HomeMy WebLinkAbout28 - Analytical City of Brooklyn Center
Expense Analytical
Governmental Funds
12/31/2008
"Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 9000.00
Tax Increment District No. 3 14000.00
Infrastructure Construction 10000.00
Nonmajor Funds 10000.00
Salaries and 12/31/2008 Salaries and 2008 S Change % Change
Benefits Other Benefits Other Budget from budget from budget
General Fund
legal over budget by $136K increase in litigation
and services required from attny; govt bldgs over
by $142K increase in maintenance performed on
bldgs & higher than expected gas prices to heat
General Government 1 0508 1,423,123 3,308,211 1,914,900 1,162,890 3,077,790 (260,233) -22.4% bldgs
Public Safety 6,291,329 1,472,041 7,763,370 6,377,453 1,523,371 7,900,824 51,330 3.4%
Public Works 1,254,453 715,505 1,969,958 1,257,944 751,280 2,009,224 35,775 4.8%
Community Services - 72,893 72,893 - 73,019 73,019 126 0.2%
Parks and Recreation 1,582,761 728,974 2,311,735 1,614,547 703,233 2,317,780 (25,741) -3.7%
Economic Development - 296,332 296,332 - 320,875 320,875 24,543 7.6%
contingency budgeted at $1 10K, insurance
Nondepartmental 2,093 299,303 301,396 - 464,770 464,770 165,467 35.6% premiums charged to GF less than anticipated
Administrative services reimbursement - (802,775) (802,775) - (760,000) (760,000) 42,775 -5.6%
Capital Outlay - - - - 5800 5800 5800 100.0%
Major Special Revenue Fund
Tax Increment District No. 3
purchased old Brookdale Ford in 2008, not
Economic Development 3302 7,018,512 7,051,514 - 28400 28400 (6,734,512) - 2371.3% budgeted
Capital outlay - 45,171 45 ,171 - - - (45,171) #DIV /0!
City of Brooklyn Center
Expense Analytical
Governmental Funds
12/31/2008
"Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 9000.00
Tax Increment District No. 3 14000.00
Infrastructure Construction 10000.00
Nonmajor Funds 10000.00
Salaries and 12/31/2008 Salaries and 2008 S Change % Change
Benefits Other Benefits Other Budget from budget from budget
Major Capital Projects Fund
Infrastructure Construction
Services and other charges - 55,754 55,754 - 3000 3000 (25,754) -85.8%
budget assumes that funds will be transferred in
for water, sewer, storm portion of projects - we
post those funds to 6499 as an offset to the capital
account so it is easier to capitalize assets in the
Capital outlay - 2,617,144 2,617,144 - 7,520,500 7,520,500 4,903,356 65.2% enterprise funds.
net of capital outlay budget and transfers in is
$2,035,500, which compares favorably with
actual - variance in projects awarded, when they
are awarded, weather conditions, speed at which
the contractor completes the projects, etc.
NON MAJOR FUNDS
Special Revenue
Housing and Redevelopment Authority
Services and other charges - - - - - - #DIV /0!
Economic Development Authority
Personal services 173,879 173,879 20901 - 20901 - #DIV /0!
Supplies 1,734 1,734 - 2,750 2,750 1,016 36.9%
Services and other charges 117,105 117,105 - 111,703 111,703 (5,402) -4.8%
Earle Brown Tax Increment District
Personal services - - - - - - #DIV /0!
Services and other charges 2,900 2,900 - 2200 2200 19,100 86.8%
Tax Increment District No. 4
Personal services - - - - - - #DIV /0!
Services and other charges 275,578 275,578 - 249,813 249,813 (25,765) -10.3%
Police Drug Forfeiture
Supplies 5,524 5,524 - 2200 2200 16,476 74.9%
Services and other charges 16,410 16,410 - 700 700 (9,410) - 134.4%
Capital outlay - - - - - #DIV /0!
City of Brooklyn Center
Expense Analytical
Governmental Funds
12/31/2008
"Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 9000.00
Tax Increment District No. 3 14000.00
Infrastructure Construction 10000.00
Nonmajor Funds 10000.00
Salaries and 12/31/2008 Salaries and 2008 S Change % Change
Benefits Other Benefits Other Budget from budget from budget
Community Development Block Grant
unpredictable - money comes from/goes to
Services and other charges 22,230 22,230.00 - 193,749 193,749 171,519 88.5% Hennepin County - based on availability of funds
City Initiatives Grant
Personal services 246,996 246,996 251,155 - 251,155 - #DIV /0!
Supplies 18,231 18,231 - 10,400 10,400 (7,831) -75.3%
Services and other charges 43,053 43,053 - 47,720 47,720 407 9.8%
Capital Projects
Capital Improvements
Materials and supplies - - - - - - #DIV /0!
CIP Bldgs survey and Capital Building
Services and other charges 165 165,555 - 17,056 17,056 (148,499) - 870.7% Maintenance began in 2008, not capitalized
Capital outlay 192,224 192,224 - 269,500 269,500 77,276 28.7%
Municipal State Aid for Construction
Materials and supplies 26,249 26,249.00 - 26,900.00 26,900 651 2.4%
Services and other charges 26 26,955.00 - - - (26,955) #DIV /0!
varies with projects awarded and availability of
Capital outlay 611,373 611,373.00 - 81700 817,000 205,627 25.2% MSA funds from the State
Earle Brown Heritage Center Improvements
Services and other charges 62,810 62,810 - - - (62,810) #DIV /0!
Capital outlay 326,415 326,415 - 28000 28000 (46,415) -16.6%
Street Reconstruction
Materials and supplies 13,043 13,043 - - - (13,043) #DIV /0!
varies with projects awarded and need for funding
Capital outlay 702,649 702,649 - 1,050,000 1,050,000 347,351 33.1% from this source
Technology
Materials and supplies 4209 4209 - 377,617 377,617 0.0%
Services and other charges 7401 7401 - - - #DIV /0!
new phone system and card access security
budgeted in 2008, not purchased $208K, digital
Capital outlay 36 36,027 - - - (224,040) -59.3% imagin system was less than budgeted $23K
City of Brooklyn Center
Expense Analytical
Proprietary Funds
12/31/2008
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
2008
12/31/2008 Budget $ Change % Change
from budget from budget
Municipal Liquor
buying in bulk, keeping better track/control of
Cost of sales 3 4,32600 328,402 7.6% inventory
new staff started worlk in late April 2008;
parttime staffing down, possibly due to 5th FT
Personal services 59707 632 35,116 5.5% person for weekends
Supplies 23 23 139 0.6%
Other services 176 173,904 (2,515) -1.4%
Insurance 11,514 12 911 7.3%
Utilities 41,030 38,500 (2 -6.6%
Rent 243,925 243,360 (565) -0.2%
Depreciation 26 2700 1,169 4.2%
Golf Course
Personal services 146 139 (6,841) -4.9%
Supplies 20 23,275 209 11.5%
non capitalizable expenses not made - low cash
Other services 80,488 109 29,358 26.7% flow $28K
Insurance 6 8 2 27.5%
Utilities 20 16,150 (4,143) -25.7%
Depreciation 27 30 3,239 10.6%
City of Brooklyn Center
Expense Analytical
Proprietary Funds
12/31/2008
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
2008
12/31/2008 Budget $ Change % Change
from budget from budget
Earle Brown Heritage Center
reduction in revenue will reduce cost of sales for
Cost of sales 1,875,280 2,184,584 309 14.2% events
Personal services 894 964 70,610 7.3% change in staff during the year
catering -gas range and oven not replaced $17K;
conv ctr- underspent minor equipment by $5K;
conv ctr- supplies for bldg maint down in 2008
$1OK; inn was out of service in 2008 for change
to office rental, maint /cleaning supplies would not
Supplies 123,906 168,555 44,649 26.5% have been needed
Other services 526 542 16,521 3.0%
Insurance 51 45 (5,655) -12.3%
Utilities 221 246 25,153 10.2% electric charges lower than anticipate /predicted
Depreciation 579 583,492 4,374 0.7%
Water Utility
Personal services 449,506 438,704 (10,802) -2.5%
because City was bidding for new water meters,
meters were not replaced as regularly in 2008 as
in previous years - replacement of all meters will
Supplies 138,465 178,810 40 22.6% go through capital
Other services 407,076 356 (50,709) -14.2% unplanned repair to pump #5 for $76K
Insurance 12,598 13 637 4.8%
Utilities 157,055 137,930 (19,125) -13.9%
Depreciation 611 614,100 2,772 0.5%
City of Brooklyn Center
Expense Analytical
Proprietary Funds
12/31/2008
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
2008
12/31/2008 Budget $ Change % Change
from budget from budget
Sanitary Sewer Utility
Personal services 175,905 179,619 3,714 2.1%
Supplies 1091 25,555 6 26.9%
Other services 2 2 (62,054) -2.8%
Insurance 215 5,615 5,400 96.2%
Utilities 4,307 31,820 27,513 86.5%
Depreciation 553,549 550 (3,124) -0.6%
CLASSIFIED WRONG - SHOULD BE AS FOLLOWS:
Other services 2 2,192,478 (26,281) -1.2% higher than expected costs for MCES in 2008
Insurance 5,202 5,615 413 7.4%
Utilities 35 31,820 (3,273) -10.3%
Storm Drainage Utility
Personal services 79,710 95,179 15 16.3%
Supplies 13,174 21 8,496 39.2%
lower than anticipated maintenance needs; also
Other services 296,203 328 32 9.9% means lower outside engineering costs for repairs
Insurance 2 2 (18) -0.7%
did not budget for depreciation on curbs & gutters
Depreciation 763,536 615 (148,236) -24.1% that were moved into this fund in 2007
City of Brooklyn Center
Expense Analytical
Proprietary Funds
12/31/2008
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
2008
12/31/2008 Budget $ Change % Change
from budget from budget
Recycling and Refuse
Supplies 89 - (89) #DIV /0!
Other services 264,313 256,301 (8,012) -3.1%
Insurance 1,581 2,157 576 26.7%
Street Light Utility
Supplies 915 2 1 68.4%
Other services 21,219 25,059 3,840 15.3%
Insurance 1,162 1,410 248 17.6%
Utilities 159,106 161 2,694 1.7%
City of Brooklyn Center
Expense Analytical
Internal Service Funds
12/31/2008
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, used a scope of $100,000 and 10% to analyze changes.
2008
12/31/2008 Budget $ Change % Change
from budget from budget
Central Garage
Personal Services 269 335,332 66,030 19.7%
Supplies 486,940 430 (56,015) -13.0%
Other Services 152,876 125 (26,990) -21.4%
Insurance 53,120 65 12,240 18.7%
Utilities 1,879 3 1,821 49.2%
Depreciation 631 (631,250) #DIV /0!
EE Retirement Benefit
Personal Services 314 84,500 (229,684) - 271.8%
EE Comp Absences
Personal Services 146,169 3500 (111,169) - 317.6%
City of Brooklyn Center
Expense Analytical
Governmental Funds
12/31/2008
"Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 9000.00
Tax Increment District No. 3 14000.00
Infrastructure Construction 10000.00
Nonmajor Funds 10000.00
Salaries and 12/31/2008 Salaries and 12/31/2007 S Change % Change
Benefits Other Benefits Other from p/y from p/y
General Fund
Elections - additional $33,000 for election judges
in 2008; legal increased by $87,000 - additional
litigation required in 2008; government buildings -
higher costs for gas for heating the buildings in
2008, $54,000, general maintenance and repairs
General Government 1 0508 1,423,123 3,308,211 1,678,770 1 2,983,226 11807 9.1% in buildings increased in 2008, $44,000
Public Safety 6,291,329 1,472,041 7,763,370 5,925,977 1,433,497 7,359,474 38,544 2.7%
Public Works 1,254,453 715 1,969,958 1,248,297 71908 1,967,385 (3,583) -0.5%
Community Services - 72,893 72,893 - 74,389 74,389 (1,496) -2.0%
Parks and Recreation 1,582,761 728,974 2,311,735 1,565,396 728,117 2,293,513 857 0.1%
Economic Development - 296,332 296,332 - 335,729 335,729 (39,397) -11.7%
Nondepartmental 2,093 299,303 301,396 53,432 301,416 354,848 (2,113) -0.7%
Administrative services reimbursement - (802,775) (802,775) - (744,590) (744,590) (58,185) 7.8%
capital outlay was included with current
expenditures in 2008 - not capitalized as assets -
reallocated capital outlay to current assets for
Capital Outlay - - - - - - - #DIV /0! 2007 for comparison
Major Special Revenue Fund
Tax Increment District No. 3
Economic Development 3302 7,018,512 7,051,514 37,574 4,98507 5,023,461 2,032,625 40.8% purchased $6M in land n 2008, only $2M in 2007
Capital outlay - 45 45,171 - 1,179,136 1,179,136 (1,133,965) -96.2% completed project 2007 -15 in 2008
Major Capital Projects Fund
Infrastructure Construction
charges for weed removal and diseased tree
Services and other charges - 55,754 55,754 - 74,536 74,536 (18,782) -25.2% removal - not predictable
Capital outlay - 2,617,144 2,617,144 - 1,975,078 1,975,078 642,066 32.5% $2.9M spent in2007 on projects, $3.4M in 2008
NON MAJOR FUNDS
City of Brooklyn Center
Expense Analytical
Governmental Funds
12/31/2008
"Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 9000.00
Tax Increment District No. 3 14000.00
Infrastructure Construction 10000.00
Nonmajor Funds 10000.00
Salaries and 12/31/2008 Salaries and 12/31/2007 S Change % Change
Benefits Other Benefits Other from p/y from p/y
Special Revenue
Housing and Redevelopment Authority
Services and other charges - - - 395 395 (395) - 100.0%
Economic Development Authority
Personal services 173,879 173,879 160,212 - 160,212 - #DIV /0!
Supplies 1,734 1,734 - 2,018 2,018 (284) -14.1%
Services and other charges 117,105 117,105 - 133,357 133,357 (16,252) -12.2%
Earle Brown Tax Increment District
Personal services - - 900 - 900 - #DIV /0!
Services and other charges 2,900 2,900 - 2,528 2,528 372 14.7%
Tax Increment District No. 4
Personal services - - 78 - 78 - #DIV /0!
Services and other charges 625 625 - 653 653 (28) -4.3%
Police Drug Forfeiture
Supplies 5,524 5,524 - 16,791 16,791 (11,267) -67.1%
Services and other charges 16,410 16,410 - 42,782 42,782 (26,372) -61.6%
Capital outlay - - - - - - #DIV /0!
Community Development Block Grant
Services and other charges 22,230 22,230 - - - 22,230 #DIV /0!
City Initiatives Grant
Personal services 246,996 246,996 114,432 - 114,432 - #DIV /0!
Supplies 18,231 18,231 - 27,069 27,069 (8,838) -32.6%
Services and other charges 43,053 43,053 - 28,901 28,901 14,152 49.0%
Capital Projects
Capital Reserve Emergency
final costs associated with 2005 storm cleanup in
Services and other charges 21 21,427 - 183,409 183,409 (161,982) -88.3% 2008
City of Brooklyn Center
Expense Analytical
Governmental Funds
12/31/2008
"Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 9000.00
Tax Increment District No. 3 14000.00
Infrastructure Construction 10000.00
Nonmajor Funds 10000.00
Salaries and 12/31/2008 Salaries and 12/31/2007 S Change % Change
Benefits Other Benefits Other from p/y from p/y
Capital Improvements
Materials and supplies - - - 2,400 2,400 (2,400) - 100.0%
in 2008, $86K spent on building capital
maintenance, not capitalized; $24K on CIP
Services and other charges 165,555 165,555 - 33,097 33,097 132,458 400.2% survey, not capitalized;
Capital outlay 192,224 192,224 - 75,339 75,339 11605 155.1% kylawn park bldg $51K in 2007 vs $199K in 2008
Municipal State Aid for Construction
Materials and supplies 26,249 26,249 - 2401 2401 1,568 6.4%
Services and other charges 26,955 26,955 - 35,898 35,898 (8,943) -24.9%
recorded as transfers in 2007, compares to
$734,097 in 2007, difference of $1 22,724 or
16.7 %; amount will vary with MSA available and
Capital outlay 611,373 611,373 - - - 611,373 #DIV /0! needed for current year projects
Earle Brown Heritage Center Improvements
Services and other charges 62,810 62,810 - 40,508 40,508 22,302 55.1%
completed refurbish of water tower, electronic
Capital outlay 326,415 326,415 - - - 326,415 #DIV /0! sign, HVAC hardware /software, compactor
Street Reconstruction
Services and other charges 13,043 13,043 - 13,043 #DIV /0!
Capital outlay 702,649 702,649 - 1,153,699 1,15309 (451,050) -39.1% amount will vary with projects each year
Technology
Supplies 4209 4209 - - - 4209 #DIV /0!
Services and other charges 7401 7401 - 39,737 39,737 34,944 87.9%
Capital outlay 36,027 36,027 - - - 36,027 #DIV /0!
City of Brooklyn Center
Expense Analytical
Proprietary Funds
12/31/2008
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
12/31/2008 12/31/2007 $ Change % Change
from p/y from p/y
Municipal Liquor
buying in bulk, keeping better track/control of
Cost of sales 3,997 4 (128,118) -3.1 % inventory
Personal services 59707 529,966 67 12.8% added on staff in 2008
Supplies 23,836 24,279 (443) -1.8%
Other services 176 157,556 18 12.0%
Insurance 11,514 11 (13) -0.1%
Utilities 41,030 36 4,361 11.9%
Rent 243 245,407 (1,482) -0.6%
Golf Course
Personal services 146 139,344 7,109 5.1%
Supplies 20 44 (24,112) -53.9%
Other services 80,488 76,455 4,033 5.3%
Insurance 6,056 6 (544) -8.2%
Utilities 20 19,969 324 1.6%
Earle Brown Heritage Center
revenu down almost $500K, cost of sales should
Cost of sales 1,875,280 2,162,075 (286,795) -13.3% also go down
Personal services 894,062 909 (15,270) -1.7%
Supplies 123,906 142 (18,522) -13.0%
Other services 526 53408 (7,823) -1.5%
Insurance 51,588 48 3,409 7.1%
Utilities 221,067 220 637 0.3%
Rent - - - #DIV /0 !
City of Brooklyn Center
Expense Analytical
Proprietary Funds
12/31/2008
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
12/31/2008 12/31/2007 $ Change % Change
from p/y from p/y
Water Utility
Personal services 449 425 23,637 5.6%
Supplies 138,465 156 (17,939) -11.5%
Other services 407,076 385,303 21,773 5.7%
Insurance 12 12 9 0.1%
Utilities 157 151,237 5,818 3.8%
Sanitary Sewer Utility
Personal services 175 169,781 6 3.6%
Supplies 18,691 16,262 2 14.9%
Other services 2 2 75,123 3.4%
Insurance 215 5,329 (5,114) -96.0%
Utilities 4,307 35,572 (31,265) -87.9%
CLASSIFIED WRONG - SHOULD BE AS FOLLOWS:
Other services 2 2 39,350 1.8% increase from MCES for sewer treatment services
Insurance 5,202 5,329 (127) -2.4%
Utilities 35 35,572 (479) -1.3%
Storm Drainage Utility
Personal services 79 85 (6 -7.1%
Supplies 13,174 9,627 3,547 36.8%
Other services 296,203 291 4,246 1.5%
Insurance 2,618 2 (162) -5.8%
City of Brooklyn Center
Expense Analytical
Proprietary Funds
12/31/2008
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
12/31/2008 12/31/2007 $ Change % Change
from p/y from p/y
Recycling and Refuse
Supplies 89 220.00 (131) -59.5%
Other services 264,313 255 9,023 3.5%
Insurance 1 1 (209) -11.7%
Street Light Utility
Supplies 915 822 93 11.3%
Other services 21 22 (1,290) -5.7%
Insurance 1,162 1,291 (129) -10.0%
Utilities 159,106 167 (7,931) -4.7%
City of Brooklyn Center
Expense Analytical
Internal Service Funds
12/31/2008
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, used a scope of $100,000 and 10% to analyze changes.
12/31/2008 12/31/2007 $ Change % Change
from p/y from p/y
Central Garage
3 long -term employees left in 2008 - new
Personal Services 269,302 301,482 (32,180) -10.7% employees started at bottom of pay scale
Supplies 486,940 392,966 93,974 23.9% includes fuel, prices higher in 2008 than in 2007
Other Services 152,876 148,053 4 3.3%
Insurance 53 55,102 (1,982) -3.6%
Utilities 1,879 1,870 9 0.5%
EE Retirement Benefit
first year implementation of GASB 45 - includes
Personal Services 314 50,754 263,430 519.0% implicit rate contributions from other funds
EE Comp Absences
Personal Services 146 146,900 (731) -0.5%
City of Brooklyn Center
Revenue Analytical
Governmental Funds
12/31/2008
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 90
Tax Increment District No. 3 140
Infrastructure Construction 10000.00
Nonmaj or Funds 100
Reviewed all other changes and analyzed any other accounts that appeared unusual or based on auditor judgment.
2008
12/31/2008 Budget $ Change from budget % Change from budget
Franchise fees
Nonmaj or Governmental
Capital Projects
Street Reconstruction 643,934 660 (16,066) -2.43%
Lodging taxes
General Fund 619 665 (45,038) -6.77%
Licenses and permits
General Fund 643,736 723,845 (80,109) - 11.07% building /mechanical permits lower than expected
Charges for services
General Fund 749 694,104 54,897 7.91%
Nonmaj or Governmental
Special Revenue
City Initiatives Grant 12,403 11,578 825 7.13%
761,404 70502
City of Brooklyn Center
Revenue Analytical
Governmental Funds
12/31/2008
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 90
Tax Increment District No. 3 140
Infrastructure Construction 10000.00
Nonmajor Funds 100
Reviewed all other changes and analyzed any other accounts that appeared unusual or based on auditor judgment.
2008
12/31/2008 Budget $ Change from budget % Change from budget
Fines and forfeits
General Fund 302,986 248 54,986 22.17%
Miscellaneous
General Fund 74 97 (23,036) - 23.70%
Tax Increment District No. 3 12,500 - 12,500 #DIV /0!
Infrastructure Construction 42,159 3000 12,159 40.53%
Nonmaj or Governmental
Special Revenue
Economic Development Authority 11, 93 5 - 11 #DIV /0 !
Police Drug Forfeiture 38,449 2800 10,449 37.32%
City Initiatives Grant 42,852 (3,600) 46,452 - 1290.33%
Capital Projects
Capital Improvements 38,420 15 23,420 156.13%
did not anticipate MN Historical Society
Earle Brown Heritage Center Improv. 155 - 15508 #DIV /0! donation, other donations, or insurance payment
Technology 245 - 245 #DIV /0 !
415,812 1661600
City of Brooklyn Center
Revenue Analytical
Proprietary Funds
12/31/2008
"Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
2008
12/31/2008 Budget $ Change from budget % Change from budget
Sales and user fees
Municipal Liquor 5,484,529 5,756,400 (271,871) -4.72% growth at stores not as quick as anticipated
Earle Brown Heritage Center 3,831,972 4,387,491 (555,519) - 12.66% lower than expected events
Golf Course 283,824 294,250 (10,426) -3.54%
Other revenue
Municipal Liquor 5,813 200 3,213 123.58%
Earle Brown Heritage Center 2,936 - 2,936 #DIV /0!
Golf Course - - - #DIV /0!
Water Utility 2,160 - 2,160 #DIV /0!
Sanitary Sewer Utility 387 - 387 #DIV /0!
Sanitary Sewer Utility 200 - 200 #DIV /0!
Street Light Utility - - #DIV /0!
11,496 200
Capital contributions
Earle Brown Heritage Center 326,415 - 326,415 #DIV /0! contributions not budgeted in any fund
Water Utility - - #DIV /0! contributions not budgeted in any fund
Storm Drainage Utility 1,457,408 - 1,457,408 #DIV /0! contributions not budgeted in any fund
Street Light Utility 329,577 - 329,577 #DIV /0! contributions not budgeted in any fund
2,113,400 -
City of Brooklyn Center
Revenue Analytical
Internal Service Funds
12/31/2008
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, used a scope of $100,000 and 10% to analyze changes.
2008
12/31/2008 Budget $ Change % Change
from budget from budge
Sales and user fees
City is phasing in the increases in the replacement
charges for General Fund assets in the Garage -
GF cannot afford to make the difference up all at
Central Garage 1 100 (200,696) -12.5% once - phasing in over 5 years
amount transferred from funds to cover change in
comp ab balance from one year to next - amount is
EE Comp Absences 19 - 19,532 #DIV /0! not budgeted
Other revenue
Central Garage 26 5 2106 436.1% higher than expected ins payments for accidents
Capital contributions
Central Garage - - - #DIV /0 !
City of Brooklyn Center
Revenue Analytical
Governmental Funds
12/31/2008
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 90
Tax Increment District No. 3 140
Infrastructure Construction 10000.00
Nonmaj or Funds 100
Reviewed all other changes and analyzed any other accounts that appeared unusual or based on auditor judgment.
12/31/2008 12/31/2007 $ Change from p/y % Change from p/y
Franchise fees
Nonmaj or Governmental
Capital Projects
Street Reconstruction 643 658 (14,686.00) -2.23%
Lodging taxes
down 1 hotel in 2008 from 2007, unpredictable
General Fund 619,962.00 706,930.00 (86,968.00) - 12.30% hotel occupancy - we receive 6% of gross rents
Licenses and permits
General Fund 643 673 (29,420.00) -4.37%
Charges for services
General Fund 749 693 55 8.03%
Nonmaj or Governmental
Special Revenue
City Initiatives Grant 12 12 (33.00) -0.27%
Capital Projects
Infrastructure Construction - - - #DIV /0!
761,404.00 705,736.00
City of Brooklyn Center
Revenue Analytical
Governmental Funds
12/31/2008
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 90
Tax Increment District No. 3 140
Infrastructure Construction 10000.00
Nonmajor Funds 100
Reviewed all other changes and analyzed any other accounts that appeared unusual or based on auditor judgment.
12/31/2008 12/31/2007 $ Change from p/y % Change from p/y
Fines and forfeits
General Fund 302,986.00 291 11 3.97%
Miscellaneous
General Fund 74 81 (7 -9.43%
sold a minor piec of property in 2007, 2008 $ was
from engineer who made mistake on project - was
Tax Increment District No. 3 12,500.00 47 (34,890.00) - 73.62% used to pay for change order to project
Infrastructure Construction 42,159.00 35 6,873.00 19.48%
Nonmaj or Governmental
Special Revenue
Economic Development Authority 11 2,109.00 9,826.00 465.91% in 2008, received admin fee for conduit debt issue
Police Drug Forfeiture 38 23,778.00 14 61.70%
City Initiatives Grant 42,852.00 16,276.00 26,576.00 163.28% $20K donation for CEY for Recreation
Capital Projects
in 2007, rec'd large $ insurance payment, not so
Capital Reserve Emergency 33 169 (135,770.00) - 80.33% much in 2008
Capital Improvements 38,420.00 28,678.00 9,742.00 33.97%
City of Brooklyn Center
Revenue Analytical
Governmental Funds
12/31/2008
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, the following were the scopes used for analyzing each fund:
General Fund 90
Tax Increment District No. 3 140
Infrastructure Construction 10000.00
Nonmajor Funds 100
Reviewed all other changes and analyzed any other accounts that appeared unusual or based on auditor judgment.
12/31/2008 12/31/2007 $ Change from p/y % Change from p/y
in 2008, rec'd $40K from Compass Group for Inn
rehab, $75K from MN Historical Society for
water tower refurb, $19 for ins claim (roof) and
$19K for sale of items used in the Inn sold at
Earle Brown Heritage Center Improv. 15508.00 - 155,088.00 #DIV /0! auction (KBid)
Technology 245.00 - 245.00 #DIV /0 !
449 404,420.00
City of Brooklyn Center
Revenue Analytical
Proprietary Funds
12/31/2008
"Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230 and this is a first year client, analyzed all accounts that changed by more than $25,000 and 5%
12/31/2008 12/31/2007 $ Change from p/y % Change from p/y
Sales and user fees
Municipal Liquor 5,484,529 5 9 0.18%
Golf Course 253 252 1 0.48%
Earle Brown Heritage Center 3,831 4 (493,324) -11.41 % reduction in events
Other revenue
Municipal Liquor 5 13,275 (7 -56.21%
Golf Course - 118 (118) - 100.00%
Earle Brown Heritage Center 2 4,812 (1 - 38.99%
Water Utility 2,160 5,556 (3,396) - 61.12%
Sanitary Sewer Utility 387 1,984 (1,597) - 80.49%
Storm Drainage Utility 200 - 200 #DIV /0 !
Street Light Utility L380 (1,3 80) - 100.00%
11 27
Capital contributions
Water tower refurb, Inn rehab, sign refurb,
compactor, HVAC controls paid for in 40800,
Earle Brown Heritage Center 326,415 - 326 #DIV /0! "given" to EBHC in 2008
Water Utility - - #DIV /0 !
2007 -15 Regal Storm Project paid by TIF 3 givern
to Storm; $233K spec asmts for project 08 -02;
Storm Drainage Utility 1,457,408 193 1 654.52% only spec asmts in 2007
decorative street lights are to be put in this fund,
Street Light Utility 329,577 - 329 #DIV /0! had 2 in 2008
1,783,823 193,157
City of Brooklyn Center
Revenue Analytical
Internal Service Funds
12/31/2008
* *Analyzed all accounts from the financial statements that were not tested in another section.
Based on materiality at workpaper 1230, used a scope of $100,000 and 10% to analyze changes.
12/31/2008 12/31/2007 $ Change % Change
from p/y from p/y
Sales and user fees
Central Garage 1 1 (53,632.00) -3.7%
This is the amount that the City "contributed" to
the implicit rate subsidy for 2008 - calculated
EE Retirement Benefit 71,112.00 - 71 #DIV /0! based on retirees and rates
City chose not to transfer funds from General to
Comp Abs in 2008 to cover liability - lost State
EE Comp Absences 19,532.00 100 (80,936.00) -80.6% Aids late in 2008 in General
Other revenue
larger ins reimbs in 2008, 3 deductibles
reimbursed from other parties involved in
Central Garage 26 10 16,422.00 158.1% accidents
Capital contributions
Central Garage - - - #DIV /0 !
City of Brooklyn Center
Utility Service Revenue
Analytical Information
12/31/2008
2007 2008 2008 2007 to 2008 to
Actual Actual Budget 2008 % change Budget % change
Water 2 1 (2 - 100.00% (1 - 100.00% rates increased 5.0% over 2007
Sanitary Sewer 3 3 (3 - 100.00% (3 - 100.00% rates increased 2.5% over 2007
Storm Drainage 1 1 (1 - 100.00% (1 - 100.00% rates increased 7.2% over 2007
Recycling /Refuse 245 257 (245,256) - 100.00% (257,362) - 100.00% rates increased 3.0% over 2007
Street Lights 232 241 (232,850) - 100.00% (241,216) - 100.00% rates increased 4.9% over 2007
City of Brooklyn Center
Utility Funds
Analytical Information
12/31/2008
2007 2008
Number of accounts in UB system 9
Water Utility Fund
Water Rates $1.19/1, 000 gal $1.25/1, 000 gal
Gallons pumped 1,324,181,000
Gallons billed 1
connections 8
Sanitary Sewer Fund
connections 8
rates $61.10 /res qtr $62.60 /res qtr
Storm Sewer Fund
rates $12.86 /res qtr $13.78 /res qtr
Recycling and Refuse Fund
rates $7.35 /res qtr $7.57 /res qtr
Street Light Utility Fund
rates $3.48 /res qtr $3.65 /res qtr