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HomeMy WebLinkAboutTBs - Gov't Wide G:\Annual Audit Files \2008 Audit \Trial balances \government- wide\[ TB- Gov'tWide- Gov'tal.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Government -Wide - Governmental Activities December 31, 2008 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % ---- - - - - -- ------------------------------------------- - - - - -- ------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------- - - - - -- Assets and Other Debits -- ----------------------------------------------- 1095 Cash and investments 31 0 6 233 38 40 (1 -16% Receivables: 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 247 0 14 89 262 248 13 -3% 1255 Current taxes 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 653 0 0 0 653 549 104 0% 1240 Tax increments receivable 0 0 0 0 0 0 0 1270 Special assessments receivable 4 0 0 0 4 3 813 0% 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Intergovernmental receivable 869 0 0 0 869 785 83 0% 1310 Internal balances 803 146 238 19 876 968 (92 -18% 1350 Intefund receivable 0 0 0 0 0 0 0 1445 Inventories 21 0 33 7 46 59 (13 -100% 1500 Prepaid items and other assets 8 0 0 0 8 19 (11 0% 1550 Advances to other funds 0 0 0 0 0 0 0 1590 Asset held for resale 11 0 0 0 11 6 5 2405 Deferred charges 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 108 0 0 0 108 161 (53 0% 1205 Accounts receivable 0 0 0 0 0 0 0 Capital assets 1710 Land 0 0 5 5 0 0 0 1715 Land improvements 0 0 4 4 0 0 0 1720 Buildings and structures 0 0 19 19 0 0 0 1755 Departmental equipment 0 0 7 7 0 0 0 1790 Infrastructure 0 0 25,187, 639 25,187, 639 0 0 0 1799 Construction in progress 0 0 7 7 0 0 0 1800 Accumulated depreciation 0 0 25 25 0 0 0 1810 Nondepreciable 0 0 8 0 8 7 730 -100% 1820 Depreciable 0 0 31 0 31 30 648 -100% ------------ - - - - -- ------------ - - - - -- --------------- - -- 1700 Net Capital Assets 39 39 196 -100% ------------ - - - - -- ------------ - - - - -- --------------- - -- 1900 Total Assets 96 91 5 6% ---- - - - - -- ---- - - - - -- ---- - - - - -- ---------- ---- - - - - -- ---- - - - - -- G:\Annual Audit Files \2008 Audit \Trial balances \government- wide\[ TB- Gov'tWide- Gov'tal.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Government -Wide - Governmental Activities December 31, 2008 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % ---- - - - - -- ------------------------------------------- - - - - -- ------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------- - - - - -- Liabilities ------------------------------------------------- Liabilities 2010 Accounts payable 0 377 42 73 408 466 58 13% 2200 Due to other funds 0 0 0 0 0 0 0 2331 Deposits payable- restricted 0 108 0 0 108 161 53 33% 2060 Contracts payable 0 359 0 0 359 272 (86 -32% 2330 Deposits payable 0 875 0 0 875 2 1 61% 2250 Intergovernmental payable 0 6 0 0 6 64 57 90% 2260 Interfund payable 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 438 0 9 447 343 (104 -30% 2610 Advances from other funds 0 0 0 0 0 0 0 2515 Bond interest payable 0 0 0 515 515 461 (54 -12% 2400 Unearned revenue 0 16 16 0 17 21 3 16% Net OPEB obligation: 2540 Due within one year 0 0 0 0 0 101 101 100% 2640 Due in more than one year 0 0 2 2 147 2 2 94% Compensated absences: 2160 Due within one year 0 0 0 107 107 102 (5 -5% 2660 Due in more than one year 0 0 55 1 968 921 (47 -5% Bonds payable: 2500 Due within one year 0 0 0 4,140, 000 4,140, 000 2 (1 530, 000) -59% 2724 Due in more than one year 0 0 6 32 25 22 (2 -11% ------------ - - - - -- ------------ - - - - -- --------------- - -- 2900 Total Liabilities 32 30 (1 -6% ---- - - - - -- ---- - - - - -- ---- - - - - -- ---------- ---- - - - - -- ---- - - - - -- Net Assets ------------------------------------------------- Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 31 31 30 (643 -2% Restricted for: 3520 Res. - Debt service 0 0 0 8 8 8 (110 _1% 3530 Res. - TI F 0 0 0 23, 077, 965 23, 077, 965 13, 075, 918 (10 002, 047) -76% ------------ - - - - -- ------------ - - - - -- --------------- - -- 3510 Total reserved 31 21 (10 -47% 3670 Unrestricted net assets 0 32, 547, 730 102, 091, 583 70, 234, 277 690 8 7 91% ------------ - - - - -- ------------ - - - - -- --------------- - -- 3980 Total Net Assets 63, 965,113 60, 580, 262 (3 384, 851) -6% ---- - - - - -- ---- - - - - -- ---- - - - - -- ---------- ---- - - - - -- ---- - - - - -- G:\Annual Audit Files \2008 Audit \Trial balances \government- wide\[ TB- Gov'tWide- Gov'tal.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Government -Wide - Governmental Activities December 31, 2008 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % ---- - - - - -- ------------------------------------------- - - - - -- ------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------- - - - - -- Revenues 4100 Property taxes 0 12 0 54 12 12 258 2% 4150 Tax increments 0 2 0 18 2 2 235 9% 4181 Franchise fees 0 643 0 0 643 658 (14 -2% 4161 Lodging taxes 0 619 0 0 619 706 (86, 968) -12% 4610 Special assessments 0 1 0 805 2 1 547 35% 4200 Licenses and permits 0 643 0 0 643 673 (29 4% 4300 Intergovernmental 0 2 0 10 2 3 (959 -30% 4499 Charges for services 0 761 0 0 761 705 55 8% 4500 Fines and forfeits 0 302 0 0 302 291 11 4% 4603 Interest earnings 0 733 0 170 903 1 (948 -51% 4606 Miscellaneous 0 449 0 0 449 404 44 11% 4911 Sale of general fixed assets 0 0 0 0 0 0 0 6496 Gain (loss) on sale of general fixed assets 0 0 0 73 73 88 (15 -17% 4931 Bond proceeds - GO 0 0 0 0 0 0 0 4932 Bond proceeds - TIF 0 6 6 26 0 0 0 4933 Bond proceeds - Spec Assess 0 0 0 0 0 0 0 ------------ - - - - -- ------------ - - - - -- --------------- - -- 4001 Total Revenues 24 24 (901 4% ------------ - - - - -- ------------ - - - - -- --------------- - -- Expenditures Current 41100 General government 3 0 277 716 3 2 (545 -18% 42100 Public safety 8 0 712 0 8 8 (709, 044) -9% 43100 Public works 6 0 980 4 2 2 107 4% 44100 Community services 72 0 0 0 72 74 1 2% 45200 Recreation 2 0 343 9 2 2 (285, 928) -11% 41900 Community development 0 0 0 0 0 0 0 45300 Economic development 7 0 317 4 3 3 253 6% 48140 Nondepartmental 301 0 0 301 0 0 0 4910 Administrative services reimbursement (802 0 802 0 0 0 0 6650 Payment to refunding bond escrow 0 0 0 0 0 0 0 6600 Debt service 4 0 54 2 1,125, 712 1,127, 276 1 0% ------------ - - - - -- ------------ - - - - -- --------------- - -- 45500 Total Expenditures 22 21 (1 -5% ------------ - - - - -- ------------ - - - - -- --------------- - -- Excess of Revenues Over (Under) Expenditures 1 3 (2 -60% ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- G:\Annual Audit Files \2008 Audit \Trial balances \government- wide\[ TB- Gov'tWide- Gov'tal.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Government -Wide - Governmental Activities December 31, 2008 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % ---- - - - - -- ------------------------------------------- - - - - -- ------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------- - - - - -- Other Financing Sources (Uses) 4915 Transfers in (1 0 3 0 (1 (273 (1 520% 6482 Transfers out 1 0 2 3 0 0 0 ------------ - - - - -- ------------ - - - - -- --------------- - -- 4900 Total other financial sources (uses) (1 (273 (1 520% ------------ - - - - -- ------------ - - - - -- --------------- - -- Excess of Revenues and Other Sources Over (Under) Expenditures and Other Uses (285 3 (3 -109% 5000 Net Assets - January 1 0 34, 435, 588 26, 829, 696 52, 974, 370 60, 580, 262 57, 368, 224 3 6% 4950 Prior period adjustment 0 0 2 3 1 0 1 100% 4960 Change in accounting principle 0 0 0 2 2 0 2 100% ------------ - - - - -- ------------ - - - - -- --------------- - -- 5500 Net Assets - January 1 as restated (Note 64 57 6 12% ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- --------------- - -- 5900 Net Assets - December 31 82, 016, 356 114, 564, 086 315, 556, 667 346, 974, 050 63, 965,113 60, 580, 262 3 6% ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---------- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- Net Assets - Balance Sheet 63 60 Net Assets - Rev /Exp Stmt. 63, 965,113 60, 580, 262 Difference 0 0 Total Assets - Liabilities 63 60 Net Assets 63, 965,113 60, 580, 262 Difference 0 0 ------------------------------------------- - - - - -- -- ------------ - - - - -- -- ------------ - - - - -- ------------ - - - - -- -- --------------- - -- Debits Credits Difference Trial Balance Totals 315 346 (31 Journal Entries Totals 315 346 (31 Difference 0 0 JE Journal Entry Screen 315 346 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- # ACCT Account Title Dr Debit Credit 1 1710 Land Dr 3,203 1 1715 Land improvements Dr 3,400 1 1720 Buildings and structures Dr 18,993 1 1755 Departmental equipment Dr 387 1 1799 Construction in progress Dr 4,301,924 1 1790 Infrastructure Dr 23 1 1800 Accumulated depreciation Cr 19 1 3670 Unrestricted net assets Cr 34 1 5000 Net Assets - January 1 Cr 34 To record capital assets at 01 /01 /07 2 2515 Bond interest payable Cr 461 2 3670 Unrestricted net assets Dr 461 2 5000 Net Assets - January 1 Dr 461 To record interest payable at 01/01/07 3 2724 Due in more than one year Cr 25,410 3 3670 Unrestricted net assets Dr 25,410, 000 3 5000 Net Assets - January 1 Dr 25 To record long -term debt as of 01 /01 /07 4 2400 Unearned revenue Dr 10 4 3670 Unrestricted net assets Cr 10 4 5000 Net Assets - January 1 Cr 10 To record unavailable deferred rev as rev at 01/01/07 5 1095 Cash and investments Dr 1 5 2660 Due in more than one year Cr 1 5 1310 Internal balances Dr 132 5 3670 Unrestricted net assets Cr 132 5 5000 Net Assets - January 1 Cr 132,868 To record comp abs as of 01/01/07 JE Journal Entry Screen 315 346 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- 6 1095 Cash and investments Dr 4,317 6 1200 Accounts receivable Dr 7 6 1310 Internal balances Cr 19 6 1445 Inventories Dr 33 6 1720 Buildings and structures Dr 166 6 1755 Departmental equipment Dr 7,089,689 6 1800 Accumulated depreciation Cr 3,611,151 6 2010 Accounts payable Cr 73 6 2100 Accrued salaries and wages Cr 5,909 7 3500 Invested in capital assets, net of related deb Cr 6 3670 Unrestricted net assets Cr 7,903 6 5000 Net Assets - January 1 Cr 7 To record consolidation of central garage fund at 01/01/07 7 1095 Cash and investments Dr 1 7 1200 Accounts receivable Dr 734 7 1310 Internal balances Dr 63,461 7 2640 Due in more than one year Cr 2,517 7 3670 Unrestricted net assets Dr 958 7 5000 Net Assets - January 1 Dr 958 To record consolidation of retirement fund at 01/01/07 PPA 4950 Prior period adjustment Cr 2 PPA 1710 Land Dr 2 3670 Unrestricted net assets Cr 2 add land not previously included -PD & 69th Ave PPA 4950 Prior period adjustment Dr 1,077 PPA 1710 Land Cr 1,077 3670 Unrestricted net assets Dr 1 766 remove land held for resale (embassy suites) PPA 4950 Prior period adjustment Dr 2,432 PPA 1710 Land Cr 2 3670 Unrestricted net assets Dr 2 remove land without reference /PID PPA 4950 Prior period adjustment Dr 1,000,929 PPA 1710 Land Cr 1,070 PPA 1715 Land improvements Dr 1 PPA 1800 Accumulated depreciation Cr 1 3670 Unrestricted net assets Dr 1 move from land to improvements (landscape /springling /etc) JE Journal Entry Screen 315 346 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- --------------- - - -- PPA 2400 Unearned revenue Dr 750,000 PPA 4950 Prior period adjustment Cr 750 3670 Unrestricted net assets Cr 750 adjust for 6250 EBD 8 1710 Land Cr 8 1715 Land improvements Dr 27 8 1720 Buildings and structures Dr 250 8 1755 Departmental equipment Dr 36,027 8 1790 Infrastructure Dr 1 8 1799 Construction in progress Dr 3 8 1799 Construction in progress Cr 1,983 8 1799 Construction in progress Cr 8 1799 Construction in progress Cr 8 41100 General government Cr 36 8 43100 Public works Cr 3 8 43100 Public works Cr 168,249 8 45200 Recreation Cr 8 45300 Economic development Cr 3670 Unrestricted net assets Cr 3 To convert capital outlay to capital assets 9 6482 Transfers out Dr 233 9 43100 Public works Cr 233 record transfer of spec asmt portion of projects 2008 -02 from 40700 -65100 10 2400 Unearned revenue Dr 4 10 45300 Economic development Cr 4 10 3670 Unrestricted net assets Cr 4 record 2500 Co Rd 10 as reduction in expenses 11 4911 Sale of general fixed assets Cr 11 6496 Gain (loss) on sale of general fixed assets Cr 11 1720 Buildings and structures Cr 11 1755 Departmental equipment Cr 11 1790 Infrastructure Cr 11 1799 Construction in progress Cr 11 1800 Accumulated depreciation Cr 11 3670 Unrestricted net assets Cr To record capital asset disposals - in GFAAG only - not in ISF JE Journal Entry Screen 315 346 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- 12 1800 Accumulated depreciation Cr 1 12 41100 General government Dr 78 12 42100 Public safety Dr 390 12 43100 Public works Dr 839 12 45200 Recreation Dr 243 12 45300 Economic development Cr 12 3670 Unrestricted net assets Dr 1 To record depreciation on capital assets 13 6482 Transfers out Dr 326 13 41100 General government Cr 326 13 6482 Transfers out Dr 1,224 13 1799 Construction in progress Cr 1 13 45300 Economic development Cr 45 13 6482 Transfers out Dr 329 13 43100 Public works Cr 329 13 3670 Unrestricted net assets Dr 1 To record transfer of assets from Gov'tal Funds to Ent Funds 14 45300 Economic development Dr 274 14 2724 Due in more than one year Dr 2 14 6650 Payment to refunding bond escrow Cr 14 6600 Debt service Cr 2 14 3670 Unrestricted net assets Cr 2 To convert principle payments made on LTD and adjust LTL 15 2724 Due in more than one year Cr 6725 15 4931 Bond proceeds - GO Cr 15 4932 Bond proceeds - TIF Dr 6 15 4933 Bond proceeds - Spec Assess Cr 15 3670 Unrestricted net assets Dr 6725 000 To convert debt proceeds to LTD 16 4932 Bond proceeds - TIF Cr 26 16 41100 General government Dr 89 16 6600 Debt service Cr 62 To reclass issuance costs /prem /disc to other expense 17 2515 Bond interest payable Cr 54 17 6600 Debt service Dr 54 17 3670 Unrestricted net assets Dr 54, 308 To adjust balance of accrued interest payable to YE 18 2724 Due in more than one year Dr 4,140 18 2500 Due within one year Cr 4 To adjust LTL for time JE Journal Entry Screen 315 346 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- 19 2400 Unearned revenue Dr 878,523 19 4100 Property taxes Cr 54 19 4150 Tax increments Cr 18 19 4610 Special assessments Cr 805 19 3670 Unrestricted net assets Cr 878 To convert unavailable deferred revenue to revenue 20 1095 Cash and investments Cr 48 20 1310 Internal balances Dr 6,261 20 2160 Due within one year Cr 107 20 2660 Due in more than one year Dr 55 20 3670 Unrestricted net assets Dr 101 20 4603 Interest earnings Cr 25 20 41100 General government Dr 24 20 42100 Public safety Dr 63 20 43100 Public works Dr 18 20 45200 Recreation Dr 11,171 20 45300 Economic development Dr 3 20 3670 Unrestricted net assets Cr 6 To record comp abs activity for year 21 1095 Cash and investments Cr 136,999 21 1200 Accounts receivable Dr 6 21 1310 Internal balances Dr 22 21 1445 Inventories Cr 7,699 21 1720 Buildings and structures Cr 21 1755 Departmental equipment Dr 299 21 1800 Accumulated depreciation Cr 188 21 2010 Accounts payable Dr 42 21 2100 Accrued salaries and wages Cr 3 21 3670 Unrestricted net assets Cr 110 21 3670 Unrestricted net assets Dr 99 21 4603 Interest earnings Cr 107,146 21 41100 General government Dr 1 21 42100 Public safety Dr 76 21 43100 Public works Dr 47 21 45200 Recreation Dr 20 21 45300 Economic development Dr 473 21 6496 Gain (loss) on sale of general fixed assets Cr 73 21 4300 Intergovernmental Cr 21 6482 Transfers out Cr 21 4915 Transfers in Cr 21 4915 Transfers in Cr 21 3670 Unrestricted net assets Cr 22 To record central garage fund activity for year JE Journal Entry Screen 315 346 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- --------------- - - -- CAP 2640 Due in more than one year Dr 2,517 CAP 4960 Change in accounting principle Cr 2,517 CAP 3670 Unrestricted net assets Cr 2,517 remove liab from prior years reporting 22 1095 Cash and investments Cr 47791 22 1200 Accounts receivable Cr 89 22 1310 Internal balances Dr 13 22 2640 Due in more than one year Cr 147,045 22 2540 Due within one year Cr 22 3670 Unrestricted net assets Dr 194 22 4603 Interest earnings Cr 37 22 4300 Intergovernmental Cr 10 22 41100 General government Dr 21 22 42100 Public safety Dr 151 22 43100 Public works Dr 22 22 45200 Recreation Dr 31,040 22 45300 Economic development Dr 2 22 3670 Unrestricted net assets Cr 13 To record retirement fund activity for year 24 4915 Transfers in Dr 1,549,358 24 6482 Transfers out Cr 1,549 To eliminate governmental transfers 25 48140 Nondepartmental Cr 218 25 41100 General government Dr 62 25 42100 Public safety Dr 31 25 43100 Public works Dr 51 25 45200 Recreation Dr 36 25 45300 Economic development Dr 35 To allocate unallocated expenditures in the general fund 27 4910 Administrative services reimbursement Dr 802 27 41100 General government Cr 354 27 42100 Public safety Cr 27 43100 Public works Cr 255 27 45200 Recreation Cr 9750 27 45300 Economic development Cr 27 48140 Nondepartmental Cr 83 27 43100 Public works Cr 100,000 To eliminate adminstrative /engineering charges in governmental activities JE Journal Entry Screen 315 346 --- - - - - -- ------ - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- 28 1710 Land Cr 3 28 1715 Land improvements Cr 4,498 28 1720 Buildings and structures Cr 19,410 28 1755 Departmental equipment Cr 7,811 28 1790 Infrastructure Cr 25 28 1799 Construction in progress Cr 4 28 1800 Accumulated depreciation Dr 25 28 1810 Nondepreciable Dr 8 28 1820 Depreciable Dr 31,150 To convert capital assets gross to net 29 3670 Unrestricted net assets Dr 63,274 29 3500 Invested in capital assets, net of related deb Cr 31 29 3530 Res. - TI F Cr 23 29 3520 Res. - Debt service Cr 8 To adjust to appropriate net asset accounts 30 4915 Transfers in Dr 2 30 6482 Transfers out Cr 2 net transfers for reporting #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) ------------------------------------------------------- - - - - -- ------------- - - - - -- --------------- - - -- 315, 556, 667 346 974, 050 ----- - - - - -- ----- - - - - -- ----------- ----- - - - - -- G:\Annual Audit Files \2008 Audit \Trial balances \government- wide \[TB- Gov'tWide- Bus.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Government -Wide - Business -type Activities December 31, 2008 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title Debit Credit Debit Credit Current Prior $ % ---- - - - - -- -------------------------------------------- - - - - -- ---- - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- -------------- - - - - -- -------------- - - - - -- ------------ - - - - -- ------- - - - - -- Assets and Other Debits -------------------------------------------------- Current Assets 1095 Cash and cash equivalents 8 0 0 0 8 8 272 3% 1270 Special assessments receivable 562 0 0 0 562 461 100 22% 1200 Accounts receivable 2 0 0 0 2 1 70 4% 1320 Intergovernmental receivable 0 0 0 0 0 0 0 1300 Due from other funds 4 4 0 0 0 0 0 1310 Internal balance 135 792 19 238 (876 (968 92 -10% 1500 Prepaids 192 0 0 0 192 181 10 6% 1445 Inventories 634 0 0 0 634 557 76 14% -------------- - - - - -- -------------- - - - - -- --------------- - -- 1000 Total Current Assets 11 10 623 6% -------------- - - - - -- -------------- - - - - -- --------------- - -- Capital assets 1710 Land 3 0 0 3 0 0 0 1715 Land improvements 393 0 0 393 0 0 0 1720 Buildings and structures 17 0 0 17 0 0 0 1755 Machinery and equipment 724 0 0 724 0 0 0 1735 Mains and lines 52 0 0 52 0 0 0 1799 Construction in progress 3 0 0 3 0 0 0 1800 Accumulated depreciation (34 0 34 0 0 0 0 1810 Nondepreciable 0 0 6 0 6 5 875 16% 1820 Depreciable 0 0 36, 205, 353 0 36, 205, 353 34, 975, 257 1 4% -------------- - - - - -- -------------- - - - - -- --------------- - -- 1700 Net Capital Assets 42 40 2 5% -------------- - - - - -- -------------- - - - - -- --------------- - -- 1900 Total Assets 53, 887, 641 51,158, 680 2 5% ----- - - - - -- ----- - - - - -- ---- - - - - -- ----------- ----- - - - - -- ---- - - - - -- G:\Annual Audit Files \2008 Audit \Trial balances \government- wide \[TB- Gov'tWide- Bus.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Government -Wide - Business -type Activities December 31, 2008 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title Debit Credit Debit Credit Current Prior $ % ---- - - - - -- -------------------------------------------- - - - - -- ---- - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- -------------- - - - - -- -------------- - - - - -- ------------ - - - - -- ------- - - - - -- Liabilities -------------------------------------------------- Current Liabilites Payable from Current Assets 2010 Accounts payable 0 223 0 0 223 206 (16 -8% 2330 Deposits payable 0 232 0 0 232 220 (11 -5% 2060 Contracts payable 0 147 0 0 147 173 26 15% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Intergovernmental payable 0 67 0 0 67 69 2 4% 2100 Accrued salaries and wages 0 66 0 0 66 44 (21 -48% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred (unearned) revenue 0 111 0 0 111 131 19 15% 2515 Accrued bond interest 0 0 0 0 0 0 0 2500 G.O. Revenue bonds payable - current 0 0 0 0 0 0 0 -------------- - - - - -- -------------- - - - - -- --------------- - -- Total Current Liabilities Payable 2000 from Current Assets 848 846 (1 0% -------------- - - - - -- -------------- - - - - -- --------------- - -- Long -Term Liabilities 2724 G.O. Revenue bonds payable - long -term 0 0 0 0 0 0 0 2725 Unamortized bond discount and charges 0 0 0 0 0 0 0 -------------- - - - - -- -------------- - - - - -- --------------- - -- 2850 Total Long -Term Liabilities 0 0 0 -------------- - - - - -- -------------- - - - - -- --------------- - -- 2900 Total Liabilities 848 846 (1 0% ----- - - - - -- ----- - - - - -- ---- - - - - -- ----------- ----- - - - - -- ---- - - - - -- Net Assets -------------------------------------------------- 3500 Invested in capital assets, net of related debt 0 42 0 0 42 40 2 5% Restricted for 3520 Debt Service 0 0 0 0 0 0 0 3530 Other 0 0 0 0 0 0 0 3670 Unrestricted 0 10, 685, 559 238 19 10, 466, 919 9 621 6% Net change to net assets -------------- - - - - -- -------------- - - - - -- --------------- - -- 3980 Total Net Assets 53, 039, 279 50, 312,144 2 5% ----- - - - - -- ----- - - - - -- ---- - - - - -- ----------- ----- - - - - -- ---- - - - - -- G:\Annual Audit Files \2008 Audit \Trial balances \government- wide \[TB- Gov'tWide- Bus.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Government -Wide - Business -type Activities December 31, 2008 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title Debit Credit Debit Credit Current Prior $ % ---- - - - - -- -------------------------------------------- - - - - -- ---- - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- -------------- - - - - -- -------------- - - - - -- ------------ - - - - -- ------- - - - - -- Operating Revenues 4700 Sales and user fees 0 16 0 0 16 17 390 2% 5500 Cost of sales 5 0 0 0 (5 872, 978) (6 287, 891) (414, 913) 7% -------------- - - - - -- -------------- - - - - -- --------------- - -- 4800 Total Operating Revenues 10 10 (24 0% -------------- - - - - -- -------------- - - - - -- --------------- - -- Operating Expenses 6100 Personal services 2 0 0 2 0 0 0 6200 Supplies 339 0 0 339 0 0 0 6300 Other services 4 0 0 4 0 0 0 6360 Insurance 87 0 0 87 0 0 0 6380 Utilities 602 0 0 602 0 0 0 6412 Rent 243 0 0 243 0 0 0 6494 Depreciation 2 0 0 2 0 0 0 49611 Municipal liquor 0 0 1 0 1 1 (88 -8% 49721 Golf course 0 0 304 0 304 313 8 3% 49851 E B H C 0 0 2 0 2 2 28 1% 49141 Water utility 0 0 1 0 1 1 (66, 778) -4% 49251 Sanitary sewer 0 0 3 0 3 2 (88 -3% 49411 Storm drainage 0 0 1,162, 957 0 1,162, 957 1,123, 636 (39, 321) -3% 49311 Recycling and refuse 0 0 265 0 265 257 (8 -3% 49571 Street light utility 0 0 182 0 182 191 9 5% -------------- - - - - -- -------------- - - - - -- --------------- - -- 6400 Total Operating Expenses 10 10 (245 -2% -------------- - - - - -- -------------- - - - - -- --------------- - -- 6450 Operating Income (Loss) 745 965 220 23% -------------- - - - - -- -------------- - - - - -- ------------------ Nonoperating Revenues (Expenses) 4610 Special assessments 0 34 0 0 34 18 (15 -81% 4300 Intergovernmental 0 0 0 0 0 0 0 4603 Interest earnings 0 243 0 0 243 406 163 40% 4606 Other revenue 0 11 0 0 11 27 15 58% 6621 Interest and fiscal charges 0 0 0 0 0 0 0 496 Gain (loss) on disposal of fixed assets 0 0 0 0 0 0 0 -------------- - - - - -- -------------- - - - - -- --------------- - -- 6500 Total Nonoperating Revenues (Expenses) 288 452 163 36% -------------- - - - - -- -------------- - - - - -- --------------- - -- 6600 Income (Loss) Before Contributions and Transfers 1 1 384 27% -------------- - - - - -- -------------- - - - - -- ------------ - - - - -- G:\Annual Audit Files \2008 Audit \Trial balances \government- wide \[TB- Gov'tWide- Bus.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Government -Wide - Business -type Activities December 31, 2008 Prior Year Variances Download Adjustments ------------ - - - - -- -- ------- - - - - -- ACCT Account Title Debit Credit Debit Credit Current Prior $ % ---- - - - - -- -------------------------------------------- - - - - -- ---- - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- -------------- - - - - -- -------------- - - - - -- ------------ - - - - -- ------- - - - - -- 4940 Capital contributions (2 0 2 0 0 0 0 4915 Transfers in 0 0 420 2 1 273 (1 -520% 6482 Transfers out 0 (420 0 420 0 0 0 -------------- - - - - -- -------------- - - - - -- --------------- - -- 6700 Change in Net Assets 2 1 (1 -61% 5000 Total net assets - January 1 0 50, 488, 485 196 19 50, 312,144 48, 620, 962 (1, 691,182) -3% 4950 Prior period adjustment 0 0 0 0 0 0 0 -------------- - - - - -- -------------- - - - - -- --------------- - -- 5510 Total net assets - January 1 as restated 50 48 (1 -3% ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- ------------ - - - - -- -------------- - - - - -- -------------- - - - - -- --------------- - -- 5900 Total net assets - December 31 68, 867, 462 122,125, 381 90, 416, 313 90,197, 673 53, 039, 279 50, 312,144 (2, 727,135) -5% ---- - - - - -- ---- - - - - -- ---- - - - - -- ---- - - - - -- ----- - - - - -- ----- - - - - -- ---- - - - - -- ---------- ---- - - - - -- ---- - - - - -- ---- - - - - -- ----- - - - - -- ----- - - - - -- ---- - - - - -- Net assets - Balance Sheet 53 50 Net assets - Rev /Exp Stmt. 53, 039, 279 50, 312,144 Difference 0 0 Total Assets - Liabilities 53 50 Total Net Assets 53, 039, 279 50, 312,144 Difference 0 0 -------------- - - - - -- -- -------------- - - - - -- -- ------------ - - - - -- -- ------- - - - - -- Debits Credits Difference Trial Balance Totals 90 90 218 Journal Entries Totals 90 90 218 Difference 0 0 JE Journal entry screen 90 90,197 - - - - - -- ---- - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- # ACCT Account Title Debit Credit 1 1310 Internal balance Cr 132 1 3670 Unrestricted D r 132 1 5000 Total net assets - January 1 Dr 132 To record consolidation of comp abs at 01/01/07 2 1310 Internal balance Dr 19 2 3670 Unrestricted Cr 19 2 5000 Total net assets - January 1 Cr 19 To record consolidation of garage at 01/01/07 3 1310 Internal balance Cr 63 3 3670 Unrestricted Dr 63 3 5000 Total net assets - January 1 Dr 63 To record consolidation of retirement at 01/01/07 4 49611 Municipal liquor Dr 1 4 49721 Golf course Dr 620 4 49851 EBHC Dr 2 4 49141 Water utility Dr 1 4 49251 Sanitary sewer Dr 493 4 49411 Storm drainage Dr 43 4 1310 Internal balance Cr 6 4 3670 Unrestricted D r 6 To record internal balance for comp ab fund 5 49611 Municipal liquor Dr 338 5 49721 Golf course Dr 2 5 49141 Water utility Dr 5 5 49251 Sanitary sewer Dr 9,584 5 49411 Storm drainage Dr 4 5 1310 Internal balance Cr 22 5 3670 Unrestricted Dr 22 To record internal balance for central garage fund 6 49611 Municipal liquor Dr 2 6 49851 EBHC Dr 5 6 49721 Golf course Dr 570 6 49251 Sanitary sewer Dr 1 6 49141 Water utility Dr 572 6 49411 Storm drainage Dr 2 6 1310 Internal balance Cr 13 6 3670 Unrestricted D r 13 To record internal balance for retirement fund JE Journal entry screen 90 90,197 - - - - - -- ---- - - - - -- -- ------------------------------------------------------- - - - - -- - - -- ------------- - - - - -- -- ------------------- 4 6100 Personal services Cr 2 4 6200 Supplies Cr 339 4 6300 Other services Cr 4 4 6360 Insurance Cr 87 4 6380 Utilities Cr 602 4 6412 Rent Cr 243 4 6494 Depreciation Cr 2,561 4 5500 Cost of sales Cr 0 4 49611 Municipal liquor Dr 1 4 49721 Golf course Dr 301 4 49851 E B H C Dr 2 4 49141 Water utility Dr 1 4 49251 Sanitary sewer Dr 3 4 49411 Storm drainage Dr 1 4 49311 Recycling and refuse Dr 265 4 49571 Street light utility Dr 182 To reallocate expenditures 9 1800 Accumulated depreciation Dr 34 9 1710 Land Cr 3 9 1715 Land improvements Cr 393 9 1720 Buildings and structures Cr 17,686 9 1755 Machinery and equipment Cr 724 9 1735 Mains and lines Cr 52 9 1799 Construction in progress Cr 3 9 1810 Nondepreciable Dr 6,367 9 1820 Depreciable Dr 36 To covert capital assets gross to net 10 4940 Capital contributions Dr 2,113,400 10 4915 Transfers in Cr 2 To reclass transfers from Govt'al activities for contributed /transferred /additions as 11 4915 Transfers in Dr 420 11 6482 Transfers out Cr 420 To eliminate propritary transfers #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) ------------------------------------------------------- - - - - -- ------------- - - - - -- --------------- - - -- 90,416, 313 90,197, 673 ----- - - - - -- ----- - - - - -- ----------- ----- - - - - -- ALLOCATION OF REVENUE TO FUNCTIONS Intergovernmental Miscellaneous Net Property Tax Franchise Lodging Special Licenses and Charges for Fines and Interest Gain on Transfers GOVERNMENTAL ACTIVITIES: Taxes Increments Taxes Taxes Assessments Permits Operating Capital Services Forfeits Earnings Operations Capital Contr sale of assets in (out) Total General Government 643,934 277,763 100 0 175 193,166 0 1,115,138 Public Safety 365,973 776,508 0 70,763 302,986 40,358 0 1,556,588 Public Works 2,094,683 0 90,000 611,373 686 126,803 0 2,923,545 Community Services 0 0 0 0 0 0 0 Parks and Recreation 0 0 0 689,780 64,299 0 754,079 Economic Development 0 137,276 0 0 24,435 0 161,711 Nondepartmental 0 0 Administrative services reimbuursement 0 0 Interest on long -tem debt 0 0 General Revenues Property taxes 12,458,724 12,458,724 Tax increments 2,912,773 2,912,773 Franchise fees 0 Lodging taxes 619,962 619,962 Grants and contributions not restricted to specific programs 607,073 607,073 Unrestricted investment earnings 903,939 903,939 Gain on disposal of capital assets 73,036 73,036 Other revenue 0 Transfers (1,693,225) (1,693,225) Totals - Governmental Activities 12,458,724 2,912,773 643,934 619,962 2,094,683 643,736 1,610,957 611,373 761,404 302,986 903,939 449,061 0 73,036 (1,693,225) 22,393,343 22,528,343 BUSINESS -TYPE ACTIVITIES: Municipal Liquor 1,492,644 0 1,492,644 Golf Course 253,824 0 253,824 Earle Brown Heritage Center 1,959,628 0 1,959,628 Water Utility 2,003,633 0 2,003,633 Sanitary Sewer 3,264,649 0 3,264,649 Storm Sewer 1,553,236 0 1,553,236 Recycling and Refuse 259,774 0 259,774 Street Light Utility 250,260 0 250,260 Totals - Business -Type Activities 11,037,648 0 11,037,648