2006-12-31 Management Letter - Laserfiche WebLink

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City of Centerville Attachment Adjusting Journal Entries JE # 32 Debit Credit To record 2007 depreciation Expense 415-43000-620 Depreciation $ 4,950.00 601-49400-420 DEPRECIA nON 151,858.00 602-43200-420 DEPRECIA nON 99,521.00 999-41000-420 Depreciation - Gen Government 32,841.00 999-42000-420 Depreciation - Public Safety 2,339.00 999-43000-420 Depreciation - Public Works 289,421.00 999-45000-420 Depreciation - Culture and Recreation 42,934.00 415-16999 Accumulated Depreciation $ 4,950.00 601-16410 Fixed Asset-Equip Depreciation 151,858.00 602-16410 Fixed Asset-Equip Depreciation 99,521.00 999-16999 Accumulated Depreciation 367,535.00 Total $ 623,864.00 $ 623,864.00 Adjusting Journal Entries JE # 33 To record Fixed asset additions 415-16600 Infrastructure $ 44,333.00 415-16600 Infrastructure 252,687.00 601-16400 Fixed asset - Infrastructure 70,576.00 601-16400 Fixed asset - Infrastructure 139,361.00 601-16400 Fixed asset - Infrastructure 180,476.00 602-16400 Fixed asset - Infrastructure 39,186.00 602-16400 Fixed asset - Infrastructure 45,081.00 602-16400 Fixed asset - Infrastructure 67,804.00 999-49000-700 Contribution of assets to enterprise funds 839,504.00 415-43150-36261 Assets contributed by other funds $ 297,020.00 601-49400-36261 Assets contributed by other funds 390,413.00 602-43200-36261 Assets contributed by other funds 152,071.00 999-43000-500 pub works - cap olay 839,504.00 Total $ 1,679,008.00 $ 1,679,008.00 Adjusting Journal Entries JE # 34 To record government additions to fixed assets 999-16100 Land $ 554,217.00 999-16100 Land 826,833.00 999-16200 Buildings 13,500.00 999-16330 Streets 31,256.00 999-16330 Streets 280,792.00 999-16330 Streets 599,311.00 999-16460 Furniture & Equipment 9,220.00 999-16460 Furniture & Equipment 13,600.00 999-16460 Furniture & Equipment 15,204.00 999-16460 Furniture & Equipment 36,920.00 999-16460 Furniture & Equipment 62,331.00 999-41000-500 general government cap olay $ 9,220.00 -12-