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2006-06-28 CC Packet
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2006-06-28 CC Packet
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6/28/2006 12:02:11 PM
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<br />11 <br /> <br />City of Centervi.lle <br />May 4, 2006 <br />Page Three <br /> <br />Audit Adjustments <br /> <br />For purposes of this letter, professional standards define an audit adjustment as a proposed correction of the financial statements <br />that, in our judgment, may not have been detected except through our auditing procedures. An audit adjustment mayor may not <br />indicate matteIs that could have a significant effect on the City's financial reporting process (that is, cause future financial <br />statements to be materially misstated). In total, we proposed 61 journal entries. The entries we would consider audit entries are <br />listed below. The remaining entries would be considered year end accounting entries. Both series of entries are generally <br />considered the responsibility of the City to prepare. The City will get more accurate and more timely information if the number of <br />journal entries is reduced. We bad no uncorrected misstatements. <br /> <br />Adjusting Journal Entries JE # 5 Debit Credit <br />To correct mva adjustment entry <br />101-49200-36210 Interest Earnings $ 3,382.00 <br />306-49200-36210 InterestEamings 44.00 <br />308-49200-36210 Interest Earnings 77.00 <br />312-49200-36210 Interest Earnings 865.00 <br />327-49200-36210 Interest Earnings 1,238.00 <br />336-49200-36210 Interest Earnings 294.00 <br />342-49200-36210 Interest Earnings 1,685.00 <br />345-49200-36210 Interest Earnings 1,277.00 <br />346-49200-36210 Interest Earnings 1,096.00 <br />402-49200-36210 Interest Earnings 672.00 <br />412-49200-36210 Interest Earnings 269.00 <br />415-49200-36210 Interest Earnings 456.00 <br />446-49200-36210 Interest Earnings 137.00 <br />601-49200-36210 Interest Earnings 721.00 <br />602-49200-36210 Interest Earnings 114.00 <br />602-49200-36210 Interest Earnings 3,983.00 <br />101-10111 Fair Value Adjustments $ 3,382.00 <br />306-10111 Fair Value Adjustment 44.00 <br />308-tO 111 Fair Value Adjustment 77.00 <br />312-10111 Fair Value Adjustments 865.00 <br />327-10111 Fair Value Adjustments 1,238.00 <br />336-10111 Fair Value Adjustments 294.00 <br />342-10111 Fair Value Adjustments 1,685.00 <br />345-10111 Fair Value Adjustments 1,277.00 <br />346-10111 Fair Value Adjustments 1,096.00 <br />402-1011 1 Fair Value Adjustments 672.00 <br />412-10111 Fair Value Adjustments 269.00 <br />415-10111 Fair Value Adjustments 456.00 <br />446-10111 Fair Value Adjustments 137.00 <br />601-10111 Fair Value Adjustments 721.00 <br />602-10111 Fair Value Adjustments 114.00 <br />602-10111 Fair Value Adjustments 3,983.00 <br />Total S 16,310.00 S 16,310.00 <br /> <br />952.835.9090 . Fax 952.835.8261 <br />www.aemcpas.com <br />
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