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Home My WebLink AboutTBs - Major Funds G:\Annual Audit Files \2008 Audit \Trial balances \major \[TB- GEN.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Assets and Other Debits 1095 Cash and investments 8,178,381 0 0 0 8,178,381 8,317,017 (138,636) -2% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 93,243 11,443 0 0 81,800 56,929 24,871 44% 1255 Current taxes receivable 108,166 0 0 0 108,166 96,938 11,228 12% 1265 Delinquent taxes receivable 401,525 0 0 0 401,525 349,897 51,628 15% 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 40,992 0 0 0 40,992 24,828 16,164 65% 1445 Inventory 21,105 0 0 0 21,105 26,604 (5,499) -21% 1500 Prepaid expenses 890 0 0 0 890 700 190 27% 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 108,000 0 108,000 161,000 (53,000) -33% 1900 Total Assets 8,940,859 9,033,913 (93,054) -1% Liabilities and Fund Balance Liabilities 2010 Accounts payable 63,754 318,747 0 0 254,993 239,937 (15,056) -6% 2330 Deposits payable 0 875 0 0 875 2,225 1,350 61% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 6,489 0 0 6,489 3,752 (2,737) -73% 2100 Accrued salaries and wages 0 425,539 0 0 425,539 326,828 (98,711) -30% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 401,525 0 0 401,525 357,757 (43,768) -12% Liabilities payable from restricted assets: 2335 Deposits payable 0 0 0 108,000 108,000 161,000 53,000 33% 2900 Total Liabilities 1,197,421 1,091,499 (105,922) -10% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 890 890 700 (190) -27% 3555 Res. - Inventories 0 0 0 21,105 21,105 26,604 5,499 21% 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 21,995 27,304 0 0% Unreserved 3610 Designated for working capital 0 7,717,042 0 4,401 7,721,443 7,915,110 (193,667) -2% 3650 Total designated 7,721,443 7,915,110 (193,667) -2% 3660 Undesignated 0 225,371 26,395 0 198,976 0 198,976 100% Net change to fund balance (198,976) (198,976) 3675 Total undesignated 0 0 0 3501 Total Fund Balance 7,743,438 7,942,414 (188,358) -2% 3990 Total Liabilities and Fund Balance 8,940,859 9,033,913 (93,054) -1% G:\Annual Audit Files \2008 Audit \Trial balances \major \[TB- GEN.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues Taxes: 4050 Property taxes 0 10,811,528 0 0 10,811,528 10,498,537 312,991 3% 11,233,679 (422,151) -4% 4051 MVHC 0 543,128 0 0 543,128 573,464 (30,336) -5% 0 543,128 4154 Penalties and interest 0 20,883 0 0 20,883 16,015 4,868 30% 0 20,883 4100 Total taxes 11,375,539 11,088,016 287,523 3% 11,233,679 141,860 1% 4161 Lodging tax 0 619,962 0 0 619,962 706,930 (86,968) -12% 665,000 (45,038) -7% Special assessments: 4601 Current and delinquent 0 0 0 0 0 0 0 0 0 4602 Penalties and interest 0 0 0 0 0 0 0 0 0 4610 Total special assessments 0 0 0 0 0 Licenses and permits: 4201 Liquor and beer 0 76,370 0 0 76,370 68,504 7,866 11% 83,000 (6,630) -8% 4203 Garbage licenses 0 3,030 0 0 3,030 3,120 (90) -3% 3,070 (40) -1% 4204 Cigarette licenses 0 3,838 0 0 3,838 2,288 1,550 68% 3,150 688 22% 4205 Rental dwelling permits 0 181,559 0 0 181,559 115,512 66,047 57% 175,000 6,559 4% 4206 Taxicab licenses 0 0 0 0 0 0 0 0 0 4207 Mechanical licenses 0 5,930 0 0 5,930 5,918 12 0% 3,300 2,630 80% 4208 Pawn shop licenses 0 0 0 0 0 0 0 0 0 4209 Service station licenses 0 2,313 0 0 2,313 1,915 398 21% 2,490 (177) -7% 4210 Vehicle dealer licenses 0 1,250 0 0 1,250 1,688 (438) -26% 1,500 (250) -17% 4211 Bowling licenses 0 720 0 0 720 720 0 0% 720 0 0% 4212 Amusement licenses 0 830 0 0 830 1,040 (210) -20% 1,000 (170) -17% 4221 Sign permits 0 2,910 0 0 2,910 5,040 (2,130) -42% 2,500 410 16% 4222 Building permits 0 211,462 0 0 211,462 333,715 (122,253) -37% 300,000 (88,538) -30% 4223 Mechanical permits 0 52,898 0 0 52,898 58,031 (5,133) -9% 70,000 (17,102) -24% 4224 Sewer and water permits 0 831 0 0 831 1,921 (1,090) -57% 1,000 (169) -17% 4225 Plumbing permits 0 45,766 0 0 45,766 25,041 20,725 83% 30,000 15,766 53% 4226 ROW permits 0 4,080 0 0 4,080 50 4,030 8060% 1,000 3,080 308% 4227 Electrical Permits 0 45,306 0 0 45,306 38,735 6,571 17% 40,000 5,306 13% 4228 Miscellaneous licenses and permits 0 4,643 0 0 4,643 9,918 (5,275) -53% 6,115 (1,472) -24% 4200 Total licenses and permits 643,736 673,156 (29,420) -4% 723,845 (80,109) -11% Intergovernmental Federal 4320 Other federal grants 0 1,798 0 0 1,798 1,646 152 9% 0 1,798 State: 4341 Local government aid 0 572,708 0 0 572,708 1,229,388 (656,680) -53% 1,113,243 (540,535) -49% 4343 Street maintenance aid 0 0 0 0 0 0 0 0 0 4345 Fireperson pension aid 0 117,983 0 0 117,983 139,441 (21,458) -15% 160,000 (42,017) -26% 4346 Police pension aid 0 290,161 0 0 290,161 306,753 (16,592) -5% 283,000 7,161 3% 4347 PERA aid 0 34,365 0 0 34,365 34,365 0 0% 34,365 0 0% 4349 Low income housing aid 0 0 0 0 0 0 0 0 0 4351 E -911 phone service 0 0 0 0 0 0 0 0 0 4352 Police training 0 16,422 0 0 16,422 17,687 (1,265) -7% 0 16,422 Local: 4359 Miscellaneous grants 0 78,835 0 0 78,835 68,351 10,484 15% 61,400 17,435 28% 4300 Total intergovernmental 1,112,272 1,797,631 (685,359) -38% 1,652,008 (539,736) -33% Charges for services: 4400 General government charges 0 27,964 0 0 27,964 37,426 (9,462) -25% 33,125 (5,161) -16% 4420 Public safety charges 0 42,070 0 0 42,070 24,828 17,242 69% 15,600 26,470 170% 4430 Public works charges 0 0 0 0 0 0 0 0 0 4450 Community development charges 0 1,590 0 0 1,590 0 1,590 100% 0 1,590 4470 Recreation fees 0 316,564 0 0 316,564 296,431 20,133 7% 306,229 10,335 3% 4480 Community Center fees 62 360,875 0 0 360,813 334,615 26,198 8% 339,150 21,663 6% 4499 Total charges for services 749,001 693,300 55,701 8% 694,104 54,897 8% G:\Annual Audit Files \2008 Audit \Trial balances \major \[TB- GEN.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % 4500 Fines and forfeits 0 302,986 0 0 302,986 291,423 11,563 4% 248,000 54,986 22% Miscellaneous: 4603 Investment earnings 0 149,484 0 0 149,484 256,581 (107,097) -42% 185,000 (35,516) -19% 4606 Other 0 74,164 0 0 74,164 81,884 (7,720) -9% 97,200 (23,036) -24% 4600 Total miscellaneous 223,648 338,465 (114,817) -34% 282,200 (58,552) -21% 4001 Total Revenues 15,027,144 15,588,921 (561,777) -4% 15,498,836 (471,692) -3% Expenditures General government: Mayor and council Current 41111 Personal services 48,312 0 0 0 48,312 47,326 (986) -2% 52,864 4,552 9% 41112 Materials and supplies 148 0 0 0 148 1,862 1,714 92% 600 452 75% 41113 Services and other charges 77,374 0 0 0 77,374 71,732 (5,642) -8% 80,836 3,462 4% 41110 Total mayor and council 0 0 0 0 125,834 120,920 (4,914) -4% 134,300 8,466 6% City manager Current: 41321 Personal services 256,471 0 0 0 256,471 229,384 (27,087) -12% 248,458 (8,013) -3% 41322 Materials and supplies 236 0 0 0 236 2,323 2,087 90% 1,300 1,064 82% 41323 Services and other charges 7,725 0 0 0 7,725 8,689 964 11% 8,175 450 6% 41320 Total city manager 0 0 0 0 264,432 240,396 (24,036) -10% 257,933 (6,499) -3% City clerk Current: 41431 Personal services 133,477 0 0 0 133,477 83,551 (49,926) -60% 135,775 2,298 2% 41432 Materials and supplies 369 0 1 0 370 1,086 716 66% 300 (70) -23% 41433 Services and other charges 9,569 0 0 0 9,569 4,596 (4,973) -108% 7,600 (1,969) -26% 41430 Total city clerk 0 0 0 0 143,416 89,233 (54,183) -61% 143,675 259 0% Human Resources Current: 41811 Personal services 227,738 0 0 0 227,738 140,751 (86,987) -62% 232,824 5,086 2% 41812 Materials and supplies 724 0 0 0 724 2,280 1,556 68% 1,900 1,176 62% 41813 Services and other charges 22,567 0 0 0 22,567 23,480 913 4% 32,900 10,333 31% 41810 Total human resources 0 0 0 0 251,029 166,511 (84,518) -51% 267,624 16,595 6% Total administrative offices Current: 41331 Personal services 617,686 453,686 (164,000) -36% 617,057 (629) 0% 41332 Materials and supplies 1,330 5,689 4,359 77% 3,500 2,170 62% 41333 Services and other charges 39,861 36,765 (3,096) -8% 48,675 8,814 18% 41330 Total administrative 658,877 496,140 (162,737) -33% 669,232 10,355 2% Elections and voter registration: Current: 41411 Personal services 51,828 0 0 0 51,828 58,749 6,921 12% 61,107 9,279 15% 41412 Materials and supplies 2,608 0 0 0 2,608 0 (2,608) 100% 3,000 392 13% 41413 Services and other charges 34,872 0 0 0 34,872 3,733 (31,139) -834% 35,036 164 0% 41410 Total elections 0 0 0 0 89,308 62,482 (26,826) -43% 99,143 9,835 10% Assessor's office Current 41551 Personal services 248,903 0 0 0 248,903 242,186 (6,717) -3% 258,218 9,315 4% 41552 Materials and supplies 4,738 0 0 0 4,738 2,118 (2,620) -124% 5,175 437 8% 41553 Services and other charges 42,114 0 0 0 42,114 40,795 (1,319) -3% 43,995 1,881 4% 41550 Total assessing 0 0 0 0 295,755 285,099 (10,656) -4% 307,388 11,633 4% G:\Annual Audit Files \2008 Audit \Trial balances \major \[TB- GEN.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Finance Current 41521 Personal services 434,969 0 0 0 434,969 447,495 12,526 3% 446,325 11,356 3% 41522 Materials and supplies 3,465 0 0 0 3,465 5,023 1,558 31% 4,050 585 14% 41523 Services and other charges 10,034 0 0 0 10,034 9,048 (986) -11% 12,800 2,766 22% 41520 Total finance 0 0 0 0 448,468 461,566 13,098 3% 463,175 14,707 3% Legal Current 41611 Personal services 0 0 0 0 0 0 0 0 0 41612 Materials and supplies 0 0 0 0 0 0 0 0 0 41613 Services and other charges 461,454 0 0 0 461,454 373,757 (87,697) -23% 325,000 (136,454) -42% 41610 Total legal 0 0 0 0 461,454 373,757 (87,697) -23% 325,000 (136,454) -42% Government buildings Current 41941 Personal services 289,388 0 0 0 289,388 242,209 (47,179) -19% 286,514 (2,874) -1% 41942 Materials and supplies 89,103 0 0 0 89,103 71,628 (17,475) -24% 93,150 4,047 4% 41943 Services and other charges 504,216 0 0 0 504,216 407,719 (96,497) -24% 360,521 (143,695) -40% 41940 Total government buildings 0 0 0 0 882,707 721,556 (161,151) -22% 740,185 (142,522) -19% Information technology: Current: 41921 Personal services 194,002 0 0 0 194,002 187,119 (6,883) -4% 192,815 (1,187) -1% 41922 Materials and supplies 8,918 0 0 0 8,918 10,778 1,860 17% 18,000 9,082 50% 41923 Services and other charges 142,888 0 0 0 142,888 151,526 8,638 6% 162,952 20,064 12% 41920 Total information technology 0 0 0 0 345,808 349,423 3,615 1% 373,767 27,959 7% 41100 Total general government 3,308,211 2,870,943 (437,268) -15% 3,112,190 (196,021) -6% Public safety Police administration Current 42111 Personal services 193,969 0 0 0 193,969 242,246 48,277 20% 198,725 4,756 2% 42112 Materials and supplies 4,144 0 0 0 4,144 1,250 (2,894) - 232% 4,155 11 0% 42113 Services and other charges 58,694 0 0 0 58,694 51,181 (7,513) -15% 50,036 (8,658) -17% 42110 Total police administration 0 0 0 0 256,807 294,677 37,870 13% 252,916 (3,891) -2% Police investigations Current 42121 Personal services 677,089 0 0 0 677,089 823,351 146,262 18% 723,622 46,533 6% 42122 Materials and supplies 7,746 0 0 0 7,746 10,960 3,214 29% 9,915 2,169 22% 42123 Services and other charges 19,816 0 0 0 19,816 21,450 1,634 8% 18,794 (1,022) -5% 42120 Total police investigations 0 0 0 0 704,651 855,761 151,110 18% 752,331 47,680 6% Police patrol Current 42131 Personal services 3,563,626 0 0 0 3,563,626 3,141,872 (421,754) -13% 3,526,708 (36,918) -1% 42132 Materials and supplies 74,907 0 0 0 74,907 51,262 (23,645) -46% 72,867 (2,040) -3% 42133 Services and other charges 466,942 0 0 0 466,942 442,620 (24,322) -5% 423,855 (43,087) -10% 42130 Total police patrol 0 0 0 0 4,105,475 3,635,754 (469,721) -13% 4,023,430 (82,045) -2% Police support services: Current: 42151 Personal services 659,735 0 0 0 659,735 618,051 (41,684) -7% 672,425 12,690 2% 42152 Materials and supplies 16,976 0 0 0 16,976 17,699 723 4% 18,057 1,081 6% 42153 Services and other charges 204,165 0 0 0 204,165 216,893 12,728 6% 273,182 69,017 25% 42150 Total police support services 0 0 0 0 880,876 852,643 (28,233) -3% 963,664 82,788 9% G:\Annual Audit Files \2008 Audit \Trial balances \major \[TB- GEN.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Police buildings Current 42171 Personal services 57,067 0 0 0 57,067 50,813 (6,254) -12% 51,460 (5,607) -11% 42172 Materials and supplies 7,665 0 0 0 7,665 13,486 5,821 43% 19,100 11,435 60% 42173 Services and other charges 136,807 0 0 0 136,807 133,375 (3,432) -3% 109,200 (27,607) -25% 42170 Total police buildings 0 0 0 0 201,539 197,674 (3,865) -2% 179,760 (21,779) -12% Total police protection Current 42181 Personal services 5,151,486 4,876,333 (275,153) -6% 5,172,940 21,454 0% 42182 Materials and supplies 111,438 94,657 (16,781) -18% 124,094 12,656 10% 42183 Services and other charges 886,424 865,519 (20,905) -2% 875,067 (11,357) -1% 42180 Total police protection 6,149,348 5,836,509 (312,839) -5% 6,172,101 22,753 0% Fire protection: Current: 42211 Personal services 514,825 0 0 0 514,825 521,653 6,828 1 % 551,563 36,738 7% 42212 Materials and supplies 66,839 0 0 0 66,839 81,048 14,209 18% 85,600 18,761 22% 42213 Services and other charges 237,631 0 0 0 237,631 269,311 31,680 12% 278,312 40,681 15% 42210 Total fire protection 0 0 0 0 819,295 872,012 52,717 6% 915,475 96,180 11% Planning Current 41911 Personal services 150,426 0 0 0 150,426 147,619 (2,807) -2% 152,183 1,757 1 % 41912 Materials and supplies 971 0 0 0 971 29 (942) - 3248% 1,250 279 22% 41913 Services and other charges 57,654 0 0 0 57,654 4,011 (53,643) - 1337% 44,540 (13,114) -29% 41910 Total planning 0 0 0 0 209,051 151,659 (57,392) -38% 197,973 (11,078) -6% Building inspection Current 42411 Personal services 270,451 0 0 0 270,451 275,348 4,897 2% 300,327 29,876 10% 42412 Materials and supplies 1,222 0 0 0 1,222 2,407 1,185 49% 2,800 1,578 56% 42413 Services and other charges 71,786 0 0 0 71,786 96,034 24,248 25% 80,713 8,927 11% 42410 Total building inspection 0 0 0 0 343,459 373,789 30,330 8% 383,840 40,381 11% Code enforcement Current 42421 Personal services 142,651 0 0 0 142,651 56,242 (86,409) - 154% 142,050 (601) 0% 42422 Materials and supplies 644 0 0 0 644 7,749 7,105 92% 750 106 14% 42423 Services and other charges 11,860 0 0 0 11,860 1,783 (10,077) - 565% 6,605 (5,255) -80% 42420 Total code enforcement 0 0 0 0 155,155 65,774 (89,381) - 136% 149,405 (5,750) -4% Total protective inspection Current 42451 Personal services 563,528 479,209 (84,319) -18% 594,560 31,032 5% 42452 Materials and supplies 2,837 10,185 7,348 72% 4,800 1,963 41% 42453 Services and other charges 141,300 101,828 (39,472) -39% 131,858 (9,442) -7% 42450 Total protective inspection 707,665 591,222 (116,443) -20% 731,218 23,553 3% Emergency preparedness: Current: 42511 Personal services 61,490 0 0 0 61,490 48,782 (12,708) -26% 58,390 (3,100) -5% 42512 Materials and supplies 21,253 0 0 0 21,253 494 (20,759) - 4202% 22,400 1,147 5% 42513 Services and other charges 4,319 0 0 0 4,319 3,886 (433) -11% 6,240 1,921 31% 42510 Total emergency preparedness 0 0 0 0 87,062 53,162 (33,900) -64% 87,030 (32) 0% 42100 Total public safety 7,763,370 7,352,905 (410,465) -6% 7,905,824 142,454 2% G:\Annual Audit Files \2008 Audit \Trial balances \major \[TB- GEN.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Public works: Engineering department: Current: 43111 Personal services 513,925 0 0 0 513,925 533,907 19,982 4% 509,486 (4,439) -1% 43112 Materials and supplies 3,562 0 0 0 3,562 9,904 6,342 64% 6,340 2,778 44% 43113 Services and other charges 53,003 0 0 0 53,003 40,089 (12,914) -32% 49,080 (3,923) -8% 43110 Total engineering department 0 0 0 0 570,490 583,900 13,410 2% 564,906 (5,584) -1% Streets: Current: 43221 Personal services 599,550 0 0 0 599,550 582,312 (17,238) -3% 609,012 9,462 2% 43222 Materials and supplies 107,288 0 0 0 107,288 78,683 (28,605) -36% 113,100 5,812 5% 43223 Services and other charges 500,584 0 0 0 500,584 542,186 41,602 8% 529,760 29,176 6% 43220 Total streets 0 0 0 0 1,207,422 1,203,181 (4,241) 0% 1,251,872 44,450 4% Traffic signals Current 43231 Personal services 140,978 0 0 0 140,978 132,078 (8,900) -7% 139,446 (1,532) -1% 43232 Materials and supplies 29,601 0 0 0 29,601 26,584 (3,017) -11% 29,200 (401) -1% 43233 Services and other charges 21,467 0 0 0 21,467 21,642 175 1 % 23,800 2,333 10% 43230 Total traffic signals 0 0 0 0 192,046 180,304 (11,742) -7% 192,446 400 0% Street department: Current: 43251 Personal services 740,528 714,390 (26,138) -4% 748,458 7,930 1 % 43252 Materials and supplies 136,889 105,267 (31,622) -30% 142,300 5,411 4% 43253 Services and other charges 522,051 563,828 41,777 7% 553,560 31,509 6% 43250 Total street department 1,399,468 1,383,485 (15,983) -1% 1,444,318 44,850 3% 43100 Total public works 1,969,958 1,967,385 (2,573) 0% 2,009,224 39,266 2% Community services: Social services Current 44111 Personal services 0 0 0 0 0 0 0 0 0 44112 Materials and supplies 0 0 0 0 0 0 0 0 0 44113 Services and other charges 72,893 0 0 0 72,893 74,389 1,496 2% 73,019 126 0% 44110 Total social services 0 0 0 0 72,893 74,389 1,496 2% 73,019 126 0% Civic events Current 453111 Personal services 0 0 0 0 0 0 0 0 0 453112 Materials and supplies 0 0 0 0 0 0 0 0 0 453113 Services and other charges 0 0 0 0 0 0 0 5,000 5,000 100% 45311 Total civic events 0 0 0 0 0 0 0 5,000 5,000 100% 44100 Total community services 72,893 74,389 1,496 2% 78,019 5,126 7% Parks and recreation Administration Current 45011 Personal services 165,538 0 0 0 165,538 167,542 2,004 1 % 171,318 5,780 3% 45012 Materials and supplies 925 0 0 0 925 0 (925) 100% 1,100 175 16% 45013 Services and other charges 4,816 0 0 0 4,816 5,152 336 7% 5,790 974 17% 45010 Total administration 0 0 0 0 171,279 172,694 1,415 1% 178,208 6,929 4% G:\Annual Audit Files \2008 Audit \Trial balances \major \[TB- GEN.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Recreation Programs Current 45021 Personal services 453,552 0 1 0 453,553 435,955 (17,598) -4% 435,145 (18,408) -4% 45022 Materials and supplies 40,974 0 0 0 40,974 40,511 (463) -1% 34,328 (6,646) -19% 45028 Cost of goods sold to public 36,666 0 0 0 36,666 21,174 (15,492) -73% 14,046 (22,620) -161% 45023 Services and other charges 197,963 7,692 0 0 190,271 183,394 (6,877) -4% 180,970 (9,301) -5% 45020 Total recreation programs 721,464 681,034 (40,430) -6% 664,489 (56,975) -9% Community center Current 451221 Personal services 432,609 0 0 0 432,609 432,702 93 0% 436,035 3,426 1 % 451222 Materials and supplies 19,227 0 0 0 19,227 6,562 (12,665) - 193% 36,000 16,773 47% 451223 Services and other charges 95,597 0 0 0 95,597 79,661 (15,936) -20% 75,750 (19,847) -26% 45122 Total community center 0 0 0 0 547,433 518,925 (28,508) -5% 547,785 352 0% Parks department: Current: 45211 Personal services 464,109 0 0 0 464,109 463,760 (349) 0% 490,171 26,062 5% 45212 Materials and supplies 58,852 0 0 0 58,852 57,721 (1,131) -2% 74,015 15,163 20% 45213 Services and other charges 251,257 0 0 0 251,257 285,000 33,743 12% 267,035 15,778 6% 45210 Total parks department 0 0 0 0 774,218 806,481 32,263 4% 831,221 57,003 7% Forestry Current 45241 Personal services 66,952 0 0 0 66,952 65,439 (1,513) -2% 67,832 880 1 % 45242 Materials and supplies 285 0 0 0 285 2,375 2,090 88% 2,675 2,390 89% 45243 Services and other charges 30,104 0 0 0 30,104 24,145 (5,959) -25% 30,724 620 2% 45240 Total forestry 0 0 0 0 97,341 91,959 (5,382) -6% 101,231 3,890 4% Park maintenance Current 45251 Personal services 531,061 529,199 (1,862) 0% 558,003 26,942 5% 45252 Materials and supplies 59,137 60,096 959 2% 76,690 17,553 23% 45253 Services and other charges 281,361 309,145 27,784 9% 297,759 16,398 6% 45250 Total park maintenance 871,559 898,440 26,881 3% 932,452 60,893 7% 45200 Total parks and recreation 2,311,735 2,271,093 (40,642) -2% 2,322,934 11,199 0% Economic development: Convention bureau Current 45311 Personal services 0 0 0 0 0 0 0 0 0 45312 Materials and supplies 0 0 0 0 0 0 0 0 0 45313 Services and other charges 296,332 0 0 0 296,332 335,729 39,397 12% 315,875 19,543 6% 45310 Total convention bureau 0 0 0 0 296,332 335,729 39,397 12% 315,875 19,543 6% 45300 Total economic development 296,332 335,729 39,397 12% 315,875 19,543 6% Capital outlay General government 41325 Capital outlay - city manager 0 0 0 0 0 0 0 0 0 41415 Capital outlay - elections 0 0 0 0 0 0 0 0 0 41555 Capital outlay - assessing 0 0 0 0 0 0 0 0 0 41525 Capital outlay - finance 0 0 0 0 0 0 0 0 0 41945 Capital outlay - gov't buildings 0 0 0 0 0 112,283 112,283 100% 0 0 41925 Capital outlay - info tech 0 0 0 0 0 0 0 0 0 41105 Total general government 0 112,283 112,283 100% 0 0 G:\Annual Audit Files \2008 Audit \Trial balances \major \[TB- GEN.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Public safet 42115 Capital outlay - police admin 0 0 0 0 0 0 0 0 0 42125 Capital outlay - police invest 0 0 0 0 0 0 0 0 0 42135 Capital outlay - police patrol 0 0 0 0 0 0 0 0 0 42155 Capital outlay - police supp svcs 0 0 0 0 0 4,636 4,636 100% 0 0 42175 Capital outlay - police buildings 0 0 0 0 0 1,933 1,933 100% 0 0 42185 Capital outlay - total police prote 0 6,569 6,569 0 0 42215 Capital outlay - fire protection 0 0 0 0 0 0 0 0 0 41915 Capital outlay - planning and zoning 0 0 0 0 0 0 0 0 0 42415 Capital outlay - building inspection 0 0 0 0 0 0 0 0 0 42425 Capital outlay - code enforcement 0 0 0 0 0 0 0 0 0 42515 Capital outlay - emergency preparedness 0 0 0 0 0 0 0 0 0 42105 Total public safety 0 6,569 6,569 100% 0 0 Public works 43115 Capital outlay - engineering department 0 0 0 0 0 0 0 0 0 43225 Capital outlay - street department 0 0 0 0 0 0 0 0 0 43105 Total public works 0 0 0 0 0 Parks and recreation 45015 Capital outlay - adminsitration 0 0 0 0 0 0 0 0 0 451115 Capital outlay - adult programs 0 0 0 0 0 0 0 0 0 451125 Capital outlay - teen programs 0 0 0 0 0 0 0 0 0 451135 Capital outlay - youth programs 0 0 0 0 0 0 0 0 0 451195 Capital outlay - general programs 0 0 0 0 0 0 0 0 0 451225 Capital outlay - community center 0 0 0 0 0 12,883 12,883 100% 0 0 45215 Capital outlay - park maintenance 0 0 0 0 0 9,537 9,537 100% 0 0 45245 Capital outlay - forestry 0 0 0 0 0 0 0 0 0 45255 Capital outlay - total park maintenance 0 9,537 9,537 0 0 45205 Total parks and recreation 0 22,420 22,420 100% 0 0 49005 Total capital outlay 0 141,272 141,272 100% 0 0 Nondepartmental: Expenditures not charges to departments: Current: 48141 Personal services 2,093 0 0 0 2,093 53,432 51,339 96% 0 (2,093) 48142 Materials and supplies 20,608 0 0 0 20,608 18,910 (1,698) -9% 18,500 (2,108) -11% 48143 Services and other charges 278,695 0 0 0 278,695 282,506 3,811 1 % 446,270 167,575 38% 48140 Total nondepartmental 0 0 0 0 301,396 354,848 53,452 15% 464,770 163,374 35% 45500 Total Expenditures 16,023,895 15,368,564 (655,331) -4% 16,208,836 184,941 1% Revenues Over (Under) Expenditures (996,751) 220,357 (1,217,108) - 552% (710,000) (286,751) 40% G:\Annual Audit Files \2008 Audit \Trial balances \major \[TB- GEN.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Revenue Fund 10100 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Other Financing Sources (Uses) 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4910 Transfers in - administrative services reimbursed 0 802,775 0 0 802,775 744,590 58,185 8% 760,000 (42,775) -6% 4915 Transfers in - from other funds 0 0 0 0 0 0 0 20,000 20,000 100% 6482 Transfers out 5,000 0 0 0 (5,000) (531,723) 526,723 -99% (70,000) (65,000) 93% 6485 Transfers out - general fund equity 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 797,775 212,867 584,908 275% 710,000 87,775 12% Net increase (decrease) in fund balance (198,976) 433,224 (632,200) - 146% 0 (198,976) 5000 Fund Balance- January 1 0 0 0 0 7,942,414 7,509,190 433,224 6% 7,942,414 0 0% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 7,942,414 7,509,190 433,224 6% 7 0 0% 5900 Fund Balance- December 31 24,944,703 24,944,704 134,397 134,396 7,743,438 7,942,414 (198,976) -3% 7,942,414 (198,976) -3% Fund Balance - Balance Sheet 7,743,438 7,942,414 Fund Balance - Rev /Exp Stmt. 7,743,438 7,942,414 Difference 0 0 Total Assets 8,940,859 9,033,913 Total Liabilities + Fund Bal. 8,940,859 9,033,913 Difference 0 0 Debits Credits Difference Trial Balance Totals 134,397 134,396 1 Journal Entries Totals 134,397 134,396 1 Difference 0 0 JE Journal Entry Screen 134 134 # ACCT Account Title Dr Debit Credit 45021 Personal services Dr 1 41432 Materials and supplies Dr 1 3610 Designated for working capital Cr 1 #VALUE! Cr #VALUE! Cr #VALUE! Cr 1097 Cash and investments Dr 108 2335 Deposits payable Cr 108 record deposits from 90300 -2320 3660 Undesignated Dr 890 3550 Res. - Prepaid expenses Cr 890 reserve for prepaids 3660 Undesignated Dr 21 3555 Res. - Inventories Cr 21 reserve for prepaids 3660 Undesignated Dr 4 3610 Designated for working capital Cr 4 reclass fund balance #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 134 1347396 G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBS- TIF3.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #3 Special Revenue Fund 27800 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Assets and Other Debits 1095 Cash and investments 10,746,426 0 0 0 10,746,426 12,754,462 (2,008,036) -16% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 2,728 0 0 0 2,728 6,464 (3,736) -58% 1265 Delinquent taxes receivable 27,320 0 0 0 27,320 9,143 18,177 199% 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 144,810 0 0 0 144,810 29,765 115,045 387% 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 1590 Asset held for resale 11,018,629 0 0 0 11,018,629 6,748,629 4,270,000 63% Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 21,939,913 19,548,463 2,391,450 12% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 11,832 0 0 11,832 61,122 49,290 81% 2060 Contracts payable 0 0 0 0 0 32,990 32,990 100% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 53,270 53,270 100% 2100 Accrued salaries and wages 0 0 0 0 0 621 621 100% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 11,045,949 0 0 11,045,949 6,757,772 (4,288,177) -63% 2900 Total Liabilities 11,057,781 6,905,775 (4,152,006) -60% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3570 Res. - Statutory housing oblig 0 0 0 3,520,235 3,520,235 3,234,327 (285,908) -9% 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 3,520,235 3,234,327 0 0% Unreserved 3630 Designated for economic development 0 0 0 7,361,897 7,361,897 9,408,361 (2,046,464) -22% 3640 Designated for stat housing oblig 0 0 0 0 0 0 0 3645 Designated for bonding covenants 0 0 0 0 0 0 0 3651 Total designated 7,361,897 9,408,361 (2,046,464) -22% 3660 Undesignated 0 12,642,688 10,882,132 0 1,760,556 0 1,760,556 100% Net change to fund balance (1,760,556) 0 (1,760,556) 3676 Total undesignated 0 0 0 3501 Total Fund Balance 10,882,132 12,642,688 (2,332,372) -18% 3990 Total Liabilities and Fund Balance 21,939,913 19,548,463 2,391,450 12% G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBS- TIF3.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #3 Special Revenue Fund 27800 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues Taxes: 4050 Property taxes & MVHC 0 0 0 0 0 0 0 0 0 4154 Penalties and interest 0 0 0 0 0 0 0 0 0 4161 Lodging tax 0 0 0 0 0 0 0 0 0 4100 Total taxes 0 0 0 0 0 4150 Tax increments 0 1,900,386 0 0 1,900,386 1,701,717 198,669 12% 1,890,991 9,395 0% 4151 MVHC 0 5,667 0 0 5,667 5,753 (86) -1% 0 5,667 4160 Total tax increments 1,906,053 1,707,470 198,583 12% 1,890,991 15,062 1% Special assessments: 4601 Special assessments 0 0 0 0 0 0 0 0 0 4602 Penalties and interest 0 0 0 0 0 0 0 0 0 4610 Total special assessments 0 0 0 0 0 Intergovernmental: State: 4341 Local government aid 0 0 0 0 0 0 0 0 0 4346 Police pension aid 0 0 0 0 0 0 0 0 0 4347 PERA aid 0 0 0 0 0 0 0 0 0 4345 Fireperson pension aid 0 0 0 0 0 0 0 0 0 4352 Police training 0 0 0 0 0 0 0 0 0 4351 E -911 phone service 0 0 0 0 0 0 0 0 0 4343 Street maintenance aid 0 0 0 0 0 0 0 0 0 4349 Low income housing aid 0 0 0 0 0 0 0 0 0 4359 Miscellaneous grants 0 115,046 0 0 115,046 58,602 56,444 96% 0 115,046 4300 Total intergovernmental 115,046 58,602 56,444 96% 0 115,046 Charges for services: 4400 General government charges 0 0 0 0 0 0 0 0 0 4420 Public safety charges 0 0 0 0 0 0 0 0 0 4430 Public works charges 0 0 0 0 0 0 0 0 0 4470 Recreation fees 0 0 0 0 0 0 0 0 0 4480 Community Center fees 0 0 0 0 0 0 0 0 0 4399 Total charges for services 0 0 0 0 0 4500 Fines and forfeits 0 0 0 0 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 272,709 0 0 272,709 737,462 (464,753) -63% 400,000 (127,291) -32% 4605 Change in fair value of investments 0 0 0 0 0 0 0 0 0 4606 Other 0 12,500 0 0 12,500 47,390 (34,890) -74% 0 12,500 4600 Total miscellaneous 285,209 784,852 (499,643) -64% 400,000 (114,791) -29% 4001 Total Revenues 2,306,308 2,550,924 (244,616) -10% 2,290,991 15,317 1% Expenditures Economic development Current 45301 Personal services 33,002 0 0 0 33,002 37,574 4,572 12% 0 (33,002) 45302 Materials and supplies 346 0 0 0 346 368 22 6% 0 (346) 45303 Services and other charges 7,097,155 0 0 78,989 7,018,166 4,985,519 (2,032,647) -41% 284,000 (6,734,166) - 2371% 45300 Total economic development 0 0 0 0 7,051,514 5,023,461 (2,028,053) -40% 284,000 (6,767,514) - 2383% 45305 Capital outlay 0 0 45,171 0 45,171 1,179,136 1,133,965 1 96% 0 (45,171) G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBS- TIF3.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #3 Special Revenue Fund 27800 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Debt service: 6601 Principal retirement 0 0 0 0 0 0 0 0 0 6611 Interest 0 0 0 0 0 0 0 0 0 6621 Fiscal agent fees 0 0 0 0 0 0 0 0 0 6631 Bond issuance costs 0 0 33,818 0 33,818 0 (33,818) 100% 0 (33,818) 6600 Total debt service 33,818 0 (33,818) 100% 0 (33,818) 45500 Total Expenditures 7,130,503 6,202,597 (927,906) -15% 284,000 (6,846,503) - 2411% Revenues Over (Under) Expenditures (4,824,195) (3,651,673) (1,172,522) 32% 2,006,991 (2,817,204) - 140% Other Financing Sources (Uses) 4931 Bond proceeds 0 4,335,000 0 0 4,335,000 0 4,335,000 100% 0 (4,335,000) 4933 Discount on bond proceeds 28,178 0 0 0 (28,178) 0 (28,178) 100% 0 28,178 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 1,243,183 0 0 0 (1,243,183) (4,433,310) 3,190,127 -72% (1,834,491) (591,308) 32% 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 3,063,639 (4,433,310) 7,496,949 - 169% (1,834,491) 4,898,130 - 267% Net increase (decrease) in fund balance (1,760,556) (8,084,983) 6,324,427 -78% 172,500 2,080,926 1206% 5000 Fund Balance- January 1 0 0 0 0 12,642,688 20,727,671 (8,084,983) -39% 20,727,671 (8,084,983) -39% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 12,642,688 20,727,671 (8,084,983) -39% 20,727,671 (8,084,983) -39% 5900 Fund Balance- December 31 30,341,777 30,341,777 10,961,121 10,961,121 10,882,132 12,642,688 (1,760,556) -14% 20,900,171 (10,018,039) -48% Fund Balance - Balance Sheet 10,882,132 12,642,688 Fund Balance - Rev /Exp Stmt. 10,882,132 12,642,688 Difference 0 0 Total Assets 21, 939, 913 19, 548,463 Total Liabilities + Fund Bal. 21,939,913 19,548,463 Difference 0 0 Debits Credits Difference Trial Balance Totals 10, 961,121 10, 961,121 0 Journal Entries Totals 10, 961,121 10, 961,121 0 Difference 0 0 JE Journal Entry Screen 10 10 # ACCT Account Title Dr Debit Credit 3660 Undesignated Cr 45303 Services and other charges Cr #VALUE! Cr 3660 Undesignated Dr 3 3570 Res. - Statutory housing oblig Cr 3 #VALUE! Cr #VALUE! Cr 45305 Capital outlay Dr 45 45303 Services and other charges Cr 45 all expenditures recorded as operating -this is for Regal Storm project that will be capitalized (contributed) to Storm fund in 2008 3660 Undesignated D r 7 3630 Designated for economic development Cr 7 #VALUE! Cr 6631 Bond issuance costs Dr 33 45303 Services and other charges Cr 33 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 10, 961,121 10, 961,121 G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBD- SABNDS.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Special Assessment Bonds Debt Service Fund 30100 -30400 December 31, 2008 30700 -31500 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Assets and Other Debits 1095 Cash and investments 2,807,597 0 0 0 2,807,597 3,018,165 (210,568) -7% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 116 0 0 0 116 258 (142) -55% 1265 Delinquent taxes receivable 16,036 0 0 0 16,036 16,910 (874) -5% 1270 Special assessments 4,050,704 0 0 0 4,050,704 2,345,621 1,705,083 73% 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 6,874,453 5,380,954 1,493,499 28% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 29,324 0 0 29,324 0 (29,324) 100% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 4,052,043 0 0 4,052,043 2,354,569 (1,697,474) -72% 2900 Total Liabilities 4,081,367 2,354,569 (1,726,798) -73% Fund balance Reserved for 3520 Res. - Debt service 0 3,026,385 233,299 0 2,793,086 3,026,385 (233,299) -8% 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 2,793,086 3,026,385 0 0% Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3650 Total designated 0 0 0 3660 Undesignated 0 0 0 233,299 233,299 0 233,299 100% Net change to fund balance (233,299) 0 (233,299) 3676 Total undesignated 0 0 0 3501 Total Fund Balance 2,793,086 3,026,385 (233,299) -8% 3990 Total Liabilities and Fund Balance 6,874,453 5,380,954 1,493,499 28% Revenues 4100 Property taxes 0 606 0 0 606 2,140 (1,534) -72% 0 606 4610 Special assessments 0 816,192 0 0 816,192 882,121 (65, 929) -7% 988,390 (172,198) -17% 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 4499 Charges for services 0 0 0 0 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 61,133 0 0 61,133 117,381 (56,248) -48% 77,400 (16,267) -21% 4606 Other 0 0 0 0 0 0 0 0 0 4001 Total Revenues 877,931 1,001,642 (123,711) -12% 1,065,790 (187,859) -18% G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBD- SABNDS.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Special Assessment Bonds Debt Service Fund 30100 -30400 December 31, 2008 30700 -31500 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Expenditures General obligaton: Debt service: 6601 Principal 980,000 0 0 0 980,000 900,000 (80,000) -9% 980,000 0 0% 6611 Interest 145,121 0 0 0 145,121 162,486 17,365 11% 145,122 1 0% 6621 Fiscal agent fees 37,562 0 0 28,575 8,987 10,998 2,011 18% 15,850 6,863 43% 6631 Bond issuance costs 0 0 28,574 0 28,574 0 (28,574) 100% 0 (28,574) 6600 Total debt service 1,162,682 1,073,484 (89,198) -8% 1,140,972 (21,710) -2% 45500 Total Expenditures 1,162,682 1,073,484 (89,198) -8% 1,140,972 (21,710) -2% Revenues Over (Under) Expenditures (284,751) (71,842) (212,909) 296% (75,182) (209,569) 279% Other Financing Sources (Uses) 4931 Bond proceeds 0 50,068 0 0 50,068 0 50,068 100% 0 (50,068) 4932 Premium on bonds 0 1,384 0 0 1,384 0 1,384 100% 0 (1,384) 4933 Discount on bonds 0 0 0 0 0 0 0 0 0 4915 Transfers in 310,542 310,542 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 51,452 0 51,452 100% 0 51,452 Net increase (decrease) in fund balance (233,299) (71,842) (161,457) 225% (75,182) (158,117) 210% 5000 Fund Balance- January 1 0 0 0 0 3,026,385 3,098,227 (71,842) -2% 3,026,385 0 0% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 3,026,385 3,098,227 (71,842) -2% 3,026,385 0 0% 5900 Fund Balance- December 31 8,347,678 8,347,677 261,873 261,874 2,793,086 3,026,385 (233,299) -8% 2,951,203 (158,117) -5% Fund Balance - Balance Sheet 2,793,086 3,026,385 Fund Balance - Rev /Exp Stmt. 2,793,086 3,026,385 Difference 0 0 Total Assets 6,874,453 5,380,954 Total Liabilities + Fund Bal. 6,874,453 5,380,954 Difference 0 0 Debits Credits Difference Trial Balance Totals 261,873 261,874 (1) Journal Entries Totals 261,873 261,874 (1) Difference 0 0 JE Journal Entry Screen 261 261 # ACCT Account Title Dr Debit Credit 6621 Fiscal agent fees Cr 1 correct for rounding 3660 Undesignated Cr 233 3520 Res. - Debt service Dr 233 reclass fund balance 6631 Bond issuance costs Dr 28 6621 Fiscal agent fees Cr 28 reclass issuance costs for 2008B #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr 261 2617874 G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBC- INFRA.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Infrastructure Construction Capital Project Fund 40700 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Assets and Other Debits 1095 Cash and investments 82,119 0 0 0 82,119 0 82,119 100% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 54,731 48,313 0 0 6,418 17,545 (11,127) -63% 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 125,725 0 0 0 125,725 1,017,639 (891,914) -88% 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 214,262 1,035,184 (820,922) -79% Liabilities and Fund Balance Liabilities 2010 Accounts payable 239,407 248,920 0 0 9,513 17,325 7,812 45% 2060 Contracts payable 0 359,167 0 0 359,167 238,346 (120,821) -51% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2260 Interfund payable 0 0 0 0 0 1,054,563 1,054,563 100% 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 122,564 0 0 122,564 1,015,378 892,814 88% 2900 Total Liabilities 491,244 2,325,612 1,834,368 79% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 426,125 426,125 334,218 (91,907) -27% 3510 Total reserved 426,125 334,218 (91,907) -27% Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 0 0 0 0 0 0 3652 Total designated 0 0 0 3660 Undesignated 1,290,427 0 426,126 0 (1,716,553) (1,624,646) (91,907) 6% Net change to fund balance 1,013,446 0 1,013,446 3677 Total undesignated (703,107) (1,624,646) 921,539 -57% 3501 Total Fund Balance (276,982) (1,290,428) 829,632 -64% 3990 Total Liabilities and Fund Balance 214,262 1,035,184 (820,922) -79% Revenues 4100 Taxes 0 0 0 0 0 0 0 0 0 4610 Special assessments 0 472,956 0 0 472,956 482,292 (9,336) -2% 400,000 72,956 18% 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 4499 Charges for services 0 0 0 0 0 0 0 0 0 4603 Investment earnings 0 0 0 0 0 0 0 0 0 4606 Miscellaneous 0 42,202 45 2 42,159 35,286 6,873 19% 30,000 12,159 41% 4001 Total Revenues 515,115 517,578 (2,463) 0% 430,000 85,115 20% G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBC- INFRA.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Infrastructure Construction Capital Project Fund 40700 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Expenditures Public works Current 43101 Personal services 0 0 0 0 0 0 0 0 0 43102 Materials and supplies 0 0 0 0 0 0 0 0 0 43103 Services and other charges 0 0 55,754 0 55,754 74,536 18,782 25% 0 (55,754) 43100 Total public works 0 0 0 0 55,754 74,536 18,782 25% 0 (55,754) 43105 Capital outlay 6,446,166 3,773,223 0 55,799 2,617,144 1,975,078 (642,066) -33% 7,550,500 4,933,356 65% General obligaton: Debt service: 6601 Principal 0 0 0 0 0 0 0 0 0 6611 Interest 0 0 0 0 0 0 0 0 0 6621 Fiscal agent fees 0 0 0 0 0 0 0 0 0 6631 Bond issuance costs 0 0 0 0 0 0 0 0 0 6600 Total debt service 0 0 0 0 0 48010 Total Expenditures 2,672,898 2,049,614 (623,284) -30% 7,550,500 4,877,602 65% Revenues Over (Under) Expenditures (2,157,783) (1,532,036) (625,747) 41% (7,120,500) (9,278,283) 130% Other Financing Sources (Uses) 4931 Bond proceeds 0 2,339,932 0 0 2,339,932 0 2,339,932 100% 2,500,000 160,068 6% 4933 Discount on bonds 0 0 0 0 0 0 0 0 0 4915 Transfers in 0 831,297 0 0 831,297 760,907 70,390 9% 5,515,000 4,683,703 85% 6482 Transfers out 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 3,171,229 760,907 2,410,322 317% 8,015,000 (4,843,771) -60% Net increase (decrease) in fund balance 1,013,446 (771,129) 1,784,575 -231% 894,500 (14,122,054) -1579% 5000 Fund Balance- January 1 0 0 0 0 (1,290,428) (519,299) (771,129) 148% (519,299) (771,129) 148% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 42 5500 Fund Balance- January 1 as restated (Note (1,290 (519,299) (771,129) 148% (519,299) (771,129) 148% 5900 Fund Balance- December 31 8,238,575 8,238,574 481,925 481,926 (276,982) (1,290,428) 1,013,446 -79% 375,201 (652,183) -174% Fund Balance - Balance Sheet (276,982) (1,290,428) Fund Balance - Rev /Exp Stmt. (276,982) (1,290,428) Difference 0 0 Total Assets 214,262 1,035,184 Total Liabilities + Fund Bal. 214,262 1,035,184 Difference 0 0 Debits Credits Difference Trial Balance Totals 481,925 481,926 (1) Journal Entries Totals 481,925 481,926 (1) Difference 0 0 JE Journal Entry Screen 481 481 # ACCT Account Title Dr Debit Credit 3660 Undesignated Dr 1 43105 Capital outlay Cr 4606 Miscellaneous Cr 2 #VALUE! Cr 43103 Services and other charges Dr 55 6631 Bond issuance costs Cr 43105 Capital outlay Cr 55 reclass non - capital expenditures per construction activity worksheet in capital assets #VALUE! Cr 1095 Cash and investments Cr 2260 Interfund payable Cr #VALUE! Cr 3660 Undesignated Dr 426 3560 Res. - Committed contracts Cr 426 #VALUE! Cr 6631 Bond issuance costs Cr 4933 Discount on bonds Cr #VALUE! Cr 4606 Miscellaneous Dr 45 43105 Capital outlay Cr 45 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 481, 925 4817926 G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBE- LIQUOR.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Municipal Liquor Enterprise Fund 60900 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 1,318,525 0 0 0 1,318,525 1,199,465 119,060 10% 1200 Accounts receivable 7,780 0 0 0 7,780 9,357 (1,577) -17% 1270 Special assessments receivable 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1300 Due from other funds 135,000 0 0 0 135,000 0 135,000 100% 1500 Prepaid items 22,906 0 0 0 22,906 21,988 918 4% 1445 Inventories -at cost 594,385 0 0 0 594,385 508,450 85,935 17% 1600 Total Current Assets 2,078,596 1,739,260 339,336 20% Capital assets 1710 Land 0 0 0 0 0 0 0 1715 Land improvements 0 0 0 0 0 0 0 1720 Buildings and structures 192,771 0 0 0 192,771 192,771 0 0% 1755 Machinery and equipment 111,167 0 0 0 111,167 111,167 0 0% 1735 Mains and lines 0 0 0 0 0 0 0 1800 Accumulated depreciation 0 255,732 0 0 (255,732) (229,301) (26,431) 12% 1850 Net Capital Assets 48,206 74,637 (26,431) -35% 1900 Total Assets 2,126,802 1,813,897 312,905 17% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 118,122 0 0 118,122 83,412 (34,710) -42% 2060 Contracts payable 0 0 0 0 0 0 0 2330 Deposits payable 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 18,888 0 0 18,888 12,471 (6,417) -51% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 50,074 0 0 50,074 49,084 (990) -2% 2410 Deferred revenue 0 514 0 0 514 446 (68) -15% 2500 Bonds payable - current 0 0 0 0 0 0 0 2515 Accrued bond interest 0 0 0 0 0 0 0 Total Current Liabilities Payable 2651 from Current Assets 187,598 145,413 (42,185) -29% Long -Term Liabilities 2724 Bonds payable - noncurrent 0 0 0 0 0 0 0 2725 Unamortized bond discount and charges 0 0 0 0 0 0 0 2800 Total Long -Term Liabilities 0 0 0 2900 Total Liabilities 187 145,413 (42,185) -29% G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBE- LIQUOR.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Municipal Liquor Enterprise Fund 60900 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 48,206 48,206 74,637 (26,431) -35% 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 1,668,483 48,206 1 1,620,278 1,593,847 26,431 2% Net change to net assets 270,720 270,720 3735 Total unrestricted 1,890,998 1,593,847 297,151 19% 3999 Total Net Assets 1,939,204 1,668,484 270,720 16% Operating Revenues 4700 Sales and user fees 0 5,484,529 0 0 5,484,529 5,474,634 (9,895) 0% 5,756,400 (271,871) -5% 5500 Cost of sales 3,997,698 0 0 0 3,997,698 4,125,816 128,118 3% (4,326,100) 8,323,798 - 192% 4800 Total Operating Revenues 1,486,831 1,348,818 (138,013) -10% 10,082,500 (8,595,669) -85% Operating Expenses 6100 Personal services 597,687 0 0 0 597,687 529,966 (67,721) -13% 632,803 35,116 6% 6200 Supplies 23,836 0 0 0 23,836 24,279 443 2% 23,975 139 1% 6300 Other services 176,419 0 0 0 176,419 157,556 (18,863) -12% 173,904 (2,515) -1% 6360 Insurance 11,514 0 0 0 11,514 11,527 13 0% 12,425 911 7% 6380 Utilities 41,030 0 0 0 41,030 36,669 (4,361) -12% 38,500 (2,530) -7% 6412 Rent 243,925 0 0 0 243,925 245,407 1,482 1 % 243,360 (565) 0% 6494 Depreciation 26,431 0 0 0 26,431 26,359 (72) 0% 27,600 1,169 4% 6400 Total Operating Expenses 1,120,842 1,031,763 (89,079) -9% 1,152,567 31,725 3% 6450 Operating Income (Loss) 365,989 317,055 (48,934) -15% 8,929,933 (8,627,394) -97% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 33,918 0 0 33,918 53,219 19,301 36% 30,000 3,918 13% 4610 Special assessments 0 0 0 0 0 0 0 0 0 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 0 0 4606 Other revenue 0 5,813 0 0 5,813 13,275 7,462 56% 2,600 3,213 124% 6621 Interest and fiscal agent fees 0 0 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expenses) 39,731 66,494 26,763 40% 32,600 7,131 22% 6600 Income (Loss) Before Contributions and Transfers 405,720 383,549 (22,171) -6% 8,962,533 (8,620,263) -96% 4940 Contributions 0 0 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 135,000 0 0 0 (135,000) (125,000) 10,000 -8% (135,000) 0 0% 6700 Change in Net Assets 270,720 258,549 (12,171) -5% 8,827,533 (8,620,263) -98% 5000 Total net assets - January 1 0 0 0 0 1,668,484 1,409,935 (258,549) -18% 0 0 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 1,668,484 1,409,935 (258,549) -18% 0 0 5900 Total net assets - December 31 7,636,074 7,636,073 48,206 48,207 1,939,204 1,668,484 (270,720) -16% 0 0 G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBE- LIQUOR.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Municipal Liquor Enterprise Fund 60900 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Net assets - Balance Sheet 1,939,204 1,668,484 Net assets - Rev /Exp Stmt. 1,939,204 1,668,484 Difference 0 0 Total Assets - Liabilities 1,939,204 1,668,484 Total Net Assets 1,939,204 1,668,484 Difference 0 0 Debits Credits Difference Trial Balance Totals 48,206 48,207 (1) Journal Entries Totals 48,206 48,207 (1) Difference 0 0 JE Journal entry screen 48 48 # ACCT Account Title Debit Credit 5500 Cost of sales Cr 3730 Unrestricted Cr 1 3730 Unrestricted Cr 4700 Sales and user fees Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr 3730 Unrestricted D r 48 3500 Invested in capital assets, net of related deb Cr 48 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 48 487207 G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBE- GOLF.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Golf Course Enterprise Fund 61300 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 8,645 0 0 0 8,645 50,970 (42,325) -83% 1200 Accounts receivable 82 82 0 0 0 0 0 1270 Special assessments receivable 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1500 Prepaid items 0 0 0 0 0 0 0 1445 Inventories -at cost 1,997 0 0 0 1,997 2,588 (591) -23% 1600 Total Current Assets 10,642 53,558 (42,916) -80% Capital assets 1710 Land 1,390,402 0 0 0 1,390,402 1,390,402 0 0% 1715 Land improvements 65,637 0 0 0 65,637 40,258 25,379 63% 1720 Buildings and structures 487,946 0 0 0 487,946 487,946 0 0% 1755 Machinery and equipment 11,160 0 0 0 11,160 11,160 0 0% 1735 Mains and lines 0 0 0 0 0 0 0 1800 Accumulated depreciation 0 294,288 0 0 (294,288) (267,044) (27,244) 10% 1850 Net Capital Assets 1,660,857 1,662,722 (1,865) 0% 1900 Total Assets 1,671,499 1,716,280 (44,781) -3% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 2,295 0 0 2,295 1,168 (1,127) -96% 2060 Contracts payable 0 0 0 0 0 0 0 2330 Deposits payable 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 2,011 0 0 2,011 1,487 (524) -35% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 29 0 0 29 15 (14) -93% 2410 Deferred revenue 0 0 0 0 0 0 0 2610 Advances from other funds 0 792,488 0 0 792,488 792,488 0 0% 2500 Bonds payable - current 0 0 0 0 0 0 0 2515 Accrued bond interest 0 0 0 0 0 0 0 Total Current Liabilities Payable 2651 from Current Assets 796,823 795,158 (1,665) 0% Long -Term Liabilities 2724 Bonds payable - noncurrent 0 0 0 0 0 0 0 2725 Unamortized bond discount and charges 0 0 0 0 0 0 0 2800 Total Long -Term Liabilities 0 0 0 2900 Total Liabilities 796 795,158 (1,665) 0% G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBE- GOLF.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Golf Course Enterprise Fund 61300 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 1,660,857 1,660,857 1,662,722 (1,865) 0% 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 921,123 1,660,858 0 (739,735) (741,600) 1,865 0% Net change to net assets (46,446) (46,446) 3735 Total unrestricted (786,181) (741,600) (44,581) 6% 3999 Total Net Assets 874,676 921,122 (46,446) -5% Operating Revenues 4700 Sales and user fees 0 253,823 0 1 253,824 252,620 (1,204) 0% 294,250 (40,426) -14% 5500 Cost of sales 0 0 0 0 0 0 0 0 0 4800 Total Operating Revenues 253,824 252,620 (1,204) 0% 294,250 (40,426) -14% Operating Expenses 6100 Personal services 146,453 0 0 0 146,453 139,344 (7,109) -5% 139,612 (6,841) -5% 6200 Supplies 20,606 0 0 0 20,606 44,718 24,112 54% 23,275 2,669 11% 6300 Other services 80,527 39 0 0 80,488 76,455 (4,033) -5% 109,846 29,358 27% 6360 Insurance 6,056 0 0 0 6,056 6,600 544 8% 8,350 2,294 27% 6380 Utilities 20,293 0 0 0 20,293 19,969 (324) -2% 16,150 (4,143) -26% 6412 Rent 0 0 0 0 0 0 0 0 0 6494 Depreciation 27,244 0 0 0 27,244 27,170 (74) 0% 30,483 3,239 11% 6400 Total Operating Expenses 301,140 314,256 13,116 4% 327,716 26,576 8% 6450 Operating Income (Loss) (47,316) (61,636) (14,320) 23% (33,466) (67,002) 200% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 870 0 0 870 3,445 2,575 75% 2,500 (1,630) -65% 4610 Special assessments 0 0 0 0 0 0 0 0 0 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 0 0 4606 Other revenue 0 0 0 0 0 118 118 100% 0 0 6621 Interest and fiscal agent fees 0 0 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expenses) 870 3,563 2,693 76% 2,500 (1,630) -65% 6600 Income (Loss) Before Contributions and Transfers (46,446) (58,073) (11,627) 20% (30,966) (68,632) 222% 4940 Contributions 0 0 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 6700 Change in Net Assets (46,446) (58,073) (11,627) 20% (30,966) (68,632) 222% 5000 Total net assets - January 1 0 0 0 0 921,122 979,195 58,073 6% 0 0 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 921,122 979,195 58,073 6% 0 0 5900 Total net assets - December 31 2,267,048 2,267,048 1,660,858 1,660,858 874,676 921,122 46,446 5% 0 0 G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBE- GOLF.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Golf Course Enterprise Fund 61300 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Net assets - Balance Sheet 874,676 921,122 Net assets - Rev /Exp Stmt. 874,676 921,122 Difference 0 0 Total Assets - Liabilities 874,676 921,122 Total Net Assets 874,676 921,122 Difference 0 0 Debits Credits Difference Trial Balance Totals 1,660,858 1,660,858 0 Journal Entries Totals 1,660,858 1,660,858 0 Difference 0 0 JE Journal entry screen 1 1 # ACCT Account Title Debit Credit 3730 Unrestricted D r 1 4700 Sales and user fees Cr 1 #VALUE! Cr 3730 Unrestricted D r 1 3500 Invested in capital assets, net of related deb Cr 1 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 1 176607858 G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBE- EBHC.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown Heritage Center Enterprise Fund 61700 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 1,153,340 0 0 0 1,153,340 1,151,030 2,310 0% 1200 Accounts receivable 272,076 9,965 0 0 262,111 306,830 (44,719) -15% 1270 Special assessments receivable 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1500 Prepaid items 4,987 0 0 0 4,987 4,668 319 7% 1445 Inventories -at cost 31,231 0 0 0 31,231 30,820 411 1% 1600 Total Current Assets 1,451,669 1,493,348 (41,679) -3% Capital assets 1710 Land 1,493,300 0 0 0 1,493,300 1,493,300 0 0% 1715 Land improvements 327,830 0 0 0 327,830 327,830 0 0% 1720 Buildings and structures 11,267,201 0 0 0 11,267,201 11,039,134 228,067 2% 1755 Machinery and equipment 293,878 0 0 0 293,878 195,529 98,349 50% 1735 Mains and lines 0 0 0 0 0 0 0 1800 Accumulated depreciation 0 6,892,515 0 0 (6,892,515) (6,313,397) (579,118) 9% 1850 Net Capital Assets 6,489,694 6,742,396 (252,702) 4% 1900 Total Assets 7,941,363 8,235,744 (294,381) 4% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 9,296 76,714 0 0 67,418 36,010 (31,408) -87% 2060 Contracts payable 0 147,338 0 0 147,338 173,356 26,018 15% 2330 Deposits payable 0 230,254 0 0 230,254 220,240 (10,014) -5% 2100 Accrued salaries and wages 0 25,535 0 0 25,535 16,937 (8,598) -51% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 14,631 0 0 14,631 19,574 4,943 25% 2410 Deferred revenue 0 1,600 0 0 1,600 1,600 0 0% 2610 Advances from other funds 0 0 0 0 0 0 0 2500 Bonds payable - current 0 0 0 0 0 0 0 2515 Accrued bond interest 0 0 0 0 0 0 0 Total Current Liabilities Payable 2651 from Current Assets 486,776 467,717 (19,059) 4% Long -Term Liabilities 2724 Bonds payable - noncurrent 0 0 0 0 0 0 0 2725 Unamortized bond discount and charges 0 0 0 0 0 0 0 2800 Total Long -Term Liabilities 0 0 0 2900 Total Liabilities 486 467,717 (19,059) 4% G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBE- EBHC.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown Heritage Center Enterprise Fund 61700 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 6,489,694 6,489,694 6,742,396 (252,702) -4% 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 1,666,554 9,434,580 6,489,694 1 1,278,333 1,025,631 252,702 25% Net change to net assets (313,440) 0 (313,440) 3735 Total unrestricted 964,893 1,025,631 (60,738) -6% 3999 Total Net Assets 7,454,587 7,768,027 (313,440) -4% Operating Revenues 4700 Sales and user fees 0 3,831,972 0 0 3,831,972 4,325,296 493,324 11% 4,387,491 (555,519) -13% 5500 Cost of sales 1,875,280 0 0 0 1,875,280 2,162,075 286,795 13% (2,184,584) 4,059,864 - 186% 4800 Total Operating Revenues 1,956,692 2,163,221 206,529 10% 6,572,075 (4,615,383) -70% Operating Expenses 6100 Personal services 894,062 0 0 0 894,062 909,332 15,270 2% 964,672 70,610 7% 6200 Supplies 123,906 0 0 0 123,906 142,428 18,522 13% 168,555 44,649 26% 6300 Other services 526,322 137 0 0 526,185 534,008 7,823 1% 542,706 16,521 3% 6360 Insurance 51,588 0 0 0 51,588 48,179 (3,409) -7% 45,933 (5,655) -12% 6380 Utilities 221,067 0 0 0 221,067 220,430 (637) 0% 246,220 25,153 10% 6412 Rent 0 0 0 0 0 0 0 0 0 6494 Depreciation 579,118 0 0 0 579,118 577,535 (1,583) 0% 583,492 4,374 1 % 6400 Total Operating Expenses 2,395,926 2,431,912 35,986 1 % 2,551,578 155,652 6% 6450 Operating Income (Loss) (439,234) (268,691) 170,543 -63% 4,020,497 (4,771,035) - 119% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 31,443 0 0 31,443 54,331 22,888 42% 40,000 (8,557) -21% 4610 Special assessments 0 0 0 0 0 0 0 0 0 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 0 0 4606 Other revenue 0 2,936 0 0 2,936 4,812 1,876 39% 0 2,936 6621 Interest and fiscal agent fees 0 0 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expenses) 34,379 59,143 24,764 42% 40,000 (5,621) -14% 6600 Income (Loss) Before Contributions and Transfers (404,855) (209,548) 195,307 -93% 4,060,497 (4,776,656) - 118% 4912 Contributions 0 326,415 0 0 326,415 0 (326,415) 100% 0 326,415 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 235,000 0 0 0 (235,000) (230,000) 5,000 -2% (200,000) 35,000 -18% 6700 Change in Net Assets (313,440) (439,548) (126,108) 29% 3,860,497 (4,415,241) - 114% 5000 Total net assets - January 1 0 0 0 0 7,768,027 8,207,575 439,548 5% 0 0 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 7,768,027 8,207,575 439,548 5% 0 0 5900 Total net assets - December 31 21,026,036 21,026,035 6,489,694 6,489,695 7,454,587 7,768,027 313,440 4% 0 0 G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBE- EBHC.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown Heritage Center Enterprise Fund 61700 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Net assets - Balance Sheet 7,454,587 7,768,027 Net assets - Rev /Exp Stmt. 7,454,587 7,768,027 Difference 0 0 Total Assets - Liabilities 7,454,587 7,768,027 Total Net Assets 7,454,587 7,768,027 Difference 0 0 Debits Credits Difference Trial Balance Totals 6,489,694 6,489,695 (1) Journal Entries Totals 6,489,694 6,489,695 (1) Difference 0 0 JE Journal entry screen 6 6 # ACCT Account Title Debit Credit 3730 Unrestricted Cr 1 1200 Accounts receivable Cr 6300 Other services Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr 3730 Unrestricted Dr 6 3500 Invested in capital assets, net of related deb Cr 6 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 6 674897695 G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBE- WTR.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Water Utility Enterprise Fund 60100 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 2,068,255 0 0 0 2,068,255 2,068,788 (533) 0% 1200 Accounts receivable 546,072 52,700 0 0 493,372 460,294 33,078 7% 1270 Special assessments receivable 560,178 0 0 0 560,178 459,133 101,045 22% 1320 Due from other governments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1500 Prepaid items 500 0 0 0 500 500 0 0% 1445 Inventories -at cost 7,031 0 0 0 7,031 16,070 (9,039) -56% 1600 Total Current Assets 3,129,336 3,004,785 124,551 4% Capital assets 1710 Land 20,734 0 0 0 20,734 23,093 (2,359) -10% 1715 Land improvements 0 0 0 0 0 0 0 1720 Buildings and structures 3,033,212 0 0 0 3,033,212 3,033,212 0 0% 1755 Machinery and equipment 128,668 0 0 0 128,668 128,668 0 0% 1735 Mains and lines 16,511,055 0 0 0 16,511,055 15,946,152 564,903 4% 1799 Construction in progress 739,522 0 0 0 739,522 576,662 162,860 28% 1800 Accumulated depreciation 0 11,673,803 0 0 (11,673,803) (11,062,475) (611,328) 6% 1850 Net Capital Assets 8,759,388 8,645,312 114,076 1% 1900 Total Assets 11,888,724 11,650,097 238,627 2% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 1,441 16,235 0 0 14,794 43,829 29,035 66% 2060 Contracts payable 0 0 0 0 0 0 0 2330 Deposits payable 0 2,100 0 0 2,100 700 (1,400) - 200% 2100 Accrued salaries and wages 0 13,574 0 0 13,574 9,592 (3,982) -42% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 2,316 0 0 2,316 896 (1,420) - 158% 2410 Deferred revenue 0 109,368 0 0 109,368 128,960 19,592 15% 2500 Bonds payable - current 0 0 0 0 0 0 0 2515 Accrued bond interest 0 0 0 0 0 0 0 Total Current Liabilities Payable 2651 from Current Assets 142,152 183,977 41,825 23% Long -Term Liabilities 2724 Bonds payable - noncurrent 0 0 0 0 0 0 0 2725 Unamortized bond discount and charges 0 0 0 0 0 0 0 2800 Total Long -Term Liabilities 0 0 0 2900 Total Liabilities 142,152 183,977 41,825 23% G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBE- WTR.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Water Utility Enterprise Fund 60100 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 8,759,388 8,759,388 8,645,312 114,076 1 % 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 11,466,120 8,759,388 0 2,706,732 2,820,808 (114,076) -4% Net change to net assets 280,452 0 280,452 3735 Total unrestricted 2,987,184 2,820,808 166,376 6% 3999 Total Net Assets 11,746,572 11,466,120 280,452 2% Operating Revenues 4700 Sales and user fees 0 1,967,534 0 0 1,967,534 2,039,679 72,145 4% 1,790,643 176,891 10% 5500 Cost of sales 0 0 0 0 0 0 0 0 0 4800 Total Operating Revenues 1,967,534 2,039,679 72,145 4% 1,790,643 176,891 10% Operating Expenses 6100 Personal services 449,507 0 0 1 449,506 425,869 (23,637) -6% 438,704 (10,802) -2% 6200 Supplies 138,466 0 0 1 138,465 156,404 17,939 11% 178,810 40,345 23% 6300 Other services 407,852 775 0 1 407,076 385,303 (21,773) -6% 1,310,367 903,291 69% 6360 Insurance 12,598 0 0 0 12,598 12,589 (9) 0% 13,235 637 5% 6380 Utilities 157,055 0 0 0 157,055 151,237 (5,818) -4% 137,930 (19,125) -14% 6412 Rent 0 0 0 0 0 0 0 0 0 6494 Depreciation 611,328 0 0 0 611,328 586,462 (24,866) -4% 614,100 2,772 0% 6400 Total Operating Expenses 1,776,028 1,717,864 (58,164) -3% 2,693,146 917,118 34% 6450 Operating Income (Loss) 191,506 321,815 130,309 40% (902,503) (740,227) 82% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 52,847 0 0 52,847 78,668 25,821 33% 59,477 (6,630) -11% 4610 Special assessments 0 33,939 0 0 33,939 18,695 (15,244) -82% 0 33,939 4919 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 0 0 4606 Other revenue 14 2,174 0 0 2,160 5,556 3,396 61% 0 2,160 6621 Interest and fiscal agent fees 0 0 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expenses) 88,946 102,919 13,973 14% 59,477 29,469 50% 6600 Income (Loss) Before Contributions and Transfers 280,452 424,734 144,282 34% (843,026) (710,758) 84% 4912 Contributions 0 0 0 0 0 0 0 0 0 4916 Capital asset transfers 0 0 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 6700 Change in Net Assets 280,452 424,734 144,282 34% (843,026) (710,758) 84% 5000 Total net assets - January 1 0 0 0 0 11,466,120 11,041,386 (424,734) -4% 0 0 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 11,466,120 11,041,386 (424,734) -4% 0 0 5900 Total net assets - December 31 25,393,488 25,393,485 8,759,388 8,759,391 11,746,572 11,466,120 (280,452) -2% 0 0 G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBE- WTR.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Water Utility Enterprise Fund 60100 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Net assets - Balance Sheet 11,746,572 11,466,120 Net assets - Rev /Exp Stmt. 11,746,572 11,466,120 Difference 0 0 Total Assets - Liabilities 11,746,572 11,466,120 Total Net Assets 11,746,572 11,466,120 Difference 0 0 Debits Credits Difference Trial Balance Totals 8,759,388 8,759,391 (3) Journal Entries Totals 8,759,388 8,759,391 (3) Difference 0 0 JE Journal entry screen 8 8 # ACCT Account Title Debit Credit 6100 Personal services Cr 1 6200 Supplies Cr 1 6300 Other services Cr 1 4700 Sales and user fees Cr 4606 Other revenue Cr reclass true misc revenue from refunds & reimbursements 3730 Unrestricted D r 8 3500 Invested in capital assets, net of related deb Cr 8 reclass net assets Cr 6482 Transfers out Cr 4912 Contributions Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 8 877597391 G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBE- SANSWR.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Sanitary Sewer Utility Enterprise Fund 60200 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 2,191,302 0 0 0 2,191,302 2,464,116 (272,814) -11% 1200 Accounts receivable 819,675 0 0 0 819,675 771,418 48,257 6% 1270 Special assessments receivable 1,823 0 0 0 1,823 2,083 (260) -12% 1320 Due from other governments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1500 Prepaid items 163,727 0 0 0 163,727 154,772 8,955 6% 1445 Inventories -at cost 0 0 0 0 0 0 0 1600 Total Current Assets 3,176,527 3,392,389 (215,862) -6% Capital assets 1710 Land 3,389 0 0 0 3,389 3,389 0 0% 1715 Land improvements 0 0 0 0 0 0 0 1720 Buildings and structures 2,705,423 0 0 0 2,705,423 2,705,423 0 0% 1755 Machinery and equipment 179,130 0 0 0 179,130 179,130 0 0% 1735 Mains and lines 14,669,683 0 0 0 14,669,683 14,322,663 347,020 2% 1799 Construction in progress 1,183,531 0 0 0 1,183,531 434,687 748,844 172% 1800 Accumulated depreciation 0 9,144,934 0 0 (9,144,934) (8,591,385) (553,549) 6% 1850 Net Capital Assets 9,596,222 9,053,907 542,315 6% 1900 Total Assets 12,772,749 12,446,296 326,453 3% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 37,994 42,790 0 0 4,796 8,857 4,061 46% 2060 Contracts payable 0 0 0 0 0 0 0 2330 Deposits payable 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 4,472 0 0 4,472 2,932 (1,540) -53% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2410 Deferred revenue 0 0 0 0 0 0 0 2500 Bonds payable - current 0 0 0 0 0 0 0 2515 Accrued bond interest 0 0 0 0 0 0 0 Total Current Liabilities Payable 2651 from Current Assets 9,268 11,789 2,521 21% Long -Term Liabilities 2724 Bonds payable - noncurrent 0 0 0 0 0 0 0 2725 Unamortized bond discount and charges 0 0 0 0 0 0 0 2800 Total Long -Term Liabilities 0 0 0 2900 Total Liabilities 9,268 11,789 2,521 21% G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBE- SANSWR.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Sanitary Sewer Utility Enterprise Fund 60200 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 9,596,222 9,596,222 9,053,907 542,315 6% 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 12,434,506 9,596,222 1 2,838,285 3,380,600 (542,315) -16% Net change to net assets 328,974 0 328,974 3735 Total unrestricted 3,167,259 3,380,600 (213,341) -6% 3999 Total Net Assets 12,763,481 12,434,507 328,974 3% Operating Revenues 4700 Sales and user fees 0 3,264,115 0 0 3,264,115 3,272,528 8,413 0% 3,141,800 122,315 4% 5500 Cost of sales 0 0 0 0 0 0 0 0 0 4800 Total Operating Revenues 3,264,115 3,272,528 8,413 0% 3,141,800 122,315 4% Operating Expenses 6100 Personal services 175,905 0 0 0 175,905 169,781 (6,124) -4% 179,619 3,714 2% 6200 Supplies 18,691 0 0 0 18,691 16,262 (2,429) -15% 25,555 6,864 27% 6300 Other services 2,218,760 0 0 1 2,218,759 2,179,409 (39,350) -2% 3,393,478 1,174,719 35% 6360 Insurance 5,202 0 0 0 5,202 5,329 127 2% 5,615 413 7% 6380 Utilities 35,093 0 0 0 35,093 35,572 479 1 % 31,820 (3,273) -10% 6412 Rent 0 0 0 0 0 0 0 0 0 6494 Depreciation 553,549 0 0 0 553,549 525,655 (27,894) -5% 550,425 (3,124) -1% 6400 Total Operating Expenses 3,007,199 2,932,008 (75,191) -3% 4,186,512 1,179,313 28% 6450 Operating Income (Loss) 256,916 340,520 83,604 25% (1,044,712) (1,056,998) 101% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 71,524 0 0 71,524 115,955 44,431 38% 71,750 (226) 0% 4610 Special assessments 0 147 0 0 147 166 19 11% 0 147 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 0 0 4606 Other revenue 0 387 0 0 387 1,984 1,597 80% 0 387 6621 Interest and fiscal agent fees 0 0 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expenses) 72,058 118,105 46,047 39% 71,750 308 0% 6600 Income (Loss) Before Contributions and Transfers 328,974 458,625 129,651 28% (972,962) (1,056,690) 109% 4912 Contributions 0 0 0 0 0 0 0 0 0 4916 Capital asset transfers 0 0 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 461,723 461,723 100% 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 6700 Change in Net Assets 328,974 920,348 591,374 64% (972,962) (1,056,690) 109% 5000 Total net assets - January 1 0 0 0 0 12,434,507 11,514,159 (920,348) -8% 0 0 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 12,434,507 11,514,159 (920,348) -8% 0 0 5900 Total net assets - December 31 24,962,877 24,962,875 9,596,222 9,596,224 12,763,481 12,434,507 (328,974) -3% 0 0 G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBE- SANSWR.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Sanitary Sewer Utility Enterprise Fund 60200 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Net assets - Balance Sheet 12,763,481 12,434,507 Net assets - Rev /Exp Stmt. 12,763,481 12,434,507 Difference 0 0 Total Assets - Liabilities 12,763,481 12,434,507 Total Net Assets 12,763,481 12,434,507 Difference 0 0 Debits Credits Difference Trial Balance Totals 9,596,222 9,596,224 (2) Journal Entries Totals 9,596,222 9,596,224 (2) Difference 0 0 JE Journal entry screen 9 9 # ACCT Account Title Debit Credit 3730 Unrestricted Cr 1 6300 Other services Cr 1 3730 Unrestricted D r 9 3500 Invested in capital assets, net of related deb Cr 9 reclass net assets 4915 Transfers in Cr 6482 Transfers out Cr #VALUE! Cr 3730 Unrestricted Cr 2250 Due to other governments Cr #VALUE! Cr 2250 Due to other governments Cr 6300 Other services Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 9 975967224 G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBE- STRMSWR.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Storm Sewer Utility Enterprise Fund 65100 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 1,933,889 0 0 4,354 1,929,535 1,380,820 548,715 40% 1200 Accounts receivable 364,834 0 0 0 364,834 332,084 32,750 10% 1270 Special assessments receivable 231 0 0 0 231 231 0 0% 1320 Due from other governments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1350 Interfund receivable 0 0 4,354 0 4,354 0 4,354 100% 1500 Prepaid items 0 0 0 0 0 0 0 1445 Inventories -at cost 0 0 0 0 0 0 0 1600 Total Current Assets 2,298,954 1,713,135 585,819 34% Capital assets 1710 Land 287,158 0 0 0 287,158 287,158 0 0% 1715 Land improvements 0 0 0 0 0 0 0 1720 Buildings and structures 0 0 0 0 0 0 0 1755 Machinery and equipment 0 0 0 0 0 0 0 1735 Mains and lines 20,745,425 0 0 0 20,745,425 18,301,381 2,444,044 13% 1799 Construction in progress 919,394 0 0 0 919,394 1,282,944 (363,550) -28% 1800 Accumulated depreciation 0 6,347,101 0 0 (6,347,101) (5,583,565) (763,536) 14% 1850 Net Capital Assets 15,604,876 14,287,918 1,316,958 9% 1900 Total Assets 17,903,830 16,001,053 1,902,777 12% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 1,664 0 0 1,664 3,469 1,805 52% 2060 Contracts payable 0 0 0 0 0 0 0 2330 Deposits payable 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 2,049 0 0 2,049 1,549 (500) -32% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2410 Deferred revenue 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2500 Bonds payable - current 0 0 0 0 0 0 0 2515 Accrued bond interest 0 0 0 0 0 0 0 Total Current Liabilities Payable 2651 from Current Assets 3,713 5,018 1,305 26% Long -Term Liabilities 2724 Bonds payable - noncurrent 0 0 0 0 0 0 0 2725 Unamortized bond discount and charges 0 0 0 0 0 0 0 2800 Total Long -Term Liabilities 0 0 0 2900 Total Liabilities 3,713 5,018 1,305 26% G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBE- STRMSWR.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Storm Sewer Utility Enterprise Fund 65100 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 15,604,876 15,604,876 14,287,918 1,316,958 9% 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 15,996,036 15,604,877 0 391,159 1,708,117 (1,316,958) -77% Net change to net assets 1,904,082 0 1,904,082 3735 Total unrestricted 2,295,241 1,708,117 587,124 34% 3999 Total Net Assets 17,900,117 15,996,035 1,904,082 12% Operating Revenues 4700 Sales and user fees 0 1,553,036 0 0 1,553,036 1,412,548 (140,488) -10% 1,472,910 80,126 5% 5500 Cost of sales 0 0 0 0 0 0 0 0 0 4800 Total Operating Revenues 1,553,036 1,412,548 (140,488) -10% 1,472,910 80,126 5% Operating Expenses 6100 Personal services 79,710 0 0 0 79,710 85,786 6,076 7% 95,179 15,469 16% 6200 Supplies 13,174 0 0 0 13,174 9,627 (3,547) -37% 21,670 8,496 39% 6300 Other services 296,203 0 0 0 296,203 291,957 (4,246) -1% 1,473,997 1,177,794 80% 6360 Insurance 2,618 0 0 0 2,618 2,780 162 6% 2,600 (18) -1% 6380 Utilities 0 0 0 0 0 0 0 0 0 6412 Rent 0 0 0 0 0 0 0 0 0 6494 Depreciation 763,536 0 0 0 763,536 734,525 (29,011) -4% 615,300 (148,236) -24% 6400 Total Operating Expenses 1,155,241 1,124,675 (30,566) -3% 2,208,746 1,053,505 48% 6450 Operating Income (Loss) 397,795 287,873 (109,922) -38% (735,836) (973,379) 132% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 48,679 0 0 48,679 92,298 43,619 47% 42,000 6,679 16% 4610 Special assessments 0 0 0 0 0 0 0 0 0 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 0 0 4606 Other revenue 0 200 0 0 200 0 (200) 100% 0 200 6611 Interest and fiscal agent fees 0 0 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expenses) 48,879 92,298 43,419 47% 42,000 6,879 16% 6600 Income (Loss) Before Contributions and Transfers 446,674 380,171 (66,503) -17% (693,836) (966,500) 139% 4912 Contributions 0 1,457,408 0 0 1,457,408 193,157 (1,264,251) - 655% 0 1,457,408 4916 Capital asset transfers 0 0 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 6700 Change in Net Assets 1,904,082 573,328 (1,330,754) - 232% (693,836) 490,908 -71% 5000 Total net assets - January 1 0 0 0 0 15,996,035 15,422,707 (573,328) -4% 0 0 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 15,996,035 15,422,707 (573,328) -4% 0 0 5900 Total net assets - December 31 25,406,172 25,406,173 15,609,231 15,609,230 17,900,117 15,996,035 (1,904,082) -12% 0 0 G:\Annual Audit Files \2008 Audit \Trial balances \major \[TBE- STRMSWR.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Storm Sewer Utility Enterprise Fund 65100 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Net assets - Balance Sheet 17,900,117 15,996,035 Net assets - Rev /Exp Stmt. 17, 900,117 15, 996, 035 Difference 0 0 Total Assets - Liabilities 17,900,117 15,996,035 Total Net Assets 17, 900,117 15, 996, 035 Difference 0 0 Debits Credits Difference Trial Balance Totals 15,609,231 15,609,230 1 Journal Entries Totals 15,609,231 15,609,230 1 Difference 0 0 JE Journal entry screen 15 15 # ACCT Account Title Debit Credit 3730 Unrestricted D r 1 6300 Other services Cr 3730 Unrestricted D r 15, 604, 876 3500 Invested in capital assets, net of related deb Cr 15 reclass net assets 1350 Interfund receivable Dr 4 1095 Cash and cash equivalents Cr 4 temp loan to Recycling Fund for negative cash at YE #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 15 1576097230