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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 />999-0000-213-01-00
<br />999-0000-401-01-00
<br />999-0000-401-01-01
<br />999-0000-371-00-00
<br />999-0000-407-08-00
<br />999-0000-408-01-04
<br />999-0000-408-01-20
<br />999-0000-408-01-22
<br />999-0000-408-02-19
<br />Total
<br />DEFERRED REVENUES
<br />TAX REVENUE
<br />TAX REVENUE DSF
<br />UNRESTRICTED NET ASSETS
<br />MUNICIPAL COURT
<br />SOLID WASTE
<br />EMS
<br />MOWING
<br />MISC
<br />GASB 34 Entries JE # 32
<br />To record current year increase in compensated absences payable
<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 />999-0000-371-00-00
<br />Total
<br />GENERAL GOVERNMENT
<br />PUBLIC SAFETY
<br />HEALTH AND SANITATION
<br />CULTURE AND RECREATION
<br />UNRESTRICTED NET ASSETS
<br />GASB 34 Entries JE # 33
<br />Record infrastructure at beginning of year
<br />095-0000-180-05-00 INFRASTRUCTURE /PUBLIC WORKS
<br />095-0000-190-00-00 ACCUMULATED DEPRECIATION
<br />095-0000-351-02-00 INVEST IN GEN FIXED ASSET /CAPITAL IMPROVEMENTS
<br />Total
<br />GASB 34 Entres JE # 34
<br />Record accumulated depreciation at beginning of year
<br />095-0000-351-02-00 INVEST IN GEN FIXED ASSET /CAPITAL IMPROVEMENTS
<br />095-0000-190-00-00 ACCUMULATED DEPRECIATION
<br />Total
<br />GASB 34 Entries JE # 35
<br />Record depreciation expense
<br />095-0000-510-00-00
<br />095-0000-520-00-00
<br />095-0000-530-00-00
<br />095-0000-552-00-00
<br />095-0000-190-00-00
<br />Total
<br />DEPR GEN GOVERNMENT
<br />DEPR PUBLIC SAFETY
<br />DEPR PUBLIC WORKS
<br />DEPR CULTURE 8 RECREATION
<br />ACCUMULATED DEPRECIATION
<br />GASB 34 Entries JE # 36
<br />Correct posting of capital asset disposals
<br />095-0000-190-00-00 ACCUMULATED DEPRECIATION
<br />095-0000-351-02-00 INVEST IN GEN FIXED ASSET /CAPITAL IMPROVEMENTS
<br />Total
<br />
<br />Debit Credit
<br />2,677,942.00
<br />46,771.00
<br />10,648.00
<br /> 2,191,831.00
<br /> 24,898.00
<br /> 3,471.00
<br /> 414,963.00
<br /> 8,724.00
<br /> 91,474.00
<br />2,735,361.00 2,735,361.00
<br />72,995.00
<br />29,334.00
<br />11,173.00
<br />15,324.00
<br />128,826.00
<br />128,826.00 128,828.00
<br />16,515,354.00
<br />7,431,909.00
<br />9,083,445.00
<br />7 6,515,354.00 16,515,354.00
<br />13,933,579.00
<br />13,933,579.00
<br />13,933,579.00 13,933,579.00
<br />311,383.00
<br />294,343.00
<br />1,082,052.00
<br />573,086.00
<br />2,260,864.00
<br />2,260,864.00 2,260,864.00
<br />130,955.00
<br />130,955.00
<br />130,955.00 730,955.00
<br />
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