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TBs - Nonmajor Funds
G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- HRA.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance HRA Special Revenue Fund 20200 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 0 0 0 0 0 0 0 Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 2,718 0 0 0 2,718 2,289 429 19% 1265 Delinquent taxes receivable 17,254 0 0 0 17,254 15,489 1,765 11% 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 19,972 17,778 2,194 12% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 17,254 0 0 17,254 15,489 (1,765) -11% 2900 Total Liabilities 17,254 15,489 (1,765) -11% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3630 Designated for economic development 0 0 0 2,718 2,718 2,289 429 19% 3650 Total designated 2,718 2,289 429 19% 3660 Undesignated 0 2,289 2,718 0 (429) 0 (429) 100% Net change to fund balance 429 0 429 3675 Total undesignated 0 0 0 3501 Total Fund Balance 2,718 2,289 429 19% 3990 Total Liabilities and Fund Balance 19,972 17,778 2,194 12% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- HRA.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance HRA Special Revenue Fund 20200 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 0 285,625 0 0 285,625 248,833 36,792 15% 302,191 (16,566) -5% 4051 MVHC 0 14,662 0 0 14,662 13,906 756 5% 0 14,662 4154 Penalties and interest 0 0 0 0 0 0 0 0 0 4100 Total taxes 300,287 262,739 37,548 14% 302,191 (1,904) _1% Miscellaneous: 4603 Investment earnings 0 0 0 0 0 0 0 0 0 4605 Change in fair value of investments 0 0 0 0 0 0 0 0 0 4606 Other 0 0 0 0 0 0 0 0 0 4600 Total miscellaneous 0 0 0 0 0 4001 Total Revenues 300,287 262,739 37,548 14% 302,191 (1,904) -1% Expenditures Economic development Current 45301 Personal services 0 0 0 0 0 0 0 0 0 45302 Materials and supplies 0 0 0 0 0 0 0 0 0 45303 Services and other charges 0 0 0 0 0 395 395 100% 0 0 45309 Total current 0 0 0 0 0 395 395 100% 0 0 45305 Capital outlay 0 0 0 0 0 0 0 0 0 Total convention bureau 0 395 395 100% 0 0 45300 Total economic development 0 395 395 100% 0 0 Nondepartmental: Expenditures not charges to departments Current 48141 Personal services 0 0 0 0 0 0 0 0 0 48142 Materials and supplies 0 0 0 0 0 0 0 0 0 48143 Services and other charges 0 0 0 0 0 0 0 0 0 48149 Total current 0 0 0 0 0 0 0 0 0 48145 Capital outlay 0 0 0 0 0 0 0 0 0 48140 Total nondepartmental 0 0 0 0 0 45500 Total Expenditures 0 395 395 100% 0 0 Revenues Over (Under) Expenditures 300,287 262,344 37,943 14% 302,191 (1,904) -1% Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 299,858 0 0 0 (299,858) (262,039) (37,819) 14% (302,191) (2,333) 1% 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) (299,858) (262,039) (37,819) 14% (302,191) 2,333 -1% Net increase (decrease) in fund balance 429 305 124 41% 0 429 5000 Fund Balance- January 1 0 0 0 0 2,289 1,984 305 15% 2,289 0 0% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 2,289 1,984 305 15% 2,289 0 0% 5900 Fund Balance- December 31 319,830 319,830 2,718 2,718 2,718 2,289 429 19% 2,289 429 19% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- HRA.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance HRA Special Revenue Fund 20200 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 2,718 2,289 Fund Balance - Rev /Exp Stmt. 2,718 2,289 Difference 0 0 Total Assets 19,972 17,778 Total Liabilities + Fund Bal. 19,972 17,778 Difference 0 0 Debits Credits Difference Trial Balance Totals 2,718 2,718 0 Journal Entries Totals 2,718 2,718 0 Difference 0 0 JE Journal Entry Screen 2 2 # ACCT Account Title Dr Debit Credit #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr 3660 Undesignated Dr 2 3630 Designated for economic development Cr 2 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 2 27718 G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- EDA.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance EDA Special Revenue Fund 20300 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 1,886,243 0 0 11,115 1,875,128 1,831,552 43,576 2% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1350 Interfund receivable 0 0 11,115 0 11,115 0 11,115 100% 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 1590 Assets held for resale 787,000 0 0 0 787,000 37,000 750,000 2027% Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 2,673,243 1,868,552 804,691 43% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 2,428 0 0 2,428 13,586 11,158 82% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 6,325 0 0 6,325 3,941 (2,384) -60% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 787,000 0 0 787,000 37,000 (750,000) - 2027% 2900 Total Liabilities 795,753 54,527 (741,226) - 1359% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3630 Designated for economic development 0 0 0 1,877,490 1,877,490 1,814,025 63,465 3% 3650 Total designated 1,877,490 1,814,025 63,465 3% 3660 Undesignated 0 1,814,025 1,877,490 0 (63,465) 0 (63,465) 100% Net change to fund balance 63,465 0 63,465 3675 Total undesignated 0 0 0 3501 Total Fund Balance 1,877,490 1,814,025 63,465 3% 3990 Total Liabilities and Fund Balance 2,673,243 1,868,552 804,691 43% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- EDA.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance EDA Special Revenue Fund 20300 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 4100 Total taxes 0 0 0 0 0 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 45,707 0 0 45,707 83,636 (37,929) -45% 65,000 (19,293) -30% 4606 Other 0 11,935 0 0 11,935 2,109 9,826 466% 0 11,935 4600 Total miscellaneous 57,642 85,745 (28,103) -33% 65,000 (7,358) -11% 4001 Total Revenues 57,642 85,745 (28,103) -33% 65,000 (7,358) -11% Expenditures General government: Economic development Current 45301 Personal services 173,879 0 0 0 173,879 160,212 (13,667) -9% 209,691 35,812 17% 45302 Materials and supplies 1,734 0 0 0 1,734 2,018 284 14% 2,750 1,016 37% 45303 Services and other charges 117,104 0 1 0 117,105 133,357 16,252 12% 111,703 (5,402) -5% 45309 Total current 0 0 0 0 292,718 295,587 2,869 1% 324,144 31,426 10% 45305 Capital outlay 0 0 0 0 0 0 0 0 0 45300 Total economic development 292,718 295,587 2,869 1% 324,144 31,426 10% Nondepartmental: Expenditures not charges to departments Current 48141 Personal services 0 0 0 0 0 0 0 0 0 48142 Materials and supplies 0 0 0 0 0 0 0 0 0 48143 Services and other charges 0 0 0 0 0 0 0 0 0 48149 Total current 0 0 0 0 0 0 0 0 0 48145 Capital outlay 0 0 0 0 0 0 0 0 0 48140 Total nondepartmental 0 0 0 0 0 45500 Total Expenditures 292,718 295,587 2,869 1% 324,144 31,426 10% Revenues Over (Under) Expenditures (235,076) (209,842) (25,234) 12% (259,144) (494,220) 191% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- EDA.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance EDA Special Revenue Fund 20300 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) 4915 Transfers in 0 299,858 0 0 299,858 262,040 37,818 14% 302,191 2,333 1% 6482 Transfers out 1,317 0 0 0 (1,317) 0 (1,317) 100% 0 1,317 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 298,541 262,040 36,501 14% 302,191 (3,650) _1% Net increase (decrease) in fund balance 63,465 52,198 11,267 22% 43,047 (497,870) - 1157% 5000 Fund Balance- January 1 0 0 0 0 1,814,025 1,761,827 52,198 3% 1,814,025 0 0% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 1,814,025 1,761,827 52,198 3% 1 0 0% 5900 Fund Balance- December 31 2,967,277 2,967,278 1,888,606 1,888,605 1,877,490 1,814,025 63,465 3% 1,857,072 20,418 1 % Fund Balance - Balance Sheet 1,877,490 1,814,025 Fund Balance - Rev /Exp Stmt. 1,877,490 1,814,025 Difference 0 0 Total Assets 2,673,243 1,868,552 Total Liabilities + Fund Bal. 2,673,243 1,868,552 Difference 0 0 Debits Credits Difference Trial Balance Totals 1,888,606 1,888,605 1 Journal Entries Totals 1,888,606 1,888,605 1 Difference 0 0 JE Journal Entry Screen 1 1 # ACCT Account Title Dr 3660 U ndesig nated Dr 1 3630 Designated for economic development Cr 1 #VALUE! Cr 45303 Services and other charges Dr 1 #VALUE! Cr 1350 Interfund receivable Dr 11 1095 Cash and investments Cr 11 temp loan to CDBG 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 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 1 178887605 G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- EBTIF.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown TIF District Special Revenue Fund 27600, 27700 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 987,944 0 0 0 987,944 304,825 683,119 224% 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 21,861 0 0 0 21,861 0 21,861 100% 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 1,009,805 304,825 704,980 231% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 7,127 7,127 100% 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 0 7,127 7,127 100% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3630 Designated for economic development 0 0 0 1,009,805 1,009,805 297,698 712,107 239% 3651 Total designated 1,009,805 297,698 712,107 239% 3660 Undesignated 0 297,698 1,009,805 0 (712,107) 0 (712,107) 100% Net change to fund balance 712,107 0 712,107 3675 Total undesignated 0 0 0 3501 Total Fund Balance 1,009,805 297,698 712,107 239% 3990 Total Liabilities and Fund Balance 1,009,805 304,825 704,980 231% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- EBTIF.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown TIF District Special Revenue Fund 27600, 27700 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 4100 Total taxes 0 0 0 0 0 4150 Tax increments 0 701,339 0 0 701,339 736,236 (34,897) -5% 624,102 77,237 12% 4151 MVHC 0 0 0 0 0 7,127 (7,127) -100% 0 0 4160 Total tax increment 701,339 743,363 (42,024) -6% 624,102 77,237 12% 4161 Lodging tax 0 0 0 0 0 0 0 0 0 Special assessments: 4601 Property taxes & MVHC 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 4500 Fines and forfeits 0 0 0 0 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 13,668 0 0 13,668 21,608 (7,940) -37% 5,000 8,668 173% 4606 Other 0 0 0 0 0 0 0 0 0 4600 Total miscellaneous 13,668 21,608 (7,940) -37% 5,000 8,668 173% 4001 Total Revenues 715,007 764,971 (49,964) -7% 629,102 85,905 14% Expenditures Economic development Current 45301 Personal services 0 0 0 0 0 900 900 100% 0 0 45302 Materials and supplies 0 0 0 0 0 0 0 0 0 45303 Services and other charges 2,901 0 0 1 2,900 2,528 (372) -15% 22,000 19,100 87% 45309 Total current 0 0 0 0 2,900 3,428 528 15% 22,000 19,100 87% 45305 Capital outlay 0 0 0 0 0 0 0 0 0 45300 Total economic development 2,900 3,428 528 15% 22,000 19,100 87% 45500 Total Expenditures 2,900 3,428 528 15% 22,000 19,100 87% Revenues Over (Under) Expenditures 712,107 761,543 (49,436) -6% 607,102 1,319,209 217% Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 6490 Return excess TIF to County 0 0 0 0 0 (529,138) 529,138 - 100% 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 0 (529,138) 529,138 - 100% 0 0 Net increase (decrease) in fund balance 712,107 232,405 479,702 206% 607,102 1,319,209 217% 5000 Fund Balance- January 1 0 0 0 0 297,698 65,293 232,405 356% 297,698 0 0% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 297,698 65,293 232,405 356% 297,698 0 0% 5900 Fund Balance- December 31 1,012,706 1,012,705 1,009,805 1,009,806 1,009,805 297,698 712,107 239% 904,800 105,005 12% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- EBTIF.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown TIF District Special Revenue Fund 27600, 27700 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 1,009,805 297,698 Fund Balance - Rev /Exp Stmt. 1,009,805 297,698 Difference 0 0 Total Assets 1,009,805 304,825 Total Liabilities + Fund Bal. 1,009,805 304,825 Difference 0 0 Debits Credits Difference Trial Balance Totals 1,009,805 1,009,806 (1) Journal Entries Totals 1,009,805 1,009,806 (1) Difference 0 0 JE Journal Entry Screen 1 1 # ACCT Account Title Dr Debit Credit 45303 Services and other charges Cr 1 #VALUE! Cr #VALUE! Cr #VALUE! Cr 3660 U ndesig nated Dr 1 3630 Designated for economic development Cr 1009805 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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 170097806 G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- TIF4.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #4 Special Revenue Fund 27900 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 140,079 0 0 0 140,079 126,389 13,690 11% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 140,079 126,389 13,690 11% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 0 0 0 Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3630 Designated for economic development 0 0 0 140,079 140,079 126,389 13,690 11% 3650 Total designated 140,079 126,389 13,690 11% 3660 Undesignated 0 126,389 140,079 0 (13,690) 0 (13,690) 100% Net change to fund balance 13,690 0 13,690 3675 Total undesignated 0 0 0 3501 Total Fund Balance 140,079 126,389 13,690 11% 3990 Total Liabilities and Fund Balance 140,079 126,389 13,690 11% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- TIF4.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #4 Special Revenue Fund 27900 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 0 287,203 0 0 287,203 276,804 10,399 4% 271,536 15,667 6% 4151 MVHC 0 0 0 0 0 0 0 0 0 4160 Total tax increments 287,203 276,804 10,399 4% 271,536 15,667 6% 4500 Fines and forfeits 0 0 0 0 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 748 0 0 748 1,010 (262) -26% 300 448 149% 4605 Change in fair value of investments 0 0 0 0 0 0 0 0 0 4606 Other 0 0 0 0 0 0 0 0 0 4600 Total miscellaneous 748 1,010 (262) -26% 300 448 149% 4001 Total Revenues 287,951 277,814 10,137 4% 271,836 16,115 6% Expenditures Economic development Current 45301 Personal services 0 0 0 0 0 78 78 100% 0 0 45302 Materials and supplies 0 0 0 0 0 0 0 0 0 45303 Services and other charges 624 0 1 0 625 653 28 4% 0 (625) 45309 Total current 0 0 0 0 625 731 106 15% 0 (625) 45305 Capital outlay 0 0 0 0 0 0 0 0 0 45300 Total economic development 625 731 106 15% 0 (625) Debt service: 6601 Principal retirement 274,953 0 0 0 274,953 246,076 (28,877) -12% 249,813 (25,140) -10% 6611 Interest 0 0 0 0 0 0 0 0 0 6615 Fiscal agent fees 0 0 0 0 0 0 0 0 0 6000 Total debt service 274,953 246,076 (28,877) -12% 249,813 (25,140) -10% 45500 Total Expenditures 275,578 246,807 (28,771) -12% 249,813 (25,765) -10% Revenues Over (Under) Expenditures 12,373 31,007 (18,634) -60% 22,023 34,396 156% Other Financing Sources (Uses) 4915 Transfers in 0 1,317 0 0 1,317 0 1,317 100% 0 (1,317) 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) 1,317 0 1,317 100% 0 1,317 Net increase (decrease) in fund balance 13,690 31,007 (17,317) -56% 22,023 35,713 162% 5000 Fund Balance- January 1 0 0 0 0 126,389 95,382 31,007 33% 95,382 31,007 33% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 126,389 95,382 31,007 33% 95,382 31,007 33% 5900 Fund Balance- December 31 415,656 415,657 140,080 140,079 140,079 126,389 13,690 11% 117,405 22,674 19% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- TIF4.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance TIF District #4 Special Revenue Fund 27900 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 140,079 126,389 Fund Balance - Rev /Exp Stmt. 140,079 126,389 Difference 0 0 Total Assets 140,079 126,389 Total Liabilities + Fund Bal. 140,079 126,389 Difference 0 0 Debits Credits Difference Trial Balance Totals 140,080 140,079 1 Journal Entries Totals 140,080 140,079 1 Difference 0 0 JE Journal Entry Screen 140 140 # ACCT Account Title Dr Debit Credit 4603 Investment earnings Cr 45303 Services and other charges Dr 1 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr 3660 U ndesig nated Dr 140 3630 Designated for economic development Cr 140 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 140 1407079 G:\Annual Audit Files \2008 Audit \Trial balances\ nonmajor \[TBS- POLFOR.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Police Forfeiture Special Revenue Fund 20500 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 24,881 0 0 0 24,881 0 24,881 100% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 7,754 0 0 0 7,754 16,213 (8,459) -52% 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 32,635 16,213 16,422 101% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 266 0 0 266 1,410 1,144 81% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 266 1,410 1,144 81% 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 7,754 7,754 16,213 8,459 52% 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 7,754 16,213 0 0% Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3650 Total designated 0 0 0 3660 Undesignated 0 14,802 7,754 1 7,049 (1,410) 8,459 - 600% Net change to fund balance 17,566 0 17,566 3675 Total undesignated 24,615 (1,410) 26,025 - 1846% 3501 Total Fund Balance 32,369 14,803 34,484 233% 3990 Total Liabilities and Fund Balance 32,635 16,213 16,422 101% G:\Annual Audit Files \2008 Audit \Trial balances\ nonmajor \[TBS- POLFOR.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Police Forfeiture Special Revenue Fund 20500 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 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 0 852 0 0 852 0 852 100% 0 852 4300 Total intergovernmental 852 0 852 100% 0 852 4500 Fines and forfeits 0 0 0 0 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 199 0 0 199 1,689 (1,490) -88% 1,000 (801) -80% 4606 Other 0 38,449 0 0 38,449 23,778 14,671 62% 28,000 10,449 37% 4600 Total miscellaneous 38,648 25,467 13,181 52% 29,000 9,648 33% 4001 Total Revenues 39,500 25,467 14,033 55% 29,000 10,500 36% Expenditures Public safety Current: 42101 Personal services 0 0 0 0 0 0 0 0 0 42102 Materials and supplies 5,524 0 0 0 5,524 16,791 11,267 67% 22,000 16,476 75% 42103 Services and other charges 16,409 0 1 0 16,410 42,782 26,372 62% 7,000 (9,410) - 134% 42109 Total current 0 0 0 0 21,934 59,573 37,639 63% 29,000 7,066 24% 42105 Capital outlay 0 0 0 0 0 0 0 0 0 42100 Total public safety 21,934 59,573 37,639 63% 29,000 7,066 24% 45500 Total Expenditures 21,934 59,573 37,639 63% 29,000 7,066 24% Revenues Over (Under) Expenditures 17,566 (34,106) 51,672 - 152% 0 17,566 Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 0 0 0 0 0 Net increase (decrease) in fund balance 17,566 (34,106) 51,672 - 152% 0 17,566 5000 Fund Balance- January 1 0 0 0 0 14,803 48,909 (34,106) -70% 48,909 (34,106) -70% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 14,803 48,909 (34,106) -70% 48,909 (34,106) -70% 5900 Fund Balance- December 31 54,568 54,568 7,755 7,755 32,369 14,803 17,566 119% 48,909 (16,540) -34% G:\Annual Audit Files \2008 Audit \Trial balances\ nonmajor \[TBS- POLFOR.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Police Forfeiture Special Revenue Fund 20500 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 32,369 14,803 Fund Balance - Rev /Exp Stmt. 32,369 14,803 Difference 0 0 Total Assets 32,635 16,213 Total Liabilities + Fund Bal. 32,635 16,213 Difference 0 0 Debits Credits Difference Trial Balance Totals 7,755 7,755 0 Journal Entries Totals 7,755 7,755 0 Difference 0 0 JE Journal Entry Screen 7 7 # ACCT Account Title Dr Debit Credit 42103 Services and other charges Dr 1 3660 Undesignated Cr 1 #VALUE! Cr 3660 Undesignated Dr 7 3550 Res. - Prepaid expenses Cr 7 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 7 77755 JE Journal Entry Screen 11 11 # ACCT Account Title Dr Debit Credit 1095 Cash and investments Dr 11 2260 Interfund payable Cr 11 temp loan from EDA 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 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! 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Cr (INSERT ROWS HERE IF NECESSARY) 11 117115 G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- CDBG.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance CDBG Special Revenue Fund 20400 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 0 11,115 11,115 0 0 0 0 Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 11,115 0 0 0 11,115 0 11,115 100% 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 11,115 0 11,115 100% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2260 Interfund payable 0 0 0 11,115 11,115 0 (11,115) 100% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 11,115 0 (11,115) 100% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3650 Total designated 0 0 0 3660 Undesignated 0 0 0 0 0 0 0 Net change to fund balance 0 0 0 3675 Total undesignated 0 0 0 3501 Total Fund Balance 0 0 0 3990 Total Liabilities and Fund Balance 11,115 0 11,115 100% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- CDBG.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance CDBG Special Revenue Fund 20400 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues Intergovernmental Federal 4311 Civil defense 0 0 0 0 0 0 0 0 0 4320 Misc federal grants 0 22,230 0 0 22,230 0 22,230 100% 193,749 (171,519) -89% State: 4341 Local government aid 0 0 0 0 0 0 0 0 0 4346 Police pension aid 0 0 0 0 0 0 0 0 0 4347 PERA aid 0 0 0 0 0 0 0 0 0 4345 Fireperson pension aid 0 0 0 0 0 0 0 0 0 4352 Police training 0 0 0 0 0 0 0 0 0 4351 E -911 phone service 0 0 0 0 0 0 0 0 0 4343 Street maintenance aid 0 0 0 0 0 0 0 0 0 4349 Low income housing aid 0 0 0 0 0 0 0 0 0 4359 Miscellaneous grants 0 0 0 0 0 0 0 0 0 4300 Total intergovernmental 22,230 0 22,230 100% 193,749 (171,519) -89% 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 4499 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 0 0 0 0 0 0 0 0 4606 Other 0 0 0 0 0 0 0 0 0 4600 Total miscellaneous 0 0 0 0 0 4001 Total Revenues 22,230 0 22,230 100% 193,749 (171,519) -89% Expenditures Economic development: Community development Current 45301 Personal services 0 0 0 0 0 0 0 0 0 45302 Materials and supplies 0 0 0 0 0 0 0 0 0 45303 Services and other charges 22,230 0 0 0 22,230 0 (22,230) 100% 193,749 171,519 89% 45309 Total current 0 0 0 0 22,230 0 (22,230) 100% 193,749 171,519 89% 45305 Capital outlay 0 0 0 0 0 0 0 0 0 45300 Total economic development 22,230 0 (22,230) 100% 193,749 171,519 89% 45500 Total Expenditures 22,230 0 (22,230) 100% 193,749 171,519 89% Revenues Over (Under) Expenditures 0 0 0 0 0 G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- CDBG.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance CDBG Special Revenue Fund 20400 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) 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 (1) 1 - 100% 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 0 (1) 1 - 100% 0 0 Net increase (decrease) in fund balance 0 (1) 1 - 100% 0 0 5000 Fund Balance- January 1 0 0 0 0 0 1 (1) - 100% 1 (1) - 100% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 0 1 (1) - 100% 1 (1) - 100% 5900 Fund Balance- December 31 33,345 33,345 11,115 11,115 0 0 0 1 (1) - 100% Fund Balance - Balance Sheet 0 0 Fund Balance - Rev /Exp Stmt. 0 0 Difference 0 0 Total Assets 11,115 0 Total Liabilities + Fund Bal. 11,115 0 Difference 0 0 Debits Credits Difference Trial Balance Totals 11,115 11,115 0 Journal Entries Totals 11,115 11,115 0 Difference 0 0 JE Journal Entry Screen 0 0 # ACCT Account Title Dr Debit Credit 42103 Services and other charges Cr 3660 Undesignated Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 0 0 G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- CIG.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance City Initiatives Grant Special Revenue Fund 28600 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 70,789 0 0 0 70,789 65,505 5,284 8% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 60,964 0 0 0 60,964 53,003 7,961 15% 1500 Prepaid expenses 0 0 0 0 0 3,019 (3,019) - 100% 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 131,753 121,527 10,226 8% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 17 0 0 17 8,002 7,985 100% 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 6,695 0 0 6,695 6,053 (642) -11% 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 17,902 0 0 17,902 13,345 (4,557) -34% 2900 Total Liabilities 24,614 27,400 2,786 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 0 0 3,019 3,019 100% 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 3,019 0 0% Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3650 Total designated 0 0 0 3660 U ndesig nated 0 94,127 0 0 94,127 91,108 3,019 3% Net change to fund balance 13,012 0 13,012 3675 Total undesignated 107,139 91,108 16,031 18% 3501 Total Fund Balance 107,139 94,127 19,050 20% 3990 Total Liabilities and Fund Balance 131,753 121,527 10,226 8% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- CIG.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance City Initiatives Grant Special Revenue Fund 28600 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4050 Taxes 0 0 0 0 0 0 0 0 0 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 259,787 0 0 259,787 126,667 133,120 105% 190,250 69,537 37% Charges for services: 4400 General government charges 0 0 0 0 0 0 0 0 0 4420 Public safety charges 0 0 0 0 0 0 0 0 0 4430 Public works charges 0 0 0 0 0 0 0 0 0 4470 Recreation fees 0 12,403 0 0 12,403 12,436 (33) 0% 11,578 825 7% 4480 Community Center fees 0 0 0 0 0 0 0 0 0 4499 Total charges for services 12,403 12,436 (33) 0% 11,578 825 7% Miscellaneous: 4603 Investment earnings 0 1,250 0 0 1,250 5,465 (4,215) -77% 0 1,250 4605 Change in fair value of investments 0 0 0 0 0 0 0 0 0 4606 Other 0 42,852 0 0 42,852 16,276 26,576 163% (3,600) 46,452 - 1290% 4600 Total miscellaneous 44,102 21,741 22,361 103% (3,600) 47,702 - 1325% 4001 Total Revenues 316,292 160,844 155,448 97% 7,978 308,314 3865% Expenditures Public safety Current: 42101 Personal services 240,880 0 0 0 240,880 109,292 (131,588) - 120% 246,281 5,401 2% 42102 Materials and supplies 6,327 0 0 0 6,327 19,847 13,520 68% 0 (6,327) 42103 Services and other charges 16,018 0 0 0 16,018 8,817 (7,201) -82% 0 (16,018) 42109 Total current 0 0 0 0 263,225 137,956 (125,269) -91% 246,281 (16,944) -7% 42105 Capital outlay 0 0 0 0 0 0 0 0 0 42100 Total public safety 263,225 137,956 (125,269) -91% 246,281 (16,944) -7% Public works Current 43101 Personal services 0 0 0 0 0 0 0 0 0 43102 Materials and supplies 2,575 0 0 0 2,575 0 (2,575) 100% 0 (2,575) 43103 Services and other charges 0 0 0 0 0 0 0 0 0 43109 Total current 0 0 0 0 2,575 0 (2,575) 100% 0 (2,575) 43105 Capital outlay 0 0 0 0 0 0 0 0 0 43100 Total public works 2,575 0 (2,575) 100% 0 (2,575) Parks and recreation Current 45201 Personal services 6,116 0 0 0 6,116 5,140 (976) -19% 4,874 (1,242) -25% 45202 Materials and supplies 9,329 0 0 0 9,329 7,222 (2,107) -29% 10,400 1,071 10% 45203 Services and other charges 27,035 0 0 0 27,035 20,084 (6,951) -35% 47,720 20,685 43% 45209 Total current 0 0 0 0 42,480 32,446 (10,034) -31% 62,994 20,514 33% 45205 Capital outlay 0 0 0 0 0 0 0 0 0 45100 Total parks and recreation 42,480 32,446 (10,034) -31% 62,994 20,514 33% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- CIG.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance City Initiatives Grant Special Revenue Fund 28600 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Nondepartmental: Expenditures not charges to departments Current 48141 Personal services 0 0 0 0 0 0 0 0 0 48142 Materials and supplies 0 0 0 0 0 0 0 0 0 48143 Services and other charges 0 0 0 0 0 0 0 0 0 48149 Total current 0 0 0 0 0 0 0 0 0 48145 Capital outlay 0 0 0 0 0 0 0 0 0 48140 Total nondepartmental 0 0 0 0 0 48010 Total Expenditures 308,280 170,402 (137,878) -81% 309,275 995 0% Revenues Over (Under) Expenditures 8,012 (9,558) 17,570 - 184% (301,297) (293,285) 97% Other Financing Sources (Uses) 4915 Transfers in 0 5,000 0 0 5,000 0 5,000 100% 0 (5,000) 6482 Transfers out 0 0 0 0 0 (57,459) 57,459 - 100% 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 5,000 (57,459) 62,459 - 109% 0 5,000 Net increase (decrease) in fund balance 13,012 (67,017) 80,029 - 119% (301,297) (288,285) 96% 5000 Fund Balance- January 1 0 0 0 0 94,127 161,144 (67,017) -42% 161,144 (67,017) -42% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 94,127 161,144 (67,017) -42% 161,144 (67,017) -42% 5900 Fund Balance- December 31 440,033 440,033 0 0 107,139 94,127 13,012 14% (140,153) 247,292 - 176% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBS- CIG.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance City Initiatives Grant Special Revenue Fund 28600 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 107,139 94,127 Fund Balance - Rev /Exp Stmt. 107,139 94,127 Difference 0 0 Total Assets 131,753 121,527 Total Liabilities + Fund Bal. 131,753 121,527 Difference 0 0 Debits Credits Difference Trial Balance Totals 0 0 0 Journal Entries Totals 0 0 0 Difference 0 0 G:\Annual Audit Files \2008 Audit \Trial balances\ nonmajor \[TBD- GOBNDS.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Obligation Bonds Debt Service Fund December 31, 2008 31300 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Assets and Other Debits 1095 Cash and investments 1,189,479 0 0 0 1,189,479 1,156,400 33,079 3% 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 8,755 0 0 0 8,755 6,906 1,849 27% 1265 Delinquent taxes receivable 47,507 0 0 0 47,507 45,214 2,293 5% 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 1,245,741 1,208,520 37,221 3% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 47,507 0 0 47,507 45,214 (2,293) -5% 2900 Total Liabilities 47,507 45,214 (2,293) -5% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 1,198,234 1,198,234 1,163,306 34,928 3% 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 1,198,234 1,163,306 0 0% Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3650 Total designated 0 0 0 3660 Undesignated 0 1,163,306 1,198,234 0 (34,928) 0 (34,928) 100% Net change to fund balance 34,928 0 34,928 3675 Total undesignated 0 0 0 3501 Total Fund Balance 1,198,234 1,163,306 34,928 3% 3990 Total Liabilities and Fund Balance 1,245,741 1,208,520 37,221 3% G:\Annual Audit Files \2008 Audit \Trial balances\ nonmajor \[TBD- GOBNDS.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Obligation Bonds Debt Service Fund December 31, 2008 31300 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4050 Property taxes 0 727,482 0 0 727,482 741,464 (13,982) -2% 730,152 (2,670) 0% 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 4499 Charges for services 0 0 0 0 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 18,749 0 0 18,749 32,416 (13,667) -42% 20,000 (1,251) -6% 4606 Other 0 0 0 0 0 0 0 0 0 4001 Total Revenues 746,231 773,880 (27,649) 4% 750,152 (3,921) -1% Expenditures General obligaton: Debt service: 6601 Principal 600,000 0 0 0 600,000 590,000 (10,000) -2% 600,000 0 0% 6611 Interest 110,553 0 0 0 110,553 124,690 14,137 11% 110,551 (2) 0% 6621 Fiscal agent fees 751 0 0 1 750 633 (117) -18% 1,500 750 50% 6631 Bond issuance costs 0 0 0 0 0 0 0 0 0 6600 Total debt service 711,303 715,323 4,020 1 % 712,051 748 0% 48010 Total Expenditures 711,303 715,323 4,020 1% 712,051 748 0% Revenues Over (Under) Expenditures 34,928 58,557 (23,629) -40% 38,101 73,029 192% Other Financing Sources (Uses) 4931 Bond proceeds 0 0 0 0 0 0 0 0 0 4932 Discount on bonds 0 0 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 6650 Payment to refunding bond escrow 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 0 0 0 0 0 Net increase (decrease) in fund balance 34,928 58,557 (23,629) -40% 38,101 73,029 192% 5000 Fund Balance- January 1 0 0 0 0 1,163,306 1,104,749 58,557 5% 1,104,749 58,557 5% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 1,163,306 1,104,749 58,557 5% 1 58,557 5% 5900 Fund Balance- December 31 1,957,045 1,957,044 1,198,234 1,198,235 1,198,234 1,163,306 34,928 3% 1,142,850 55,384 5% G:\Annual Audit Files \2008 Audit \Trial balances\ nonmajor \[TBD- GOBNDS.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance General Obligation Bonds Debt Service Fund December 31, 2008 31300 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 1,198,234 1,163,306 Fund Balance - Rev /Exp Stmt. 1,198,234 1,163,306 Difference 0 0 Total Assets 1,245,741 1,208,520 Total Liabilities + Fund Bal. 1,245,741 1,208,520 Difference 0 0 Debits Credits Difference Trial Balance Totals 1,198,234 1,198,235 (1) Journal Entries Totals 1,198,234 1,198,235 (1) Difference 0 0 JE Journal Entry Screen 1 1 # ACCT Account Title Dr Debit Credit 6621 Fiscal agent fees Cr 1 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr 3660 Undesignated Dr 1 3520 Res. - Debt service Cr 1 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 1 171987235 G:\Annual Audit Files \2008 Audit \Trial balances\ nonmajor \[TBD- TIFBNDS.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Tax Increment Financing Bonds Debt Service Fund 37600 -38000 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 1,195,943 0 0 0 1,195,943 2,534,809 (1,338,866) -53% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 1,195,943 2,534,809 (1,338,866) -53% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 0 0 0 Fund balance Reserved for 3520 Res. - Debt service 0 0 0 1,195,943 1,195,943 2,534,809 (1,338,866) -53% 3540 Res. - Loans receivable 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 1,195,943 2,534,809 0 0% Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3650 Total designated 0 0 0 3660 Undesignated 0 2,534,809 1,195,943 0 1,338,866 0 1,338,866 100% Net change to fund balance (1,338,866) 0 (1,338,866) 3675 Total undesignated 0 0 0 3501 Total Fund Balance 1,195,943 2,534,809 (1,338,866) -53% 3990 Total Liabilities and Fund Balance 1,195,943 2,534,809 (1,338,866) -53% G:\Annual Audit Files \2008 Audit \Trial balances\ nonmajor \[TBD- TIFBNDS.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Tax Increment Financing Bonds Debt Service Fund 37600 -38000 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4150 Tax increments 0 0 0 0 0 0 0 0 0 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 4499 Charges for services 0 0 0 0 0 0 0 0 0 Miscellaneous: 4603 Investment earnings 0 35,066 0 0 35,066 0 35,066 100% 0 35,066 4606 Other 0 0 0 0 0 0 0 0 0 4001 Total Revenues 35,066 0 35,066 100% 0 35,066 Expenditures General obligaton: Debt service: 6601 Principal 1,030,000 0 0 0 1,030,000 1,050,000 20,000 2% 1,030,000 0 0% 6611 Interest 804,491 0 0 0 804,491 847,236 42,745 5% 804,491 0 0% 6621 Fiscal agent fees 1,502 0 0 0 1,502 1,265 (237) -19% 3,000 1,498 50% 6631 Bond issuance costs 0 0 0 0 0 0 0 0 0 6600 Total debt service 1,835,993 1,898,501 62,508 3% 1,837,491 1,498 0% 48010 Total Expenditures 1,835,993 1,898,501 62,508 3% 1,837,491 1,498 0% Revenues Over (Under) Expenditures (1,800,927) (1,898,501) 97,574 -5% (1,837,491) (3,638,418) 198% Other Financing Sources (Uses) 4931 Bond proceeds 0 0 0 0 0 0 0 0 0 4932 Discount on bonds 0 0 0 0 0 0 0 0 0 4915 Transfers in 0 462,061 0 0 462,061 4,433,310 (3,971,249) -90% 1,837,491 1,375,430 75% 6482 Transfers out 27600 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 6650 Payment to refunding bond escrow 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 462,061 4,433,310 (3,971,249) -90% 1,837,491 (1,375,430) -75% Net increase (decrease) in fund balance (1,338,866) 2,534,809 (3,873,675) - 153% 0 (5,013,848) 5000 Fund Balance- January 1 0 0 0 0 2,534,809 0 2,534,809 100% 0 2,534,809 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 2,534,809 0 2,534,809 100% 0 2,534,809 5900 Fund Balance- December 31 3,031,936 3,031,936 1,195,943 1,195,943 1,195,943 2,534,809 (1,338,866) -53% 0 1,195,943 G:\Annual Audit Files \2008 Audit \Trial balances\ nonmajor \[TBD- TIFBNDS.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Tax Increment Financing Bonds Debt Service Fund 37600 -38000 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 1,195,943 2,534,809 Fund Balance - Rev /Exp Stmt. 1,195,943 2,534,809 Difference 0 0 Total Assets 1,195,943 2,534,809 Total Liabilities + Fund Bal. 1,195,943 2,534,809 Difference 0 0 Debits Credits Difference Trial Balance Totals 1,195,943 1,195,943 0 Journal Entries Totals 1,195,943 1,195,943 0 Difference 0 0 JE Journal Entry Screen 1 1 # ACCT Account Title Dr Debit Credit 6621 Fiscal agent fees Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr 3660 U ndesig nated Dr 1,195, 943 3520 Res. - Debt service Cr 1 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 1,195, 943 1,195, 943 G:\Annual Audit Files \2008 Audit \Trial balances\ nonmajor \[TBC- CAPRES.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Capital Reserve Emergency Capital Project Fund 40600 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 1,427,690 0 0 0 1,427,690 1,403,002 24,688 2% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 1,427,690 1,403,002 24,688 2% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 23,148 23,148 100% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 0 23,148 23,148 100% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 0 0 1,427,690 1,427,690 1,379,854 47,836 3% 3650 Total designated 1,427,690 1,379,854 47,836 3% 3660 Undesignated 0 1,379,854 1,427,690 0 (47,836) 0 (47,836) 100% Net change to fund balance 47,836 0 47,836 3675 Total undesignated 0 0 0 3501 Total Fund Balance 1,427,690 1,379,854 47,836 3% 3990 Total Liabilities and Fund Balance 1,427,690 1,403,002 24 2% G:\Annual Audit Files \2008 Audit \Trial balances\ nonmajor \[TBC- CAPRES.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Capital Reserve Emergency Capital Project Fund 40600 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4100 Taxes 0 0 0 0 0 0 0 0 0 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 4603 Investment earnings 0 36,014 0 0 36,014 67,614 (31,600) -47% 0 36,014 4606 Miscellaneous 0 33,249 0 0 33,249 169,019 (135,770) -80% 0 33,249 4001 Total Revenues 69,263 236,633 (167,370) -71% 0 69,263 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 21,427 0 0 0 21,427 183,409 161,982 88% 0 (21,427) 43109 Total current 0 0 0 0 21,427 183,409 161,982 88% 0 (21,427) 43105 Capital outlay 0 0 0 0 0 0 0 0 0 43100 Total public works 21,427 183,409 161,982 88% 0 (21,427) 48010 Total Expenditures 21,427 183,409 161,982 88% 0 (21,427) Revenues Over (Under) Expenditures 47,836 53,224 (5,388) -10% 0 47,836 Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 0 0 0 0 0 Net increase (decrease) in fund balance 47,836 53,224 (5,388) -10% 0 47,836 5000 Fund Balance- January 1 0 0 0 0 1,379,854 1,326,630 53,224 4% 1,326,630 53,224 4% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 1,379,854 1,326,630 53,224 4% 1 53,224 4% 5900 Fund Balance- December 31 1,449,117 1,449,117 1,427,690 1,427,690 1,427,690 1,379,854 47,836 3% 1,326,630 101,060 8% G:\Annual Audit Files \2008 Audit \Trial balances\ nonmajor \[TBC- CAPRES.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Capital Reserve Emergency Capital Project Fund 40600 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 1,427,690 1,379,854 Fund Balance - Rev /Exp Stmt. 1,427,690 1,379,854 Difference 0 0 Total Assets 1,427,690 1,403,002 Total Liabilities + Fund Bal. 1,427,690 1,403,002 Difference 0 0 Debits Credits Difference Trial Balance Totals 1,427,690 1,427,690 0 Journal Entries Totals 1,427,690 1,427,690 0 Difference 0 0 JE Journal Entry Screen 1 1 # ACCT Account Title Dr Debit Credit 43103 Services and other charges Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr 3660 Undesignated Dr 1 3620 Designated for capital improvements Cr 1 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 1 174277690 G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBC- CIF.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Captal Improvements Capital Project Fund 40100 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 591,981 0 0 0 591,981 635,570 (43,589) -7% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 1,662 (1,662) - 100% 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1350 Interfund receivable 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 792,488 0 0 0 792,488 792,488 0 0% Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 1,384,469 1,429,720 (45,251) -3% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 8,700 8,700 100% 2060 Contracts payable 0 0 0 0 0 1,269 1,269 100% 2200 Due to other funds 0 135,000 0 0 135,000 0 (135,000) 100% 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 135,000 9,969 (125,031) - 1254% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 0 0 0 792,488 792,488 792,488 0 0% 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 183,920 183,920 100% 3510 Total reserved 792,488 976,408 183,920 19% Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 0 0 456,981 456,981 443,343 13,638 3% 3650 Total designated 456,981 443,343 13,638 3% 3660 Undesignated 0 1,419,751 1,249,469 0 170,282 0 170,282 100% Net change to fund balance (170,282) 0 (170,282) 3675 Total undesignated 0 0 0 3501 Total Fund Balance 1,249,469 1,419,751 197,558 14% 3990 Total Liabilities and Fund Balance 1,384,469 1,429,720 (45,251) -3% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBC- CIF.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Captal Improvements Capital Project Fund 40100 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4100 Taxes 0 0 0 0 0 0 0 0 0 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 4603 Investment earnings 0 14,077 0 0 14,077 27,476 (13,399) -49% 9,522 4,555 48% 4606 Miscellaneous 0 38,421 1 0 38,420 28,678 9,742 34% 15,000 23,420 156% 4001 Total Revenues 52,497 56,154 (3,657) -7% 24,522 27,975 114% Expenditures General government Current 41101 Personal services 0 0 0 0 0 0 0 0 0 41102 Materials and supplies 0 0 0 0 0 0 0 0 0 41103 Services and other charges 0 0 86,576 0 86,576 0 (86,576) 100% 0 (86,576) 41109 Total current 0 0 0 0 86,576 0 (86,576) 100% 0 (86,576) 41105 Capital outlay 0 0 0 0 0 0 0 0 0 41100 Total general government 86,576 0 (86,576) 100% 0 (86,576) Public works Current 43101 Personal services 0 0 0 0 0 0 0 0 0 43102 Materials and supplies 0 0 0 0 0 2,400 2,400 100% 0 0 43103 Services and other charges 357,779 0 0 333,876 23,903 22,537 (1,366) -6% 286,556 262,653 92% 43109 Total current 0 0 0 0 23,903 24,937 1,034 4% 286,556 262,653 92% 43105 Capital outlay 0 0 23,975 0 23,975 24,390 415 2% 0 (23,975) 43100 Total public works 47,878 49,327 1,449 3% 286,556 238,678 83% Parks and recreation Current 45201 Personal services 0 0 0 0 0 0 0 0 0 45202 Materials and supplies 0 0 0 0 0 0 0 0 0 45203 Services and other charges 0 0 55,076 0 55,076 10,560 (44,516) - 422% 0 (55,076) 45209 Total current 0 0 0 0 55,076 10,560 (44,516) - 422% 0 (55,076) 45205 Capital outlay 0 0 168,249 0 168,249 50,949 (117,300) - 230% 0 (168,249) 45200 Total parks and recreation 223,325 61,509 (161,816) - 263% 0 (223,325) 48010 Total Expenditures 357,779 110,836 (246,943) - 223% 286,556 (71,223) -25% Revenues Over (Under) Expenditures (305,282) (54,682) (250,600) 458% (262,034) (567,316) 217% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBC- CIF.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Captal Improvements Capital Project Fund 40100 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) 4915 Transfers in 0 135,000 0 0 135,000 125,000 10,000 8% 135,000 0 0% 6482 Transfers out 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 135,000 125,000 10,000 8% 135,000 0 0% Net increase (decrease) in fund balance (170,282) 70,318 (240,600) - 342% (127,034) (567,316) 447% 5000 Fund Balance- January 1 0 0 0 0 1,419,751 1,349,433 70,318 5% 1,349,433 70,318 5% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 1,419,751 1,349,433 70,318 5% 1 70,318 5% 5900 Fund Balance- December 31 1,742,248 1,742,249 1,583,346 1,583,345 1,249,469 1,419,751 (170,282) -12% 1,222,399 27,070 2% Fund Balance - Balance Sheet 1,249,469 1,419,751 Fund Balance - Rev /Exp Stmt. 1,249,469 1,419,751 Difference 0 0 Total Assets 1,384,469 1,429,720 Total Liabilities + Fund Bal. 1,384,469 1,429,720 Difference 0 0 Debits Credits Difference Trial Balance Totals 1,583,346 1,583,345 1 Journal Entries Totals 1,583,346 1,583,345 1 Difference 0 0 JE Journal Entry Screen 1 1 # ACCT Account Title Dr Debit Credit 4606 Miscellaneous Dr 1 3660 Undesignated Dr 792 3540 Res. - Interfund loans Cr 792 3660 U ndesig nated Dr 456 3620 Designated for capital improvements Cr 456 45203 Services and other charges Dr 55 45205 Capital outlay Dr 168 43105 Capital outlay Dr 23 41103 Services and other charges Dr 86 43103 Services and other charges Cr 333 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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 175837345 G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBC- MSA.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Municipal State Aid Capital Project Fund 40200 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 184,281 0 0 0 184,281 60,281 124,000 206% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 611,373 0 0 0 611,373 678,041 (66,668) -10% 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 795,654 738,322 57,332 8% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 724 0 0 724 0 (724) 100% 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 724 0 (724) 100% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 0 0 794,930 794,930 738,322 56,608 8% 3650 Total designated 794,930 738,322 56,608 8% 3660 Undesignated 0 738,322 794,930 0 (56,608) 0 (56,608) 100% Net change to fund balance 56,608 0 56,608 3675 Total undesignated 0 0 0 3501 Total Fund Balance 794,930 738,322 56,608 8% 3990 Total Liabilities and Fund Balance 795,654 738 57,332 8% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBC- MSA.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Municipal State Aid Capital Project Fund 40200 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4100 Taxes 0 0 0 0 0 0 0 0 0 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 701,373 0 0 701,373 1,188,845 (487,472) -41% 814,000 (112,627) -14% 4603 Investment earnings 0 19,812 0 0 19,812 25,302 (5,490) -22% 10,000 9,812 98% 4606 Miscellaneous 0 0 0 0 0 0 0 0 0 4001 Total Revenues 721,185 1,214,147 (492,962) -41% 824,000 (102,815) -12% Expenditures Public works Current 43101 Personal services 0 0 0 0 0 0 0 0 0 43102 Materials and supplies 26,249 0 0 0 26,249 24,681 (1,568) -6% 26,900 651 2% 43103 Services and other charges 26,955 0 0 0 26,955 35,898 8,943 25% 33,400 6,445 19% 43109 Total current 0 0 0 0 53,204 60,579 7,375 12% 60,300 7,096 12% 43105 Capital outlay 611,373 0 0 0 611,373 0 (611,373) 100% 817,000 205,627 25% 43100 Total public works 664,577 60,579 (603,998) - 997% 877,300 212,723 24% 48010 Total Expenditures 664,577 60,579 (603,998) - 997% 877,300 212,723 24% Revenues Over (Under) Expenditures 56,608 1,153,568 (1,096,960) -95% (53,300) 3,308 -6% Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 (734,097) 734,097 - 100% 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 0 (734,097) 734,097 - 100% 0 0 Net increase (decrease) in fund balance 56,608 419,471 (362,863) -87% (53,300) 3,308 -6% 5000 Fund Balance- January 1 0 0 0 0 738,322 318,851 419,471 132% 318,851 419,471 132% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 738,322 318,851 419,471 132% 318,851 419,471 132% 5900 Fund Balance- December 31 1,460,231 1,460,231 794,930 794,930 794,930 738,322 56,608 8% 265,551 529,379 199% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBC- MSA.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Municipal State Aid Capital Project Fund 40200 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 794,930 738,322 Fund Balance - Rev /Exp Stmt. 794,930 738,322 Difference 0 0 Total Assets 795,654 738,322 Total Liabilities + Fund Bal. 795,654 738,322 Difference 0 0 Debits Credits Difference Trial Balance Totals 794,930 794,930 0 Journal Entries Totals 794,930 794,930 0 Difference 0 0 JE Journal Entry Screen 794 794 # ACCT Account Title Dr Debit Credit 43103 Services and other charges Cr #VALUE! Cr #VALUE! Cr 3660 U ndesig nated Dr 794 3620 Designated for capital improvements Cr 794 #VALUE! Cr 43103 Services and other charges Cr 43105 Capital outlay Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 794 7947930 G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBC- EBCAP.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown Heritage Improvements Capital Project Fund 40800 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 466,299 0 0 0 466,299 422,494 43,805 10% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 466,299 422,494 43,805 10% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 53,464 0 0 53,464 20,479 (32,985) -161% 2060 Contracts payable 0 0 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 53,464 20,479 (32,985) -161% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 0 0 412,835 412,835 402,015 10,820 3% 3650 Total designated 412,835 402,015 10,820 3% 3660 Undesignated 0 402,015 412,835 0 (10,820) 0 (10,820) 100% Net change to fund balance 10,820 0 10,820 3675 Total undesignated 0 0 0 3501 Total Fund Balance 412,835 402,015 10,820 3% 3990 Total Liabilities and Fund Balance 466,299 422,494 43,805 10% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBC- EBCAP.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown Heritage Improvements Capital Project Fund 40800 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4100 Taxes 0 0 0 0 0 0 0 0 0 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 4603 Investment earnings 0 9,957 0 0 9,957 16,186 (6,229) -38% 0 9,957 4606 Miscellaneous 0 155,088 0 0 155,088 0 155,088 100% 0 155,088 4001 Total Revenues 165,045 16,186 148,859 920% 0 165,045 Expenditures General government Current 41101 Personal services 0 0 0 0 0 0 0 0 0 41102 Materials and supplies 0 0 0 0 0 0 0 0 0 41103 Services and other charges 389,226 0 0 326,416 62,810 40,508 (22,302) -55% 280,000 217,190 78% 41109 Total current 0 0 0 0 62,810 40,508 (22,302) -55% 280,000 217,190 78% 41105 Capital outlay 0 0 326,415 0 326,415 0 (326,415) 100% 0 (326,415) 41100 Total general government 389,225 40,508 (348,717) -861% 280,000 (109,225) -39% 48010 Total Expenditures 389,225 40,508 (348,717) -861% 280,000 (109,225) -39% Revenues Over (Under) Expenditures (224,180) (24,322) (199,858) 822% (280,000) (504,180) 180% Other Financing Sources (Uses) 4915 Transfers in 0 235,000 0 0 235,000 230,000 5,000 2% 200,000 (35,000) -18% 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) 235,000 230,000 5,000 2% 200,000 35,000 18% Net increase (decrease) in fund balance 10,820 205,678 (194,858) -95% (80,000) (469,180) 586% 5000 Fund Balance- January 1 0 0 0 0 402,015 196,337 205,678 105% 196,337 205,678 105% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 402,015 196,337 205,678 105% 196,337 205,678 105% 5900 Fund Balance- December 31 855,525 855,524 739,250 739,251 412,835 402,015 10,820 3% 116,337 296,498 255% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBC- EBCAP.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Earle Brown Heritage Improvements Capital Project Fund 40800 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 412,835 402,015 Fund Balance - Rev /Exp Stmt. 412,835 402,015 Difference 0 0 Total Assets 466,299 422,494 Total Liabilities + Fund Bal. 466,299 422,494 Difference 0 0 Debits Credits Difference Trial Balance Totals 739,250 739,251 (1) Journal Entries Totals 739,250 739,251 (1) Difference 0 0 JE Journal Entry Screen 739 739 # ACCT Account Title Dr Debit Credit #VALUE! Cr #VALUE! Cr 3660 U ndesig nated D r 412 3620 Designated for capital improvements Cr 412 #VALUE! Cr 41103 Services and other charges Cr 1 #VALUE! Cr 41105 Capital outlay Dr 326 41103 Services and other charges Cr 326 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 739 7397251 G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBC- STREC.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Street Reconstruction Capital Project Fund 40900 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 1,398,617 0 0 0 1,398,617 368,218 1,030,399 280% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 159,196 0 0 0 159,196 164,184 (4,988) -3% 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1350 Interfund receivable 0 0 0 0 0 1,054,563 (1,054,563) - 100% 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 1,557,813 1,586,965 (29,152) -2% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 0 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 0 0 0 Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 0 0 0 0 3510 Total reserved 0 0 0 Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 0 0 1,557,813 1,557,813 1,586,965 (29,152) -2% 3650 Total designated 1,557,813 1,586,965 (29,152) -2% 3660 Undesignated 0 1,586,965 1,557,813 0 29,152 0 29,152 100% Net change to fund balance (29,152) 0 (29,152) 3675 Total undesignated 0 0 0 3501 Total Fund Balance 1,557,813 1,586,965 (29,152) -2% 3990 Total Liabilities and Fund Balance 1,557,813 1,586,965 (29,152) -2% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBC- STREC.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Street Reconstruction Capital Project Fund 40900 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4100 Taxes 0 0 0 0 0 0 0 0 0 4181 Franchise fees 0 643,934 0 0 643,934 658,620 (14,686) -2% 660,000 (16,066) -2% 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 4603 Investment earnings 0 42,606 0 0 42,606 102,195 (59,589) -58% 50,000 (7,394) -15% 4606 Miscellaneous 0 0 0 0 0 0 0 0 0 4001 Total Revenues 686,540 760,815 (74,275) -10% 710,000 (23,460) -3% 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 13,043 0 13,043 0 (13,043) 100% 0 (13,043) 43109 Total current 0 0 0 0 13,043 0 (13,043) 100% 0 (13,043) 43105 Capital outlay 715,692 0 0 13,043 702,649 1,153,699 451,050 39% 1,050,000 347,351 33% 43100 Total public works 715,692 1,153,699 438,007 38% 1,050,000 334,308 32% 48010 Total Expenditures 715,692 1,153,699 438,007 38% 1,050,000 334,308 32% Revenues Over (Under) Expenditures (29,152) (392,884) 363,732 -93% (340,000) (369,152) 109% Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 0 0 0 0 0 Net increase (decrease) in fund balance (29,152) (392,884) 363,732 -93% (340,000) (369,152) 109% 5000 Fund Balance- January 1 0 0 0 0 1,586,965 1,979,849 (392,884) -20% 1,979,849 (392,884) -20% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 1,586,965 1,979,849 (392,884) -20% 1,979,849 (392,884) -20% 5900 Fund Balance- December 31 2,273,505 2,273,505 1,570,856 1,570,856 1,557,813 1,586,965 (29,152) -2% 1,639,849 (82,036) -5% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBC- STREC.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Street Reconstruction Capital Project Fund 40900 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 1,557,813 1,586,965 Fund Balance - Rev /Exp Stmt. 1,557,813 1,586,965 Difference 0 0 Total Assets 1,557,813 1,586,965 Total Liabilities + Fund Bal. 1,557,813 1,586,965 Difference 0 0 Debits Credits Difference Trial Balance Totals 1,570,856 1,570,856 0 Journal Entries Totals 1,570,856 1,570,856 0 Difference 0 0 JE Journal Entry Screen 1 1 # ACCT Account Title Dr Debit Credit 4181 Franchise fees Cr #VALUE! Cr 3660 Undesignated Dr 1 3620 Designated for capital improvements Cr 1 #VALUE! Cr #VALUE! Cr #VALUE! Cr 43103 Services and other charges Dr 13 43105 Capital outlay Cr 13 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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 175707856 G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBC- TECH.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Technology Capital Project Fund 41000 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 414,417 0 0 0 414,417 540,176 (125,759) -23% Receivables 1045 Interest receivable 0 0 0 0 0 0 0 1200 Accounts receivable 0 0 0 0 0 0 0 1255 Current taxes receivable 0 0 0 0 0 0 0 1265 Delinquent taxes receivable 0 0 0 0 0 0 0 1270 Special assessments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1500 Prepaid expenses 0 0 0 0 0 0 0 1550 Advance to other funds 0 0 0 0 0 0 0 Restricted assets: 1097 Cash and investments 0 0 0 0 0 0 0 1900 Total Assets 414,417 540,176 (125,759) -23% Liabilities and Fund Balance Liabilities 2010 Accounts payable 0 14,875 0 0 14,875 0 (14,875) 100% 2060 Contracts payable 0 0 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 0 0 0 0 0 0 2610 Advances from other funds 0 0 0 0 0 0 0 2400 Deferred revenue 0 0 0 0 0 0 0 2900 Total Liabilities 14,875 0 (14,875) 100% Fund balance Reserved for 3520 Res. - Debt service 0 0 0 0 0 0 0 3540 Res. - Interfund loans 0 0 0 0 0 0 0 3550 Res. - Prepaid expenses 0 0 0 0 0 0 0 3560 Res. - Committed contracts 0 0 0 63,803 63,803 0 (63,803) 100% 3510 Total reserved 63,803 0 (63,803) 100% Unreserved 3610 Designated for working capital 0 0 0 0 0 0 0 3620 Designated for capital improvements 0 0 0 335,739 335,739 540,176 (204,437) -38% 3650 Total designated 335,739 540,176 (204,437) -38% 3660 Undesignated 0 540,176 399,542 0 140,634 0 140,634 100% Net change to fund balance (140,634) 0 (140,634) 3675 Total undesignated 0 0 0 3501 Total Fund Balance 399,542 540,176 (268,240) -50% 3990 Total Liabilities and Fund Balance 414,417 540,176 (125,759) -23% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBC- TECH.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Technology Capital Project Fund 41000 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Revenues 4100 Taxes 0 0 0 0 0 0 0 0 0 4610 Special assessments 0 0 0 0 0 0 0 0 0 4300 Intergovernmental 0 0 0 0 0 0 0 0 0 4603 Investment earnings 0 12,698 0 0 12,698 23,482 (10,784) -46% 9,000 3,698 41% 4606 Miscellaneous 0 245 0 0 245 0 245 100% 0 245 4001 Total Revenues 12,943 23,482 (10,539) -45% 9,000 3,943 44% Expenditures General government Current 41101 Personal services 0 0 0 0 0 0 0 0 0 41102 Materials and supplies 78,896 0 0 36,027 42,869 0 (42,869) 100% 377,617 334,748 89% 41103 Services and other charges 74,681 0 0 0 74,681 39,737 (34,944) -88% 0 (74,681) 41109 Total current 0 0 0 0 117,550 39,737 (77,813) - 196% 377,617 260,067 69% 41105 Capital outlay 0 0 36,027 0 36,027 0 (36,027) 100% 0 (36,027) 41100 Total general government 153,577 39,737 (113,840) - 286% 377,617 224,040 59% 48010 Total Expenditures 153,577 39,737 (113,840) - 286% 377,617 224,040 59% Revenues Over (Under) Expenditures (140,634) (16,255) (124,379) 765% (368,617) (509,251) 138% Other Financing Sources (Uses) 4915 Transfers in 0 0 0 0 0 70,000 (70,000) - 100% 70,000 70,000 100% 6482 Transfers out 0 0 0 0 0 0 0 0 0 4911 Sale of capital assets 0 0 0 0 0 0 0 0 0 4900 Total other financial sources (uses) 0 70,000 (70,000) - 100% 70,000 (70,000) - 100% Net increase (decrease) in fund balance (140,634) 53,745 (194,379) - 362% (298,617) (579,251) 194% 5000 Fund Balance- January 1 0 0 0 0 540,176 486,431 53,745 11% 486,431 53,745 11% 4950 Prior period adjustment 0 0 0 0 0 0 0 0 0 5500 Fund Balance- January 1 as restated (Note 540,176 486,431 53,745 11% 486,431 53,745 11% 5900 Fund Balance- December 31 567,994 567,994 435,569 435,569 399,542 540,176 (140,634) -26% 187,814 211,728 113% G:\Annual Audit Files \2008 Audit \Trial balances \nonmajor \[TBC- TECH.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Technology Capital Project Fund 41000 December 31, 2008 Download Adjustments Prior Year Variances Budget Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Budget $ % Fund Balance - Balance Sheet 399,542 540,176 Fund Balance - Rev /Exp Stmt. 399,542 540,176 Difference 0 0 Total Assets 414,417 540,176 Total Liabilities + Fund Bal. 414,417 540,176 Difference 0 0 Debits Credits Difference Trial Balance Totals 435,569 435,569 0 Journal Entries Totals 435,569 435,569 0 Difference 0 0 JE Journal Entry Screen 435 435 # ACCT Account Title Dr Debit Credit 41103 Services and other charges Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr 3660 U ndesig nated Dr 63 3560 Res. - Committed contracts Cr 63 #VALUE! Cr 3660 Undesignated Dr 335 3620 Designated for capital improvements Cr 335 #VALUE! Cr 41105 Capital outlay Dr 36 41102 Materials and supplies Cr 36 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 435 4357569 G:\Annual Audit Files\2008 Audit \Trial balances\ nonmajor \[TBE- RECREF.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Recycling and Refuse Enterprise Fund 65300 December 31, 2008 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 0 4 4 0 0 768 (768) -100% 1200 Accounts receivable 53 0 0 0 53 54 (569) _1% 1270 Special assessments receivable 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1500 Prepaid items 0 0 0 0 0 0 0 1445 Inventories -at cost 0 0 0 0 0 0 0 1600 Total Current Assets 53 54 (1 -2% 1900 Total Assets 53 54 (1, 337) -2% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 864 0 0 864 449 (415) -92% 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 0 0 0 0 0 0 2200 Due to other funds 0 0 0 0 0 0 0 2250 Due to other governments 0 0 0 0 0 0 0 2260 Interfund payable 0 0 0 4 4 0 (4 100% 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 5 449 (4 -1062% 2900 Total Liabilities 5 449 (4 -1062% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 0 0 0 0 Restricted for 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 54 0 0 54 54 0 0% Net change to net assets (6 0 (6 3735 Total unrestricted 48 54 (6 -11% 3999 Total Net Assets 48,432 54 (6 -11% G:\Annual Audit Files\2008 Audit \Trial balances\ nonmajor \[TBE- RECREF.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Recycling and Refuse Enterprise Fund 65300 December 31, 2008 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Operating Revenues 4700 Sales and user fees 0 259 0 0 259 245 (14 -6% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 259 245 (14 -6% Operating Expenses 6100 Personal services 0 0 0 0 0 0 0 6200 Supplies 89 0 0 0 89 220 131 60% 6300 Other services 264 0 1 0 264 255 (9 -4% 6360 Insurance 1 0 0 0 1 1 209 12% 6380 Utilities 0 0 0 0 0 0 0 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 0 0 0 0 0 0 0 6400 Total Operating Expenses 265 257 (8 -3% 6450 Operating Income (Loss) (6 (12 (5 48% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 103 0 0 103 1 966 90% 4610 Special assessments 0 0 0 0 0 0 0 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 4606 Other revenue 0 0 0 0 0 0 0 6611 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expenses 103 1 966 90% 6600 Income (Loss) Before Contributions and Transfers (6 (10 (4 44% 4940 Contributions 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 6700 Change in Net Assets (6 (10 (4 44% 5000 Total net assets - January 1 54 65 10 17% 4950 Prior period adjustment 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 54 65 10 17% 5900 Total net assets - December 31 319,632 319,633 4 4 48 54 6 11% G:\Annual Audit Files\2008 Audit \Trial balances\ nonmajor \[TBE- RECREF.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Recycling and Refuse Enterprise Fund 65300 December 31, 2008 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net assets - Balance Sheet 48 54 Net assets - Rev /Exp Stmt. 48 54 Difference 0 0 Total Assets - Liabilities 48 54 Total Net Assets 48 54 Difference 0 0 Debits Credits Difference Trial Balance Totals 4 4 1 Journal Entries Totals 4 4 1 Difference 0 0 JE Journal entry screen 4 4 # ACCT Account Title Debit Credit 3730 Unrestricted Cr 6300 Other services Dr 1 #VALUE! Cr 1095 Cash and cash equivalents Dr 4 2260 Interfund payable Cr 4 temp loan from Storm 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 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 4 47354 G:\Annual Audit Files\2008 Audit \Trial balances\ nonmajor \[TBE- STRTLT.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Street Light Utility Enterprise Fund 65200 December 31, 2008 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 72 0 0 0 72 154 (81 -53% 1200 Accounts receivable 58 0 0 0 58 55 3 6% 1270 Special assessments receivable 0 0 0 0 0 0 0 1500 Prepaid items 0 0 0 0 0 0 0 1445 Inventories -at cost 0 0 0 0 0 0 0 1600 Total Current Assets 131 209 (77 -37% Capital assets 1752 Street Lights 83 0 0 0 83 0 83 100% 1799 Construction in progress 329 0 0 0 329 0 329 100% 1800 Accumulated depreciation 0 0 0 0 0 0 0 1850 Net Capital Assets 413 0 413 100% 1900 Total Assets 544 209 335 160% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 13 0 0 13 29 15 54% 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 0 0 0 0 0 0 Total Current Liabilities Payable 2651 from Current Assets 13 29 15 54% 2900 Total Liabilities 13 29 15 54% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 413 413 0 413 100% Restricted for 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 179 413 0 (233 179 (413 -230% Net change to net assets 351,198 0 351,198 3735 Total unrestricted 117,733 179,652 (61 -34% 3999 Total Net Assets 530,850 179,652 351 195% G:\Annual Audit Files\2008 Audit \Trial balances\ nonmajor \[TBE- STRTLT.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Street Light Utility Enterprise Fund 65200 December 31, 2008 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Operating Revenues 4700 Sales and user fees 0 250 0 0 250 232 (17 -7% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 250 232 (17 -7% Operating Expenses 6100 Personal services 0 0 0 0 0 0 0 6200 Supplies 915 0 0 0 915 822 (93) -11% 6300 Other services 21 0 0 1 21 22 1 6% 6360 Insurance 1 0 0 0 1 1 129 10% 6380 Utilities 159 0 0 0 159 167 7 5% 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 0 0 0 0 0 0 0 6400 Total Operating Expenses 182 191 9 5% 6450 Operating Income (Loss) 67 41 (26 -65% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 3 0 0 3 7 3 49% 4610 Special assessments 0 0 0 0 0 0 0 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 4606 Other revenue 0 0 0 0 0 1 1 100% 6611 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expenses 3 9 5 56% 6600 Income (Loss) Before Contributions and Transfers 71 50 (21 -43% 4912 Contributions 0 329 0 0 329 0 (329 100% 4915 Transfers in 0 0 0 0 0 0 0 6482 Transfers out 50 0 0 0 (50 (26 23 -87% 6700 Change in Net Assets 351 23 (327 -1399% 5000 Total net assets - January 1 0 0 0 0 179 156 (23 -15% 4950 Prior period adjustment 0 0 0 0 0 0 0 5510 Total net assets - January 1 as restated 179,652 156,222 (23 -15% 5900 Total net assets - December 31 777,084 777 413 413 530 179 (351 -195% G:\Annual Audit Files\2008 Audit \Trial balances\ nonmajor \[TBE- STRTLT.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Street Light Utility Enterprise Fund 65200 December 31, 2008 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net assets - Balance Sheet 530 179 Net assets - Rev /Exp Stmt. 530 179 Difference 0 0 Total Assets - Liabilities 530 179 Total Net Assets 530 179 Difference 0 0 Debits Credits Difference Trial Balance Totals 413 413 (1) Journal Entries Totals 413 413 (1) Difference 0 0 JE Journal entry screen 413 413 # ACCT Account Title Debit Credit 3730 Unrestricted Cr 6300 Other services Cr 1 #VALUE! Cr 3500 Invested in capital assets, net of related deb Cr 413 3730 Unrestricted D r 413 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 413 4137118 G:\Annual Audit Files\2008 Audit \Trial balances\ nonmajor \[TBI- GARAGE.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Central Garage Internal Service Fund 70100 December 31, 2008 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 4 0 0 0 4 4 (136 -3% 1200 Accounts receivable 14 0 0 0 14 7 6 83% 1300 Due from other funds 0 0 0 0 0 0 0 1445 Inventories -at cost 25 0 0 0 25 33 (7 -23% 1600 Total Current Assets 4 4 (138 -3% Capital assets 1710 Land 0 0 0 0 0 0 0 1715 Land improvements 166 0 0 0 166 166 0 0% 1720 Buildings and structures 0 0 0 0 0 0 0 1755 Machinery and equipment 7 0 0 0 7 7 299 4% 1735 Mains and lines 0 0 0 0 0 0 0 1800 Accumulated depreciation 0 3 0 0 (3 (3 (188 5% 1850 Net Capital Assets 3 3 110 3% 1900 Total Assets 7 8 (27, 737) 0% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 30 0 0 30 73 42 58% 2060 Contracts payable 0 0 0 0 0 0 0 2100 Accrued salaries and wages 0 9 0 0 9 5 (3 -58% 2250 Due to other governments 0 0 0 0 0 0 0 Total Current Liabilities Payable 2651 from Current Assets 40 79 38 49% 2900 Total Liabilities 40 79 38 49% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 3 3 3 110 3% Restricted for 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 7 3 1 4,168, 630 4 (110, 539) -3% Net change to net assets 11,156 0 11,156 3735 Total Unrestricted 4 4 (99 -2% 3999 Total Net Assets 7 7 1 1,156 0% G:\Annual Audit Files\2008 Audit \Trial balances\ nonmajor \[TBI- GARAGE.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Central Garage Internal Service Fund 70100 December 31, 2008 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Operating Revenues 4700 Sales and user fees 0 1 0 0 1 1 (53 -4% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 1 1 (53 -4% Operating Expenses 6100 Personal services 269 0 0 0 269 301 32 11% 6200 Supplies 486 0 0 0 486 392 (93, 974) -24% 6300 Other services 152 0 0 0 152 148 (4 -3% 6360 Insurance 53 0 0 0 53 55 1 4% 6380 Utilities 1 0 0 0 1 1 (9) 0% 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 631 0 0 0 631 529 (101 -19% 6400 Total Operating Expenses 1 1 (166 -12% 6450 Operating Income (Loss) (195 23 (219 -923% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 107 0 0 107 214 (107 -50% 4610 Special assessments 0 0 0 0 0 0 0 4300 Intergovernmental revenue 0 0 0 0 0 0 0 6496 Gain (loss) on disposal of capital assets 0 73 0 0 73 88 (15 -17% 4606 Other revenue 0 26 0 0 26 10 16 158% 6611 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expenses 206 313 (106 -34% 6600 Income (Loss) Before Contributions and Transfers 11 337 (326 -97% 4912 Contributions 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 57 (57 -100% 6482 Transfers out 0 0 0 0 0 0 0 6700 Change in Net Assets 11 394 (383 -97% 5000 Total net assets - January 1 0 0 0 0 7 7 394 5% 4950 Prior period adjustment 0 0 0 0 0 0 0 5500 Total net assets - January 1 as restated 7 7 394,937 5% 5900 Total net assets - December 31 13, 370,113 13, 370,112 3 3 7 7 11 0% G:\Annual Audit Files\2008 Audit \Trial balances\ nonmajor \[TBI- GARAGE.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Central Garage Internal Service Fund 70100 December 31, 2008 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net assets - Balance Sheet 7 7 Net assets - Rev /Exp Stmt. 7 7 Difference 0 0 Total Assets - Liabilities 7 7 Total Net Assets 7 7 Difference 0 0 Debits Credits Difference Trial Balance Totals 3 3 (1) Journal Entries Totals 3 3 (1) Difference 0 0 JE Journal entry screen 3 3 # ACCT Account Title Debit Credit 3730 Unrestricted Cr 1 6200 Supplies Cr #VALUE! Cr 3730 Unrestricted D r 3 3500 Invested in capital assets, net of related deb Cr 3 #VALUE! Cr 4915 Transfers in Cr 4912 Contributions Cr move that portion of the fuel system that was in GFA and moved to garage #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 3 377557186 G:\Annual Audit Files\2008 Audit \Trial balances\ nonmajor \[TBI- RETIRE.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Employee Retirement Benefit Internal Service Fund 70300 December 31, 2008 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 1 0 0 0 1 1 (47 -3% 1200 Accounts receivable 644 0 1 0 645 734 (89) -12% 1270 Special assessments receivable 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1500 Prepaid items 0 0 0 0 0 0 0 1445 Inventories -at cost 0 0 0 0 0 0 0 1600 Total Current Assets 1 1 (47 -3% 1900 Total Assets 1 1 (47 -3% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 0 0 0 0 0 0 2060 Contracts payable 0 0 0 0 0 0 0 2330 Deposits payable 0 0 0 0 0 0 0 2540 Accrued health insurance liability 0 0 0 0 0 101 101 100% Total Current Liabilities Payable 2651 from Current Assets 0 101 101 100% Long -Term Liabilities 2640 Accrued health insurance liability 0 0 0 0 0 2 2 100% 2650 Net OPEB obligation 0 147 0 0 147 0 (147 100% 2800 Total Long -Term Liabilities 147 2 2 94% 2900 Total Liabilities 147 2 2 94% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 0 0 0 0 Restricted for 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 1 0 0 2 1 (1 021, 471) 2 -246% Net change to net assets (194 0 (194 3735 Unrestricted 1 (1 021, 471) 2 -227% 3999 Total Net Assets 1 (1 2 -227% G:\Annual Audit Files\2008 Audit \Trial balances\ nonmajor \[TBI- RETIRE.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Employee Retirement Benefit Internal Service Fund 70300 December 31, 2008 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Operating Revenues 4700 Sales and user fees 0 71 0 0 71 0 (71 100% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 71 0 (71 100% Operating Expenses 6100 Personal services 0 2 2 0 314 50 (263 -519% 6200 Supplies 0 0 0 0 0 0 0 6300 Other services 0 0 0 0 0 0 0 6360 Insurance 0 0 0 0 0 0 0 6380 Utilities 0 0 0 0 0 0 0 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 0 0 0 0 0 0 0 6400 Total Operating Expenses 314 50 (263 -519% 6450 Operating Income (Loss) (243 (50 192 -379% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 37 0 0 37 71 33 48% 4300 Intergovernmental 0 10 0 0 10 9 (928) -9% 4610 Special assessments 0 0 0 0 0 0 0 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 4606 Other revenue 0 0 0 0 0 0 0 6611 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expenses 48 81 32 41% 6600 Income (Loss) Before Contributions and Transfers (194 30 225 744% 4940 Contributions 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 6700 Change in Net Assets (194 30 225 744% 5000 Total net assets - January 1 0 0 0 0 (1 (1 (30 3% 4950 Prior period adjustment 0 0 0 2 2 0 (2 100% 5500 Total net assets - January 1 as restated 1 (1 (2 242% 5900 Total net assets - December 31 2,469, 502 2,469, 502 2 5 1 (1 021, 471) (2 322, 457) 227% G:\Annual Audit Files\2008 Audit \Trial balances\ nonmajor \[TBI- RETIRE.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Employee Retirement Benefit Internal Service Fund 70300 December 31, 2008 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net assets - Balance Sheet 1 (1 Net assets - Rev /Exp Stmt. 1 (1 021, 471) Difference 0 0 Total Assets - Liabilities 1 (1 Total Net Assets 1 (1 021, 471) Difference 0 0 Debits Credits Difference Trial Balance Totals 2 5 (2 Journal Entries Totals 2 5 (2 Difference 0 0 JE Journal entry screen 2 5 # ACCT Account Title Debit Credit 3730 Unrestricted Cr 1 1200 Accounts receivable Dr 1 #VALUE! Cr 6100 Personal services Dr 2 4950 Prior period adjustment Cr 2 3730 Unrestricted Cr 2 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr (INSERT ROWS HERE IF NECESSARY) 2 570347765 G:\Annual Audit Files\2008 Audit \Trial balances\ nonmajor \[TBI- COMPABS.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Compensated Absences Internal Service Fund 70400 December 31, 2008 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Assets and Other Debits Current Assets 1095 Cash and cash equivalents 974 0 0 0 974 1 (48 -5% 1200 Accounts receivable 0 0 0 0 0 0 0 1320 Due from other governments 0 0 0 0 0 0 0 1300 Due from other funds 0 0 0 0 0 0 0 1600 Total Current Assets 974 1 (48 -5% 1900 Total Assets 974 1 (48, 851) -5% Liabilities Current Liabilites Payable from Current Assets 2010 Accounts payable 0 0 0 0 0 0 0 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 0 0 0 0 0 0 2160 Compensated absences payable 0 0 0 107 107 102 (5 -5% 2200 Due to other funds 0 0 0 0 0 0 0 Total Current Liabilities Payable 2651 from Current Assets 107 102 (5 -5% Long -Term Liabilities 2640 Accrued health insurance liability 0 0 0 0 0 0 0 2660 Compensated absences payable 0 1 107 0 968 921 (47 -5% 2725 Unamortized bond discount and charges 0 0 0 0 0 0 0 2800 Total Long -Term Liabilities 968 921 (47 -5% 2900 Total Liabilities 1 1 (52 -5% Net Assets 3500 Invested in capital assets, net of related debt 0 0 0 0 0 0 0 Restricted for 3710 Reserved 0 0 0 0 0 0 0 3730 Unrestricted 0 0 0 0 0 0 0 Net change to net assets (101 0 (101 3735 Total unrestricted (101, 098) 0 (101, 098) 100% 3999 Total Net Assets (101, 098) 0 (101, 098) 100% G:\Annual Audit Files\2008 Audit \Trial balances\ nonmajor \[TBI- COMPABS.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Compensated Absences Internal Service Fund 70400 December 31, 2008 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Operating Revenues 4700 Sales and user fees 0 19 0 0 19 100 80 81% 5500 Cost of sales 0 0 0 0 0 0 0 4800 Total Operating Revenues 19 100 80 81% Operating Expenses 6100 Personal services 146 0 0 0 146 146 731 0% 6200 Supplies 0 0 0 0 0 0 0 6300 Other services 0 0 0 0 0 0 0 6360 Insurance 0 0 0 0 0 0 0 6380 Utilities 0 0 0 0 0 0 0 6412 Rent 0 0 0 0 0 0 0 6494 Depreciation 0 0 0 0 0 0 0 6400 Total Operating Expenses 146 146 731 0% 6450 Operating Income (Loss) (126 (46 80 -173% Nonoperating Revenues (Expenses) 4603 Interest earnings 0 25 0 0 25 46 20 45% 4610 Special assessments 0 0 0 0 0 0 0 6496 Gain (loss) on disposal of capital assets 0 0 0 0 0 0 0 4606 Other revenue 0 0 0 0 0 0 0 6611 Interest and fiscal agent fees 0 0 0 0 0 0 0 6500 Total Nonoperating Revenues (Expenses 25 46 20 45% 6600 Income (Loss) Before Contributions and Transfers (101 0 101 100% 4940 Contributions 0 0 0 0 0 0 0 4915 Transfers in 0 0 0 0 0 0 0 6482 Transfers out 0 0 0 0 0 0 0 6700 Change in Net Assets (101 0 101 100% 5000 Total net assets - January 1 0 0 0 0 0 0 0 4950 Prior period adjustment 0 0 0 0 0 0 0 5500 Total net assets - January 1 as restated 0 0 0 5900 Total net assets - December 31 1,121, 024 1,121, 024 107,595 107 (101, 098) 0 101 100% G:\Annual Audit Files\2008 Audit \Trial balances\ nonmajor \[TBI- COMPABS.xlsx]TRIAL BALANCE City of Brooklyn Center Working Trial Balance Compensated Absences Internal Service Fund 70400 December 31, 2008 Download Adjustments Prior Year Variances ACCT Account Title CFDA Debit Credit Debit Credit Current Prior $ % Net assets - Balance Sheet (101 0 Net assets - Rev /Exp Stmt. (101, 098) 0 Difference 0 0 Total Assets - Liabilities (101 0 Total Net Assets (101 0 Difference 0 0 Debits Credits Difference Trial Balance Totals 107 107 0 Journal Entries Totals 107 107 0 Difference 0 0 JE Journal entry screen 107 107 # ACCT Account Title Debit Credit 4603 Interest earnings Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr 2660 Compensated absences payable Dr 107 2160 Compensated absences payable Cr 107 #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #VALUE! Cr #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) 107 1077595