICES /LICENSES 26,473.44 130,862.28 130,862.28 10100 41920 -6430 6 MISCELLANEOUS 10100 41920 -6432 7 CONFERENCES AND SCHOOLS 48.78 4,150.64 4,150.64 10100 41920 -6434 7 DUES & SUBSCRIPTIONS 20.00 20.00 MISCELLANEOUS 48.78 4,170.64 4,170.64 10100 41920 -6440 6 OTHER EXPENSES OTHER CHARGES & SERVICES 28,147.47 142,888.47 142,888.47 10100 41920 -6500 5 CAPITAL OUTLAY 10100 41920 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 50,362.43 345,807.85 345,807.85 INFORMATION TECHNOLOGY 50,362.43 345,807.85 345,807.85 10100 41940. B 2 GENERAL GOVT BLDGS AND PLANT 10100 41940 -6001 4 EXPENDITURES /EXPENSES 10100 41940 -6099 5 PERSONAL SERVICES 10100 41940 -6100 6 WAGES AND SALARIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 22 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 41940 -6101 7 WAGES & SALARIES -FT EMPLOY 20,688.50 193,191.60 193,191.60 10100 41940 -6102 7 OVERTIME -FT EMPLOYEES 2,807.64 25,291.91 25,291.91 10100 41940 -6103 7 WAGES -PART TIME EMPLOYEES 45.35 45.35 WAGES AND SALARIES 23,496.14 218,528.86 218,528.86 10100 41940 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 41940 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41940 -6122 7 PERA COORDINATED PLAN 1,527.22 14,196.41 14,196.41 10100 41940 -6125 7 FICA 1,457.73 13,577.64 13,577.64 10100 41940 -6126 7 MEDICARE CONTRIBUTIONS 340.90 3,175.38 3,175.38 RETIREMENT CONTRIBUT 3,325.85 30,949.43 30,949.43 10100 41940 -6130 6 INSURANCE BENEFITS 10100 41940 -6131 7 CAFETERIA PLAN CONTRIBUTIO 3,690.12 29,197.60 29,197.60 INSURANCE BENEFITS 3,690.12 29,197.60 29,197.60 10100 41940 -6140 6 UNEMPLOYMENT COMPENSATION 10100 41940 -6150 6 WORKER'S COMPENSATION 10100 41940 -6151 7 WORKER'S COMP INSURANCE 1,286.18 10,711.91 10,711.91 WORKER'S COMPENSATIO 1,286.18 10,711.91 10,711.91 PERSONAL SERVICES 31,798.29 289,387.80 289,387.80 10100 41940 -6199 5 SUPPLIES 10100 41940 -6200 6 OFFICE SUPPLIES 10100 41940 -6201 7 OFFICE SUPPLIES 33.71 130.36 130.36 OFFICE SUPPLIES 33.71 130.36 130.36 10100 41940 -6210 6 OPERATING SUPPLIES 10100 41940 -6211 7 CLEANING SUPPLIES 597.12 29,087.14 29,087.14 10100 41940 -6214 7 CLOTHING & PERSONAL EQUIPM 100.00 421.93 421.93 10100 41940 -6216 7 CHEMICALS /CHEMICAL PRODUCT 165.29 10,526.57 10,526.57 10100 41940 -6217 7 SAFETY SUPPLIES 56.13 1,031.35 1,031.35 10100 41940 -6219 7 GENERAL OPERATING SUPPLIES 45.05 45.05 OPERATING SUPPLIES 918.54 41,112.04 41,112.04 10100 41940 -6220 6 REPAIR & MAINT SUPPLIES 10100 41940 -6223 7 BUILDINGS & FACILITIES 639.10 639.10 10100 41940 -6225 7 PARK & LANDSCAPE MATERIALS 113.16 113.16 REPAIR & MAINT SUPPL 752.26 752.26 10100 41940 -6230 6 REPAIR & MAINT SUPPLIES -OTHER R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 23 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 41940 -6239 7 OTHER REPAIR & MAINT SUPPL 1,119.31 21,451.95 21,451.95 REPAIR & MAINT SUPPL 1,119.31 21,451.95 21,451.95 10100 41940 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 41940 -6241 7 SMALL TOOLS 1,265.65 1,265.65 10100 41940 -6242 7 MINOR EQUIPMENT 306.19 306.19 306.19 10100 41940 -6243 7 MINOR COMPUTER EQUIPMENT 1,890.63 1,890.63 SMALL TOOLS & MINOR 306.19 3,462.47 3,462.47 SUPPLIES 2,377.75 66,909.08 66,909.08 10100 41940 -6299 5 OTHER CHARGES & SERVICES 10100 41940 -6300 6 PROFESSIONAL SERVICES 10100 41940 -6320 6 COMMUNICATIONS 10100 41940 -6321 7 TELEPHONE /PAGERS 173.52 988.63 988.63 COMMUNICATIONS 173.52 988.63 988.63 10100 41940 -6330 6 TRANSPORTATION 10100 41940 -6333 7 FREIGHT /DRAYAGE 57.36 57.36 TRANSPORTATION 57.36 57.36 10100 41940 -6380 6 UTILITY SERVICES 10100 41940 -6381 7 ELECTRIC 8,608.15 114,710.39 114,710.39 10100 41940 -6382 7 GAS 34,497.27 201,749.90 201,749.90 10100 41940 -6383 7 WATER 200.21 2,207.77 2,207.77 10100 41940 -6384 7 REFUSE DISPOSAL 902.62 11,637.53 11,637.53 10100 41940 -6385 7 SEWER 100.40 997.48 997.48 10100 41940 -6386 7 STORM SEWER 457.70 8,599.72 8,599.72 10100 41940 -6388 7 HAZARDOUS WASTE DISPOSAL 926.06 926.06 10100 41940 -6389 7 STREET LIGHTS 1,193.12 1,193.12 UTILITY SERVICES 44,766.35 342,021.97 342,021.97 10100 41940 -6400 6 REPAIR & MAINT SERVICES 10100 41940 -6402 7 EQUIPMENT SERVICES 839.65 839.65 839.65 10100 41940 -6403 7 BLDGS /FACILITIES MAINT SER 21,873.11 118,292.72 118,292.72 10100 41940 -6405 7 PARK & LANDSCAPE SERVICES 7,036.50 7,036.50 10100 41940 -6409 7 OTHER REPAIR & MAINT SVCS 1,564.03 1,564.03 REPAIR & MAINT SERVI 22,712.76 127,732.90 127,732.90 10100 41940 -6410 6 RENTALS R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 24 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 41940 -6420 6 IS SERVICES /LICENSES /FEES 10100 41940 -6428 7 PROTECTION SERVICES 346.13 346.13 IS SERVICES /LICENSES 346.13 346.13 10100 41940 -6430 6 MISCELLANEOUS 10100 41940 -6440 6 OTHER EXPENSES 10100 41940 -6441 7 LICENSES, TAXES & FEES 20.00 170.00 170.00 10100 41940 -6449 7 OTHER CONTRACTUAL SERVICE 1,483.28 27,213.59 27,213.59 OTHER EXPENSES 1,503.28 27,383.59 27,383.59 10100 41940 -6460 6 CENTRAL GARAGE CHARGES 10100 41940 -6461 7 FUEL CHARGES 95.68 1,339.44 1,339.44 10100 41940 -6462 7 FIXED CHARGES 153.74 1,488.72 1,488.72 10100 41940 -6463 7 REPAIR & MAINT CHARGES 545.77 545.77 10100 41940 -6465 7 REPLACEMENT CHARGES 2,311.98 2,311.98 CENTRAL GARAGE CHARG 249.42 5,685.91 5,685.91 OTHER CHARGES & SERVICES 69,405.33 504,216.49 504,216.49 10100 41940 -6500 5 CAPITAL OUTLAY 10100 41940 -6501 6 CAPITAL OUTLAY 10100 41940 -6520 7 BUILDINGS & FACILITIES 1,795.00 16,077.52 16,077.52 10100 41940 -6545 7 OTHER EQUIPMENT 6,116.04 6,116.04 CAPITAL OUTLAY 1,795.00 22,193.56 22,193.56 CAPITAL OUTLAY 1,795.00 22,193.56 22,193.56 EXPENDITURES /EXPENSES 105,376.37 882,706.93 882,706.93 GENERAL GOVT BLDGS AND PLANT 105,376.37 882,706.93 882,706.93 10100 41950. B 2 GENERAL GOVT FAC -GRDS MAINT 10100 41950 -6001 4 EXPENDITURES /EXPENSES 10100 41950 -6099 5 PERSONAL SERVICES 10100 41950 -6100 6 WAGES AND SALARIES 10100 41950 -6120 6 RETIREMENT CONTRIBUTIONS 10100 41950 -6130 6 INSURANCE BENEFITS 10100 41950 -6150 6 WORKER'S COMPENSATION 10100 41950 -6199 5 SUPPLIES 10100 41950 -6210 6 OPERATING SUPPLIES 10100 41950 -6220 6 REPAIR & MAINT SUPPLIES 10100 41950 -6230 6 REPAIR & MAINT SUPPLIES -OTHER R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 25 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 41950 -6299 5 OTHER CHARGES & SERVICES 10100 41950 -6300 6 PROFESSIONAL SERVICES 10100 41950 -6400 6 REPAIR & MAINT SERVICES 10100 41950 -6440 6 OTHER EXPENSES 10100 41950 -6500 5 CAPITAL OUTLAY 10100 41950 -6501 6 CAPITAL OUTLAY GENERAL GOVT FAC -GRDS MAINT 10100 42110. B 2 POLICE - ADMINISTRATION 10100 42110 -6001 4 EXPENDITURES /EXPENSES 10100 42110 -6099 5 PERSONAL SERVICES 10100 42110 -6100 6 WAGES AND SALARIES 10100 42110 -6101 7 WAGES & SALARIES -FT EMPLOY 16,453.08 153,867.62 153,867.62 WAGES AND SALARIES 16,453.08 153,867.62 153,867.62 10100 42110 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42110 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42110 -6122 7 PERA COORDINATED PLAN 300.63 2,855.50 2,855.50 10100 42110 -6123 7 PERA POLICE & FIRE PLAN 1,525.80 14,256.89 14,256.89 10100 42110 -6125 7 FICA 308.18 2,833.26 2,833.26 10100 42110 -6126 7 MEDICARE CONTRIBUTIONS 72.06 662.62 662.62 RETIREMENT CONTRIBUT 2,206.67 20,608.27 20,608.27 10100 42110 -6130 6 INSURANCE BENEFITS 10100 42110 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1 14,447.29 14,447.29 INSURANCE BENEFITS 1,850.47 14,447.29 14,447.29 10100 42110 -6150 6 WORKER'S COMPENSATION 10100 42110 -6151 7 WORKER'S COMP INSURANCE 598.92 5,045.66 5,045.66 WORKER'S COMPENSATIO 598.92 5,045.66 5,045.66 PERSONAL SERVICES 21,109.14 193,968.84 193,968.84 10100 42110 -6199 5 SUPPLIES 10100 42110 -6200 6 OFFICE SUPPLIES 10100 42110 -6210 6 OPERATING SUPPLIES 10100 42110 -6214 7 CLOTHING & PERSONAL EQUIPM 1,562.25 1,562.25 10100 42110 -6219 7 GENERAL OPERATING SUPPLIES 503.65 503.65 OPERATING SUPPLIES 2,065.90 2,065.90 10100 42110 -6230 6 REPAIR & MAINT SUPPLIES -OTHER R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 26 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 42110 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42110 -6243 7 MINOR COMPUTER EQUIPMENT 2,078.04 2,078.04 SMALL TOOLS & MINOR 2,078.04 2,078.04 SUPPLIES 4,143.94 4,143.94 10100 42110 -6299 5 OTHER CHARGES & SERVICES 10100 42110 -6300 6 PROFESSIONAL SERVICES 10100 42110 -6305 7 MEDICAL SERVICES 617.00 3,107.00 3,107.00 10100 42110 -6307 7 PROFESSIONAL SERVICES 3,640.00 3,640.00 PROFESSIONAL SERVICE 617.00 6,747.00 6,747.00 10100 42110 -6320 6 COMMUNICATIONS 10100 42110 -6321 7 TELEPHONE /PAGERS 48.76 349.81 349.81 COMMUNICATIONS 48.76 349.81 349.81 10100 42110 -6330 6 TRANSPORTATION 10100 42110 -6331 7 TRAVEL EXPENSE /MILEAGE 8.00 25.00 25.00 TRANSPORTATION 8.00 25.00 25.00 10100 42110 -6340 6 ADVERTISING 10100 42110 -6341 7 PERSONNEL ADVERTISING 3,650.67 3,650.67 ADVERTISING 3,650.67 3,650.67 10100 42110 -6350 6 PRINTING AND DUPLICATING 10100 42110 -6400 6 REPAIR & MAINT SERVICES 10100 42110 -6410 6 RENTALS 10100 42110 -6412 7 BLDGS /FACILITIES 670.95 8,810.95 8,810.95 RENTALS 670.95 8,810.95 8,810.95 10100 42110 -6420 6 IS SERVICES /LICENSES /FEES 10100 42110 -6430 6 MISCELLANEOUS 10100 42110 -6432 7 CONFERENCES AND SCHOOLS 4,882.75 35,540.94 35,540.94 10100 42110 -6433 7 MEETING EXPENSES 55.11 919.80 919.80 10100 42110 -6434 7 DUES & SUBSCRIPTIONS 197.00 1,479.76 1,479.76 MISCELLANEOUS 5,134.86 37,940.50 37,940.50 10100 42110 -6440 6 OTHER EXPENSES 10100 42110 -6441 7 LICENSES, TAXES & FEES 1,170.00 1,170.00 OTHER EXPENSES 1,170.00 1,170.00 OTHER CHARGES & SERVICES 6,479.57 58,693.93 58,693.93 EXPENDITURES /EXPENSES 27,588.71 256,806.71 256,806.71 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 27 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance POLICE - ADMINISTRATION 27,588.71 256,806.71 256,806.71 10100 42120. B 2 POLICE - INVESTIGATION 10100 42120 -6001 4 EXPENDITURES /EXPENSES 10100 42120 -6099 5 PERSONAL SERVICES 10100 42120 -6100 6 WAGES AND SALARIES 10100 42120 -6101 7 WAGES & SALARIES -FT EMPLOY 47,397.74 472,090.02 472,090.02 10100 42120 -6102 7 OVERTIME -FT EMPLOYEES 4,782.69 51,564.79 51,564.79 10100 42120 -6103 7 WAGES -PART TIME EMPLOYEES 4,350.00 4,350.00 WAGES AND SALARIES 52,180.43 528,004.81 528,004.81 10100 42120 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42120 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42120 -6123 7 PERA POLICE & FIRE PLAN 6,800.62 67,384.77 67,384.77 10100 42120 -6125 7 FICA 5.60- 269.70 269.70 10100 42120 -6126 7 MEDICARE CONTRIBUTIONS 508.93 5,416.95 5,416.95 RETIREMENT CONTRIBUT 7,303.95 73,071.42 73,071.42 10100 42120 -6130 6 INSURANCE BENEFITS 10100 42120 -6131 7 CAFETERIA PLAN CONTRIBUTIO 6,010.02 54,623.97 54,623.97 INSURANCE BENEFITS 6,010.02 54,623.97 54,623.97 10100 42120 -6150 6 WORKER'S COMPENSATION 10100 42120 -6151 7 WORKER'S COMP INSURANCE 2,428.36 21,388.41 21,388.41 WORKER'S COMPENSATIO 2,428.36 21,388.41 21,388.41 PERSONAL SERVICES 67,922.76 677,088.61 677,088.61 10100 42120 -6199 5 SUPPLIES 10100 42120 -6200 6 OFFICE SUPPLIES 10100 42120 -6210 6 OPERATING SUPPLIES 10100 42120 -6214 7 CLOTHING & PERSONAL EQUIPM 204.99 5,701.31 5,701.31 10100 42120 -6219 7 GENERAL OPERATING SUPPLIES 553.97 553.97 OPERATING SUPPLIES 204.99 6,255.28 6,255.28 10100 42120 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42120 -6243 7 MINOR COMPUTER EQUIPMENT 1,490.82 1,490.82 SMALL TOOLS & MINOR 1,490.82 1,490.82 SUPPLIES 204.99 7,746.10 7,746.10 10100 42120 -6299 5 OTHER CHARGES & SERVICES 10100 42120 -6300 6 PROFESSIONAL SERVICES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 28 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 42120 -6307 7 PROFESSIONAL SERVICES 167.07 2,537.61 2,537.61 PROFESSIONAL SERVICE 167.07 2,537.61 2,537.61 10100 42120 -6320 6 COMMUNICATIONS 10100 42120 -6321 7 TELEPHONE /PAGERS 341.26 2,241.13 2,241.13 COMMUNICATIONS 341.26 2,241.13 2,241.13 10100 42120 -6330 6 TRANSPORTATION 10100 42120 -6331 7 TRAVEL EXPENSE /MILEAGE 44.00 44.00 TRANSPORTATION 44.00 44.00 10100 42120 -6350 6 PRINTING AND DUPLICATING 10100 42120 -6400 6 REPAIR & MAINT SERVICES 10100 42120 -6420 6 IS SERVICES /LICENSES /FEES 10100 42120 -6430 6 MISCELLANEOUS 10100 42120 -6433 7 MEETING EXPENSES 33.82 33.82 10100 42120 -6434 7 DUES & SUBSCRIPTIONS 942.00 942.00 MISCELLANEOUS 975.82 975.82 10100 42120 -6440 6 OTHER EXPENSES 10100 42120 -6449 7 OTHER CONTRACTUAL SERVICE 500.00 14,017.14 14,017.14 OTHER EXPENSES 500.00 14,017.14 14,017.14 OTHER CHARGES & SERVICES 1,008.33 19,815.70 19,815.70 10100 42120 -6500 5 CAPITAL OUTLAY 10100 42120 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 69,136.08 704,650.41 704,650.41 POLICE - INVESTIGATION 69,136.08 704,650.41 704,650.41 10100 42123. B 2 POLICE - PATROL 10100 42123 -6001 4 EXPENDITURES /EXPENSES 10100 42123 -6099 5 PERSONAL SERVICES 10100 42123 -6100 6 WAGES AND SALARIES 10100 42123 -6101 7 WAGES & SALARIES -FT EMPLOY 272,348.93 2,436,331.00 2,436,331.00 10100 42123 -6102 7 OVERTIME -FT EMPLOYEES 35,303.83 233,454.28 233,454.28 10100 42123 -6103 7 WAGES -PART TIME EMPLOYEES 8,576.99 83,606.61 83,606.61 10100 42123 -6104 7 OVERTIME -PART TIME EMPLOYE 95.01 95.01 WAGES AND SALARIES 316,229.75 2,753,486.90 2,753,486.90 10100 42123 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42123 -6120 6 RETIREMENT CONTRIBUTIONS R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 29 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 42123 -6122 7 PERA COORDINATED PLAN 1,080.96 9,462.50 9,462.50 10100 42123 -6123 7 PERA POLICE & FIRE PLAN 38,913.75 333,270.42 333,270.42 10100 42123 -6125 7 FICA 1,197.85 10,580.07 10,580.07 10100 42123 -6126 7 MEDICARE CONTRIBUTIONS 4,269.67 36,928.19 36,928.19 RETIREMENT CONTRIBUT 45,462.23 390,241.18 390,241.18 10100 42123 -6130 6 INSURANCE BENEFITS 10100 42123 -6131 7 CAFETERIA PLAN CONTRIBUTIO 39,560.58 312,508.38 312,508.38 INSURANCE BENEFITS 39,560.58 312,508.38 312,508.38 10100 42123 -6140 6 UNEMPLOYMENT COMPENSATION 10100 42123 -6150 6 WORKER'S COMPENSATION 10100 42123 -6151 7 WORKER'S COMP INSURANCE 13,743.68 107,389.28 107,389.28 WORKER'S COMPENSATIO 13,743.68 107,389.28 107,389.28 PERSONAL SERVICES 414,996.24 3,563,625.74 3,563,625.74 10100 42123 -6199 5 SUPPLIES 10100 42123 -6200 6 OFFICE SUPPLIES 10100 42123 -6203 7 BOOKS /REFERENCE MATERIALS 220.00- 567.57 567.57 OFFICE SUPPLIES 220.00- 567.57 567.57 10100 42123 -6210 6 OPERATING SUPPLIES 10100 42123 -6214 7 CLOTHING & PERSONAL EQUIPM 2,100.07 40,583.99 40,583.99 10100 42123 -6217 7 SAFETY SUPPLIES 446.27 1,344.25 1,344.25 10100 42123 -6219 7 GENERAL OPERATING SUPPLIES 3 17,705.10 17,705.10 OPERATING SUPPLIES 6,307.78 59,633.34 59,633.34 10100 42123 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 42123 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42123 -6242 7 MINOR EQUIPMENT 10,216.55 10,216.55 10100 42123 -6243 7 MINOR COMPUTER EQUIPMENT 4,489.72 4,489.72 SMALL TOOLS & MINOR 14,706.27 14,706.27 SUPPLIES 6,087.78 74,907.18 74,907.18 10100 42123 -6299 5 OTHER CHARGES & SERVICES 10100 42123 -6300 6 PROFESSIONAL SERVICES 10100 42123 -6305 7 MEDICAL SERVICES 796.61 3,266.61 3,266.61 10100 42123 -6307 7 PROFESSIONAL SERVICES 125.00 1,921.10 1,921.10 PROFESSIONAL SERVICE 921.61 5,187.71 5,187.71 10100 42123 -6320 6 COMMUNICATIONS R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 30 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 42123 -6321 7 TELEPHONE /PAGERS 1,218.79 7,443.53 7,443.53 10100 42123 -6329 7 OTHER COMMUNICATION SERVIC 7,136.07 33,227.85 33,227.85 COMMUNICATIONS 8,354.86 40,671.38 40,671.38 10100 42123 -6330 6 TRANSPORTATION 10100 42123 -6331 7 TRAVEL EXPENSE /MILEAGE 69.00 69.00 TRANSPORTATION 69.00 69.00 10100 42123 -6340 6 ADVERTISING 10100 42123 -6350 6 PRINTING AND DUPLICATING 10100 42123 -6400 6 REPAIR & MAINT SERVICES 10100 42123 -6402 7 EQUIPMENT SERVICES 1,011.34 6,095.73 6,095.73 REPAIR & MAINT SERVI 1,011.34 6,095.73 6,095.73 10100 42123 -6410 6 RENTALS 10100 42123 -6415 7 OTHER EQUIPMENT 241.98 1,476.04 1,476.04 RENTALS 241.98 1,476.04 1,476.04 10100 42123 -6420 6 IS SERVICES /LICENSES /FEES 10100 42123 -6423 7 LOGIS CHARGES 1,470.00 5,880.00 5,880.00 IS SERVICES /LICENSES 1,470.00 5,880.00 5,880.00 10100 42123 -6430 6 MISCELLANEOUS 10100 42123 -6434 7 DUES & SUBSCRIPTIONS 263.69 263.69 MISCELLANEOUS 263.69 263.69 10100 42123 -6440 6 OTHER EXPENSES 10100 42123 -6447 7 TOWING CHARGES 769.86 1,703.73 1,703.73 10100 42123 -6449 7 OTHER CONTRACTUAL SERVICE 4,189.28 30,675.34 30,675.34 OTHER EXPENSES 4,959.14 32,379.07 32,379.07 10100 42123 -6460 6 CENTRAL GARAGE CHARGES 10100 42123 -6461 7 FUEL CHARGES 8,706.32 142,690.67 142,690.67 10100 42123 -6462 7 FIXED CHARGES 2,440.96 29,604.51 29,604.51 10100 42123 -6463 7 REPAIR & MAINT CHARGES 6,868.08 135,857.68 135,857.68 10100 42123 -6465 7 REPLACEMENT CHARGES 66,766.57 66,766.57 CENTRAL GARAGE CHARG 18,015.36 374,919.43 374,919.43 OTHER CHARGES & SERVICES 34,974.29 466,942.05 466,942.05 10100 42123 -6500 5 CAPITAL OUTLAY 10100 42123 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 456,058.31 4,105,474.97 4,105,474.97 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 31 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance POLICE - PATROL 456,058.31 4,105,474.97 4,105,474.97 10100 42151. B 2 POLICE - SUPPORT SERVICES 10100 42151 -6001 4 EXPENDITURES /EXPENSES 10100 42151 -6099 5 PERSONAL SERVICES 10100 42151 -6100 6 WAGES AND SALARIES 10100 42151 -6101 7 WAGES & SALARIES -FT EMPLOY 38,363.18 358,751.03 358,751.03 10100 42151 -6102 7 OVERTIME -FT EMPLOYEES 3,231.19 12,618.37 12,618.37 10100 42151 -6103 7 WAGES -PART TIME EMPLOYEES 16,026.85 136,368.60 136,368.60 10100 42151 -6104 7 OVERTIME -PART TIME EMPLOYE 483.56 483.56 WAGES AND SALARIES 57,621.22 508,221.56 508,221.56 10100 42151 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42151 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42151 -6122 7 PERA COORDINATED PLAN 3,745.38 32,878.82 32,878.82 10100 42151 -6125 7 FICA 3,720.15 32,537.69 32,537.69 10100 42151 -6126 7 MEDICARE CONTRIBUTIONS 870.04 7,609.67 7,609.67 RETIREMENT CONTRIBUT 8,335.57 73,026.18 73,026.18 10100 42151 -6130 6 INSURANCE BENEFITS 10100 42151 -6131 7 CAFETERIA PLAN CONTRIBUTIO 9,393.62 74,385.63 74,385.63 INSURANCE BENEFITS 9,393.62 74,385.63 74,385.63 10100 42151 -6140 6 UNEMPLOYMENT COMPENSATION 10100 42151 -6150 6 WORKER'S COMPENSATION 10100 42151 -6151 7 WORKER'S COMP INSURANCE 473.30 4,101.56 4,101.56 WORKER'S COMPENSATIO 473.30 4,101.56 4,101.56 PERSONAL SERVICES 75,823.71 659,734.93 659,734.93 10100 42151 -6199 5 SUPPLIES 10100 42151 -6200 6 OFFICE SUPPLIES 10100 42151 -6201 7 OFFICE SUPPLIES 992.74 5,887.62 5,887.62 10100 42151 -6202 7 COPYING SUPPLIES 1,281.46 1,281.46 OFFICE SUPPLIES 992.74 7,169.08 7,169.08 10100 42151 -6210 6 OPERATING SUPPLIES 10100 42151 -6214 7 CLOTHING & PERSONAL EQUIPM 1,354.63 3,523.57 3,523.57 10100 42151 -6219 7 GENERAL OPERATING SUPPLIES 289.93 3,148.61 3,148.61 OPERATING SUPPLIES 1,644.56 6,672.18 6,672.18 10100 42151 -6240 6 SMALL TOOLS & MINOR EQUIPMENT R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 32 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 42151 -6242 7 MINOR EQUIPMENT 638.99 638.99 10100 42151 -6243 7 MINOR COMPUTER EQUIPMENT 2,495.96 2,495.96 SMALL TOOLS & MINOR 3,134.95 3,134.95 SUPPLIES 2,637.30 16,976.21 16,976.21 10100 42151 -6299 5 OTHER CHARGES & SERVICES 10100 42151 -6300 6 PROFESSIONAL SERVICES 10100 42151 -6307 7 PROFESSIONAL SERVICES 149.18 2,487.47 2,487.47 PROFESSIONAL SERVICE 149.18 2,487.47 2,487.47 10100 42151 -6320 6 COMMUNICATIONS 10100 42151 -6321 7 TELEPHONE /PAGERS 1,971.65 10,905.43 10,905.43 10100 42151 -6329 7 OTHER COMMUNICATION SERVIC 878.00 4,549.33 4,549.33 COMMUNICATIONS 2,849.65 15,454.76 15,454.76 10100 42151 -6330 6 TRANSPORTATION 10100 42151 -6333 7 FREIGHT /DRAYAGE 14.84 14.84 TRANSPORTATION 14.84 14.84 10100 42151 -6340 6 ADVERTISING 10100 42151 -6341 7 PERSONNEL ADVERTISING 1,729.66 1,729.66 ADVERTISING 1,729.66 1,729.66 10100 42151 -6350 6 PRINTING AND DUPLICATING 10100 42151 -6351 7 PRINTING 722.95 7,389.15 7,389.15 PRINTING AND DUPLICA 722.95 7,389.15 7,389.15 10100 42151 -6400 6 REPAIR & MAINT SERVICES 10100 42151 -6402 7 EQUIPMENT SERVICES 688.41 10,396.03 10,396.03 REPAIR & MAINT SERVI 688.41 10,396.03 10,396.03 10100 42151 -6410 6 RENTALS 10100 42151 -6413 7 OFFICE EQUIPMENT 4,174.57 7,535.42 7,535.42 RENTALS 4,174.57 7,535.42 7,535.42 10100 42151 -6420 6 IS SERVICES /LICENSES /FEES 10100 42151 -6422 7 SOFTWARE MAINT 30.00 30.00 10100 42151 -6423 7 LOGIS CHARGES 18,396.00 77,000.00 77,000.00 IS SERVICES /LICENSES 18,396.00 77,030.00 77,030.00 10100 42151 -6430 6 MISCELLANEOUS 10100 42151 -6434 7 DUES & SUBSCRIPTIONS 50.00 50.00 MISCELLANEOUS 50.00 50.00 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 33 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 42151 -6440 6 OTHER EXPENSES 10100 42151 -6441 7 LICENSES, TAXES & FEES 211.00 211.00 10100 42151 -6448 7 PRISONER BOARDING CHARGES 22,697.76 81,866.35 81,866.35 OTHER EXPENSES 22,697.76 82,077.35 82,077.35 10100 42151 -6470 6 TRANSFERS AND OTHER USES OTHER CHARGES & SERVICES 49,678.52 204,164.68 204,164.68 10100 42151 -6500 5 CAPITAL OUTLAY 10100 42151 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 128,139.53 880,875.82 880,875.82 POLICE - SUPPORT SERVICES 128,139.53 880,875.82 880,875.82 10100 42170. B 2 POLICE - STATIONS AND BLDGS 10100 42170 -6001 4 EXPENDITURES /EXPENSES 10100 42170 -6099 5 PERSONAL SERVICES 10100 42170 -6100 6 WAGES AND SALARIES 10100 42170 -6101 7 WAGES & SALARIES -FT EMPLOY 3,714.05 32,922.85 32,922.85 10100 42170 -6102 7 OVERTIME -FT EMPLOYEES 944.20 7,278.23 7,278.23 WAGES AND SALARIES 4,658.25 40,201.08 40,201.08 10100 42170 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42170 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42170 -6122 7 PERA COORDINATED PLAN 302.78 2,611.64 2,611.64 10100 42170 -6125 7 FICA 308.53 2,655.43 2,655.43 10100 42170 -6126 7 MEDICARE CONTRIBUTIONS 72.12 621.00 621.00 RETIREMENT CONTRIBUT 683.43 5,888.07 5,888.07 10100 42170 -6130 6 INSURANCE BENEFITS 10100 42170 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1 9,053.59 9,053.59 INSURANCE BENEFITS 1,044.95 9,053.59 9,053.59 10100 42170 -6150 6 WORKER'S COMPENSATION 10100 42170 -6151 7 WORKER'S COMP INSURANCE 245.61 1,924.66 1,924.66 WORKER'S COMPENSATIO 245.61 1,924.66 1,924.66 PERSONAL SERVICES 6,632.24 57,067.40 57,067.40 10100 42170 -6199 5 SUPPLIES 10100 42170 -6200 6 OFFICE SUPPLIES 10100 42170 -6210 6 OPERATING SUPPLIES 10100 42170 -6211 7 CLEANING SUPPLIES 3,757.16 3,757.16 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 34 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 42170 -6219 7 GENERAL OPERATING SUPPLIES 10.01 85.87 85.87 OPERATING SUPPLIES 10.01 3,843.03 3,843.03 10100 42170 -6220 6 REPAIR & MAINT SUPPLIES 10100 42170 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 42170 -6239 7 OTHER REPAIR & MAINT SUPPL 55.85 3,515.30 3,515.30 REPAIR & MAINT SUPPL 55.85 3,515.30 3,515.30 10100 42170 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42170 -6242 7 MINOR EQUIPMENT 306.19 306.19 306.19 SMALL TOOLS & MINOR 306.19 306.19 306.19 SUPPLIES 372.05 7,664.52 7,664.52 10100 42170 -6299 5 OTHER CHARGES & SERVICES 10100 42170 -6380 6 UTILITY SERVICES 10100 42170 -6381 7 ELECTRIC 4,135.61 55,420.98 55,420.98 10100 42170 -6382 7 GAS 8,561.10 46,088.82 46,088.82 10100 42170 -6383 7 WATER 719.39 2,776.39 2,776.39 10100 42170 -6384 7 REFUSE DISPOSAL 215.09 2,496.60 2,496.60 10100 42170 -6385 7 SEWER 727.90 2,758.49 2,758.49 10100 42170 -6386 7 STORM SEWER 155.78 623.12 623.12 10100 42170 -6388 7 HAZARDOUS WASTE DISPOSAL 909.96 909.96 10100 42170 -6389 7 STREET LIGHTS 27.46 109.84 109.84 UTILITY SERVICES 14,542.33 111,184.20 111,184.20 10100 42170 -6400 6 REPAIR & MAINT SERVICES 10100 42170 -6403 7 BLDGS /FACILITIES MAINT SER 3,685.42 21,692.10 21,692.10 10100 42170 -6405 7 PARK & LANDSCAPE SERVICES 1,065.00 1,065.00 REPAIR & MAINT SERVI 3,685.42 22,757.10 22,757.10 10100 42170 -6440 6 OTHER EXPENSES 10100 42170 -6449 7 OTHER CONTRACTUAL SERVICE 2,865.92 2,865.92 OTHER EXPENSES 2,865.92 2,865.92 OTHER CHARGES & SERVICES 18,227.75 136,807.22 136,807.22 10100 42170 -6500 5 CAPITAL OUTLAY 10100 42170 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 25,232.04 201,539.14 201,539.14 POLICE - STATIONS AND BLDGS 25,232.04 201,539.14 201,539.14 10100 42210. B 2 FIRE R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 35 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 42210 -6001 4 EXPENDITURES /EXPENSES 10100 42210 -6099 5 PERSONAL SERVICES 10100 42210 -6100 6 WAGES AND SALARIES 10100 42210 -6101 7 WAGES & SALARIES -FT EMPLOY 9,891.28 92,727.66 92,727.66 10100 42210 -6103 7 WAGES -PART TIME EMPLOYEES 4,483.70 234,586.21 234,586.21 WAGES AND SALARIES 14, 374.98 327, 313.87 327, 313.87 10100 42210 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42210 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42210 -6122 7 PERA COORDINATED PLAN 11.28 11.28 10100 42210 -6123 7 PERA POLICE & FIRE PLAN 1,275.99 11,922.65 11,922.65 10100 42210 -6125 7 FICA 277.99 14,332.76 14,332.76 10100 42210 -6126 7 MEDICARE CONTRIBUTIONS 199.24 4,614.56 4,614.56 10100 42210 -6127 7 FIRE RELIEF ASSOCIATION 115,983.00 117,983.00 117,983.00 RETIREMENT CONTRIBUT 117,736.22 148,864.25 148,864.25 10100 42210 -6130 6 INSURANCE BENEFITS 10100 42210 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1 9,460.98 9,460.98 INSURANCE BENEFITS 1,119.76 9,460.98 9,460.98 10100 42210 -6140 6 UNEMPLOYMENT COMPENSATION 10100 42210 -6141 7 UNEMPLOYMENT COMPENSATION 96.50 239.24 239.24 UNEMPLOYMENT COMPENS 96.50 239.24 239.24 10100 42210 -6150 6 WORKER'S COMPENSATION 10100 42210 -6151 7 WORKER'S COMP INSURANCE 731.39 28,946.90 28,946.90 WORKER'S COMPENSATIO 731.39 28,946.90 28,946.90 PERSONAL SERVICES 134,058.85 514,825.24 514,825.24 10100 42210 -6199 5 SUPPLIES 10100 42210 -6200 6 OFFICE SUPPLIES 10100 42210 -6201 7 OFFICE SUPPLIES 401.97 886.19 886.19 10100 42210 -6203 7 BOOKS /REFERENCE MATERIALS 995.38 995.38 OFFICE SUPPLIES 401.97 1,881.57 1,881.57 10100 42210 -6210 6 OPERATING SUPPLIES 10100 42210 -6214 7 CLOTHING & PERSONAL EQUIPM 4,642.13 20,828.80 20,828.80 10100 42210 -6217 7 SAFETY SUPPLIES 122.28 122.28 10100 42210 -6219 7 GENERAL OPERATING SUPPLIES 7 13,526.28 13,526.28 OPERATING SUPPLIES 11,865.58 34,477.36 34,477.36 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 36 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 42210 -6220 6 REPAIR & MAINT SUPPLIES 10100 42210 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 42210 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42210 -6241 7 SMALL TOOLS 723.80 723.80 10100 42210 -6242 7 MINOR EQUIPMENT 4,860.62 24,909.12 24,909.12 10100 42210 -6243 7 MINOR COMPUTER EQUIPMENT 4,846.71 4,846.71 SMALL TOOLS & MINOR 4,860.62 30,479.63 30,479.63 SUPPLIES 17,128.17 66,838.56 66,838.56 10100 42210 -6299 5 OTHER CHARGES & SERVICES 10100 42210 -6300 6 PROFESSIONAL SERVICES 10100 42210 -6305 7 MEDICAL SERVICES 2,887.50 4,748.27 4,748.27 10100 42210 -6307 7 PROFESSIONAL SERVICES 4,657.50 5,143.50 5,143.50 PROFESSIONAL SERVICE 7,545.00 9,891.77 9,891.77 10100 42210 -6320 6 COMMUNICATIONS 10100 42210 -6321 7 TELEPHONE /PAGERS 1,163.51 9,937.59 9,937.59 10100 42210 -6323 7 RADIO COMMUNICATIONS 1,456.80 9,066.66 9,066.66 10100 42210 -6329 7 OTHER COMMUNICATION SERVIC 328.55 1,286.06 1,286.06 COMMUNICATIONS 2,948.86 20,290.31 20,290.31 10100 42210 -6330 6 TRANSPORTATION 10100 42210 -6331 7 TRAVEL EXPENSE /MILEAGE 205.21 205.21 205.21 TRANSPORTATION 205.21 205.21 205.21 10100 42210 -6340 6 ADVERTISING 10100 42210 -6341 7 PERSONNEL ADVERTISING 701.47 701.47 ADVERTISING 701.47 701.47 10100 42210 -6350 6 PRINTING AND DUPLICATING 10100 42210 -6351 7 PRINTING 72.42 662.08 662.08 PRINTING AND DUPLICA 72.42 662.08 662.08 10100 42210 -6380 6 UTILITY SERVICES 10100 42210 -6381 7 ELECTRIC 1,787.98 20,871.92 20,871.92 10100 42210 -6382 7 GAS 7,488.04 32,294.98 32,294.98 10100 42210 -6383 7 WATER 798.46 2,252.62 2,252.62 10100 42210 -6385 7 SEWER 680.06 2,130.54 2,130.54 UTILITY SERVICES 10,754.54 57,550.06 57,550.06 10100 42210 -6400 6 REPAIR & MAINT SERVICES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 37 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 42210 -6402 7 EQUIPMENT SERVICES 1,481.67 5,522.36 5,522.36 REPAIR & MAINT SERVI 1,481.67 5,522.36 5,522.36 10100 42210 -6410 6 RENTALS 10100 42210 -6420 6 IS SERVICES /LICENSES /FEES 10100 42210 -6421 7 SOFTWARE LICENSE 1,367.19 1,367.19 IS SERVICES /LICENSES 1,367.19 1,367.19 10100 42210 -6430 6 MISCELLANEOUS 10100 42210 -6432 7 CONFERENCES AND SCHOOLS 309.72- 9,058.14 9,058.14 10100 42210 -6433 7 MEETING EXPENSES 117.80 386.12 386.12 10100 42210 -6434 7 DUES & SUBSCRIPTIONS 373.08 2,158.06 2,158.06 MISCELLANEOUS 181.16 11,602.32 11,602.32 10100 42210 -6440 6 OTHER EXPENSES 10100 42210 -6443 7 PRIZE AWARDS /EXPENSE REIMB 1,391.78 1,391.78 OTHER EXPENSES 1,391.78 1,391.78 10100 42210 -6460 6 CENTRAL GARAGE CHARGES 10100 42210 -6461 7 FUEL CHARGES 593.80 12,160.23 12,160.23 10100 42210 -6462 7 FIXED CHARGES 1,867.91 23,676.45 23,676.45 10100 42210 -6463 7 REPAIR & MAINT CHARGES 3,179.31 25,092.02 25,092.02 10100 42210 -6465 7 REPLACEMENT CHARGES 67,517.45 67,517.45 CENTRAL GARAGE CHARG 5,641.02 128,446.15 128,446.15 OTHER CHARGES & SERVICES 28,829.88 237,630.70 237,630.70 10100 42210 -6500 5 CAPITAL OUTLAY 10100 42210 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 180,016.90 819,294.50 819,294.50 FIRE 180,016.90 819,294.50 819,294.50 10100 42410. B 2 BUILDING INSPECTIONS 10100 42410 -6001 4 EXPENDITURES /EXPENSES 10100 42410 -6099 5 PERSONAL SERVICES 10100 42410 -6100 6 WAGES AND SALARIES 10100 42410 -6101 7 WAGES & SALARIES -FT EMPLOY 22,676.55 209,593.51 209,593.51 10100 42410 -6102 7 OVERTIME -FT EMPLOYEES 215.76 215.76 WAGES AND SALARIES 22,676.55 209,809.27 209,809.27 10100 42410 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42410 -6120 6 RETIREMENT CONTRIBUTIONS R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 38 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 42410 -6122 7 PERA COORDINATED PLAN 1,473.98 13,632.15 13,632.15 10100 42410 -6125 7 FICA 1,345.81 12,683.54 12,683.54 10100 42410 -6126 7 MEDICARE CONTRIBUTIONS 314.72 2,966.26 2,966.26 RETIREMENT CONTRIBUT 3,134.51 29,281.95 29,281.95 10100 42410 -6130 6 INSURANCE BENEFITS 10100 42410 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,928.37 30,104.01 30,104.01 INSURANCE BENEFITS 2,928.37 30,104.01 30,104.01 10100 42410 -6140 6 UNEMPLOYMENT COMPENSATION 10100 42410 -6150 6 WORKER'S COMPENSATION 10100 42410 -6151 7 WORKER'S COMP INSURANCE 135.60 1,255.90 1,255.90 WORKER'S COMPENSATIO 135.60 1,255.90 1,255.90 PERSONAL SERVICES 28,875.03 270,451.13 270,451.13 10100 42410 -6199 5 SUPPLIES 10100 42410 -6200 6 OFFICE SUPPLIES 10100 42410 -6201 7 OFFICE SUPPLIES 99.54 99.54 10100 42410 -6203 7 BOOKS /REFERENCE MATERIALS 380.20 380.20 OFFICE SUPPLIES 479.74 479.74 10100 42410 -6210 6 OPERATING SUPPLIES 10100 42410 -6214 7 CLOTHING & PERSONAL EQUIPM 400.45 400.45 10100 42410 -6219 7 GENERAL OPERATING SUPPLIES 43.70 342.17 342.17 OPERATING SUPPLIES 43.70 742.62 742.62 10100 42410 -6240 6 SMALL TOOLS & MINOR EQUIPMENT SUPPLIES 43.70 1,222.36 1,222.36 10100 42410 -6299 5 OTHER CHARGES & SERVICES 10100 42410 -6300 6 PROFESSIONAL SERVICES 10100 42410 -6307 7 PROFESSIONAL SERVICES 4,096.00 27,173.55 27,173.55 PROFESSIONAL SERVICE 4,096.00 27,173.55 27,173.55 10100 42410 -6320 6 COMMUNICATIONS 10100 42410 -6321 7 TELEPHONE /PAGERS 132.64 759.89 759.89 10100 42410 -6329 7 OTHER COMMUNICATION SERVIC 245.94 1,368.06 1,368.06 COMMUNICATIONS 378.58 2,127.95 2,127.95 10100 42410 -6330 6 TRANSPORTATION 10100 42410 -6331 7 TRAVEL EXPENSE /MILEAGE 7.00 70.43 70.43 TRANSPORTATION 7.00 70.43 70.43 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 39 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 42410 -6340 6 ADVERTISING 10100 42410 -6341 7 PERSONNEL ADVERTISING 112.00 201.62 201.62 ADVERTISING 112.00 201.62 201.62 10100 42410 -6350 6 PRINTING AND DUPLICATING 10100 42410 -6351 7 PRINTING 359.76 359.76 PRINTING AND DUPLICA 359.76 359.76 10100 42410 -6380 6 UTILITY SERVICES 10100 42410 -6400 6 REPAIR & MAINT SERVICES 10100 42410 -6420 6 IS SERVICES /LICENSES /FEES 10100 42410 -6423 7 LOGIS CHARGES 6,030.00 25,598.00 25,598.00 IS SERVICES /LICENSES 6,030.00 25,598.00 25,598.00 10100 42410 -6430 6 MISCELLANEOUS 10100 42410 -6432 7 CONFERENCES AND SCHOOLS 70.00 2,255.00 2,255.00 MISCELLANEOUS 70.00 2,255.00 2,255.00 10100 42410 -6440 6 OTHER EXPENSES 10100 42410 -6441 7 LICENSES, TAXES & FEES 120.00 120.00 OTHER EXPENSES 120.00 120.00 10100 42410 -6460 6 CENTRAL GARAGE CHARGES 10100 42410 -6461 7 FUEL CHARGES 234.49 4,055.14 4,055.14 10100 42410 -6462 7 FIXED CHARGES 234.74 2,834.37 2,834.37 10100 42410 -6463 7 REPAIR & MAINT CHARGES 36.00 2,057.51 2,057.51 10100 42410 -6465 7 REPLACEMENT CHARGES 4,932.43 4,932.43 CENTRAL GARAGE CHARG 505.23 13,879.45 13,879.45 OTHER CHARGES & SERVICES 11,198.81 71,785.76 71,785.76 10100 42410 -6500 5 CAPITAL OUTLAY 10100 42410 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 40,117.54 343,459.25 343,459.25 BUILDING INSPECTIONS 40,117.54 343,459.25 343,459.25 10100 42411. B 2 CODE ENFORCEMENT 10100 42411 -6001 4 EXPENDITURES /EXPENSES 10100 42411 -6099 5 PERSONAL SERVICES 10100 42411 -6100 6 WAGES AND SALARIES 10100 42411 -6101 7 WAGES & SALARIES -FT EMPLOY 11,618.04 104,604.84 104,604.84 10100 42411 -6103 7 WAGES -PART TIME EMPLOYEES 4,524.00 4,524.00 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 40 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance WAGES AND SALARIES 11,618.04 109,128.84 109,128.84 10100 42411 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 42411 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42411 -6122 7 PERA COORDINATED PLAN 755.15 6,792.88 6,792.88 10100 42411 -6125 7 FICA 762.48 7,117.57 7,117.57 10100 42411 -6126 7 MEDICARE CONTRIBUTIONS 178.32 1,664.58 1,664.58 RETIREMENT CONTRIBUT 1,695.95 15,575.03 15,575.03 10100 42411 -6130 6 INSURANCE BENEFITS 10100 42411 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,198.12 17,408.65 17,408.65 INSURANCE BENEFITS 2,198.12 17,408.65 17,408.65 10100 42411 -6140 6 UNEMPLOYMENT COMPENSATION 10100 42411 -6150 6 WORKER'S COMPENSATION 10100 42411 -6151 7 WORKER'S COMP INSURANCE 60.61 538.55 538.55 WORKER'S COMPENSATIO 60.61 538.55 538.55 PERSONAL SERVICES 15,572.72 142,651.07 142,651.07 10100 42411 -6199 5 SUPPLIES 10100 42411 -6200 6 OFFICE SUPPLIES 10100 42411 -6201 7 OFFICE SUPPLIES 72.23 191.64 191.64 OFFICE SUPPLIES 72.23 191.64 191.64 10100 42411 -6210 6 OPERATING SUPPLIES 10100 42411 -6214 7 CLOTHING & PERSONAL EQUIPM 144.00 219.00 219.00 10100 42411 -6219 7 GENERAL OPERATING SUPPLIES 98.92 98.92 OPERATING SUPPLIES 144.00 317.92 317.92 10100 42411 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42411 -6243 7 MINOR COMPUTER EQUIPMENT 134.29 134.29 SMALL TOOLS & MINOR 134.29 134.29 SUPPLIES 216.23 643.85 643.85 10100 42411 -6299 5 OTHER CHARGES & SERVICES 10100 42411 -6300 6 PROFESSIONAL SERVICES 10100 42411 -6320 6 COMMUNICATIONS 10100 42411 -6321 7 TELEPHONE /PAGERS 71.63 428.58 428.58 10100 42411 -6329 7 OTHER COMMUNICATION SERVIC 163.96 914.14 914.14 COMMUNICATIONS 235.59 1,342.72 1,342.72 10100 42411 -6330 6 TRANSPORTATION R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 41 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 42411 -6340 6 ADVERTISING 10100 42411 -6350 6 PRINTING AND DUPLICATING 10100 42411 -6351 7 PRINTING 564.45 1,166.09 1,166.09 PRINTING AND DUPLICA 564.45 1,166.09 1,166.09 10100 42411 -6380 6 UTILITY SERVICES 10100 42411 -6400 6 REPAIR & MAINT SERVICES 10100 42411 -6420 6 IS SERVICES /LICENSES /FEES 10100 42411 -6430 6 MISCELLANEOUS 10100 42411 -6432 7 CONFERENCES AND SCHOOLS 230.00 230.00 MISCELLANEOUS 230.00 230.00 10100 42411 -6440 6 OTHER EXPENSES 10100 42411 -6449 7 OTHER CONTRACTUAL SERVICE 1,551.00 4,784.00 4,784.00 OTHER EXPENSES 1,551.00 4,784.00 4,784.00 10100 42411 -6460 6 CENTRAL GARAGE CHARGES 10100 42411 -6461 7 FUEL CHARGES 31.85 391.45 391.45 10100 42411 -6462 7 FIXED CHARGES 86.52 1,359.77 1,359.77 10100 42411 -6463 7 REPAIR & MAINT CHARGES 342.00 342.00 10100 42411 -6465 7 REPLACEMENT CHARGES 2,243.78 2,243.78 CENTRAL GARAGE CHARG 118.37 4,337.00 4,337.00 OTHER CHARGES & SERVICES 2,469.41 11,859.81 11,859.81 EXPENDITURES /EXPENSES 18,258.36 155,154.73 155,154.73 CODE ENFORCEMENT 18,258.36 155,154.73 155,154.73 10100 42510. B 2 EMERGENCY PREPAREDNESS 10100 42510 -6001 4 EXPENDITURES /EXPENSES 10100 42510 -6099 5 PERSONAL SERVICES 10100 42510 -6100 6 WAGES AND SALARIES 10100 42510 -6101 7 WAGES & SALARIES -FT EMPLOY 4,772.44 45,207.69 45,207.69 WAGES AND SALARIES 4,772.44 45,207.69 45,207.69 10100 42510 -6120 6 RETIREMENT CONTRIBUTIONS 10100 42510 -6122 7 PERA COORDINATED PLAN 310.23 2,936.84 2,936.84 10100 42510 -6125 7 FICA 313.00 2,953.93 2,953.93 10100 42510 -6126 7 MEDICARE CONTRIBUTIONS 73.20 690.87 690.87 RETIREMENT CONTRIBUT 696.43 6,581.64 6,581.64 10100 42510 -6130 6 INSURANCE BENEFITS R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 42 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 42510 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1 9,316.44 9,316.44 INSURANCE BENEFITS 1,055.44 9,316.44 9,316.44 10100 42510 -6150 6 WORKER'S COMPENSATION 10100 42510 -6151 7 WORKER'S COMP INSURANCE 42.11 384.54 384.54 WORKER'S COMPENSATIO 42.11 384.54 384.54 PERSONAL SERVICES 6,566.42 61,490.31 61,490.31 10100 42510 -6199 5 SUPPLIES 10100 42510 -6200 6 OFFICE SUPPLIES 10100 42510 -6203 7 BOOKS /REFERENCE MATERIALS 521.80 521.80 OFFICE SUPPLIES 521.80 521.80 10100 42510 -6210 6 OPERATING SUPPLIES 10100 42510 -6219 7 GENERAL OPERATING SUPPLIES 2,100.58 2,264.46 2,264.46 OPERATING SUPPLIES 2,100.58 2,264.46 2,264.46 10100 42510 -6220 6 REPAIR & MAINT SUPPLIES 10100 42510 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 42510 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 42510 -6242 7 MINOR EQUIPMENT 18,466.60 18,466.60 SMALL TOOLS & MINOR 18,466.60 18,466.60 SUPPLIES 2,100.58 21,252.86 21,252.86 10100 42510 -6299 5 OTHER CHARGES & SERVICES 10100 42510 -6300 6 PROFESSIONAL SERVICES 10100 42510 -6320 6 COMMUNICATIONS 10100 42510 -6350 6 PRINTING AND DUPLICATING 10100 42510 -6380 6 UTILITY SERVICES 10100 42510 -6381 7 ELECTRIC 50.32 301.94 301.94 UTILITY SERVICES 50.32 301.94 301.94 10100 42510 -6400 6 REPAIR & MAINT SERVICES 10100 42510 -6402 7 EQUIPMENT SERVICES 1,821.60 1,821.60 REPAIR & MAINT SERVI 1,821.60 1,821.60 10100 42510 -6430 6 MISCELLANEOUS 10100 42510 -6432 7 CONFERENCES AND SCHOOLS 2,090.00 2,090.00 10100 42510 -6434 7 DUES & SUBSCRIPTIONS 105.00 105.00 MISCELLANEOUS 2,195.00 2,195.00 OTHER CHARGES & SERVICES 50.32 4,318.54 4,318.54 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 43 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance EXPENDITURES /EXPENSES 8,717.32 87,061.71 87,061.71 EMERGENCY PREPAREDNESS 8,717.32 87,061.71 87,061.71 10100 43110. B 2 PUBLIC WORKS- ENGINEERING 10100 43110 -6001 4 EXPENDITURES /EXPENSES 10100 43110 -6099 5 PERSONAL SERVICES 10100 43110 -6100 6 WAGES AND SALARIES 10100 43110 -6101 7 WAGES & SALARIES -FT EMPLOY 7,637.36 368,735.32 368,735.32 10100 43110 -6102 7 OVERTIME -FT EMPLOYEES 1,618.93- 31,534.93 31,534.93 10100 43110 -6103 7 WAGES -PART TIME EMPLOYEES 6,519.69 6,519.69 10100 43110 -6104 7 OVERTIME -PART TIME EMPLOYE 308.20 308.20 WAGES AND SALARIES 6,018.43 407,098.14 407,098.14 10100 43110 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 43110 -6111 7 SEVERANCE PAY 22,356.69 - OTHER PAYMENTS -NON 1 22,356.69- 10100 43110 -6120 6 RETIREMENT CONTRIBUTIONS 10100 43110 -6122 7 PERA COORDINATED PLAN 391.21 26,031.50 26,031.50 10100 43110 -6125 7 FICA 1,091.34- 26,314.47 26,314.47 10100 43110 -6126 7 MEDICARE CONTRIBUTIONS 255.27- 6,154.22 6,154.22 RETIREMENT CONTRIBUT 955.40- 58,500.19 58,500.19 10100 43110 -6130 6 INSURANCE BENEFITS 10100 43110 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1 45,596.02 45,596.02 INSURANCE BENEFITS 1,255.68- 45,596.02 45,596.02 10100 43110 -6140 6 UNEMPLOYMENT COMPENSATION 10100 43110 -6150 6 WORKER'S COMPENSATION 10100 43110 -6151 7 WORKER'S COMP INSURANCE 123.23 2,730.91 2,730.91 WORKER'S COMPENSATIO 123.23 2,730.91 2,730.91 PERSONAL SERVICES 18,426.11- 513,925.26 513,925.26 10100 43110 -6199 5 SUPPLIES 10100 43110 -6200 6 OFFICE SUPPLIES 10100 43110 -6201 7 OFFICE SUPPLIES 5.27 423.01 423.01 10100 43110 -6203 7 BOOKS /REFERENCE MATERIALS 165.08 165.08 OFFICE SUPPLIES 5.27 588.09 588.09 10100 43110 -6210 6 OPERATING SUPPLIES 10100 43110 -6214 7 CLOTHING & PERSONAL EQUIPM 281.95 281.95 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 44 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 43110 -6217 7 SAFETY SUPPLIES 34.98 34.98 10100 43110 -6219 7 GENERAL OPERATING SUPPLIES 166.37 1,483.78 1,483.78 OPERATING SUPPLIES 166.37 1,800.71 1,800.71 10100 43110 -6220 6 REPAIR & MAINT SUPPLIES 10100 43110 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 43110 -6242 7 MINOR EQUIPMENT 20.22 20.22 10100 43110 -6243 7 MINOR COMPUTER EQUIPMENT 1,153.00 1,153.00 SMALL TOOLS & MINOR 1,173.22 1,173.22 SUPPLIES 171.64 3,562.02 3,562.02 10100 43110 -6299 5 OTHER CHARGES & SERVICES 10100 43110 -6300 6 PROFESSIONAL SERVICES 10100 43110 -6302 7 ARCH, ENG & PLANNING 225.00 7,386.11 7,386.11 10100 43110 -6306 7 PERSONNEL /LABOR RELATIONS 10,000.00 10,000.00 10100 43110 -6307 7 PROFESSIONAL SERVICES 5,000.00 5,000.00 PROFESSIONAL SERVICE 225.00 22,386.11 22,386.11 10100 43110 -6320 6 COMMUNICATIONS 10100 43110 -6321 7 TELEPHONE /PAGERS 383.87 383.87 COMMUNICATIONS 383.87 383.87 10100 43110 -6330 6 TRANSPORTATION 10100 43110 -6331 7 TRAVEL EXPENSE /MILEAGE 91.85 1,183.12 1,183.12 TRANSPORTATION 91.85 1,183.12 1,183.12 10100 43110 -6340 6 ADVERTISING 10100 43110 -6342 7 LEGAL NOTICES 414.25 414.25 ADVERTISING 414.25 414.25 10100 43110 -6350 6 PRINTING AND DUPLICATING 10100 43110 -6351 7 PRINTING 55.44 55.44 PRINTING AND DUPLICA 55.44 55.44 10100 43110 -6400 6 REPAIR & MAINT SERVICES 10100 43110 -6402 7 EQUIPMENT SERVICES 578.59 578.59 10100 43110 -6408 7 COMMUNICATION /INFO SYSTEMS 101.18 101.18 REPAIR & MAINT SERVI 679.77 679.77 10100 43110 -6420 6 IS SERVICES /LICENSES /FEES 10100 43110 -6422 7 SOFTWARE MAINT 5,477.16 5,477.16 IS SERVICES /LICENSES 5,477.16 5,477.16 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 45 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 43110 -6430 6 MISCELLANEOUS 10100 43110 -6432 7 CONFERENCES AND SCHOOLS 390.00- 3,620.49 3,620.49 10100 43110 -6434 7 DUES & SUBSCRIPTIONS 1,131.50 1,131.50 MISCELLANEOUS 390.00- 4,751.99 4,751.99 10100 43110 -6440 6 OTHER EXPENSES 10100 43110 -6460 6 CENTRAL GARAGE CHARGES 10100 43110 -6461 7 FUEL CHARGES 109.10 4,157.91 4,157.91 10100 43110 -6462 7 FIXED CHARGES 243.91 3,098.46 3,098.46 10100 43110 -6463 7 REPAIR & MAINT CHARGES 600.23 3,942.42 3,942.42 10100 43110 -6465 7 REPLACEMENT CHARGES 6,472.18 6,472.18 CENTRAL GARAGE CHARG 953.24 17,670.97 17,670.97 OTHER CHARGES & SERVICES 880.09 53,002.68 53,002.68 10100 43110 -6500 5 CAPITAL OUTLAY 10100 43110 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 17,374.38- 570,489.96 570,489.96 PUBLIC WORKS- ENGINEERING 17,374.38- 570,489.96 570,489.96 10100 43120. B 2 PUBLIC WORKS- ENGINEERING SVS 10100 43120 -6001 4 EXPENDITURES /EXPENSES 10100 43120 -6099 5 PERSONAL SERVICES 10100 43120 -6100 6 WAGES AND SALARIES 10100 43120 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 43120 -6120 6 RETIREMENT CONTRIBUTIONS 10100 43120 -6130 6 INSURANCE BENEFITS 10100 43120 -6140 6 UNEMPLOYMENT COMPENSATION 10100 43120 -6150 6 WORKER'S COMPENSATION 10100 43120 -6199 5 SUPPLIES 10100 43120 -6200 6 OFFICE SUPPLIES 10100 43120 -6210 6 OPERATING SUPPLIES 10100 43120 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 43120 -6299 5 OTHER CHARGES & SERVICES 10100 43120 -6300 6 PROFESSIONAL SERVICES 10100 43120 -6320 6 COMMUNICATIONS 10100 43120 -6330 6 TRANSPORTATION R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 46 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 43120 -6340 6 ADVERTISING 10100 43120 -6350 6 PRINTING AND DUPLICATING 10100 43120 -6400 6 REPAIR & MAINT SERVICES 10100 43120 -6420 6 IS SERVICES /LICENSES /FEES 10100 43120 -6430 6 MISCELLANEOUS 10100 43120 -6440 6 OTHER EXPENSES 10100 43120 -6460 6 CENTRAL GARAGE CHARGES 10100 43120 -6500 5 CAPITAL OUTLAY 10100 43120 -6501 6 CAPITAL OUTLAY PUBLIC WORKS- ENGINEERING SVS 10100 43220. B 2 PUBLIC WORKS- STREET MAINT 10100 43220 -6001 4 EXPENDITURES /EXPENSES 10100 43220 -6099 5 PERSONAL SERVICES 10100 43220 -6100 6 WAGES AND SALARIES 10100 43220 -6101 7 WAGES & SALARIES -FT EMPLOY 46,392.18 415,725.92 415,725.92 10100 43220 -6102 7 OVERTIME -FT EMPLOYEES 3,890.45 5,797.97 5,797.97 10100 43220 -6103 7 WAGES -PART TIME EMPLOYEES 26,504.69 26,504.69 WAGES AND SALARIES 50,282.63 448,028.58 448,028.58 10100 43220 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 43220 -6120 6 RETIREMENT CONTRIBUTIONS 10100 43220 -6122 7 PERA COORDINATED PLAN 3,268.36 27,383.08 27,383.08 10100 43220 -6125 7 FICA 3,136.88 27,931.01 27,931.01 10100 43220 -6126 7 MEDICARE CONTRIBUTIONS 733.60 6,532.27 6,532.27 RETIREMENT CONTRIBUT 7,138.84 61,846.36 61,846.36 10100 43220 -6130 6 INSURANCE BENEFITS 10100 43220 -6131 7 CAFETERIA PLAN CONTRIBUTIO 7,604.41 61,872.60 61,872.60 INSURANCE BENEFITS 7,604.41 61,872.60 61,872.60 10100 43220 -6140 6 UNEMPLOYMENT COMPENSATION 10100 43220 -6150 6 WORKER'S COMPENSATION 10100 43220 -6151 7 WORKER'S COMP INSURANCE 3,415.67 27,802.83 27,802.83 WORKER'S COMPENSATIO 3,415.67 27,802.83 27,802.83 PERSONAL SERVICES 68,441.55 599,550.37 599,550.37 10100 43220 -6199 5 SUPPLIES 10100 43220 -6200 6 OFFICE SUPPLIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 47 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 43220 -6201 7 OFFICE SUPPLIES 235.43 235.43 10100 43220 -6203 7 BOOKS /REFERENCE MATERIALS 5.00 5.00 OFFICE SUPPLIES 240.43 240.43 10100 43220 -6210 6 OPERATING SUPPLIES 10100 43220 -6214 7 CLOTHING & PERSONAL EQUIPM 100.00 200.00 200.00 10100 43220 -6217 7 SAFETY SUPPLIES 490.34 1,809.48 1,809.48 10100 43220 -6219 7 GENERAL OPERATING SUPPLIES 349.92 1,775.01 1,775.01 OPERATING SUPPLIES 940.26 3,784.49 3,784.49 10100 43220 -6220 6 REPAIR & MAINT SUPPLIES 10100 43220 -6224 7 STREET MAINT MATERIALS 28,767.38 100,991.92 100,991.92 10100 43220 -6226 7 SIGNS & STRIPING MATERIALS 362.11 967.00 967.00 REPAIR & MAINT SUPPL 29,129.49 101,958.92 101,958.92 10100 43220 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 43220 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 43220 -6241 7 SMALL TOOLS 731.90 731.90 731.90 10100 43220 -6242 7 MINOR EQUIPMENT 508.80 508.80 SMALL TOOLS & MINOR 731.90 1,240.70 1,240.70 SUPPLIES 30,801.65 107,224.54 107,224.54 10100 43220 -6299 5 OTHER CHARGES & SERVICES 10100 43220 -6300 6 PROFESSIONAL SERVICES 10100 43220 -6305 7 MEDICAL SERVICES 63.00 63.00 PROFESSIONAL SERVICE 63.00 63.00 10100 43220 -6320 6 COMMUNICATIONS 10100 43220 -6321 7 TELEPHONE /PAGERS 110.12 826.80 826.80 COMMUNICATIONS 110.12 826.80 826.80 10100 43220 -6330 6 TRANSPORTATION 10100 43220 -6331 7 TRAVEL EXPENSE /MILEAGE 16.38 64.86 64.86 TRANSPORTATION 16.38 64.86 64.86 10100 43220 -6340 6 ADVERTISING 10100 43220 -6341 7 PERSONNEL ADVERTISING 1,197.07 1,197.07 ADVERTISING 1,197.07 1,197.07 10100 43220 -6350 6 PRINTING AND DUPLICATING 10100 43220 -6351 7 PRINTING 217.64 217.64 PRINTING AND DUPLICA 217.64 217.64 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 48 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 43220 -6380 6 UTILITY SERVICES 10100 43220 -6384 7 REFUSE DISPOSAL 183.89 183.89 UTILITY SERVICES 183.89 183.89 10100 43220 -6400 6 REPAIR & MAINT SERVICES 10100 43220 -6404 7 STREET MAINT SERVICES 1,544.28 49,820.34 49,820.34 10100 43220 -6405 7 PARK & LANDSCAPE SERVICES 436.80 58,735.95 58,735.95 10100 43220 -6408 7 COMMUNICATION /INFO SYSTEMS 28.64 128.88 128.88 REPAIR & MAINT SERVI 2,009.72 108,685.17 108,685.17 10100 43220 -6410 6 RENTALS 10100 43220 -6417 7 UNIFORMS 243.19 1,424.46 1,424.46 RENTALS 243.19 1,424.46 1,424.46 10100 43220 -6430 6 MISCELLANEOUS 10100 43220 -6432 7 CONFERENCES AND SCHOOLS 1,988.45 1,988.45 10100 43220 -6433 7 MEETING EXPENSES 18.00 99.06 99.06 10100 43220 -6434 7 DUES & SUBSCRIPTIONS 430.79 430.79 MISCELLANEOUS 18.00 2,518.30 2,518.30 10100 43220 -6440 6 OTHER EXPENSES 10100 43220 -6449 7 OTHER CONTRACTUAL SERVICE 27,003.98 27,003.98 OTHER EXPENSES 27,003.98 27,003.98 10100 43220 -6460 6 CENTRAL GARAGE CHARGES 10100 43220 -6461 7 FUEL CHARGES 7,822.02 54,429.09 54,429.09 10100 43220 -6462 7 FIXED CHARGES 3,656.94 44,336.01 44,336.01 10100 43220 -6463 7 REPAIR & MAINT CHARGES 14,804.61 127,991.82 127,991.82 10100 43220 -6465 7 REPLACEMENT CHARGES 131,704.83 131,704.83 CENTRAL GARAGE CHARG 26,283.57 358,461.75 358,461.75 OTHER CHARGES & SERVICES 28,680.98 500,646.92 500,646.92 10100 43220 -6500 5 CAPITAL OUTLAY 10100 43220 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 127,924.18 1,207,421.83 1,207,421.83 PUBLIC WORKS- STREET MAINT 127,924.18 1,207,421.83 1,207,421.83 10100 43221. B 2 PUBLIC WORKS- TRAFFIC CONTROL 10100 43221 -6001 4 EXPENDITURES /EXPENSES 10100 43221 -6099 5 PERSONAL SERVICES 10100 43221 -6100 6 WAGES AND SALARIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 49 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 43221 -6101 7 WAGES & SALARIES -FT EMPLOY 10,572.81 98,597.53 98,597.53 10100 43221 -6102 7 OVERTIME -FT EMPLOYEES 1,278.91 1,997.72 1,997.72 WAGES AND SALARIES 11,851.72 100,595.25 100,595.25 10100 43221 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 43221 -6120 6 RETIREMENT CONTRIBUTIONS 10100 43221 -6122 7 PERA COORDINATED PLAN 770.35 6,534.87 6,534.87 10100 43221 -6125 7 FICA 692.92 5,907.29 5,907.29 10100 43221 -6126 7 MEDICARE CONTRIBUTIONS 162.03 1,381.52 1,381.52 RETIREMENT CONTRIBUT 1,625.30 13,823.68 13,823.68 10100 43221 -6130 6 INSURANCE BENEFITS 10100 43221 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,119.05 18,189.69 18,189.69 INSURANCE BENEFITS 2,119.05 18,189.69 18,189.69 10100 43221 -6150 6 WORKER'S COMPENSATION 10100 43221 -6151 7 WORKER'S COMP INSURANCE 1,066.78 8,369.61 8,369.61 WORKER'S COMPENSATIO 1,066.78 8,369.61 8,369.61 PERSONAL SERVICES 16,662.85 140,978.23 140,978.23 10100 43221 -6199 5 SUPPLIES 10100 43221 -6200 6 OFFICE SUPPLIES 10100 43221 -6201 7 OFFICE SUPPLIES 65.23 65.23 OFFICE SUPPLIES 65.23 65.23 10100 43221 -6210 6 OPERATING SUPPLIES 10100 43221 -6220 6 REPAIR & MAINT SUPPLIES 10100 43221 -6226 7 SIGNS & STRIPING MATERIALS 1,943.37 28,291.96 28,291.96 REPAIR & MAINT SUPPL 1,943.37 28,291.96 28,291.96 10100 43221 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 43221 -6242 7 MINOR EQUIPMENT 1,243.58 1,243.58 SMALL TOOLS & MINOR 1,243.58 1,243.58 SUPPLIES 1,943.37 29,600.77 29,600.77 10100 43221 -6299 5 OTHER CHARGES & SERVICES 10100 43221 -6380 6 UTILITY SERVICES 10100 43221 -6381 7 ELECTRIC 3,494.90 18,253.22 18,253.22 UTILITY SERVICES 3,494.90 18,253.22 18,253.22 10100 43221 -6400 6 REPAIR & MAINT SERVICES 10100 43221 -6407 7 TRAFFIC SIGNALS MAINT 553.55 3,213.35 3,213.35 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 50 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance REPAIR & MAINT SERVI 553.55 3,213.35 3,213.35 10100 43221 -6430 6 MISCELLANEOUS OTHER CHARGES & SERVICES 4,048.45 21,466.57 21,466.57 10100 43221 -6500 5 CAPITAL OUTLAY 10100 43221 -6501 6 CAPITAL OUTLAY 10100 43221 -6600 5 DEBT SERVICE EXPENDITURES /EXPENSES 22,654.67 192,045.57 192,045.57 PUBLIC WORKS- TRAFFIC CONTROL 22,654.67 192,045.57 192,045.57 10100 43225. B 2 PUBLIC WORKS -SNOW/ ICE REMOVAL 10100 43225 -6001 4 EXPENDITURES /EXPENSES 10100 43225 -6099 5 PERSONAL SERVICES 10100 43225 -6100 6 WAGES AND SALARIES 10100 43225 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 43225 -6120 6 RETIREMENT CONTRIBUTIONS 10100 43225 -6130 6 INSURANCE BENEFITS 10100 43225 -6150 6 WORKER'S COMPENSATION 10100 43225 -6199 5 SUPPLIES 10100 43225 -6210 6 OPERATING SUPPLIES 10100 43225 -6220 6 REPAIR & MAINT SUPPLIES 10100 43225 -6299 5 OTHER CHARGES & SERVICES 10100 43225 -6400 6 REPAIR & MAINT SERVICES PUBLIC WORKS -SNOW/ ICE REMOVAL 10100 44110. B 2 SOCIAL SERVICES 10100 44110 -6001 4 EXPENDITURES /EXPENSES 10100 44110 -6299 5 OTHER CHARGES & SERVICES 10100 44110 -6430 6 MISCELLANEOUS 10100 44110 -6440 6 OTHER EXPENSES 10100 44110 -6449 7 OTHER CONTRACTUAL SERVICE 6,650.00 72,892.70 72,892.70 OTHER EXPENSES 6,650.00 72,892.70 72,892.70 OTHER CHARGES & SERVICES 6,650.00 72,892.70 72,892.70 EXPENDITURES /EXPENSES 6,650.00 72,892.70 72,892.70 SOCIAL SERVICES 6,650.00 72,892.70 72,892.70 10100 45010. B 2 CARS ADMINISTRATION 10100 45010 -6001 4 EXPENDITURES /EXPENSES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 51 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 45010 -6099 5 PERSONAL SERVICES 10100 45010 -6100 6 WAGES AND SALARIES 10100 45010 -6101 7 WAGES & SALARIES -FT EMPLOY 14,548.53 129,342.31 129,342.31 WAGES AND SALARIES 14,548.53 129,342.31 129,342.31 10100 45010 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45010 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45010 -6122 7 PERA COORDINATED PLAN 945.67 8,402.26 8,402.26 10100 45010 -6125 7 FICA 844.38 7,493.60 7,493.60 10100 45010 -6126 7 MEDICARE CONTRIBUTIONS 197.44 1,752.50 1,752.50 RETIREMENT CONTRIBUT 1,987.49 17,648.36 17,648.36 10100 45010 -6130 6 INSURANCE BENEFITS 10100 45010 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,152.46 17,478.19 17,478.19 INSURANCE BENEFITS 2,152.46 17,478.19 17,478.19 10100 45010 -6150 6 WORKER'S COMPENSATION 10100 45010 -6151 7 WORKER'S COMP INSURANCE 128.59 1,069.20 1,069.20 WORKER'S COMPENSATIO 128.59 1,069.20 1,069.20 PERSONAL SERVICES 18,817.07 165,538.06 165,538.06 10100 45010 -6199 5 SUPPLIES 10100 45010 -6200 6 OFFICE SUPPLIES 10100 45010 -6210 6 OPERATING SUPPLIES 10100 45010 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45010 -6243 7 MINOR COMPUTER EQUIPMENT 925.09 925.09 SMALL TOOLS & MINOR 925.09 925.09 SUPPLIES 925.09 925.09 10100 45010 -6299 5 OTHER CHARGES & SERVICES 10100 45010 -6300 6 PROFESSIONAL SERVICES 10100 45010 -6320 6 COMMUNICATIONS 10100 45010 -6321 7 TELEPHONE /PAGERS 39.55 232.90 232.90 COMMUNICATIONS 39.55 232.90 232.90 10100 45010 -6330 6 TRANSPORTATION 10100 45010 -6331 7 TRAVEL EXPENSE /MILEAGE 5.50 5.50 TRANSPORTATION 5.50 5.50 10100 45010 -6340 6 ADVERTISING 10100 45010 -6350 6 PRINTING AND DUPLICATING R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 52 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 45010 -6400 6 REPAIR & MAINT SERVICES 10100 45010 -6402 7 EQUIPMENT SERVICES 2,460.48 2,460.48 REPAIR & MAINT SERVI 2,460.48 2,460.48 10100 45010 -6410 6 RENTALS 10100 45010 -6413 7 OFFICE EQUIPMENT 340.36 2,042.16 2,042.16 RENTALS 340.36 2,042.16 2,042.16 10100 45010 -6430 6 MISCELLANEOUS 10100 45010 -6432 7 CONFERENCES AND SCHOOLS 75.00 75.00 MISCELLANEOUS 75.00 75.00 10100 45010 -6440 6 OTHER EXPENSES OTHER CHARGES & SERVICES 379.91 4,816.04 4,816.04 10100 45010 -6500 5 CAPITAL OUTLAY 10100 45010 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 19,1 96.98 171,279.19 171,279.19 CARS ADMINISTRATION 19,196.98 171,279.19 171,279.19 10100 45110. B 2 CARS -REC ADMINISTRATION 10100 45110 -6001 4 EXPENDITURES /EXPENSES 10100 45110 -6099 5 PERSONAL SERVICES 10100 45110 -6100 6 WAGES AND SALARIES 10100 45110 -6101 7 WAGES & SALARIES -FT EMPLOY 24,899.55 235,088.86 235,088.86 10100 45110 -6103 7 WAGES -PART TIME EMPLOYEES 4,778.30 43,277.92 43,277.92 10100 45110 -6104 7 OVERTIME -PART TIME EMPLOYE 367.59 367.59 WAGES AND SALARIES 29,677.85 278,734.37 278,734.37 10100 45110 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45110 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45110 -6122 7 PERA COORDINATED PLAN 1,805.85 16,849.48 16,849.48 10100 45110 -6125 7 FICA 1,809.76 17,015.95 17,015.95 10100 45110 -6126 7 MEDICARE CONTRIBUTIONS 423.25 3,979.53 3,979.53 RETIREMENT CONTRIBUT 4,038.86 37,844.96 37,844.96 10100 45110 -6130 6 INSURANCE BENEFITS 10100 45110 -6131 7 CAFETERIA PLAN CONTRIBUTIO 4 36,458.50 36,458.50 INSURANCE BENEFITS 4,305.00 36,458.50 36,458.50 10100 45110 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45110 -6141 7 UNEMPLOYMENT COMPENSATION 1,596.56 1,596.56 1,596.56 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 53 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance UNEMPLOYMENT COMPENS 1,596.56 1,596.56 1,596.56 10100 45110 -6150 6 WORKER'S COMPENSATION 10100 45110 -6151 7 WORKER'S COMP INSURANCE 281.72 2,530.50 2,530.50 WORKER'S COMPENSATIO 281.72 2,530.50 2,530.50 PERSONAL SERVICES 39,899.99 357,164.89 357,164.89 10100 45110 -6199 5 SUPPLIES 10100 45110 -6200 6 OFFICE SUPPLIES 10100 45110 -6201 7 OFFICE SUPPLIES 458.30 4,871.68 4,871.68 OFFICE SUPPLIES 458.30 4,871.68 4,871.68 10100 45110 -6210 6 OPERATING SUPPLIES 10100 45110 -6217 7 SAFETY SUPPLIES 129.50 129.50 10100 45110 -6219 7 GENERAL OPERATING SUPPLIES 15.75 2,332.49 2,332.49 OPERATING SUPPLIES 15.75 2,461.99 2,461.99 10100 45110 -6220 6 REPAIR & MAINT SUPPLIES 10100 45110 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45110 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45110 -6243 7 MINOR COMPUTER EQUIPMENT 2,200.29 2,200.29 SMALL TOOLS & MINOR 2,200.29 2,200.29 SUPPLIES 474.05 9,533.96 9,533.96 10100 45110 -6299 5 OTHER CHARGES & SERVICES 10100 45110 -6300 6 PROFESSIONAL SERVICES 10100 45110 -6320 6 COMMUNICATIONS 10100 45110 -6321 7 TELEPHONE /PAGERS 8.35 100.17 100.17 10100 45110 -6322 7 POSTAGE 687.14 7,999.99 7,999.99 COMMUNICATIONS 695.49 8,100.16 8,100.16 10100 45110 -6330 6 TRANSPORTATION 10100 45110 -6331 7 TRAVEL EXPENSE /MILEAGE 106.18 888.30 888.30 TRANSPORTATION 106.18 888.30 888.30 10100 45110 -6340 6 ADVERTISING 10100 45110 -6341 7 PERSONNEL ADVERTISING 975.52 975.52 10100 45110 -6349 7 OTHER ADVERTISING 450.00 1,375.00 1,375.00 ADVERTISING 450.00 2,350.52 2,350.52 10100 45110 -6350 6 PRINTING AND DUPLICATING 10100 45110 -6351 7 PRINTING 3,356.76 14,268.94 14,268.94 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 54 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance PRINTING AND DUPLICA 3,356.76 14,268.94 14,268.94 10100 45110 -6400 6 REPAIR & MAINT SERVICES 10100 45110 -6402 7 EQUIPMENT SERVICES 3,091.23 3,091.23 REPAIR & MAINT SERVI 3,091.23 3,091.23 10100 45110 -6410 6 RENTALS 10100 45110 -6420 6 IS SERVICES /LICENSES /FEES 10100 45110 -6421 7 SOFTWARE LICENSE 202.77 202.77 10100 45110 -6422 7 SOFTWARE MAINT 6,913.73 6,913.73 IS SERVICES /LICENSES 7,116.50 7,116.50 10100 45110 -6430 6 MISCELLANEOUS 10100 45110 -6434 7 DUES & SUBSCRIPTIONS 50.00 50.00 10100 45110 -6435 7 CREDIT CARD FEES 983.78 13,533.80 13,533.80 MISCELLANEOUS 983.78 13,583.80 13,583.80 10100 45110 -6440 6 OTHER EXPENSES 10100 45110 -6441 7 LICENSES, TAXES & FEES 1,220.17 1,220.17 10100 45110 -6449 7 OTHER CONTRACTUAL SERVICE 362.58 9,693.88 9,693.88 OTHER EXPENSES 362.58 10,914.05 10,914.05 10100 45110 -6460 6 CENTRAL GARAGE CHARGES 10100 45110 -6490 6 OTHER MISC COSTS /EXPENSES OTHER CHARGES & SERVICES 5,954.79 60,313.50 60,313.50 10100 45110 -6500 5 CAPITAL OUTLAY 10100 45110 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 46,328.83 427,012.35 427,012.35 CARS -REC ADMINISTRATION 46,328.83 427,012.35 427,012.35 10100 45111. B 2 CARS -ADULT RECREATION 10100 45111 -5550 5 DIRECT COST OF SALES 10100 45111 -5580 6 COST OF GOODS SOLD 10100 45111 -5586 7 COST OF SALES -MISC 4,597.00 36,666.00 36,666.00 COST OF GOODS SOLD 4,597.00 36,666.00 36,666.00 DIRECT COST OF SALES 4,597.00 36,666.00 36,666.00 10100 45111 -6001 4 EXPENDITURES /EXPENSES 10100 45111 -6099 5 PERSONAL SERVICES 10100 45111 -6100 6 WAGES AND SALARIES 10100 45111 -6102 7 OVERTIME -FT EMPLOYEES 141.60 141.60 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 55 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 45111 -6103 7 WAGES -PART TIME EMPLOYEES 2,552.73 39,311.86 39,311.86 10100 45111 -6104 7 OVERTIME -PART TIME EMPLOYE 189.37 189.37 WAGES AND SALARIES 2,552.73 39,642.83 39,642.83 10100 45111 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45111 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45111 -6122 7 PERA COORDINATED PLAN 96.96 1,382.83 1,382.83 10100 45111 -6125 7 FICA 158.26 2,457.88 2,457.88 10100 45111 -6126 7 MEDICARE CONTRIBUTIONS 37.00 574.80 574.80 RETIREMENT CONTRIBUT 292.22 4,415.51 4,415.51 10100 45111 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45111 -6150 6 WORKER'S COMPENSATION 10100 45111 -6151 7 WORKER'S COMP INSURANCE 44.52 564.09 564.09 WORKER'S COMPENSATIO 44.52 564.09 564.09 PERSONAL SERVICES 2,889.47 44,622.43 44,622.43 10100 45111 -6199 5 SUPPLIES 10100 45111 -6210 6 OPERATING SUPPLIES 10100 45111 -6219 7 GENERAL OPERATING SUPPLIES 10,304.37 20,652.31 20,652.31 OPERATING SUPPLIES 10,304.37 20,652.31 20,652.31 10100 45111 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45111 -6240 6 SMALL TOOLS & MINOR EQUIPMENT SUPPLIES 10,304.37 20,652.31 20,652.31 10100 45111 -6299 5 OTHER CHARGES & SERVICES 10100 45111 -6300 6 PROFESSIONAL SERVICES 10100 45111 -6307 7 PROFESSIONAL SERVICES 15,912.34 15,912.34 PROFESSIONAL SERVICE 15,912.34 15,912.34 10100 45111 -6320 6 COMMUNICATIONS 10100 45111 -6330 6 TRANSPORTATION 10100 45111 -6339 7 OTHER TRANSPORTATION EXPEN 401.75 3,254.84 3,254.84 TRANSPORTATION 401.75 3,254.84 3,254.84 10100 45111 -6340 6 ADVERTISING 10100 45111 -6349 7 OTHER ADVERTISING 495.00 495.00 ADVERTISING 495.00 495.00 10100 45111 -6350 6 PRINTING AND DUPLICATING 10100 45111 -6360 6 INSURANCE R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 56 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 45111 -6364 7 DRAM SHOP INSURANCE 1.19- .81 .81 INSURANCE 1.19- .81 .81 10100 45111 -6380 6 UTILITY SERVICES 10100 45111 -6384 7 REFUSE DISPOSAL 3,716.47 3,716.47 UTILITY SERVICES 3,716.47 3,716.47 10100 45111 -6400 6 REPAIR & MAINT SERVICES 10100 45111 -6402 7 EQUIPMENT SERVICES 700.78 700.78 REPAIR & MAINT SERVI 700.78 700.78 10100 45111 -6410 6 RENTALS 10100 45111 -6430 6 MISCELLANEOUS 10100 45111 -6440 6 OTHER EXPENSES 10100 45111 -6449 7 OTHER CONTRACTUAL SERVICE 6,582.00 84,652.25 84,652.25 OTHER EXPENSES 6,582.00 84,652.25 84,652.25 10100 45111 -6490 6 OTHER MISC COSTS /EXPENSES 10100 45111 -6491 7 MERCHANDISE FOR RESALE 2,618.87 2,618.87 OTHER MISC COSTS /EXP 2,618.87 2,618.87 OTHER CHARGES & SERVICES 6,982.56 111,351.36 111,351.36 EXPENDITURES /EXPENSES 20,176.40 176,626.10 176,626.10 CARS -ADULT RECREATION 24,773.40 213,292.10 213,292.10 10100 45112. B 2 CARS -TEEN PROGRAMS 10100 45112 -6001 4 EXPENDITURES /EXPENSES 10100 45112 -6099 5 PERSONAL SERVICES 10100 45112 -6100 6 WAGES AND SALARIES 10100 45112 -6103 7 WAGES -PART TIME EMPLOYEES 2,220.00 2,220.00 WAGES AND SALARIES 2,220.00 2,220.00 10100 45112 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45112 -6125 7 FICA 137.64 137.64 10100 45112 -6126 7 MEDICARE CONTRIBUTIONS 32.20 32.20 RETIREMENT CONTRIBUT 169.84 169.84 10100 45112 -6150 6 WORKER'S COMPENSATION 10100 45112 -6151 7 WORKER'S COMP INSURANCE .49 31.57 31.57 WORKER'S COMPENSATIO . 49 31.57 31.57 PERSONAL SERVICES .49 2,421.41 2,421.41 10100 45112 -6199 5 SUPPLIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 57 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 45112 -6210 6 OPERATING SUPPLIES 10100 45112 -6219 7 GENERAL OPERATING SUPPLIES 485.00 485.00 OPERATING SUPPLIES 485.00 485.00 SUPPLIES 485.00 485.00 10100 45112 -6299 5 OTHER CHARGES & SERVICES 10100 45112 -6300 6 PROFESSIONAL SERVICES 10100 45112 -6440 6 OTHER EXPENSES EXPENDITURES /EXPENSES . 49 2,906.41 2,906.41 CARS -TEEN PROGRAMS .49 2,906.41 2,906.41 10100 45113. B 2 CARS -YOUTH PROGRAMS 10100 45113 -6001 4 EXPENDITURES /EXPENSES 10100 45113 -6099 5 PERSONAL SERVICES 10100 45113 -6100 6 WAGES AND SALARIES 10100 45113 -6103 7 WAGES -PART TIME EMPLOYEES 3,054.81 33,958.98 33,958.98 WAGES AND SALARIES 3,054.81 33,958.98 33,958.98 10100 45113 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45113 -6122 7 PERA COORDINATED PLAN 60.73 780.40 780.40 10100 45113 -6125 7 FICA 189.40 2,105.45 2,105.45 10100 45113 -6126 7 MEDICARE CONTRIBUTIONS 44.30 492.41 492.41 RETIREMENT CONTRIBUT 294.43 3,378.26 3,378.26 10100 45113 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45113 -6150 6 WORKER'S COMPENSATION 10100 45113 -6151 7 WORKER'S COMP INSURANCE 50.64 483.40 483.40 WORKER'S COMPENSATIO 50.64 483.40 483.40 PERSONAL SERVICES 3,399.88 37,820.64 37,820.64 10100 45113 -6199 5 SUPPLIES 10100 45113 -6210 6 OPERATING SUPPLIES 10100 45113 -6219 7 GENERAL OPERATING SUPPLIES 4 10,303.07 10,303.07 OPERATING SUPPLIES 4,606.97 10,303.07 10,303.07 SUPPLIES 4,606.97 10,303.07 10,303.07 10100 45113 -6299 5 OTHER CHARGES & SERVICES 10100 45113 -6300 6 PROFESSIONAL SERVICES 10100 45113 -6330 6 TRANSPORTATION 10100 45113 -6430 6 MISCELLANEOUS R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 58 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 45113 -6440 6 OTHER EXPENSES EXPENDITURES /EXPENSES 8,006.85 48,123.71 48,123.71 CARS -YOUTH PROGRAMS 8,006.85 48,123.71 48,123.71 10100 45119. B 2 CARS - GENERAL REC 10100 45119 -6001 4 EXPENDITURES /EXPENSES 10100 45119 -6099 5 PERSONAL SERVICES 10100 45119 -6100 6 WAGES AND SALARIES 10100 45119 -6103 7 WAGES -PART TIME EMPLOYEES 1,630.38 9,501.59 9,501.59 WAGES AND SALARIES 1,630.38 9,501.59 9,501.59 10100 45119 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45119 -6122 7 PERA COORDINATED PLAN 20.05 22.82 22.82 10100 45119 -6125 7 FICA 101.08 589.11 589.11 10100 45119 -6126 7 MEDICARE CONTRIBUTIONS 23.64 137.76 137.76 RETIREMENT CONTRIBUT 144.77 749.69 749.69 10100 45119 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45119 -6141 7 UNEMPLOYMENT COMPENSATION 187.54 1,005.22 1,005.22 UNEMPLOYMENT COMPENS 187.54 1,005.22 1,005.22 10100 45119 -6150 6 WORKER'S COMPENSATION 10100 45119 -6151 7 WORKER'S COMP INSURANCE 29.89 266.29 266.29 WORKER'S COMPENSATIO 29.89 266.29 266.29 PERSONAL SERVICES 1,992.58 11,522.79 11,522.79 10100 45119 -6199 5 SUPPLIES 10100 45119 -6210 6 OPERATING SUPPLIES 10100 45119 -6299 5 OTHER CHARGES & SERVICES 10100 45119 -6300 6 PROFESSIONAL SERVICES 10100 45119 -6307 7 PROFESSIONAL SERVICES 655.00 655.00 PROFESSIONAL SERVICE 655.00 655.00 10100 45119 -6330 6 TRANSPORTATION 10100 45119 -6340 6 ADVERTISING 10100 45119 -6410 6 RENTALS 10100 45119 -6412 7 BLDGS /FACILITIES 5,721.00 16,106.30 16,106.30 RENTALS 5,721.00 16,106.30 16,106.30 10100 45119 -6430 6 MISCELLANEOUS 10100 45119 -6436 7 UNCOLLECTIBLE CHECKS /DEBTS 7,692.25- 7,692.25- 7,692.25- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 59 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance MISCELLANEOUS 7,692.25- 7,692.25- 7,692.25- 10100 45119 -6440 6 OTHER EXPENSES 10100 45119 -6449 7 OTHER CONTRACTUAL SERVICE 9,537.20 9,537.20 OTHER EXPENSES 9,537.20 9,537.20 OTHER CHARGES & SERVICES 1,971.25- 18,606.25 18,606.25 EXPENDITURES /EXPENSES 21.33 30,129.04 30,129.04 CARS - GENERAL REC 21.33 30,129.04 30,129.04 10100 45122. B 2 CARS - COMMUNITY CENTER 10100 45122 -6001 4 EXPENDITURES /EXPENSES 10100 45122 -6099 5 PERSONAL SERVICES 10100 45122 -6100 6 WAGES AND SALARIES 10100 45122 -6101 7 WAGES & SALARIES -FT EMPLOY 10,507.36 91,619.83 91,619.83 10100 45122 -6102 7 OVERTIME -FT EMPLOYEES 2,335.37 19,694.38 19,694.38 10100 45122 -6103 7 WAGES -PART TIME EMPLOYEES 5,278.32 50,496.81 50,496.81 10100 45122 -6104 7 OVERTIME -PART TIME EMPLOYE 247.36 247.36 WAGES AND SALARIES 18,121.05 162,058.38 162,058.38 10100 45122 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45122 -6111 7 SEVERANCE PAY 164.76 - OTHER PAYMENTS -NON 1 164.76- 10100 45122 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45122 -6122 7 PERA COORDINATED PLAN 1,165.36 10,320.42 10,320.42 10100 45122 -6125 7 FICA 1,189.73 10,660.38 10,660.38 10100 45122 -6126 7 MEDICARE CONTRIBUTIONS 278.26 2,493.27 2,493.27 RETIREMENT CONTRIBUT 2,633.35 23,474.07 23,474.07 10100 45122 -6130 6 INSURANCE BENEFITS 10100 45122 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,954.36 22,213.57 22,213.57 INSURANCE BENEFITS 2,954.36 22,213.57 22,213.57 10100 45122 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45122 -6141 7 UNEMPLOYMENT COMPENSATION 3,744.00 3,744.00 3,744.00 UNEMPLOYMENT COMPENS 3,744.00 3,744.00 3,744.00 10100 45122 -6150 6 WORKER'S COMPENSATION 10100 45122 -6151 7 WORKER'S COMP INSURANCE 609.08 4,893.65 4,893.65 WORKER'S COMPENSATIO 609.08 4,893.65 4,893.65 PERSONAL SERVICES 27,897.08 216,383.67 216,383.67 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 60 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 45122 -6199 5 SUPPLIES 10100 45122 -6210 6 OPERATING SUPPLIES 10100 45122 -6219 7 GENERAL OPERATING SUPPLIES 1,201.21 1,201.21 OPERATING SUPPLIES 1,201.21 1,201.21 10100 45122 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45122 -6240 6 SMALL TOOLS & MINOR EQUIPMENT SUPPLIES 1,201.21 1,201.21 10100 45122 -6299 5 OTHER CHARGES & SERVICES 10100 45122 -6300 6 PROFESSIONAL SERVICES 10100 45122 -6330 6 TRANSPORTATION 10100 45122 -6340 6 ADVERTISING 10100 45122 -6400 6 REPAIR & MAINT SERVICES 10100 45122 -6430 6 MISCELLANEOUS 10100 45122 -6440 6 OTHER EXPENSES 10100 45122 -6490 6 OTHER MISC COSTS /EXPENSES 10100 45122 -6491 7 MERCHANDISE FOR RESALE 45.90 2,593.67 2,593.67 OTHER MISC COSTS /EXP 45.90 2,593.67 2,593.67 OTHER CHARGES & SERVICES 45.90 2,593.67 2,593.67 10100 45122 -6500 5 CAPITAL OUTLAY 10100 45122 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 27,942.98 220,1 78.55 220,1 78.55 CARS - COMMUNITY CENTER 27,942.98 220,178.55 220,178.55 10100 45124. B 2 CARS -POOL 10100 45124 -6001 4 EXPENDITURES /EXPENSES 10100 45124 -6099 5 PERSONAL SERVICES 10100 45124 -6100 6 WAGES AND SALARIES 10100 45124 -6103 7 WAGES -PART TIME EMPLOYEES 15,516.90 192,313.97 192,313.97 10100 45124 -6104 7 OVERTIME -PART TIME EMPLOYE 71.80 1,013.28 1,013.28 WAGES AND SALARIES 15,588.70 193,327.25 193,327.25 10100 45124 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45124 -6122 7 PERA COORDINATED PLAN 534.50 5,221.84 5,221.84 10100 45124 -6125 7 FICA 966.56 11,986.33 11,986.33 10100 45124 -6126 7 MEDICARE CONTRIBUTIONS 226.05 2,803.29 2,803.29 RETIREMENT CONTRIBUT 1,727.11 20,011.46 20,011.46 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 61 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 45124 -6130 6 INSURANCE BENEFITS 10100 45124 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45124 -6150 6 WORKER'S COMPENSATION 10100 45124 -6151 7 WORKER'S COMP INSURANCE 263.64 2,886.38 2,886.38 WORKER'S COMPENSATIO 263.64 2,886.38 2,886.38 PERSONAL SERVICES 17,579.45 216,225.09 216,225.09 10100 45124 -6199 5 SUPPLIES 10100 45124 -6210 6 OPERATING SUPPLIES 10100 45124 -6211 7 CLEANING SUPPLIES 138.83 138.83 10100 45124 -6216 7 CHEMICALS /CHEMICAL PRODUCT 5,002.49 5,002.49 10100 45124 -6219 7 GENERAL OPERATING SUPPLIES 717.79 3,376.71 3,376.71 OPERATING SUPPLIES 717.79 8,518.03 8,518.03 10100 45124 -6220 6 REPAIR & MAINT SUPPLIES 10100 45124 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45124 -6239 7 OTHER REPAIR & MAINT SUPPL 2,002.74 2,002.74 REPAIR & MAINT SUPPL 2,002.74 2,002.74 10100 45124 -6240 6 SMALL TOOLS & MINOR EQUIPMENT SUPPLIES 717.79 10,520.77 10,520.77 10100 45124 -6299 5 OTHER CHARGES & SERVICES 10100 45124 -6300 6 PROFESSIONAL SERVICES 10100 45124 -6380 6 UTILITY SERVICES 10100 45124 -6381 7 ELECTRIC 1,597.76 22,034.78 22,034.78 10100 45124 -6382 7 GAS 6,122.20 36,405.22 36,405.22 10100 45124 -6383 7 WATER 3,568.68 3,568.68 10100 45124 -6385 7 SEWER 4,617.39 4,617.39 UTILITY SERVICES 7,719.96 66,626.07 66,626.07 10100 45124 -6400 6 REPAIR & MAINT SERVICES 10100 45124 -6402 7 EQUIPMENT SERVICES 2,240.96 2,240.96 10100 45124 -6403 7 BLDGS /FACILITIES MAINT SER 1,279.60 13,723.26 13,723.26 REPAIR & MAINT SERVI 1,279.60 15,964.22 15,964.22 10100 45124 -6410 6 RENTALS 10100 45124 -6430 6 MISCELLANEOUS 10100 45124 -6431 7 SPECIAL EVENTS 919.00 919.00 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 62 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 45124 -6432 7 CONFERENCES AND SCHOOLS 370.00 370.00 MISCELLANEOUS 1,289.00 1,289.00 10100 45124 -6440 6 OTHER EXPENSES 10100 45124 -6449 7 OTHER CONTRACTUAL SERVICE 1,162.80 8,925.82 8,925.82 OTHER EXPENSES 1,162.80 8,925.82 8,925.82 10100 45124 -6490 6 OTHER MISC COSTS /EXPENSES 10100 45124 -6491 7 MERCHANDISE FOR RESALE 198.00 198.00 198.00 OTHER MISC COSTS /EXP 198.00 198.00 198.00 OTHER CHARGES & SERVICES 10,360.36 93,003.11 93,003.11 10100 45124 -6500 5 CAPITAL OUTLAY 10100 45124 -6501 6 CAPITAL OUTLAY 10100 45124 -6540 7 EQUIPMENT & MACHINERY 7,504.95 7,504.95 CAPITAL OUTLAY 7,504.95 7,504.95 CAPITAL OUTLAY 7,504.95 7,504.95 EXPENDITURES /EXPENSES 28,657.60 327,253.92 327,253.92 CARS -POOL 28,657.60 327,253.92 327,253.92 10100 45201. B 2 PUBLIC WORKS -PARK FACILITIES 10100 45201 -6001 4 EXPENDITURES /EXPENSES 10100 45201 -6099 5 PERSONAL SERVICES 10100 45201 -6100 6 WAGES AND SALARIES 10100 45201 -6101 7 WAGES & SALARIES -FT EMPLOY 32,880.81 309,580.77 309,580.77 10100 45201 -6102 7 OVERTIME -FT EMPLOYEES 5,318.23 17,332.42 17,332.42 10100 45201 -6103 7 WAGES -PART TIME EMPLOYEES 29,149.71 29,149.71 WAGES AND SALARIES 38,199.04 356,062.90 356,062.90 10100 45201 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45201 -6111 7 SEVERANCE PAY 1,296.39 - OTHER PAYMENTS -NON 1 1,296.39- 10100 45201 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45201 -6122 7 PERA COORDINATED PLAN 2,482.94 21,236.43 21,236.43 10100 45201 -6125 7 FICA 2,293.81 21,931.88 21,931.88 10100 45201 -6126 7 MEDICARE CONTRIBUTIONS 536.50 5,129.28 5,129.28 RETIREMENT CONTRIBUT 5,313.25 48,297.59 48,297.59 10100 45201 -6130 6 INSURANCE BENEFITS 10100 45201 -6131 7 CAFETERIA PLAN CONTRIBUTIO 6,049.78 49,442.46 49,442.46 6,049.78 49,442.46 49,442.46 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 63 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance INSURANCE BENEFITS 10100 45201 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45201 -6150 6 WORKER'S COMPENSATION 10100 45201 -6151 7 WORKER'S COMP INSURANCE 1,158.19 10,306.19 10,306.19 WORKER'S COMPENSATIO 1,158.19 10,306.19 10,306.19 PERSONAL SERVICES 49,423.87 464,109.14 464,109.14 10100 45201 -6199 5 SUPPLIES 10100 45201 -6210 6 OPERATING SUPPLIES 10100 45201 -6216 7 CHEMICALS /CHEMICAL PRODUCT 401.07 2,123.20 2,123.20 10100 45201 -6217 7 SAFETY SUPPLIES 641.06 641.06 10100 45201 -6219 7 GENERAL OPERATING SUPPLIES 6 11,704.77 11,704.77 OPERATING SUPPLIES 6,730.09 14,469.03 14,469.03 10100 45201 -6220 6 REPAIR & MAINT SUPPLIES 10100 45201 -6223 7 BUILDINGS & FACILITIES 2,024.95 2,024.95 10100 45201 -6225 7 PARK & LANDSCAPE MATERIALS 2,459.06 25,749.57 25,749.57 10100 45201 -6227 7 PAINT SUPPLIES 661.01 661.01 REPAIR & MAINT SUPPL 2,459.06 28,435.53 28,435.53 10100 45201 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45201 -6231 7 ATHLETIC FIELD SUPPLIES 226.85 2,326.24 2,326.24 10100 45201 -6239 7 OTHER REPAIR & MAINT SUPPL 7,376.88 7,376.88 REPAIR & MAINT SUPPL 226.85 9,703.12 9,703.12 10100 45201 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 45201 -6241 7 SMALL TOOLS 480.86 480.86 480.86 SMALL TOOLS & MINOR 480.86 480.86 480.86 SUPPLIES 9,896.86 53,088.54 53,088.54 10100 45201 -6299 5 OTHER CHARGES & SERVICES 10100 45201 -6300 6 PROFESSIONAL SERVICES 10100 45201 -6305 7 MEDICAL SERVICES 63.00 63.00 PROFESSIONAL SERVICE 63.00 63.00 10100 45201 -6320 6 COMMUNICATIONS 10100 45201 -6321 7 TELEPHONE /PAGERS 36.52 276.37 276.37 COMMUNICATIONS 36.52 276.37 276.37 10100 45201 -6330 6 TRANSPORTATION 10100 45201 -6350 6 PRINTING AND DUPLICATING R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 64 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 45201 -6351 7 PRINTING 139.52 139.52 PRINTING AND DUPLICA 139.52 139.52 10100 45201 -6380 6 UTILITY SERVICES 10100 45201 -6381 7 ELECTRIC 3,349.93 21,155.09 21,155.09 10100 45201 -6382 7 GAS 359.54 1,896.27 1,896.27 10100 45201 -6383 7 WATER 1,661.40 12,735.68 12,735.68 10100 45201 -6384 7 REFUSE DISPOSAL 1,630.24 14,208.36 14,208.36 10100 45201 -6385 7 SEWER 125.20 503.31 503.31 10100 45201 -6386 7 STORM SEWER 27,032.40 27,032.40 10100 45201 -6389 7 STREET LIGHTS 5,981.04 5,981.04 UTILITY SERVICES 7,126.31 83,512.15 83,512.15 10100 45201 -6400 6 REPAIR & MAINT SERVICES 10100 45201 -6405 7 PARK & LANDSCAPE SERVICES 1,802.20 1,802.20 10100 45201 -6409 7 OTHER REPAIR & MAINT SVCS 425.00 3,054.55 3,054.55 REPAIR & MAINT SERVI 425.00 4,856.75 4,856.75 10100 45201 -6410 6 RENTALS 10100 45201 -6417 7 UNIFORMS 143.54 796.82 796.82 RENTALS 143.54 796.82 796.82 10100 45201 -6430 6 MISCELLANEOUS 10100 45201 -6432 7 CONFERENCES AND SCHOOLS 714.00 714.00 10100 45201 -6434 7 DUES & SUBSCRIPTIONS 90.00 90.00 MISCELLANEOUS 804.00 804.00 10100 45201 -6440 6 OTHER EXPENSES 10100 45201 -6449 7 OTHER CONTRACTUAL SERVICE 6,451.03 6,451.03 OTHER EXPENSES 6,451.03 6,451.03 10100 45201 -6460 6 CENTRAL GARAGE CHARGES 10100 45201 -6461 7 FUEL CHARGES 1,566.87 26,338.69 26,338.69 10100 45201 -6462 7 FIXED CHARGES 1,745.18 21,026.21 21,026.21 10100 45201 -6463 7 REPAIR & MAINT CHARGES 8,183.83 57,129.98 57,129.98 10100 45201 -6465 7 REPLACEMENT CHARGES 49,925.62 49,925.62 CENTRAL GARAGE CHARG 11,495.88 154,420.50 154,420.50 OTHER CHARGES & SERVICES 19,227.25 251,320.14 251,320.14 10100 45201 -6500 5 CAPITAL OUTLAY 10100 45201 -6501 6 CAPITAL OUTLAY R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 65 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 45201 -6540 7 EQUIPMENT & MACHINERY 5,700.82 5,700.82 CAPITAL OUTLAY 5,700.82 5,700.82 CAPITAL OUTLAY 5,700.82 5,700.82 EXPENDITURES /EXPENSES 78,547.98 774,218.64 774,218.64 PUBLIC WORKS -PARK FACILITIES 78,547.98 774,218.64 774,218.64 10100 45202. B 2 PUBLIC WORKS -PARK GROUNDS 10100 45202 -6001 4 EXPENDITURES /EXPENSES 10100 45202 -6099 5 PERSONAL SERVICES 10100 45202 -6100 6 WAGES AND SALARIES 10100 45202 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45202 -6130 6 INSURANCE BENEFITS 10100 45202 -6140 6 UNEMPLOYMENT COMPENSATION 10100 45202 -6150 6 WORKER'S COMPENSATION 10100 45202 -6199 5 SUPPLIES 10100 45202 -6200 6 OFFICE SUPPLIES 10100 45202 -6210 6 OPERATING SUPPLIES 10100 45202 -6220 6 REPAIR & MAINT SUPPLIES 10100 45202 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45202 -6299 5 OTHER CHARGES & SERVICES 10100 45202 -6320 6 COMMUNICATIONS 10100 45202 -6330 6 TRANSPORTATION 10100 45202 -6380 6 UTILITY SERVICES 10100 45202 -6400 6 REPAIR & MAINT SERVICES 10100 45202 -6410 6 RENTALS 10100 45202 -6430 6 MISCELLANEOUS 10100 45202 -6440 6 OTHER EXPENSES 10100 45202 -6460 6 CENTRAL GARAGE CHARGES 10100 45202 -6500 5 CAPITAL OUTLAY 10100 45202 -6501 6 CAPITAL OUTLAY PUBLIC WORKS -PARK GROUNDS 10100 45203. B 2 PUBLIC WORKS -REC PROGRAMS 10100 45203 -6001 4 EXPENDITURES /EXPENSES 10100 45203 -6099 5 PERSONAL SERVICES 10100 45203 -6100 6 WAGES AND SALARIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 66 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 45203 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45203 -6130 6 INSURANCE BENEFITS 10100 45203 -6150 6 WORKER'S COMPENSATION 10100 45203 -6199 5 SUPPLIES 10100 45203 -6230 6 REPAIR & MAINT SUPPLIES -OTHER PUBLIC WORKS -REC PROGRAMS 10100 45204. B 2 PUBLIC WORKS- FORESTRY 10100 45204 -6001 4 EXPENDITURES /EXPENSES 10100 45204 -6099 5 PERSONAL SERVICES 10100 45204 -6100 6 WAGES AND SALARIES 10100 45204 -6101 7 WAGES & SALARIES -FT EMPLOY 5,122.00 47,790.11 47,790.11 10100 45204 -6102 7 OVERTIME -FT EMPLOYEES 445.58 1,728.71 1,728.71 WAGES AND SALARIES 5,567.58 49,518.82 49,518.82 10100 45204 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 45204 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45204 -6122 7 PERA COORDINATED PLAN 361.90 3,216.91 3,216.91 10100 45204 -6125 7 FICA 304.68 2,725.47 2,725.47 10100 45204 -6126 7 MEDICARE CONTRIBUTIONS 71.31 637.49 637.49 RETIREMENT CONTRIBUT 737.89 6,579.87 6,579.87 10100 45204 -6130 6 INSURANCE BENEFITS 10100 45204 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1 9,093.41 9,093.41 INSURANCE BENEFITS 1,056.65 9,093.41 9,093.41 10100 45204 -6150 6 WORKER'S COMPENSATION 10100 45204 -6151 7 WORKER'S COMP INSURANCE 215.72 1,760.19 1,760.19 WORKER'S COMPENSATIO 215.72 1,760.19 1,760.19 PERSONAL SERVICES 7,577.84 66,952.29 66,952.29 10100 45204 -6199 5 SUPPLIES 10100 45204 -6210 6 OPERATING SUPPLIES 10100 45204 -6219 7 GENERAL OPERATING SUPPLIES 45.00 45.00 OPERATING SUPPLIES 45.00 45.00 10100 45204 -6220 6 REPAIR & MAINT SUPPLIES 10100 45204 -6225 7 PARK & LANDSCAPE MATERIALS 240.44 240.44 REPAIR & MAINT SUPPL 240.44 240.44 10100 45204 -6240 6 SMALL TOOLS & MINOR EQUIPMENT R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 67 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance SUPPLIES 285.44 285.44 10100 45204 -6299 5 OTHER CHARGES & SERVICES 10100 45204 -6340 6 ADVERTISING 10100 45204 -6350 6 PRINTING AND DUPLICATING 10100 45204 -6400 6 REPAIR & MAINT SERVICES 10100 45204 -6405 7 PARK & LANDSCAPE SERVICES 949.82 22,571.63 22,571.63 REPAIR & MAINT SERVI 949.82 22,571.63 22,571.63 10100 45204 -6430 6 MISCELLANEOUS 10100 45204 -6440 6 OTHER EXPENSES 10100 45204 -6449 7 OTHER CONTRACTUAL SERVICE 7,532.33 7,532.33 OTHER EXPENSES 7,532.33 7,532.33 10100 45204 -6490 6 OTHER MISC COSTS /EXPENSES OTHER CHARGES & SERVICES 949.82 30,103.96 30,103.96 EXPENDITURES /EXPENSES 8,527.66 97,341.69 97,341.69 PUBLIC WORKS- FORESTRY 8,527.66 97,341.69 97,341.69 10100 45209. B 2 PUBLIC WORKS -ICE RINKS 10100 45209 -6001 4 EXPENDITURES /EXPENSES 10100 45209 -6099 5 PERSONAL SERVICES 10100 45209 -6100 6 WAGES AND SALARIES 10100 45209 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45209 -6130 6 INSURANCE BENEFITS 10100 45209 -6150 6 WORKER'S COMPENSATION 10100 45209 -6199 5 SUPPLIES 10100 45209 -6210 6 OPERATING SUPPLIES 10100 45209 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 45209 -6500 5 CAPITAL OUTLAY 10100 45209 -6501 6 CAPITAL OUTLAY PUBLIC WORKS -ICE RINKS 10100 45310. B 2 CONVENTION AND TOURISM 10100 45310 -6001 4 EXPENDITURES /EXPENSES 10100 45310 -6299 5 OTHER CHARGES & SERVICES 10100 45310 -6440 6 OTHER EXPENSES 10100 45310 -6445 7 CONVENTION BUREAU PAYMENT 57,463.64 296,331.51 296,331.51 OTHER EXPENSES 57,463.64 296,331.51 296,331.51 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 68 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance OTHER CHARGES & SERVICES 57,463.64 296,331.51 296,331.51 EXPENDITURES /EXPENSES 57,463.64 296,331.51 296,331.51 CONVENTION AND TOURISM 57,463.64 296,331.51 296,331.51 10100 45311. B 2 CIVIC EVENTS 10100 45311 -6001 4 EXPENDITURES /EXPENSES 10100 45311 -6099 5 PERSONAL SERVICES 10100 45311 -6100 6 WAGES AND SALARIES 10100 45311 -6120 6 RETIREMENT CONTRIBUTIONS 10100 45311 -6150 6 WORKER'S COMPENSATION 10100 45311 -6299 5 OTHER CHARGES & SERVICES 10100 45311 -6300 6 PROFESSIONAL SERVICES 10100 45311 -6320 6 COMMUNICATIONS 10100 45311 -6410 6 RENTALS 10100 45311 -6430 6 MISCELLANEOUS 10100 45311 -6440 6 OTHER EXPENSES CIVIC EVENTS 10100 48140. B 2 INSURANCE 10100 48140 -6001 4 EXPENDITURES /EXPENSES 10100 48140 -6299 5 OTHER CHARGES & SERVICES 10100 48140 -6300 6 PROFESSIONAL SERVICES 10100 48140 -6307 7 PROFESSIONAL SERVICES 11,236.03 11,236.03 PROFESSIONAL SERVICE 11,236.03 11,236.03 10100 48140 -6360 6 INSURANCE 10100 48140 -6361 7 GENERAL LIABILITY INSURANC 7,387.22- 106,048.94 106,048.94 10100 48140 -6362 7 PROPERTY INSURANCE 2,749.03- 35,574.71 35,574.71 10100 48140 -6366 7 MACHINERY BREAKDOWN INSURA 463.61- 6,053.07 6,053.07 10100 48140 -6368 7 BONDS INSURANCE 75.11- 1,278.89 1,278.89 INSURANCE 10,674.97- 148,955.61 148,955.61 10100 48140 -6440 6 OTHER EXPENSES 10100 48140 -6442 7 COURT AWARDS /SETTLEMENTS 1,000.00 4,899.43 4,899.43 OTHER EXPENSES 1,000.00 4,899.43 4,899.43 OTHER CHARGES & SERVICES 9,674.97- 165,091.07 165,091.07 EXPENDITURES /EXPENSES 9,674.97- 165,091.07 165,091.07 INSURANCE 9,674.97- 165,091.07 165,091.07 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 69 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 48150. B 2 CENTRAL SUPPLIES AND SUPPORT 10100 48150 -6001 4 EXPENDITURES /EXPENSES 10100 48150 -6099 5 PERSONAL SERVICES 10100 48150 -6100 6 WAGES AND SALARIES 10100 48150 -6101 7 WAGES & SALARIES -FT EMPLOY 1,778.80 1,778.80 WAGES AND SALARIES 1,778.80 1,778.80 10100 48150 -6110 6 OTHER PAYMENTS -NON INSURANCE 10100 48150 -6120 6 RETIREMENT CONTRIBUTIONS 10100 48150 -6122 7 PERA COORDINATED PLAN 115.62 115.62 10100 48150 -6125 7 FICA 119.46 119.46 10100 48150 -6126 7 MEDICARE CONTRIBUTIONS 27.93 27.93 RETIREMENT CONTRIBUT 263.01 263.01 10100 48150 -6130 6 INSURANCE BENEFITS 10100 48150 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1.85 1.85 INSURANCE BENEFITS 1.85 1.85 10100 48150 -6150 6 WORKER'S COMPENSATION 10100 48150 -6151 7 WORKER'S COMP INSURANCE 49.28 49.28 WORKER'S COMPENSATIO 49.28 49.28 PERSONAL SERVICES 2,092.94 2,092.94 10100 48150 -6199 5 SUPPLIES 10100 48150 -6200 6 OFFICE SUPPLIES 10100 48150 -6201 7 OFFICE SUPPLIES 2,191.77 18,245.05 18,245.05 OFFICE SUPPLIES 2,191.77 18,245.05 18,245.05 10100 48150 -6210 6 OPERATING SUPPLIES 10100 48150 -6219 7 GENERAL OPERATING SUPPLIES 899.89 1,608.93 1,608.93 OPERATING SUPPLIES 899.89 1,608.93 1,608.93 10100 48150 -6220 6 REPAIR & MAINT SUPPLIES 10100 48150 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 10100 48150 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 10100 48150 -6242 7 MINOR EQUIPMENT 753.80 753.80 SMALL TOOLS & MINOR 753.80 753.80 SUPPLIES 3,091.66 20,607.78 20,607.78 10100 48150 -6299 5 OTHER CHARGES & SERVICES 10100 48150 -6300 6 PROFESSIONAL SERVICES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 70 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 10100 48150 -6307 7 PROFESSIONAL SERVICES 133.60 133.60 PROFESSIONAL SERVICE 133.60 133.60 10100 48150 -6320 6 COMMUNICATIONS 10100 48150 -6321 7 TELEPHONE /PAGERS 1,679.11 11,013.65 11,013.65 10100 48150 -6322 7 POSTAGE 5,555.67 36,673.85 36,673.85 COMMUNICATIONS 7,234.78 47,687.50 47,687.50 10100 48150 -6330 6 TRANSPORTATION 10100 48150 -6331 7 TRAVEL EXPENSE /MILEAGE 5.50 5.50 10100 48150 -6333 7 FREIGHT /DRAYAGE 57.81 57.81 TRANSPORTATION 63.31 63.31 10100 48150 -6340 6 ADVERTISING 10100 48150 -6350 6 PRINTING AND DUPLICATING 10100 48150 -6351 7 PRINTING 2,357.59 14,493.75 14,493.75 PRINTING AND DUPLICA 2,357.59 14,493.75 14,493.75 10100 48150 -6380 6 UTILITY SERVICES 10100 48150 -6400 6 REPAIR & MAINT SERVICES 10100 48150 -6402 7 EQUIPMENT SERVICES 2,615.05 14,436.59 14,436.59 10100 48150 -6409 7 OTHER REPAIR & MAINT SVCS 130.00 130.00 REPAIR & MAINT SERVI 2,615.05 14,566.59 14,566.59 10100 48150 -6410 6 RENTALS 10100 48150 -6413 7 OFFICE EQUIPMENT 1,422.20 7,931.62 7,931.62 RENTALS 1,422.20 7,931.62 7,931.62 10100 48150 -6420 6 IS SERVICES /LICENSES /FEES 10100 48150 -6430 6 MISCELLANEOUS 10100 48150 -6432 7 CONFERENCES AND SCHOOLS 816.00 6,506.00 6,506.00 10100 48150 -6433 7 MEETING EXPENSES 396.94 1,381.15 1,381.15 10100 48150 -6434 7 DUES & SUBSCRIPTIONS 638.16 638.16 MISCELLANEOUS 1,212.94 8,525.31 8,525.31 10100 48150 -6440 6 OTHER EXPENSES 10100 48150 -6441 7 LICENSES, TAXES & FEES 35.00 35.00 10100 48150 -6443 7 PRIZE AWARDS /EXPENSE REIMB 402.49 402.49 10100 48150 -6449 7 OTHER CONTRACTUAL SERVICE 4,186.78 19,765.03 19,765.03 OTHER EXPENSES 4,186.78 20,202.52 20,202.52 10100 48150 -6470 6 TRANSFERS AND OTHER USES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 71 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance OTHER CHARGES & SERVICES 19,029.34 113,604.20 113,604.20 10100 48150 -6500 5 CAPITAL OUTLAY 10100 48150 -6501 6 CAPITAL OUTLAY 10100 48150 -6600 5 DEBT SERVICE EXPENDITURES /EXPENSES 22,121.00 136,304.92 136,304.92 CENTRAL SUPPLIES AND SUPPORT 22,121.00 136,304.92 136,304.92 10100 48170. B 2 REIMBURSEMENT FROM OTHER FUNDS 10100 48170 -6001 4 EXPENDITURES /EXPENSES 10100 48170 -6099 5 PERSONAL SERVICES 10100 48170 -6100 6 WAGES AND SALARIES 10100 48170 -6120 6 RETIREMENT CONTRIBUTIONS 10100 48170 -6150 6 WORKER'S COMPENSATION 10100 48170 -6470 6 TRANSFERS AND OTHER USES 10100 48170 -6471 7 ADMINISTRATIVE SERVICE TRA 37,269.19- 447,230.28- 447,230.28- 10100 48170 -6472 7 ENGINEERING SERVICE TRANSF 255,544.75- 255,544.75- 255,544.75- 10100 48170 -6473 7 STORM SEWER TRANSFER 8,333.33- 99,999.96- 99,999.96 - TRANSFERS AND OTHER 301,147.27- 802,774.99- 802,774.99 - PERSONAL SERVICES 301,147.27- 802,774.99- 802,774.99 - EXPENDITURES /EXPENSES 301,147.27- 802,774.99- 802,774.99 - REIMBURSEMENT FROM OTHER FUNDS 301,147.27- 802,774.99- 802,774.99- 10100 48210. B 2 TRANSFER OUT 10100 48210 -6001 4 EXPENDITURES /EXPENSES 10100 48210 -6470 6 TRANSFERS AND OTHER USES 10100 48210 -6482 7 MISC TRANSFER OUT 5,000.00 5,000.00 TRANSFERS AND OTHER 5,000.00 5,000.00 EXPENDITURES /EXPENSES 5,000.00 5,000.00 TRANSFER OUT 5,000.00 5,000.00 GENERAL FUND R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 72 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 20200 20200. A 1 H RA FUN D 20200 20200. B 2 H RA FUN D 20200 20200 -1000 3 ASSETS 20200 20200 -1001 4 CURRENT ASSETS 20200 20200 -1005 5 CASH AND CASH EQUIVALENTS 20200 20200 -1095 5 POOLED CASH & INVESTMENTS 153,330.18- 20200 20200 -1250 5 TAXES RECEIVABLE 20200 20200 -1255 6 TAXES RECEIVABLE- CURRENT 2,288.61 2,718.07 429.46 2,718.07 20200 20200 -1265 6 TAXES RECEIVABLE- DELINQUENT 15,489.13 1,764.74 1,764.74 17,253.87 TAXES RECEIVABLE 17,777.74 4,482.81 2,194.20 19,971.94 20200 20200 -1500 5 PREPAID ITEMS CURRENT ASSETS 17,777.74 148,847.37- 2,194.20 19,971.94 ASSETS 17,777.74 148,847.37- 2,194.20 19,971.94 20200 20200 -2000 3 LIABILITIES 20200 20200 -2001 4 CURRENT LIABILITIES 20200 20200 -2010 5 ACCOUNTS PAYABLE 20200 20200 -2200 5 DUE TO OTHER FUNDS 20200 20200 -2400 5 DEFERRED REVENUE 20200 20200 -2410 6 DEFERRED REVENUE -TAXES 15,489.13- 1,764.74- 1,764.74- 17,253.87 - DEFERRED REVENUE 15,489.13- 1,764.74- 1,764.74- 17,253.87 - CURRENT LIABILITIES 15,489.13- 1,764.74- 1,764.74- 17,253.87 - LIABILITIES 15,489.13- 1,764.74- 1,764.74- 17,253.87- 20200 20200 -3000 3 FUND EQUITY 20200 20200 -3501 4 FUND BALANCE 20200 20200 -3510 5 RESERVED FUND BALANCE 20200 20200 -3600 5 DESIGNATED FUND BALANCE 20200 20200 -3660 5 UNRESERVED FUND BALANCE 2,288.61- 2,288.61 - FUND BALANCE 2,288.61- 2,288.61 - FUND EQUITY 2,288.61- 2,288.61 - HRA FUND 150,612.11- 429.46 429.46 20200 46321. B 2 H RA FUN D 20200 46321 -4000 3 REVENUES AND EXPENSES 20200 46321 -4001 4 REVENUES 20200 46321 -4050 5 TAXES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 73 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 20200 46321 -4100 6 AD VALOREM TAXES 20200 46321 -4101 7 CURRENT AD VALOREM TAXES 139,711.14- 280,275.93- 280,275.93- 20200 46321- 4101 -1 8 MKT VALUE CREDIT -PROPE 7,347.95- 14,662.09- 14,662.09 - CURRENT AD VALOR 147,059.09- 294,938.02- 294,938.02- 20200 46321 -4120 7 DELINQUENT AD VALOREM TAXE 2,186.37- 5,349.01- 5,349.01 - AD VALOREM TAXES 149,245.46- 300,287.03- 300,287.03 - TAXES 149,245.46- 300,287.03- 300,287.03- 20200 46321 -4300 5 INTERGOVERNMENTAL REVENUE 20200 46321 -4340 6 STATE REVENUE 20200 46321 -4599 5 MISCELLANEOUS REVENUE 20200 46321 -4600 6 MISCELLANEOUS REVENUE REVENUES 149,245.46- 300,287.03- 300,287.03- 20200 46321 -6001 4 EXPENDITURES /EXPENSES 20200 46321 -6299 5 OTHER CHARGES & SERVICES 20200 46321 -6400 6 REPAIR & MAINT SERVICES 20200 46321 -6470 6 TRANSFERS AND OTHER USES 20200 46321 -6481 7 EDA FUND TRANSFER 299,857.57 299,857.57 299,857.57 TRANSFERS AND OTHER 299,857.57 299,857.57 299,857.57 OTHER CHARGES & SERVICES 299,857.57 299,857.57 299,857.57 EXPENDITURES /EXPENSES 299,857.57 299,857.57 299,857.57 REVENUES AND EXPENSES 150,612.11 429.46- 429.46 - H RA FUND 150, 612.11 429.46- 429.46 - HRA FUND R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 74 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 20300 20300. A 1 EDA FUND 20300 20300. B 2 EDA FUND 20300 20300 -1000 3 ASSETS 20300 20300 -1001 4 CURRENT ASSETS 20300 20300 -1005 5 CASH AND CASH EQUIVALENTS 20300 20300 -1095 5 POOLED CASH & INVESTMENTS 1,831,552.30 288,213.44 54,691.13 1,886,243.43 20300 20300 -1200 5 ACCOUNTS RECEIVABLE 20300 20300 -1250 5 TAXES RECEIVABLE 20300 20300 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 20300 20300 -1300 5 DUE FROM OTHER FUNDS 20300 20300 -1320 5 DUE FROM OTHER GOVT UNITS 20300 20300 -1500 5 PREPAID ITEMS 20300 20300 -1600 5 ASSETS HELD FOR RESALE 37,000.00 750,000.00 750,000.00 787,000.00 CURRENT ASSETS 1,868,552.30 1,038,213.44 804,691.13 2,673,243.43 ASSETS 1,868,552.30 1,038,213.44 804,691.13 2,673,243.43 20300 20300 -2000 3 LIABILITIES 20300 20300 -2001 4 CURRENT LIABILITIES 20300 20300 -2010 5 ACCOUNTS PAYABLE 20300 20300 -2012 6 MISC ACCOUNTS PAYABLE 13,241.17- 13,241.17 20300 20300 -2015 6 VOUCHERS PAYABLE 345.29- 2,427.99- 2,082.70- 2,427.99 - ACCOUNTS PAYABLE 13,586.46- 2,427.99- 11,158.47 2,427.99- 20300 20300 -2100 5 SALARIES & BENEFITS PAYABLE 20300 20300 -2110 6 SALARIES AND WAGES PAYABLE 3,941.20- 6,324.74- 2,383.54- 6,324.74 - SALARIES & BENEFITS PAYA 3,941.20- 6,324.74- 2,383.54- 6,324.74- 20300 20300 -2200 5 DUE TO OTHER FUNDS 20300 20300 -2250 5 DUE TO OTHER GOVERNMENT UNITS 20300 20300 -2400 5 DEFERRED REVENUE 20300 20300 -2430 6 DEFERRED REVENUE -OTHER 37,000.00- 750,000.00- 750,000.00- 787,000.00 - DEFERRED REVENUE 37,000.00- 750,000.00- 750,000.00- 787,000.00 - CURRENT LIABILITIES 54,527.66- 758,752.73- 741,225.07- 795,752.73- 20300 20300 -2601 4 NON - CURRENT LIABILITIES LIABILITIES 54,527.66- 758,752.73- 741,225.07- 795,752.73- 20300 20300 -3000 3 FUND EQUITY 20300 20300 -3501 4 FUND BALANCE R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 75 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 20300 20300 -3510 5 RESERVED FUND BALANCE 20300 20300 -3660 5 UNRESERVED FUND BALANCE 1,814,024.64- 1,814,024.64 - FUND BALANCE 1,814,024.64- 1,814,024.64 - FUND EQUITY 1,814,024.64- 1,814,024.64 - EDA FUND 279,460.71 63,466.06 63,466.06 20300 46310. B 2 DEVELOPMENT /RE- DEVELOPMENT 20300 46310 -4000 3 REVENUES AND EXPENSES 20300 46310 -4001 4 REVENUES 20300 46310 -4050 5 TAXES 20300 46310 -4100 6 AD VALOREM TAXES 20300 46310 -4300 5 INTERGOVERNMENTAL REVENUE 20300 46310 -4340 6 STATE REVENUE 20300 46310 -4360 6 COUNTY GRANTS 20300 46310 -4370 6 OTHER GRANTS /AID 20300 46310 -4599 5 MISCELLANEOUS REVENUE 20300 46310 -4600 6 MISCELLANEOUS REVENUE 20300 46310 -4603 7 INTEREST EARNINGS 7,228.17- 42,836.61- 42,836.61- 20300 46310 -4605 7 UNREALIZED I NVESTM ENT GAIN 2,870.78- 2,870.78- 2,870.78- 20300 46310 -4606 7 OTHER REVENUE 8,181.25- 8,181.25 - MISCELLANEOUS REVENU 10,098.95- 53,888.64- 53,888.64 - MISCELLANEOUS REVENUE 10,098.95- 53,888.64- 53,888.64- 20300 46310 -4900 5 OTHER FINANCING SOURCES 20300 46310 -4911 6 SALE OF PROPERTY 1.00- 1.00- 20300 46310- 4915 -3 6 TRANSFERS IN FROM HRA FUND 299,857.57- 299,857.57- 299,857.57- 20300 46310 -4921 6 REFUNDS & REIMBURSEMENTS 3,753.00- 3,753.00- 3,753.00 - OTHER FINANCING SOURCES 303,610.57- 303,611.57- 303,611.57 - REVENUES 313,709.52- 357,500.21- 357,500.21- 20300 46310 -6001 4 EXPENDITURES /EXPENSES 20300 46310 -6099 5 PERSONAL SERVICES 20300 46310 -6100 6 WAGES AND SALARIES 20300 46310 -6101 7 WAGES & SALARIES -FT EMPLOY 17,238.46 132,606.62 132,606.62 WAGES AND SALARIES 17,238.46 132,606.62 132,606.62 20300 46310 -6110 6 OTHER PAYMENTS -NON INSURANCE 20300 46310 -6111 7 SEVERANCE PAY 2,592.03 2,592.03 2,592.03 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 76 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance OTHER PAYMENTS -NON 1 2,592.03 2,592.03 2,592.03 20300 46310 -6120 6 RETIREMENT CONTRIBUTIONS 20300 46310 -6122 7 PERA COORDINATED PLAN 1,120.50 8,615.00 8,615.00 20300 46310 -6125 7 FICA 1,264.24 8,648.17 8,648.17 20300 46310 -6126 7 MEDICARE CONTRIBUTIONS 295.71 2,022.60 2,022.60 RETIREMENT CONTRIBUT 2,680.45 19,285.77 19,285.77 20300 46310 -6130 6 INSURANCE BENEFITS 20300 46310 -6131 7 CAFETERIA PLAN CONTRIBUTIO 2,154.04 18,230.78 18,230.78 INSURANCE BENEFITS 2,154.04 18,230.78 18,230.78 20300 46310 -6150 6 WORKER'S COMPENSATION 20300 46310 -6151 7 WORKER'S COMP INSURANCE 149.53 1,164.25 1,164.25 WORKER'S COMPENSATIO 149.53 1,164.25 1,164.25 PERSONAL SERVICES 24,814.51 173,879.45 173,879.45 20300 46310 -6199 5 SUPPLIES 20300 46310 -6200 6 OFFICE SUPPLIES 20300 46310 -6201 7 OFFICE SUPPLIES 12.79 12.79 OFFICE SUPPLIES 12.79 12.79 20300 46310 -6210 6 OPERATING SUPPLIES 20300 46310 -6219 7 GENERAL OPERATING SUPPLIES 609.64 609.64 OPERATING SUPPLIES 609.64 609.64 20300 46310 -6220 6 REPAIR & MAINT SUPPLIES 20300 46310 -6223 7 BUILDINGS & FACILITIES 186.38 186.38 186.38 REPAIR & MAINT SUPPL 186.38 186.38 186.38 20300 46310 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 20300 46310 -6243 7 MINOR COMPUTER EQUIPMENT 925.09 925.09 SMALL TOOLS & MINOR 925.09 925.09 SUPPLIES 186.38 1,733.90 1,733.90 20300 46310 -6299 5 OTHER CHARGES & SERVICES 20300 46310 -6300 6 PROFESSIONAL SERVICES 20300 46310 -6301 7 ACCTG, AUDIT & FIN'L SERVI 614.64 614.64 20300 46310 -6303 7 LEGAL SERVICES 3,640.24 24,127.67 24,127.67 PROFESSIONAL SERVICE 3,640.24 24,742.31 24,742.31 20300 46310 -6320 6 COMMUNICATIONS 20300 46310 -6321 7 TELEPHONE /PAGERS 107.04 617.32 617.32 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 77 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance COMMUNICATIONS 107.04 617.32 617.32 20300 46310 -6330 6 TRANSPORTATION 20300 46310 -6333 7 FREIGHT /DRAYAGE 58.33 58.33 TRANSPORTATION 58.33 58.33 20300 46310 -6340 6 ADVERTISING 20300 46310 -6342 7 LEGAL NOTICES 75.08 75.08 ADVERTISING 75.08 75.08 20300 46310 -6350 6 PRINTING AND DUPLICATING 20300 46310 -6360 6 INSURANCE 20300 46310 -6380 6 UTILITY SERVICES 20300 46310 -6400 6 REPAIR & MAINT SERVICES 20300 46310 -6409 7 OTHER REPAIR & MAINT SVCS 2,623.00 2,623.00 REPAIR & MAINT SERVI 2,623.00 2,623.00 20300 46310 -6420 6 IS SERVICES /LICENSES /FEES 20300 46310 -6423 7 LOGIS CHARGES 300.00 1,336.00 1,336.00 IS SERVICES /LICENSES 300.00 1,336.00 1,336.00 20300 46310 -6430 6 MISCELLANEOUS 20300 46310 -6432 7 CONFERENCES AND SCHOOLS 280.00 280.00 20300 46310 -6434 7 DUES & SUBSCRIPTIONS 22,793.50 22,793.50 MISCELLANEOUS 23,073.50 23,073.50 20300 46310 -6440 6 OTHER EXPENSES 20300 46310 -6449 7 OTHER CONTRACTUAL SERVICE 3,877.00 3,877.00 OTHER EXPENSES 3,877.00 3,877.00 20300 46310 -6460 6 CENTRAL GARAGE CHARGES 20300 46310 -6461 7 FUEL CHARGES 20.91 552.83 552.83 20300 46310 -6462 7 FIXED CHARGES 76.94 933.03 933.03 20300 46310 -6463 7 REPAIR & MAINT CHARGES 239.85 860.12 860.12 20300 46310 -6465 7 REPLACEMENT CHARGES 160.02 1,920.24 1,920.24 CENTRAL GARAGE CHARG 497.72 4,266.22 4,266.22 20300 46310 -6470 6 TRANSFERS AND OTHER USES 20300 46310 -6471 7 ADMINISTRATIVE SERVICE TRA 4,702.92 56,435.04 56,435.04 20300 46310 -6482 7 MISC TRANSFER OUT 1,317.00 1,317.00 TRANSFERS AND OTHER 4,702.92 57,752.04 57,752.04 OTHER CHARGES & SERVICES 9,247.92 118,420.80 118,420.80 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 78 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 20300 46310 -6500 5 CAPITAL OUTLAY 20300 46310 -6501 6 CAPITAL OUTLAY 20300 46310 -6600 5 DEBT SERVICE EXPENDITURES /EXPENSES 34,248.81 294,034.15 294,034.15 REVENUES AND EXPENSES 279,460.71- 63,466.06- 63,466.06 - DEVELOPMENT/RE- DEVELOPMENT 279,460.71- 63,466.06- 63,466.06- 20300 46311. B 2 EDA- PROJECTS EDA- PROJECTS EDA FUND R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 79 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 20400 20400. A 1 CDBG FUND 20400 20400. B 2 CDBG FUND 20400 20400 -1000 3 ASSETS 20400 20400 -1001 4 CURRENT ASSETS 20400 20400 -1005 5 CASH AND CASH EQUIVALENTS 20400 20400 -1095 5 POOLED CASH & INVESTMENTS 11,115.00- 11,115.00- 20400 20400 -1320 5 DUE FROM OTHER GOVT UNITS 20400 20400 -1325 6 DUE FROM OTHER GOVT UNITS 11,115.00 11,115.00 11,115.00 DUE FROM OTHER GOVT UNIT 11,115.00 11,115.00 11,115.00 CURRENT ASSETS 11,115.00 ASSETS 11,115.00 20400 20400 -2000 3 LIABILITIES 20400 20400 -2001 4 CURRENT LIABILITIES 20400 20400 -2010 5 ACCOUNTS PAYABLE 20400 20400 -2200 5 DUE TO OTHER FUNDS 20400 20400 -2250 5 DUE TO OTHER GOVERNMENT UNITS 20400 20400 -3000 3 FUND EQUITY 20400 20400 -3501 4 FUND BALANCE 20400 20400 -3510 5 RESERVED FUND BALANCE CDBG FUND 11,115.00 20400 46323. B 2 CDBG 20400 46323 -4000 3 REVENUES AND EXPENSES 20400 46323 -4001 4 REVENUES 20400 46323 -4300 5 INTERGOVERNMENTAL REVENUE 20400 46323 -4310 6 FEDERAL REVENUE 20400 46323 -4320 7 MISC FEDERAL GRANTS 11,115.00- 22,230.00- 22,230.00 - FEDERAL REVENUE 11,115.00- 22,230.00- 22,230.00- 20400 46323 -4360 6 COUNTY GRANTS 20400 46323 -4370 6 OTHER GRANTS/AID INTERGOVERNMENTAL REVENU 11,115.00- 22,230.00- 22,230.00- 20400 46323 -4599 5 MISCELLANEOUS REVENUE 20400 46323 -4600 6 MISCELLANEOUS REVENUE REVENUES 11,115.00- 22,230.00- 22,230.00- 20400 46323 -6001 4 EXPENDITURES /EXPENSES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 80 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 20400 46323 -6440 6 OTHER EXPENSES 20400 46323 -6449 7 OTHER CONTRACTUAL SERVICE 22,230.00 22,230.00 OTHER EXPENSES 22,230.00 22,230.00 20400 46323 -6470 6 TRANSFERS AND OTHER USES 20400 46323 -6600 5 DEBT SERVICE EXPENDITURES /EXPENSES 22,230.00 22,230.00 REVENUES AND EXPENSES 11,115.00 - CDBG 11,115.00 - CDBG FUND R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 81 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 20500 20500. A 1 POLICE FORFEITURE FUND 20500 20500. B 2 POLICE FORFEITURE FUND 20500 20500 -1000 3 ASSETS 20500 20500 -1001 4 CURRENT ASSETS 20500 20500 -1005 5 CASH AND CASH EQUIVALENTS 20500 20500 -1095 5 POOLED CASH & INVESTMENTS 5,703.10 24,880.60 24,880.60 20500 20500 -1200 5 ACCOUNTS RECEIVABLE 20500 20500 -1320 5 DUE FROM OTHER GOVT UNITS 20500 20500 -1500 5 PREPAID ITEMS 20500 20500 -1510 6 PREPAID ITEMS 16,212.60 7,753.85 8,458.75- 7,753.85 PREPAID ITEMS 16,212.60 7,753.85 8,458.75- 7,753.85 CURRENT ASSETS 16,212.60 13,456.95 16,421.85 32,634.45 ASSETS 16,212.60 13,456.95 16,421.85 32,634.45 20500 20500 -2000 3 LIABILITIES 20500 20500 -2001 4 CURRENT LIABILITIES 20500 20500 -2010 5 ACCOUNTS PAYABLE 20500 20500 -2015 6 VOUCHERS PAYABLE 1,410.19- 266.25- 1,143.94 266.25 - ACCOUNTS PAYABLE 1,410.19- 266.25- 1,143.94 266.25- 20500 20500 -2250 5 DUE TO OTHER GOVERNMENT UNITS 20500 20500 -2400 5 DEFERRED REVENUE CURRENT LIABILITIES 1,410.19- 266.25- 1,143.94 266.25 - LIABILITIES 1,410.19- 266.25- 1,143.94 266.25- 20500 20500 -3000 3 FUND EQUITY 20500 20500 -3501 4 FUND BALANCE 20500 20500 -3510 5 RESERVED FUND BALANCE 20500 20500 -3660 5 UNRESERVED FUND BALANCE 14,802.41- 14,802.41 - FUND BALANCE 14,802.41- 14,802.41 - FUND EQUITY 14,802.41- 14,802.41 - POLICE FORFEITURE FUND 13,190.70 17,565.79 17,565.79 20500 42190. B 2 POLICE FORFEITURE FUND 20500 42190 -4000 3 REVENUES AND EXPENSES 20500 42190 -4001 4 REVENUES 20500 42190 -4300 5 INTERGOVERNMENTAL REVENUE 20500 42190 -4340 6 STATE REVENUE R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 82 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 20500 42190 -4359 7 OTHER STATE GRANTS /AID 851.54- 851.54 - STATE REVENUE 851.54- 851.54- 20500 42190 -4360 6 COUNTY GRANTS 20500 42190 -4370 6 OTHER GRANTS/AID INTERGOVERNMENTAL REVENU 851.54- 851.54- 20500 42190 -4399 5 CHARGES FOR SERVICES 20500 42190 -4500 5 FINES & FORFEITS 20500 42190 -4506 6 STATE FORFEITURE REVENUE 1,570.30- 27,019.05- 27,019.05 - FINES & FORFEITS 1,570.30- 27,019.05- 27,019.05- 20500 42190 -4599 5 MISCELLANEOUS REVENUE 20500 42190 -4600 6 MISCELLANEOUS REVENUE 20500 42190 -4603 7 INTEREST EARNINGS 87.54- 145.39- 145.39- 20500 42190 -4605 7 UNREALIZED INVESTMENT GAIN 34.77- 34.77- 34.77 - MISCELLANEOUS REVENU 122.31- 180.16- 180.16 - MISCELLANEOUS REVENUE 122.31- 180.16- 180.16- 20500 42190 -4900 5 OTHER FINANCING SOURCES 20500 42190 -4921 6 REFUNDS & REIMBURSEMENTS 4,000.00- 5,137.00- 5,137.00 - OTHER FINANCING SOURCES 4,000.00- 5,137.00- 5,137.00 - REVENUES 5,692.61- 33,187.75- 33,187.75- 20500 42190 -6001 4 EXPENDITURES /EXPENSES 20500 42190 -6199 5 SUPPLIES 20500 42190 -6200 6 OFFICE SUPPLIES 20500 42190 -6210 6 OPERATING SUPPLIES 20500 42190 -6220 6 REPAIR & MAINT SUPPLIES 20500 42190 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 20500 42190 -6242 7 MINOR EQUIPMENT 268.57 268.57 SMALL TOOLS & MINOR 268.57 268.57 SUPPLIES 268.57 268.57 20500 42190 -6299 5 OTHER CHARGES & SERVICES 20500 42190 -6300 6 PROFESSIONAL SERVICES 20500 42190 -6320 6 COMMUNICATIONS 20500 42190 -6330 6 TRANSPORTATION 20500 42190 -6350 6 PRINTING AND DUPLICATING 20500 42190 -6400 6 REPAIR & MAINT SERVICES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 83 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 20500 42190 -6416 7 MACHINERY 7,753.85- 8,458.75 8,458.75 REPAIR & MAINT SERVI 7,753.85- 8,458.75 8,458.75 20500 42190 -6430 6 MISCELLANEOUS 20500 42190 -6440 6 OTHER EXPENSES 20500 42190 -6449 7 OTHER CONTRACTUAL SERVICE 4,793.00 4,793.00 OTHER EXPENSES 4,793.00 4,793.00 OTHER CHARGES & SERVICES 7,753.85- 13,251.75 13,251.75 20500 42190 -6500 5 CAPITAL OUTLAY 20500 42190 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 7,753.85- 13,520.32 13,520.32 REVENUES AND EXPENSES 13,446.46- 19,667.43- 19,667.43 - POLICE FORFEITURE FUND 13,446.46- 19,667.43- 19,667.43- 20500 42193. B 2 DUI FORFEITURE FUND 20500 42193 -4001 4 REVENUES 20500 42193 -4500 5 FINES & FORFEITS 20500 42193 -4506 6 STATE FORFEITURE REVENUE 6,293.00- 6,293.00 - FINES & FORFEITS 6,293.00- 6,293.00- 20500 42193 -4599 5 MISCELLANEOUS REVENUE 20500 42193 -4600 6 MISCELLANEOUS REVENUE 20500 42193 -4603 7 INTEREST EARNINGS 7.51- 15.58- 15.58- 20500 42193 -4605 7 UNREALIZED INVESTMENT GAIN 2.98- 2.98- 2.98 - MISCELLANEOUS REVENU 10.49- 18.56- 18.56 - MISCELLANEOUS REVENUE 10.49- 18.56- 18.56- 20500 42193 -4900 5 OTHER FINANCING SOURCES REVENUES 10.49- 6,311.56- 6,311.56- 20500 42193 -6001 4 EXPENDITURES /EXPENSES 20500 42193 -6199 5 SUPPLIES 20500 42193 -6210 6 OPERATING SUPPLIES 20500 42193 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 20500 42193 -6242 7 MINOR EQUIPMENT 5,255.75 5,255.75 SMALL TOOLS & MINOR 5,255.75 5,255.75 SUPPLIES 5,255.75 5,255.75 20500 42193 -6299 5 OTHER CHARGES & SERVICES 20500 42193 -6300 6 PROFESSIONAL SERVICES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 84 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 20500 42193 -6320 6 COMMUNICATIONS 20500 42193 -6400 6 REPAIR & MAINT SERVICES 20500 42193 -6430 6 MISCELLANEOUS 20500 42193 -6440 6 OTHER EXPENSES 20500 42193 -6447 7 TOWING CHARGES 266.25 3,157.45 3,157.45 OTHER EXPENSES 266.25 3,157.45 3,157.45 OTHER CHARGES & SERVICES 266.25 3,157.45 3,157.45 20500 42193 -6500 5 CAPITAL OUTLAY 20500 42193 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 266.25 8,413.20 8,413.20 DUI FORFEITURE FUND 255.76 2,101.64 2,101.64 POLICE FORFEITURE FUND R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 85 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 27600 27600. A 1 TIF DISTRICT #1- BROOKWOOD HSG 27600 27600. B 2 TIF DISTRICT #1 27600 27600 -1000 3 ASSETS 27600 27600 -1001 4 CURRENT ASSETS 27600 27600 -1005 5 CASH AND CASH EQUIVALENTS 27600 27600 -1095 5 POOLED CASH & INVESTMENTS 7,127.00 7,127.00- 27600 27600 -1250 5 TAXES RECEIVABLE 27600 27600 -1300 5 DUE FROM OTHER FUNDS 27600 27600 -1320 5 DUE FROM OTHER GOVT UNITS CURRENT ASSETS 7,127.00 7,127.00 - ASSETS 7,127.00 7,127.00- 27600 27600 -2000 3 LIABILITIES 27600 27600 -2001 4 CURRENT LIABILITIES 27600 27600 -2010 5 ACCOUNTS PAYABLE 27600 27600 -2012 6 MISC ACCOUNTS PAYABLE 7,127.00 7,127.00- 27600 27600 -2015 6 VOUCHERS PAYABLE 7,127.00- 7,127.00 27600 27600 -2100 5 SALARIES & BENEFITS PAYABLE 27600 27600 -2250 5 DUE TO OTHER GOVERNMENT UNITS 27600 27600 -2260 6 DUE TO OTHER GOVERNMENT UNITS 7 7,127.00 DUE TO OTHER GOVERNMENT 7,127.00- 7,127.00 27600 27600 -2400 5 DEFERRED REVENUE CURRENT LIABILITIES 7,127.00- 7,127.00 27600 27600 -2601 4 NON - CURRENT LIABILITIES LIABILITIES 7,127.00- 7,127.00 27600 27600 -3000 3 FUND EQUITY 27600 27600 -3001 4 CONTRIBUTED CAPITAL 27600 27600 -3501 4 FUND BALANCE 27600 27600 -3510 5 RESERVED FUND BALANCE TIF DISTRICT #1 27600 46411. B 2 TIF DISTRICT #1 27600 46411 -4000 3 REVENUES AND EXPENSES 27600 46411 -4001 4 REVENUES 27600 46411 -4050 5 TAXES 27600 46411 -4100 6 AD VALOREM TAXES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 86 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 27600 46411 -4599 5 MISCELLANEOUS REVENUE 27600 46411 -4600 6 MISCELLANEOUS REVENUE 27600 46411 -4900 5 OTHER FINANCING SOURCES 27600 46411 -6001 4 EXPENDITURES /EXPENSES 27600 46411 -6099 5 PERSONAL SERVICES 27600 46411 -6100 6 WAGES AND SALARIES 27600 46411 -6120 6 RETIREMENT CONTRIBUTIONS 27600 46411 -6150 6 WORKER'S COMPENSATION 27600 46411 -6299 5 OTHER CHARGES & SERVICES 27600 46411 -6300 6 PROFESSIONAL SERVICES 27600 46411 -6470 6 TRANSFERS AND OTHER USES 27600 46411 -6500 5 CAPITAL OUTLAY 27600 46411 -6600 5 DEBT SERVICE TIF DISTRICT #1 TIF DISTRICT #1- BROOKWOOD HSG R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 87 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 27700 27700. A 1 TIF DISTRICT #2 -EBHC 27700 27700. B 2 TIF DISTRICT #2 27700 27700 -1000 3 ASSETS 27700 27700 -1001 4 CURRENT ASSETS 27700 27700 -1005 5 CASH AND CASH EQUIVALENTS 27700 27700 -1095 5 POOLED CASH & INVESTMENTS 297,698.36 334,065.91 690,245.45 987,943.81 27700 27700 -1200 5 ACCOUNTS RECEIVABLE 27700 27700 -1250 5 TAXES RECEIVABLE 27700 27700 -1255 6 TAXES RECEIVABLE- CURRENT 21,860.73 21,860.73 21,860.73 TAXES RECEIVABLE 21,860.73 21,860.73 21,860.73 27700 27700 -1300 5 DUE FROM OTHER FUNDS 27700 27700 -1320 5 DUE FROM OTHER GOVT UNITS 27700 27700 -1500 5 PREPAID ITEMS CURRENT ASSETS 297,698.36 355,926.64 712,106.18 1,009,804.54 ASSETS 297,698.36 355,926.64 712,106.18 1,009,804.54 27700 27700 -2000 3 LIABILITIES 27700 27700 -2001 4 CURRENT LIABILITIES 27700 27700 -2010 5 ACCOUNTS PAYABLE 27700 27700 -2100 5 SALARIES & BENEFITS PAYABLE 27700 27700 -2200 5 DUE TO OTHER FUNDS 27700 27700 -2250 5 DUE TO OTHER GOVERNMENT UNITS 27700 27700 -2300 5 DEPOSITS 27700 27700 -2400 5 DEFERRED REVENUE 27700 27700 -2601 4 NON - CURRENT LIABILITIES 27700 27700 -3000 3 FUND EQUITY 27700 27700 -3001 4 CONTRIBUTED CAPITAL 27700 27700 -3501 4 FUND BALANCE 27700 27700 -3510 5 RESERVED FUND BALANCE 27700 27700 -3660 5 UNRESERVED FUND BALANCE 297,698.36- 297,698.36 - FUND BALANCE 297,698.36- 297,698.36 - FUND EQUITY 297,698.36- 297,698.36 - TIF DISTRICT #2 355,926.64 712,106.18 712,106.18 27700 46412. B 2 TIF DISTRICT #2 27700 46412 -4000 3 REVENUES AND EXPENSES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 88 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 27700 46412 -4001 4 REVENUES 27700 46412 -4050 5 TAXES 27700 46412 -4100 6 AD VALOREM TAXES 27700 46412 -4150 7 TAX INCREMENTS 350,669.32- 701,338.68- 701,338.68 - AD VALOREM TAXES 350,669.32- 701,338.68- 701,338.68 - TAXES 350,669.32- 701,338.68- 701,338.68- 27700 46412 -4599 5 MISCELLANEOUS REVENUE 27700 46412 -4600 6 MISCELLANEOUS REVENUE 27700 46412 -4603 7 INTEREST EARNINGS 3,762.85- 12,173.93- 12,173.93- 27700 46412 -4605 7 UNREALIZED INVESTMENT GAIN 1,494.47- 1,494.47- 1,494.47 - MISCELLANEOUS REVENU 5,257.32- 13,668.40- 13,668.40 - MISCELLANEOUS REVENUE 5,257.32- 13,668.40- 13,668.40- 27700 46412 -4900 5 OTHER FINANCING SOURCES REVENUES 355,926.64- 715,007.08- 715,007.08- 27700 46412 -6001 4 EXPENDITURES /EXPENSES 27700 46412 -6099 5 PERSONAL SERVICES 27700 46412 -6100 6 WAGES AND SALARIES 27700 46412 -6120 6 RETIREMENT CONTRIBUTIONS 27700 46412 -6150 6 WORKER'S COMPENSATION 27700 46412 -6299 5 OTHER CHARGES & SERVICES 27700 46412 -6300 6 PROFESSIONAL SERVICES 27700 46412 -6301 7 ACCTG, AUDIT & FIN'L SERVI 966.85 966.85 27700 46412 -6303 7 LEGAL SERVICES 1,277.40 1,277.40 PROFESSIONAL SERVICE 2,244.25 2,244.25 27700 46412 -6320 6 COMMUNICATIONS 27700 46412 -6330 6 TRANSPORTATION 27700 46412 -6350 6 PRINTING AND DUPLICATING 27700 46412 -6440 6 OTHER EXPENSES 27700 46412 -6449 7 OTHER CONTRACTUAL SERVICE 656.65 656.65 OTHER EXPENSES 656.65 656.65 27700 46412 -6470 6 TRANSFERS AND OTHER USES OTHER CHARGES & SERVICES 2,900.90 2,900.90 27700 46412 -6500 5 CAPITAL OUTLAY 27700 46412 -6600 5 DEBT SERVICE R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 89 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance EXPENDITURES /EXPENSES 2,900.90 2,900.90 REVENUES AND EXPENSES 355,926.64- 712,106.18- 712,106.18 - TIF DISTRICT #2 355,926.64- 712,106.18- 712,106.18 - TIF DISTRICT #2 -EBHC R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 90 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 27800 27800. A 1 TIF DISTRICT #3 27800 27800. B 2 TIF DISTRICT #3 27800 27800 -1000 3 ASSETS 27800 27800 -1001 4 CURRENT ASSETS 27800 27800 -1005 5 CASH AND CASH EQUIVALENTS 27800 27800 -1095 5 POOLED CASH & INVESTMENTS 12,754,462.42 174,271.85 2,008,036.18- 10,746,426.24 27800 27800 -1200 5 ACCOUNTS RECEIVABLE 27800 27800 -1250 5 TAXES RECEIVABLE 27800 27800 -1255 6 TAXES RECEIVABLE- CURRENT 6,464.14 2,728.21 3,735.93- 2,728.21 27800 27800 -1265 6 TAXES RECEIVABLE- DELINQUENT 9,142.73 18,176.92 18,176.92 27,319.65 TAXES RECEIVABLE 15,606.87 20,905.13 14,440.99 30,047.86 27800 27800 -1300 5 DUE FROM OTHER FUNDS 27800 27800 -1320 5 DUE FROM OTHER GOVT UNITS 27800 27800 -1325 6 DUE FROM OTHER GOVT UNITS 29,764.50 144,810.00 115,045.50 144,810.00 DUE FROM OTHER GOVT UNIT 29,764.50 144,810.00 115,045.50 144,810.00 27800 27800 -1500 5 PREPAID ITEMS 27800 27800 -1600 5 ASSETS HELD FOR RESALE 6,748,629.00 4,270,000.00 4,270,000.00 11,018,629.00 CURRENT ASSETS 19,548,462.79 4,609,986.98 2,391,450.31 21,939,913.10 ASSETS 19,548,462.79 4,609,986.98 2,391,450.31 21,939,913.10 27800 27800 -2000 3 LIABILITIES 27800 27800 -2001 4 CURRENT LIABILITIES 27800 27800 -2010 5 ACCOUNTS PAYABLE 27800 27800 -2012 6 MISC ACCOUNTS PAYABLE 14,690.87 14,690.87- 27800 27800 -2015 6 VOUCHERS PAYABLE 75,813.41- 11,832.44- 63,980.97 11,832.44- 27800 27800 -2060 6 CONTRACTS PAYABLE 32,990.14- 32,990.14 ACCOUNTS PAYABLE 94,112.68- 11,832.44- 82,280.24 11,832.44- 27800 27800 -2100 5 SALARIES & BENEFITS PAYABLE 27800 27800 -2110 6 SALARIES AND WAGES PAYABLE 620.96- 620.96 SALARIES & BENEFITS PAYA 620.96- 620.96 27800 27800 -2200 5 DUE TO OTHER FUNDS 27800 27800 -2250 5 DUE TO OTHER GOVERNMENT UNITS 27800 27800 -2260 6 DUE TO OTHER GOVERNMENT UNITS 53,269.84- 53,269.84 DUE TO OTHER GOVERNMENT 53,269.84- 53,269.84 27800 27800 -2300 5 DEPOSITS R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 91 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 27800 27800 -2400 5 DEFERRED REVENUE 27800 27800 -2410 6 DEFERRED REVENUE -TAXES 9,142.73- 18,176.92- 18,176.92- 27,319.65- 27800 27800 -2430 6 DEFERRED REVENUE -OTHER 6,748,629.00- 4,270,000.00- 4,270,000.00- 11,018,629.00 - DEFERRED REVENUE 6,757,771.73- 4,288,176.92- 4,288,176.92- 11,045,948.65 - CURRENT LIABILITIES 6,905,775.21- 4,300,009.36- 4,152,005.88- 11,057,781.09- 27800 27800 -2601 4 NON - CURRENT LIABILITIES LIABILITIES 6,905,775.21- 4,300,009.36- 4,152,005.88- 11,057,781.09- 27800 27800 -3000 3 FUND EQUITY 27800 27800 -3001 4 CONTRIBUTED CAPITAL 27800 27800 -3501 4 FUND BALANCE 27800 27800 -3510 5 RESERVED FUND BALANCE 27800 27800 -3660 5 UNRESERVED FUND BALANCE 12,642,687.58- 12,642,687.58 - FUND BALANCE 12,642,687.58- 12,642,687.58 - FUND EQUITY 12,642,687.58- 12,642,687.58 - TIF DISTRICT #3 309,977.62 1,760,555.57- 1,760,555.57- 27800 46413. B 2 TIF DISTRICT #3 27800 46413 -4000 3 REVENUES AND EXPENSES 27800 46413 -4001 4 REVENUES 27800 46413 -4050 5 TAXES 27800 46413 -4100 6 AD VALOREM TAXES 27800 46413 -4150 7 TAX INCREMENTS 901,593.33- 1,900,386.29- 1,900,386.29- 27800 46413- 4150 -1 9 MKT VALUE CREDIT -T 5,667.00- 5,667.00- 5,667.00 - TAX INCREMENTS 907,260.33- 1,906,053.29- 1,906,053.29 - AD VALOREM TAXES 907,260.33- 1,906,053.29- 1,906,053.29 - TAXES 907,260.33- 1,906,053.29- 1,906,053.29- 27800 46413 -4300 5 INTERGOVERNMENTAL REVENUE 27800 46413 -4362 7 COUNTY GRANTS /AID 144,810.00- 115,045.50- 115,045.50 - INTERGOVERNMENTAL REVENU 144,810.00- 115,045.50- 115,045.50- 27800 46413 -4599 5 MISCELLANEOUS REVENUE 27800 46413 -4600 6 MISCELLANEOUS REVENUE 27800 46413 -4603 7 INTEREST EARNINGS 41,054.94- 256,403.67- 256,403.67- 27800 46413 -4605 7 UNREALIZED INVESTMENT GAIN 16,305.61- 16,305.61- 16,305.61- 27800 46413 -4606 7 OTHER REVENUE 12,500.00- 12,500.00 - MISCELLANEOUS REVENU 57,360.55- 285,209.28- 285,209.28- 57,360.55- 285,209.28- 285,209.28- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 92 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance MISCELLANEOUS REVENUE 27800 46413 -4900 5 OTHER FINANCING SOURCES 27800 46413 -4931 6 BOND SALES 4,335,000.00- 4,335,000.00- 27800 46413 -4933 6 DISCOUNT ON BOND SALES 28,177.50 28,177.50 OTHER FINANCING SOURCES 4,306,822.50- 4,306,822.50 - REVENUES 1,109,430.88- 6,613,130.57- 6,613,130.57- 27800 46413 -6001 4 EXPENDITURES /EXPENSES 27800 46413 -6099 5 PERSONAL SERVICES 27800 46413 -6100 6 WAGES AND SALARIES 27800 46413 -6101 7 WAGES & SALARIES -FT EMPLOY 28,695.66 28,695.66 WAGES AND SALARIES 28,695.66 28,695.66 27800 46413 -6120 6 RETIREMENT CONTRIBUTIONS 27800 46413 -6122 7 PERA COORDINATED PLAN 1,863.54 1,863.54 27800 46413 -6125 7 FICA 1,800.55 1,800.55 27800 46413 -6126 7 MEDICARE CONTRIBUTIONS 421.06 421.06 RETIREMENT CONTRIBUT 4,085.15 4,085.15 27800 46413 -6150 6 WORKER'S COMPENSATION 27800 46413 -6151 7 WORKER'S COMP INSURANCE 3.41 220.84 220.84 WORKER'S COMPENSATIO 3.41 220.84 220.84 PERSONAL SERVICES 3.41 33,001.65 33,001.65 27800 46413 -6199 5 SUPPLIES 27800 46413 -6200 6 OFFICE SUPPLIES 27800 46413 -6210 6 OPERATING SUPPLIES 27800 46413 -6219 7 GENERAL OPERATING SUPPLIES 346.00 346.00 OPERATING SUPPLIES 346.00 346.00 SUPPLIES 346.00 346.00 27800 46413 -6299 5 OTHER CHARGES & SERVICES 27800 46413 -6300 6 PROFESSIONAL SERVICES 27800 46413 -6301 7 ACCTG, AUDIT & FIN'L SERVI 36,481.91 36,481.91 27800 46413 -6302 7 ARCH, ENG & PLANNING 3,433.77 3,433.77 27800 46413 -6303 7 LEGAL SERVICES 49,761.81 49,761.81 27800 46413 -6307 7 PROFESSIONAL SERVICES 10,833.86 66,021.15 66,021.15 PROFESSIONAL SERVICE 10,833.86 155,698.64 155,698.64 27800 46413 -6320 6 COMMUNICATIONS R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 93 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 27800 46413 -6330 6 TRANSPORTATION 27800 46413 -6333 7 FREIGHT /DRAYAGE 173.38 173.38 TRANSPORTATION 173.38 173.38 27800 46413 -6340 6 ADVERTISING 27800 46413 -6342 7 LEGAL NOTICES 221.66 221.66 ADVERTISING 221.66 221.66 27800 46413 -6350 6 PRINTING AND DUPLICATING 27800 46413 -6380 6 UTILITY SERVICES 27800 46413 -6381 7 ELECTRIC 1,298.99 1,298.99 27800 46413 -6382 7 GAS 330.47 330.47 27800 46413 -6383 7 WATER 56.67 56.67 27800 46413 -6385 7 SEWER 12.55 12.55 27800 46413 -6386 7 STORM SEWER 3,730.90 29,755.43 29,755.43 27800 46413 -6389 7 STREET LIGHTS 246.92 2,076.48 2,076.48 UTILITY SERVICES 3,977.82 33,530.59 33,530.59 27800 46413 -6400 6 REPAIR & MAINT SERVICES 27800 46413 -6410 6 RENTALS 27800 46413 -6430 6 MISCELLANEOUS 27800 46413 -6433 7 MEETING EXPENSES 58.98 58.98 MISCELLANEOUS 58.98 58.98 27800 46413 -6440 6 OTHER EXPENSES 27800 46413 -6441 7 LICENSES, TAXES & FEES 109,066.76 109,066.76 27800 46413 -6449 7 OTHER CONTRACTUAL SERVICE 2,887.50 277,910.12 277,910.12 OTHER EXPENSES 2,887.50 386,976.88 386,976.88 27800 46413 -6470 6 TRANSFERS AND OTHER USES 27800 46413 -6472 7 ENGINEERING SERVICE TRANSF 628.26 628.26 628.26 27800 46413 -6474 7 DEBT SERVICE FUND TRANSFER 462,060.80 462,060.80 27800 46413 -6482 7 MISC TRANSFER OUT 781,122.41 781,122.41 781,122.41 TRANSFERS AND OTHER 781,750.67 1,243,811.47 1,243,811.47 OTHER CHARGES & SERVICES 799,449.85 1,820,471.60 1,820,471.60 27800 46413 -6500 5 CAPITAL OUTLAY 27800 46413 -6501 6 CAPITAL OUTLAY 27800 46413 -6510 7 LAND 6,475,243.00 6,475,243.00 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 94 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 27800 46413 -6530 7 IMPROVEMENTS 44,623.89 44,623.89 CAPITAL OUTLAY 6,519,866.89 6,519,866.89 CAPITAL OUTLAY 6,519,866.89 6,519,866.89 27800 46413 -6600 5 DEBT SERVICE EXPENDITURES /EXPENSES 799,453.26 8,373,686.14 8,373,686.14 REVENUES AND EXPENSES 309,977.62- 1,760,555.57 1,760,555.57 TIF DISTRICT #3 309,977.62- 1,760,555.57 1,760,555.57 TIF DISTRICT #3 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 95 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 27900 27900. A 1 TIF DIST #4- FRANCE AVE BUS PK 27900 27900. B 2 TIF DISTRICT #4 27900 27900 -1000 3 ASSETS 27900 27900 -1001 4 CURRENT ASSETS 27900 27900 -1005 5 CASH AND CASH EQUIVALENTS 27900 27900 -1095 5 POOLED CASH & INVESTMENTS 126,388.62 144,348.94 13,689.91 140,078.53 27900 27900 -1200 5 ACCOUNTS RECEIVABLE 27900 27900 -1250 5 TAXES RECEIVABLE 27900 27900 -1300 5 DUE FROM OTHER FUNDS 27900 27900 -1320 5 DUE FROM OTHER GOVT UNITS 27900 27900 -1500 5 PREPAID ITEMS CURRENT ASSETS 126,388.62 144,348.94 13,689.91 140,078.53 ASSETS 126,388.62 144,348.94 13,689.91 140,078.53 27900 27900 -2000 3 LIABILITIES 27900 27900 -2001 4 CURRENT LIABILITIES 27900 27900 -2010 5 ACCOUNTS PAYABLE 27900 27900 -2100 5 SALARIES & BENEFITS PAYABLE 27900 27900 -2200 5 DUE TO OTHER FUNDS 27900 27900 -2250 5 DUE TO OTHER GOVERNMENT UNITS 27900 27900 -2300 5 DEPOSITS 27900 27900 -2400 5 DEFERRED REVENUE 27900 27900 -2601 4 NON - CURRENT LIABILITIES 27900 27900 -3000 3 FUND EQUITY 27900 27900 -3001 4 CONTRIBUTED CAPITAL 27900 27900 -3501 4 FUND BALANCE 27900 27900 -3510 5 RESERVED FUND BALANCE 27900 27900 -3660 5 UNRESERVED FUND BALANCE 126,388.62- 126,388.62 - FUND BALANCE 126,388.62- 126,388.62 - FUND EQUITY 126,388.62- 126,388.62 - TIF DISTRICT #4 144,348.94 13,689.91 13,689.91 27900 46414. B 2 TIF DISTRICT #4 27900 46414 -4000 3 REVENUES AND EXPENSES 27900 46414 -4001 4 REVENUES 27900 46414 -4050 5 TAXES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 96 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 27900 46414 -4100 6 AD VALOREM TAXES 27900 46414 -4150 7 TAX INCREMENTS 143,601.25- 287,202.52- 287,202.52 - AD VALOREM TAXES 143,601.25- 287,202.52- 287,202.52 - TAXES 143,601.25- 287,202.52- 287,202.52- 27900 46414 -4599 5 MISCELLANEOUS REVENUE 27900 46414 -4600 6 MISCELLANEOUS REVENUE 27900 46414 -4603 7 INTEREST EARNINGS 535.15- 535.15- 535.15- 27900 46414 -4605 7 UNREALIZED INVESTMENT GAIN 212.54- 212.54- 212.54 - MISCELLANEOUS REVENU 747.69- 747.69- 747.69 - MISCELLANEOUS REVENUE 747.69- 747.69- 747.69- 27900 46414 -4900 5 OTHER FINANCING SOURCES 27900 46414 -4915 6 TRANSFERS IN 1,317.00- 1,317.00 - OTHER FINANCING SOURCES 1,317.00- 1,317.00 - REVENUES 144,348.94- 289,267.21- 289,267.21- 27900 46414 -6001 4 EXPENDITURES /EXPENSES 27900 46414 -6099 5 PERSONAL SERVICES 27900 46414 -6100 6 WAGES AND SALARIES 27900 46414 -6120 6 RETIREMENT CONTRIBUTIONS 27900 46414 -6150 6 WORKER'S COMPENSATION 27900 46414 -6299 5 OTHER CHARGES & SERVICES 27900 46414 -6300 6 PROFESSIONAL SERVICES 27900 46414 -6301 7 ACCTG, AUDIT & FIN'L SERVI 606.12 606.12 PROFESSIONAL SERVICE 606.12 606.12 27900 46414 -6330 6 TRANSPORTATION 27900 46414 -6333 7 FREIGHT /DRAYAGE 17.77 17.77 TRANSPORTATION 17.77 17.77 27900 46414 -6440 6 OTHER EXPENSES OTHER CHARGES & SERVICES 623.89 623.89 27900 46414 -6600 5 DEBT SERVICE 27900 46414 -6602 6 OTHER DEBT - PRINCIPAL 274,953.41 274,953.41 DEBT SERVICE 274,953.41 274,953.41 EXPENDITURES /EXPENSES 275,577.30 275,577.30 REVENUES AND EXPENSES 144,348.94- 13,689.91- 13,689.91 - TIF DISTRICT #4 144,348.94- 13,689.91- 13,689.91 - TIF DIST #4- FRANCE AVE BUS PK R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 97 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 28600 28600. A 1 CITY INITIATIVES GRANT FUND 28600 28600. B 2 CITY INITIATIVES GRANT FUND 28600 28600 -1000 3 ASSETS 28600 28600 -1001 4 CURRENT ASSETS 28600 28600 -1095 5 POOLED CASH & INVESTMENTS 65,504.88 4,352.70- 491.88 65,996.76 28600 28600 -1200 5 ACCOUNTS RECEIVABLE 28600 28600 -1300 5 DUE FROM OTHER FUNDS 28600 28600 -1320 5 DUE FROM OTHER GOVT UNITS 28600 28600 -1325 6 DUE FROM OTHER GOVT UNITS 53,002.77 60,963.70 7,960.93 60,963.70 DUE FROM OTHER GOVT UNIT 53,002.77 60,963.70 7,960.93 60,963.70 28600 28600 -1500 5 PREPAID ITEMS 28600 28600 -1510 6 PREPAID ITEMS 3,019.00 3,019.00 - PREPAID ITEMS 3,019.00 3,019.00 - CURRENT ASSETS 121,526.65 56,611.00 5,433.81 126,960.46 ASSETS 121,526.65 56,611.00 5,433.81 126,960.46 28600 28600 -2000 3 LIABILITIES 28600 28600 -2001 4 CURRENT LIABILITIES 28600 28600 -2010 5 ACCOUNTS PAYABLE 28600 28600 -2015 6 VOUCHERS PAYABLE 8,002.26- 17.09- 7,985.17 17.09 - ACCOUNTS PAYABLE 8,002.26- 17.09- 7,985.17 17.09- 28600 28600 -2100 5 SALARIES & BENEFITS PAYABLE 28600 28600 -2110 6 SALARIES AND WAGES PAYABLE 6,052.61- 6,694.90- 642.29- 6,694.90 - SALARIES & BENEFITS PAYA 6,052.61- 6,694.90- 642.29- 6,694.90- 28600 28600 -2200 5 DUE TO OTHER FUNDS 28600 28600 -2250 5 DUE TO OTHER GOVERNMENT UNITS 28600 28600 -2400 5 DEFERRED REVENUE 28600 28600 -2430 6 DEFERRED REVENUE -OTHER 13,344.62- 17,901.80- 4,557.18- 17,901.80 - DEFERRED REVENUE 13,344.62- 17,901.80- 4,557.18- 17,901.80 - CURRENT LIABILITIES 27,399.49- 24,613.79- 2,785.70 24,613.79 - LIABILITIES 27,399.49- 24,613.79- 2,785.70 24,613.79- 28600 28600 -3000 3 FUND EQUITY 28600 28600 -3001 4 CONTRIBUTED CAPITAL 28600 28600 -3501 4 FUND BALANCE 28600 28600 -3510 5 RESERVED FUND BALANCE R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 98 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 28600 28600 -3660 5 UNRESERVED FUND BALANCE 94,127.16- 94,127.16 - FUND BALANCE 94,127.16- 94,127.16 - FUND EQUITY 94,127.16- 94,127.16- 28600 28600 -4000 3 REVENUES AND EXPENSES 28600 28600 -4001 4 REVENUES 28600 28600 -4300 5 INTERGOVERNMENTAL REVENUE 28600 28600 -4340 6 STATE REVENUE 28600 28600 -4360 6 COUNTY GRANTS 28600 28600 -4370 6 OTHER GRANTS/AID 28600 28600 -4399 5 CHARGES FOR SERVICES 28600 28600 -4599 5 MISCELLANEOUS REVENUE 28600 28600 -4600 6 MISCELLANEOUS REVENUE 28600 28600 -4603 7 INTEREST EARNINGS 117.96 MISCELLANEOUS REVENU 117.96 MISCELLANEOUS REVENUE 117.96 28600 28600 -4900 5 OTHER FINANCING SOURCES REVENUES 117.96 28600 28600 -6001 4 EXPENDITURES /EXPENSES 28600 28600 -6099 5 PERSONAL SERVICES 28600 28600 -6100 6 WAGES AND SALARIES 28600 28600 -6120 6 RETIREMENT CONTRIBUTIONS 28600 28600 -6150 6 WORKER'S COMPENSATION 28600 28600 -6199 5 SUPPLIES 28600 28600 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 28600 28600 -6242 7 MINOR EQUIPMENT 2,575.14 2,575.14 SMALL TOOLS & MINOR 2,575.14 2,575.14 SUPPLIES 2,575.14 2,575.14 28600 28600 -6299 5 OTHER CHARGES & SERVICES 28600 28600 -6300 6 PROFESSIONAL SERVICES 28600 28600 -6430 6 MISCELLANEOUS 28600 28600 -6440 6 OTHER EXPENSES EXPENDITURES /EXPENSES 2,575.14 2,575.14 REVENUES AND EXPENSES 117.96 2,575.14 2,575.14 CITY INITIATIVES GRANT FUND 32,115.17 10,794.65 10,794.65 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 99 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 28600 42185. B 2 POLICE GRANTS -MISC 28600 42185 -4000 3 REVENUES AND EXPENSES 28600 42185 -4001 4 REVENUES 28600 42185 -4300 5 INTERGOVERNMENTAL REVENUE 28600 42185 -4320 7 MISC FEDERAL GRANTS 17,901.80 8,990.80- 8,990.80- 28600 42185 -4340 6 STATE REVENUE 28600 42185 -4359 7 OTHER STATE GRANTS /AID 1,874.50- 4,322.01- 4,322.01 - STATE REVENUE 1,874.50- 4,322.01- 4,322.01- 28600 42185 -4360 6 COUNTY GRANTS 28600 42185 -4362 7 COUNTY GRANTS /AID 7,476.98- 39,203.93- 39,203.93 - COUNTY GRANTS 7,476.98- 39,203.93- 39,203.93 - INTERGOVERNMENTAL REVENU 8,550.32 52,516.74- 52,516.74- 28600 42185 -4599 5 MISCELLANEOUS REVENUE 28600 42185 -4600 6 MISCELLANEOUS REVENUE 28600 42185 -4900 5 OTHER FINANCING SOURCES REVENUES 8,550.32 52,516.74- 52,516.74- 28600 42185 -6001 4 EXPENDITURES /EXPENSES 28600 42185 -6099 5 PERSONAL SERVICES 28600 42185 -6100 6 WAGES AND SALARIES 28600 42185 -6102 7 OVERTIME -FT EMPLOYEES 1,404.90 23,010.20 23,010.20 28600 42185 -6103 7 WAGES -PART TIME EMPLOYEES 472.03 13,339.86 13,339.86 WAGES AND SALARIES 1,876.93 36,350.06 36,350.06 28600 42185 -6120 6 RETIREMENT CONTRIBUTIONS 28600 42185 -6122 7 PERA COORDINATED PLAN 30.67 568.74 568.74 28600 42185 -6123 7 PERA POLICE & FIRE PLAN 181.14 2,956.92 2,956.92 28600 42185 -6125 7 FICA 29.27 831.18 831.18 28600 42185 -6126 7 MEDICARE CONTRIBUTIONS 27.30 521.09 521.09 RETIREMENT CONTRIBUT 268.38 4,877.93 4,877.93 28600 42185 -6150 6 WORKER'S COMPENSATION 28600 42185 -6151 7 WORKER'S COMP INSURANCE 40.42 683.48 683.48 WORKER'S COMPENSATIO 40.42 683.48 683.48 PERSONAL SERVICES 2,185.73 41,911.47 41,911.47 28600 42185 -6199 5 SUPPLIES 28600 42185 -6200 6 OFFICE SUPPLIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 100 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 28600 42185 -6210 6 OPERATING SUPPLIES 28600 42185 -6214 7 CLOTHING & PERSONAL EQUIPM 5.51 4,087.50 4,087.50 OPERATING SUPPLIES 5.51 4,087.50 4,087.50 28600 42185 -6240 6 SMALL TOOLS & MINOR EQUIPMENT SUPPLIES 5.51 4,087.50 4,087.50 28600 42185 -6299 5 OTHER CHARGES & SERVICES 28600 42185 -6300 6 PROFESSIONAL SERVICES 28600 42185 -6307 7 PROFESSIONAL SERVICES .55- 7,018.86 7,018.86 PROFESSIONAL SERVICE .55- 7,018.86 7,018.86 28600 42185 -6340 6 ADVERTISING 28600 42185 -6400 6 REPAIR & MAINT SERVICES 28600 42185 -6430 6 MISCELLANEOUS OTHER CHARGES & SERVICES .55- 7,018.86 7,018.86 28600 42185 -6600 5 DEBT SERVICE EXPENDITURES /EXPENSES 2,190.69 53,017.83 53,017.83 REVENUES AND EXPENSES 10,741.01 501.09 501.09 POLICE GRANTS -MISC 10,741.01 501.09 501.09 28600 42186. B 2 PEACEMAKER GRANTS 28600 42186 -4000 3 REVENUES AND EXPENSES 28600 42186 -4001 4 REVENUES 28600 42186 -4300 5 INTERGOVERNMENTAL REVENUE 28600 42186 -4340 6 STATE REVENUE 28600 42186 -4599 5 MISCELLANEOUS REVENUE 28600 42186 -4600 6 MISCELLANEOUS REVENUE 28600 42186 -6001 4 EXPENDITURES /EXPENSES 28600 42186 -6300 6 PROFESSIONAL SERVICES PEACEMAKER GRANTS 28600 42187. B 2 AUTO THEFT GRANT 28600 42187 -4000 3 REVENUES AND EXPENSES 28600 42187 -4001 4 REVENUES 28600 42187 -4300 5 INTERGOVERNMENTAL REVENUE 28600 42187 -4340 6 STATE REVENUE 28600 42187 -4359 7 OTHER STATE GRANTS /AID 23,489.10- 74,797.31- 74,797.31 - STATE REVENUE 23,489.10- 74,797.31- 74,797.31- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 101 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 28600 42187 -4400 6 CHARGES FOR SERVICES - GENERAL INTERGOVERNMENTAL REVENU 23,489.10- 74,797.31- 74,797.31 - REVENUES 23,489.10- 74,797.31- 74,797.31- 28600 42187 -6001 4 EXPENDITURES /EXPENSES 28600 42187 -6099 5 PERSONAL SERVICES 28600 42187 -6100 6 WAGES AND SALARIES 28600 42187 -6101 7 WAGES & SALARIES -FT EMPLOY 5,009.24 48,845.08 48,845.08 28600 42187 -6102 7 OVERTIME -FT EMPLOYEES 901.66 1,321.09 1,321.09 WAGES AND SALARIES 5,910.90 50,166.17 50,166.17 28600 42187 -6120 6 RETIREMENT CONTRIBUTIONS 28600 42187 -6123 7 PERA POLICE & FIRE PLAN 762.54 6,471.46 6,471.46 28600 42187 -6126 7 MEDICARE CONTRIBUTIONS 90.02 765.64 765.64 RETIREMENT CONTRIBUT 852.56 7,237.10 7,237.10 28600 42187 -6130 6 INSURANCE BENEFITS 28600 42187 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1 7,058.23 7,058.23 INSURANCE BENEFITS 1,050.23 7,058.23 7,058.23 28600 42187 -6150 6 WORKER'S COMPENSATION 28600 42187 -6151 7 WORKER'S COMP INSURANCE 229.50 2,033.85 2,033.85 WORKER'S COMPENSATIO 229.50 2,033.85 2,033.85 PERSONAL SERVICES 8,043.19 66,495.35 66,495.35 28600 42187 -6199 5 SUPPLIES 28600 42187 -6200 6 OFFICE SUPPLIES 28600 42187 -6210 6 OPERATING SUPPLIES 28600 42187 -6214 7 CLOTHING & PERSONAL EQUIPM 135.00 135.00 OPERATING SUPPLIES 135.00 135.00 28600 42187 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 28600 42187 -6242 7 MINOR EQUIPMENT 1,767.77 1,767.77 28600 42187 -6243 7 MINOR COMPUTER EQUIPMENT 336.51 336.51 SMALL TOOLS & MINOR 2,104.28 2,104.28 SUPPLIES 2,239.28 2,239.28 28600 42187 -6299 5 OTHER CHARGES & SERVICES 28600 42187 -6300 6 PROFESSIONAL SERVICES 28600 42187 -6320 6 COMMUNICATIONS 28600 42187 -6321 7 TELEPHONE /PAGERS 82.94 489.56 489.56 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 102 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 28600 42187 -6329 7 OTHER COMMUNICATION SERVIC 75.35- 298.69 298.69 COMMUNICATIONS 7.59 788.25 788.25 28600 42187 -6350 6 PRINTING AND DUPLICATING 28600 42187 -6400 6 REPAIR & MAINT SERVICES 28600 42187 -6401 7 MOTOR VEHICLE SERVICES 4,476.00 4,476.00 28600 42187 -6409 7 OTHER REPAIR & MAINT SVCS 809.88 - REPAIR & MAINT SERVI 809.88- 4,476.00 4,476.00 28600 42187 -6410 6 RENTALS 28600 42187 -6415 7 OTHER EQUIPMENT 3,019.00 3,019.00 RENTALS 3,019.00 3,019.00 28600 42187 -6420 6 IS SERVICES /LICENSES /FEES 28600 42187 -6421 7 SOFTWARE LICENSE 696.38 696.38 IS SERVICES /LICENSES 696.38 696.38 28600 42187 -6430 6 MISCELLANEOUS 28600 42187 -6434 7 DUES & SUBSCRIPTIONS 20.00 20.00 MISCELLANEOUS 20.00 20.00 28600 42187 -6440 6 OTHER EXPENSES OTHER CHARGES & SERVICES 802.29- 8,999.63 8,999.63 28600 42187 -6600 5 DEBT SERVICE EXPENDITURES /EXPENSES 7,240.90 77,734.26 77,734.26 REVENUES AND EXPENSES 16,248.20- 2,936.95 2,936.95 AUTO THEFT GRANT 16,248.20- 2,936.95 2,936.95 28600 42188. B 2 COPS GRANT 28600 42188 -4000 3 REVENUES AND EXPENSES 28600 42188 -4001 4 REVENUES 28600 42188 -4300 5 INTERGOVERNMENTAL REVENUE 28600 42188 -4340 6 STATE REVENUE 28600 42188 -4359 7 OTHER STATE GRANTS /AID 34,852.57- 132,472.93- 132,472.93 - STATE REVENUE 34,852.57- 132,472.93- 132,472.93 - INTERGOVERNMENTAL REVENU 34,852.57- 132,472.93- 132,472.93 - REVENUES 34,852.57- 132,472.93- 132,472.93- 28600 42188 -6001 4 EXPENDITURES /EXPENSES 28600 42188 -6099 5 PERSONAL SERVICES 28600 42188 -6100 6 WAGES AND SALARIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 103 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 28600 42188 -6101 7 WAGES & SALARIES -FT EMPLOY 10,108.44 95,213.99 95,213.99 28600 42188 -6102 7 OVERTIME -FT EMPLOYEES 759.92 3,959.51 3,959.51 WAGES AND SALARIES 10, 868.36 99,173.50 99,173.50 28600 42188 -6120 6 RETIREMENT CONTRIBUTIONS 28600 42188 -6123 7 PERA POLICE & FIRE PLAN 1,402.05 12,776.86 12,776.86 28600 42188 -6126 7 MEDICARE CONTRIBUTIONS 168.86 1,518.80 1,518.80 RETIREMENT CONTRIBUT 1,570.91 14,295.66 14,295.66 28600 42188 -6130 6 INSURANCE BENEFITS 28600 42188 -6131 7 CAFETERIA PLAN CONTRIBUTIO 397.23 15,007.88 15,007.88 INSURANCE BENEFITS 397.23 15,007.88 15,007.88 28600 42188 -6150 6 WORKER'S COMPENSATION 28600 42188 -6151 7 WORKER'S COMP INSURANCE 434.22 3,995.89 3,995.89 WORKER'S COMPENSATIO 434.22 3,995.89 3,995.89 PERSONAL SERVICES 13,270.72 132,472.93 132,472.93 28600 42188 -6199 5 SUPPLIES 28600 42188 -6200 6 OFFICE SUPPLIES 28600 42188 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 28600 42188 -6299 5 OTHER CHARGES & SERVICES 28600 42188 -6300 6 PROFESSIONAL SERVICES 28600 42188 -6320 6 COMMUNICATIONS 28600 42188 -6350 6 PRINTING AND DUPLICATING 28600 42188 -6400 6 REPAIR & MAINT SERVICES 28600 42188 -6410 6 RENTALS 28600 42188 -6440 6 OTHER EXPENSES EXPENDITURES /EXPENSES 13,270.72 132,472.93 132,472.93 REVENUES AND EXPENSES 21,581.85 - COPS GRANT 21,581.85- 28600 42195. B 2 POLICE LLEBG GRANTS 28600 42195 -4000 3 REVENUES AND EXPENSES 28600 42195 -4001 4 REVENUES 28600 42195 -4300 5 INTERGOVERNMENTAL REVENUE 28600 42195 -4310 6 FEDERAL REVENUE 28600 42195 -4599 5 MISCELLANEOUS REVENUE 28600 42195 -4600 6 MISCELLANEOUS REVENUE R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 104 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 28600 42195 -4900 5 OTHER FINANCING SOURCES 28600 42195 -6001 4 EXPENDITURES /EXPENSES 28600 42195 -6099 5 PERSONAL SERVICES 28600 42195 -6100 6 WAGES AND SALARIES 28600 42195 -6120 6 RETIREMENT CONTRIBUTIONS 28600 42195 -6150 6 WORKER'S COMPENSATION 28600 42195 -6199 5 SUPPLIES 28600 42195 -6200 6 OFFICE SUPPLIES 28600 42195 -6210 6 OPERATING SUPPLIES 28600 42195 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 28600 42195 -6320 6 COMMUNICATIONS 28600 42195 -6420 6 IS SERVICES /LICENSES /FEES 28600 42195 -6500 5 CAPITAL OUTLAY 28600 42195 -6501 6 CAPITAL OUTLAY 28600 42195 -6600 5 DEBT SERVICE POLICE LLEBG GRANTS 28600 42215. B 2 FIRE GRANTS 28600 42215 -4000 3 REVENUES AND EXPENSES 28600 42215 -4001 4 REVENUES 28600 42215 -4360 6 COUNTY GRANTS 28600 42215 -4599 5 MISCELLANEOUS REVENUE 28600 42215 -4600 6 MISCELLANEOUS REVENUE 28600 42215 -4603 7 INTEREST EARNINGS 29.89- 85.71- 85.71 - MISCELLANEOUS REVENU 29.89- 85.71- 85.71 - MISCELLANEOUS REVENUE 29.89- 85.71- 85.71- 28600 42215 -4900 5 OTHER FINANCING SOURCES REVENUES 29.89- 85.71- 85.71- 28600 42215 -6001 4 EXPENDITURES /EXPENSES 28600 42215 -6199 5 SUPPLIES 28600 42215 -6200 6 OFFICE SUPPLIES 28600 42215 -6210 6 OPERATING SUPPLIES 28600 42215 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 28600 42215 -6299 5 OTHER CHARGES & SERVICES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 105 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 28600 42215 -6400 6 REPAIR & MAINT SERVICES 28600 42215 -6420 6 IS SERVICES /LICENSES /FEES 28600 42215 -6430 6 MISCELLANEOUS 28600 42215 -6440 6 OTHER EXPENSES 28600 42215 -6460 6 CENTRAL GARAGE CHARGES 28600 42215 -6470 6 TRANSFERS AND OTHER USES 28600 42215 -6500 5 CAPITAL OUTLAY 28600 42215 -6501 6 CAPITAL OUTLAY 28600 42215 -6600 5 DEBT SERVICE REVENUES AND EXPENSES 29.89- 85.71- 85.71 - FIRE GRANTS 29.89- 85.71- 85.71- 28600 45015. B 2 NW CABLE COMMUNICATIONS GRANT 28600 45015 -4000 3 REVENUES AND EXPENSES 28600 45015 -4001 4 REVENUES 28600 45015 -4300 5 INTERGOVERNMENTAL REVENUE 28600 45015 -4599 5 MISCELLANEOUS REVENUE 28600 45015 -4600 6 MISCELLANEOUS REVENUE 28600 45015 -4900 5 OTHER FINANCING SOURCES 28600 45015 -6001 4 EXPENDITURES /EXPENSES 28600 45015 -6099 5 PERSONAL SERVICES 28600 45015 -6100 6 WAGES AND SALARIES 28600 45015 -6120 6 RETIREMENT CONTRIBUTIONS 28600 45015 -6150 6 WORKER'S COMPENSATION 28600 45015 -6199 5 SUPPLIES 28600 45015 -6210 6 OPERATING SUPPLIES 28600 45015 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 28600 45015 -6299 5 OTHER CHARGES & SERVICES 28600 45015 -6300 6 PROFESSIONAL SERVICES 28600 45015 -6320 6 COMMUNICATIONS 28600 45015 -6350 6 PRINTING AND DUPLICATING 28600 45015 -6420 6 IS SERVICES /LICENSES /FEES 28600 45015 -6430 6 MISCELLANEOUS 28600 45015 -6440 6 OTHER EXPENSES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 106 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 28600 45015 -6500 5 CAPITAL OUTLAY NW CABLE COMMUNICATIONS GRANT 28600 45020. B 2 RECREATION GRANTS 28600 45020 -4000 3 REVENUES AND EXPENSES 28600 45020 -4001 4 REVENUES 28600 45020 -4340 6 STATE REVENUE 28600 45020 -4399 5 CHARGES FOR SERVICES 28600 45020 -4470 6 CHARGES FOR SERVICES -CARS 28600 45020 -4473 7 CHILDREN RECREATION PROGRA 1,242.50- 1,242.50 - CHARGES FOR SERVICES 1,242.50- 1,242.50- 28600 45020 -4480 6 CHARGES FOR SERVICES -COMM CTR 28600 45020 -4492 7 SPECIAL EVENTS 175.00- 11,160.30- 11,160.30 - CHARGES FOR SERVICES 175.00- 11,160.30- 11,160.30 - CHARGES FOR SERVICES 175.00- 12,402.80- 12,402.80- 28600 45020 -4599 5 MISCELLANEOUS REVENUE 28600 45020 -4600 6 MISCELLANEOUS REVENUE 28600 45020 -4603 7 INTEREST EARNINGS 430.32- 1,131.47- 1,131.47- 28600 45020 -4612 7 DONATIONS & CONTRIBUTIONS 5,674.84- 42,757.73- 42,757.73 - MISCELLANEOUS REVENU 6,105.16- 43,889.20- 43,889.20 - MISCELLANEOUS REVENUE 6,105.16- 43,889.20- 43,889.20- 28600 45020 -4900 5 OTHER FINANCING SOURCES 28600 45020 -4921 6 REFUNDS & REIMBURSEMENTS 94.31- 94.31 - OTHER FINANCING SOURCES 94.31- 94.31 - REVENUES 6,280.16- 56,386.31- 56,386.31- 28600 45020 -6001 4 EXPENDITURES /EXPENSES 28600 45020 -6099 5 PERSONAL SERVICES 28600 45020 -6100 6 WAGES AND SALARIES 28600 45020 -6103 7 WAGES -PART TIME EMPLOYEES 268.69 5,482.07 5,482.07 WAGES AND SALARIES 268.69 5,482.07 5,482.07 28600 45020 -6120 6 RETIREMENT CONTRIBUTIONS 28600 45020 -6122 7 PERA COORDINATED PLAN 11.23 140.26 140.26 28600 45020 -6125 7 FICA 16.66 339.91 339.91 28600 45020 -6126 7 MEDICARE CONTRIBUTIONS 3.91 79.48 79.48 RETIREMENT CONTRIBUT 31.80 559.65 559.65 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 107 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 28600 45020 -6150 6 WORKER'S COMPENSATION 28600 45020 -6151 7 WORKER'S COMP INSURANCE 3.77 74.26 74.26 WORKER'S COMPENSATIO 3.77 74.26 74.26 PERSONAL SERVICES 304.26 6,115.98 6,115.98 28600 45020 -6199 5 SUPPLIES 28600 45020 -6210 6 OPERATING SUPPLIES 28600 45020 -6219 7 GENERAL OPERATING SUPPLIES 329.21 8,876.19 8,876.19 OPERATING SUPPLIES 329.21 8,876.19 8,876.19 28600 45020 -6220 6 REPAIR & MAINT SUPPLIES 28600 45020 -6242 7 MINOR EQUIPMENT 425.45 425.45 425.45 REPAIR & MAINT SUPPL 425.45 425.45 425.45 SUPPLIES 754.66 9,301.64 9,301.64 28600 45020 -6299 5 OTHER CHARGES & SERVICES 28600 45020 -6300 6 PROFESSIONAL SERVICES 28600 45020 -6307 7 PROFESSIONAL SERVICES 225.00 1,439.00 1,439.00 PROFESSIONAL SERVICE 225.00 1,439.00 1,439.00 28600 45020 -6320 6 COMMUNICATIONS 28600 45020 -6330 6 TRANSPORTATION 28600 45020 -6340 6 ADVERTISING 28600 45020 -6349 7 OTHER ADVERTISING 160.00 160.00 ADVERTISING 160.00 160.00 28600 45020 -6350 6 PRINTING AND DUPLICATING 28600 45020 -6410 6 RENTALS 28600 45020 -6430 6 MISCELLANEOUS 28600 45020 -6431 7 SPECIAL EVENTS 12,478.33 12,478.33 28600 45020 -6433 7 MEETING EXPENSES 717.21 717.21 MISCELLANEOUS 13,195.54 13,195.54 28600 45020 -6440 6 OTHER EXPENSES 28600 45020 -6449 7 OTHER CONTRACTUAL SERVICE 12,027.17 12,027.17 OTHER EXPENSES 12,027.17 12,027.17 OTHER CHARGES & SERVICES 225.00 26,821.71 26,821.71 28600 45020 -6600 5 DEBT SERVICE REVENUES AND EXPENSES 4,996.24- 14,146.98- 14,146.98 - RECREATION GRANTS 4,996.24- 14,146.98- 14,146.98- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 108 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 28600 45116. B 2 AFTER SCHOOL GRANTS 28600 45116 -1320 5 DUE FROM OTHER GOVT UNITS 28600 45116 -4000 3 REVENUES AND EXPENSES 28600 45116 -4001 4 REVENUES 28600 45116 -4300 5 INTERGOVERNMENTAL REVENUE 28600 45116 -4340 6 STATE REVENUE 28600 45116 -4599 5 MISCELLANEOUS REVENUE 28600 45116 -4600 6 MISCELLANEOUS REVENUE 28600 45116 -4900 5 OTHER FINANCING SOURCES 28600 45116 -6001 4 EXPENDITURES /EXPENSES 28600 45116 -6099 5 PERSONAL SERVICES 28600 45116 -6100 6 WAGES AND SALARIES 28600 45116 -6120 6 RETIREMENT CONTRIBUTIONS 28600 45116 -6150 6 WORKER'S COMPENSATION 28600 45116 -6199 5 SUPPLIES 28600 45116 -6210 6 OPERATING SUPPLIES 28600 45116 -6299 5 OTHER CHARGES & SERVICES 28600 45116 -6300 6 PROFESSIONAL SERVICES 28600 45116 -6320 6 COMMUNICATIONS 28600 45116 -6350 6 PRINTING AND DUPLICATING 28600 45116 -6430 6 MISCELLANEOUS 28600 45116 -6490 6 OTHER MISC COSTS /EXPENSES 28600 45116 -6600 5 DEBT SERVICE AFTER SCHOOL GRANTS 28600 46315. B 2 LITTLE ASIA DEVELOPMENT 28600 46315 -4900 5 OTHER FINANCING SOURCES 28600 46315 -6001 4 EXPENDITURES /EXPENSES 28600 46315 -6099 5 PERSONAL SERVICES 28600 46315 -6100 6 WAGES AND SALARIES 28600 46315 -6120 6 RETIREMENT CONTRIBUTIONS 28600 46315 -6150 6 WORKER'S COMPENSATION 28600 46315 -6300 6 PROFESSIONAL SERVICES 28600 46315 -6600 5 DEBT SERVICE R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 109 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance LITTLE ASIA DEVELOPMENT CITY INITIATIVES GRANT FUND R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 110 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 29000 29000. A 1 CENTENNIAL CELEBRATION COMM 29000 29000. B 2 CENTENNIAL CELEBRATION COMM 29000 29000 -1000 3 ASSETS 29000 29000 -1001 4 CURRENT ASSETS 29000 29000 -1095 5 POOLED CASH & INVESTMENTS 25.58 4,792.40 4,792.40 29000 29000 -1200 5 ACCOUNTS RECEIVABLE 29000 29000 -1300 5 DUE FROM OTHER FUNDS 29000 29000 -1320 5 DUE FROM OTHER GOVT UNITS 29000 29000 -1500 5 PREPAID ITEMS CURRENT ASSETS 25.58 4,792.40 4,792.40 ASSETS 25.58 4,792.40 4,792.40 29000 29000 -2000 3 LIABILITIES 29000 29000 -2001 4 CURRENT LIABILITIES 29000 29000 -2010 5 ACCOUNTS PAYABLE 29000 29000 -2100 5 SALARIES & BENEFITS PAYABLE 29000 29000 -3000 3 FUND EQUITY 29000 29000 -3501 4 FUND BALANCE 29000 29000 -3510 5 RESERVED FUND BALANCE CENTENNIAL CELEBRATION COMM 25.58 4,792.40 4,792.40 29000 45130. B 2 CENTENNIAL CELEBRATION COMM 29000 45130 -4000 3 REVENUES AND EXPENSES 29000 45130 -4001 4 REVENUES 29000 45130 -4399 5 CHARGES FOR SERVICES 29000 45130 -4480 6 CHARGES FOR SERVICES -COMM CTR 29000 45130 -4599 5 MISCELLANEOUS REVENUE 29000 45130 -4600 6 MISCELLANEOUS REVENUE 29000 45130 -4603 7 INTEREST EARNINGS 18.31- 25.91- 25.91- 29000 45130 -4605 7 UNREALIZED INVESTMENT GAIN 7.27- 7.27- 7.27 - MISCELLANEOUS REVENU 25.58- 33.18- 33.18 - MISCELLANEOUS REVENUE 25.58- 33.18- 33.18- 29000 45130 -4900 5 OTHER FINANCING SOURCES 29000 45130 -4915 6 TRANSFERS IN 5,000.00- 5,000.00 - OTHER FINANCING SOURCES 5,000.00- 5,000.00 - REVENUES 25.58- 5,033.18- 5,033.18- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 111 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 29000 45130 -6001 4 EXPENDITURES /EXPENSES 29000 45130 -6199 5 SUPPLIES 29000 45130 -6210 6 OPERATING SUPPLIES 29000 45130 -6219 7 GENERAL OPERATING SUPPLIES 27.09 27.09 OPERATING SUPPLIES 27.09 27.09 SUPPLIES 27.09 27.09 29000 45130 -6299 5 OTHER CHARGES & SERVICES 29000 45130 -6320 6 COMMUNICATIONS 29000 45130 -6322 7 POSTAGE 55.00 55.00 COMMUNICATIONS 55.00 55.00 29000 45130 -6330 6 TRANSPORTATION 29000 45130 -6340 6 ADVERTISING 29000 45130 -6350 6 PRINTING AND DUPLICATING 29000 45130 -6351 7 PRINTING 158.69 158.69 PRINTING AND DUPLICA 158.69 158.69 29000 45130 -6360 6 INSURANCE 29000 45130 -6410 6 RENTALS 29000 45130 -6430 6 MISCELLANEOUS 29000 45130 -6440 6 OTHER EXPENSES OTHER CHARGES & SERVICES 213.69 213.69 EXPENDITURES /EXPENSES 240.78 240.78 REVENUES AND EXPENSES 25.58- 4,792.40- 4,792.40 - CENTENNIAL CELEBRATION COMM 25.58- 4,792.40- 4,792.40 - CENTENNIAL CELEBRATION COMM R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 112 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 30100 30100. A 1 GO IMPROVEMENT BONDS -1994B 30100 30100. B 2 GO IMPROVEMENT BONDS -1994B 30100 30100 -1000 3 ASSETS 30100 30100 -1001 4 CURRENT ASSETS 30100 30100 -1005 5 CASH AND CASH EQUIVALENTS 30100 30100 -1200 5 ACCOUNTS RECEIVABLE 30100 30100 -1250 5 TAXES RECEIVABLE 30100 30100 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30100 30100 -1300 5 DUE FROM OTHER FUNDS 30100 30100 -1320 5 DUE FROM OTHER GOVT UNITS 30100 30100 -2000 3 LIABILITIES 30100 30100 -2001 4 CURRENT LIABILITIES 30100 30100 -2010 5 ACCOUNTS PAYABLE 30100 30100 -2400 5 DEFERRED REVENUE 30100 30100 -2701 5 LONG TERM DEBT 30100 30100 -2720 6 BONDS PAYABLE 30100 30100 -3000 3 FUND EQUITY 30100 30100 -3001 4 CONTRIBUTED CAPITAL 30100 30100 -3501 4 FUND BALANCE 30100 30100 -3510 5 RESERVED FUND BALANCE GO IMPROVEMENT BONDS -1994B 30100 47511. B 2 1994B -GO IMPROVEMENT BONDS 30100 47511 -4000 3 REVENUES AND EXPENSES 30100 47511 -4001 4 REVENUES 30100 47511 -4050 5 TAXES 30100 47511 -4100 6 AD VALOREM TAXES 30100 47511 -4599 5 MISCELLANEOUS REVENUE 30100 47511 -4600 6 MISCELLANEOUS REVENUE 30100 47511 -4900 5 OTHER FINANCING SOURCES 30100 47511 -6001 4 EXPENDITURES /EXPENSES 30100 47511 -6600 5 DEBT SERVICE 1994B -GO IMPROVEMENT BONDS GO IMPROVEMENT BONDS -1994B R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 113 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 30200 30200. A 1 GO IMPROVEMENT BONDS -1995B 30200 30200. B 2 GO IMPROVEMENT BONDS -1995B 30200 30200 -1000 3 ASSETS 30200 30200 -1001 4 CURRENT ASSETS 30200 30200 -1005 5 CASH AND CASH EQUIVALENTS 30200 30200 -1200 5 ACCOUNTS RECEIVABLE 30200 30200 -1250 5 TAXES RECEIVABLE 30200 30200 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30200 30200 -1300 5 DUE FROM OTHER FUNDS 30200 30200 -1320 5 DUE FROM OTHER GOVT UNITS 30200 30200 -2000 3 LIABILITIES 30200 30200 -2001 4 CURRENT LIABILITIES 30200 30200 -2010 5 ACCOUNTS PAYABLE 30200 30200 -2400 5 DEFERRED REVENUE 30200 30200 -2701 5 LONG TERM DEBT 30200 30200 -2720 6 BONDS PAYABLE 30200 30200 -3000 3 FUND EQUITY 30200 30200 -3001 4 CONTRIBUTED CAPITAL 30200 30200 -3501 4 FUND BALANCE 30200 30200 -3510 5 RESERVED FUND BALANCE GO IMPROVEMENT BONDS -1995B 30200 47512. B 2 1995B -GO IMPROVEMENT BONDS 30200 47512 -4000 3 REVENUES AND EXPENSES 30200 47512 -4001 4 REVENUES 30200 47512 -4050 5 TAXES 30200 47512 -4100 6 AD VALOREM TAXES 30200 47512 -4599 5 MISCELLANEOUS REVENUE 30200 47512 -4600 6 MISCELLANEOUS REVENUE 30200 47512 -4900 5 OTHER FINANCING SOURCES 30200 47512 -6001 4 EXPENDITURES /EXPENSES 30200 47512 -6600 5 DEBT SERVICE 1995B -GO IMPROVEMENT BONDS GO IMPROVEMENT BONDS -1995B R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 114 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 30300 30300. A 1 GO IMPROVEMENT BONDS -1996A 30300 30300. B 2 GO IMPROVEMENT BONDS -1996A 30300 30300 -1000 3 ASSETS 30300 30300 -1001 4 CURRENT ASSETS 30300 30300 -1005 5 CASH AND CASH EQUIVALENTS 30300 30300 -1200 5 ACCOUNTS RECEIVABLE 30300 30300 -1250 5 TAXES RECEIVABLE 30300 30300 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30300 30300 -1300 5 DUE FROM OTHER FUNDS 30300 30300 -1320 5 DUE FROM OTHER GOVT UNITS 30300 30300 -2000 3 LIABILITIES 30300 30300 -2001 4 CURRENT LIABILITIES 30300 30300 -2010 5 ACCOUNTS PAYABLE 30300 30300 -2400 5 DEFERRED REVENUE 30300 30300 -2701 5 LONG TERM DEBT 30300 30300 -2720 6 BONDS PAYABLE 30300 30300 -3000 3 FUND EQUITY 30300 30300 -3001 4 CONTRIBUTED CAPITAL 30300 30300 -3501 4 FUND BALANCE 30300 30300 -3510 5 RESERVED FUND BALANCE GO IMPROVEMENT BONDS -1996A 30300 47513. B 2 1996A -GO IMPROVEMENT BONDS 30300 47513 -4000 3 REVENUES AND EXPENSES 30300 47513 -4001 4 REVENUES 30300 47513 -4050 5 TAXES 30300 47513 -4100 6 AD VALOREM TAXES 30300 47513 -4599 5 MISCELLANEOUS REVENUE 30300 47513 -4600 6 MISCELLANEOUS REVENUE 30300 47513 -4900 5 OTHER FINANCING SOURCES 30300 47513 -6001 4 EXPENDITURES /EXPENSES 30300 47513 -6600 5 DEBT SERVICE 1996A -GO IMPROVEMENT BONDS GO IMPROVEMENT BONDS -1996A R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 115 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 30400 30400. A 1 GO IMPROVEMENT BONDS -1997A 30400 30400. B 2 GO IMPROVEMENT BONDS -1997A 30400 30400 -1000 3 ASSETS 30400 30400 -1001 4 CURRENT ASSETS 30400 30400 -1005 5 CASH AND CASH EQUIVALENTS 30400 30400 -1095 5 POOLED CASH & INVESTMENTS 408,024.92 408,024.92- 30400 30400 -1200 5 ACCOUNTS RECEIVABLE 30400 30400 -1250 5 TAXES RECEIVABLE 30400 30400 -1255 6 TAXES RECEIVABLE- CURRENT 258.03 258.03- 30400 30400 -1265 6 TAXES RECEIVABLE- DELINQUENT 16,909.97 16,909.97 - TAXES RECEIVABLE 17,168.00 17,168.00- 30400 30400 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30400 30400 -1275 6 SPEC ASSESS REC- CURRENT 764.18 764.18- 30400 30400 -1285 6 SPEC ASSESS REC- DELINQUENT 4,304.88 4,304.88 - SPECIAL ASSESSMENTS RECE 5,069.06 5,069.06- 30400 30400 -1300 5 DUE FROM OTHER FUNDS 30400 30400 -1320 5 DUE FROM OTHER GOVT UNITS CURRENT ASSETS 430,261.98 430,261.98 - ASSETS 430,261.98 430,261.98- 30400 30400 -2000 3 LIABILITIES 30400 30400 -2001 4 CURRENT LIABILITIES 30400 30400 -2010 5 ACCOUNTS PAYABLE 30400 30400 -2400 5 DEFERRED REVENUE 30400 30400 -2410 6 DEFERRED REVENUE -TAXES 16,909.97- 16,909.97 30400 30400 -2420 6 DEFERRED REVENUE -SPEC ASSESS 4,304.88- 4,304.88 DEFERRED REVENUE 21,214.85- 21,214.85 30400 30400 -2701 5 LONG TERM DEBT 30400 30400 -2720 6 BONDS PAYABLE CURRENT LIABILITIES 21,214.85- 21,214.85 LIABILITIES 21,214.85- 21,214.85 30400 30400 -3000 3 FUND EQUITY 30400 30400 -3001 4 CONTRIBUTED CAPITAL 30400 30400 -3501 4 FUND BALANCE 30400 30400 -3510 5 RESERVED FUND BALANCE R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 116 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 30400 30400 -3520 6 FUND BALANCE RES FOR DEBT SERV 409,047.13- 409,047.13 - RESERVED FUND BALANCE 409,047.13- 409,047.13 - FUND BALANCE 409,047.13- 409,047.13 - FUND EQUITY 409,047.13- 409,047.13 - GO IMPROVEMENT BONDS -1997A 409,047.13- 409,047.13- 30400 47514. B 2 1997A -GO IMPROVEMENT BONDS 30400 47514 -4000 3 REVENUES AND EXPENSES 30400 47514 -4001 4 REVENUES 30400 47514 -4050 5 TAXES 30400 47514 -4100 6 AD VALOREM TAXES 30400 47514 -4599 5 MISCELLANEOUS REVENUE 30400 47514 -4600 6 MISCELLANEOUS REVENUE 30400 47514 -4603 7 INTEREST EARNINGS 4,139.37- 4,139.37 - MISCELLANEOUS REVENU 4,139.37- 4,139.37 - MISCELLANEOUS REVENUE 4,139.37- 4,139.37- 30400 47514 -4900 5 OTHER FINANCING SOURCES 30400 47514 - 4915 -7 6 TRANSFERS IN FROM DEBT SERV FD 310,541.96 310,541.96 OTHER FINANCING SOURCES 310,541.96 310,541.96 REVENUES 306,402.59 306,402.59 30400 47514 -6001 4 EXPENDITURES /EXPENSES 30400 47514 -6600 5 DEBT SERVICE 30400 47514 -6601 6 BOND PRINCIPAL 100,000.00 100,000.00 30400 47514 -6611 6 BOND INTEREST 2,325.00 2,325.00 30400 47514 -6621 6 PAYING AGENT /OTHER FEES 319.54 319.54 DEBT SERVICE 102,644.54 102,644.54 EXPENDITURES /EXPENSES 102,644.54 102,644.54 REVENUES AND EXPENSES 409,047.13 409,047.13 1997A -GO IMPROVEMENT BONDS 409,047.13 409,047.13 GO IMPROVEMENT BONDS -1997A R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 117 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 30500 30500. A 1 GO BLDG BONDS -POL & FIRE -1997B 30500 30500. B 2 GO BLDG BONDS -POL &FIRE -19978 30500 30500 -1000 3 ASSETS 30500 30500 -1001 4 CURRENT ASSETS 30500 30500 -1005 5 CASH AND CASH EQUIVALENTS 30500 30500 -1200 5 ACCOUNTS RECEIVABLE 30500 30500 -1250 5 TAXES RECEIVABLE 30500 30500 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30500 30500 -1300 5 DUE FROM OTHER FUNDS 30500 30500 -1320 5 DUE FROM OTHER GOVT UNITS 30500 30500 -2000 3 LIABILITIES 30500 30500 -2001 4 CURRENT LIABILITIES 30500 30500 -2010 5 ACCOUNTS PAYABLE 30500 30500 -2400 5 DEFERRED REVENUE 30500 30500 -2701 5 LONG TERM DEBT 30500 30500 -2720 6 BONDS PAYABLE 30500 30500 -3000 3 FUND EQUITY 30500 30500 -3001 4 CONTRIBUTED CAPITAL 30500 30500 -3501 4 FUND BALANCE 30500 30500 -3510 5 RESERVED FUND BALANCE GO BLDG BONDS -POL &FIRE -19978 30500 47515. B 2 1997B -GO BLDG BONDS 30500 47515 -4000 3 REVENUES AND EXPENSES 30500 47515 -4001 4 REVENUES 30500 47515 -4050 5 TAXES 30500 47515 -4100 6 AD VALOREM TAXES 30500 47515 -4599 5 MISCELLANEOUS REVENUE 30500 47515 -4600 6 MISCELLANEOUS REVENUE 30500 47515 -4900 5 OTHER FINANCING SOURCES 30500 47515 -6001 4 EXPENDITURES /EXPENSES 30500 47515 -6470 6 TRANSFERS AND OTHER USES 30500 47515 -6600 5 DEBT SERVICE 1997B -GO BLDG BONDS R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 118 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance GO BLDG BONDS -POL & FIRE -1997B R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 119 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 30600 30600. A 1 GO STATE AID RD REF BOND -1998B 30600 30600. B 2 GO STATE AID RD REF BOND -1998B 30600 30600 -1000 3 ASSETS 30600 30600 -1001 4 CURRENT ASSETS 30600 30600 -1005 5 CASH AND CASH EQUIVALENTS 30600 30600 -1020 6 MONEY MARKET FUNDS 30600 30600 -1200 5 ACCOUNTS RECEIVABLE 30600 30600 -1250 5 TAXES RECEIVABLE 30600 30600 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30600 30600 -1300 5 DUE FROM OTHER FUNDS 30600 30600 -1320 5 DUE FROM OTHER GOVT UNITS 30600 30600 -2000 3 LIABILITIES 30600 30600 -2001 4 CURRENT LIABILITIES 30600 30600 -2010 5 ACCOUNTS PAYABLE 30600 30600 -2400 5 DEFERRED REVENUE 30600 30600 -2701 5 LONG TERM DEBT 30600 30600 -2720 6 BONDS PAYABLE 30600 30600 -3000 3 FUND EQUITY 30600 30600 -3001 4 CONTRIBUTED CAPITAL 30600 30600 -3501 4 FUND BALANCE 30600 30600 -3510 5 RESERVED FUND BALANCE GO STATE AID RD REF BOND -1998B 30600 47517. B 2 1998B -MSA BONDS 30600 47517 -4000 3 REVENUES AND EXPENSES 30600 47517 -4001 4 REVENUES 30600 47517 -4050 5 TAXES 30600 47517 -4100 6 AD VALOREM TAXES 30600 47517 -4300 5 INTERGOVERNMENTAL REVENUE 30600 47517 -4340 6 STATE REVENUE 30600 47517 -4599 5 MISCELLANEOUS REVENUE 30600 47517 -4600 6 MISCELLANEOUS REVENUE 30600 47517 -4900 5 OTHER FINANCING SOURCES 30600 47517 -6001 4 EXPENDITURES /EXPENSES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 120 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 30600 47517 -6600 5 DEBT SERVICE 1998B -MSA BONDS GO STATE AID RD REF BOND -1998B R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 121 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 30700 30700. A 1 GO IMPROVEMENT BONDS -1998A 30700 30700. B 2 GO IMPROVEMENT BONDS -1998A 30700 30700 -1000 3 ASSETS 30700 30700 -1001 4 CURRENT ASSETS 30700 30700 -1005 5 CASH AND CASH EQUIVALENTS 30700 30700 -1095 5 POOLED CASH & INVESTMENTS 267,702.67 29,687.57 268,202.31 535,904.98 30700 30700 -1200 5 ACCOUNTS RECEIVABLE 30700 30700 -1250 5 TAXES RECEIVABLE 30700 30700 -1255 6 TAXES RECEIVABLE- CURRENT 116.00 116.00 116.00 30700 30700 -1265 6 TAXES RECEIVABLE- DELINQUENT 874.20- 16,035.77 16,035.77 TAXES RECEIVABLE 758.20- 16,151.77 16,151.77 30700 30700 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30700 30700 -1275 6 SPEC ASSESS REC- CURRENT 936.17 596.38 339.79- 596.38 30700 30700 -1285 6 SPEC ASSESS REC- DELINQUENT 1,067.01 1,509.02- 2,795.86 3,862.87 30700 30700 -1290 6 SPEC ASSESS REC- DEFERRED 50,153.07 50,153.07- 50,153.07 - SPECIAL ASSESSMENTS RECE 52,156.25 51,065.71- 47,697.00- 4,459.25 30700 30700 -1300 5 DUE FROM OTHER FUNDS 30700 30700 -1320 5 DUE FROM OTHER GOVT UNITS CURRENT ASSETS 319,858.92 22,136.34- 236,657.08 556,516.00 ASSETS 319,858.92 22,136.34- 236,657.08 556,516.00 30700 30700 -2000 3 LIABILITIES 30700 30700 -2001 4 CURRENT LIABILITIES 30700 30700 -2010 5 ACCOUNTS PAYABLE 30700 30700 -2400 5 DEFERRED REVENUE 30700 30700 -2410 6 DEFERRED REVENUE -TAXES 874.20 16,035.77- 16,035.77- 30700 30700 -2420 6 DEFERRED REVENUE -SPEC ASSESS 51,220.08- 51,662.09 47,357.21 3,862.87 - DEFERRED REVENUE 51,220.08- 52,536.29 31,321.44 19,898.64- 30700 30700 -2701 5 LONG TERM DEBT 30700 30700 -2720 6 BONDS PAYABLE CURRENT LIABILITIES 51,220.08- 52,536.29 31,321.44 19,898.64 - LIABILITIES 51,220.08- 52,536.29 31,321.44 19,898.64- 30700 30700 -3000 3 FUND EQUITY 30700 30700 -3001 4 CONTRIBUTED CAPITAL 30700 30700 -3501 4 FUND BALANCE R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 122 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 30700 30700 -3510 5 RESERVED FUND BALANCE 30700 30700 -3520 6 FUND BALANCE RES FOR DEBT SERV 268,638.84- 268,638.84 - RESERVED FUND BALANCE 268,638.84- 268,638.84 - FUND BALANCE 268,638.84- 268,638.84 - FUND EQUITY 268,638.84- 268,638.84 - GO IMPROVEMENT BONDS -1998A 30,399.95 267,978.52 267,978.52 30700 47516. B 2 1998A -GO IMPROVEMENT BONDS 30700 47516 -4000 3 REVENUES AND EXPENSES 30700 47516 -4001 4 REVENUES 30700 47516 -4050 5 TAXES 30700 47516 -4100 6 AD VALOREM TAXES 30700 47516 -4120 7 DELINQUENT AD VALOREM TAXE 304.40- 606.02- 606.02 - AD VALOREM TAXES 304.40- 606.02- 606.02 - TAXES 304.40- 606.02- 606.02- 30700 47516 -4599 5 MISCELLANEOUS REVENUE 30700 47516 -4600 6 MISCELLANEOUS REVENUE 30700 47516 -4601 7 SPECIAL ASSESSMENTS 27,235.08- 55,159.53- 55,159.53- 30700 47516 -4603 7 INTEREST EARNINGS 2,047.34- 7,677.93- 7,677.93- 30700 47516 -4605 7 UNREALIZED INVESTMENT GAIN 813.13- 813.13- 813.13 - MISCELLANEOUS REVENU 30,095.55- 63,650.59- 63,650.59 - MISCELLANEOUS REVENUE 30,095.55- 63,650.59- 63,650.59- 30700 47516 -4900 5 OTHER FINANCING SOURCES 30700 47516- 4915 -7 6 TRANSFERS IN FROM DEBT SERV FD 310,541.96- 310,541.96 - OTHER FINANCING SOURCES 310,541.96- 310,541.96 - REVENUES 30,399.95- 374,798.57- 374,798.57- 30700 47516 -6001 4 EXPENDITURES /EXPENSES 30700 47516 -6600 5 DEBT SERVICE 30700 47516 -6601 6 BOND PRINCIPAL 100,000.00 100,000.00 30700 47516 -6611 6 BOND INTEREST 6,065.00 6,065.00 30700 47516 -6621 6 PAYING AGENT /OTHER FEES 755.05 755.05 DEBT SERVICE 106,820.05 106,820.05 EXPENDITURES /EXPENSES 106,820.05 106,820.05 REVENUES AND EXPENSES 30,399.95- 267,978.52- 267,978.52 - 1998A-GO IMPROVEMENT BONDS 30,399.95- 267,978.52- 267,978.52 - GO IMPROVEMENT BONDS -1998A R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 123 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 30800 30800. A 1 GO IMPROVEMENT BONDS -1999A 30800 30800. B 2 GO IMPROVEMENT BONDS -1999A 30800 30800 -1000 3 ASSETS 30800 30800 -1001 4 CURRENT ASSETS 30800 30800 -1005 5 CASH AND CASH EQUIVALENTS 30800 30800 -1095 5 POOLED CASH & INVESTMENTS 302,703.26 58,764.69 53,017.79- 249,685.47 30800 30800 -1200 5 ACCOUNTS RECEIVABLE 30800 30800 -1250 5 TAXES RECEIVABLE 30800 30800 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30800 30800 -1275 6 SPEC ASSESS REC- CURRENT 366.77 311.36 55.41- 311.36 30800 30800 -1285 6 SPEC ASSESS REC- DELINQUENT 4,666.76 1,548.49 1,548.49 6,215.25 30800 30800 -1290 6 SPEC ASSESS REC- DEFERRED 209,216.01 106,033.58- 106,033.58- 103,182.43 SPECIAL ASSESSMENTS RECE 214,249.54 104,173.73- 104,540.50- 109,709.04 30800 30800 -1300 5 DUE FROM OTHER FUNDS 30800 30800 -1320 5 DUE FROM OTHER GOVT UNITS CURRENT ASSETS 516,952.80 45,409.04- 157,558.29- 359,394.51 ASSETS 516,952.80 45,409.04- 157,558.29- 359,394.51 30800 30800 -2000 3 LIABILITIES 30800 30800 -2001 4 CURRENT LIABILITIES 30800 30800 -2010 5 ACCOUNTS PAYABLE 30800 30800 -2400 5 DEFERRED REVENUE 30800 30800 -2420 6 DEFERRED REVENUE -SPEC ASSESS 213,882.77- 104,485.09 104,485.09 109,397.68 - DEFERRED REVENUE 213,882.77- 104,485.09 104,485.09 109,397.68- 30800 30800 -2701 5 LONG TERM DEBT 30800 30800 -2720 6 BONDS PAYABLE CURRENT LIABILITIES 213,882.77- 104,485.09 104,485.09 109,397.68 - LIABILITIES 213,882.77- 104,485.09 104,485.09 109,397.68- 30800 30800 -3000 3 FUND EQUITY 30800 30800 -3001 4 CONTRIBUTED CAPITAL 30800 30800 -3501 4 FUND BALANCE 30800 30800 -3510 5 RESERVED FUND BALANCE 30800 30800 -3520 6 FUND BALANCE RES FOR DEBT SERV 303,070.03- 303,070.03 - RESERVED FUND BALANCE 303,070.03- 303,070.03 - FUND BALANCE 303,070.03- 303,070.03- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 124 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance FUND EQUITY 303,070.03- 303,070.03 - GO IMPROVEMENT BONDS -1999A 59,076.05 53,073.20- 53,073.20- 30800 47518. B 2 1999A -GO IMPROVEMENT BONDS 30800 47518 -4000 3 REVENUES AND EXPENSES 30800 47518 -4001 4 REVENUES 30800 47518 -4050 5 TAXES 30800 47518 -4100 6 AD VALOREM TAXES 30800 47518 -4599 5 MISCELLANEOUS REVENUE 30800 47518 -4600 6 MISCELLANEOUS REVENUE 30800 47518 -4601 7 SPECIAL ASSESSMENTS 57,720.05- 117,381.31- 117,381.31- 30800 47518 -4603 7 INTEREST EARNINGS 953.88- 4,091.67- 4,091.67- 30800 47518 -4605 7 UNREALIZED INVESTMENT GAIN 378.85- 378.85- 378.85- 30800 47518 -4607 7 SPEC ASSESS INTEREST 23.27- 23.27- 23.27 - MISCELLANEOUS REVENU 59,076.05- 121,875.10- 121,875.10 - MISCELLANEOUS REVENUE 59,076.05- 121,875.10- 121,875.10- 30800 47518 -4900 5 OTHER FINANCING SOURCES REVENUES 59,076.05- 121,875.10- 121,875.10- 30800 47518 -6001 4 EXPENDITURES /EXPENSES 30800 47518 -6600 5 DEBT SERVICE 30800 47518 -6601 6 BOND PRINCIPAL 155,000.00 155,000.00 30800 47518 -6611 6 BOND INTEREST 18,815.00 18,815.00 30800 47518 -6621 6 PAYING AGENT /OTHER FEES 1,133.30 1,133.30 DEBT SERVICE 174,948.30 174,948.30 EXPENDITURES /EXPENSES 174,948.30 174,948.30 REVENUES AND EXPENSES 59,076.05- 53,073.20 53,073.20 1999A -GO IMPROVEMENT BONDS 59,076.05- 53,073.20 53,073.20 GO IMPROVEMENT BONDS -1999A R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 125 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 30900 30900. A 1 GO IMPROVEMENT BONDS -2000A 30900 30900. B 2 GO IMPROVEMENT BONDS -2000A 30900 30900 -1000 3 ASSETS 30900 30900 -1001 4 CURRENT ASSETS 30900 30900 -1005 5 CASH AND CASH EQUIVALENTS 30900 30900 -1095 5 POOLED CASH & INVESTMENTS 500,876.07 23,628.98 26,042.66- 474,833.41 30900 30900 -1200 5 ACCOUNTS RECEIVABLE 30900 30900 -1250 5 TAXES RECEIVABLE 30900 30900 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 30900 30900 -1275 6 SPEC ASSESS REC- CURRENT 186.46 699.51 513.05 699.51 30900 30900 -1285 6 SPEC ASSESS REC- DELINQUENT 1,501.80 599.14- 599.14- 902.66 30900 30900 -1290 6 SPEC ASSESS REC- DEFERRED 103,682.70 36,872.90- 36,872.90- 66,809.80 SPECIAL ASSESSMENTS RECE 105,370.96 36,772.53- 36,958.99- 68,411.97 30900 30900 -1300 5 DUE FROM OTHER FUNDS 30900 30900 -1320 5 DUE FROM OTHER GOVT UNITS CURRENT ASSETS 606,247.03 13,143.55- 63,001.65- 543,245.38 ASSETS 606,247.03 13,143.55- 63,001.65- 543,245.38 30900 30900 -2000 3 LIABILITIES 30900 30900 -2001 4 CURRENT LIABILITIES 30900 30900 -2010 5 ACCOUNTS PAYABLE 30900 30900 -2400 5 DEFERRED REVENUE 30900 30900 -2420 6 DEFERRED REVENUE -SPEC ASSESS 105,184.50- 37,472.04 37,472.04 67,712.46 - DEFERRED REVENUE 105,184.50- 37,472.04 37,472.04 67,712.46- 30900 30900 -2701 5 LONG TERM DEBT 30900 30900 -2720 6 BONDS PAYABLE CURRENT LIABILITIES 105,184.50- 37,472.04 37,472.04 67,712.46 - LIABILITIES 105,184.50- 37,472.04 37,472.04 67,712.46- 30900 30900 -3000 3 FUND EQUITY 30900 30900 -3001 4 CONTRIBUTED CAPITAL 30900 30900 -3501 4 FUND BALANCE 30900 30900 -3510 5 RESERVED FUND BALANCE 30900 30900 -3520 6 FUND BALANCE RES FOR DEBT SERV 501,062.53- 501,062.53 - RESERVED FUND BALANCE 501,062.53- 501,062.53 - FUND BALANCE 501,062.53- 501,062.53- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 126 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance FUND EQUITY 501,062.53- 501,062.53 - GO IMPROVEMENT BONDS -2000A 24,328.49 25,529.61- 25,529.61- 30900 47519. B 2 2000A -GO IMPROVEMENT BONDS 30900 47519 -4000 3 REVENUES AND EXPENSES 30900 47519 -4001 4 REVENUES 30900 47519 -4050 5 TAXES 30900 47519 -4100 6 AD VALOREM TAXES 30900 47519 -4599 5 MISCELLANEOUS REVENUE 30900 47519 -4600 6 MISCELLANEOUS REVENUE 30900 47519 -4601 7 SPECIAL ASSESSMENTS 21,794.00- 45,608.49- 45,608.49- 30900 47519 -4603 7 INTEREST EARNINGS 1,814.02- 10,584.73- 10,584.73- 30900 47519 -4605 7 UNREALIZED INVESTMENT GAIN 720.47- 720.47- 720.47 - MISCELLANEOUS REVENU 24,328.49- 56,913.69- 56,913.69 - MISCELLANEOUS REVENUE 24,328.49- 56,913.69- 56,913.69- 30900 47519 -4900 5 OTHER FINANCING SOURCES REVENUES 24,328.49- 56,913.69- 56,913.69- 30900 47519 -6001 4 EXPENDITURES /EXPENSES 30900 47519 -6600 5 DEBT SERVICE 30900 47519 -6601 6 BOND PRINCIPAL 70,000.00 70,000.00 30900 47519 -6611 6 BOND INTEREST 11,340.00 11,340.00 30900 47519 -6621 6 PAYING AGENT /OTHER FEES 1,103.30 1,103.30 DEBT SERVICE 82,443.30 82,443.30 EXPENDITURES /EXPENSES 82,443.30 82,443.30 REVENUES AND EXPENSES 24,328.49- 25,529.61 25,529.61 2000A -GO IMPROVEMENT BONDS 24,328.49- 25,529.61 25,529.61 GO IMPROVEMENT BONDS -2000A R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 127 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 31000 31000. A 1 GO IMPROVEMENT BONDS -2001A 31000 31000. B 2 GO IMPROVEMENT BONDS -2001A 31000 31000 -1000 3 ASSETS 31000 31000 -1001 4 CURRENT ASSETS 31000 31000 -1005 5 CASH AND CASH EQUIVALENTS 31000 31000 -1095 5 POOLED CASH & INVESTMENTS 348,871.79 21,221.90 34,768.26- 314,103.53 31000 31000 -1200 5 ACCOUNTS RECEIVABLE 31000 31000 -1250 5 TAXES RECEIVABLE 31000 31000 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 31000 31000 -1275 6 SPEC ASSESS REC- CURRENT 772.31 716.18 56.13- 716.18 31000 31000 -1285 6 SPEC ASSESS REC- DELINQUENT 3,580.94 721.32- 721.32- 2,859.62 31000 31000 -1290 6 SPEC ASSESS REC- DEFERRED 125,055.43 31,743.81 - 31,743.81- 93,311.62 SPECIAL ASSESSMENTS RECE 129,408.68 31,748.95- 32,521.26- 96,887.42 31000 31000 -1300 5 DUE FROM OTHER FUNDS 31000 31000 -1320 5 DUE FROM OTHER GOVT UNITS CURRENT ASSETS 478,280.47 10,527.05- 67,289.52- 410,990.95 ASSETS 478,280.47 10,527.05- 67,289.52- 410,990.95 31000 31000 -2000 3 LIABILITIES 31000 31000 -2001 4 CURRENT LIABILITIES 31000 31000 -2010 5 ACCOUNTS PAYABLE 31000 31000 -2400 5 DEFERRED REVENUE 31000 31000 -2420 6 DEFERRED REVENUE -SPEC ASSESS 128,636.37- 32,465.13 32,465.13 96,171.24 - DEFERRED REVENUE 128,636.37- 32,465.13 32,465.13 96,171.24- 31000 31000 -2701 5 LONG TERM DEBT 31000 31000 -2720 6 BONDS PAYABLE CURRENT LIABILITIES 128,636.37- 32,465.13 32,465.13 96,171.24 - LIABILITIES 128,636.37- 32,465.13 32,465.13 96,171.24- 31000 31000 -3000 3 FUND EQUITY 31000 31000 -3001 4 CONTRIBUTED CAPITAL 31000 31000 -3501 4 FUND BALANCE 31000 31000 -3510 5 RESERVED FUND BALANCE 31000 31000 -3520 6 FUND BALANCE RES FOR DEBT SERV 349,644.10- 349,644.10 - RESERVED FUND BALANCE 349,644.10- 349,644.10 - FUND BALANCE 349,644.10- 349,644.10- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 128 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance FUND EQUITY 349,644.10- 349,644.10 - GO IMPROVEMENT BONDS -2001A 21,938.08 34,824.39- 34,824.39- 31000 47520. B 2 2001A -GO IMPROVEMENT BONDS 31000 47520 -4000 3 REVENUES AND EXPENSES 31000 47520 -4001 4 REVENUES 31000 47520 -4050 5 TAXES 31000 47520 -4100 6 AD VALOREM TAXES 31000 47520 -4599 5 MISCELLANEOUS REVENUE 31000 47520 -4600 6 MISCELLANEOUS REVENUE 31000 47520 -4601 7 SPECIAL ASSESSMENTS 20,261.51- 41,486.90- 41,486.90- 31000 47520 -4603 7 INTEREST EARNINGS 1,199.98- 6,842.41- 6,842.41- 31000 47520 -4605 7 UNREALIZED INVESTMENT GAIN 476.59- 476.59- 476.59 - MISCELLANEOUS REVENU 21,938.08- 48,805.90- 48,805.90 - MISCELLANEOUS REVENUE 21,938.08- 48,805.90- 48,805.90- 31000 47520 -4900 5 OTHER FINANCING SOURCES REVENUES 21,938.08- 48,805.90- 48,805.90- 31000 47520 -6001 4 EXPENDITURES /EXPENSES 31000 47520 -6600 5 DEBT SERVICE 31000 47520 -6601 6 BOND PRINCIPAL 70,000.00 70,000.00 31000 47520 -6611 6 BOND INTEREST 12,620.00 12,620.00 31000 47520 -6621 6 PAYING AGENT /OTHER FEES 1,010.29 1,010.29 DEBT SERVICE 83,630.29 83,630.29 EXPENDITURES /EXPENSES 83,630.29 83,630.29 REVENUES AND EXPENSES 21,938.08- 34,824.39 34,824.39 2001A -GO IMPROVEMENT BONDS 21,938.08- 34,824.39 34,824.39 GO IMPROVEMENT BONDS -2001A R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 129 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 31100 31100. A 1 GO IMPROVEMENT BONDS -2003A 31100 31100. B 2 GO IMPROVEMENT BONDS -2003A 31100 31100 -1000 3 ASSETS 31100 31100 -1001 4 CURRENT ASSETS 31100 31100 -1005 5 CASH AND CASH EQUIVALENTS 31100 31100 -1095 5 POOLED CASH & INVESTMENTS 278,911.51 51,953.85 27,271.53- 251,639.98 31100 31100 -1200 5 ACCOUNTS RECEIVABLE 31100 31100 -1250 5 TAXES RECEIVABLE 31100 31100 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 31100 31100 -1275 6 SPEC ASSESS REC- CURRENT 192.31 1,217.20 1,024.89 1,217.20 31100 31100 -1285 6 SPEC ASSESS REC- DELINQUENT 4,604.33 1,097.00 1,097.00 5,701.33 31100 31100 -1290 6 SPEC ASSESS REC- DEFERRED 400,075.52 87,033.11- 87,033.11- 313,042.41 SPECIAL ASSESSMENTS RECE 404,872.16 84,718.91 - 84,911.22- 319,960.94 31100 31100 -1300 5 DUE FROM OTHER FUNDS 31100 31100 -1320 5 DUE FROM OTHER GOVT UNITS CURRENT ASSETS 683,783.67 32,765.06- 112,182.75- 571,600.92 ASSETS 683,783.67 32,765.06- 112,182.75- 571,600.92 31100 31100 -2000 3 LIABILITIES 31100 31100 -2001 4 CURRENT LIABILITIES 31100 31100 -2010 5 ACCOUNTS PAYABLE 31100 31100 -2400 5 DEFERRED REVENUE 31100 31100 -2420 6 DEFERRED REVENUE -SPEC ASSESS 404,679.85- 85,936.11 85,936.11 318,743.74 - DEFERRED REVENUE 404,679.85- 85,936.11 85,936.11 318,743.74- 31100 31100 -2701 5 LONG TERM DEBT 31100 31100 -2720 6 BONDS PAYABLE CURRENT LIABILITIES 404,679.85- 85,936.11 85,936.11 318,743.74 - LIABILITIES 404,679.85- 85,936.11 85,936.11 318,743.74- 31100 31100 -3000 3 FUND EQUITY 31100 31100 -3001 4 CONTRIBUTED CAPITAL 31100 31100 -3501 4 FUND BALANCE 31100 31100 -3510 5 RESERVED FUND BALANCE 31100 31100 -3520 6 FUND BALANCE RES FOR DEBT SERV 279,103.82- 279,103.82 - RESERVED FUND BALANCE 279,103.82- 279,103.82 - FUND BALANCE 279,103.82- 279,103.82- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 130 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance FUND EQUITY 279,103.82- 279,103.82 - GO IMPROVEMENT BONDS -2003A 53,171.05 26,246.64- 26,246.64- 31100 47521. B 2 2003A -GO IMPROVEMENT BONDS 31100 47521 -4000 3 REVENUES AND EXPENSES 31100 47521 -4001 4 REVENUES 31100 47521 -4050 5 TAXES 31100 47521 -4100 6 AD VALOREM TAXES 31100 47521 -4599 5 MISCELLANEOUS REVENUE 31100 47521 -4600 6 MISCELLANEOUS REVENUE 31100 47521 -4601 7 SPECIAL ASSESSMENTS 51,827.89- 112,475.08- 112,475.08- 31100 47521 -4603 7 INTEREST EARNINGS 961.35- 4,298.15- 4,298.15- 31100 47521 -4605 7 UNREALIZED I NVESTM ENT GAIN 381.81- 381.81- 381.81- 31100 47521 -4606 7 OTHER REVENUE .12- .12- MISCELLANEOUS REVENU 53,171.05- 117,155.16- 117,155.16 - MISCELLANEOUS REVENUE 53,171.05- 117,155.16- 117,155.16- 31100 47521 -4900 5 OTHER FINANCING SOURCES REVENUES 53,171.05- 117,155.16- 117,155.16- 31100 47521 -6001 4 EXPENDITURES /EXPENSES 31100 47521 -6600 5 DEBT SERVICE 31100 47521 -6601 6 BOND PRINCIPAL 120,000.00 120,000.00 31100 47521 -6611 6 BOND INTEREST 22,082.50 22,082.50 31100 47521 -6621 6 PAYING AGENT /OTHER FEES 1,319.30 1,319.30 DEBT SERVICE 143,401.80 143,401.80 EXPENDITURES /EXPENSES 143,401.80 143,401.80 REVENUES AND EXPENSES 53,171.05- 26,246.64 26,246.64 2003A -GO IMPROVEMENT BONDS 53,171.05- 26,246.64 26,246.64 GO IMPROVEMENT BONDS -2003A R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 131 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 31200 31200. A 1 GO IMPROVEMENT BONDS -2004C 31200 31200. B 2 GO IMPROVEMENT BONDS -2004C 31200 31200 -1000 3 ASSETS 31200 31200 -1001 4 CURRENT ASSETS 31200 31200 -1005 5 CASH AND CASH EQUIVALENTS 31200 31200 -1095 5 POOLED CASH & INVESTMENTS 415,889.12 39,212.62 23,086.26- 392,802.86 31200 31200 -1200 5 ACCOUNTS RECEIVABLE 31200 31200 -1250 5 TAXES RECEIVABLE 31200 31200 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 31200 31200 -1275 6 SPEC ASSESS REC- CURRENT 784.26 2,016.43 1,232.17 2,016.43 31200 31200 -1285 6 SPEC ASSESS REC- DELINQUENT 2,763.78 738.61- 738.61- 2,025.17 31200 31200 -1290 6 SPEC ASSESS REC- DEFERRED 384,951.93 77,056.89- 77,056.89- 307,895.04 SPECIAL ASSESSMENTS RECE 388,499.97 75,779.07- 76,563.33- 311,936.64 31200 31200 -1300 5 DUE FROM OTHER FUNDS 31200 31200 -1320 5 DUE FROM OTHER GOVT UNITS CURRENT ASSETS 804,389.09 36,566.45- 99,649.59- 704,739.50 ASSETS 804,389.09 36,566.45- 99,649.59- 704,739.50 31200 31200 -2000 3 LIABILITIES 31200 31200 -2001 4 CURRENT LIABILITIES 31200 31200 -2010 5 ACCOUNTS PAYABLE 31200 31200 -2400 5 DEFERRED REVENUE 31200 31200 -2420 6 DEFERRED REVENUE -SPEC ASSESS 387,715.71- 77,795.50 77,795.50 309,920.21 - DEFERRED REVENUE 387,715.71- 77,795.50 77,795.50 309,920.21- 31200 31200 -2701 5 LONG TERM DEBT 31200 31200 -2720 6 BONDS PAYABLE CURRENT LIABILITIES 387,715.71- 77,795.50 77,795.50 309,920.21 - LIABILITIES 387,715.71- 77,795.50 77,795.50 309,920.21- 31200 31200 -3000 3 FUND EQUITY 31200 31200 -3001 4 CONTRIBUTED CAPITAL 31200 31200 -3501 4 FUND BALANCE 31200 31200 -3510 5 RESERVED FUND BALANCE 31200 31200 -3520 6 FUND BALANCE RES FOR DEBT SERV 416,673.38- 416,673.38 - RESERVED FUND BALANCE 416,673.38- 416,673.38 - FUND BALANCE 416,673.38- 416,673.38- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 132 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance FUND EQUITY 416,673.38- 416,673.38 - GO IMPROVEMENT BONDS -2004C 41,229.05 21,854.09- 21,854.09- 31200 47522. B 2 2004C -GO IMPROVEMENT BONDS 31200 47522 -4000 3 REVENUES AND EXPENSES 31200 47522 -4001 4 REVENUES 31200 47522 -4050 5 TAXES 31200 47522 -4599 5 MISCELLANEOUS REVENUE 31200 47522 -4600 6 MISCELLANEOUS REVENUE 31200 47522 -4601 7 SPECIAL ASSESSMENTS 39,132.41- 99,467.01- 99,467.01- 31200 47522 -4603 7 INTEREST EARNINGS 1,500.64- 7,927.44- 7,927.44- 31200 47522 -4605 7 UNREALIZED INVESTMENT GAIN 596.00- 596.00- 596.00 - MISCELLANEOUS REVENU 41,229.05- 107,990.45- 107,990.45 - MISCELLANEOUS REVENUE 41,229.05- 107,990.45- 107,990.45- 31200 47522 -4900 5 OTHER FINANCING SOURCES REVENUES 41,229.05- 107,990.45- 107,990.45- 31200 47522 -6001 4 EXPENDITURES /EXPENSES 31200 47522 -6600 5 DEBT SERVICE 31200 47522 -6601 6 BOND PRINCIPAL 105,000.00 105,000.00 31200 47522 -6611 6 BOND INTEREST 23,651.25 23,651.25 31200 47522 -6621 6 PAYING AGENT /OTHER FEES 1,193.29 1,193.29 DEBT SERVICE 129,844.54 129,844.54 EXPENDITURES /EXPENSES 129,844.54 129,844.54 REVENUES AND EXPENSES 41,229.05- 21,854.09 21,854.09 2004C -GO IMPROVEMENT BONDS 41,229.05- 21,854.09 21,854.09 GO IMPROVEMENT BONDS -2004C R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 133 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 31300 31300. A 1 GO BLDG BONDS REFINANCE -2004A 31300 31300. B 2 2004A GO BLDG BONDS REFUNDING 31300 31300 -1000 3 ASSETS 31300 31300 -1001 4 CURRENT ASSETS 31300 31300 -1005 5 CASH AND CASH EQUIVALENTS 31300 31300 -1095 5 POOLED CASH & INVESTMENTS 1,156,400.23 359,148.52 33,078.78 1,189,479.01 31300 31300 -1200 5 ACCOUNTS RECEIVABLE 31300 31300 -1250 5 TAXES RECEIVABLE 31300 31300 -1255 6 TAXES RECEIVABLE- CURRENT 6,906.19 8,755.12 1,848.93 8,755.12 31300 31300 -1265 6 TAXES RECEIVABLE- DELINQUENT 45,214.32 2,292.19 2,292.19 47,506.51 TAXES RECEIVABLE 52,120.51 11,047.31 4,141.12 56,261.63 31300 31300 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 31300 31300 -1300 5 DUE FROM OTHER FUNDS 31300 31300 -1320 5 DUE FROM OTHER GOVT UNITS CURRENT ASSETS 1,208,520.74 370,195.83 37,219.90 1,245,740.64 ASSETS 1,208,520.74 370,195.83 37,219.90 1,245,740.64 31300 31300 -2000 3 LIABILITIES 31300 31300 -2001 4 CURRENT LIABILITIES 31300 31300 -2010 5 ACCOUNTS PAYABLE 31300 31300 -2400 5 DEFERRED REVENUE 31300 31300 -2410 6 DEFERRED REVENUE -TAXES 45,214.32- 2,292.19- 2,292.19- 47,506.51 - DEFERRED REVENUE 45,214.32- 2,292.19- 2,292.19- 47,506.51- 31300 31300 -2701 5 LONG TERM DEBT 31300 31300 -2720 6 BONDS PAYABLE CURRENT LIABILITIES 45,214.32- 2,292.19- 2,292.19- 47,506.51 - LIABILITIES 45,214.32- 2,292.19- 2,292.19- 47,506.51- 31300 31300 -3000 3 FUND EQUITY 31300 31300 -3001 4 CONTRIBUTED CAPITAL 31300 31300 -3501 4 FUND BALANCE 31300 31300 -3510 5 RESERVED FUND BALANCE 31300 31300 -3520 6 FUND BALANCE RES FOR DEBT SERV 1,163,306.42- 1,163,306.42 - RESERVED FUND BALANCE 1,163,306.42- 1,163,306.42 - FUND BALANCE 1,163,306.42- 1,163,306.42 - FUND EQUITY 1,163,306.42- 1,163,306.42- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 134 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 2004A GO BLDG BONDS REFUNDING 367,903.64 34,927.71 34,927.71 31300 47523. B 2 2004A- GO BLDG BONDS REFUNDING 31300 47523 -4000 3 REVENUES AND EXPENSES 31300 47523 -4001 4 REVENUES 31300 47523 -4050 5 TAXES 31300 47523 -4100 6 AD VALOREM TAXES 31300 47523 -4101 7 CURRENT AD VALOREM TAXES 353,603.74- 708,679.55- 708,679.55- 31300 47523 -4120 7 DELINQUENT AD VALOREM TAXE 7,950.89- 18,802.60- 18,802.60 - AD VALOREM TAXES 361,554.63- 727,482.15- 727,482.15 - TAXES 361,554.63- 727,482.15- 727,482.15- 31300 47523 -4599 5 MISCELLANEOUS REVENUE 31300 47523 -4600 6 MISCELLANEOUS REVENUE 31300 47523 -4603 7 INTEREST EARNINGS 4,544.21 - 16,944.06- 16,944.06- 31300 47523 -4605 7 UNREALIZED INVESTMENT GAIN 1,804.80- 1,804.80- 1,804.80 - MISCELLANEOUS REVENU 6,349.01- 18,748.86- 18,748.86 - MISCELLANEOUS REVENUE 6,349.01- 18,748.86- 18,748.86- 31300 47523 -4900 5 OTHER FINANCING SOURCES REVENUES 367,903.64- 746,231.01- 746,231.01- 31300 47523 -6001 4 EXPENDITURES /EXPENSES 31300 47523 -6600 5 DEBT SERVICE 31300 47523 -6601 6 BOND PRINCIPAL 600,000.00 600,000.00 31300 47523 -6611 6 BOND INTEREST 110,552.50 110,552.50 31300 47523 -6621 6 PAYING AGENT /OTHER FEES 750.80 750.80 DEBT SERVICE 711,303.30 711,303.30 EXPENDITURES /EXPENSES 711,303.30 711,303.30 REVENUES AND EXPENSES 367,903.64- 34,927.71- 34,927.71 - 2004A- GO BLDG BONDS REFUNDING 367,903.64- 34,927.71- 34,927.71 - GO BLDG BONDS REFINANCE -2004A R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 135 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 31400 31400. A 1 GO IMPROVEMENT BONDS -2006A 31400 31400. B 2 GO IMPROVEMENT BONDS -2006A 31400 31400 -1000 3 ASSETS 31400 31400 -1001 4 CURRENT ASSETS 31400 31400 -1005 5 CASH AND CASH EQUIVALENTS 31400 31400 -1095 5 POOLED CASH & INVESTMENTS 495,185.73 85,550.96 82,052.11- 413,133.62 31400 31400 -1200 5 ACCOUNTS RECEIVABLE 31400 31400 -1250 5 TAXES RECEIVABLE 31400 31400 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 31400 31400 -1275 6 SPEC ASSESS REC- CURRENT 3,959.71 5,439.33 1,479.62 5,439.33 31400 31400 -1285 6 SPEC ASSESS REC- DELINQUENT 13,424.08 4,250.68 4,250.68 17,674.76 31400 31400 -1290 6 SPEC ASSESS REC- DEFERRED 1,028,610.81 168,626.06- 168,626.06- 859,984.75 SPECIAL ASSESSMENTS RECE 1,045,994.60 158,936.05- 162,895.76- 883,098.84 31400 31400 -1300 5 DUE FROM OTHER FUNDS 31400 31400 -1320 5 DUE FROM OTHER GOVT UNITS CURRENT ASSETS 1,541,180.33 73,385.09- 244,947.87- 1,296,232.46 ASSETS 1,541,180.33 73,385.09- 244,947.87- 1,296,232.46 31400 31400 -2000 3 LIABILITIES 31400 31400 -2001 4 CURRENT LIABILITIES 31400 31400 -2010 5 ACCOUNTS PAYABLE 31400 31400 -2400 5 DEFERRED REVENUE 31400 31400 -2420 6 DEFERRED REVENUE -SPEC ASSESS 1,042,034.89- 164,375.38 164,375.38 877,659.51 - DEFERRED REVENUE 1,042,034.89- 164,375.38 164,375.38 877,659.51- 31400 31400 -2701 5 LONG TERM DEBT 31400 31400 -2720 6 BONDS PAYABLE CURRENT LIABILITIES 1,042,034.89- 164,375.38 164,375.38 877,659.51 - LIABILITIES 1,042,034.89- 164,375.38 164,375.38 877,659.51- 31400 31400 -3000 3 FUND EQUITY 31400 31400 -3001 4 CONTRIBUTED CAPITAL 31400 31400 -3501 4 FUND BALANCE 31400 31400 -3510 5 RESERVED FUND BALANCE 31400 31400 -3520 6 FUND BALANCE RES FOR DEBT SERV 499,145.44- 499,145.44 - RESERVED FUND BALANCE 499,145.44- 499,145.44 - FUND BALANCE 499,145.44- 499,145.44- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 136 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance FUND EQUITY 499,145.44- 499,145.44 - GO IMPROVEMENT BONDS -2006A 90,990.29 80,572.49- 80,572.49- 31400 47524. B 2 2006A -GO IMPROVEMENT BONDS 31400 47524 -4000 3 REVENUES AND EXPENSES 31400 47524 -4001 4 REVENUES 31400 47524 -4050 5 TAXES 31400 47524 -4100 6 AD VALOREM TAXES 31400 47524 -4599 5 MISCELLANEOUS REVENUE 31400 47524 -4600 6 MISCELLANEOUS REVENUE 31400 47524 -4601 7 SPECIAL ASSESSMENTS 88,785.13- 221,776.14- 221,776.14- 31400 47524 -4603 7 INTEREST EARNINGS 1,578.31- 6,650.21- 6,650.21- 31400 47524 -4605 7 UNREALIZED INVESTMENT GAIN 626.85- 626.85- 626.85- 31400 47524 -4606 7 OTHER REVENUE .10- .10- MISCELLANEOUS REVENU 90,990.29- 229,053.30- 229,053.30 - MISCELLANEOUS REVENUE 90,990.29- 229,053.30- 229,053.30- 31400 47524 -4900 5 OTHER FINANCING SOURCES REVENUES 90,990.29- 229,053.30- 229,053.30- 31400 47524 -6001 4 EXPENDITURES /EXPENSES 31400 47524 -6600 5 DEBT SERVICE 31400 47524 -6601 6 BOND PRINCIPAL 260,000.00 260,000.00 31400 47524 -6611 6 BOND INTEREST 48,222.50 48,222.50 31400 47524 -6621 6 PAYING AGENT /OTHER FEES 1,403.29 1,403.29 DEBT SERVICE 309,625.79 309,625.79 EXPENDITURES /EXPENSES 309,625.79 309,625.79 REVENUES AND EXPENSES 90,990.29- 80,572.49 80,572.49 2006A -GO IMPROVEMENT BONDS 90,990.29- 80,572.49 80,572.49 GO IMPROVEMENT BONDS -2006A R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 137 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 31500 31500. A 1 GO IMPROVEMENT BONDS -2008B 31500 31500. B 2 GO IMPROVEMENT BONDS -2008B 31500 31500 -1000 3 ASSETS 31500 31500 -1001 4 CURRENT ASSETS 31500 31500 -1005 5 CASH AND CASH EQUIVALENTS 31500 31500 -1095 5 POOLED CASH & INVESTMENTS 131,157.30 175,492.75 175,492.75 31500 31500 -1200 5 ACCOUNTS RECEIVABLE 31500 31500 -1250 5 TAXES RECEIVABLE 31500 31500 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 31500 31500 -1275 6 SPEC ASSESS REC- CURRENT 3,700.60 3,700.60 3,700.60 31500 31500 -1285 6 SPEC ASSESS REC- DELINQUENT 5,317.21 5,317.21 5,317.21 31500 31500 -1290 6 SPEC ASSESS REC- DEFERRED 2,247,222.35 2,247,222.35 2,247,222.35 SPECIAL ASSESSMENTS RECE 2,256,240.16 2,256,240.16 2,256,240.16 31500 31500 -1300 5 DUE FROM OTHER FUNDS 31500 31500 -1320 5 DUE FROM OTHER GOVT UNITS CURRENT ASSETS 2,387,397.46 2,431,732.91 2,431,732.91 ASSETS 2,387,397.46 2,431,732.91 2,431,732.91 31500 31500 -2000 3 LIABILITIES 31500 31500 -2001 4 CURRENT LIABILITIES 31500 31500 -2010 5 ACCOUNTS PAYABLE 31500 31500 -2012 6 MISC ACCOUNTS PAYABLE 5,600.00- 5,600.00- 5,600.00- 31500 31500 -2015 6 VOUCHERS PAYABLE 23,724.45- 23,724.45- 23,724.45 - ACCOUNTS PAYABLE 29,324.45- 29,324.45- 29,324.45- 31500 31500 -2400 5 DEFERRED REVENUE 31500 31500 -2420 6 DEFERRED REVENUE -SPEC ASSESS 2,252,539.56- 2,252,539.56- 2,252,539.56 - DEFERRED REVENUE 2,252,539.56- 2,252,539.56- 2,252,539.56 - CURRENT LIABILITIES 2,281,864.01- 2,281,864.01- 2,281,864.01 - LIABILITIES 2,281,864.01- 2,281,864.01- 2,281,864.01- 31500 31500 -3000 3 FUND EQUITY 31500 31500 -3501 4 FUND BALANCE 31500 31500 -3510 5 RESERVED FUND BALANCE GO IMPROVEMENT BONDS -2008B 105,533.45 149,868.90 149,868.90 31500 47525. B 2 2008B -GO IMPROVEMENT BONDS 31500 47525 -4000 3 REVENUES AND EXPENSES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 138 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 31500 47525 -4001 4 REVENUES 31500 47525 -4050 5 TAXES 31500 47525 -4100 6 AD VALOREM TAXES 31500 47525 -4599 5 MISCELLANEOUS REVENUE 31500 47525 -4600 6 MISCELLANEOUS REVENUE 31500 47525 -4601 7 SPECIAL ASSESSMENTS 79,025.89- 122,688.63- 122,688.63- 31500 47525 -4603 7 INTEREST EARNINGS 4,114.34- 4,661.22- 4,661.22- 31500 47525 -4605 7 UNREALIZED INVESTMENT GAIN 266.28- 266.28- 266.28- 31500 47525 -4606 7 OTHER REVENUE .02- .02- 31500 47525 -4607 7 SPEC ASSESS INTEREST 125.81- 125.81 - MISCELLANEOUS REVENU 83,406.51- 127,741.96- 127,741.96 - MISCELLANEOUS REVENUE 83,406.51- 127,741.96- 127,741.96- 31500 47525 -4900 5 OTHER FINANCING SOURCES 31500 47525 -4931 6 BOND SALES 50,067.64- 50,067.64- 50,067.64- 31500 47525 -4932 6 PREMIUM ON BOND SALES 1,383.75- 1,383.75- 1,383.75 - OTHER FINANCING SOURCES 51,451.39- 51,451.39- 51,451.39 - REVENUES 134,857.90- 179,193.35- 179,193.35- 31500 47525 -6001 4 EXPENDITURES /EXPENSES 31500 47525 -6600 5 DEBT SERVICE 31500 47525 -6621 6 PAYING AGENT /OTHER FEES 29,324.45 29,324.45 29,324.45 DEBT SERVICE 29,324.45 29,324.45 29,324.45 EXPENDITURES /EXPENSES 29,324.45 29,324.45 29,324.45 REVENUES AND EXPENSES 105,533.45- 149,868.90- 149,868.90 - 2008B-GO IMPROVEMENT BONDS 105,533.45- 149,868.90- 149,868.90 - GO IMPROVEMENT BONDS -2008B R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 139 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 37600 37600. A 1 TAX INCREMENT BONDS -2008A 37600 37600. B 2 TAX INCREMENT BONDS -2008A 37600 37600 -1000 3 ASSETS 37600 37600 -1001 4 CURRENT ASSETS 37600 37600 -1005 5 CASH AND CASH EQUIVALENTS 37600 37600 -1200 5 ACCOUNTS RECEIVABLE 37600 37600 -1250 5 TAXES RECEIVABLE 37600 37600 -1300 5 DUE FROM OTHER FUNDS 37600 37600 -1320 5 DUE FROM OTHER GOVT UNITS 37600 37600 -1500 5 PREPAID ITEMS 37600 37600 -2000 3 LIABILITIES 37600 37600 -2001 4 CURRENT LIABILITIES 37600 37600 -2010 5 ACCOUNTS PAYABLE 37600 37600 -2100 5 SALARIES & BENEFITS PAYABLE 37600 37600 -2200 5 DUE TO OTHER FUNDS 37600 37600 -2250 5 DUE TO OTHER GOVERNMENT UNITS 37600 37600 -2400 5 DEFERRED REVENUE 37600 37600 -2601 4 NON - CURRENT LIABILITIES 37600 37600 -2701 5 LONG TERM DEBT 37600 37600 -2720 6 BONDS PAYABLE 37600 37600 -3000 3 FUND EQUITY 37600 37600 -3001 4 CONTRIBUTED CAPITAL 37600 37600 -3501 4 FUND BALANCE 37600 37600 -3510 5 RESERVED FUND BALANCE TAX INCREMENT BONDS -2008A 37600 47611. B 2 2008A -GO TIF BONDS 37600 47611 -4000 3 REVENUES AND EXPENSES 37600 47611 -4001 4 REVENUES 37600 47611 -4050 5 TAXES 37600 47611 -4100 6 AD VALOREM TAXES 37600 47611 -4599 5 MISCELLANEOUS REVENUE 37600 47611 -4600 6 MISCELLANEOUS REVENUE 37600 47611 -4900 5 OTHER FINANCING SOURCES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 140 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 37600 47611 -6001 4 EXPENDITURES /EXPENSES 37600 47611 -6600 5 DEBT SERVICE 2008A -GO TIF BONDS TAX INCREMENT BONDS -2008A R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 141 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 37700 37700. A 1 TAX INCREMENT BONDS -1992A 37700 37700. B 2 TAX INCREMENT BONDS -1992A 37700 37700 -1000 3 ASSETS 37700 37700 -1001 4 CURRENT ASSETS 37700 37700 -1005 5 CASH AND CASH EQUIVALENTS 37700 37700 -1200 5 ACCOUNTS RECEIVABLE 37700 37700 -1250 5 TAXES RECEIVABLE 37700 37700 -1300 5 DUE FROM OTHER FUNDS 37700 37700 -1320 5 DUE FROM OTHER GOVT UNITS 37700 37700 -2000 3 LIABILITIES 37700 37700 -2001 4 CURRENT LIABILITIES 37700 37700 -2010 5 ACCOUNTS PAYABLE 37700 37700 -2100 5 SALARIES & BENEFITS PAYABLE 37700 37700 -2200 5 DUE TO OTHER FUNDS 37700 37700 -2250 5 DUE TO OTHER GOVERNMENT UNITS 37700 37700 -2400 5 DEFERRED REVENUE 37700 37700 -2601 4 NON - CURRENT LIABILITIES 37700 37700 -2701 5 LONG TERM DEBT 37700 37700 -2720 6 BONDS PAYABLE 37700 37700 -3000 3 FUND EQUITY 37700 37700 -3001 4 CONTRIBUTED CAPITAL 37700 37700 -3501 4 FUND BALANCE 37700 37700 -3510 5 RESERVED FUND BALANCE TAX INCREMENT BONDS -1992A 37700 47612. B 2 1992A -GO TIF BONDS 37700 47612 -4000 3 REVENUES AND EXPENSES 37700 47612 -4001 4 REVENUES 37700 47612 -4050 5 TAXES 37700 47612 -4100 6 AD VALOREM TAXES 37700 47612 -4599 5 MISCELLANEOUS REVENUE 37700 47612 -4600 6 MISCELLANEOUS REVENUE 37700 47612 -4900 5 OTHER FINANCING SOURCES 37700 47612 -6001 4 EXPENDITURES /EXPENSES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 142 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 37700 47612 -6600 5 DEBT SERVICE 1992A -GO TIF BONDS TAX INCREMENT BONDS -1992A R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 143 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 37800 37800. A 1 TAX INCREMENT BONDS -1995A 37800 37800. B 2 TAX INCREMENT BONDS -1995A 37800 37800 -1000 3 ASSETS 37800 37800 -1001 4 CURRENT ASSETS 37800 37800 -1005 5 CASH AND CASH EQUIVALENTS 37800 37800 -1200 5 ACCOUNTS RECEIVABLE 37800 37800 -1250 5 TAXES RECEIVABLE 37800 37800 -1300 5 DUE FROM OTHER FUNDS 37800 37800 -1320 5 DUE FROM OTHER GOVT UNITS 37800 37800 -2000 3 LIABILITIES 37800 37800 -2001 4 CURRENT LIABILITIES 37800 37800 -2010 5 ACCOUNTS PAYABLE 37800 37800 -2100 5 SALARIES & BENEFITS PAYABLE 37800 37800 -2200 5 DUE TO OTHER FUNDS 37800 37800 -2250 5 DUE TO OTHER GOVERNMENT UNITS 37800 37800 -2400 5 DEFERRED REVENUE 37800 37800 -2601 4 NON - CURRENT LIABILITIES 37800 37800 -2701 5 LONG TERM DEBT 37800 37800 -2720 6 BONDS PAYABLE 37800 37800 -3000 3 FUND EQUITY 37800 37800 -3001 4 CONTRIBUTED CAPITAL 37800 37800 -3501 4 FUND BALANCE 37800 37800 -3510 5 RESERVED FUND BALANCE TAX INCREMENT BONDS -1995A 37800 47613. B 2 1995A -GO TIF BONDS 37800 47613 -4000 3 REVENUES AND EXPENSES 37800 47613 -4001 4 REVENUES 37800 47613 -4050 5 TAXES 37800 47613 -4100 6 AD VALOREM TAXES 37800 47613 -4599 5 MISCELLANEOUS REVENUE 37800 47613 -4600 6 MISCELLANEOUS REVENUE 37800 47613 -4900 5 OTHER FINANCING SOURCES 37800 47613 -6001 4 EXPENDITURES /EXPENSES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 144 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 37800 47613 -6600 5 DEBT SERVICE 1995A -GO TIF BONDS TAX INCREMENT BONDS -1995A R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 145 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 37900 37900. A 1 GO TAX INCREMENT REFI -2004B 37900 37900. B 2 GO TAX INCREMENT REFI -2004B 37900 37900 -1000 3 ASSETS 37900 37900 -1001 4 CURRENT ASSETS 37900 37900 -1005 5 CASH AND CASH EQUIVALENTS 37900 37900 -1200 5 ACCOUNTS RECEIVABLE 37900 37900 -1250 5 TAXES RECEIVABLE 37900 37900 -1300 5 DUE FROM OTHER FUNDS 37900 37900 -1320 5 DUE FROM OTHER GOVT UNITS 37900 37900 -2000 3 LIABILITIES 37900 37900 -2001 4 CURRENT LIABILITIES 37900 37900 -2010 5 ACCOUNTS PAYABLE 37900 37900 -2100 5 SALARIES & BENEFITS PAYABLE 37900 37900 -2200 5 DUE TO OTHER FUNDS 37900 37900 -2250 5 DUE TO OTHER GOVERNMENT UNITS 37900 37900 -2400 5 DEFERRED REVENUE 37900 37900 -2601 4 NON - CURRENT LIABILITIES 37900 37900 -2701 5 LONG TERM DEBT 37900 37900 -2720 6 BONDS PAYABLE 37900 37900 -3000 3 FUND EQUITY 37900 37900 -3001 4 CONTRIBUTED CAPITAL 37900 37900 -3501 4 FUND BALANCE 37900 37900 -3510 5 RESERVED FUND BALANCE GO TAX INCREMENT REFI -2004B 37900 47614. B 2 2004B -GO TAX INCREMENT REFI 37900 47614 -4000 3 REVENUES AND EXPENSES 37900 47614 -4001 4 REVENUES 37900 47614 -4050 5 TAXES 37900 47614 -4100 6 AD VALOREM TAXES 37900 47614 -4599 5 MISCELLANEOUS REVENUE 37900 47614 -4600 6 MISCELLANEOUS REVENUE 37900 47614 -4900 5 OTHER FINANCING SOURCES 37900 47614- 4915 -5 6 TRANSFERS IN FROM TIF #3 FUND 462,060.80- 462,060.80- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 146 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance OTHER FINANCING SOURCES 462,060.80- 462,060.80 - REVENUES 462,060.80- 462,060.80- 37900 47614 -6001 4 EXPENDITURES /EXPENSES 37900 47614 -6470 6 TRANSFERS AND OTHER USES 37900 47614 -6600 5 DEBT SERVICE 37900 47614 -6601 6 BOND PRINCIPAL 405,000.00 405,000.00 37900 47614 -6611 6 BOND INTEREST 56,310.00 56,310.00 37900 47614 -6621 6 PAYING AGENT /OTHER FEES 750.80 750.80 DEBT SERVICE 462,060.80 462,060.80 EXPENDITURES /EXPENSES 462,060.80 462,060.80 200413-GO TAX INCREMENT REFI GO TAX INCREMENT REFI -2004B R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 147 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 38000 38000. A 1 GO TAX INCREMENT BONDS -2004D 38000 38000. B 2 GO TAX INCREMENT BONDS -2004D 38000 38000 -1000 3 ASSETS 38000 38000 -1001 4 CURRENT ASSETS 38000 38000 -1005 5 CASH AND CASH EQUIVALENTS 38000 38000 -1095 5 POOLED CASH & INVESTMENTS 2,534,809.00 6,383.51 1,338,865.66- 1,195,943.34 38000 38000 -1200 5 ACCOUNTS RECEIVABLE 38000 38000 -1250 5 TAXES RECEIVABLE 38000 38000 -1300 5 DUE FROM OTHER FUNDS 38000 38000 -1320 5 DUE FROM OTHER GOVT UNITS CURRENT ASSETS 2,534,809.00 6,383.51 1,338,865.66- 1,195,943.34 ASSETS 2,534,809.00 6,383.51 1,338,865.66- 1,195,943.34 38000 38000 -2000 3 LIABILITIES 38000 38000 -2001 4 CURRENT LIABILITIES 38000 38000 -2010 5 ACCOUNTS PAYABLE 38000 38000 -2100 5 SALARIES & BENEFITS PAYABLE 38000 38000 -2200 5 DUE TO OTHER FUNDS 38000 38000 -2250 5 DUE TO OTHER GOVERNMENT UNITS 38000 38000 -2400 5 DEFERRED REVENUE 38000 38000 -2601 4 NON - CURRENT LIABILITIES 38000 38000 -2701 5 LONG TERM DEBT 38000 38000 -2720 6 BONDS PAYABLE 38000 38000 -3000 3 FUND EQUITY 38000 38000 -3001 4 CONTRIBUTED CAPITAL 38000 38000 -3501 4 FUND BALANCE 38000 38000 -3510 5 RESERVED FUND BALANCE 38000 38000 -3520 6 FUND BALANCE RES FOR DEBT SERV 2,534,809.00- 2,534,809.00 - RESERVED FUND BALANCE 2,534,809.00- 2,534,809.00 - FUND BALANCE 2,534,809.00- 2,534,809.00 - FUND EQUITY 2,534,809.00- 2,534,809.00 - GO TAX INCREMENT BONDS -2004D 6,383.51 1,338,865.66- 1,338,865.66- 38000 47615. B 2 2004D -GO TAX INCREMENT BONDS 38000 47615 -4000 3 REVENUES AND EXPENSES 38000 47615 -4001 4 REVENUES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 148 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 38000 47615 -4050 5 TAXES 38000 47615 -4100 6 AD VALOREM TAXES 38000 47615 -4599 5 MISCELLANEOUS REVENUE 38000 47615 -4600 6 MISCELLANEOUS REVENUE 38000 47615 -4603 7 INTEREST EARNINGS 4,568.90- 33,251.78- 33,251.78- 38000 47615 -4605 7 UNREALIZED INVESTMENT GAIN 1,814.61- 1,814.61- 1,814.61 - MISCELLANEOUS REVENU 6,383.51- 35,066.39- 35,066.39 - MISCELLANEOUS REVENUE 6,383.51- 35,066.39- 35,066.39- 38000 47615 -4900 5 OTHER FINANCING SOURCES REVENUES 6,383.51- 35,066.39- 35,066.39- 38000 47615 -6001 4 EXPENDITURES /EXPENSES 38000 47615 -6600 5 DEBT SERVICE 38000 47615 -6601 6 BOND PRINCIPAL 625,000.00 625,000.00 38000 47615 -6611 6 BOND INTEREST 748,181.25 748,181.25 38000 47615 -6621 6 PAYING AGENT /OTHER FEES 750.80 750.80 DEBT SERVICE 1,373,932.05 1,373,932.05 EXPENDITURES /EXPENSES 1,373,932.05 1,373,932.05 REVENUES AND EXPENSES 6,383.51- 1,338,865.66 1,338,865.66 2004D -GO TAX INCREMENT BONDS 6,383.51- 1,338,865.66 1,338,865.66 GO TAX INCREMENT BONDS -2004D R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 149 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 40100 40100. A 1 CAPITAL IMPROVEMENTS FUND 40100 40100. B 2 CAPITAL IMPROVEMENTS FUND 40100 40100 -1000 3 ASSETS 40100 40100 -1001 4 CURRENT ASSETS 40100 40100 -1005 5 CASH AND CASH EQUIVALENTS 40100 40100 -1095 5 POOLED CASH & INVESTMENTS 635,569.50 209,534.47 43,588.05- 591,981.45 40100 40100 -1200 5 ACCOUNTS RECEIVABLE 40100 40100 -1215 6 MISC ACCOUNTS RECEIVABLE 1,662.24 1,662.24 - ACCOUNTS RECEIVABLE 1,662.24 1,662.24- 40100 40100 -1300 5 DUE FROM OTHER FUNDS 40100 40100 -1320 5 DUE FROM OTHER GOVT UNITS 40100 40100 -1500 5 PREPAID ITEMS 40100 40100 -1550 5 ADVANCES TO OTHER FUNDS 792,488.00 792,488.00 CURRENT ASSETS 1,429,719.74 209,534.47 45,250.29- 1,384,469.45 ASSETS 1,429,719.74 209,534.47 45,250.29- 1,384,469.45 40100 40100 -2000 3 LIABILITIES 40100 40100 -2001 4 CURRENT LIABILITIES 40100 40100 -2010 5 ACCOUNTS PAYABLE 40100 40100 -2012 6 MISC ACCOUNTS PAYABLE 950.35 950.35- 40100 40100 -2015 6 VOUCHERS PAYABLE 9,650.35- 9,650.35 40100 40100 -2060 6 CONTRACTS PAYABLE 1,269.00- 1,269.00 CONTRACTS PAYABLE 1,269.00- 1,269.00 ACCOUNTS PAYABLE 9,969.00- 9,969.00 40100 40100 -2100 5 SALARIES & BENEFITS PAYABLE 40100 40100 -2200 5 DUE TO OTHER FUNDS 40100 40100 -2210 6 DUE TO OTHER FUNDS 135,000.00- 135,000.00- 135,000.00 - DUE TO OTHER FUNDS 135,000.00- 135,000.00- 135,000.00- 40100 40100 -2250 5 DUE TO OTHER GOVERNMENT UNITS 40100 40100 -2400 5 DEFERRED REVENUE CURRENT LIABILITIES 9,969.00- 135,000.00- 125,031.00- 135,000.00- 40100 40100 -2601 4 NON - CURRENT LIABILITIES LIABILITIES 9,969.00- 135,000.00- 125,031.00- 135,000.00- 40100 40100 -3000 3 FUND EQUITY 40100 40100 -3001 4 CONTRIBUTED CAPITAL R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 150 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 40100 40100 -3501 4 FUND BALANCE 40100 40100 -3510 5 RESERVED FUND BALANCE 40100 40100 -3540 6 FUND BAL RES INTERFUND LOANS 792,488.00- 792,488.00 - RESERVED FUND BALANCE 792,488.00- 792,488.00- 40100 40100 -3660 5 UNRESERVED FUND BALANCE 627,262.74- 627,262.74 - FUND BALANCE 1,419,750.74- 1,419,750.74 - FUND EQUITY 1,419,750.74- 1,419,750.74- 40100 40100 -4000 3 REVENUES AND EXPENSES 40100 40100 -4001 4 REVENUES 40100 40100 -4300 5 INTERGOVERNMENTAL REVENUE 40100 40100 -4340 6 STATE REVENUE 40100 40100 -4370 6 OTHER GRANTS/AID 40100 40100 -4399 5 CHARGES FOR SERVICES 40100 40100 -4599 5 MISCELLANEOUS REVENUE 40100 40100 -4600 6 MISCELLANEOUS REVENUE 40100 40100 -4603 7 INTEREST EARNINGS 2,261.57- 13,178.28- 13,178.28- 40100 40100 -4605 7 UNREALIZED INVESTMENT GAIN 898.22- 898.22- 898.22- 40100 40100 -4612 7 DONATIONS & CONTRIBUTIONS 6,442.78- 38,421.12- 38,421.12 - MISCELLANEOUS REVENU 9,602.57- 52,497.62- 52,497.62 - MISCELLANEOUS REVENUE 9,602.57- 52,497.62- 52,497.62- 40100 40100 -4900 5 OTHER FINANCING SOURCES 40100 40100- 4915 -1 6 TRANSFERS FROM LIQUOR FUND 135,000.00- 135,000.00- 135,000.00 - OTHER FINANCING SOURCES 135,000.00- 135,000.00- 135,000.00 - REVENUES 144,602.57- 187,497.62- 187,497.62- 40100 40100 -6001 4 EXPENDITURES /EXPENSES 40100 40100 -6099 5 PERSONAL SERVICES 40100 40100 -6100 6 WAGES AND SALARIES 40100 40100 -6120 6 RETIREMENT CONTRIBUTIONS 40100 40100 -6150 6 WORKER'S COMPENSATION 40100 40100 -6199 5 SUPPLIES 40100 40100 -6200 6 OFFICE SUPPLIES 40100 40100 -6210 6 OPERATING SUPPLIES 40100 40100 -6220 6 REPAIR & MAINT SUPPLIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 151 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 40100 40100 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 40100 40100 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 40100 40100 -6299 5 OTHER CHARGES & SERVICES 40100 40100 -6300 6 PROFESSIONAL SERVICES 40100 40100 -6302 7 ARCH, ENG & PLANNING 41,122.24 82,166.40 82,166.40 40100 40100 -6307 7 PROFESSIONAL SERVICES 16,415.09 16,415.09 PROFESSIONAL SERVICE 41,122.24 98,581.49 98,581.49 40100 40100 -6320 6 COMMUNICATIONS 40100 40100 -6330 6 TRANSPORTATION 40100 40100 -6340 6 ADVERTISING 40100 40100 -6342 7 LEGAL NOTICES 785.01 785.01 785.01 ADVERTISING 785.01 785.01 785.01 40100 40100 -6350 6 PRINTING AND DUPLICATING 40100 40100 -6360 6 INSURANCE 40100 40100 -6380 6 UTILITY SERVICES 40100 40100 -6400 6 REPAIR & MAINT SERVICES 40100 40100 -6409 7 OTHER REPAIR & MAINT SVCS 18,497.81 18,497.81 REPAIR & MAINT SERVI 18,497.81 18,497.81 40100 40100 -6410 6 RENTALS 40100 40100 -6420 6 IS SERVICES /LICENSES /FEES 40100 40100 -6440 6 OTHER EXPENSES 40100 40100 -6441 7 LICENSES, TAXES & FEES 1,500.00 1,500.00 OTHER EXPENSES 1,500.00 1,500.00 40100 40100 -6470 6 TRANSFERS AND OTHER USES 40100 40100 -6472 7 ENGINEERING SERVICE TRANSF 4,185.85 4,185.85 4,185.85 TRANSFERS AND OTHER 4,185.85 4,185.85 4,185.85 OTHER CHARGES & SERVICES 46,093.10 123,550.16 123,550.16 40100 40100 -6500 5 CAPITAL OUTLAY 40100 40100 -6501 6 CAPITAL OUTLAY 40100 40100 -6530 7 IMPROVEMENTS 23,975.00 234,228.75 234,228.75 CAPITAL OUTLAY 23,975.00 234,228.75 234,228.75 CAPITAL OUTLAY 23,975.00 234,228.75 234,228.75 EXPENDITURES /EXPENSES 70,068.10 357,778.91 357,778.91 REVENUES AND EXPENSES 74,534.47- 170,281.29 170,281.29 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 152 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance CAPITAL IMPROVEMENTS FUND CAPITAL IMPROVEMENTS FUND R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 153 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 40200 40200. A 1 MUNICIPAL STATE AID CONSTRUCT 40200 40200. B 2 MUNICIPAL STATE AID CONSTRUCT 40200 40200 -1000 3 ASSETS 40200 40200 -1001 4 CURRENT ASSETS 40200 40200 -1005 5 CASH AND CASH EQUIVALENTS 40200 40200 -1095 5 POOLED CASH & INVESTMENTS 60,280.58 607,455.13- 123,999.93 184,280.51 40200 40200 -1200 5 ACCOUNTS RECEIVABLE 40200 40200 -1300 5 DUE FROM OTHER FUNDS 40200 40200 -1320 5 DUE FROM OTHER GOVT UNITS 40200 40200 -1325 6 DUE FROM OTHER GOVT UNITS 678,040.94 611,372.50 66,668.44- 611,372.50 DUE FROM OTHER GOVT UNIT 678,040.94 611,372.50 66,668.44- 611,372.50 40200 40200 -1500 5 PREPAID ITEMS CURRENT ASSETS 738,321.52 3,917.37 57,331.49 795,653.01 ASSETS 738,321.52 3,917.37 57,331.49 795,653.01 40200 40200 -2000 3 LIABILITIES 40200 40200 -2001 4 CURRENT LIABILITIES 40200 40200 -2010 5 ACCOUNTS PAYABLE 40200 40200 -2015 6 VOUCHERS PAYABLE 724.20- 724.20- 724.20 - ACCOUNTS PAYABLE 724.20- 724.20- 724.20- 40200 40200 -2100 5 SALARIES & BENEFITS PAYABLE 40200 40200 -2200 5 DUE TO OTHER FUNDS 40200 40200 -2250 5 DUE TO OTHER GOVERNMENT UNITS 40200 40200 -2400 5 DEFERRED REVENUE CURRENT LIABILITIES 724.20- 724.20- 724.20- 40200 40200 -2601 4 NON - CURRENT LIABILITIES LIABILITIES 724.20- 724.20- 724.20- 40200 40200 -3000 3 FUND EQUITY 40200 40200 -3001 4 CONTRIBUTED CAPITAL 40200 40200 -3501 4 FUND BALANCE 40200 40200 -3510 5 RESERVED FUND BALANCE 40200 40200 -3660 5 UNRESERVED FUND BALANCE 738,321.52- 738,321.52 - FUND BALANCE 738,321.52- 738,321.52 - FUND EQUITY 738,321.52- 738,321.52- 40200 40200 -4000 3 REVENUES AND EXPENSES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 154 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 40200 40200 -4001 4 REVENUES 40200 40200 -4300 5 INTERGOVERNMENTAL REVENUE 40200 40200 -4340 6 STATE REVENUE 40200 40200 -4343 7 MUNICIPAL STATE AID, STREE 90,000.00- 90,000.00- 40200 40200 -4344 7 MUNICIPAL STATE AID, STREE 611,372.50- 611,372.50- 611,372.50 - STATE REVENUE 611,372.50- 701,372.50- 701,372.50- 40200 40200 -4370 6 OTHER GRANTS/AID INTERGOVERNMENTAL REVENU 611,372.50- 701,372.50- 701,372.50- 40200 40200 -4599 5 MISCELLANEOUS REVENUE 40200 40200 -4600 6 MISCELLANEOUS REVENUE 40200 40200 -4603 7 INTEREST EARNINGS 2,803.80- 18,698.42- 18,698.42- 40200 40200 -4605 7 UNREALIZED I NVESTM ENT GAIN 1,113.57- 1,113.57- 1,113.57 - MISCELLANEOUS REVENU 3,917.37- 19,811.99- 19,811.99 - MISCELLANEOUS REVENUE 3,917.37- 19,811.99- 19,811.99- 40200 40200 -4900 5 OTHER FINANCING SOURCES REVENUES 615,289.87- 721,184.49- 721,184.49- 40200 40200 -6001 4 EXPENDITURES /EXPENSES 40200 40200 -6099 5 PERSONAL SERVICES 40200 40200 -6100 6 WAGES AND SALARIES 40200 40200 -6120 6 RETIREMENT CONTRIBUTIONS 40200 40200 -6150 6 WORKER'S COMPENSATION 40200 40200 -6199 5 SUPPLIES 40200 40200 -6210 6 OPERATING SUPPLIES 40200 40200 -6220 6 REPAIR & MAINT SUPPLIES 40200 40200 -6224 7 STREET MAINT MATERIALS 21,678.23 21,678.23 40200 40200 -6226 7 SIGNS & STRIPING MATERIALS 724.20 4,571.25 4,571.25 REPAIR & MAINT SUPPL 724.20 26,249.48 26,249.48 SUPPLIES 724.20 26,249.48 26,249.48 40200 40200 -6299 5 OTHER CHARGES & SERVICES 40200 40200 -6300 6 PROFESSIONAL SERVICES 40200 40200 -6330 6 TRANSPORTATION 40200 40200 -6340 6 ADVERTISING 40200 40200 -6400 6 REPAIR & MAINT SERVICES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 155 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 40200 40200 -6404 7 STREET MAINT SERVICES 26,955.22 26,955.22 REPAIR & MAINT SERVI 26,955.22 26,955.22 40200 40200 -6440 6 OTHER EXPENSES 40200 40200 -6470 6 TRANSFERS AND OTHER USES OTHER CHARGES & SERVICES 26,955.22 26,955.22 40200 40200 -6500 5 CAPITAL OUTLAY 40200 40200 -6501 6 CAPITAL OUTLAY 40200 40200 -6530 7 IMPROVEMENTS 611,372.50 611,372.50 611,372.50 CAPITAL OUTLAY 611,372.50 611,372.50 611,372.50 CAPITAL OUTLAY 611,372.50 611,372.50 611,372.50 EXPENDITURES /EXPENSES 612,096.70 664,577.20 664,577.20 REVENUES AND EXPENSES 3,193.17- 56,607.29- 56,607.29 - MUNICIPAL STATE AID CONSTRUCT MUNICIPAL STATE AID CONSTRUCT R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 156 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 40600 40600. A 1 CAPITAL RESERVE EMERGENCY FUND 40600 40600. B 2 CAPITAL RESERVE EMERGENCY FUND 40600 40600 -1000 3 ASSETS 40600 40600 -1001 4 CURRENT ASSETS 40600 40600 -1005 5 CASH AND CASH EQUIVALENTS 40600 40600 -1095 5 POOLED CASH & INVESTMENTS 1,403,001.57 7,620.49 24,688.46 1,427,690.03 40600 40600 -1200 5 ACCOUNTS RECEIVABLE 40600 40600 -1300 5 DUE FROM OTHER FUNDS 40600 40600 -1320 5 DUE FROM OTHER GOVT UNITS CURRENT ASSETS 1,403,001.57 7,620.49 24,688.46 1,427,690.03 ASSETS 1,403,001.57 7,620.49 24,688.46 1,427,690.03 40600 40600 -2000 3 LIABILITIES 40600 40600 -2001 4 CURRENT LIABILITIES 40600 40600 -2010 5 ACCOUNTS PAYABLE 40600 40600 -2015 6 VOUCHERS PAYABLE 23,148.00- 23,148.00 ACCOUNTS PAYABLE 23,148.00- 23,148.00 40600 40600 -2100 5 SALARIES & BENEFITS PAYABLE 40600 40600 -2200 5 DUE TO OTHER FUNDS 40600 40600 -2250 5 DUE TO OTHER GOVERNMENT UNITS 40600 40600 -2400 5 DEFERRED REVENUE CURRENT LIABILITIES 23,148.00- 23,148.00 LIABILITIES 23,148.00- 23,148.00 40600 40600 -3000 3 FUND EQUITY 40600 40600 -3001 4 CONTRIBUTED CAPITAL 40600 40600 -3501 4 FUND BALANCE 40600 40600 -3510 5 RESERVED FUND BALANCE 40600 40600 -3660 5 UNRESERVED FUND BALANCE 1,379,853.57- 1,379,853.57 - FUND BALANCE 1,379,853.57- 1,379,853.57 - FUND EQUITY 1,379,853.57- 1,379,853.57- 40600 40600 -4000 3 REVENUES AND EXPENSES 40600 40600 -4001 4 REVENUES 40600 40600 -4360 6 COUNTY GRANTS 40600 40600 -4599 5 MISCELLANEOUS REVENUE 40600 40600 -4600 6 MISCELLANEOUS REVENUE R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 157 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 40600 40600 -4603 7 INTEREST EARNINGS 5,454.25- 33,847.84- 33,847.84- 40600 40600 -4605 7 UNREALIZED I NVESTM ENT GAIN 2,166.24- 2,166.24- 2,166.24- 40600 40600 -4606 7 OTHER REVENUE 33,249.38- 33,249.38 - MISCELLANEOUS REVENU 7,620.49- 69,263.46- 69,263.46 - MISCELLANEOUS REVENUE 7,620.49- 69,263.46- 69,263.46 - REVENUES 7,620.49- 69,263.46- 69,263.46- 40600 40600 -6001 4 EXPENDITURES /EXPENSES 40600 40600 -6100 6 WAGES AND SALARIES 40600 40600 -6120 6 RETIREMENT CONTRIBUTIONS 40600 40600 -6150 6 WORKER'S COMPENSATION 40600 40600 -6199 5 SUPPLIES 40600 40600 -6220 6 REPAIR & MAINT SUPPLIES 40600 40600 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 40600 40600 -6299 5 OTHER CHARGES & SERVICES 40600 40600 -6320 6 COMMUNICATIONS 40600 40600 -6330 6 TRANSPORTATION 40600 40600 -6350 6 PRINTING AND DUPLICATING 40600 40600 -6400 6 REPAIR & MAINT SERVICES 40600 40600 -6403 7 BLDGS /FACILITIES MAINT SER 21,427.00 21,427.00 REPAIR & MAINT SERVI 21,427.00 21,427.00 40600 40600 -6410 6 RENTALS 40600 40600 -6440 6 OTHER EXPENSES 40600 40600 -6460 6 CENTRAL GARAGE CHARGES 40600 40600 -6490 6 OTHER MISC COSTS /EXPENSES OTHER CHARGES & SERVICES 21,427.00 21,427.00 40600 40600 -6500 5 CAPITAL OUTLAY 40600 40600 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 21,427.00 21,427.00 REVENUES AND EXPENSES 7,620.49- 47,836.46- 47,836.46 - CAPITAL RESERVE EMERGENCY FUND CAPITAL RESERVE EMERGENCY FUND R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 158 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 40700 40700. A 1 INFRASTRUCTURE CONSTRUCTION 40700 40700. B 2 INFRASTRUCTURE CONSTRUCTION 40700 40700 -1000 3 ASSETS 40700 40700 -1001 4 CURRENT ASSETS 40700 40700 -1005 5 CASH AND CASH EQUIVALENTS 40700 40700 -1095 5 POOLED CASH & INVESTMENTS 1,054,562.70- 6,752,185.36 1,136,682.09 82,119.39 40700 40700 -1200 5 ACCOUNTS RECEIVABLE 40700 40700 -1205 6 ACCOUNTS RECEIVABLE- BILLED 79,253.69 4,346.96- 24,522.58- 54,731.11 ACCOUNTS RECEIVABLE- 79,253.69 4,346.96- 24,522.58- 54,731.11 40700 40700 -1215 6 MISC ACCOUNTS RECEIVABLE 61,708.50- 48,313.00- 13,395.50 48,313.00 - ACCOUNTS RECEIVABLE 17,545.19 52,659.96- 11,127.08- 6,418.11 40700 40700 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 40700 40700 -1275 6 SPEC ASSESS REC- CURRENT 2,261.56 3,160.68 899.12 3,160.68 40700 40700 -1285 6 SPEC ASSESS REC- DELINQUENT 8,505.27 2,999.90 2,999.90 11,505.17 40700 40700 -1290 6 SPEC ASSESS REC- DEFERRED 1,006,872.51 2,768,534.01- 895,813.22- 111,059.29 SPECIAL ASSESSMENTS RECE 1,017,639.34 2,762,373.43- 891,914.20- 125,725.14 40700 40700 -1300 5 DUE FROM OTHER FUNDS 40700 40700 -1320 5 DUE FROM OTHER GOVT UNITS 40700 40700 -1500 5 PREPAID ITEMS CURRENT ASSETS 19,378.17- 3,937,151.97 233,640.81 214,262.64 ASSETS 19,378.17- 3,937,151.97 233,640.81 214,262.64 40700 40700 -2000 3 LIABILITIES 40700 40700 -2001 4 CURRENT LIABILITIES 40700 40700 -2010 5 ACCOUNTS PAYABLE 40700 40700 -2012 6 MISC ACCOUNTS PAYABLE 1,449.70- 239,406.76 240,856.46 239,406.76 40700 40700 -2015 6 VOUCHERS PAYABLE 15,875.33- 248,919.66- 233,044.33- 248,919.66- 40700 40700 -2060 6 CONTRACTS PAYABLE 238,345.65- 359,167.31- 120,821.66- 359,167.31 - CONTRACTS PAYABLE 238,345.65- 359,167.31- 120,821.66- 359,167.31 - ACCOUNTS PAYABLE 255,670.68- 368,680.21- 113,009.53- 368,680.21- 40700 40700 -2100 5 SALARIES & BENEFITS PAYABLE 40700 40700 -2200 5 DUE TO OTHER FUNDS 40700 40700 -2250 5 DUE TO OTHER GOVERNMENT UNITS 40700 40700 -2400 5 DEFERRED REVENUE 40700 40700 -2420 6 DEFERRED REVENUE -SPEC ASSESS 1,015,377.78- 2,765,534.11 892,813.32 122,564.46- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 159 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance DEFERRED REVENUE 1,015,377.78- 2,765,534.11 892,813.32 122,564.46 - CURRENT LIABILITIES 1,271,048.46- 2,396,853.90 779,803.79 491,244.67- 40700 40700 -2601 4 NON - CURRENT LIABILITIES LIABILITIES 1,271,048.46- 2,396,853.90 779,803.79 491,244.67- 40700 40700 -3000 3 FUND EQUITY 40700 40700 -3001 4 CONTRIBUTED CAPITAL 40700 40700 -3501 4 FUND BALANCE 40700 40700 -3510 5 RESERVED FUND BALANCE 40700 40700 -3660 5 UNRESERVED FUND BALANCE 1,290,426.63 1,290,426.63 FUND BALANCE 1,290,426.63 1,290,426.63 FUND EQUITY 1,290,426.63 1,290,426.63 40700 40700 -4000 3 REVENUES AND EXPENSES 40700 40700 -4001 4 REVENUES 40700 40700 -4300 5 INTERGOVERNMENTAL REVENUE 40700 40700 -4310 6 FEDERAL REVENUE 40700 40700 -4340 6 STATE REVENUE 40700 40700 -4360 6 COUNTY GRANTS 40700 40700 -4370 6 OTHER GRANTS /AID 40700 40700 -4399 5 CHARGES FOR SERVICES 40700 40700 -4430 6 CHGS FOR SERVICES - PUBLIC WORKS 40700 40700 -4431 7 WEED CUTTING CHARGES 23,149.07 11,795.01- 11,795.01- 40700 40700 -4434 7 DISEASED TREE REMOVAL 24,616.48 26,738.20- 26,738.20 - CHGS FOR SERVICES -PU 47,765.55 38,533.21- 38,533.21 - CHARGES FOR SERVICES 47,765.55 38,533.21- 38,533.21- 40700 40700 -4599 5 MISCELLANEOUS REVENUE 40700 40700 -4600 6 MISCELLANEOUS REVENUE 40700 40700 -4601 7 SPECIAL ASSESSMENTS 24,529.14- 467,561.31- 467,561.31- 40700 40700 -4602 7 SPECIAL ASSESS - PENALTIES & 5,113.30- 5,225.72- 5,225.72- 40700 40700 -4606 7 OTHER REVENUE 3,668.43- 3,668.43- 40700 40700 -4607 7 SPEC ASSESS INTEREST 169.34- 169.34 - MISCELLANEOUS REVENU 29,642.44- 476,624.80- 476,624.80 - MISCELLANEOUS REVENUE 29,642.44- 476,624.80- 476,624.80- 40700 40700 -4900 5 OTHER FINANCING SOURCES 40700 40700 -4915 6 TRANSFERS IN 831,297.41- 831,297.41- 831,297.41- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 160 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 40700 40700 -4931 6 BOND SALES 2,339,932.36- 2,339,932.36- 2,339,932.36 - OTHER FINANCING SOURCES 3,171,229.77- 3,171,229.77- 3,171,229.77 - REVENUES 3,153,106.66- 3,686,387.78- 3,686,387.78- 40700 40700 -6001 4 EXPENDITURES /EXPENSES 40700 40700 -6099 5 PERSONAL SERVICES 40700 40700 -6100 6 WAGES AND SALARIES 40700 40700 -6110 6 OTHER PAYMENTS -NON INSURANCE 40700 40700 -6120 6 RETIREMENT CONTRIBUTIONS 40700 40700 -6150 6 WORKER'S COMPENSATION 40700 40700 -6199 5 SUPPLIES 40700 40700 -6200 6 OFFICE SUPPLIES 40700 40700 -6210 6 OPERATING SUPPLIES 40700 40700 -6219 7 GENERAL OPERATING SUPPLIES 5,132.51 5,132.51 OPERATING SUPPLIES 5,132.51 5,132.51 40700 40700 -6220 6 REPAIR & MAINT SUPPLIES 40700 40700 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 40700 40700 -6240 6 SMALL TOOLS & MINOR EQUIPMENT SUPPLIES 5,132.51 5,132.51 40700 40700 -6299 5 OTHER CHARGES & SERVICES 40700 40700 -6300 6 PROFESSIONAL SERVICES 40700 40700 -6302 7 ARCH, ENG & PLANNING 30,751.36 180,862.95 180,862.95 40700 40700 -6303 7 LEGAL SERVICES 769.00 769.00 40700 40700 -6307 7 PROFESSIONAL SERVICES 6,097.17 42,399.82 42,399.82 PROFESSIONAL SERVICE 36,848.53 224,031.77 224,031.77 40700 40700 -6320 6 COMMUNICATIONS 40700 40700 -6321 7 TELEPHONE /PAGERS 237.29 928.16 928.16 COMMUNICATIONS 237.29 928.16 928.16 40700 40700 -6330 6 TRANSPORTATION 40700 40700 -6333 7 FREIGHT /DRAYAGE 28.91 28.91 TRANSPORTATION 28.91 28.91 40700 40700 -6340 6 ADVERTISING 40700 40700 -6342 7 LEGAL NOTICES 1,527.29 1,527.29 ADVERTISING 1,527.29 1,527.29 40700 40700 -6350 6 PRINTING AND DUPLICATING R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 161 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 40700 40700 -6351 7 PRINTING 3,585.22 3,585.22 PRINTING AND DUPLICA 3,585.22 3,585.22 40700 40700 -6400 6 REPAIR & MAINT SERVICES 40700 40700 -6405 7 PARK & LANDSCAPE SERVICES 2,207.86 71,366.38 71,366.38 40700 40700 -6409 7 OTHER REPAIR & MAINT SVCS 6,218.16 6,218.16 40700 40700 -6438 7 CASH SHORT (OVER) 48.03- 48.03 - REPAIR & MAINT SERVI 2,207.86 77,536.51 77,536.51 40700 40700 -6440 6 OTHER EXPENSES 40700 40700 -6441 7 LICENSES, TAXES & FEES 1,985.00 1,985.00 OTHER EXPENSES 1,985.00 1,985.00 40700 40700 -6460 6 CENTRAL GARAGE CHARGES 40700 40700 -6462 7 FIXED CHARGES 307.32 307.32 CENTRAL GARAGE CHARG 307.32 307.32 40700 40700 -6470 6 TRANSFERS AND OTHER USES 40700 40700 -6472 7 ENGINEERING SERVICE TRANSF 250,504.62 250,504.62 250,504.62 TRANSFERS AND OTHER 250,504.62 250,504.62 250,504.62 40700 40700 -6490 6 OTHER MISC COSTS /EXPENSES 40700 40700 -6499 7 EXPENSES REIMBURSED 3,773,175.14- 3,773,175.14- 3,773,175.14 - OTHER MISC COSTS /EXP 3,773,175.14- 3,773,175.14- 3,773,175.14 - OTHER CHARGES & SERVICES 3,483,376.84- 3,212,740.34- 3,212,740.34- 40700 40700 -6500 5 CAPITAL OUTLAY 40700 40700 -6501 6 CAPITAL OUTLAY 40700 40700 -6530 7 IMPROVEMENTS 302,477.63 5,879,962.91 5,879,962.91 CAPITAL OUTLAY 302,477.63 5,879,962.91 5,879,962.91 CAPITAL OUTLAY 302,477.63 5,879,962.91 5,879,962.91 40700 40700 -6600 5 DEBT SERVICE 40700 40700 -6621 6 PAYING AGENT /OTHER FEES 588.10 588.10 DEBT SERVICE 588.10 588.10 EXPENDITURES /EXPENSES 3,180,899.21- 2,672,943.18 2,672,943.18 REVENUES AND EXPENSES 6,334,005.87- 1,013,444.60- 1,013,444.60 - INFRASTRUCTURE CONSTRUCTION INFRASTRUCTURE CONSTRUCTION R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 162 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 40800 40800. A 1 EBHC CAPITAL FUND 40800 40800. B 2 EBHC CAPITAL FUND 40800 40800 -1000 3 ASSETS 40800 40800 -1001 4 CURRENT ASSETS 40800 40800 -1095 5 POOLED CASH & INVESTMENTS 422,494.13 225,288.41 43,804.45 466,298.58 40800 40800 -1200 5 ACCOUNTS RECEIVABLE CURRENT ASSETS 422,494.13 225,288.41 43,804.45 466,298.58 ASSETS 422,494.13 225,288.41 43,804.45 466,298.58 40800 40800 -2000 3 LIABILITIES 40800 40800 -2001 4 CURRENT LIABILITIES 40800 40800 -2010 5 ACCOUNTS PAYABLE 40800 40800 -2015 6 VOUCHERS PAYABLE 20,478.75- 53,464.29- 32,985.54- 53,464.29 - ACCOUNTS PAYABLE 20,478.75- 53,464.29- 32,985.54- 53,464.29 - CURRENT LIABILITIES 20,478.75- 53,464.29- 32,985.54- 53,464.29 - LIABILITIES 20,478.75- 53,464.29- 32,985.54- 53,464.29- 40800 40800 -3000 3 FUND EQUITY 40800 40800 -3501 4 FUND BALANCE 40800 40800 -3510 5 RESERVED FUND BALANCE 40800 40800 -3660 5 UNRESERVED FUND BALANCE 402,015.38- 402,015.38 - FUND BALANCE 402,015.38- 402,015.38 - FUND EQUITY 402,015.38- 402,015.38- 40800 40800 -4000 3 REVENUES AND EXPENSES 40800 40800 -4001 4 REVENUES 40800 40800 -4599 5 MISCELLANEOUS REVENUE 40800 40800 -4600 6 MISCELLANEOUS REVENUE 40800 40800 -4603 7 INTEREST EARNINGS 1,781.42- 9,249.33- 9,249.33- 40800 40800 -4605 7 UNREALIZED INVESTMENT GAIN 707.52- 707.52- 707.52- 40800 40800 -4612 7 DONATIONS & CONTRIBUTIONS 40,000.00- 40,000.00 - MISCELLANEOUS REVENU 2,488.94- 49,956.85- 49,956.85 - MISCELLANEOUS REVENUE 2,488.94- 49,956.85- 49,956.85- 40800 40800 -4900 5 OTHER FINANCING SOURCES 40800 40800 -4915 6 TRANSFERS IN 235,000.00- 235,000.00- 235,000.00- 40800 40800 -4921 6 REFUNDS & REIMBURSEMENTS 2,041.00- 115,088.43- 115,088.43 - OTHER FINANCING SOURCES 237,041.00- 350,088.43- 350,088.43- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 163 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance REVENUES 239,529.94- 400,045.28- 400,045.28- 40800 40800 -6001 4 EXPENDITURES /EXPENSES 40800 40800 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 40800 40800 -6243 7 MINOR COMPUTER EQUIPMENT 3,232.27 6,464.54 6,464.54 SMALL TOOLS & MINOR 3,232.27 6,464.54 6,464.54 40800 40800 -6300 6 PROFESSIONAL SERVICES 40800 40800 -6307 7 PROFESSIONAL SERVICES 87.31 37,919.28 37,919.28 PROFESSIONAL SERVICE 87.31 37,919.28 37,919.28 40800 40800 -6340 6 ADVERTISING 40800 40800 -6349 7 OTHER ADVERTISING 80.44 529.33 529.33 ADVERTISING 80.44 529.33 529.33 40800 40800 -6400 6 REPAIR & MAINT SERVICES 40800 40800 -6420 6 IS SERVICES /LICENSES /FEES 40800 40800 -6421 7 SOFTWARE LICENSE 3,398.61 6,641.02 6,641.02 40800 40800 -6422 7 SOFTWARE MAINT 937.13 1,874.26 1,874.26 IS SERVICES /LICENSES 4,335.74 8,515.28 8,515.28 40800 40800 -6500 5 CAPITAL OUTLAY 40800 40800 -6501 6 CAPITAL OUTLAY 40800 40800 -6520 7 BUILDINGS & FACILITIES 41,628.93 257,351.43 257,351.43 40800 40800 -6540 7 EQUIPMENT & MACHINERY 60,105.38 60,105.38 40800 40800 -6560 7 FURNITURE 18,341.13 18,341.13 18,341.13 CAPITAL OUTLAY 59,970.06 335,797.94 335,797.94 CAPITAL OUTLAY 59,970.06 335,797.94 335,797.94 EXPENDITURES /EXPENSES 67,705.82 389,226.37 389,226.37 REVENUES AND EXPENSES 171,824.12- 10,818.91- 10,818.91 - EBHC CAPITAL FUND EBHC CAPITAL FUND R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 164 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 40900 40900. A 1 STREET RECONSTRUCTION 40900 40900. B 2 STREET RECONSTRUCTION 40900 40900 -1000 3 ASSETS 40900 40900 -1001 4 CURRENT ASSETS 40900 40900 -1095 5 POOLED CASH & INVESTMENTS 1,422,780.56 695,173.11- 24,163.62- 1,398,616.94 40900 40900 -1200 5 ACCOUNTS RECEIVABLE 40900 40900 -1215 6 MISC ACCOUNTS RECEIVABLE 164,184.06 159,196.03 4,988.03- 159,196.03 ACCOUNTS RECEIVABLE 164,184.06 159,196.03 4,988.03- 159,196.03 40900 40900 -1300 5 DUE FROM OTHER FUNDS CURRENT ASSETS 1,586,964.62 535,977.08- 29,151.65- 1,557,812.97 ASSETS 1, 586, 964.62 535,977.08- 29,151.65- 1, 557, 812.97 40900 40900 -2000 3 LIABILITIES 40900 40900 -2001 4 CURRENT LIABILITIES 40900 40900 -2010 5 ACCOUNTS PAYABLE 40900 40900 -3000 3 FUND EQUITY 40900 40900 -3501 4 FUND BALANCE 40900 40900 -3660 5 UNRESERVED FUND BALANCE 1,586,964.62- 1,586,964.62 - FUND BALANCE 1,586,964.62- 1,586,964.62 - FUND EQUITY 1,586,964.62- 1,586,964.62- 40900 40900 -4000 3 REVENUES AND EXPENSES 40900 40900 -4001 4 REVENUES 40900 40900 -4050 5 TAXES 40900 40900 -4160 6 GENERAL SALES AND USE TAXES 40900 40900 -4181 7 FRANCHISE FEES 159,196.03- 643,934.48- 643,934.48 - GENERAL SALES AND US 159,196.03- 643,934.48- 643,934.48 - TAXES 159,196.03- 643,934.48- 643,934.48- 40900 40900 -4599 5 MISCELLANEOUS REVENUE 40900 40900 -4600 6 MISCELLANEOUS REVENUE 40900 40900 -4603 7 INTEREST EARNINGS 5,351.01- 40,480.94- 40,480.94- 40900 40900 -4605 7 UNREALIZED I NVESTM ENT GAIN 2,125.24- 2,125.24- 2,125.24 - MISCELLANEOUS REVENU 7,476.25- 42,606.18- 42,606.18 - MISCELLANEOUS REVENUE 7,476.25- 42,606.18- 42,606.18- 40900 40900 -4900 5 OTHER FINANCING SOURCES REVENUES 166,672.28- 686,540.66- 686,540.66- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 165 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 40900 40900 -6001 4 EXPENDITURES /EXPENSES 40900 40900 -6299 5 OTHER CHARGES & SERVICES 40900 40900 -6490 6 OTHER MISC COSTS /EXPENSES 40900 40900 -6500 5 CAPITAL OUTLAY 40900 40900 -6501 6 CAPITAL OUTLAY 40900 40900 -6530 7 IMPROVEMENTS 702,649.36 715,692.31 715,692.31 CAPITAL OUTLAY 702,649.36 715,692.31 715,692.31 CAPITAL OUTLAY 702,649.36 715,692.31 715,692.31 EXPENDITURES /EXPENSES 702,649.36 715,692.31 715,692.31 REVENUES AND EXPENSES 535,977.08 29,151.65 29,151.65 STREET RECONSTRUCTION STREET RECONSTRUCTION R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 166 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 41000 41000. A 1 TECHNOLOGY FUND 41000 41000. B 2 TECHNOLOGY FUND 41000 41000 -1000 3 ASSETS 41000 41000 -1001 4 CURRENT ASSETS 41000 41000 -1095 5 POOLED CASH & INVESTMENTS 540,175.95 40,855.46- 125,759.01- 414,416.94 41000 41000 -1200 5 ACCOUNTS RECEIVABLE CURRENT ASSETS 540,175.95 40,855.46- 125,759.01- 414,416.94 ASSETS 540,175.95 40,855.46- 125,759.01- 414,416.94 41000 41000 -2000 3 LIABILITIES 41000 41000 -2001 4 CURRENT LIABILITIES 41000 41000 -2010 5 ACCOUNTS PAYABLE 41000 41000 -2015 6 VOUCHERS PAYABLE 14,874.92- 14,874.92- 14,874.92 - ACCOUNTS PAYABLE 14,874.92- 14,874.92- 14,874.92 - CURRENT LIABILITIES 14,874.92- 14,874.92- 14,874.92 - LIABILITIES 14,874.92- 14,874.92- 14,874.92- 41000 41000 -3000 3 FUND EQUITY 41000 41000 -3501 4 FUND BALANCE 41000 41000 -3660 5 UNRESERVED FUND BALANCE 540,175.95- 540,175.95 - FUND BALANCE 540,175.95- 540,175.95 - FUND EQUITY 540,175.95- 540,175.95- 41000 41000 -4000 3 REVENUES AND EXPENSES 41000 41000 -4001 4 REVENUES 41000 41000 -4599 5 MISCELLANEOUS REVENUE 41000 41000 -4600 6 MISCELLANEOUS REVENUE 41000 41000 -4603 7 INTEREST EARNINGS 1,583.21- 12,069.68- 12,069.68- 41000 41000 -4605 7 UNREALIZED INVESTMENT GAIN 628.80- 628.80- 628.80- 41000 41000 -4606 7 OTHER REVENUE 245.00- 245.00 - MISCELLANEOUS REVENU 2,212.01- 12,943.48- 12,943.48 - MISCELLANEOUS REVENUE 2,212.01- 12,943.48- 12,943.48- 41000 41000 -4900 5 OTHER FINANCING SOURCES REVENUES 2,212.01- 12,943.48- 12,943.48- 41000 41000 -6001 4 EXPENDITURES /EXPENSES 41000 41000 -6199 5 SUPPLIES 41000 41000 -6210 6 OPERATING SUPPLIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 167 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 41000 41000 -6219 7 GENERAL OPERATING SUPPLIES 3,657.74 3,657.74 OPERATING SUPPLIES 3,657.74 3,657.74 41000 41000 -6220 6 REPAIR & MAINT SUPPLIES 41000 41000 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 41000 41000 -6243 7 MINOR COMPUTER EQUIPMENT 29,230.84 75,238.49 75,238.49 SMALL TOOLS & MINOR 29,230.84 75,238.49 75,238.49 SUPPLIES 29,230.84 78,896.23 78,896.23 41000 41000 -6299 5 OTHER CHARGES & SERVICES 41000 41000 -6300 6 PROFESSIONAL SERVICES 41000 41000 -6307 7 PROFESSIONAL SERVICES 8,007.04 32,352.97 32,352.97 PROFESSIONAL SERVICE 8,007.04 32,352.97 32,352.97 41000 41000 -6340 6 ADVERTISING 41000 41000 -6342 7 LEGAL NOTICES 286.91 286.91 ADVERTISING 286.91 286.91 41000 41000 -6350 6 PRINTING AND DUPLICATING 41000 41000 -6420 6 IS SERVICES /LICENSES /FEES 41000 41000 -6421 7 SOFTWARE LICENSE 15,524.32 30,927.93 30,927.93 41000 41000 -6422 7 SOFTWARE MAINT 4,269.19 8,538.37 8,538.37 41000 41000 -6423 7 LOGIS CHARGES 911.00 2,575.00 2,575.00 IS SERVICES /LICENSES 20,704.51 42,041.30 42,041.30 41000 41000 -6470 6 TRANSFERS AND OTHER USES OTHER CHARGES & SERVICES 28,711.55 74,681.18 74,681.18 41000 41000 -6500 5 CAPITAL OUTLAY 41000 41000 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 57,942.39 153,577.41 153,577.41 REVENUES AND EXPENSES 55,730.38 140,633.93 140,633.93 TECHNOLOGY FUND TECHNOLOGY FUND R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 168 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60100 49141. A 1 WATER UTILITY FUND 60100 49141. B 2 WATER UTILITY - OPERATIONS 60100 49141 -4000 3 REVENUES AND EXPENSES 60100 49141 -4001 4 REVENUES 60100 49141 -4599 5 MISCELLANEOUS REVENUE 60100 49141 -4600 6 MISCELLANEOUS REVENUE 60100 49141 -4603 7 INTEREST EARNINGS 7,902.61- 49,708.78- 49,708.78- 60100 49141 -4604 7 CHECK PROCESSING FEES 90.00- 510.00- 510.00- 60100 49141 -4605 7 UNREALIZED I NVESTM ENT GAIN 3,138.65- 3,138.65- 3,138.65- 60100 49141 -4606 7 OTHER REVENUE 14.05 14.05 60100 49141 -4607 7 SPEC ASSESS INTEREST 33,017.02- 33,938.77- 33,938.77 - MISCELLANEOUS REVENU 44,148.28- 87,282.15- 87,282.15 - MISCELLANEOUS REVENUE 44,148.28- 87,282.15- 87,282.15- 60100 49141 -4700 5 WATER UTILITY FUND 60100 49141 -4701 6 WATER SALES 296,092.44- 1,658,342.38- 1,658,342.38- 60100 49141 -4702 6 FIRE LINES 1,926.46- 8,950.95- 8,950.95- 60100 49141 -4703 6 WATER METER SALES 304.52- 7,142.44- 7,142.44- 60100 49141 -4704 6 WATER METER RENTALS 840.00 646.00- 646.00- 60100 49141 -4705 6 SERVICE RESTORATION FEES 139.00- 3,609.55- 3,609.55- 60100 49141 -4706 6 CONNECTION CHARGES 1,000.00- 1,000.00- 60100 49141 -4707 6 PENALTIES 9,566.93- 91,292.62- 91,292.62- 60100 49141 -4708 6 TOWER RENTAL FEES 137,600.00- 137,600.00- 60100 49141 -4709 6 CERTIFICATION CHARGES 30.00 58,950.00- 58,950.00 - WATER UTILITY FUND 307,159.35- 1,967,533.94- 1,967,533.94- 60100 49141 -4900 5 OTHER FINANCING SOURCES 60100 49141 -4919 6 GAIN ON FIXED ASSET DISPOSAL 2,359.00 2,359.00 60100 49141 -4921 6 REFUNDS & REIMBURSEMENTS 1,664.44- 1,664.44 - OTHER FINANCING SOURCES 694.56 694.56 REVENUES 351,307.63- 2,054,121.53- 2,054,121.53- 60100 49141 -6001 4 EXPENDITURES /EXPENSES 60100 49141 -6099 5 PERSONAL SERVICES 60100 49141 -6100 6 WAGES AND SALARIES 60100 49141 -6101 7 WAGES & SALARIES -FT EMPLOY 40,495.26 283,018.48 283,018.48 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 169 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60100 49141 -6102 7 OVERTIME -FT EMPLOYEES 4,960.70 38,623.67 38,623.67 60100 49141 -6103 7 WAGES -PART TIME EMPLOYEES 17,199.55 17,199.55 WAGES AND SALARIES 45,455.96 338,841.70 338,841.70 60100 49141 -6110 6 OTHER PAYMENTS -NON INSURANCE 60100 49141 -6111 7 SEVERANCE PAY 3,704.83 3,704.83 3,704.83 OTHER PAYMENTS -NON 1 3,704.83 3,704.83 3,704.83 60100 49141 -6120 6 RETIREMENT CONTRIBUTIONS 60100 49141 -6122 7 PERA COORDINATED PLAN 2,954.63 20,894.67 20,894.67 60100 49141 -6125 7 FICA 3,053.02 20,807.41 20,807.41 60100 49141 -6126 7 MEDICARE CONTRIBUTIONS 713.94 4,870.51 4,870.51 RETIREMENT CONTRIBUT 6,721.59 46,572.59 46,572.59 60100 49141 -6130 6 INSURANCE BENEFITS 60100 49141 -6131 7 CAFETERIA PLAN CONTRIBUTIO 7,741.21 47,922.13 47,922.13 INSURANCE BENEFITS 7,741.21 47,922.13 47,922.13 60100 49141 -6150 6 WORKER'S COMPENSATION 60100 49141 -6151 7 WORKER'S COMP INSURANCE 1,469.24 12,465.49 12,465.49 WORKER'S COMPENSATIO 1,469.24 12,465.49 12,465.49 PERSONAL SERVICES 65,092.83 449,506.74 449,506.74 60100 49141 -6199 5 SUPPLIES 60100 49141 -6200 6 OFFICE SUPPLIES 60100 49141 -6201 7 OFFICE SUPPLIES 29.98 348.73 348.73 60100 49141 -6203 7 BOOKS /REFERENCE MATERIALS 117.57 117.57 60100 49141 -6204 7 STATIONARY SUPPLIES 742.64 742.64 OFFICE SUPPLIES 29.98 1,208.94 1,208.94 60100 49141 -6210 6 OPERATING SUPPLIES 60100 49141 -6214 7 CLOTHING & PERSONAL EQUIPM 50.00 50.00 60100 49141 -6216 7 CHEMICALS /CHEMICAL PRODUCT 8,452.81 100,221.29 100,221.29 60100 49141 -6217 7 SAFETY SUPPLIES 643.10 643.10 60100 49141 -6219 7 GENERAL OPERATING SUPPLIES 4,224.00 4,224.00 OPERATING SUPPLIES 8,452.81 105,138.39 105,138.39 60100 49141 -6220 6 REPAIR & MAINT SUPPLIES 60100 49141 -6227 7 PAINT SUPPLIES 567.91 567.91 REPAIR & MAINT SUPPL 567.91 567.91 60100 49141 -6230 6 REPAIR & MAINT SUPPLIES -OTHER R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 170 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60100 49141 -6235 7 UTILITY SYSTEM SUPPLIES 9,039.45 16,420.17 16,420.17 60100 49141 -6239 7 OTHER REPAIR & MAINT SUPPL 472.89 9,096.51 9,096.51 REPAIR & MAINT SUPPL 9,512.34 25,516.68 25,516.68 60100 49141 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 60100 49141 -6242 7 MINOR EQUIPMENT 4,116.23 4,116.23 60100 49141 -6243 7 MINOR COMPUTER EQUIPMENT 1,917.49 1,917.49 SMALL TOOLS & MINOR 6,033.72 6,033.72 SUPPLIES 17,995.13 138,465.64 138,465.64 60100 49141 -6299 5 OTHER CHARGES & SERVICES 60100 49141 -6300 6 PROFESSIONAL SERVICES 60100 49141 -6301 7 ACCTG, AUDIT & FIN'L SERVI 1,664.13 1,664.13 60100 49141 -6302 7 ARCH, ENG & PLANNING 12,854.71 33,122.74 33,122.74 60100 49141 -6303 7 LEGAL SERVICES 315.00 315.00 60100 49141 -6307 7 PROFESSIONAL SERVICES 5,831.46 5,831.46 PROFESSIONAL SERVICE 12,854.71 40,933.33 40,933.33 60100 49141 -6320 6 COMMUNICATIONS 60100 49141 -6321 7 TELEPHONE /PAGERS 207.94 1,325.27 1,325.27 60100 49141 -6322 7 POSTAGE 2,525.67 21,463.14 21,463.14 60100 49141 -6329 7 OTHER COMMUNICATION SERVIC 81.98 276.76 276.76 COMMUNICATIONS 2,815.59 23,065.17 23,065.17 60100 49141 -6330 6 TRANSPORTATION 60100 49141 -6331 7 TRAVEL EXPENSE /MILEAGE 76.09 195.55 195.55 60100 49141 -6333 7 FREIGHT /DRAYAGE 10.68 10.68 TRANSPORTATION 76.09 206.23 206.23 60100 49141 -6340 6 ADVERTISING 60100 49141 -6342 7 LEGAL NOTICES 363.48 363.48 ADVERTISING 363.48 363.48 60100 49141 -6350 6 PRINTING AND DUPLICATING 60100 49141 -6351 7 PRINTING 167.74 505.25 505.25 PRINTING AND DUPLICA 167.74 505.25 505.25 60100 49141 -6360 6 INSURANCE 60100 49141 -6361 7 GENERAL LIABILITY INSURANC 732.88- 9,975.40 9,975.40 60100 49141 -6362 7 PROPERTY INSURANCE 163.22- 2,115.05 2,115.05 60100 49141 -6366 7 MACHINERY BREAKDOWN INSURA 38.75- 507.13 507.13 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 171 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance INSURANCE 934.85- 12,597.58 12,597.58 60100 49141 -6380 6 UTILITY SERVICES 60100 49141 -6381 7 ELECTRIC 16,280.05 138,452.92 138,452.92 60100 49141 -6382 7 GAS 2,287.64 11,495.74 11,495.74 60100 49141 -6385 7 SEWER 62.60 250.40 250.40 60100 49141 -6386 7 STORM SEWER 1,457.18 5,828.72 5,828.72 60100 49141 -6389 7 STREET LIGHTS 256.85 1,027.40 1,027.40 UTILITY SERVICES 20,344.32 157,055.18 157,055.18 60100 49141 -6400 6 REPAIR & MAINT SERVICES 60100 49141 -6402 7 EQUIPMENT SERVICES 9.61 78,223.82 78,223.82 60100 49141 -6403 7 BLDGS /FACILITIES MAINT SER 1,672.07 3,340.51 3,340.51 REPAIR & MAINT SERVI 1,681.68 81,564.33 81,564.33 60100 49141 -6410 6 RENTALS 60100 49141 -6417 7 UNIFORMS 176.09 781.46 781.46 RENTALS 176.09 781.46 781.46 60100 49141 -6420 6 IS SERVICES /LICENSES /FEES 60100 49141 -6421 7 SOFTWARE LICENSE 224.01 224.01 60100 49141 -6422 7 SOFTWARE MAINT 353.68 353.68 60100 49141 -6423 7 LOGIS CHARGES 4,959.25 22,185.94 22,185.94 IS SERVICES /LICENSES 4,959.25 22,763.63 22,763.63 60100 49141 -6430 6 MISCELLANEOUS 60100 49141 -6432 7 CONFERENCES AND SCHOOLS 1,287.12 1,287.12 60100 49141 -6434 7 DUES & SUBSCRIPTIONS 1,682.79 1,682.79 60100 49141 -6436 7 UNCOLLECTIBLE CHECKS /DEBTS 775.46- 775.46- 775.46- 60100 49141 -6438 7 CASH SHORT (OVER) 28.36- .50 .50 MISCELLANEOUS 803.82- 2,194.95 2,194.95 60100 49141 -6440 6 OTHER EXPENSES 60100 49141 -6441 7 LICENSES, TAXES & FEES 14,294.84 76,801.72 76,801.72 60100 49141 -6449 7 OTHER CONTRACTUAL SERVICE 3,474.50 49,764.48 49,764.48 OTHER EXPENSES 17,769.34 126,566.20 126,566.20 60100 49141 -6460 6 CENTRAL GARAGE CHARGES 60100 49141 -6461 7 FUEL CHARGES 334.24 7,345.80 7,345.80 60100 49141 -6462 7 FIXED CHARGES 565.69 6,818.01 6,818.01 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 172 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60100 49141 -6463 7 REPAIR & MAINT CHARGES 388.65 11,206.84 11,206.84 60100 49141 -6465 7 REPLACEMENT CHARGES 1,593.47 19,121.64 19,121.64 CENTRAL GARAGE CHARG 2,882.05 44,492.29 44,492.29 60100 49141 -6470 6 TRANSFERS AND OTHER USES 60100 49141 -6471 7 ADMINISTRATIVE SERVICE TRA 5,087.92 61,055.04 61,055.04 60100 49141 -6472 7 ENGINEERING SERVICE TRANSF 226.02 226.02 226.02 TRANSFERS AND OTHER 5,313.94 61,281.06 61,281.06 60100 49141 -6490 6 OTHER MISC COSTS /EXPENSES 60100 49141 -6494 7 DEPRECIATION EXPENSE 51,778.82 611,327.58 611,327.58 OTHER MISC COSTS /EXP 51,778.82 611,327.58 611,327.58 OTHER CHARGES & SERVICES 119,080.95 1,185,697.72 1,185,697.72 60100 49141 -6500 5 CAPITAL OUTLAY 60100 49141 -6501 6 CAPITAL OUTLAY 60100 49141 -6600 5 DEBT SERVICE EXPENDITURES /EXPENSES 202,168.91 1,773,670.10 1,773,670.10 REVENUES AND EXPENSES 149,138.72- 280,451.43- 280,451.43 - WATER UTILITY - OPERATIONS 149,138.72- 280,451.43- 280,451.43- 60100 49142. B 2 WATER UTILITY - FACILITIES 60100 49142 -6001 4 EXPENDITURES /EXPENSES 60100 49142 -6099 5 PERSONAL SERVICES 60100 49142 -6100 6 WAGES AND SALARIES 60100 49142 -6120 6 RETIREMENT CONTRIBUTIONS 60100 49142 -6130 6 INSURANCE BENEFITS 60100 49142 -6150 6 WORKER'S COMPENSATION 60100 49142 -6199 5 SUPPLIES 60100 49142 -6210 6 OPERATING SUPPLIES 60100 49142 -6220 6 REPAIR & MAINT SUPPLIES 60100 49142 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 60100 49142 -6299 5 OTHER CHARGES & SERVICES 60100 49142 -6300 6 PROFESSIONAL SERVICES 60100 49142 -6380 6 UTILITY SERVICES 60100 49142 -6400 6 REPAIR & MAINT SERVICES 60100 49142 -6440 6 OTHER EXPENSES 60100 49142 -6490 6 OTHER MISC COSTS /EXPENSES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 173 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60100 49142 -6500 5 CAPITAL OUTLAY 60100 49142 -6501 6 CAPITAL OUTLAY 60100 49142 -6600 5 DEBT SERVICE WATER UTILITY - FACILITIES 60100 49143. B 2 WATER UTILITY - CONSTRUCTION 60100 49143 -4900 5 OTHER FINANCING SOURCES 60100 49143 -6001 4 EXPENDITURES /EXPENSES 60100 49143 -6099 5 PERSONAL SERVICES 60100 49143 -6100 6 WAGES AND SALARIES 60100 49143 -6120 6 RETIREMENT CONTRIBUTIONS 60100 49143 -6150 6 WORKER'S COMPENSATION 60100 49143 -6199 5 SUPPLIES 60100 49143 -6210 6 OPERATING SUPPLIES 60100 49143 -6299 5 OTHER CHARGES & SERVICES 60100 49143 -6300 6 PROFESSIONAL SERVICES 60100 49143 -6470 6 TRANSFERS AND OTHER USES 60100 49143 -6500 5 CAPITAL OUTLAY 60100 49143 -6501 6 CAPITAL OUTLAY 60100 49143 -6600 5 DEBT SERVICE WATER UTILITY - CONSTRUCTION 60100 60100. B 2 WATER UTILITY FUND 60100 60100 -1000 3 ASSETS 60100 60100 -1001 4 CURRENT ASSETS 60100 60100 -1005 5 CASH AND CASH EQUIVALENTS 60100 60100 -1095 5 POOLED CASH & INVESTMENTS 2,068,788.11 407,320.13- 533.44- 2,068,254.67 60100 60100 -1200 5 ACCOUNTS RECEIVABLE 60100 60100 -1205 6 ACCOUNTS RECEIVABLE- BILLED 515.24 51,583.94 51,316.60 51,831.84 ACCOUNTS RECEIVABLE- 515.24 51,583.94 51,316.60 51,831.84 60100 60100- 1210 -1 6 UTILITY RECEIVABLES - BILLED 225,883.14 49,092.93 120,562.69 346,445.83 60100 60100- 1210 -4 6 METER PURCHASE OWING 5,328.78 280.02 1,684.82 7,013.60 60100 60100 -1215 6 MISC ACCOUNTS RECEIVABLE 51,831.84- 51,831.84- 51,831.84- 60100 60100 -1220 6 UNBILLED ACCOUNTS RECEIVABLE 226,222.40 138,023.58 88,198.82- 138,023.58 60100 60100 -1230 6 RETURNED CHECKS 576.00 - RETURNED CHECKS 576.00- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 174 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60100 60100 -1232 6 ESTIMATED UNCOLLECTABLE A/R 1,643.32- 775.46 775.46 867.86- 60100 60100 -1235 6 BANKRUPTCY RECEIVABLE 3,987.27 358.08- 1,229.94- 2,757.33 ACCOUNTS RECEIVABLE 460,293.51 186,990.01 33,078.97 493,372.48 60100 60100 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 60100 60100 -1275 6 SPEC ASSESS REC- CURRENT 18,802.11 159,789.40 7,124.33- 11,677.78 SPEC ASSESS REC -CURB 18,802.11 159,789.40 7,124.33- 11,677.78 60100 60100 -1285 6 SPEC ASSESS REC- DELINQUENT 55,870.89 41,956.96 23,973.30 79,844.19 60100 60100 -1290 6 SPEC ASSESS REC- DEFERRED 384,460.21 359,029.75- 84,195.95 468,656.16 SPECIAL ASSESSMENTS RECE 459,133.21 157,283.39- 101,044.92 560,178.13 60100 60100 -1300 5 DUE FROM OTHER FUNDS 60100 60100 -1320 5 DUE FROM OTHER GOVT UNITS 60100 60100 -1400 5 INVENTORY 60100 60100 -1445 6 INVENTORY OF STORES 16,070.31 9,039.45- 9,039.45- 7,030.86 INVENTORY 16,070.31 9,039.45- 9,039.45- 7,030.86 60100 60100 -1500 5 PREPAID ITEMS 60100 60100 -1510 6 PREPAID ITEMS 500.00 500.00 PREPAID ITEMS 500.00 500.00 CURRENT ASSETS 3,004,785.14 386,652.96- 124,551.00 3,129,336.14 60100 60100 -1701 4 FIXED ASSETS 60100 60100 -1705 5 PROPERTY, PLANT & EQUIPMENT 60100 60100 -1710 6 LAND 23,093.28 2,359.00- 20,734.28 60100 60100 -1720 6 BUILDINGS 365,510.55 365,510.55 60100 60100 -1735 6 WATER MAINS & LINES 15,946,152.43 564,902.26 564,902.26 16,511,054.69 60100 60100 -1740 6 WATER WELLS & STORAGE 2,667,700.99 2,667,700.99 60100 60100 -1755 6 MACHINERY & EQUIPMENT 11,692.65 11,692.65 60100 60100 -1775 6 OTHER EQUIPMENT 63,700.00 63,700.00 60100 60100 -1780 6 MOBILE EQUIPMENT 53,275.00 53,275.00 60100 60100 -1799 6 CONSTRUCTION IN PROGRESS 576,662.09 162,860.33 162,860.33 739,522.42 PROPERTY, PLANT & EQUIPM 19,707,786.99 727,762.59 725,403.59 20,433,190.58 60100 60100 -1800 5 ACCUMULATED DEPRECIATION 11,062,475.34- 51,778.82- 611,327.58- 11,673,802.92 - FIXED ASSETS 8,645,311.65 675,983.77 114,076.01 8,759,387.66 ASSETS 11,650,096.79 289,330.81 238,627.01 11,888,723.80 60100 60100 -2000 3 LIABILITIES 60100 60100 -2001 4 CURRENT LIABILITIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 175 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60100 60100 -2010 5 ACCOUNTS PAYABLE 60100 60100 -2015 6 VOUCHERS PAYABLE 46,156.65- 16,234.94- 29,921.71 16,234.94- 60100 60100 -2025 6 REFUND CLEARING ACCOUNT 2,327.67 994.93 886.96- 1,440.71 60100 60100 -2041 6 MINNESOTA 6.5% SALES TAX 877.73- 1,227.52- 1,309.90- 2,187.63- 60100 60100 -2043 6 HENN CTY 0.15% SALES TAX 18.47- 31.10- 29.80- 48.27- 60100 60100 -2044 6 HENN CTY 0.25% TRANS TAX 51.96- 80.59- 80.59 - ACCOUNTS PAYABLE 44,725.18- 16,550.59- 27,614.46 17,110.72- 60100 60100 -2100 5 SALARIES & BENEFITS PAYABLE 60100 60100 -2110 6 SALARIES AND WAGES PAYABLE 9,591.88- 13,573.84- 3,981.96- 13,573.84 - SALARIES & BENEFITS PAYA 9,591.88- 13,573.84- 3,981.96- 13,573.84- 60100 60100 -2200 5 DUE TO OTHER FUNDS 60100 60100 -2250 5 DUE TO OTHER GOVERNMENT UNITS 60100 60100 -2300 5 DEPOSITS 60100 60100 -2330 6 HYDRANT METER DEPOSITS 700.00- 700.00- 1,400.00- 2,100.00 - DEPOSITS 700.00- 700.00- 1,400.00- 2,100.00- 60100 60100 -2400 5 DEFERRED REVENUE 60100 60100 -2430 6 DEFERRED REVENUE -OTHER 128,959.58- 109,367.66- 19,591.92 109,367.66 - DEFERRED REVENUE 128,959.58- 109,367.66- 19,591.92 109,367.66 - CURRENT LIABILITIES 183,976.64- 140,192.09- 41,824.42 142,152.22- 60100 60100 -2601 4 NON - CURRENT LIABILITIES 60100 60100 -2701 5 LONG TERM DEBT 60100 60100 -2720 6 BONDS PAYABLE LIABILITIES 183,976.64- 140,192.09- 41,824.42 142,152.22- 60100 60100 -3000 3 FUND EQUITY 60100 60100 -3001 4 CONTRIBUTED CAPITAL 60100 60100 -3010 5 CONTRIBUTED CAPITAL 4,997,510.25- 4,997,510.25 - CONTRIBUTED CAPITAL 4,997,510.25- 4,997,510.25- 60100 60100 -3700 4 RETAINED EARNINGS 60100 60100 -3710 5 RETAINED EARNINGS - RESERVED 252,973.74- 252,973.74- 60100 60100 -3730 5 RETAINED EARNINGS - UNRESERVED 6,215,636.16- 6,215,636.16 - RETAINED EARNINGS 6,468,609.90- 6,468,609.90 - FUND EQUITY 11,466,120.15- 11,466,120.15 - WATER UTILITY FUND 149,138.72 280,451.43 280,451.43 WATER UTILITY FUND R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 176 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60200 49251. A 1 SEWER UTILITY FUND 60200 49251. B 2 SEWER UTILITY - OPERATIONS 60200 49251 -4000 3 REVENUES AND EXPENSES 60200 49251 -4001 4 REVENUES 60200 49251 -4599 5 MISCELLANEOUS REVENUE 60200 49251 -4600 6 MISCELLANEOUS REVENUE 60200 49251 -4603 7 INTEREST EARNINGS 8,371.69- 68,198.93- 68,198.93- 60200 49251 -4605 7 UNREALIZED INVESTMENT GAIN 3,324.95- 3,324.95- 3,324.95- 60200 49251 -4606 7 OTHER REVENUE 387.26- 387.26- 60200 49251 -4607 7 SPEC ASSESS INTEREST 147.31- 147.31- 147.31- 60200 49251 -4707 7 PENALTIES 11,377.58- 87,623.86- 87,623.86 - MISCELLANEOUS REVENU 23,221.53- 159,682.31- 159,682.31 - MISCELLANEOUS REVENUE 23,221.53- 159,682.31- 159,682.31- 60200 49251 -4720 5 SEWER UTILITY FUND 60200 49251 -4721 6 SEWER SERVICE 638,989.78- 3,176,490.69- 3,176,490.69 - SEWER UTILITY FUND 638,989.78- 3,176,490.69- 3,176,490.69- 60200 49251 -4900 5 OTHER FINANCING SOURCES REVENUES 662,211.31- 3,336,173.00- 3,336,173.00- 60200 49251 -6001 4 EXPENDITURES /EXPENSES 60200 49251 -6099 5 PERSONAL SERVICES 60200 49251 -6100 6 WAGES AND SALARIES 60200 49251 -6101 7 WAGES & SALARIES -FT EMPLOY 21,636.87 107,155.39 107,155.39 60200 49251 -6102 7 OVERTIME -FT EMPLOYEES 2,449.18 17,371.96 17,371.96 60200 49251 -6103 7 WAGES -PART TIME EMPLOYEES 6,611.65 6,611.65 WAGES AND SALARIES 24, 086.05 131,139.00 131,139.00 60200 49251 -6110 6 OTHER PAYMENTS -NON INSURANCE 60200 49251 -6111 7 SEVERANCE PAY 1,149.22 1,149.22 1,149.22 OTHER PAYMENTS -NON 1 1,149.22 1,149.22 1,149.22 60200 49251 -6120 6 RETIREMENT CONTRIBUTIONS 60200 49251 -6122 7 PERA COORDINATED PLAN 1,565.58 8,090.64 8,090.64 60200 49251 -6125 7 FICA 1,633.80 8,337.53 8,337.53 60200 49251 -6126 7 MEDICARE CONTRIBUTIONS 382.10 1,949.91 1,949.91 RETIREMENT CONTRIBUT 3,581.48 18,378.08 18,378.08 60200 49251 -6130 6 INSURANCE BENEFITS R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 177 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60200 49251 -6131 7 CAFETERIA PLAN CONTRIBUTIO 4 20,671.60 20,671.60 INSURANCE BENEFITS 4,594.16 20,671.60 20,671.60 60200 49251 -6150 6 WORKER'S COMPENSATION 60200 49251 -6151 7 WORKER'S COMP INSURANCE 565.31 4,566.88 4,566.88 WORKER'S COMPENSATIO 565.31 4,566.88 4,566.88 PERSONAL SERVICES 33,976.22 175,904.78 175,904.78 60200 49251 -6199 5 SUPPLIES 60200 49251 -6200 6 OFFICE SUPPLIES 60200 49251 -6204 7 STATIONARY SUPPLIES 1,336.75 1,336.75 OFFICE SUPPLIES 1,336.75 1,336.75 60200 49251 -6210 6 OPERATING SUPPLIES 60200 49251 -6216 7 CHEMICALS /CHEMICAL PRODUCT 2,513.40 5,072.43 5,072.43 60200 49251 -6217 7 SAFETY SUPPLIES 1,107.15 1,107.15 60200 49251 -6219 7 GENERAL OPERATING SUPPLIES 4,393.91 4,393.91 OPERATING SUPPLIES 2,513.40 10,573.49 10,573.49 60200 49251 -6220 6 REPAIR & MAINT SUPPLIES 60200 49251 -6227 7 PAINT SUPPLIES 88.34 88.34 REPAIR & MAINT SUPPL 88.34 88.34 60200 49251 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 60200 49251 -6239 7 OTHER REPAIR & MAINT SUPPL 678.96 4,750.26 4,750.26 REPAIR & MAINT SUPPL 678.96 4,750.26 4,750.26 60200 49251 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 60200 49251 -6243 7 MINOR COMPUTER EQUIPMENT 1,942.46 1,942.46 SMALL TOOLS & MINOR 1,942.46 1,942.46 SUPPLIES 3,192.36 18,691.30 18,691.30 60200 49251 -6299 5 OTHER CHARGES & SERVICES 60200 49251 -6300 6 PROFESSIONAL SERVICES 60200 49251 -6301 7 ACCTG, AUDIT & FIN'L SERVI 1,574.18 1,574.18 60200 49251 -6302 7 ARCH, ENG & PLANNING 274.43 579.23 579.23 60200 49251 -6307 7 PROFESSIONAL SERVICES 1,072.50 3,188.45 3,188.45 PROFESSIONAL SERVICE 1,346.93 5,341.86 5,341.86 60200 49251 -6320 6 COMMUNICATIONS 60200 49251 -6321 7 TELEPHONE /PAGERS 41.99 340.34 340.34 60200 49251 -6322 7 POSTAGE 1,152.06 6,799.53 6,799.53 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 178 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance COMMUNICATIONS 1,194.05 7,139.87 7,139.87 60200 49251 -6330 6 TRANSPORTATION 60200 49251 -6340 6 ADVERTISING 60200 49251 -6350 6 PRINTING AND DUPLICATING 60200 49251 -6351 7 PRINTING 214.73 214.73 PRINTING AND DUPLICA 214.73 214.73 60200 49251 -6360 6 INSURANCE 60200 49251 -6361 7 GENERAL LIABILITY INSURANC 315.04- 4,306.63 4,306.63 60200 49251 -6362 7 PROPERTY INSURANCE 53.49- 693.01 693.01 60200 49251 -6366 7 MACHINERY BREAKDOWN INSURA 15.44- 201.99 201.99 INSURANCE 383.97- 5,201.63 5,201.63 60200 49251 -6380 6 UTILITY SERVICES 60200 49251 -6381 7 ELECTRIC 5,394.34 35,093.25 35,093.25 UTILITY SERVICES 5,394.34 35,093.25 35,093.25 60200 49251 -6390 6 CONTRACT UTILITY SERVICES 60200 49251 -6391 7 MET COUNCIL ENVIRON SVCS 1,915,444.03 1,915,444.03 CONTRACT UTILITY SER 1,915,444.03 1,915,444.03 60200 49251 -6400 6 REPAIR & MAINT SERVICES 60200 49251 -6403 7 BLDGS /FACILITIES MAINT SER 2,492.04 2,892.29 2,892.29 60200 49251 -6409 7 OTHER REPAIR & MAINT SVCS 4,124.17 47,270.31 47,270.31 REPAIR & MAINT SERVI 6,616.21 50,162.60 50,162.60 60200 49251 -6410 6 RENTALS 60200 49251 -6420 6 IS SERVICES /LICENSES /FEES 60200 49251 -6421 7 SOFTWARE LICENSE 224.01 224.01 60200 49251 -6423 7 LOGIS CHARGES 4,959.25 22,185.94 22,185.94 IS SERVICES /LICENSES 4,959.25 22,409.95 22,409.95 60200 49251 -6430 6 MISCELLANEOUS 60200 49251 -6432 7 CONFERENCES AND SCHOOLS 1,190.00 1,190.00 60200 49251 -6434 7 DUES & SUBSCRIPTIONS 23.00 23.00 MISCELLANEOUS 1,213.00 1,213.00 60200 49251 -6440 6 OTHER EXPENSES 60200 49251 -6441 7 LICENSES, TAXES & FEES 1.50 1.50 60200 49251 -6449 7 OTHER CONTRACTUAL SERVICE 1,365.82 19,026.98 19,026.98 OTHER EXPENSES 1,365.82 19,028.48 19,028.48 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 179 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60200 49251 -6460 6 CENTRAL GARAGE CHARGES 60200 49251 -6461 7 FUEL CHARGES 649.83 17,711.73 17,711.73 60200 49251 -6462 7 FIXED CHARGES 904.90 11,054.04 11,054.04 60200 49251 -6463 7 REPAIR & MAINT CHARGES 1,182.89 19,096.97 19,096.97 60200 49251 -6465 7 REPLACEMENT CHARGES 4,559.80 54,717.60 54,717.60 CENTRAL GARAGE CHARG 7,297.42 102,580.34 102,580.34 60200 49251 -6470 6 TRANSFERS AND OTHER USES 60200 49251 -6471 7 ADMINISTRATIVE SERVICE TRA 7,935.42 95,225.04 95,225.04 TRANSFERS AND OTHER 7,935.42 95,225.04 95,225.04 60200 49251 -6490 6 OTHER MISC COSTS /EXPENSES 60200 49251 -6494 7 DEPRECIATION EXPENSE 46,885.01 553,548.59 553,548.59 OTHER MISC COSTS /EXP 46,885.01 553,548.59 553,548.59 OTHER CHARGES & SERVICES 82,610.48 2,812,603.37 2,812,603.37 60200 49251 -6500 5 CAPITAL OUTLAY 60200 49251 -6501 6 CAPITAL OUTLAY 60200 49251 -6600 5 DEBT SERVICE EXPENDITURES /EXPENSES 119,779.06 3,007,199.45 3,007,199.45 REVENUES AND EXPENSES 542,432.25- 328,973.55- 328,973.55 - SEWER UTILITY - OPERATIONS 542,432.25- 328,973.55- 328,973.55- 60200 49252. B 2 SEWER UTILITY - FACILITIES 60200 49252 -4000 3 REVENUES AND EXPENSES 60200 49252 -4001 4 REVENUES 60200 49252 -4599 5 MISCELLANEOUS REVENUE 60200 49252 -4600 6 MISCELLANEOUS REVENUE 60200 49252 -4720 5 SEWER UTILITY FUND 60200 49252 -6001 4 EXPENDITURES /EXPENSES 60200 49252 -6099 5 PERSONAL SERVICES 60200 49252 -6100 6 WAGES AND SALARIES 60200 49252 -6120 6 RETIREMENT CONTRIBUTIONS 60200 49252 -6130 6 INSURANCE BENEFITS 60200 49252 -6150 6 WORKER'S COMPENSATION 60200 49252 -6199 5 SUPPLIES 60200 49252 -6200 6 OFFICE SUPPLIES 60200 49252 -6210 6 OPERATING SUPPLIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 180 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60200 49252 -6220 6 REPAIR & MAINT SUPPLIES 60200 49252 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 60200 49252 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 60200 49252 -6299 5 OTHER CHARGES & SERVICES 60200 49252 -6300 6 PROFESSIONAL SERVICES 60200 49252 -6320 6 COMMUNICATIONS 60200 49252 -6330 6 TRANSPORTATION 60200 49252 -6350 6 PRINTING AND DUPLICATING 60200 49252 -6360 6 INSURANCE 60200 49252 -6380 6 UTILITY SERVICES 60200 49252 -6390 6 CONTRACT UTILITY SERVICES 60200 49252 -6400 6 REPAIR & MAINT SERVICES 60200 49252 -6420 6 IS SERVICES /LICENSES /FEES 60200 49252 -6430 6 MISCELLANEOUS 60200 49252 -6440 6 OTHER EXPENSES 60200 49252 -6460 6 CENTRAL GARAGE CHARGES 60200 49252 -6470 6 TRANSFERS AND OTHER USES 60200 49252 -6490 6 OTHER MISC COSTS /EXPENSES 60200 49252 -6500 5 CAPITAL OUTLAY 60200 49252 -6501 6 CAPITAL OUTLAY 60200 49252 -6600 5 DEBT SERVICE SEWER UTILITY - FACILITIES 60200 49253. B 2 SEWER UTILITY - CONSTRUCT 60200 49253 -4900 5 OTHER FINANCING SOURCES 60200 49253 -6001 4 EXPENDITURES /EXPENSES 60200 49253 -6099 5 PERSONAL SERVICES 60200 49253 -6100 6 WAGES AND SALARIES 60200 49253 -6120 6 RETIREMENT CONTRIBUTIONS 60200 49253 -6150 6 WORKER'S COMPENSATION 60200 49253 -6199 5 SUPPLIES 60200 49253 -6210 6 OPERATING SUPPLIES 60200 49253 -6299 5 OTHER CHARGES & SERVICES 60200 49253 -6300 6 PROFESSIONAL SERVICES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 181 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60200 49253 -6470 6 TRANSFERS AND OTHER USES 60200 49253 -6500 5 CAPITAL OUTLAY 60200 49253 -6501 6 CAPITAL OUTLAY 60200 49253 -6600 5 DEBT SERVICE SEWER UTILITY - CONSTRUCT 60200 60200. B 2 SEWER UTILITY FUND 60200 60200 -1000 3 ASSETS 60200 60200 -1001 4 CURRENT ASSETS 60200 60200 -1005 5 CASH AND CASH EQUIVALENTS 60200 60200 -1095 5 POOLED CASH & INVESTMENTS 2,464,115.60 1,102,536.20- 272,813.86- 2,191,301.74 60200 60200 -1200 5 ACCOUNTS RECEIVABLE 60200 60200 -1210 6 UTILITY RECEIVABLES 35,992.44 35,992.44- 60200 60200 - 1210 -1 6 UTILITY RECEIVABLES- BILLED 301,097.14 88,557.57 166,956.58 468,053.72 60200 60200 -1220 6 UNBILLED ACCOUNTS RECEIVABLE 434,328.30 351,621.23 82,707.07- 351,621.23 ACCOUNTS RECEIVABLE 771,417.88 440,178.80 48,257.07 819,674.95 60200 60200 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 60200 60200 -1275 6 SPEC ASSESS REC- CURRENT 203.84 60200 60200 -1290 6 SPEC ASSESS REC- DEFERRED 2,083.05 260.37- 260.37- 1,822.68 SPECIAL ASSESSMENTS RECE 2,083.05 56.53- 260.37- 1,822.68 60200 60200 -1300 5 DUE FROM OTHER FUNDS 60200 60200 -1320 5 DUE FROM OTHER GOVT UNITS 60200 60200 -1500 5 PREPAID ITEMS 60200 60200 -1510 6 PREPAID ITEMS 154,771.82 162,726.94 8,955.12 163,726.94 PREPAID ITEMS 154,771.82 162,726.94 8,955.12 163,726.94 CURRENT ASSETS 3,392,388.35 499,686.99- 215,862.04- 3,176,526.31 60200 60200 -1701 4 FIXED ASSETS 60200 60200 -1705 5 PROPERTY, PLANT & EQUIPMENT 60200 60200 -1710 6 LAND 3,388.67 3,388.67 60200 60200 -1720 6 BUILDINGS 365,510.55 365,510.55 60200 60200 -1745 6 SEWER MAINS & LINES 14,322,662.85 347,019.77 347,019.77 14,669,682.62 60200 60200 -1750 6 SEWER LIFT STATIONS 2,339,912.52 2,339,912.52 60200 60200 -1775 6 OTHER EQUIPMENT 179,130.27 179,130.27 60200 60200 -1799 6 CONSTRUCTION IN PROGRESS 434,686.89 748,843.86 748,843.86 1,183,530.75 PROPERTY, PLANT & EQUIPM 17,645,291.75 1,095,863.63 1,095,863.63 18,741,155.38 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 182 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60200 60200 -1800 5 ACCUMULATED DEPRECIATION 8,591,385.33- 46,885.01- 553,548.59- 9,144,933.92 - FIXED ASSETS 9,053,906.42 1,048,978.62 542,315.04 9,596,221.46 ASSETS 12,446,294.77 549,291.63 326,453.00 12,772,747.77 60200 60200 -2000 3 LIABILITIES 60200 60200 -2001 4 CURRENT LIABILITIES 60200 60200 -2010 5 ACCOUNTS PAYABLE 60200 60200 -2012 6 MISC ACCOUNTS PAYABLE 37,994.26 37,994.26 37,994.26 60200 60200 -2015 6 VOUCHERS PAYABLE 8,857.02- 42,790.24- 33,933.22- 42,790.24 - ACCOUNTS PAYABLE 8,857.02- 4,795.98- 4,061.04 4,795.98- 60200 60200 -2100 5 SALARIES & BENEFITS PAYABLE 60200 60200 -2110 6 SALARIES AND WAGES PAYABLE 2,931.91- 4,472.40- 1,540.49- 4,472.40 - SALARIES & BENEFITS PAYA 2,931.91- 4,472.40- 1,540.49- 4,472.40- 60200 60200 -2200 5 DUE TO OTHER FUNDS 60200 60200 -2250 5 DUE TO OTHER GOVERNMENT UNITS 60200 60200 -2300 5 DEPOSITS 60200 60200 -2361 6 SYSTEM AVAILABLTY CHRG DEPOSIT 2,409.00 DEPOSITS 2,409.00 60200 60200 -2400 5 DEFERRED REVENUE CURRENT LIABILITIES 11,788.93- 6,859.38- 2,520.55 9,268.38- 60200 60200 -2601 4 NON - CURRENT LIABILITIES 60200 60200 -2701 5 LONG TERM DEBT 60200 60200 -2720 6 BONDS PAYABLE LIABILITIES 11,788.93- 6,859.38- 2,520.55 9,268.38- 60200 60200 -3000 3 FUND EQUITY 60200 60200 -3001 4 CONTRIBUTED CAPITAL 60200 60200 -3010 5 CONTRIBUTED CAPITAL 5,668,426.00- 5,668,426.00 - CONTRIBUTED CAPITAL 5,668,426.00- 5,668,426.00- 60200 60200 -3700 4 RETAINED EARNINGS 60200 60200 -3710 5 RETAINED EARNINGS - RESERVED 3,124.53- 3,124.53- 60200 60200 -3730 5 RETAINED EARNINGS - UNRESERVED 6,762,955.31- 6,762,955.31 - RETAINED EARNINGS 6,766,079.84- 6,766,079.84 - FUND EQUITY 12,434,505.84- 12,434,505.84 - SEWER UTILITY FUND 542,432.25 328,973.55 328,973.55 SEWER UTILITY FUND R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 183 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60900 49611. A 1 BROOKLYN CENTER LIQUOR 60900 49611. B 2 BROOKLYN CENTER LIQUOR 60900 49611 -4000 3 REVENUES AND EXPENSES 60900 49611 -4001 4 REVENUES 60900 49611 -4599 5 MISCELLANEOUS REVENUE 60900 49611 -4600 6 MISCELLANEOUS REVENUE 60900 49611 -4603 7 INTEREST EARNINGS 2,503.77- 15,964.50- 15,964.50- 60900 49611 -4605 7 UNREALIZED I NVESTM ENT GAIN 994.41- 994.41- 994.41- 60900 49611 -4606 7 OTHER REVENUE 1,500.00- 1,500.00 - MISCELLANEOUS REVENU 3,498.18- 18,458.91- 18,458.91 - MISCELLANEOUS REVENUE 3,498.18- 18,458.91- 18,458.91- 60900 49611 -4760 5 LIQUOR STORE OPERATIONS 60900 49611 -4761 6 LIQUOR SALES 163,973.76- 1,473,865.08- 1,473,865.08- 60900 49611 -4762 6 WINE SALES 58,785.27- 441,702.09- 441,702.09- 60900 49611 -4763 6 BEER SALES 152,480.89- 1,804,617.98- 1,804,617.98- 60900 49611 -4764 6 SALES -NON TAXABLE 5,423.30- 68,428.28- 68,428.28- 60900 49611 -4765 6 SALES - TAXABLE 5,435.17- 56,745.67- 56,745.67 - LIQUOR STORE OPERATIONS 386,098.39- 3,845,359.10- 3,845,359.10- 60900 49611 -4900 5 OTHER FINANCING SOURCES 60900 49611 -4921 6 REFUNDS & REIMBURSEMENTS 867.80- 867.80- 60900 49611 -4922 6 PROJECT ADMINISTRATION 299.35- 3,185.71- 3,185.71 - OTHER FINANCING SOURCES 299.35- 4,053.51- 4,053.51- 60900 49611 -5550 5 DIRECT COST OF SALES 60900 49611 -5580 6 COST OF GOODS SOLD 60900 49611 -5581 7 COST OF SALES - LIQUOR 111,335.79 1,014,465.96 1,014,465.96 60900 49611 -5582 7 COST OF SALES -WINE 39,931.63 297,662.65 297,662.65 60900 49611 -5583 7 COST OF SALES -BEER 116,699.91 1,369,459.39 1,369,459.39 60900 49611 -5584 7 OTHER COSTS OF SALE - NONTAX 3,500.70 44,086.54 44,086.54 60900 49611 -5585 7 OTHER COSTS OF SALE - TAXABL 3,645.41 38,879.50 38,879.50 60900 49611 -5587 7 INVENTORY VARIANCES 357.81 8,918.12 8,918.12 60900 49611 -5589 7 DELIVERY CHARGES 2,777.58 17,274.57 17,274.57 COST OF GOODS SOLD 278,248.83 2,790,746.73 2,790,746.73 DIRECT COST OF SALES 278,248.83 2,790,746.73 2,790,746.73 REVENUES 111,647.09- 1,077,124.79- 1,077,124.79- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 184 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60900 49611 -6001 4 EXPENDITURES /EXPENSES 60900 49611 -6099 5 PERSONAL SERVICES 60900 49611 -6100 6 WAGES AND SALARIES 60900 49611 -6101 7 WAGES & SALARIES -FT EMPLOY 15,870.12 164,846.72 164,846.72 60900 49611 -6103 7 WAGES -PART TIME EMPLOYEES 12,291.90 143,872.74 143,872.74 60900 49611 -6104 7 OVERTIME -PART TIME EMPLOYE 24.11- 2,811.85 2,811.85 WAGES AND SALARIES 28,137.91 311,531.31 311,531.31 60900 49611 -6110 6 OTHER PAYMENTS -NON INSURANCE 60900 49611 -6111 7 SEVERANCE PAY 2,204.88 2,204.88 2,204.88 OTHER PAYMENTS -NON 1 2,204.88 2,204.88 2,204.88 60900 49611 -6120 6 RETIREMENT CONTRIBUTIONS 60900 49611 -6122 7 PERA COORDINATED PLAN 1,738.15 19,379.76 19,379.76 60900 49611 -6125 7 FICA 1,919.25 19,599.59 19,599.59 60900 49611 -6126 7 MEDICARE CONTRIBUTIONS 448.94 4,583.73 4,583.73 RETIREMENT CONTRIBUT 4,106.34 43,563.08 43,563.08 60900 49611 -6130 6 INSURANCE BENEFITS 60900 49611 -6131 7 CAFETERIA PLAN CONTRIBUTIO 4 29,312.40 29,312.40 INSURANCE BENEFITS 4,013.61 29,312.40 29,312.40 60900 49611 -6140 6 UNEMPLOYMENT COMPENSATION 60900 49611 -6150 6 WORKER'S COMPENSATION 60900 49611 -6151 7 WORKER'S COMP INSURANCE 761.12 7,397.95 7,397.95 WORKER'S COMPENSATIO 761.12 7,397.95 7,397.95 PERSONAL SERVICES 39,223.86 394,009.62 394,009.62 60900 49611 -6199 5 SUPPLIES 60900 49611 -6200 6 OFFICE SUPPLIES 60900 49611 -6201 7 OFFICE SUPPLIES 224.52 1,142.74 1,142.74 60900 49611 -6202 7 COPYING SUPPLIES 92.00 134.68 134.68 OFFICE SUPPLIES 316.52 1,277.42 1,277.42 60900 49611 -6210 6 OPERATING SUPPLIES 60900 49611 -6214 7 CLOTHING & PERSONAL EQUIPM 331.64 331.64 60900 49611 -6219 7 GENERAL OPERATING SUPPLIES 1,508.56 11,220.36 11,220.36 OPERATING SUPPLIES 1,508.56 11,552.00 11,552.00 60900 49611 -6220 6 REPAIR & MAINT SUPPLIES 60900 49611 -6223 7 BUILDINGS & FACILITIES 312.48 312.48 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 185 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance REPAIR & MAINT SUPPL 312.48 312.48 60900 49611 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 60900 49611 -6237 7 LAUNDRY SUPPLIES 32.27 32.27 REPAIR & MAINT SUPPL 32.27 32.27 60900 49611 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 60900 49611 -6242 7 MINOR EQUIPMENT 225.10 858.55 858.55 60900 49611 -6243 7 MINOR COMPUTER EQUIPMENT 2,571.88 2,571.88 SMALL TOOLS & MINOR 225.10 3,430.43 3,430.43 SUPPLIES 2,050.18 16,604.60 16,604.60 60900 49611 -6299 5 OTHER CHARGES & SERVICES 60900 49611 -6300 6 PROFESSIONAL SERVICES 60900 49611 -6301 7 ACCTG, AUDIT & FIN'L SERVI 4,497.68 4,497.68 60900 49611 -6307 7 PROFESSIONAL SERVICES 79.53 79.53 PROFESSIONAL SERVICE 4,577.21 4,577.21 60900 49611 -6320 6 COMMUNICATIONS 60900 49611 -6321 7 TELEPHONE /PAGERS 422.46 2,958.77 2,958.77 COMMUNICATIONS 422.46 2,958.77 2,958.77 60900 49611 -6330 6 TRANSPORTATION 60900 49611 -6331 7 TRAVEL EXPENSE /MILEAGE 129.73 129.73 TRANSPORTATION 129.73 129.73 60900 49611 -6340 6 ADVERTISING 60900 49611 -6341 7 PERSONNEL ADVERTISING 1,903.13 1,903.13 60900 49611 -6349 7 OTHER ADVERTISING 2,093.70 6,629.00 6,629.00 ADVERTISING 2,093.70 8,532.13 8,532.13 60900 49611 -6350 6 PRINTING AND DUPLICATING 60900 49611 -6351 7 PRINTING 101.85 101.85 101.85 PRINTING AND DUPLICA 101.85 101.85 101.85 60900 49611 -6360 6 INSURANCE 60900 49611 -6361 7 GENERAL LIABILITY INSURANC 27.59- 424.07 424.07 60900 49611 -6362 7 PROPERTY INSURANCE 27.08- 838.81 838.81 60900 49611 -6364 7 DRAM SHOP INSURANCE 67.37 5,899.53 5,899.53 60900 49611 -6366 7 MACHINERY BREAKDOWN INSURA 19.96- 134.28 134.28 INSURANCE 7.26- 7,296.69 7,296.69 60900 49611 -6380 6 UTILITY SERVICES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 186 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60900 49611 -6381 7 ELECTRIC 1,233.25 15,502.13 15,502.13 60900 49611 -6382 7 GAS 1,121.02 5,006.01 5,006.01 UTILITY SERVICES 2,354.27 20,508.14 20,508.14 60900 49611 -6400 6 REPAIR & MAINT SERVICES 60900 49611 -6402 7 EQUIPMENT SERVICES 310.39 310.39 60900 49611 -6403 7 BLDGS /FACILITIES MAINT SER 128.00 128.00 REPAIR & MAINT SERVI 438.39 438.39 60900 49611 -6410 6 RENTALS 60900 49611 -6412 7 BLDGS /FACILITIES 12,434.54 150,565.19 150,565.19 RENTALS 12,434.54 150,565.19 150,565.19 60900 49611 -6420 6 IS SERVICES /LICENSES /FEES 60900 49611 -6421 7 SOFTWARE LICENSE 568.72 568.72 60900 49611 -6422 7 SOFTWARE MAINT 513.27 513.27 60900 49611 -6423 7 LOGIS CHARGES 430.00 5,846.00 5,846.00 60900 49611 -6428 7 PROTECTION SERVICES 31.95 335.91 335.91 IS SERVICES /LICENSES 461.95 7,263.90 7,263.90 60900 49611 -6430 6 MISCELLANEOUS 60900 49611 -6431 7 SPECIAL EVENTS 1,847.00 6,439.99 6,439.99 60900 49611 -6432 7 CONFERENCES AND SCHOOLS 1,417.50 1,417.50 60900 49611 -6434 7 DUES & SUBSCRIPTIONS 1,865.60 1,865.60 60900 49611 -6435 7 CREDIT CARD FEES 4,105.99 41,678.77 41,678.77 60900 49611 -6438 7 CASH SHORT (OVER) 242.31 963.12 963.12 MISCELLANEOUS 6,195.30 52,364.98 52,364.98 60900 49611 -6440 6 OTHER EXPENSES 60900 49611 -6441 7 LICENSES, TAXES & FEES 20.00 20.00 60900 49611 -6449 7 OTHER CONTRACTUAL SERVICE 360.99 5,094.42 5,094.42 OTHER EXPENSES 360.99 5,114.42 5,114.42 60900 49611 -6460 6 CENTRAL GARAGE CHARGES 60900 49611 -6461 7 FUEL CHARGES 28.39 239.54 239.54 60900 49611 -6462 7 FIXED CHARGES 38.47 473.52 473.52 60900 49611 -6463 7 REPAIR & MAINT CHARGES 141.60 141.60 60900 49611 -6465 7 REPLACEMENT CHARGES 88.30 1,059.60 1,059.60 CENTRAL GARAGE CHARG 155.16 1,914.26 1,914.26 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 187 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60900 49611 -6470 6 TRANSFERS AND OTHER USES 60900 49611 -6471 7 ADMINISTRATIVE SERVICE TRA 2,856.67 34,280.04 34,280.04 60900 49611 -6476 7 CAPITAL PROJECT FUND TRANS 117,000.00 117,000.00 117,000.00 TRANSFERS AND OTHER 119,856.67 151,280.04 151,280.04 60900 49611 -6490 6 OTHER MISC COSTS /EXPENSES 60900 49611 -6494 7 DEPRECIATION EXPENSE 1,454.18 17,168.79 17,168.79 OTHER MISC COSTS /EXP 1,454.18 17,168.79 17,168.79 OTHER CHARGES & SERVICES 145,883.81 430,214.49 430,214.49 60900 49611 -6500 5 CAPITAL OUTLAY 60900 49611 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 187,157.85 840,828.71 840,828.71 REVENUES AND EXPENSES 75,510.76 236,296.08- 236,296.08 - BROOKLYN CENTER LIQUOR 75,510.76 236,296.08- 236,296.08- 60900 49612. B 2 69TH AVENUE LIQUOR STORE 60900 49612 -4000 3 REVENUES AND EXPENSES 60900 49612 -4001 4 REVENUES 60900 49612 -4599 5 MISCELLANEOUS REVENUE 60900 49612 -4600 6 MISCELLANEOUS REVENUE 60900 49612 -4603 7 INTEREST EARNINGS 2,503.77- 15,964.50- 15,964.50- 60900 49612 -4605 7 UNREALIZED I NVESTM ENT GAIN 994.41- 994.41- 994.41 - MISCELLANEOUS REVENU 3,498.18- 16,958.91- 16,958.91 - MISCELLANEOUS REVENUE 3,498.18- 16,958.91- 16,958.91- 60900 49612 -4760 5 LIQUOR STORE OPERATIONS 60900 49612 -4761 6 LIQUOR SALES 60,235.46- 553,236.01- 553,236.01- 60900 49612 -4762 6 WINE SALES 24,655.53- 192,374.95- 192,374.95- 60900 49612 -4763 6 BEER SALES 66,257.72- 830,686.33- 830,686.33- 60900 49612 -4764 6 SALES -NON TAXABLE 2,657.14- 32,737.12- 32,737.12- 60900 49612 -4765 6 SALES - TAXABLE 2,869.25- 30,135.69- 30,135.69 - LIQUOR STORE OPERATIONS 156,675.10- 1,639,170.10- 1,639,170.10- 60900 49612 -4900 5 OTHER FINANCING SOURCES 60900 49612 -4921 6 REFUNDS & REIMBURSEMENTS 259.32- 259.32 - OTHER FINANCING SOURCES 259.32- 259.32- 60900 49612 -5550 5 DIRECT COST OF SALES 60900 49612 -5580 6 COST OF GOODS SOLD R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 188 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60900 49612 -5581 7 COST OF SALES - LIQUOR 41,547.04 386,220.17 386,220.17 60900 49612 -5582 7 COST OF SALES -WINE 16,736.88 134,246.52 134,246.52 60900 49612 -5583 7 COST OF SALES -BEER 50,971.70 634,351.36 634,351.36 60900 49612 -5584 7 OTHER COSTS OF SALE - NONTAX 1,864.33 21,654.98 21,654.98 60900 49612 -5585 7 OTHER COSTS OF SALE - TAXABL 2,104.31 20,677.56 20,677.56 60900 49612 -5587 7 INVENTORY VARIANCES 855.29 2,415.68 2,415.68 60900 49612 -5589 7 DELIVERY CHARGES 1 7,384.82 7,384.82 COST OF GOODS SOLD 115,232.40 1,206,951.09 1,206,951.09 DIRECT COST OF SALES 115,232.40 1,206,951.09 1,206,951.09 REVENUES 44,940.88- 449,437.24- 449,437.24- 60900 49612 -6001 4 EXPENDITURES /EXPENSES 60900 49612 -6099 5 PERSONAL SERVICES 60900 49612 -6100 6 WAGES AND SALARIES 60900 49612 -6101 7 WAGES & SALARIES -FT EMPLOY 8,092.94 91,050.88 91,050.88 60900 49612 -6103 7 WAGES -PART TIME EMPLOYEES 6,684.24 75,263.53 75,263.53 60900 49612 -6104 7 OVERTIME -PART TIME EMPLOYE 113.76 2,534.91 2,534.91 WAGES AND SALARIES 14,890.94 168,849.32 168,849.32 60900 49612 -6110 6 OTHER PAYMENTS -NON INSURANCE 60900 49612 -6111 7 SEVERANCE PAY 1,251.25 1,251.25 1,251.25 OTHER PAYMENTS -NON 1 1,251.25 1,251.25 1,251.25 60900 49612 -6120 6 RETIREMENT CONTRIBUTIONS 60900 49612 -6122 7 PERA COORDINATED PLAN 941.84 10,802.57 10,802.57 60900 49612 -6125 7 FICA 1,024.96 10,745.11 10,745.11 60900 49612 -6126 7 MEDICARE CONTRIBUTIONS 239.68 2,513.17 2,513.17 RETIREMENT CONTRIBUT 2,206.48 24,060.85 24,060.85 60900 49612 -6130 6 INSURANCE BENEFITS 60900 49612 -6131 7 CAFETERIA PLAN CONTRIBUTIO 734.85 5,488.55 5,488.55 INSURANCE BENEFITS 734.85 5,488.55 5,488.55 60900 49612 -6140 6 UNEMPLOYMENT COMPENSATION 60900 49612 -6150 6 WORKER'S COMPENSATION 60900 49612 -6151 7 WORKER'S COMP INSURANCE 403.71 4,026.91 4,026.91 WORKER'S COMPENSATIO 403.71 4,026.91 4,026.91 PERSONAL SERVICES 19,487.23 203,676.88 203,676.88 60900 49612 -6199 5 SUPPLIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 189 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60900 49612 -6200 6 OFFICE SUPPLIES 60900 49612 -6201 7 OFFICE SUPPLIES 96.22 489.71 489.71 60900 49612 -6202 7 COPYING SUPPLIES 18.29 18.29 OFFICE SUPPLIES 96.22 508.00 508.00 60900 49612 -6210 6 OPERATING SUPPLIES 60900 49612 -6214 7 CLOTHING & PERSONAL EQUIPM 142.13 142.13 60900 49612 -6219 7 GENERAL OPERATING SUPPLIES 588.99 4,737.37 4,737.37 OPERATING SUPPLIES 588.99 4,879.50 4,879.50 60900 49612 -6220 6 REPAIR & MAINT SUPPLIES 60900 49612 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 60900 49612 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 60900 49612 -6242 7 MINOR EQUIPMENT 186.38 186.38 60900 49612 -6243 7 MINOR COMPUTER EQUIPMENT 1,657.09 1,657.09 SMALL TOOLS & MINOR 1,843.47 1,843.47 SUPPLIES 685.21 7,230.97 7,230.97 60900 49612 -6299 5 OTHER CHARGES & SERVICES 60900 49612 -6300 6 PROFESSIONAL SERVICES 60900 49612 -6307 7 PROFESSIONAL SERVICES 118.59 118.59 PROFESSIONAL SERVICE 118.59 118.59 60900 49612 -6320 6 COMMUNICATIONS 60900 49612 -6321 7 TELEPHONE /PAGERS 373.71 2,220.56 2,220.56 COMMUNICATIONS 373.71 2,220.56 2,220.56 60900 49612 -6330 6 TRANSPORTATION 60900 49612 -6331 7 TRAVEL EXPENSE /MILEAGE 32.55 327.63 327.63 TRANSPORTATION 32.55 327.63 327.63 60900 49612 -6340 6 ADVERTISING 60900 49612 -6341 7 PERSONNEL ADVERTISING 419.17 419.17 60900 49612 -6349 7 OTHER ADVERTISING 897.30 3,263.00 3,263.00 ADVERTISING 897.30 3,682.17 3,682.17 60900 49612 -6350 6 PRINTING AND DUPLICATING 60900 49612 -6351 7 PRINTING 43.64 43.64 43.64 PRINTING AND DUPLICA 43.64 43.64 43.64 60900 49612 -6360 6 INSURANCE 60900 49612 -6361 7 GENERAL LIABILITY INSURANC 40.29 491.94 491.94 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 190 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60900 49612 -6362 7 PROPERTY INSURANCE 49.25 693.75 693.75 60900 49612 -6364 7 DRAM SHOP INSURANCE 218.54 2,719.15 2,719.15 60900 49612 -6366 7 MACHINERY BREAKDOWN INSURA 26.36 312.37 312.37 INSURANCE 334.44 4,217.21 4,217.21 60900 49612 -6380 6 UTILITY SERVICES 60900 49612 -6381 7 ELECTRIC 1,101.72 15,584.96 15,584.96 60900 49612 -6382 7 GAS 1,123.85 4,936.79 4,936.79 UTILITY SERVICES 2,225.57 20,521.75 20,521.75 60900 49612 -6400 6 REPAIR & MAINT SERVICES 60900 49612 -6402 7 EQUIPMENT SERVICES 949.71 949.71 60900 49612 -6403 7 BLDGS /FACILITIES MAINT SER 2,100.72 2,100.72 REPAIR & MAINT SERVI 3,050.43 3,050.43 60900 49612 -6410 6 RENTALS 60900 49612 -6412 7 BLDGS /FACILITIES 7,780.00 93,360.00 93,360.00 RENTALS 7,780.00 93,360.00 93,360.00 60900 49612 -6420 6 IS SERVICES /LICENSES /FEES 60900 49612 -6421 7 SOFTWARE LICENSE 24.50 24.50 60900 49612 -6422 7 SOFTWARE MAINT 307.50 307.50 60900 49612 -6423 7 LOGIS CHARGES 287.00 3,901.00 3,901.00 60900 49612 -6428 7 PROTECTION SERVICES 31.95 383.40 383.40 IS SERVICES /LICENSES 318.95 4,616.40 4,616.40 60900 49612 -6430 6 MISCELLANEOUS 60900 49612 -6432 7 CONFERENCES AND SCHOOLS 260.56 260.56 60900 49612 -6434 7 DUES & SUBSCRIPTIONS 110.22- 687.71 687.71 60900 49612 -6435 7 CREDIT CARD FEES 1,775.99 19,727.09 19,727.09 60900 49612 -6438 7 CASH SHORT (OVER) 6.19 364.00 364.00 MISCELLANEOUS 1,671.96 21,039.36 21,039.36 60900 49612 -6440 6 OTHER EXPENSES 60900 49612 -6441 7 LICENSES, TAXES & FEES 20.00 20.00 60900 49612 -6449 7 OTHER CONTRACTUAL SERVICE 278.72 4,570.88 4,570.88 OTHER EXPENSES 278.72 4,590.88 4,590.88 60900 49612 -6460 6 CENTRAL GARAGE CHARGES 60900 49612 -6461 7 FUEL CHARGES 28.39 239.48 239.48 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 191 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60900 49612 -6462 7 FIXED CHARGES 38.46 473.40 473.40 60900 49612 -6463 7 REPAIR & MAINT CHARGES 141.60 141.60 60900 49612 -6465 7 REPLACEMENT CHARGES 88.30 1,059.60 1,059.60 CENTRAL GARAGE CHARG 155.15 1,914.08 1,914.08 60900 49612 -6470 6 TRANSFERS AND OTHER USES 60900 49612 -6471 7 ADMINISTRATIVE SERVICE TRA 1,428.33 17,139.96 17,139.96 60900 49612 -6476 7 CAPITAL PROJECT FUND TRANS 18,000.00 18,000.00 18,000.00 TRANSFERS AND OTHER 19,428.33 35,139.96 35,139.96 60900 49612 -6490 6 OTHER MISC COSTS /EXPENSES 60900 49612 -6494 7 DEPRECIATION EXPENSE 784.50 9,262.11 9,262.11 OTHER MISC COSTS /EXP 784.50 9,262.11 9,262.11 OTHER CHARGES & SERVICES 34,324.82 204,104.77 204,104.77 60900 49612 -6500 5 CAPITAL OUTLAY 60900 49612 -6501 6 CAPITAL OUTLAY 60900 49612 -6600 5 DEBT SERVICE EXPENDITURES /EXPENSES 54,497.26 415,012.62 415,012.62 REVENUES AND EXPENSES 9,556.38 34,424.62- 34,424.62 - 69TH AVENUE LIQUOR STORE 9,556.38 34,424.62- 34,424.62- 60900 60900. B 2 BROOKLYN CENTER LIQUOR 60900 60900 -1000 3 ASSETS 60900 60900 -1001 4 CURRENT ASSETS 60900 60900 -1005 5 CASH AND CASH EQUIVALENTS 60900 60900 -1040 6 CASH CHANGE 60900 60900 -1047 7 CASH CHANGE LIQUOR 1 2,900.00 5,000.00 7,900.00 60900 60900 -1048 7 CASH CHANGE LIQUOR 2 2,800.00 2,800.00 CASH CHANGE 5,700.00 5,000.00 10,700.00 CASH AND CASH EQUIVALENT 5,700.00 5,000.00 10,700.00 60900 60900 -1095 5 POOLED CASH & INVESTMENTS 1,193,764.77 142,327.04- 114,059.81 1,307,824.58 60900 60900 -1200 5 ACCOUNTS RECEIVABLE 60900 60900 -1215 6 MISC ACCOUNTS RECEIVABLE 9,357.42 1,577.42- 7,780.00 ACCOUNTS RECEIVABLE 9,357.42 1,577.42- 7,780.00 60900 60900 -1300 5 DUE FROM OTHER FUNDS 60900 60900 -1305 6 DUE FROM OTHER FUNDS 135,000.00 135,000.00 135,000.00 DUE FROM OTHER FUNDS 135,000.00 135,000.00 135,000.00 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 192 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60900 60900 -1320 5 DUE FROM OTHER GOVT UNITS 60900 60900 -1400 5 INVENTORY 60900 60900 -1405 6 INVENTORY OF LIQUOR 136,468.69 14,671.87- 27,678.04 164,146.73 60900 60900 -1406 6 INVENTORY OF LIQUOR42 81,434.86 18,430.61- 4,146.58 85,581.44 60900 60900 -1410 6 INVENTORY OF WINE 93,768.87 12,688.04- 4,940.84 98,709.71 60900 60900 -1411 6 INVENTORY OF WINE42 64,126.34 2,670.95 32,446.17 96,572.51 60900 60900 -1415 6 INVENTORY OF BEER 60,034.62 10,445.26 12,017.20 72,051.82 60900 60900 -1416 6 INVENTORY OF BEER42 54,073.24 7,494.44 4,420.97 58,494.21 60900 60900 -1420 6 INVENTORY OF NON TAX ITEMS 5,660.32 308.96- 521.49- 5,138.83 60900 60900 -1421 6 INVENTORY OF NON TAX ITEMS42 2,998.65 332.79- 270.35- 2,728.30 60900 60900 -1425 6 INVENTORY OF TAXABLE MIX 6,235.81 215.31 128.07- 6,107.74 60900 60900 -1426 6 INVENTORY OF TAXABLE MIX42 3,648.44 39.20- 1,205.43 4,853.87 INVENTORY 508,449.84 25,645.51- 85,935.32 594,385.16 60900 60900 -1500 5 PREPAID ITEMS 60900 60900 -1510 6 PREPAID ITEMS 21,988.04 365.21- 918.24 22,906.28 60900 60900 -1520 6 PREPAID INSURANCE 993.01 - PREPAID ITEMS 21,988.04 1,358.22- 918.24 22,906.28 CURRENT ASSETS 1,739,260.07 34,330.77- 339,335.95 2,078,596.02 60900 60900 -1701 4 FIXED ASSETS 60900 60900 -1705 5 PROPERTY, PLANT & EQUIPMENT 60900 60900 -1725 6 LEASEHOLD IMPROVEMENTS 192,770.66 192,770.66 60900 60900 -1765 6 FURNITURE & FIXTURES 41,484.33 41,484.33 60900 60900 -1775 6 OTHER EQUIPMENT 69,682.17 69,682.17 PROPERTY, PLANT & EQUIPM 303,937.16 303,937.16 60900 60900 -1800 5 ACCUMULATED DEPRECIATION 229,300.68- 2,238.68- 26,430.90- 255,731.58 - FIXED ASSETS 74,636.48 2,238.68- 26,430.90- 48,205.58 ASSETS 1,813,896.55 36,569.45- 312,905.05 2,126,801.60 60900 60900 -2000 3 LIABILITIES 60900 60900 -2001 4 CURRENT LIABILITIES 60900 60900 -2010 5 ACCOUNTS PAYABLE 60900 60900 -2012 6 MISC ACCOUNTS PAYABLE 5,543.32- 1,362.96 6,922.66- 12,465.98- 60900 60900 -2015 6 VOUCHERS PAYABLE 77,868.59- 33,462.33- 27,787.86- 105,656.45- 60900 60900 -2041 6 MINNESOTA 6.5% SALES TAX 35,050.00- 5,779.99- 276.00 34,774.00- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 193 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 60900 60900 -2042 6 MN 2.5% LIQUOR SURTAX 13,225.00- 2,170.00- 65.00 13,160.00- 60900 60900 -2043 6 HENN CTY 0.15% SALES TAX 809.00- 133.00- 6.50 802.50- 60900 60900 -2044 6 HENN CTY 0.25% TRANS TAX 222.00- 1,337.00- 1,337.00 - ACCOUNTS PAYABLE 132,495.91- 40,404.36- 35,700.02- 168,195.93- 60900 60900 -2100 5 SALARIES & BENEFITS PAYABLE 60900 60900 -2110 6 SALARIES AND WAGES PAYABLE 12,471.22- 8,039.34- 6,416.34- 18,887.56 - SALARIES & BENEFITS PAYA 12,471.22- 8,039.34- 6,416.34- 18,887.56- 60900 60900 -2200 5 DUE TO OTHER FUNDS 60900 60900 -2400 5 DEFERRED REVENUE 60900 60900 -2430 6 DEFERRED REVENUE -OTHER 446.14- 53.99- 67.99- 514.13 - DEFERRED REVENUE 446.14- 53.99- 67.99- 514.13 - CURRENT LIABILITIES 145,413.27- 48,497.69- 42,184.35- 187,597.62- 60900 60900 -2601 4 NON - CURRENT LIABILITIES LIABILITIES 145,413.27- 48,497.69- 42,184.35- 187,597.62- 60900 60900 -3000 3 FUND EQUITY 60900 60900 -3001 4 CONTRIBUTED CAPITAL 60900 60900 -3700 4 RETAINED EARNINGS 60900 60900 -3730 5 RETAINED EARNINGS - UNRESERVED 1,668,483.28- 1,668,483.28 - RETAINED EARNINGS 1,668,483.28- 1,668,483.28 - FUND EQUITY 1,668,483.28- 1,668,483.28 - BROOKLYN CENTER LIQUOR 85,067.14- 270,720.70 270,720.70 BROOKLYN CENTER LIQUOR R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 194 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61300 49721. A 1 CENTERBROOK GOLF COURSE 61300 49721. B 2 CENTERBROOK GOLF COURSE 61300 49721 -4000 3 REVENUES AND EXPENSES 61300 49721 -4001 4 REVENUES 61300 49721 -4599 5 MISCELLANEOUS REVENUE 61300 49721 -4600 6 MISCELLANEOUS REVENUE 61300 49721 -4603 7 INTEREST EARNINGS 31.30- 857.72- 857.72- 61300 49721 -4605 7 UNREALIZED INVESTMENT GAIN 12.43- 12.43- 12.43 - MISCELLANEOUS REVENU 43.73- 870.15- 870.15 - MISCELLANEOUS REVENUE 43.73- 870.15- 870.15- 61300 49721 -4770 5 CENTERBROOK GOLF COURSE 61300 49721 -4771 6 GOLF LESSONS 1,580.00- 1,580.00- 61300 49721 -4773 6 GREEN FEES 114.13- 147,588.62- 147,588.62- 61300 49721 -4778 6 PASSBOOK 611.51- 22,942.55- 22,942.55- 61300 49721 -4782 6 RENTALS 13,469.75- 13,469.75- 61300 49721 -4785 6 LEAGUE 83.00 12,094.43- 12,094.43- 61300 49721 -4786 6 BEER & WINE COOLER REVENUES 32,430.62- 32,430.62- 61300 49721 -4787 6 FOOD & BEVERAGE REVENUES 7,107.57- 7,107.57- 61300 49721 -4788 6 TAXABLE MERCHANDISE 1,518.92- 1,518.92- 61300 49721 -4789 6 NON TAXABLE MERCHANDISE 178.00- 12,870.39- 12,870.39- 61300 49721 -4790 6 MISCELLANEOUS 479.00- 479.00- 61300 49721 -4791 6 BOTTLED WATER SALES 1,741.00- 1,741.00 - CENTERBROOK GOLF COURSE 820.64- 253,822.85- 253,822.85- 61300 49721 -4900 5 OTHER FINANCING SOURCES 61300 49721 -5550 5 DIRECT COST OF SALES 61300 49721 -5580 6 COST OF GOODS SOLD REVENUES 864.37- 254,693.00- 254,693.00- 61300 49721 -6001 4 EXPENDITURES /EXPENSES 61300 49721 -6099 5 PERSONAL SERVICES 61300 49721 -6100 6 WAGES AND SALARIES 61300 49721 -6101 7 WAGES & SALARIES -FT EMPLOY 5,132.69 48,027.26 48,027.26 61300 49721 -6103 7 WAGES -PART TIME EMPLOYEES 1,869.92 70,087.01 70,087.01 61300 49721 -6104 7 OVERTIME -PART TIME EMPLOYE 1,677.62 1,677.62 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 195 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance WAGES AND SALARIES 7,002.61 119,791.89 119,791.89 61300 49721 -6110 6 OTHER PAYMENTS -NON INSURANCE 61300 49721 -6111 7 SEVERANCE PAY 1,447.17 1,447.17 1,447.17 OTHER PAYMENTS -NON 1 1,447.17 1,447.17 1,447.17 61300 49721 -6120 6 RETIREMENT CONTRIBUTIONS 61300 49721 -6122 7 PERA COORDINATED PLAN 360.49 4,997.03 4,997.03 61300 49721 -6125 7 FICA 494.39 7,279.21 7,279.21 61300 49721 -6126 7 MEDICARE CONTRIBUTIONS 115.62 1,702.41 1,702.41 RETIREMENT CONTRIBUT 970.50 13,978.65 13,978.65 61300 49721 -6130 6 INSURANCE BENEFITS 61300 49721 -6131 7 CAFETERIA PLAN CONTRIBUTIO 1 9,114.62 9,114.62 INSURANCE BENEFITS 1,076.25 9,114.62 9,114.62 61300 49721 -6140 6 UNEMPLOYMENT COMPENSATION 61300 49721 -6150 6 WORKER'S COMPENSATION 61300 49721 -6151 7 WORKER'S COMP INSURANCE 151.18 2,120.18 2,120.18 WORKER'S COMPENSATIO 151.18 2,120.18 2,120.18 PERSONAL SERVICES 10,647.71 146,452.51 146,452.51 61300 49721 -6199 5 SUPPLIES 61300 49721 -6200 6 OFFICE SUPPLIES 61300 49721 -6201 7 OFFICE SUPPLIES 355.31 355.31 OFFICE SUPPLIES 355.31 355.31 61300 49721 -6210 6 OPERATING SUPPLIES 61300 49721 -6211 7 CLEANING SUPPLIES 34.65 34.65 61300 49721 -6212 7 MOTOR FUELS 3,058.06 3,058.06 61300 49721 -6213 7 LUBRICANTS & ADDITIVES 32.68 32.68 61300 49721 -6215 7 SHOP MATERIALS 123.42 123.42 61300 49721 -6216 7 CHEMICALS /CHEMICAL PRODUCT 3,176.65 4,123.28 4,123.28 61300 49721 -6217 7 SAFETY SUPPLIES 13.99 13.99 61300 49721 -6219 7 GENERAL OPERATING SUPPLIES 1,282.97 1,282.97 OPERATING SUPPLIES 3,176.65 8,669.05 8,669.05 61300 49721 -6220 6 REPAIR & MAINT SUPPLIES 61300 49721 -6221 7 MOTOR VEHICLES 553.49 553.49 61300 49721 -6223 7 BUILDINGS & FACILITIES 2,799.19 2,799.19 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 196 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61300 49721 -6225 7 PARK & LANDSCAPE MATERIALS 1,289.92 6,512.62 6,512.62 61300 49721 -6227 7 PAINT SUPPLIES 133.60 133.60 REPAIR & MAINT SUPPL 1,289.92 9,998.90 9,998.90 61300 49721 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 61300 49721 -6239 7 OTHER REPAIR & MAINT SUPPL 263.43 263.43 REPAIR & MAINT SUPPL 263.43 263.43 61300 49721 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 61300 49721 -6241 7 SMALL TOOLS 225.07 225.07 61300 49721 -6242 7 MINOR EQUIPMENT 169.34 169.34 61300 49721 -6243 7 MINOR COMPUTER EQUIPMENT 925.08 925.08 SMALL TOOLS & MINOR 1,319.49 1,319.49 SUPPLIES 4,466.57 20,606.18 20,606.18 61300 49721 -6299 5 OTHER CHARGES & SERVICES 61300 49721 -6300 6 PROFESSIONAL SERVICES 61300 49721 -6307 7 PROFESSIONAL SERVICES 472.92 472.92 PROFESSIONAL SERVICE 472.92 472.92 61300 49721 -6320 6 COMMUNICATIONS 61300 49721 -6321 7 TELEPHONE /PAGERS 533.40 3,195.54 3,195.54 COMMUNICATIONS 533.40 3,195.54 3,195.54 61300 49721 -6330 6 TRANSPORTATION 61300 49721 -6340 6 ADVERTISING 61300 49721 -6349 7 OTHER ADVERTISING 17.00 1,061.25 1,061.25 ADVERTISING 17.00 1,061.25 1,061.25 61300 49721 -6350 6 PRINTING AND DUPLICATING 61300 49721 -6351 7 PRINTING 851.91 851.91 PRINTING AND DUPLICA 851.91 851.91 61300 49721 -6360 6 INSURANCE 61300 49721 -6361 7 GENERAL LIABILITY INSURANC 282.86- 4,109.19 4,109.19 61300 49721 -6362 7 PROPERTY INSURANCE 125.18- 1,621.31 1,621.31 61300 49721 -6364 7 DRAM SHOP INSURANCE .22- 16.78 16.78 61300 49721 -6366 7 MACHINERY BREAKDOWN INSURA 23.60- 308.56 308.56 INSURANCE 431.86- 6,055.84 6,055.84 61300 49721 -6380 6 UTILITY SERVICES 61300 49721 -6381 7 ELECTRIC 374.62 6,838.71 6,838.71 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 197 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61300 49721 -6382 7 GAS 285.40 1,843.84 1,843.84 61300 49721 -6383 7 WATER 2,091.92 7,957.65 7,957.65 61300 49721 -6384 7 REFUSE DISPOSAL 220.50 2,186.32 2,186.32 61300 49721 -6385 7 SEWER 125.20 500.80 500.80 61300 49721 -6386 7 STORM SEWER 241.43 965.72 965.72 UTILITY SERVICES 3,339.07 20,293.04 20,293.04 61300 49721 -6400 6 REPAIR & MAINT SERVICES 61300 49721 -6402 7 EQUIPMENT SERVICES 276.00 276.00 61300 49721 -6403 7 BLDGS /FACILITIES MAINT SER 2,744.13 2,744.13 REPAIR & MAINT SERVI 3,020.13 3,020.13 61300 49721 -6410 6 RENTALS 61300 49721 -6415 7 OTHER EQUIPMENT 4,765.84 4,765.84 RENTALS 4,765.84 4,765.84 61300 49721 -6420 6 IS SERVICES /LICENSES /FEES 61300 49721 -6422 7 SOFTWARE MAINT 301.76 301.76 61300 49721 -6423 7 LOGIS CHARGES 576.00 2,525.00 2,525.00 IS SERVICES /LICENSES 576.00 2,826.76 2,826.76 61300 49721 -6430 6 MISCELLANEOUS 61300 49721 -6432 7 CONFERENCES AND SCHOOLS 288.00 288.00 61300 49721 -6434 7 DUES & SUBSCRIPTIONS 732.25 732.25 61300 49721 -6435 7 CREDIT CARD FEES 5.00 2,423.55 2,423.55 61300 49721 -6438 7 CASH SHORT (OVER) .99- 38.71- 38.71 - MISCELLANEOUS 4.01 3,405.09 3,405.09 61300 49721 -6440 6 OTHER EXPENSES 61300 49721 -6441 7 LICENSES, TAXES & FEES 205.00 205.00 61300 49721 -6449 7 OTHER CONTRACTUAL SERVICE 1,174.11 1,174.11 OTHER EXPENSES 1,379.11 1,379.11 61300 49721 -6460 6 CENTRAL GARAGE CHARGES 61300 49721 -6461 7 FUEL CHARGES 988.83 988.83 61300 49721 -6462 7 FIXED CHARGES 555.33 6,639.69 6,639.69 61300 49721 -6463 7 REPAIR & MAINT CHARGES 288.00 4,834.39 4,834.39 61300 49721 -6465 7 REPLACEMENT CHARGES 1,100.11 13,724.64 13,724.64 CENTRAL GARAGE CHARG 1,943.44 26,187.55 26,187.55 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 198 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61300 49721 -6470 6 TRANSFERS AND OTHER USES 61300 49721 -6471 7 ADMINISTRATIVE SERVICE TRA 535.00 6,420.00 6,420.00 TRANSFERS AND OTHER 535.00 6,420.00 6,420.00 61300 49721 -6490 6 OTHER MISC COSTS /EXPENSES 61300 49721 -6491 7 MERCHANDISE FOR RESALE 668.76 26,401.83 26,401.83 61300 49721 -6494 7 DEPRECIATION EXPENSE 2,307.58 27,244.46 27,244.46 OTHER MISC COSTS /EXP 2,976.34 53,646.29 53,646.29 OTHER CHARGES & SERVICES 9,492.40 133,581.27 133,581.27 61300 49721 -6500 5 CAPITAL OUTLAY 61300 49721 -6501 6 CAPITAL OUTLAY 61300 49721 -6520 7 BUILDINGS & FACILITIES 500.00 500.00 500.00 CAPITAL OUTLAY 500.00 500.00 500.00 CAPITAL OUTLAY 500.00 500.00 500.00 61300 49721 -6600 5 DEBT SERVICE EXPENDITURES /EXPENSES 25,106.68 301,139.96 301,139.96 REVENUES AND EXPENSES 24,242.31 46,446.96 46,446.96 CENTERBROOK GOLF COURSE 24,242.31 46,446.96 46,446.96 61300 61300.13 2 CENTERBROOK GOLF COURSE 61300 61300 -1000 3 ASSETS 61300 61300 -1001 4 CURRENT ASSETS 61300 61300 -1005 5 CASH AND CASH EQUIVALENTS 61300 61300 -1030 6 PETTY CASH 61300 61300 -1040 6 CASH CHANGE 61300 61300 -1045 7 CASH CHANGE GOLF COURSE 400.00 400.00 CASH CHANGE 400.00 400.00 CASH AND CASH EQUIVALENT 400.00 400.00 61300 61300 -1095 5 POOLED CASH & INVESTMENTS 50,570.20 42,498.92- 42,324.90- 8,245.30 61300 61300 -1200 5 ACCOUNTS RECEIVABLE 61300 61300 -1230 6 RETURNED CHECKS 82.25 74.00- 82.25 61300 61300 -1231 7 ALLOWANCE FOR RETURNED CHE 82.25- 82.25 - RETURNED CHECKS 74.00 - ACCOUNTS RECEIVABLE 74.00- 61300 61300 -1300 5 DUE FROM OTHER FUNDS 61300 61300 -1400 5 INVENTORY R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 199 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61300 61300 -1445 6 INVENTORY OF STORES 2,587.75 590.50- 590.50- 1,997.25 INVENTORY 2,587.75 590.50- 590.50- 1,997.25 61300 61300 -1500 5 PREPAID ITEMS CURRENT ASSETS 53,557.95 43,163.42- 42,915.40- 10,642.55 61300 61300 -1701 4 FIXED ASSETS 61300 61300 -1705 5 PROPERTY, PLANT & EQUIPMENT 61300 61300 -1710 6 LAND 1,390,401.57 1,390,401.57 61300 61300 -1715 6 LAND IMPROVEMENTS 40,258.49 25,378.57 25,378.57 65,637.06 61300 61300 -1720 6 BUILDINGS 487,946.42 487,946.42 61300 61300 -1755 6 MACHINERY & EQUIPMENT 11,160.32 11,160.32 PROPERTY, PLANT & EQUIPM 1,929,766.80 25,378.57 25,378.57 1,955,145.37 61300 61300 -1800 5 ACCUMULATED DEPRECIATION 267,043.62- 2,307.58- 27,244.46- 294,288.08 - FIXED ASSETS 1,662,723.18 23,070.99 1,865.89- 1,660,857.29 ASSETS 1,716,281.13 20,092.43- 44,781.29- 1,671,499.84 61300 61300 -2000 3 LIABILITIES 61300 61300 -2001 4 CURRENT LIABILITIES 61300 61300 -2010 5 ACCOUNTS PAYABLE 61300 61300 -2012 6 MISC ACCOUNTS PAYABLE 5.00- 81.53 5.00- 61300 61300 -2015 6 VOUCHERS PAYABLE 1,162.63- 2,289.97- 1,127.34- 2,289.97- 61300 61300 -2041 6 MINNESOTA 6.5% SALES TAX 15.11- 65.96 12.56- 27.67- 61300 61300 -2043 6 HENN CTY 0.15% SALES TAX .35- 1.53 .29- .64- 61300 61300 -2044 6 HENN CTY 0.25% TRANS TAX 2.54 1.06- 1.06 - ACCOUNTS PAYABLE 1,183.09- 2,138.41- 1,141.25- 2,324.34- 61300 61300 -2100 5 SALARIES & BENEFITS PAYABLE 61300 61300 -2110 6 SALARIES AND WAGES PAYABLE 1,487.05- 2,011.47- 524.42- 2,011.47 - SALARIES & BENEFITS PAYA 1,487.05- 2,011.47- 524.42- 2,011.47- 61300 61300 -2200 5 DUE TO OTHER FUNDS 61300 61300 -2400 5 DEFERRED REVENUE CURRENT LIABILITIES 2,670.14- 4,149.88- 1,665.67- 4,335.81- 61300 61300 -2601 4 NON - CURRENT LIABILITIES 61300 61300 -2610 5 ADVANCES FROM OTHER FUNDS 792,488.00- 792,488.00 - NON- CURRENT LIABILITIES 792,488.00- 792,488.00 - LIABILITIES 795,158.14- 4,149.88- 1,665.67- 796,823.81- 61300 61300 -3000 3 FUND EQUITY R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 200 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61300 61300 -3001 4 CONTRIBUTED CAPITAL 61300 61300 -3010 5 CONTRIBUTED CAPITAL 643,725.39- 643,725.39 - CONTRIBUTED CAPITAL 643,725.39- 643,725.39- 61300 61300 -3700 4 RETAINED EARNINGS 61300 61300 -3730 5 RETAINED EARNINGS - UNRESERVED 277,397.60- 277,397.60 - RETAINED EARNINGS 277,397.60- 277,397.60 - FUND EQUITY 921,122.99- 921,122.99 - CENTERBROOK GOLF COURSE 24,242.31- 46,446.96- 46,446.96 - CENTERBROOK GOLF COURSE R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 201 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61700 49851. A 1 EARLE BROWN HERITAGE CENTER 61700 49851. B 2 EBHC- ADMINISTRATION 61700 49851 -4000 3 REVENUES AND EXPENSES 61700 49851 -4001 4 REVENUES 61700 49851 -4599 5 MISCELLANEOUS REVENUE 61700 49851 -4600 6 MISCELLANEOUS REVENUE 61700 49851 -4603 7 INTEREST EARNINGS 4,424.94- 29,685.29- 29,685.29- 61700 49851 -4605 7 UNREALIZED INVESTMENT GAIN 1,757.43- 1,757.43- 1,757.43 - MISCELLANEOUS REVENU 6,182.37- 31,442.72- 31,442.72 - MISCELLANEOUS REVENUE 6,182.37- 31,442.72- 31,442.72- 61700 49851 -4900 5 OTHER FINANCING SOURCES 61700 49851 -4921 6 REFUNDS & REIMBURSEMENTS 24.85- 152.60- 152.60 - OTHER FINANCING SOURCES 24.85- 152.60- 152.60 - REVENUES 6,207.22- 31,595.32- 31,595.32- 61700 49851 -6001 4 EXPENDITURES /EXPENSES 61700 49851 -6099 5 PERSONAL SERVICES 61700 49851 -6100 6 WAGES AND SALARIES 61700 49851 -6101 7 WAGES & SALARIES -FT EMPLOY 13,750.48 150,554.92 150,554.92 WAGES AND SALARIES 13,750.48 150,554.92 150,554.92 61700 49851 -6110 6 OTHER PAYMENTS -NON INSURANCE 61700 49851 -6111 7 SEVERANCE PAY 1,241.66 1,241.66 1,241.66 OTHER PAYMENTS -NON 1 1,241.66 1,241.66 1,241.66 61700 49851 -6120 6 RETIREMENT CONTRIBUTIONS 61700 49851 -6122 7 PERA COORDINATED PLAN 893.78 9,779.78 9,779.78 61700 49851 -6125 7 FICA 939.58 9,462.33 9,462.33 61700 49851 -6126 7 MEDICARE CONTRIBUTIONS 219.79 2,212.99 2,212.99 RETIREMENT CONTRIBUT 2,053.15 21,455.10 21,455.10 61700 49851 -6130 6 INSURANCE BENEFITS 61700 49851 -6131 7 CAFETERIA PLAN CONTRIBUTIO 3,228.75 25,466.38 25,466.38 INSURANCE BENEFITS 3,228.75 25,466.38 25,466.38 61700 49851 -6140 6 UNEMPLOYMENT COMPENSATION 61700 49851 -6150 6 WORKER'S COMPENSATION 61700 49851 -6151 7 WORKER'S COMP INSURANCE 124.98 1,289.84 1,289.84 WORKER'S COMPENSATIO 124.98 1,289.84 1,289.84 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 202 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance PERSONAL SERVICES 20,399.02 200,007.90 200,007.90 61700 49851 -6199 5 SUPPLIES 61700 49851 -6200 6 OFFICE SUPPLIES 61700 49851 -6210 6 OPERATING SUPPLIES 61700 49851 -6220 6 REPAIR & MAINT SUPPLIES 61700 49851 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 61700 49851 -6299 5 OTHER CHARGES & SERVICES 61700 49851 -6300 6 PROFESSIONAL SERVICES 61700 49851 -6301 7 ACCTG, AUDIT & FIN'L SERVI 3,238.33 3,238.33 61700 49851 -6303 7 LEGAL SERVICES 210.00 307.50 307.50 61700 49851 -6307 7 PROFESSIONAL SERVICES 2,200.00 2,200.00 PROFESSIONAL SERVICE 210.00 5,745.83 5,745.83 61700 49851 -6320 6 COMMUNICATIONS 61700 49851 -6330 6 TRANSPORTATION 61700 49851 -6340 6 ADVERTISING 61700 49851 -6341 7 PERSONNEL ADVERTISING 1,167.87 1,167.87 ADVERTISING 1,167.87 1,167.87 61700 49851 -6350 6 PRINTING AND DUPLICATING 61700 49851 -6360 6 INSURANCE 61700 49851 -6361 7 GENERAL LIABILITY INSURANC 341.54 4,138.41 4,138.41 61700 49851 -6362 7 PROPERTY INSURANCE 630.46 7,595.82 7,595.82 61700 49851 -6366 7 MACHINERY BREAKDOWN INSURA 46.26 546.49 546.49 INSURANCE 1,018.26 12,280.72 12,280.72 61700 49851 -6400 6 REPAIR & MAINT SERVICES 61700 49851 -6408 7 COMMUNICATION /INFO SYSTEMS 536.22 536.22 REPAIR & MAINT SERVI 536.22 536.22 61700 49851 -6420 6 IS SERVICES /LICENSES /FEES 61700 49851 -6421 7 SOFTWARE LICENSE 99.63 99.63 61700 49851 -6422 7 SOFTWARE MAINT 2,649.34 2,649.34 61700 49851 -6423 7 LOGIS CHARGES 982.00 13,362.00 13,362.00 IS SERVICES /LICENSES 982.00 16,110.97 16,110.97 61700 49851 -6430 6 MISCELLANEOUS 61700 49851 -6432 7 CONFERENCES AND SCHOOLS 1,720.40 1,720.40 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 203 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance MISCELLANEOUS 1,720.40 1,720.40 61700 49851 -6440 6 OTHER EXPENSES 61700 49851 -6470 6 TRANSFERS AND OTHER USES 61700 49851 -6471 7 ADMINISTRATIVE SERVICE TRA 5,666.17 67,994.04 67,994.04 61700 49851 -6476 7 CAPITAL PROJECT FUND TRANS 235,000.00 235,000.00 235,000.00 TRANSFERS AND OTHER 240,666.17 302,994.04 302,994.04 61700 49851 -6490 6 OTHER MISC COSTS /EXPENSES 61700 49851 -6494 7 DEPRECIATION EXPENSE 2,616.54 30,892.14 30,892.14 OTHER MISC COSTS /EXP 2,616.54 30,892.14 30,892.14 OTHER CHARGES & SERVICES 245,492.97 371,448.19 371,448.19 61700 49851 -6500 5 CAPITAL OUTLAY 61700 49851 -6501 6 CAPITAL OUTLAY 61700 49851 -6600 5 DEBT SERVICE EXPENDITURES /EXPENSES 265,891.99 571,456.09 571,456.09 REVENUES AND EXPENSES 259,684.77 539,860.77 539,860.77 EBHC- ADMINISTRATION 259,684.77 539,860.77 539,860.77 61700 49852. B 2 EBHC- CONVENTION CENTER 61700 49852 -4000 3 REVENUES AND EXPENSES 61700 49852 -4001 4 REVENUES 61700 49852 -4599 5 MISCELLANEOUS REVENUE 61700 49852 -4600 6 MISCELLANEOUS REVENUE 61700 49852 -4606 7 OTHER REVENUE 183.27- 1,053.93- 1,053.93 - MISCELLANEOUS REVENU 183.27- 1,053.93- 1,053.93 - MISCELLANEOUS REVENUE 183.27- 1,053.93- 1,053.93- 61700 49852 -4800 5 EBHC 61700 49852 -4820 6 CONVENTION CENTER 61700 49852 -4821 7 ROOM RENTALS 27,523.98- 626,883.79- 626,883.79- 61700 49852 - 4821 -1 8 CMP ROOM RENTALS 52,492.43- 52,492.43 - ROOM RENTALS 27,523.98- 679,376.22- 679,376.22- 61700 49852 -4822 7 LABOR CHARGES 12,672.50- 12,672.50- 61700 49852 -4823 7 EQUIPMENT RENTALS 10,990.00- 288,431.19- 288,431.19- 61700 49852 - 4823 -1 8 CMP EQUIPMENT RENTALS 25,435.29- 25,435.29 - EQUIPMENT RENTAL 10,990.00- 313,866.48- 313,866.48- 61700 49852 -4826 7 DANCE FLOOR RENTALS 8,360.00- 8,360.00- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 204 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61700 49852 -4827 7 SECURITY SERVICES 1,050.00- 23,725.00- 23,725.00- 61700 49852 -4828 7 CLIENT SERVICES 34.40- 33,406.20- 33,406.20- 61700 49852 -4829 7 MISCELLANEOUS 2,605.55- 2,605.55 - CONVENTION CENTER 39,598.38- 1,074,011.95- 1,074,011.95 - EBHC 39,598.38- 1,074,011.95- 1,074,011.95- 61700 49852 -4900 5 OTHER FINANCING SOURCES 61700 49852 -4912 6 CAPITAL CONTRIBUTIONS 154,825.79- 234,243.79- 234,243.79- 61700 49852 -4921 6 REFUNDS & REIMBURSEMENTS 250.00- 250.00 - OTHER FINANCING SOURCES 154,825.79- 234,493.79- 234,493.79- 61700 49852 -5550 5 DIRECT COST OF SALES 61700 49852 -5580 6 COST OF GOODS SOLD REVENUES 194,607.44- 1,309,559.67- 1,309,559.67- 61700 49852 -6001 4 EXPENDITURES /EXPENSES 61700 49852 -6099 5 PERSONAL SERVICES 61700 49852 -6100 6 WAGES AND SALARIES 61700 49852 -6101 7 WAGES & SALARIES -FT EMPLOY 28,580.37 324,540.29 324,540.29 61700 49852 -6102 7 OVERTIME -FT EMPLOYEES 142.72 1,355.23 1,355.23 61700 49852 -6103 7 WAGES -PART TIME EMPLOYEES 5,337.33 122,788.81 122,788.81 WAGES AND SALARIES 34,060.42 448,684.33 448,684.33 61700 49852 -6110 6 OTHER PAYMENTS -NON INSURANCE 61700 49852 -6111 7 SEVERANCE PAY 471.29 3,513.03 3,513.03 OTHER PAYMENTS -NON 1 471.29 3,513.03 3,513.03 61700 49852 -6120 6 RETIREMENT CONTRIBUTIONS 61700 49852 -6122 7 PERA COORDINATED PLAN 2,184.01 27,321.24 27,321.24 61700 49852 -6125 7 FICA 2,190.47 28,905.49 28,905.49 61700 49852 -6126 7 MEDICARE CONTRIBUTIONS 512.25 6,760.79 6,760.79 RETIREMENT CONTRIBUT 4,886.73 62,987.52 62,987.52 61700 49852 -6130 6 INSURANCE BENEFITS 61700 49852 -6131 7 CAFETERIA PLAN CONTRIBUTIO 7,040.22 60,237.30 60,237.30 INSURANCE BENEFITS 7,040.22 60,237.30 60,237.30 61700 49852 -6140 6 UNEMPLOYMENT COMPENSATION 61700 49852 -6141 7 UNEMPLOYMENT COMPENSATION 69.78 302.38 302.38 UNEMPLOYMENT COMPENS 69.78 302.38 302.38 61700 49852 -6150 6 WORKER'S COMPENSATION R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 205 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61700 49852 -6151 7 WORKER'S COMP INSURANCE 1,394.20 16,693.43 16,693.43 WORKER'S COMPENSATIO 1,394.20 16,693.43 16,693.43 PERSONAL SERVICES 47,922.64 592,417.99 592,417.99 61700 49852 -6199 5 SUPPLIES 61700 49852 -6200 6 OFFICE SUPPLIES 61700 49852 -6201 7 OFFICE SUPPLIES 637.56 637.56 61700 49852 -6202 7 COPYING SUPPLIES 1,275.37 1,275.37 61700 49852 -6203 7 BOOKS /REFERENCE MATERIALS 30.64 30.64 OFFICE SUPPLIES 1,943.57 1,943.57 61700 49852 -6210 6 OPERATING SUPPLIES 61700 49852 -6211 7 CLEANING SUPPLIES 361.98 5,188.84 5,188.84 61700 49852 -6212 7 MOTOR FUELS 15.00 15.00 61700 49852 -6214 7 CLOTHING & PERSONAL EQUIPM 855.50 855.50 61700 49852 -6215 7 SHOP MATERIALS 103.20 206.14 206.14 61700 49852 -6216 7 CHEMICALS /CHEMICAL PRODUCT 3,565.98 3,565.98 61700 49852 -6217 7 SAFETY SUPPLIES 43.03 521.04 521.04 61700 49852 -6219 7 GENERAL OPERATING SUPPLIES 3,380.53 23,730.46 23,730.46 OPERATING SUPPLIES 3,888.74 34,082.96 34,082.96 61700 49852 -6220 6 REPAIR & MAINT SUPPLIES 61700 49852 -6223 7 BUILDINGS & FACILITIES 1,996.16 15,647.76 15,647.76 61700 49852 -6225 7 PARK & LANDSCAPE MATERIALS 1,558.86 1,558.86 61700 49852 -6227 7 PAINT SUPPLIES 36.87 2,115.61 2,115.61 REPAIR & MAINT SUPPL 2,033.03 19,322.23 19,322.23 61700 49852 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 61700 49852 -6239 7 OTHER REPAIR & MAINT SUPPL 304.85 4,361.46 4,361.46 REPAIR & MAINT SUPPL 304.85 4,361.46 4,361.46 61700 49852 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 61700 49852 -6241 7 SMALL TOOLS 962.64 962.64 61700 49852 -6242 7 MINOR EQUIPMENT 24,933.52 29,181.20 29,181.20 61700 49852 -6243 7 MINOR COMPUTER EQUIPMENT 4,637.29 4,637.29 SMALL TOOLS & MINOR 24,933.52 34,781.13 34,781.13 SUPPLIES 31,160.14 94,491.35 94,491.35 61700 49852 -6299 5 OTHER CHARGES & SERVICES 61700 49852 -6300 6 PROFESSIONAL SERVICES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 206 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61700 49852 -6307 7 PROFESSIONAL SERVICES 8,050.91 8,050.91 PROFESSIONAL SERVICE 8,050.91 8,050.91 61700 49852 -6320 6 COMMUNICATIONS 61700 49852 -6321 7 TELEPHONE /PAGERS 673.89 6,025.62 6,025.62 61700 49852 -6322 7 POSTAGE 472.85 2,151.93 2,151.93 COMMUNICATIONS 1,146.74 8,177.55 8,177.55 61700 49852 -6330 6 TRANSPORTATION 61700 49852 -6331 7 TRAVEL EXPENSE /MILEAGE 331.61 1,195.95 1,195.95 61700 49852 -6333 7 FREIGHT /DRAYAGE 23.84 257.99 257.99 TRANSPORTATION 355.45 1,453.94 1,453.94 61700 49852 -6340 6 ADVERTISING 61700 49852 -6341 7 PERSONNEL ADVERTISING 50.00 2,164.32 2,164.32 61700 49852 -6349 7 OTHER ADVERTISING 4,819.90 37,462.54 37,462.54 ADVERTISING 4,869.90 39,626.86 39,626.86 61700 49852 -6350 6 PRINTING AND DUPLICATING 61700 49852 -6351 7 PRINTING 58.58 4,605.29 4,605.29 PRINTING AND DUPLICA 58.58 4,605.29 4,605.29 61700 49852 -6360 6 INSURANCE 61700 49852 -6361 7 GENERAL LIABILITY INSURANC 584.18 6,106.78 6,106.78 61700 49852 -6362 7 PROPERTY INSURANCE 748.18 9,039.66 9,039.66 61700 49852 -6366 7 MACHINERY BREAKDOWN INSURA 54.91 651.84 651.84 INSURANCE 1,387.27 15,798.28 15,798.28 61700 49852 -6380 6 UTILITY SERVICES 61700 49852 -6381 7 ELECTRIC 6,136.55 101,128.40 101,128.40 61700 49852 -6382 7 GAS 6,066.74 32,509.79 32,509.79 61700 49852 -6383 7 WATER 100.00 560.58 560.58 61700 49852 -6384 7 REFUSE DISPOSAL 39.35 1,803.09 1,803.09 61700 49852 -6385 7 SEWER 167.00 983.59 983.59 61700 49852 -6386 7 STORM SEWER 150.00 1,479.24 1,479.24 61700 49852 -6389 7 STREET LIGHTS 25.00 260.72 260.72 UTILITY SERVICES 12,684.64 138,725.41 138,725.41 61700 49852 -6400 6 REPAIR & MAINT SERVICES 61700 49852 -6402 7 EQUIPMENT SERVICES 7,311.08 41,302.78 41,302.78 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 207 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61700 49852 -6403 7 BLDGS /FACILITIES MAINT SER 152.50 2,328.50 2,328.50 61700 49852 -6409 7 OTHER REPAIR & MAINT SVCS 116.08 116.08 REPAIR & MAINT SERVI 7,463.58 43,747.36 43,747.36 61700 49852 -6410 6 RENTALS 61700 49852 -6413 7 OFFICE EQUIPMENT 550.47 3,374.59 3,374.59 61700 49852 -6415 7 OTHER EQUIPMENT 4,313.41 149,346.86 149,346.86 RENTALS 4,863.88 152,721.45 152,721.45 61700 49852 -6420 6 IS SERVICES /LICENSES /FEES 61700 49852 -6421 7 SOFTWARE LICENSE 49.82 49.82 61700 49852 -6428 7 PROTECTION SERVICES 3,339.09 15,206.67 15,206.67 IS SERVICES /LICENSES 3,339.09 15,256.49 15,256.49 61700 49852 -6430 6 MISCELLANEOUS 61700 49852 -6432 7 CONFERENCES AND SCHOOLS 3,942.12 3,942.12 61700 49852 -6433 7 MEETING EXPENSES 55.00 924.26 924.26 61700 49852 -6434 7 DUES & SUBSCRIPTIONS 3,485.95 3,485.95 61700 49852 -6435 7 CREDIT CARD FEES 236.68 2,741.19 2,741.19 61700 49852 -6436 7 UNCOLLECTIBLE CHECKS /DEBTS 716.00 716.00 716.00 61700 49852 -6438 7 CASH SHORT (OVER) .80- .80- MISCELLANEOUS 1,007.68 11,808.72 11,808.72 61700 49852 -6440 6 OTHER EXPENSES 61700 49852 -6441 7 LICENSES, TAXES & FEES 195.00 195.00 61700 49852 -6449 7 OTHER CONTRACTUAL SERVICE 1,662.12 16,695.36 16,695.36 OTHER EXPENSES 1,662.12 16,890.36 16,890.36 61700 49852 -6490 6 OTHER MISC COSTS /EXPENSES 61700 49852 -6494 7 DEPRECIATION EXPENSE 22,430.60 264,827.15 264,827.15 OTHER MISC COSTS /EXP 22,430.60 264,827.15 264,827.15 OTHER CHARGES & SERVICES 61,269.53 721,689.77 721,689.77 61700 49852 -6500 5 CAPITAL OUTLAY 61700 49852 -6600 5 DEBT SERVICE EXPENDITURES /EXPENSES 140,352.31 1,408,599.11 1,408,599.11 REVENUES AND EXPENSES 54,255.13- 99,039.44 99,039.44 EBHC- CONVENTION CENTER 54,255.13- 99,039.44 99,039.44 61700 49853.13 2 EBHC- CATERING OPERATIONS 61700 49853 -4000 3 REVENUES AND EXPENSES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 208 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61700 49853 -4001 4 REVENUES 61700 49853 -4599 5 MISCELLANEOUS REVENUE 61700 49853 -4600 6 MISCELLANEOUS REVENUE 61700 49853 -4800 5 EBHC 61700 49853 -4840 6 CATERING SERVICES 61700 49853 -4842 7 SERVICE CHARGES 29,253.09- 400,949.05- 400,949.05- 61700 49853 -4844 7 FOOD & BEVERAGE SALES 132,382.97- 1,977,759.29- 1,977,759.29- 61700 49853 - 4844 -1 7 FOOD & BEVERAGE SALES, INN 166.20- 166.20- 61700 49853 -4845 7 LIQUOR /WINE /BEER SALES 24,164.84- 269,241.75- 269,241.75- 61700 49853 -4848 7 MISCELLANEOUS SALES 3,319.40- 43,146.34- 43,146.34- 61700 49853 -4849 7 MISCELLANEOUS SALES -NON TA 840.00- 840.00 - CATERING SERVICES 189,120.30- 2,692,102.63- 2,692,102.63 - EBHC 189,120.30- 2,692,102.63- 2,692,102.63- 61700 49853 -4900 5 OTHER FINANCING SOURCES 61700 49853 -4912 6 CAPITAL CONTRIBUTIONS 18,930.38- 18,930.38 - OTHER FINANCING SOURCES 18,930.38- 18,930.38- 61700 49853 -5550 5 DIRECT COST OF SALES 61700 49853 -5586 7 COST OF SALES -MISC 35.12 35.12 61700 49853 -5590 6 EBHC CONTRACT EXPENSES 61700 49853 -5591 7 COST OF SALES -LABOR 95,639.88 1,184,214.70 1,184,214.70 61700 49853 -5592 7 COST OF SALES -FOOD 34,060.82 456,066.00 456,066.00 61700 49853 -5593 7 COST OF SALES - SUPPLIES 7,127.05 132,364.49 132,364.49 61700 49853 -5594 7 COST OF SALES -MGMT FEES 8,550.00 102,600.00 102,600.00 EBHC CONTRACT EXPENS 145,377.75 1,875,245.19 1,875,245.19 DIRECT COST OF SALES 145,377.75 1,875,280.31 1,875,280.31 REVENUES 43,742.55- 835,752.70- 835,752.70- 61700 49853 -6001 4 EXPENDITURES /EXPENSES 61700 49853 -6099 5 PERSONAL SERVICES 61700 49853 -6100 6 WAGES AND SALARIES 61700 49853 -6101 7 WAGES & SALARIES -FT EMPLOY 1,001.18 18,430.21 18,430.21 61700 49853 -6103 7 WAGES -PART TIME EMPLOYEES 1,527.30 40,216.97 40,216.97 WAGES AND SALARIES 2,528.48 58,647.18 58,647.18 61700 49853 -6120 6 RETIREMENT CONTRIBUTIONS R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 209 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61700 49853 -6122 7 PERA COORDINATED PLAN 133.24 2,671.49 2,671.49 61700 49853 -6125 7 FICA 156.30 3,628.72 3,628.72 61700 49853 -6126 7 MEDICARE CONTRIBUTIONS 36.53 848.19 848.19 RETIREMENT CONTRIBUT 326.07 7,148.40 7,148.40 61700 49853 -6130 6 INSURANCE BENEFITS 61700 49853 -6150 6 WORKER'S COMPENSATION 61700 49853 -6151 7 WORKER'S COMP INSURANCE 166.47 2,863.32 2,863.32 WORKER'S COMPENSATIO 166.47 2,863.32 2,863.32 PERSONAL SERVICES 3,021.02 68,658.90 68,658.90 61700 49853 -6199 5 SUPPLIES 61700 49853 -6200 6 OFFICE SUPPLIES 61700 49853 -6201 7 OFFICE SUPPLIES 750.44 750.44 61700 49853 -6202 7 COPYING SUPPLIES 679.75 679.75 OFFICE SUPPLIES 1,430.19 1,430.19 61700 49853 -6210 6 OPERATING SUPPLIES 61700 49853 -6217 7 SAFETY SUPPLIES 7.55 583.10 583.10 61700 49853 -6219 7 GENERAL OPERATING SUPPLIES 208.04 1,190.09 1,190.09 OPERATING SUPPLIES 215.59 1,773.19 1,773.19 61700 49853 -6220 6 REPAIR & MAINT SUPPLIES 61700 49853 -6223 7 BUILDINGS & FACILITIES 101.44 685.51 685.51 REPAIR & MAINT SUPPL 101.44 685.51 685.51 61700 49853 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 61700 49853 -6239 7 OTHER REPAIR & MAINT SUPPL 825.25 825.25 REPAIR & MAINT SUPPL 825.25 825.25 61700 49853 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 61700 49853 -6242 7 MINOR EQUIPMENT 1,278.00 14,919.01 14,919.01 61700 49853 -6243 7 MINOR COMPUTER EQUIPMENT 3,770.15 3,770.15 3,770.15 SMALL TOOLS & MINOR 5,048.15 18,689.16 18,689.16 SUPPLIES 5,365.18 23,403.30 23,403.30 61700 49853 -6299 5 OTHER CHARGES & SERVICES 61700 49853 -6300 6 PROFESSIONAL SERVICES 61700 49853 -6320 6 COMMUNICATIONS 61700 49853 -6321 7 TELEPHONE /PAGERS 213.23 1,213.70 1,213.70 61700 49853 -6322 7 POSTAGE 27.15 298.53 298.53 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 210 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance COMMUNICATIONS 240.38 1,512.23 1,512.23 61700 49853 -6330 6 TRANSPORTATION 61700 49853 -6333 7 FREIGHT /DRAYAGE 74.97 74.97 TRANSPORTATION 74.97 74.97 61700 49853 -6340 6 ADVERTISING 61700 49853 -6349 7 OTHER ADVERTISING 6,981.07 37,950.64 37,950.64 ADVERTISING 6,981.07 37,950.64 37,950.64 61700 49853 -6350 6 PRINTING AND DUPLICATING 61700 49853 -6351 7 PRINTING 3,988.65 3,988.65 PRINTING AND DUPLICA 3,988.65 3,988.65 61700 49853 -6360 6 INSURANCE 61700 49853 -6361 7 GENERAL LIABILITY INSURANC 548.95 6,378.84 6,378.84 61700 49853 -6362 7 PROPERTY INSURANCE 1,012.37 11,571.28 11,571.28 61700 49853 -6366 7 MACHINERY BREAKDOWN INSURA 74.31 838.72 838.72 INSURANCE 1,635.63 18,788.84 18,788.84 61700 49853 -6380 6 UTILITY SERVICES 61700 49853 -6381 7 ELECTRIC 1,082.92 17,846.20 17,846.20 61700 49853 -6382 7 GAS 6,066.76 32,509.93 32,509.93 61700 49853 -6383 7 WATER 125.00 444.65 444.65 61700 49853 -6384 7 REFUSE DISPOSAL 157.40 6,705.35 6,705.35 61700 49853 -6385 7 SEWER 167.00 633.65 633.65 61700 49853 -6386 7 STORM SEWER 150.00 1,279.24 1,279.24 61700 49853 -6389 7 STREET LIGHTS 31.00 230.76 230.76 UTILITY SERVICES 7,780.08 59,649.78 59,649.78 61700 49853 -6400 6 REPAIR & MAINT SERVICES 61700 49853 -6402 7 EQUIPMENT SERVICES 938.92 19,489.15 19,489.15 61700 49853 -6403 7 BLDGS /FACILITIES MAINT SER 152.50 2,753.50 2,753.50 61700 49853 -6409 7 OTHER REPAIR & MAINT SVCS 109.00 1,199.00 1,199.00 REPAIR & MAINT SERVI 1,200.42 23,441.65 23,441.65 61700 49853 -6410 6 RENTALS 61700 49853 -6413 7 OFFICE EQUIPMENT 473.73 2,165.54 2,165.54 61700 49853 -6415 7 OTHER EQUIPMENT 543.15 543.15 RENTALS 473.73 2,708.69 2,708.69 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 211 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61700 49853 -6430 6 MISCELLANEOUS 61700 49853 -6432 7 CONFERENCES AND SCHOOLS 559.13 559.13 61700 49853 -6435 7 CREDIT CARD FEES 1,110.73 13,422.87 13,422.87 61700 49853 -6436 7 UNCOLLECTIBLE CHECKS /DEBTS 905.00 905.00 905.00 61700 49853 -6438 7 CASH SHORT (OVER) 3.96- 53.11- 53.11 - MISCELLANEOUS 2,011.77 14,833.89 14,833.89 61700 49853 -6440 6 OTHER EXPENSES 61700 49853 -6441 7 LICENSES, TAXES & FEES 35.00 35.00 61700 49853 -6449 7 OTHER CONTRACTUAL SERVICE 829.80 6,642.36 6,642.36 OTHER EXPENSES 829.80 6,677.36 6,677.36 61700 49853 -6490 6 OTHER MISC COSTS /EXPENSES 61700 49853 -6494 7 DEPRECIATION EXPENSE 13,447.46 158,767.67 158,767.67 OTHER MISC COSTS /EXP 13,447.46 158,767.67 158,767.67 OTHER CHARGES & SERVICES 34,600.34 328,394.37 328,394.37 61700 49853 -6500 5 CAPITAL OUTLAY 61700 49853 -6501 6 CAPITAL OUTLAY REVENUES AND EXPENSES 756.01- 415,296.13- 415,296.13 - EBHC- CATERING OPERATIONS 756.01- 415,296.13- 415,296.13- 61700 49854. B 2 EBHC- OFFICE RENTAL 61700 49854 -2300 5 DEPOSITS 61700 49854 -4000 3 REVENUES AND EXPENSES 61700 49854 -4001 4 REVENUES 61700 49854 -4599 5 MISCELLANEOUS REVENUE 61700 49854 -4600 6 MISCELLANEOUS REVENUE 61700 49854 -4800 5 EBHC 61700 49854 -4830 6 OFFICE RENTAL 61700 49854 -4831 7 OFFICE RENTALS 1,900.00- 57,182.76- 57,182.76 - OFFICE RENTAL 1,900.00- 57,182.76- 57,182.76 - EBHC 1,900.00- 57,182.76- 57,182.76- 61700 49854 -4900 5 OTHER FINANCING SOURCES REVENUES 1,900.00- 57,182.76- 57,182.76- 61700 49854 -6001 4 EXPENDITURES /EXPENSES 61700 49854 -6099 5 PERSONAL SERVICES 61700 49854 -6100 6 WAGES AND SALARIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 212 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61700 49854 -6101 7 WAGES & SALARIES -FT EMPLOY 179.32 2,290.82 2,290.82 61700 49854 -6103 7 WAGES -PART TIME EMPLOYEES 171.90 3,519.08 3,519.08 WAGES AND SALARIES 351.22 5,809.90 5,809.90 61700 49854 -6120 6 RETIREMENT CONTRIBUTIONS 61700 49854 -6122 7 PERA COORDINATED PLAN 22.83 377.82 377.82 61700 49854 -6125 7 FICA 20.58 360.46 360.46 61700 49854 -6126 7 MEDICARE CONTRIBUTIONS 4.83 84.27 84.27 RETIREMENT CONTRIBUT 48.24 822.55 822.55 61700 49854 -6130 6 INSURANCE BENEFITS 61700 49854 -6150 6 WORKER'S COMPENSATION 61700 49854 -6151 7 WORKER'S COMP INSURANCE 21.77 291.84 291.84 WORKER'S COMPENSATIO 21.77 291.84 291.84 PERSONAL SERVICES 421.23 6,924.29 6,924.29 61700 49854 -6199 5 SUPPLIES 61700 49854 -6210 6 OPERATING SUPPLIES 61700 49854 -6219 7 GENERAL OPERATING SUPPLIES 85.19 231.90 231.90 OPERATING SUPPLIES 85.19 231.90 231.90 61700 49854 -6220 6 REPAIR & MAINT SUPPLIES 61700 49854 -6223 7 BUILDINGS & FACILITIES 1,008.97 1,008.97 61700 49854 -6226 7 SIGNS & STRIPING MATERIALS 92.65 92.65 92.65 61700 49854 -6227 7 PAINT SUPPLIES 14.49 14.49 REPAIR & MAINT SUPPL 92.65 1,116.11 1,116.11 61700 49854 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 61700 49854 -6240 6 SMALL TOOLS & MINOR EQUIPMENT SUPPLIES 177.84 1,348.01 1,348.01 61700 49854 -6299 5 OTHER CHARGES & SERVICES 61700 49854 -6300 6 PROFESSIONAL SERVICES 61700 49854 -6320 6 COMMUNICATIONS 61700 49854 -6360 6 INSURANCE 61700 49854 -6361 7 GENERAL LIABILITY INSURANC 38.76 472.59 472.59 61700 49854 -6362 7 PROPERTY INSURANCE 70.63 1,020.00 1,020.00 61700 49854 -6366 7 MACHINERY BREAKDOWN INSURA 5.19 71.95 71.95 INSURANCE 114.58 1,564.54 1,564.54 61700 49854 -6380 6 UTILITY SERVICES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 213 As of Date - 12/31/2008 Prior Year -End Current ...... 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Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61700 49854 -6381 7 ELECTRIC 125.73 356.05 356.05 61700 49854 -6382 7 GAS 654.26 2,612.54 2,612.54 61700 49854 -6383 7 WATER 17.00 125.89 125.89 61700 49854 -6384 7 REFUSE DISPOSAL 74.31 1,108.62 1,108.62 61700 49854 -6385 7 SEWER 33.00 250.40 250.40 UTILITY SERVICES 904.30 4,453.50 4,453.50 61700 49854 -6400 6 REPAIR & MAINT SERVICES 61700 49854 -6402 7 EQUIPMENT SERVICES 738.58 942.69 942.69 61700 49854 -6403 7 BLDGS /FACILITIES MAINT SER 120.00 120.00 REPAIR & MAINT SERVI 738.58 1,062.69 1,062.69 61700 49854 -6410 6 RENTALS 61700 49854 -6420 6 IS SERVICES /LICENSES /FEES 61700 49854 -6440 6 OTHER EXPENSES 61700 49854 -6441 7 LICENSES, TAXES & FEES 586.75 7,041.04 7,041.04 61700 49854 -6449 7 OTHER CONTRACTUAL SERVICE 573.79 4,671.71 4,671.71 OTHER EXPENSES 1,160.54 11,712.75 11,712.75 61700 49854 -6490 6 OTHER MISC COSTS /EXPENSES 61700 49854 -6494 7 DEPRECIATION EXPENSE 3,038.41 35,872.93 35,872.93 OTHER MISC COSTS /EXP 3,038.41 35,872.93 35,872.93 OTHER CHARGES & SERVICES 5,956.41 54,666.41 54,666.41 EXPENDITURES /EXPENSES 6,555.48 62,938.71 62,938.71 REVENUES AND EXPENSES 4,655.48 5,755.95 5,755.95 EBHC- OFFICE RENTAL 4,655.48 5,755.95 5,755.95 61700 49855. B 2 EBHC -INN ON THE FARM 61700 49855 -4000 3 REVENUES AND EXPENSES 61700 49855 -4001 4 REVENUES 61700 49855 -4599 5 MISCELLANEOUS REVENUE 61700 49855 -4600 6 MISCELLANEOUS REVENUE 61700 49855 -4800 5 EBHC 61700 49855 -4810 6 INN ON THE FARM 61700 49855 -4811 7 GUEST ROOM RENTALS 8,470.00- 8,470.00- 61700 49855 -4812 7 FACILITY RENTALS 175.00- 175.00- 61700 49855 -4814 7 EQUIPMENT RENTALS 30.00- 30.00 - INN ON THE FARM 8,675.00- 8,675.00- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 214 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance EBHC 8,675.00- 8,675.00- 61700 49855 -4900 5 OTHER FINANCING SOURCES 61700 49855 -4912 6 CAPITAL CONTRIBUTIONS 73,240.91- 73,240.91- 73,240.91- 61700 49855 -4921 6 REFUNDS & REIMBURSEMENTS 1,479.14- 1,479.14 - OTHER FINANCING SOURCES 73,240.91- 74,720.05- 74,720.05- 61700 49855 -5550 5 DIRECT COST OF SALES 61700 49855 -5580 6 COST OF GOODS SOLD REVENUES 73,240.91- 83,395.05- 83,395.05- 61700 49855 -6001 4 EXPENDITURES /EXPENSES 61700 49855 -6099 5 PERSONAL SERVICES 61700 49855 -6100 6 WAGES AND SALARIES 61700 49855 -6101 7 WAGES & SALARIES -FT EMPLOY 1,381.61 10,912.89 10,912.89 61700 49855 -6102 7 OVERTIME -FT EMPLOYEES 200.42 200.42 61700 49855 -6103 7 WAGES -PART TIME EMPLOYEES 1,097.04 10,879.59 10,879.59 WAGES AND SALARIES 2,478.65 21,992.90 21,992.90 61700 49855 -6120 6 RETIREMENT CONTRIBUTIONS 61700 49855 -6122 7 PERA COORDINATED PLAN 161.21 1,399.49 1,399.49 61700 49855 -6125 7 FICA 157.80 1,361.15 1,361.15 61700 49855 -6126 7 MEDICARE CONTRIBUTIONS 36.95 318.15 318.15 RETIREMENT CONTRIBUT 355.96 3,078.79 3,078.79 61700 49855 -6130 6 INSURANCE BENEFITS 61700 49855 -6140 6 UNEMPLOYMENT COMPENSATION 61700 49855 -6150 6 WORKER'S COMPENSATION 61700 49855 -6151 7 WORKER'S COMP INSURANCE 138.25 980.97 980.97 WORKER'S COMPENSATIO 138.25 980.97 980.97 PERSONAL SERVICES 2,972.86 26,052.66 26,052.66 61700 49855 -6199 5 SUPPLIES 61700 49855 -6200 6 OFFICE SUPPLIES 61700 49855 -6210 6 OPERATING SUPPLIES 61700 49855 -6211 7 CLEANING SUPPLIES 4.20 4.20 61700 49855 -6219 7 GENERAL OPERATING SUPPLIES 533.40 533.40 OPERATING SUPPLIES 537.60 537.60 61700 49855 -6220 6 REPAIR & MAINT SUPPLIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 215 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61700 49855 -6223 7 BUILDINGS & FACILITIES 3,032.20 3,032.20 61700 49855 -6226 7 SIGNS & STRIPING MATERIALS 58.58 58.58 58.58 61700 49855 -6227 7 PAINT SUPPLIES 42.86 171.83 171.83 REPAIR & MAINT SUPPL 101.44 3,262.61 3,262.61 61700 49855 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 61700 49855 -6237 7 LAUNDRY SUPPLIES 28.41 28.41 61700 49855 -6239 7 OTHER REPAIR & MAINT SUPPL 63.00 63.00 REPAIR & MAINT SUPPL 91.41 91.41 61700 49855 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 61700 49855 -6242 7 MINOR EQUIPMENT 772.11 772.11 SMALL TOOLS & MINOR 772.11 772.11 SUPPLIES 101.44 4,663.73 4,663.73 61700 49855 -6299 5 OTHER CHARGES & SERVICES 61700 49855 -6300 6 PROFESSIONAL SERVICES 61700 49855 -6320 6 COMMUNICATIONS 61700 49855 -6321 7 TELEPHONE /PAGERS 200.00 1,099.99 1,099.99 COMMUNICATIONS 200.00 1,099.99 1,099.99 61700 49855 -6340 6 ADVERTISING 61700 49855 -6350 6 PRINTING AND DUPLICATING 61700 49855 -6360 6 INSURANCE 61700 49855 -6361 7 GENERAL LIABILITY INSURANC 83.82 1,003.89 1,003.89 61700 49855 -6362 7 PROPERTY INSURANCE 154.34 2,004.00 2,004.00 61700 49855 -6366 7 MACHINERY BREAKDOWN INSURA 11.33 147.48 147.48 INSURANCE 249.49 3,155.37 3,155.37 61700 49855 -6380 6 UTILITY SERVICES 61700 49855 -6381 7 ELECTRIC 439.46 6,810.48 6,810.48 61700 49855 -6382 7 GAS 2,636.18 10,892.82 10,892.82 61700 49855 -6383 7 WATER 25.00 206.36 206.36 61700 49855 -6384 7 REFUSE DISPOSAL 115.75 115.75 61700 49855 -6385 7 SEWER 29.00 212.40 212.40 UTILITY SERVICES 3,129.64 18,237.81 18,237.81 61700 49855 -6400 6 REPAIR & MAINT SERVICES 61700 49855 -6402 7 EQUIPMENT SERVICES 7,821.64 7,821.64 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 216 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61700 49855 -6403 7 BLDGS /FACILITIES MAINT SER 160.00 160.00 REPAIR & MAINT SERVI 7,981.64 7,981.64 61700 49855 -6410 6 RENTALS 61700 49855 -6420 6 IS SERVICES /LICENSES /FEES 61700 49855 -6428 7 PROTECTION SERVICES 941.17 941.17 IS SERVICES /LICENSES 941.17 941.17 61700 49855 -6430 6 MISCELLANEOUS 61700 49855 -6435 7 CREDIT CARD FEES 85.66 85.66 61700 49855 -6436 7 UNCOLLECTIBLE CHECKS /DEBTS 83.00- 83.00- 83.00 - MISCELLANEOUS 83.00- 2.66 2.66 61700 49855 -6440 6 OTHER EXPENSES 61700 49855 -6441 7 LICENSES, TAXES & FEES 1,120.11 13,476.22 13,476.22 61700 49855 -6449 7 OTHER CONTRACTUAL SERVICE 349.79 3,105.53 3,105.53 OTHER EXPENSES 1,469.90 16,581.75 16,581.75 61700 49855 -6490 6 OTHER MISC COSTS /EXPENSES 61700 49855 -6494 7 DEPRECIATION EXPENSE 7,517.69 88,757.71 88,757.71 OTHER MISC COSTS /EXP 7,517.69 88,757.71 88,757.71 OTHER CHARGES & SERVICES 12,483.72 136,758.10 136,758.10 61700 49855 -6500 5 CAPITAL OUTLAY 61700 49855 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 15,558.02 167,474.49 167,474.49 REVENUES AND EXPENSES 57,682.89- 84,079.44 84,079.44 EBHC -INN ON THE FARM 57,682.89- 84,079.44 84,079.44 61700 61700. B 2 EARLE BROWN HERITAGE CENTER 61700 61700 -1000 3 ASSETS 61700 61700 -1001 4 CURRENT ASSETS 61700 61700 -1005 5 CASH AND CASH EQUIVALENTS 61700 61700 -1030 6 PETTY CASH 61700 61700 -1036 7 PETTY CASH EBHC 200.00 200.00 PETTY CASH 200.00 200.00 61700 61700 -1040 6 CASH CHANGE CASH AND CASH EQUIVALENT 200.00 200.00 61700 61700 -1095 5 POOLED CASH & INVESTMENTS 1,150,829.56 123,440.46- 2,310.64 1,153,140.20 61700 61700 -1200 5 ACCOUNTS RECEIVABLE R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 217 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61700 61700 -1205 6 ACCOUNTS RECEIVABLE- BILLED 315,235.28 104,827.33- 43,159.24- 272,076.04 61700 61700 - 1205 -1 7 ACCTS REC.- BILLED (MANUAL) .72 21.95- 21.23 - ACCOUNTS RECEIVABLE- 315,236.00 104,827.33- 43,181.19- 272,054.81 61700 61700 -1232 6 ESTIMATED UNCOLLECTABLE A/R 8,406.00- 1,538.00- 1,538.00- 9,944.00 - ACCOUNTS RECEIVABLE 306,830.00 106,365.33- 44,719.19- 262,110.81 61700 61700 -1320 5 DUE FROM OTHER GOVT UNITS 61700 61700 -1400 5 INVENTORY 61700 61700 -1440 6 INVENTORY - FLIK 30,819.74 1,960.46 411.32 31,231.06 INVENTORY 30,819.74 1,960.46 411.32 31,231.06 61700 61700 -1500 5 PREPAID ITEMS 61700 61700 -1510 6 PREPAID ITEMS 4,667.77 321.50 319.13 4,986.90 61700 61700 -1520 6 PREPAID INSURANCE 4,227.23 - PREPAID ITEMS 4,667.77 3,905.73- 319.13 4,986.90 CURRENT ASSETS 1,493,347.07 231,751.06- 41,678.10- 1,451,668.97 61700 61700 -1701 4 FIXED ASSETS 61700 61700 -1705 5 PROPERTY, PLANT & EQUIPMENT 61700 61700 -1710 6 LAND 1,493,299.89 1,493,299.89 61700 61700 -1715 6 LAND IMPROVEMENTS 327,830.14 327,830.14 61700 61700 -1720 6 BUILDINGS 11,039,133.85 228,066.70 228,066.70 11,267,200.55 61700 61700 -1760 6 COMPUTER EQUIPMENT 34,358.88 34,358.88 61700 61700 -1775 6 OTHER EQUIPMENT 161,170.54 98,348.38 259,518.92 PROPERTY, PLANT & EQUIPM 13,055,793.30 228,066.70 326,415.08 13,382,208.38 61700 61700 -1800 5 ACCUMULATED DEPRECIATION 6,313,397.49- 49,050.70- 579,117.60- 6,892,515.09 - FIXED ASSETS 6,742,395.81 179,016.00 252,702.52- 6,489,693.29 ASSETS 8,235,742.88 52,735.06- 294,380.62- 7,941,362.26 61700 61700 -2000 3 LIABILITIES 61700 61700 -2001 4 CURRENT LIABILITIES 61700 61700 -2010 5 ACCOUNTS PAYABLE 61700 61700 -2012 6 MISC ACCOUNTS PAYABLE 4,161.38- 13,319.02 13,457.72 9,296.34 61700 61700 -2015 6 VOUCHERS PAYABLE 31,848.69- 56,555.92- 44,865.53- 76,714.22- 61700 61700 -2041 6 MINNESOTA 6.5% SALES TAX 17,948.00- 1,429.00- 4,820.00 13,128.00- 61700 61700 -2042 6 MN 2.5% LIQUOR SURTAX 1,212.00- 294.00- 517.00 695.00- 61700 61700 -2043 6 HENN CTY 0.15% SALES TAX 414.00- 33.00- 111.00 303.00- 61700 61700 -2044 6 HENN CTY 0.25% TRANS TAX 55.00- 505.00- 505.00- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 218 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 61700 61700 -2060 6 CONTRACTS PAYABLE 173,355.66- 31,337.43- 26,017.45 147,338.21 - ACCOUNTS PAYABLE 228,939.73- 76,385.33- 447.36- 229,387.09- 61700 61700 -2100 5 SALARIES & BENEFITS PAYABLE 61700 61700 -2110 6 SALARIES AND WAGES PAYABLE 16,937.46- 9,259.04- 8,597.20- 25,534.66 - SALARIES & BENEFITS PAYA 16,937.46- 9,259.04- 8,597.20- 25,534.66- 61700 61700 -2200 5 DUE TO OTHER FUNDS 61700 61700 -2250 5 DUE TO OTHER GOVERNMENT UNITS 61700 61700 -2300 5 DEPOSITS 61700 61700 -2310 6 DEPOSITS - EBHC EVENTS 220,240.00- 13,266.79- 10,014.29- 230,254.29 - DEPOSITS 220,240.00- 13,266.79- 10,014.29- 230,254.29- 61700 61700 -2400 5 DEFERRED REVENUE 61700 61700 -2430 6 DEFERRED REVENUE -OTHER 1,600.00- 1,600.00 - DEFERRED REVENUE 1,600.00- 1,600.00 - CURRENT LIABILITIES 467,717.19- 98,911.16- 19,058.85- 486,776.04- 61700 61700 -2601 4 NON - CURRENT LIABILITIES LIABILITIES 467,717.19- 98,911.16- 19,058.85- 486,776.04- 61700 61700 -3000 3 FUND EQUITY 61700 61700 -3001 4 CONTRIBUTED CAPITAL 61700 61700 -3010 5 CONTRIBUTED CAPITAL 9,434,579.77- 9,434,579.77 - CONTRIBUTED CAPITAL 9,434,579.77- 9,434,579.77- 61700 61700 -3700 4 RETAINED EARNINGS 61700 61700 -3730 5 RETAINED EARNINGS - UNRESERVED 1,666,554.08 1 RETAINED EARNINGS 1,666,554.08 1,666,554.08 FUND EQUITY 7,768,025.69- 7,768,025.69 - EARLE BROWN HERITAGE CENTER 151,646.22- 313,439.47- 313,439.47 - EARLE BROWN HERITAGE CENTER R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 219 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 65100 49411. A 1 STORM SEWER UTILITY FUND 65100 49411. B 2 STORM SEWER UTILITY - OPERATIONS 65100 49411 -4000 3 REVENUES AND EXPENSES 65100 49411 -4001 4 REVENUES 65100 49411 -4300 5 INTERGOVERNMENTAL REVENUE 65100 49411 -4340 6 STATE REVENUE 65100 49411 -4370 6 OTHER GRANTS/AID 65100 49411 -4599 5 MISCELLANEOUS REVENUE 65100 49411 -4600 6 MISCELLANEOUS REVENUE 65100 49411 -4603 7 INTEREST EARNINGS 7,385.02- 45,745.63- 45,745.63- 65100 49411 -4605 7 UNREALIZED INVESTMENT GAIN 2,933.08- 2,933.08- 2,933.08- 65100 49411 -4612 7 DONATIONS & CONTRIBUTIONS 200.00- 200.00- 65100 49411 -4707 7 PENALTIES 4,103.09- 26,213.72- 26,213.72 - MISCELLANEOUS REVENU 14,421.19- 75,092.43- 75,092.43 - MISCELLANEOUS REVENUE 14,421.19- 75,092.43- 75,092.43- 65100 49411 -4730 5 STORM SEWER UTILITY FUND 65100 49411 -4731 6 STORM DRAINAGE FEES 315,017.03- 1,526,822.43- 1,526,822.43 - STORM SEWER UTILITY FUND 315,017.03- 1,526,822.43- 1,526,822.43- 65100 49411 -4900 5 OTHER FINANCING SOURCES 65100 49411 -4912 6 CAPITAL CONTRIBUTIONS 1,457,407.80- 1,457,407.80- 1,457,407.80 - OTHER FINANCING SOURCES 1,457,407.80- 1,457,407.80- 1,457,407.80 - REVENUES 1,786,846.02- 3,059,322.66- 3,059,322.66- 65100 49411 -6001 4 EXPENDITURES /EXPENSES 65100 49411 -6099 5 PERSONAL SERVICES 65100 49411 -6100 6 WAGES AND SALARIES 65100 49411 -6101 7 WAGES & SALARIES -FT EMPLOY 19,481.00 55,346.04 55,346.04 65100 49411 -6102 7 OVERTIME -FT EMPLOYEES 1,317.59 1,700.64 1,700.64 WAGES AND SALARIES 20,798.59 57,046.68 57,046.68 65100 49411 -6110 6 OTHER PAYMENTS -NON INSURANCE 65100 49411 -6111 7 SEVERANCE PAY 99.47 99.47 99.47 OTHER PAYMENTS -NON 1 99.47 99.47 99.47 65100 49411 -6120 6 RETIREMENT CONTRIBUTIONS 65100 49411 -6122 7 PERA COORDINATED PLAN 1,351.92 3,706.20 3,706.20 65100 49411 -6125 7 FICA 1,380.74 3,646.21 3,646.21 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 220 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 65100 49411 -6126 7 MEDICARE CONTRIBUTIONS 322.89 852.72 852.72 RETIREMENT CONTRIBUT 3,055.55 8,205.13 8,205.13 65100 49411 -6130 6 INSURANCE BENEFITS 65100 49411 -6131 7 CAFETERIA PLAN CONTRIBUTIO 4 10,900.60 10,900.60 INSURANCE BENEFITS 4,367.22 10,900.60 10,900.60 65100 49411 -6150 6 WORKER'S COMPENSATION 65100 49411 -6151 7 WORKER'S COMP INSURANCE 510.89 3,458.26 3,458.26 WORKER'S COMPENSATIO 510.89 3,458.26 3,458.26 PERSONAL SERVICES 28,831.72 79,710.14 79,710.14 65100 49411 -6199 5 SUPPLIES 65100 49411 -6200 6 OFFICE SUPPLIES 65100 49411 -6204 7 STATIONARY SUPPLIES 742.64 742.64 OFFICE SUPPLIES 742.64 742.64 65100 49411 -6210 6 OPERATING SUPPLIES 65100 49411 -6219 7 GENERAL OPERATING SUPPLIES 623.63 623.63 OPERATING SUPPLIES 623.63 623.63 65100 49411 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 65100 49411 -6239 7 OTHER REPAIR & MAINT SUPPL 9,890.19 9,890.19 REPAIR & MAINT SUPPL 9,890.19 9,890.19 65100 49411 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 65100 49411 -6243 7 MINOR COMPUTER EQUIPMENT 1,917.47 1,917.47 SMALL TOOLS & MINOR 1,917.47 1,917.47 SUPPLIES 13,173.93 13,173.93 65100 49411 -6299 5 OTHER CHARGES & SERVICES 65100 49411 -6300 6 PROFESSIONAL SERVICES 65100 49411 -6301 7 ACCTG, AUDIT & FIN'L SERVI 1,574.18 1,574.18 65100 49411 -6302 7 ARCH, ENG & PLANNING 10,526.00 10,526.00 65100 49411 -6307 7 PROFESSIONAL SERVICES 203.38 203.38 PROFESSIONAL SERVICE 12,303.56 12,303.56 65100 49411 -6320 6 COMMUNICATIONS 65100 49411 -6330 6 TRANSPORTATION 65100 49411 -6331 7 TRAVEL EXPENSE /MILEAGE 30.42 47.97 47.97 TRANSPORTATION 30.42 47.97 47.97 65100 49411 -6340 6 ADVERTISING R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 221 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 65100 49411 -6342 7 LEGAL NOTICES 32.18 32.18 32.18 ADVERTISING 32.18 32.18 32.18 65100 49411 -6350 6 PRINTING AND DUPLICATING 65100 49411 -6360 6 INSURANCE 65100 49411 -6361 7 GENERAL LIABILITY INSURANC 189.71- 2,617.60 2,617.60 INSURANCE 189.71- 2,617.60 2,617.60 65100 49411 -6400 6 REPAIR & MAINT SERVICES 65100 49411 -6409 7 OTHER REPAIR & MAINT SVCS 1,538.77 1,538.77 REPAIR & MAINT SERVI 1,538.77 1,538.77 65100 49411 -6420 6 IS SERVICES /LICENSES /FEES 65100 49411 -6421 7 SOFTWARE LICENSE 224.01 224.01 65100 49411 -6423 7 LOGIS CHARGES 2,778.00 12,334.00 12,334.00 IS SERVICES /LICENSES 2,778.00 12,558.01 12,558.01 65100 49411 -6430 6 MISCELLANEOUS 65100 49411 -6434 7 DUES & SUBSCRIPTIONS 49,500.63 49,500.63 MISCELLANEOUS 49,500.63 49,500.63 65100 49411 -6440 6 OTHER EXPENSES 65100 49411 -6460 6 CENTRAL GARAGE CHARGES 65100 49411 -6461 7 FUEL CHARGES 7,290.31 7,290.31 65100 49411 -6462 7 FIXED CHARGES 310.85 3,742.77 3,742.77 65100 49411 -6463 7 REPAIR & MAINT CHARGES 1,879.02 13,057.72 13,057.72 65100 49411 -6465 7 REPLACEMENT CHARGES 4,049.78 48,597.36 48,597.36 CENTRAL GARAGE CHARG 6,239.65 72,688.16 72,688.16 65100 49411 -6470 6 TRANSFERS AND OTHER USES 65100 49411 -6471 7 ADMINISTRATIVE SERVICE TRA 3,961.17 47,534.04 47,534.04 65100 49411 -6473 7 STORM SEWER TRANSFER 8,333.33 99,999.96 99,999.96 TRANSFERS AND OTHER 12,294.50 147,534.00 147,534.00 65100 49411 -6490 6 OTHER MISC COSTS /EXPENSES 65100 49411 -6494 7 DEPRECIATION EXPENSE 64,670.74 763,536.13 763,536.13 OTHER MISC COSTS /EXP 64,670.74 763,536.13 763,536.13 OTHER CHARGES & SERVICES 85,855.78 1,062,357.01 1,062,357.01 65100 49411 -6500 5 CAPITAL OUTLAY 65100 49411 -6501 6 CAPITAL OUTLAY 65100 49411 -6600 5 DEBT SERVICE R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 222 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance EXPENDITURES /EXPENSES 114,687.50 1,155,241.08 1,155,241.08 REVENUES AND EXPENSES 1,672,158.52- 1,904,081.58- 1,904,081.58 - STORM SEWER UTILITY - OPERATIONS 1,672,158.52- 1,904,081.58- 1,904,081.58- 65100 49412. B 2 STORM SEWER UTILITY - FACILITIES 65100 49412 -6001 4 EXPENDITURES /EXPENSES 65100 49412 -6490 6 OTHER MISC COSTS /EXPENSES 65100 49412 -6600 5 DEBT SERVICE STORM SEWER UTILITY - FACILITIES 65100 49413. B 2 STORM SEWER UTILITY - CONSTRUCT 65100 49413 -4000 3 REVENUES AND EXPENSES 65100 49413 -4001 4 REVENUES 65100 49413 -4900 5 OTHER FINANCING SOURCES 65100 49413 -6001 4 EXPENDITURES /EXPENSES 65100 49413 -6099 5 PERSONAL SERVICES 65100 49413 -6100 6 WAGES AND SALARIES 65100 49413 -6120 6 RETIREMENT CONTRIBUTIONS 65100 49413 -6150 6 WORKER'S COMPENSATION 65100 49413 -6299 5 OTHER CHARGES & SERVICES 65100 49413 -6300 6 PROFESSIONAL SERVICES 65100 49413 -6320 6 COMMUNICATIONS 65100 49413 -6350 6 PRINTING AND DUPLICATING 65100 49413 -6470 6 TRANSFERS AND OTHER USES 65100 49413 -6500 5 CAPITAL OUTLAY 65100 49413 -6501 6 CAPITAL OUTLAY 65100 49413 -6600 5 DEBT SERVICE STORM SEWER UTILITY - CONSTRUCT 65100 65100. B 2 STORM SEWER UTILITY FUND 65100 65100 -1000 3 ASSETS 65100 65100 -1001 4 CURRENT ASSETS 65100 65100 -1005 5 CASH AND CASH EQUIVALENTS 65100 65100 -1095 5 POOLED CASH & INVESTMENTS 1,380,820.45 580,137.09- 553,068.64 1,933,889.09 65100 65100 -1200 5 ACCOUNTS RECEIVABLE 65100 65100- 1210 -1 6 UTILITY RECEIVABLES- BILLED 106,257.31 75,926.78 94,318.46 200,575.77 65100 65100 -1220 6 UNBILLED ACCOUNTS RECEIVABLE 225,826.69 164,258.64 61,568.05- 164,258.64 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 223 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance ACCOUNTS RECEIVABLE 332,084.00 240,185.42 32,750.41 364,834.41 65100 65100 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 65100 65100 -1285 6 SPEC ASSESS REC- DELINQUENT 230.85 230.85 SPECIAL ASSESSMENTS RECE 230.85 230.85 65100 65100 -1300 5 DUE FROM OTHER FUNDS 65100 65100 -1320 5 DUE FROM OTHER GOVT UNITS 65100 65100 -1500 5 PREPAID ITEMS CURRENT ASSETS 1,713,135.30 339,951.67- 585,819.05 2,298,954.35 65100 65100 -1701 4 FIXED ASSETS 65100 65100 -1705 5 PROPERTY, PLANT & EQUIPMENT 65100 65100 -1710 6 LAN D 287,158.40 287,158.40 65100 65100 -1730 6 STORM SEWER LINES 18,301,380.78 2,444,044.08 2,444,044.08 20,745,424.86 65100 65100 -1799 6 CONSTRUCTION IN PROGRESS 1,282,944.03 363,550.30- 363,550.30- 919,393.73 PROPERTY, PLANT & EQUIPM 19,871,483.21 2,080,493.78 2,080,493.78 21,951,976.99 65100 65100 -1800 5 ACCUMULATED DEPRECIATION 5,583,564.57- 64,670.74- 763,536.13- 6,347,100.70 - FIXED ASSETS 14,287,918.64 2,015,823.04 1,316,957.65 15,604,876.29 ASSETS 16,001,053.94 1,675,871.37 1,902,776.70 17,903,830.64 65100 65100 -2000 3 LIABILITIES 65100 65100 -2001 4 CURRENT LIABILITIES 65100 65100 -2010 5 ACCOUNTS PAYABLE 65100 65100 -2015 6 VOUCHERS PAYABLE 3,468.68- 1 1,804.39 1,664.29 - ACCOUNTS PAYABLE 3,468.68- 1,664.29- 1,804.39 1,664.29- 65100 65100 -2100 5 SALARIES & BENEFITS PAYABLE 65100 65100 -2110 6 SALARIES AND WAGES PAYABLE 1,549.05- 2,048.56- 499.51- 2,048.56 - SALARIES & BENEFITS PAYA 1,549.05- 2,048.56- 499.51- 2,048.56- 65100 65100 -2200 5 DUE TO OTHER FUNDS 65100 65100 -2400 5 DEFERRED REVENUE CURRENT LIABILITIES 5,017.73- 3,712.85- 1,304.88 3,712.85- 65100 65100 -2601 4 NON - CURRENT LIABILITIES 65100 65100 -2701 5 LONG TERM DEBT 65100 65100 -2720 6 BONDS PAYABLE LIABILITIES 5,017.73- 3,712.85- 1,304.88 3,712.85- 65100 65100 -3000 3 FUND EQUITY 65100 65100 -3001 4 CONTRIBUTED CAPITAL R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 224 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 65100 65100 -3010 5 CONTRIBUTED CAPITAL 863,964.26- 863,964.26 - CONTRIBUTED CAPITAL 863,964.26- 863,964.26- 65100 65100 -3700 4 RETAINED EARNINGS 65100 65100 -3710 5 RETAINED EARNINGS - RESERVED 246,194.42- 246,194.42- 65100 65100 -3730 5 RETAINED EARNINGS - UNRESERVED 14,885,877.53- 14,885,877.53 - RETAINED EARNINGS 15,132,071.95- 15,132,071.95 - FUND EQUITY 15,996,036.21- 15,996,036.21 - STORM SEWER UTILITY FUND 1,672,158.52 1,904,081.58 1,904,081.58 STORM SEWER UTILITY FUND R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 225 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 65200 49571. A 1 STREET LIGHT UTILITY FUND 65200 49571. B 2 STREET LIGHT - OPERATIONS 65200 49571 -4000 3 REVENUES AND EXPENSES 65200 49571 -4001 4 REVENUES 65200 49571 -4599 5 MISCELLANEOUS REVENUE 65200 49571 -4600 6 MISCELLANEOUS REVENUE 65200 49571 -4603 7 INTEREST EARNINGS 277.93- 3,827.49- 3,827.49- 65200 49571 -4605 7 UNREALIZED INVESTMENT GAIN 110.38- 110.38- 110.38- 65200 49571 -4707 7 PENALTIES 753.89- 5,458.20- 5,458.20 - MISCELLANEOUS REVENU 1,142.20- 9,396.07- 9,396.07 - MISCELLANEOUS REVENUE 1,142.20- 9,396.07- 9,396.07- 65200 49571 -4740 5 STREET LIGHT UTILITY FUND 65200 49571 -4741 6 STREET LIGHT SERVICE CHARGE 48,612.11- 244,802.02- 244,802.02 - STREET LIGHT UTILITY FUN 48,612.11- 244,802.02- 244,802.02- 65200 49571 -4900 5 OTHER FINANCING SOURCES 65200 49571 -4912 6 CAPITAL CONTRIBUTIONS 329,577.29- 329,577.29- 329,577.29 - OTHER FINANCING SOURCES 329,577.29- 329,577.29- 329,577.29 - REVENUES 379,331.60- 583,775.38- 583,775.38- 65200 49571 -6001 4 EXPENDITURES /EXPENSES 65200 49571 -6199 5 SUPPLIES 65200 49571 -6200 6 OFFICE SUPPLIES 65200 49571 -6204 7 STATIONARY SUPPLIES 59.41 59.41 OFFICE SUPPLIES 59.41 59.41 65200 49571 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 65200 49571 -6239 7 OTHER REPAIR & MAINT SUPPL 643.87 855.88 855.88 REPAIR & MAINT SUPPL 643.87 855.88 855.88 65200 49571 -6240 6 SMALL TOOLS & MINOR EQUIPMENT SUPPLIES 643.87 915.29 915.29 65200 49571 -6299 5 OTHER CHARGES & SERVICES 65200 49571 -6300 6 PROFESSIONAL SERVICES 65200 49571 -6307 7 PROFESSIONAL SERVICES 93.07 93.07 PROFESSIONAL SERVICE 93.07 93.07 65200 49571 -6320 6 COMMUNICATIONS 65200 49571 -6330 6 TRANSPORTATION R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 226 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 65200 49571 -6350 6 PRINTING AND DUPLICATING 65200 49571 -6360 6 INSURANCE 65200 49571 -6361 7 GENERAL LIABILITY INSURANC 83.11- 1,161.93 1,161.93 INSURANCE 83.11- 1,161.93 1,161.93 65200 49571 -6380 6 UTILITY SERVICES 65200 49571 -6381 7 ELECTRIC 27,826.80 159,105.51 159,105.51 UTILITY SERVICES 27,826.80 159,105.51 159,105.51 65200 49571 -6400 6 REPAIR & MAINT SERVICES 65200 49571 -6409 7 OTHER REPAIR & MAINT SVCS 6,217.75 6,217.75 REPAIR & MAINT SERVI 6,217.75 6,217.75 65200 49571 -6420 6 IS SERVICES /LICENSES /FEES 65200 49571 -6440 6 OTHER EXPENSES 65200 49571 -6470 6 TRANSFERS AND OTHER USES 65200 49571 -6471 7 ADMINISTRATIVE SERVICE TRA 1,242.42 14,909.04 14,909.04 65200 49571 -6482 7 MISC TRANSFER OUT 50,175.00 50,175.00 50,175.00 TRANSFERS AND OTHER 51,417.42 65,084.04 65,084.04 65200 49571 -6490 6 OTHER MISC COSTS /EXPENSES OTHER CHARGES & SERVICES 79,161.11 231,662.30 231,662.30 65200 49571 -6500 5 CAPITAL OUTLAY 65200 49571 -6501 6 CAPITAL OUTLAY EXPENDITURES /EXPENSES 79,804.98 232,577.59 232,577.59 REVENUES AND EXPENSES 299,526.62- 351,197.79- 351,197.79 - STREET LIGHT - OPERATIONS 299,526.62- 351,197.79- 351,197.79- 65200 65200. B 2 STREET LIGHT UTILITY FUND 65200 65200 -1000 3 ASSETS 65200 65200 -1001 4 CURRENT ASSETS 65200 65200 -1005 5 CASH AND CASH EQUIVALENTS 65200 65200 -1095 5 POOLED CASH & INVESTMENTS 154,090.67 133,163.69- 81,094.77- 72,995.90 65200 65200 -1200 5 ACCOUNTS RECEIVABLE 65200 65200 - 1210 -1 6 UTILITY RECEIVABLES- BILLED 19,495.86 7,317.66 12,985.34 32,481.20 65200 65200 -1220 6 UNBILLED ACCOUNTS RECEIVABLE 35,568.44 25,911.64 9,656.80- 25,911.64 ACCOUNTS RECEIVABLE 55,064.30 33,229.30 3,328.54 58,392.84 65200 65200 -1270 5 SPECIAL ASSESSMENTS RECEIVABLE 65200 65200 -1300 5 DUE FROM OTHER FUNDS R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 227 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 65200 65200 -1500 5 PREPAID ITEMS CURRENT ASSETS 209,154.97 99,934.39- 77,766.23- 131,388.74 65200 65200 -1701 4 FIXED ASSETS 65200 65200 -1705 5 PROPERTY, PLANT & EQUIPMENT 65200 65200 -1752 6 STREET LIGHTS 83,540.00 83,540.00 83,540.00 65200 65200 -1799 6 CONSTRUCTION IN PROGRESS 329,577.29 329,577.29 329,577.29 PROPERTY, PLANT & EQUIPM 413,117.29 413,117.29 413,117.29 FIXED ASSETS 413,117.29 413,117.29 413,117.29 ASSETS 209,154.97 313,182.90 335,351.06 544,506.03 65200 65200 -2000 3 LIABILITIES 65200 65200 -2001 4 CURRENT LIABILITIES 65200 65200 -2010 5 ACCOUNTS PAYABLE 65200 65200 -2015 6 VOUCHERS PAYABLE 29,503.01- 13,656.28- 15,846.73 13,656.28 - ACCOUNTS PAYABLE 29,503.01- 13,656.28- 15,846.73 13,656.28- 65200 65200 -2100 5 SALARIES & BENEFITS PAYABLE 65200 65200 -2200 5 DUE TO OTHER FUNDS 65200 65200 -2250 5 DUE TO OTHER GOVERNMENT UNITS 65200 65200 -2400 5 DEFERRED REVENUE CURRENT LIABILITIES 29,503.01- 13,656.28- 15,846.73 13,656.28 - LIABILITIES 29,503.01- 13,656.28- 15,846.73 13,656.28- 65200 65200 -3000 3 FUND EQUITY 65200 65200 -3001 4 CONTRIBUTED CAPITAL 65200 65200 -3700 4 RETAINED EARNINGS 65200 65200 -3730 5 RETAINED EARNINGS - UNRESERVED 179,651.96- 179,651.96 - RETAINED EARNINGS 179,651.96- 179,651.96 - FUND EQUITY 179,651.96- 179,651.96 - STREET LIGHT UTILITY FUND 299,526.62 351,197.79 351,197.79 STREET LIGHT UTILITY FUND R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 228 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 65300 49311. A 1 RECYCLING FUND 65300 49311. B 2 RECYCLING 65300 49311 -4000 3 REVENUES AND EXPENSES 65300 49311 -4001 4 REVENUES 65300 49311 -4599 5 MISCELLANEOUS REVENUE 65300 49311 -4600 6 MISCELLANEOUS REVENUE 65300 49311 -4603 7 INTEREST EARNINGS 102.61- 102.61- 65300 49311 -4707 7 PENALTIES 1,165.01- 9,048.25- 9,048.25 - MISCELLANEOUS REVENU 1,165.01- 9,150.86- 9,150.86 - MISCELLANEOUS REVENUE 1,165.01- 9,150.86- 9,150.86- 65300 49311 -4750 5 RECYCLING FUND 65300 49311 -4751 6 RECYCLING SERVICE FEES 48,773.93- 250,726.17- 250,726.17 - RECYCLING FUND 48,773.93- 250,726.17- 250,726.17- 65300 49311 -4900 5 OTHER FINANCING SOURCES REVENUES 49,938.94- 259,877.03- 259,877.03- 65300 49311 -6001 4 EXPENDITURES /EXPENSES 65300 49311 -6199 5 SUPPLIES 65300 49311 -6200 6 OFFICE SUPPLIES 65300 49311 -6204 7 STATIONARY SUPPLIES 89.11 89.11 OFFICE SUPPLIES 89.11 89.11 65300 49311 -6240 6 SMALL TOOLS & MINOR EQUIPMENT SUPPLIES 89.11 89.11 65300 49311 -6299 5 OTHER CHARGES & SERVICES 65300 49311 -6300 6 PROFESSIONAL SERVICES 65300 49311 -6307 7 PROFESSIONAL SERVICES 127.84 127.84 PROFESSIONAL SERVICE 127.84 127.84 65300 49311 -6320 6 COMMUNICATIONS 65300 49311 -6330 6 TRANSPORTATION 65300 49311 -6350 6 PRINTING AND DUPLICATING 65300 49311 -6360 6 INSURANCE 65300 49311 -6361 7 GENERAL LIABILITY INSURANC 112.63- 1,581.27 1,581.27 INSURANCE 112.63- 1,581.27 1,581.27 65300 49311 -6420 6 IS SERVICES /LICENSES /FEES 65300 49311 -6423 7 LOGIS CHARGES 1,389.00 6,167.00 6,167.00 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 229 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance IS SERVICES /LICENSES 1,389.00 6,167.00 6,167.00 65300 49311 -6440 6 OTHER EXPENSES 65300 49311 -6449 7 OTHER CONTRACTUAL SERVICE 20,259.05 243,108.60 243,108.60 OTHER EXPENSES 20,259.05 243,108.60 243,108.60 65300 49311 -6470 6 TRANSFERS AND OTHER USES 65300 49311 -6471 7 ADMINISTRATIVE SERVICE TRA 1,242.42 14,909.04 14,909.04 TRANSFERS AND OTHER 1,242.42 14,909.04 14,909.04 OTHER CHARGES & SERVICES 22,777.84 265,893.75 265,893.75 EXPENDITURES /EXPENSES 22,777.84 265,982.86 265,982.86 REVENUES AND EXPENSES 27,161.10- 6,105.83 6,105.83 RECYCLING 27,161.10- 6,105.83 6,105.83 65300 65300. B 2 RECYCLING FUND 65300 65300 -1000 3 ASSETS 65300 65300 -1001 4 CURRENT ASSETS 65300 65300 -1005 5 CASH AND CASH EQUIVALENTS 65300 65300 -1095 5 POOLED CASH & INVESTMENTS 767.51 783.81- 5,121.79- 4,354.28- 65300 65300 -1200 5 ACCOUNTS RECEIVABLE 65300 65300 - 1210 -1 6 UTILITY RECEIVABLES- BILLED 19,183.18 860.58 6,518.50 25,701.68 65300 65300 -1220 6 UNBILLED ACCOUNTS RECEIVABLE 35,035.87 27,948.48 7,087.39- 27,948.48 ACCOUNTS RECEIVABLE 54,219.05 28,809.06 568.89- 53,650.16 65300 65300 -1500 5 PREPAID ITEMS CURRENT ASSETS 54,986.56 28,025.25 5,690.68- 49,295.88 ASSETS 54,986.56 28,025.25 5,690.68- 49,295.88 65300 65300 -2000 3 LIABILITIES 65300 65300 -2001 4 CURRENT LIABILITIES 65300 65300 -2010 5 ACCOUNTS PAYABLE 65300 65300 -2015 6 VOUCHERS PAYABLE 449.00- 864.15- 415.15- 864.15 - ACCOUNTS PAYABLE 449.00- 864.15- 415.15- 864.15- 65300 65300 -2100 5 SALARIES & BENEFITS PAYABLE 65300 65300 -2250 5 DUE TO OTHER GOVERNMENT UNITS 65300 65300 -2400 5 DEFERRED REVENUE CURRENT LIABILITIES 449.00- 864.15- 415.15- 864.15 - LIABILITIES 449.00- 864.15- 415.15- 864.15- 65300 65300 -3000 3 FUND EQUITY R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 230 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 65300 65300 -3001 4 CONTRIBUTED CAPITAL 65300 65300 -3700 4 RETAINED EARNINGS 65300 65300 -3730 5 RETAINED EARNINGS - UNRESERVED 54,537.56- 54,537.56 - RETAINED EARNINGS 54,537.56- 54,537.56 - FUND EQUITY 54,537.56- 54,537.56 - RECYCLING FUND 27,161.10 6,105.83- 6,105.83 - RECYCLING FUND R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 231 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 70100 49951. A 1 CENTRAL GARAGE 70100 49951. B 2 CENTRAL GARAGE OPERATIONS 70100 49951 -4000 3 REVENUES AND EXPENSES 70100 49951 -4001 4 REVENUES 70100 49951 -4300 5 INTERGOVERNMENTAL REVENUE 70100 49951 -4360 6 COUNTY GRANTS 70100 49951 -4599 5 MISCELLANEOUS REVENUE 70100 49951 -4600 6 MISCELLANEOUS REVENUE 70100 49951 -4603 7 INTEREST EARNINGS 15,922.77- 100,821.63- 100,821.63- 70100 49951 -4605 7 UNREALIZED INVESTMENT GAIN 6,323.97- 6,323.97- 6,323.97- 70100 49951 -4606 7 OTHER REVENUE 195.00- 632.85- 632.85 - MISCELLANEOUS REVENU 22,441.74- 107,778.45- 107,778.45- 70100 49951 -4860 6 CENTRAL GARAGE 70100 49951 -4862 7 FUEL SALES - INTERNAL 18,399.75- 264,952.34- 264,952.34- 70100 49951 - 4862 -1 7 FUEL SALES - EXTERNAL 13,953.66- 79,905.48- 79,905.48- 70100 49951 -4863 7 REPLACEMENT CHARGES 13,478.03- 492,359.37- 492,359.37- 70100 49951 -4864 7 OVERHEAD CHARGES 13,265.53- 163,868.26- 163,868.26- 70100 49951 -4865 7 REPAIR /MAINT CHARGES 37,459.36- 398,449.56- 398,449.56 - CENTRAL GARAGE 96,556.33- 1,399,535.01- 1,399,535.01 - MISCELLANEOUS REVENUE 118,998.07- 1,507,313.46- 1,507,313.46- 70100 49951 -4900 5 OTHER FINANCING SOURCES 70100 49951 -4911 6 SALE OF PROPERTY 34,625.00- 34,625.00- 70100 49951 -4919 6 GAIN ON FIXED ASSET DISPOSAL 38,410.97- 38,410.97- 38,410.97- 70100 49951 -4921 6 REFUNDS & REIMBURSEMENTS 2,500.00- 26,172.94- 26,172.94 - OTHER FINANCING SOURCES 40,910.97- 99,208.91- 99,208.91 - REVENUES 159,909.04- 1,606,522.37- 1,606,522.37- 70100 49951 -6001 4 EXPENDITURES /EXPENSES 70100 49951 -6099 5 PERSONAL SERVICES 70100 49951 -6100 6 WAGES AND SALARIES 70100 49951 -6101 7 WAGES & SALARIES -FT EMPLOY 21,171.24 193,779.93 193,779.93 70100 49951 -6102 7 OVERTIME -FT EMPLOYEES 151.74 295.47 295.47 WAGES AND SALARIES 21, 322.98 194, 075.40 194, 075.40 70100 49951 -6110 6 OTHER PAYMENTS -NON INSURANCE 70100 49951 -6111 7 SEVERANCE PAY 1,506.50- 940.06 940.06 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 232 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance OTHER PAYMENTS -NON 1 1,506.50- 940.06 940.06 70100 49951 -6120 6 RETIREMENT CONTRIBUTIONS 70100 49951 -6122 7 PERA COORDINATED PLAN 1,385.99 12,607.80 12,607.80 70100 49951 -6125 7 FICA 1,197.05 11,906.24 11,906.24 70100 49951 -6126 7 MEDICARE CONTRIBUTIONS 279.98 2,784.48 2,784.48 RETIREMENT CONTRIBUT 2,863.02 27,298.52 27,298.52 70100 49951 -6130 6 INSURANCE BENEFITS 70100 49951 -6131 7 CAFETERIA PLAN CONTRIBUTIO 4 36,755.83 36,755.83 INSURANCE BENEFITS 4,234.30 36,755.83 36,755.83 70100 49951 -6150 6 WORKER'S COMPENSATION 70100 49951 -6151 7 WORKER'S COMP INSURANCE 1,254.14 10,232.19 10,232.19 WORKER'S COMPENSATIO 1,254.14 10,232.19 10,232.19 PERSONAL SERVICES 28,167.94 269,302.00 269,302.00 70100 49951 -6199 5 SUPPLIES 70100 49951 -6200 6 OFFICE SUPPLIES 70100 49951 -6201 7 OFFICE SUPPLIES 363.52 363.52 70100 49951 -6203 7 BOOKS /REFERENCE MATERIALS 306.67 306.67 OFFICE SUPPLIES 670.19 670.19 70100 49951 -6210 6 OPERATING SUPPLIES 70100 49951 -6212 7 MOTOR FUELS 49,647.21 338,839.63 338,839.63 70100 49951 -6213 7 LUBRICANTS & ADDITIVES 445.33 16,473.66 16,473.66 70100 49951 -6215 7 SHOP MATERIALS 914.83 9,556.16 9,556.16 70100 49951 -6218 7 WELDING SUPPLIES 374.20 4,535.21 4,535.21 70100 49951 -6219 7 GENERAL OPERATING SUPPLIES 71.03 629.65 629.65 OPERATING SUPPLIES 51,452.60 370,034.31 370,034.31 70100 49951 -6220 6 REPAIR & MAINT SUPPLIES 70100 49951 -6221 7 MOTOR VEHICLES 11,825.40 87,447.04 87,447.04 70100 49951 -6222 7 TIRES 24,107.88 24,107.88 70100 49951 -6227 7 PAINT SUPPLIES 96.53 96.53 REPAIR & MAINT SUPPL 11,825.40 111,651.45 111,651.45 70100 49951 -6230 6 REPAIR & MAINT SUPPLIES -OTHER 70100 49951 -6240 6 SMALL TOOLS & MINOR EQUIPMENT 70100 49951 -6241 7 SMALL TOOLS 57.03- 3,992.03 3,992.03 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 233 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 70100 49951 -6242 7 MINOR EQUIPMENT 566.58 566.58 566.58 70100 49951 -6243 7 MINOR COMPUTER EQUIPMENT 24.97 24.97 SMALL TOOLS & MINOR 509.55 4,583.58 4,583.58 SUPPLIES 63,787.55 486,939.53 486,939.53 70100 49951 -6299 5 OTHER CHARGES & SERVICES 70100 49951 -6300 6 PROFESSIONAL SERVICES 70100 49951 -6307 7 PROFESSIONAL SERVICES 4,384.38 4,384.38 PROFESSIONAL SERVICE 4,384.38 4,384.38 70100 49951 -6320 6 COMMUNICATIONS 70100 49951 -6330 6 TRANSPORTATION 70100 49951 -6331 7 TRAVEL EXPENSE /MILEAGE 17.83 17.83 70100 49951 -6333 7 FREIGHT /DRAYAGE 159.77 1,100.48 1,100.48 TRANSPORTATION 159.77 1,118.31 1,118.31 70100 49951 -6340 6 ADVERTISING 70100 49951 -6341 7 PERSONNEL ADVERTISING 4,404.72 4,404.72 ADVERTISING 4,404.72 4,404.72 70100 49951 -6350 6 PRINTING AND DUPLICATING 70100 49951 -6351 7 PRINTING 343.48 343.48 PRINTING AND DUPLICA 343.48 343.48 70100 49951 -6360 6 INSURANCE 70100 49951 -6363 7 MOTOR VEHICLE INSURANCE 2,745.99- 39,166.01 39,166.01 70100 49951 -6367 7 EQUIPMENT (INLAND MARINE) 1,052.04- 13,954.21 13,954.21 INSURANCE 3,798.03- 53,120.22 53,120.22 70100 49951 -6380 6 UTILITY SERVICES 70100 49951 -6388 7 HAZARDOUS WASTE DISPOSAL 193.50 1,878.78 1,878.78 UTILITY SERVICES 193.50 1,878.78 1,878.78 70100 49951 -6400 6 REPAIR & MAINT SERVICES 70100 49951 -6401 7 MOTOR VEHICLE SERVICES 6,660.18 72,867.77 72,867.77 70100 49951 -6402 7 EQUIPMENT SERVICES 733.80 6,812.33 6,812.33 REPAIR & MAINT SERVI 7,393.98 79,680.10 79,680.10 70100 49951 -6410 6 RENTALS 70100 49951 -6417 7 UNIFORMS 878.40 4,353.55 4,353.55 RENTALS 878.40 4,353.55 4,353.55 70100 49951 -6420 6 IS SERVICES /LICENSES /FEES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 234 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 70100 49951 -6422 7 SOFTWARE MAINT 175.00 175.00 70100 49951 -6423 7 LOGIS CHARGES 2,934.00 16,074.00 16,074.00 IS SERVICES /LICENSES 2,934.00 16,249.00 16,249.00 70100 49951 -6430 6 MISCELLANEOUS 70100 49951 -6432 7 CONFERENCES AND SCHOOLS 1,701.50 1,701.50 70100 49951 -6433 7 MEETING EXPENSES 92.00 92.00 MISCELLANEOUS 1,793.50 1,793.50 70100 49951 -6440 6 OTHER EXPENSES 70100 49951 -6441 7 LICENSES, TAXES & FEES 64.25 2,324.25 2,324.25 70100 49951 -6447 7 TOWING CHARGES 319.50 319.50 70100 49951 -6449 7 OTHER CONTRACTUAL SERVICE 2,154.75 2,154.75 OTHER EXPENSES 64.25 4,798.50 4,798.50 70100 49951 -6460 6 CENTRAL GARAGE CHARGES 70100 49951 -6461 7 FUEL CHARGES 1,398.86 1,398.86 CENTRAL GARAGE CHARG 1,398.86 1,398.86 70100 49951 -6470 6 TRANSFERS AND OTHER USES 70100 49951 -6471 7 ADMINISTRATIVE SERVICE TRA 2,610.75 31,329.00 31,329.00 TRANSFERS AND OTHER 2,610.75 31,329.00 31,329.00 70100 49951 -6490 6 OTHER MISC COSTS /EXPENSES 70100 49951 -6494 7 DEPRECIATION EXPENSE 631,249.77 631,249.77 631,249.77 OTHER MISC COSTS /EXP 631,249.77 631,249.77 631,249.77 OTHER CHARGES & SERVICES 641,686.39 836,102.17 836,102.17 70100 49951 -6500 5 CAPITAL OUTLAY 70100 49951 -6501 6 CAPITAL OUTLAY 70100 49951 -6540 7 EQUIPMENT & MACHINERY 3,022.37 3,022.37 70100 49951 -6550 7 MOTOR VEHICLES 703,378.62- .10 .10 CAPITAL OUTLAY 703,378.62- 3,022.47 3,022.47 CAPITAL OUTLAY 703,378.62- 3,022.47 3,022.47 EXPENDITURES /EXPENSES 30,263.26 1,595,366.17 1,595,366.17 REVENUES AND EXPENSES 129,645.78- 11,156.20- 11,156.20 - CENTRAL GARAGE OPERATIONS 129,645.78- 11,156.20- 11,156.20- 70100 70100. B 2 CENTRAL GARAGE 70100 70100 -1000 3 ASSETS 70100 70100 -1001 4 CURRENT ASSETS R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 235 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 70100 70100 -1005 5 CASH AND CASH EQUIVALENTS 70100 70100 -1095 5 POOLED CASH & INVESTMENTS 4,317,412.59 64,695.86 136,998.64- 4,180,413.95 70100 70100 -1200 5 ACCOUNTS RECEIVABLE 70100 70100 -1205 6 ACCOUNTS RECEIVABLE- BILLED 6,006.60 2,035.10 7,947.06 13,953.66 ACCOUNTS RECEIVABLE- 6,006.60 2,035.10 7,947.06 13,953.66 70100 70100 -1215 6 MISC ACCOUNTS RECEIVABLE 1,720.60 195.00 1,525.60- 195.00 ACCOUNTS RECEIVABLE 7,727.20 2,230.10 6,421.46 14,148.66 70100 70100 -1300 5 DUE FROM OTHER FUNDS 70100 70100 -1320 5 DUE FROM OTHER GOVT UNITS 70100 70100 -1400 5 INVENTORY 70100 70100 -1445 6 INVENTORY OF STORES 33,042.81 7,698.87- 7,698.87- 25,343.94 INVENTORY 33,042.81 7,698.87- 7,698.87- 25,343.94 70100 70100 -1500 5 PREPAID ITEMS CURRENT ASSETS 4,358,182.60 59,227.09 138,276.05- 4,219,906.55 70100 70100 -1701 4 FIXED ASSETS 70100 70100 -1705 5 PROPERTY, PLANT & EQUIPMENT 70100 70100 -1715 6 LAND IMPROVEMENTS 166,107.57 166,107.57 70100 70100- 1775 -10 7 OTHER EQUIPMENT -10 YR 177,621.51 177,621.51 OTHER EQUIPMENT 177,621.51 177,621.51 70100 70100- 1780 -10 7 MOBILE EQUIPMENT -10 YR 1,385,131.69 1,385,131.69 70100 70100- 1780 -15 7 MOBILE EQUIPMENT -15 YR 505,033.14 36,347.82- 38,960.39 543,993.53 MOBILE EQUIPMENT 1,890,164.83 36,347.82- 38,960.39 1,929,125.22 70100 70100- 1795 -03 7 MARKED SQUADS 208,173.61 79,021.10- 23,820.96 231,994.57 70100 70100- 1795 -05 7 CARS & LIGHT TRUCKS 996,596.68 134,129.64- 3,776.30 1,000,372.98 70100 70100- 1795 -10 7 HEAVY DUTY TRUCKS 1,562,106.11 154,837.79- 232,484.62 1,794,590.73 70100 70100- 1795 -15 7 FIRE TRUCKS 2,255,026.15 2,255,026.15 VEHICLES 5,021,902.55 367,988.53- 260,081.88 5,281,984.43 70100 70100 -1798 6 CAPITAL ASSETS EXPENSE OFFSET 703,378.62 PROPERTY, PLANT & EQUIPM 7,255,796.46 299,042.27 299,042.27 7,554,838.73 70100 70100 -1800 5 ACCUMULATED DEPRECIATION 3,611,151.17- 188,502.45- 188,502.45- 3,799,653.62 - FIXED ASSETS 3,644,645.29 110,539.82 110,539.82 3,755,185.11 ASSETS 8,002,827.89 169,766.91 27,736.23- 7,975,091.66 70100 70100 -2000 3 LIABILITIES 70100 70100 -2001 4 CURRENT LIABILITIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 236 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 70100 70100 -2010 5 ACCOUNTS PAYABLE 70100 70100 -2012 6 MISC ACCOUNTS PAYABLE 1,020.33- 1,020.33 70100 70100 -2015 6 VOUCHERS PAYABLE 72,084.47- 30,772.03- 41,312.44 30,772.03 - ACCOUNTS PAYABLE 73,104.80- 30,772.03- 42,332.77 30,772.03- 70100 70100 -2100 5 SALARIES & BENEFITS PAYABLE 70100 70100 -2110 6 SALARIES AND WAGES PAYABLE 5,908.76- 9,349.10- 3,440.34- 9,349.10 - SALARIES & BENEFITS PAYA 5,908.76- 9,349.10- 3,440.34- 9,349.10- 70100 70100 -2400 5 DEFERRED REVENUE CURRENT LIABILITIES 79,013.56- 40,121.13- 38,892.43 40,121.13 - LIABILITIES 79,013.56- 40,121.13- 38,892.43 40,121.13- 70100 70100 -3000 3 FUND EQUITY 70100 70100 -3001 4 CONTRIBUTED CAPITAL 70100 70100 -3010 5 CONTRIBUTED CAPITAL 2,834,942.87- 2,834,942.87 - CONTRIBUTED CAPITAL 2,834,942.87- 2,834,942.87- 70100 70100 -3700 4 RETAINED EARNINGS 70100 70100 -3730 5 RETAINED EARNINGS - UNRESERVED 5,088,871.46- 5,088,871.46 - RETAINED EARNINGS 5,088,871.46- 5,088,871.46 - FUND EQUITY 7,923,814.33- 7,923,814.33 - CENTRAL GARAGE 129,645.78 11,156.20 11,156.20 CENTRAL GARAGE R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 237 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 70300 49961. A 1 EMPLOYEE RETIREMENT BENEFIT FD 70300 49961. B 2 EMPLOYEE RETIREMENT BENEFIT FD 70300 49961 -4000 3 REVENUES AND EXPENSES 70300 49961 -4001 4 REVENUES 70300 49961 -4300 5 INTERGOVERNMENTAL REVENUE 70300 49961 -4340 6 STATE REVENUE 70300 49961 -4359 7 OTHER STATE GRANTS /AID 1 0,770.48- 10,770.48 - STATE REVENUE 10,770.48- 10,770.48- 70300 49961 -4600 6 MISCELLANEOUS REVENUE 70300 49961 -4603 7 INTEREST EARNINGS 5,529.50- 35,180.42- 35,180.42- 70300 49961 -4605 7 UNREALIZED I NVESTM ENT GAIN 2,196.13- 2,196.13- 2,196.13 - MISCELLANEOUS REVENU 7,725.63- 37,376.55- 37,376.55 - INTERGOVERNMENTAL REVENU 7,725.63- 48,147.03- 48,147.03- 70300 49961 -4890 5 OTHER POST -EMP BENEFITS 70300 49961 -4891 6 IMPLICIT RATE SUBSIDY CONTRIB 71,112.00- 71,112.00- 71,112.00 - OTHER POST -EMP BENEFITS 71,112.00- 71,112.00- 71,112.00- 70300 49961 -4900 5 OTHER FINANCING SOURCES REVENUES 78,837.63- 119,259.03- 119,259.03- 70300 49961 -6001 4 EXPENDITURES /EXPENSES 70300 49961 -6099 5 PERSONAL SERVICES 70300 49961 -6130 6 INSURANCE BENEFITS 70300 49961 -6135 7 MEDICAL INSURANCE - RETIREES 2,291,512.78- 2,203,197.67- 2,203,197.67 - INSURANCE BENEFITS 2,291,512.78- 2,203,197.67- 2,203,197.67 - PERSONAL SERVICES 2,291,512.78- 2,203,197.67- 2,203,197.67 - EXPENDITURES /EXPENSES 2,291,512.78- 2,203,197.67- 2,203,197.67 - REVENUES AND EXPENSES 2,370,350.41- 2,322,456.70- 2,322,456.70 - EMPLOYEE RETIREMENT BENEFIT FD 2,370,350.41- 2,322,456.70- 2,322,456.70- 70300 70300. B 2 EMPLOYEE RETIREMENT BENEFIT FD 70300 70300 -1000 3 ASSETS 70300 70300 -1001 4 CURRENT ASSETS 70300 70300 -1005 5 CASH AND CASH EQUIVALENTS 70300 70300 -1095 5 POOLED CASH & INVESTMENTS 1,495,176.73 627.93 47,791.05- 1,447,385.68 70300 70300 -1200 5 ACCOUNTS RECEIVABLE 70300 70300 -1320 5 DUE FROM OTHER GOVT UNITS R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 238 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 70300 70300 -1500 5 PREPAID ITEMS CURRENT ASSETS 1,495,176.73 627.93 47,791.05- 1,447,385.68 ASSETS 1,495,176.73 627.93 47,791.05- 1,447,385.68 70300 70300 -2000 3 LIABILITIES 70300 70300 -2001 4 CURRENT LIABILITIES 70300 70300 -2010 5 ACCOUNTS PAYABLE 70300 70300 -2100 5 SALARIES & BENEFITS PAYABLE 70300 70300 -2148 6 COBRA REIMBURSEMENTS 733.63 614.52- 89.25- 644.38 SALARIES & BENEFITS PAYA 733.63 614.52- 89.25- 644.38 CURRENT LIABILITIES 733.63 614.52- 89.25- 644.38 70300 70300 -2601 4 NON - CURRENT LIABILITIES 70300 70300 -2640 5 RETIREE HEALTH INSURANCE 2,517,382.00- 2,517,382.00 2,517,382.00 70300 70300 -2650 5 NET OPEB OBLIGATION 147,045.00- 147,045.00- 147,045.00 - NON- CURRENT LIABILITIES 2,517,382.00- 2,370,337.00 2,370,337.00 147,045.00 - LIABILITIES 2,516,648.37- 2,369,722.48 2,370,247.75 146,400.62- 70300 70300 -3000 3 FUND EQUITY 70300 70300 -3001 4 CONTRIBUTED CAPITAL 70300 70300 -3700 4 RETAINED EARNINGS 70300 70300 -3730 5 RETAINED EARNINGS - UNRESERVED 1,021,471.64 1,021,471.64 RETAINED EARNINGS 1,021,471.64 1,021,471.64 FUND EQUITY 1,021,471.64 1,021,471.64 EMPLOYEE RETIREMENT BENEFIT FD 2,370,350.41 2,322,456.70 2,322,456.70 EMPLOYEE RETIREMENT BENEFIT FD R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 239 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 70400 49971. A 1 EMPLOYEE COMPENSATED ABSENCES 70400 49971. B 2 EMPLOYEE COMPENSATED ABSENCES 70400 49971 -4000 3 REVENUES AND EXPENSES 70400 49971 -4001 4 REVENUES 70400 49971 -4599 5 MISCELLANEOUS REVENUE 70400 49971 -4600 6 MISCELLANEOUS REVENUE 70400 49971 -4603 7 INTEREST EARNINGS 3,649.66- 24,089.81- 24,089.81- 70400 49971 -4605 7 UNREALIZED INVESTMENT GAIN 1,449.52- 1,449.52- 1,449.52- 70400 49971 -4606 7 OTHER REVENUE 19,531.57- 19,531.57- 19,531.57 - MISCELLANEOUS REVENU 24,630.75- 45,070.90- 45,070.90 - MISCELLANEOUS REVENUE 24,630.75- 45,070.90- 45,070.90- 70400 49971 -4880 5 COMPENSATED ABSENCES 70400 49971 -4881 6 COMPENSATED ABSENCE CHG /CREDIT 52,247.03 52,247.03 52,247.03 COMPENSATED ABSENCES 52,247.03 52,247.03 52,247.03 REVENUES 27,616.28 7,176.13 7,176.13 70400 49971 -6001 4 EXPENDITURES /EXPENSES 70400 49971 -6100 6 WAGES AND SALARIES 70400 49971 -6110 6 OTHER PAYMENTS -NON INSURANCE 70400 49971 -6111 7 SEVERANCE PAY 29,306.14 89,372.90 89,372.90 OTHER PAYMENTS -NON 1 29,306.14 89,372.90 89,372.90 70400 49971 -6120 6 RETIREMENT CONTRIBUTIONS 70400 49971 -6125 7 FICA 1,816.99 3,509.34 3,509.34 70400 49971 -6126 7 MEDICARE CONTRIBUTIONS 424.95 1,039.27 1,039.27 RETIREMENT CONTRIBUT 2,241.94 4,548.61 4,548.61 EXPENDITURES /EXPENSES 31,548.08 93,921.51 93,921.51 REVENUES AND EXPENSES 59,164.36 101,097.64 101,097.64 EMPLOYEE COMPENSATED ABSENCES 59,164.36 101,097.64 101,097.64 70400 70400. B 2 COMPENSATED ABSENCES FUND 70400 70400 -1000 3 ASSETS 70400 70400 -1001 4 CURRENT ASSETS 70400 70400 -1005 5 CASH AND CASH EQUIVALENTS 70400 70400 -1095 5 POOLED CASH & INVESTMENTS 1,023,705.86 6,917.33- 48,850.61- 974,855.25 CURRENT ASSETS 1,023,705.86 6,917.33- 48,850.61- 974,855.25 ASSETS 1,023,705.86 6,917.33- 48,850.61- 974,855.25 70400 70400 -2000 3 LIABILITIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 240 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 70400 70400 -2001 4 CURRENT LIABILITIES 70400 70400 -2010 5 ACCOUNTS PAYABLE 70400 70400 -2160 5 ACCRUED VACATION & SICK TIME 1,023,705.86- 52,247.03- 52,247.03- 1,075,952.89 - ACCRUED VACATION & SICK 1,023,705.86- 52,247.03- 52,247.03- 1,075,952.89 - CURRENT LIABILITIES 1,023,705.86- 52,247.03- 52,247.03- 1,075,952.89 - LIABILITIES 1,023,705.86- 52,247.03- 52,247.03- 1,075,952.89- 70400 70400 -3000 3 FUND EQUITY 70400 70400 -3001 4 CONTRIBUTED CAPITAL 70400 70400 -3700 4 RETAINED EARNINGS COMPENSATED ABSENCES FUND 59,164.36- 101,097.64- 101,097.64 - EMPLOYEE COMPENSATED ABSENCES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 241 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 90100 49990. A 1 GENERAL FIXED ASSET ACCT GROUP 90100 49990. B 2 GENERAL GOVERNMENT 90100 49990 -6494 7 DEPRECIATION EXPENSE 79,768.34 79,768.34 79,768.34 GAIN ON FIXED ASSET 79,768.34 79,768.34 79,768.34 GENERAL GOVERNMENT 79,768.34 79,768.34 79,768.34 90100 49991. B 2 PUBLIC SAFETY 90100 49991 -6494 7 DEPRECIATION EXPENSE 390,064.33 390,064.33 390,064.33 GAIN ON FIXED ASSET 390,064.33 390,064.33 390,064.33 PUBLIC SAFETY 390,064.33 390,064.33 390,064.33 90100 49992. B 2 PUBLIC WORKS 90100 49992 -6494 7 DEPRECIATION EXPENSE 839,600.15 839,600.15 839,600.15 GAIN ON FIXED ASSET 839,600.15 839,600.15 839,600.15 PUBLIC WORKS 839,600.15 839,600.15 839,600.15 90100 49993. B 2 PARKS & RECREATION 90100 49993 -4919 6 GAIN ON FIXED ASSET DISPOSAL 1,080,198.17 1,080,198.17 90100 49993 -6494 7 DEPRECIATION EXPENSE 242,787.67 242,787.67 242,787.67 GAIN ON FIXED ASSET 242,787.67 1,322,985.84 1,322,985.84 PARKS & RECREATION 242,787.67 1,322,985.84 1,322,985.84 90100 49994. B 2 COMMUNITY DEVELOPMENT COMMUNITY DEVELOPMENT 90100 90100. B 2 GENERAL FIXED ASSETS ACCT GP 90100 90100 -1000 3 ASSETS 90100 90100 -1001 4 CURRENT ASSETS 90100 90100 -1005 5 CASH AND CASH EQUIVALENTS 90100 90100 -1300 5 DUE FROM OTHER FUNDS 90100 90100 -1320 5 DUE FROM OTHER GOVT UNITS 90100 90100 -1701 4 FIXED ASSETS 90100 90100 -1705 5 PROPERTY, PLANT & EQUIPMENT 90100 90100 -1710 6 LAND 3,203,903.84 333,569.51 3,537,473.35 LAND 3,203,903.84 333,569.51 3,537,473.35 90100 90100 -1715 6 LAND IMPROVEMENTS 3,400,550.28 27,285.00 1,097,941.62 4,498,491.90 LAND IMPROVEMENTS 3,400,550.28 27,285.00 1,097,941.62 4,498,491.90 90100 90100 -1720 6 BUILDINGS 18,993,971.60 250,516.10 250,516.10 19,244,487.70 BUILDINGS 18,993,971.60 250,516.10 250,516.10 19,244,487.70 90100 90100 -1755 6 MACHINERY & EQUIPMENT 33,893.63 33,893.63 MACHINERY & EQUIPMEN 33,893.63 33,893.63 R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 242 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 90100 90100 -1760 6 COMPUTER EQUIPMENT 75,650.80 18,013.42 36,026.83 111,677.63 COMPUTER EQUIPMENT 75,650.80 18,013.42 36,026.83 111,677.63 90100 90100 -1770 6 OFFICE FURNITURE & EQUIPMENT 68,439.26 68,439.26 OFFICE FURNITURE & E 68,439.26 68,439.26 90100 90100 -1775 6 OTHER EQUIPMENT 209,124.47 209,124.47 OTHER EQUIPMENT 209,124.47 209,124.47 90100 90100- 1790 -25 7 GEN INFRASTRUCTURE -25 YR 23,480,601.31 1,707,038.16 1 25,187,639.47 GENERAL INFRASTRUCTU 23,480,601.31 1,707,038.16 1,707,038.16 25,187,639.47 90100 90100 -1799 6 CONSTRUCTION IN PROGRESS 4,301,924.04 433,740.63 396,736.83 4,698,660.87 PROPERTY, PLANT & EQUIPM 53,768,059.23 2,436,593.31 3,821,829.05 57,589,888.28 90100 90100 -1800 5 ACCUMULATED DEPRECIATION 20,406,632.09- 1,552,220.49- 1,552,220.49- 21,958,852.58- 90100 90100 -2750 5 INVESTMENT IN FIXED ASSETS 90100 90100 -2751 6 INVESTMENT IN FIXED ASSETS 33,361,427.14- 2,436,593.31 - 4,902,027.22- 38,263,454.36 - INVESTMENT IN FIXED ASSE 33,361,427.14- 2,436,593.31- 4,902,027.22- 38,263,454.36 - FIXED ASSETS 1,552,220.49- 2,632,418.66- 2,632,418.66 - ASSETS 1,552,220.49- 2,632,418.66- 2,632,418.66 - GENERAL FIXED ASSETS ACCT GP 1,552,220.49- 2,632,418.66- 2,632,418.66 - GENERAL FIXED ASSET ACCT GROUP R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 243 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 90200 90200. A 1 GENERAL LONG -TERM DEBT ACCT GP 90200 90200. B 2 GENERAL LONG -TERM DEBT ACCT GP 90200 90200 -1000 3 ASSETS 90200 90200 -1001 4 CURRENT ASSETS 90200 90200 -1005 5 CASH AND CASH EQUIVALENTS 90200 90200 -1300 5 DUE FROM OTHER FUNDS 90200 90200 -1320 5 DUE FROM OTHER GOVT UNITS 90200 90200 -1940 4 AMT PROVIDED FOR DEBT SERVICE 25,410,000.00 4,115,000.00 4,115,000.00 29,525,000.00 90200 90200 -2701 5 LONG TERM DEBT 90200 90200 -2720 6 BONDS PAYABLE 90200 90200 -2721 7 GENERAL OBLIGATION BONDS P 3,875,000.00- 600,000.00 600,000.00 3,275,000.00- 90200 90200 -2722 7 SPECIAL ASSESSMENT BONDS P 4,280,000.00- 1,410,000.00- 1,410,000.00- 5,690,000.00- 90200 90200 -2723 7 TAX INCREMENT BONDS PAYABL 17,255,000.00- 3,305,000.00- 3,305,000.00- 20,560,000.00 - BONDS PAYABLE 25,410,000.00- 4,115,000.00- 4,115,000.00- 29,525,000.00 - LONG TERM DEBT 25,410,000.00- 4,115,000.00- 4,115,000.00- 29,525,000.00 - GENERAL LONG -TERM DEBT ACCT GP GENERAL LONG -TERM DEBT ACCT GP R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 244 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 90300 90300. A 1 INVESTMENT RECONCILIATION FUND 90300 90300. B 2 INVESTMENT RECONCILIATION FUND 90300 90300 -1000 3 ASSETS 90300 90300 -1001 4 CURRENT ASSETS 90300 90300 -1005 5 CASH AND CASH EQUIVALENTS 90300 90300 -1009 6 CASH IN BANK 90300 90300 -1010 7 CASH IN BANK WELLS FARGO 1,287,284.35 82,119.39 932,364.30- 354,920.05 CASH IN BANK 1, 287, 284.35 82,119.39 932,364.30- 354, 920.05 90300 90300 -1020 6 MONEY MARKET FUNDS 90300 90300 -1022 7 WELLS FARGO MONEY MARKET 27,316,877.39 2,056,535.95- 27,309,637.10- 7,240.29 90300 90300 -1023 7 4M PLUS ACCOUNT 9,759,679.11 13,170.72 10,739,830.61 20,499,509.72 90300 90300 -1024 7 4M ACCOUNT 8,687,816.56 9,370,543.58 2,782,940.10 11,470,756.66 MONEY MARKET FUNDS 45, 764, 373.06 7,327,178.35 13,786,866.39- 31, 977, 506.67 CASH AND CASH EQUIVALENT 47,051,657.41 7,409,297.74 14,719,230.69- 32,332,426.72 90300 90300 -1095 5 POOLED CASH & INVESTMENTS 48,837,071.45- 9,722,838.18- 1,722,904.29 47,114,167.16- 90300 90300 -1100 5 INVESTMENTS 90300 90300 -1103 6 CERTIFICATES OF DEPOSIT 96,000.00 5,664,000.00 5,664,000.00 90300 90300 -1110 6 FEDERAL HOME LOAN BANKS 833,333.33 3,166,666.67 4,000,000.00 90300 90300 -1115 6 FED HOME LOAN MORTGAGE CO 2,000,000.00 4,000,000.00 4,000,000.00 90300 90300 -1120 6 FEDERAL NAT'L MORTGAGE ASSOC 1,000,000.00 1,000,000.00 90300 90300 -1130 6 UNREALIZED GAIN OR LOSS 90300 90300 -1132 7 UNREALIZED FHLB GAIN /LOSS 12,187.50- 15,565.00 27,752.50 15,565.00 90300 90300 -1133 7 UNREALIZED FHLMC GAIN /LOSS 2,890.00 2,890.00 2,890.00 90300 90300 -1134 7 UNREALIZED FNMA GAIN /LOSS 7,440.00- 4,060.00 11,500.00 4,060.00 90300 90300 -1136 7 UNREALIZED CERT GAIN /LOSS 49,575.36 49,575.36 49,575.36 UNREALIZED GAIN OR L 19,627.50- 72,090.36 91,717.86 72,090.36 90300 90300 -1140 6 INTEREST RECEIVABLE ON INVEST 116,674.04 156,325.08 39,651.04 156,325.08 90300 90300 -1145 6 UNAMORTIZED INV PREMIUMS 16,034.17 16,034.17- 90300 90300 -1150 6 UNAMORTIZED INV DISCOUNTS 2,675.00- 2,675.00 - INVESTMENTS 1,946,414.04 2,324,415.44 12,943,326.40 14,889,740.44 90300 90300 -1300 5 DUE FROM OTHER FUNDS CURRENT ASSETS 161,000.00 10,875.00 53,000.00- 108,000.00 ASSETS 161,000.00 10,875.00 53,000.00- 108,000.00 90300 90300 -2000 3 LIABILITIES R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 245 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 90300 90300 -2001 4 CURRENT LIABILITIES 90300 90300 -2010 5 ACCOUNTS PAYABLE 90300 90300 -2300 5 DEPOSITS 90300 90300 -2320 6 PERFORMANCE DEPOSITS 161,000.00- 53,000.00 108,000.00 - DEPOSITS 161,000.00- 53,000.00 108,000.00 - CURRENT LIABILITIES 161,000.00- 53,000.00 108,000.00 - LIABILITIES 161,000.00- 53,000.00 108,000.00- 90300 90300 -3000 3 FUND EQUITY 90300 90300 -3001 4 CONTRIBUTED CAPITAL 90300 90300 -3501 4 FUND BALANCE 90300 90300 -3510 5 RESERVED FUND BALANCE 90300 90300 -4000 3 REVENUES AND EXPENSES 90300 90300 -4001 4 REVENUES 90300 90300 -4599 5 MISCELLANEOUS REVENUE 90300 90300 -4600 6 MISCELLANEOUS REVENUE 90300 90300 -4603 7 INTEREST EARNINGS 10,875.00 - MISCELLANEOUS REVENU 10,875.00 - MISCELLANEOUS REVENUE 10,875.00 - REVENUES 10,875.00- 90300 90300 -6001 4 EXPENDITURES /EXPENSES 90300 90300 -6300 6 PROFESSIONAL SERVICES REVENUES AND EXPENSES 10,875.00 - INVESTMENT RECONCILIATION FUND INVESTMENT RECONCILIATION FUND R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 246 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 90400 90400. A 1 PAYROLL FUND 90400 90400. B 2 PAYROLL FUND 90400 90400 -1000 3 ASSETS 90400 90400 -1001 4 CURRENT ASSETS 90400 90400 -1005 5 CASH AND CASH EQUIVALENTS 90400 90400 -1095 5 POOLED CASH & INVESTMENTS 87,327.62 49,631.05- 292.90 87,620.52 90400 90400 -1500 5 PREPAID ITEMS CURRENT ASSETS 87,327.62 49,631.05- 292.90 87,620.52 ASSETS 87,327.62 49,631.05- 292.90 87,620.52 90400 90400 -2000 3 LIABILITIES 90400 90400 -2001 4 CURRENT LIABILITIES 90400 90400 -2010 5 ACCOUNTS PAYABLE 90400 90400 -2015 6 VOUCHERS PAYABLE 61,609.26- 69,115.33- 7,506.07- 69,115.33 - ACCOUNTS PAYABLE 61,609.26- 69,115.33- 7,506.07- 69,115.33- 90400 90400 -2100 5 SALARIES & BENEFITS PAYABLE 90400 90400 -2110 6 SALARIES AND WAGES PAYABLE 59,535.20 90400 90400 -2116 6 GARNISHMENTS 2,972.53 .48- .48- 90400 90400 -2120 6 PERA DEFINED CONTRIBUTION 69.84 90400 90400 -2128 6 ACCRUED PERA COORDINATED 31,445.90 90400 90400 -2132 6 ACCRUED PERA POLICE & FIRE 30,048.58 90400 90400 -2144 6 ACCRUED WORKERS COMP INS PAY 27,846.73- 90400 90400 -2145 6 VEBA PAYABLE 1,353.64- 2,124.89 1,353.64 90400 90400 -2150 6 HP OPEN ACCESS PAYABLE 796.34- 796.34 90400 90400 -2152 6 HP DISTINCTIONS PAYABLE 2,627.69 2,627.69- 90400 90400 -2155 6 HP HIGH DED 2500 PAYABLE 709.14- 709.42- 709.42- 90400 90400 -2156 6 DENTAL PAYABLE 209.00 106.25- 315.25- 106.25- 90400 90400 -2158 6 LIFE INSURANCE PAYABLE 3.65- .22- 3.68 .03 90400 90400 -2162 6 ICMA PAYABLE 16,767.76- 17,308.49 16,767.76 90400 90400 -2163 6 POST EMPLOYMENT HEALTH SAVINGS 231.64- 231.64 90400 90400 -2170 6 MEDICAL EXPENSE ACCT 6,347.30- 932.65- 6,835.87- 13,183.17- 90400 90400 -2172 6 DEPENDENT CARE EXPENSE 3,139.51- 1,410.18- 1,334.23- 4,473.74- 90400 90400 -2174 6 SHORT TERM DISABILITY 84.79 3.13- 90.20- 5.41- 90400 90400 -2176 6 LONG TERM DISABILITY 17.13- 15.23- 15.23- R09410 CITY OF BROOKLYN CENTER 4/30/2009 15:06:25 Trial Balance Report Page - 247 As of Date - 12/31/2008 Prior Year -End Current ...... Postings....... . Co Account Number LD Description Balance This Period Year -To -Date Current Balance 90400 90400 -2188 6 49ER PENSION DEDUCTION 3,674.88 11.52- 11.52- 90400 90400 -2190 6 49ER UNION DUES 701.50 90400 90400 -2192 6 LELS UNION DUE 1 SALARIES & BENEFITS PAYA 25,718.36- 118,746.38 7,213.17 18,505.19 - CURRENT LIABILITIES 87,327.62- 49,631.05 292.90- 87,620.52 - LIABILITIES 87,327.62- 49,631.05 292.90- 87,620.52- 90400 90400 -3000 3 FUND EQUITY 90400 90400 -3501 4 FUND BALANCE PAYROLL FUND PAYROLL FUND Grand Total