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<br />Client: City of La Porte
<br />Engagement: City of La Porte
<br />Period Ending: 9/30/2003
<br />Workpaper: GASB 34 Enures Proposed by Null-Lairson
<br />Account Description
<br />GASB 34 Entries JE # 21
<br />Reclassify current year's bond retirements
<br />096-0000-152-00-00 AMT AVAIL FOR PMT OF LTD ! AMOUNT TO BE PROVIDED
<br />096-0000-570-90-70 BOND PRINCIPAL RETIREMENT
<br />Total
<br />GASB 34 Entries JE # 22
<br />Recassify current portion of bonds payable
<br />096-0000-231-00-00 GENERAL LTD PAYABLE /GENERAL OBLIGATION BONDS
<br />096-0000-232-00-00 GENERAL LTD PAYABLE /CERTIFICATE OF OBLIGATION
<br />096-0000-212-00-00 CURRENT PORTION CERT OF OBLIGATION
<br />096-0000-212-01-00 CURRENT PORTION BONDS PAYABLE
<br />Total
<br />GASB 34 Entries JE # 23
<br />Recording Interest payable at year end
<br />096-0000-152-00-00 AMT AVAIL FOR PMT OF LTD /AMOUNT TO BE PROVIDED
<br />096-0000-212-02-00 INTEREST PAYABALE
<br />096-0000-570-90-71 INTEREST EXPENSE
<br />Total
<br />GASB 34 Entries JE # 24
<br />To allocate charges for services to functional expenses
<br />999-0000-400-00-00
<br />999-0000-510-00-00
<br />999-0000-520-00-00
<br />999-0000-530-00-00
<br />999-0000-532-00-00
<br />999-0000-552-00-00
<br />Total
<br />CHARGES FOR SERVICES
<br />GENERAL GOVERNMENT
<br />PUBLIC SAFETY
<br />PUBLIC WORKS
<br />HEALTH AND SANITATION
<br />CULTURE AND RECREATION
<br />GASB 34 Entries JE # 27
<br />To allocate motor pool transactions & balances
<br />999-0000-101-01-00
<br />999-0000-103-00-00
<br />999-0000-114-00-00
<br />999-0000-120-00-00
<br />sss-0ooo-lsa-oo-0o
<br />999-0000-483-01-00
<br />999-0000-510-00-UO
<br />999-0000-520-00-00
<br />999-0000-532-00-00
<br />999-0000-552-00-00
<br />999-0000-191-00-00
<br />999-0000-202-00-00
<br />sss-0ooo-217-00-00
<br />CASH
<br />INVESTMENTS
<br />OTHER RECEIVABLES
<br />INVENTORIES
<br />FURNITURE 8 EQUIPMENT
<br />LOSS ON SALE
<br />GENERAL GOVERNMENT
<br />PUBLIC SAFETY
<br />HEALTH AND SANITATION
<br />CULTURE AND RECREATION
<br />ACCUMULATED DEPRECIATION
<br />ACCOUNTS PAYABLE
<br />SALARIES PAYABLE
<br />
<br />Debit Credit
<br />1,590,000.00
<br />1,590,000.00
<br />1,590,000.00 1,590,000.00
<br />1,340,000.00
<br />150,000.00
<br />150,000.00
<br />1,340,000.00
<br />1,490,000.00 1,490,000.00
<br />86,798.00
<br />38,950.00
<br />47,848.00
<br />86,798.00 86,798.00
<br />3,291,624.00
<br />3,291,624.00
<br />1,832,584.00
<br />343,091.00
<br />2,542.00
<br />44,210.00
<br />9,858,579.00
<br />20,851.00
<br />31,702.00
<br />50,573.00
<br />28,313.00
<br />18,474.00
<br />420,915.00
<br />1,501,949.00
<br />40,733.00
<br />891,146.00
<br />436,881.00
<br />3,291,624.00
<br />5,352,209.00
<br />8,439.00
<br />21,637.00
<br />
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