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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 Entries Proposed by Null-Lairson
<br />Account Description
<br />999-0000-217-01-00 COMPENSATED ABSENCES PAYABLE
<br />999-0000-371-00-00 UNRESTRICTED NET ASSETS
<br />999-0000-410-00-00 INTEREST INCOME
<br />Total
<br />GASB 34 Entries JE # 28
<br />To allocate technology fund transactions and balances
<br />999-0000-101-01-00 CASH
<br />999-0000-103-00-00 INVESTMENTS
<br />999-0000.114-00-00 OTHER RECEIVABLES
<br />999-0000-130-00-00 PREPAID EXPENSE
<br />999-0000-184-00-00 FURNITURE & EQUIPMENT
<br />999-0000-483-01-00 LOSS ON SALE
<br />999-0000-510-00-00 GENERAL GOVERNMENT
<br />999-0000-520-00-00 PUBLIC SAFETY
<br />999-0000-532-00-00 HEALTH AND SANITATION
<br />999-0000-552-00-00 CULTURE AND RECREATION
<br />999-0000-191-00-00 ACCUMULATED DEPRECIATION
<br />999-0000-202-00-00 ACCOUNTS PAYABLE
<br />999-0000-371-00-00 UNRESTRICTED NET ASSETS
<br />999-0000-410-00-00 INTEREST INCOME
<br />Total
<br />GASB 34 Entries JE # 29
<br />To allocate health insurance fund transactions and balances
<br />999-0000-101-01-00
<br />999-0000-103-00-00
<br />sss-0ooo-l la-0o-0o
<br />999-0000-510-00-00
<br />999-0000-520-00-00
<br />999-0000-532-00-00
<br />999-0000-552-00-00
<br />sss-oooo-2oz-oo-0o
<br />999-0000-371-00-00
<br />999-0000-410-00-00
<br />999-0000-480-01-00
<br />Total
<br />CASH
<br />INVESTMENTS
<br />OTHER RECEIVABLES
<br />GENERAL GOVERNMENT
<br />PUBLIC SAFETY
<br />HEALTH AND SANITATION
<br />CULTURE AND RECREATION
<br />ACCOUNTS PAYABLE
<br />UNRESTRICTED NET ASSETS
<br />INTEREST INCOME
<br />TRANSFERS IN
<br />GASB 34 Entries JE # 30
<br />To allocate grant revenues over functional expenses
<br />999-0000-409-00-00 GRANT REVENUE
<br />999-0000-510-01-00 GENERAL GOVT GRANTS
<br />999-0000-520-01-00 PUBLIC SAFETY GRANTS
<br />999-0000-552-01-00 CULTURE AND RECREATION GRANTS
<br />Total
<br />
<br />Debit Credit
<br />104,895.00
<br />6,518,342.00
<br />25,397.00
<br />12,030,919.00 12,030,919.00
<br />374,546.00
<br />78,743.00
<br />583.00
<br />57,975.00
<br />1,076,024.00
<br />234,287.00
<br />3,658.00
<br />4,872.00
<br />97.00
<br />769.00
<br />1,831,554.00
<br />2,104,001.00
<br />439,796.00
<br />3,258.00
<br />120,209.00
<br />127,011.00
<br />20,572.00
<br />57,244.00
<br />2,872,091.00
<br />480,037.00
<br />480,037.00
<br />787,464.00
<br />45,448.00
<br />993,569.00
<br />5,073.00
<br />1,831,554.00
<br />17o,s2s.oo
<br />1,421,200.00
<br />29,962.00
<br />1,250,000.00
<br />2,872,091.00
<br />177,125.00
<br />251,995.00
<br />50,917.00
<br />480,037.00
<br />GASB 34 Entries JE # 31
<br />To reclassify deferred revenues
<br />
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