2006-12-31 Management Letter - Laserfiche WebLink

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City of Centerville Attachment Adjusting Journal Entries JE # 38 Debit Credit To Reverse worker's comp set up as prepaid in error 101-41400-151 Worker's Comp Insurance Prem $ 189.00 101-41400-360 Insurance (Liability Ins.) 74.00 101-41400-360 Insurance (Liability Ins.) 2,009.00 101-42400-151 Worker's Comp Insurance Prem 170.00 101-42400-360 Insurance (Liability Ins.) 35.00 101-43000-151 Worker's Comp Insurance Prem 931.00 101-43000-360 Insurance (Liability Ins.) 1,246.00 101-43140-360 Insurance (Liability Ins.) 42.00 101-43140-360 Insurance (Liability Ins.) 42.00 10 1-45202-151 Worker's Comp Insurance Prem 113.00 101-45202-360 Insurance (Liabi]ity Ins.) 333.00 60] -49400-151 Worker's Comp Insurance Prem 187.00 60] -49400-360 Insurance (Liability Ins.) 310.00 602-43200-151 Worker's Comp Insurance Prem 226.00 602-43200-360 Insurance (Liability Ins.) 69.00 101-15500 Prepaid Items $ 5,184.00 601-15500 Prepaid Items 497.00 602-15500 Prepaid Items 295.00 Total $ 5,976.00 $ 5,976.00 Adjusting Journal Entries JE # 39 To reverse ppd set up in error 348-47000-620 Fiscal Agent's Fees 26.00 348-15500 Prepaid Items 26.00 Total 26.00 26.00 Adjusting Journal Entries JE # 40 To reverse 2005 Accounts Receivab]e and to correct city entries 4] 5-11500 Accounts Receivab]e $ 7,058.00 415-43000-32350 Charges for Services - Utility Billing 7,968.00 601-11500 Accounts Receivab]e 44,348.00 601-49400-37100 Water Sales 49,904.00 602-11500 Accounts Receivab]e 73,385.00 602-43200-37200 Sewer Sales 83,013.00 415-]1500 Accounts Receivab]e $ 7,968.00 415-43000-32350 Charges for Services - Utility Billing 7,058.00 601-11500 Accounts Receivab]e 49,904.00 601-49400-36280 Sales Tax Collections 125.00 601-49400-37100 Water Sales 44,203.00 601-49400-37150 Water ConnectJReconnect Fee 20.00 602-11500 Accounts Receivab]e 83,013.00 602-43200-37200 Sewer Sales 73,385.00 Total $ 265,676.00 $ 265,676.00 -14-