ADVANCE ENCUMBRANCE & ACCOUNT

Transcription

1 Accounts Needed, 2.1, 2.10, 3.2, 4.1, 5.1, 6.2, 6.15, 6.48, 7.3, 8.1, 11.2 Accounts Payable, 19.4 Accounts Payable/Other Liabilities, Accounts Receivable, 19.2, 19.8 Accrued Interest Receivable, 19.2, 19.8 ADVANCE ENCUMBRANCE & ACCOUNT TRANSFERS, 8.1 Advance Payment for State Aid Funds Received for the Project, 6.16 Agency Fund - Federal Aid Projects, B ANNUAL ALLOTMENT Examples, 1.5 ANNUAL ALLOTMENTS, 1.1 ANNUAL REPORT - INSTRUCTIONS, 19.1 Brief of Activities, Comments and Recommendations, 19.1 Detailed Maintenance Costs by Funds, Detailed Routine Maintenance Costs by Roads - County Roads, Municipal, Regular, Estimated Budget, Financial Statement, 19.2 Fixed Assets, Fixed Assets Betterments, Inventory of Materials and Supplies, Land nad Buildings, Letter of Transmittal, 19.1 Liabilities and Fund Balance Reserves, Liabilities and Fund Balance Reserves Addendum, Receivables, 19.7 Receivables Addendum, 19.9 State Aid Bonds, Statement of Construction Costs - CSAH Municipal, Statement of Construction Costs - CSAH Regular, Statement of Costruction Costs - County Roads, Summary of Construction Costs - CSAH Municipal, Summary of Construction Costs - CSAH Regular, Summary of Constrution Costs - County Roads, Summary of County Highway Information, 19.1 Summary of Expenditures, Summary of Maintenance Costs by Funds, Summary of Maintenance Costs by Roads - CSAH Municipal, Town Road Allotment, 19.9 Year-End Cash Reconciliation, Year-End Fund Balance Reconciliation, ANNUAL REPORT INSTRUCTIONS Statement of Revenues and Expenditures, ANNUAL REPORT - SAMPLE, 18.1 Brief of Activities, Comments and Recommendations, 18.5 Cover Page, 18.1 Detailed Maintenance Costs by Funds, Detailed Routine Maintenance Costs by Roads - County Roads, Municipal, Regular, Estimated Budget, Financial Statement, 18.6 Fixed Asset Betterments, Fixed Assets, Index of Annual Report, 18.3 Inventory of Materials and Supplies, Land and Buildings, Letter of Transmittal, 18.2 Liabilities and Fund Balance Reserves, Liabilities and Fund Balance Reserves Addendum, Receivables, 18.7 Receivables Addendum, 18.8 State Aid Bonds - CSAH Regular, Statement of Construction Costs - County Roads, Statement of Construction Costs - CSAH Municipal, Statement of Construction Costs - CSAH Regular, Statement of Revenues and Expenditures, Summary of Construction Costs - County Roads, Summary of Construction Costs - CSAH Municipal, Summary of Construction Costs - CSAH Regular, Summary of County Highway Information, 18.4 Summary of Expenditures, Summary of Maintenance Costs by Funds, Summary of Maintenance Costs by Roads - CSAH Municipal, Town Road Allotment, 18.9 ASSETS, 16.1 Accounts Receivable, 16.1 Cash, 16.1 Inventory Accounts, 16.5 Investments, 16.1 State Aid Allotments - Regular, Municiple or Town Bridge, 16.5 State Aid Municiple Construction Receivable, 16.4 State Aid Municiple Maintenance Receivable, 16.3 State Aid Receivable - Town Bridge, 16.4 State Aid Regular Maintenance Receivable, 16.1 State Aid Regular Construction Receivable, 16.3 ASSETS (Financial Statement), 19.2 Accounts Receivable, 19.2 Accrued Interest Receivable, 19.2 Bridge Bonding Construction Receivable, 19.3 Cash and Pooled Investments, 19.2 Delinquent Taxes, 19.2 Due From Counties, 19.3 Due From Other Funds, 19.3 Due From Other Governments, 19.3 Due From Townships/Municipalities, 19.3 Inventories, 19.4 Petty Cash and Change Funds, 19.2 State Aid Allotments, Receivables, 19.3 Taxes Receivable, 19.2 Unapportioned Taxes, 19.2 Averaging, 13.3 BALANCE SHEET ACCOUNTS, 16.1 Assets, 16.1 Liabilities, Reserves, and Fund Balances,

2 Betterments, 11.8 BETTERMENTS, 14.4 Mc 1 New Culverts, Guard Rails and New Tiling, 14.4 Mc 2 Cuts and Fills, 14.4 Mc 3 Sodding and Seeding, 14.4 Mc 4 Bituminous Treatment, 14.4 Mc 5 Overlays, 14.4 BOND ACCOUNT, 7.1 Accounts Needed, 7.3 Narrative, 7.1 Sequence of Events, 7.3, 8.1 bond interest, 7.1, 7.5, 7.6, 9.2 Bridge Bonding Construction, BRIDGE BONDING CONSTRUCTION ACCOUNT, 5.1 Accounts Needed, 5.1 Examples, 5.5 Narrative, 5.1 Sequence of Events, 5.2 Bridge Bonding Construction Receivable, 19.9 Brief of Activities, Comments and Recommendations, 18.5, 19.1 Brudge Bonding Construction Receivable, 19.3 Building and Equipment (Capital Outlay), Buy Backs, 11.5 Capital Outlay, Cash and Pooled Investments, 19.2 Chapter , Subp.2, 1.1 Charges for Materials and Services, COFARS, 6.5, 7.3, 11.1 Compensated Absences, 19.6, Composite Methods, 12.4 Construction, CONSTRUCTION COSTING, 15.1 Bridges and Culverts, 15.1 Engineering, 15.1 Highways, 15.1 Right of Way, 15.1 Special Work, 15.1 Construction Costs, 10.3 Contracts Payable, 19.4, Control, 13.1 Costs with Federal Aid Funds, 6.3, 6.17 Costs Without Federal Aid Funds, 6.4, 6.17 Cover Page, 18.1 CSAH Construction Allotment, 1.2 CSAH Municipal, 9.1 CSAH Regular, 1.2, 7.1, 9.1, 16.1, 16.3 CSAH Regular and Municipal Funds, 1.2 Current Year Accruals, Debt Service, Deferred Revenue, 19.6, DELEGATED CONTRACT PROCESS(COUNTY LET CONTRACT, 6.15 Delegated Contracts, 6.1 Delinquent Taxes, 19.2, 19.6, 19.8, Designated, 19.7 Detailed Maintenance Costs by Funds, 18.21, Detailed Routine Maintenance Costs by Roads - County Roads, 18.27, Municipal, 18.25, Regular, 18.23, Determining Major General Infrastructure Assets, 12.2 Due From Counties, 19.3, 19.8 Due From Other Funds, 19.3, 19.8 Due From Other Governments, 19.3, 19.8 Due From Townships/Municipalities, 19.3, 19.8 Due to Counties, 19.6 Due to Other Funds, 19.4, Due to Other Governments, 19.4 Due to Other Governments (Goods and Services), Due to Other Governments (Other), Due to State Aid - Overpayments, 19.6, Due to Townships/Municipalities, 19.4 Engineering, Equipment Costs, 10.3 Establishing Capitalization at Transition, 12.2 Estimated Budget, 18.40, Estimated Historical Cost Current Replacement Cost, 12.3 Estimated Historical Cost Existing Information, 12.3 Example: Calculating Depreciation, 12.3 Example: Estimated Historical Cost Current Replacement Cost, 12.3 Example: Estimated Historical Cost Existing Information, 12.3 Examples, 1.5, 2.7, 2.16, 3.8, 5.5, 6.11, 6.23 EXPENDITURES (Statement of Revenues and Expenditures), Capital Outlay, Debt Service, Intergovernmental Expenditures, Other Financing Uses, Personal Services, Services and Supplies, Unallocated Expenditures, Federal Aid Construction, FEDERAL AID CONSTRUCTION - DELEGATED Accounts Needed, 6.15, 6.48 Examples, 6.23 Narrative, 6.16 FEDERAL AID CONSTRUCTION NON-DELEGATED Accounts Needed, 6.2 Examples, 6.11 Narrative, 6.2 FIFO, 13.2 Final Payment to Contractor, 6.19 Financial Statement, 18.6 FINANCIAL STATEMENT, 19.2 Assets, 19.2 Fund Balance, 19.7 Liabilities, 19.4 Fixed Assets, 18.13, FIXED ASSETS, 11.1 Accounts Needed, 11.2 Betterments, 11.8 Buy Backs, 11.5 Leases, 11.6 Modifying Rental Rates to More Closely Reflect Actual Unit Expenses, 11.3 Narrative, 11.1 Presentation in Annual Report, 11.8 Purchases, 11.3 Rental Rates, 11.7 Rental Rates Versus Actual Unit Expenses, 11.2 Useful Life, 11.9 Fixed Assets Betterments, 18.14, Fringe Benefit Rate Calculation, 10.3 FUND BALANCE (Financial Statement), 19.7 Designated, 19.7 Reserved, 19.7 Undesignated, 19.7 Unreserved, 19.7 GASB 34,

3 GENERAL FUND ADVANCE, 8.1 Accounts Needed, 8.1 Narrative, 8.1 General Revenue Fund, 1.3 Index of Annual Report, 18.3 INFRASTRUCTURE CAPITALIZATION, 12.1 Initial Capitalization of General Infrastructure Assets, 12.2 Modified Approach for Reporting Infrastructure, 12.4 Reporting Capital Assets, 12.1 Reporting General Infrastructure Assets at Transition, 12.2 INITIAL CAPITALIZATION OF GENERAL INFRASTRUCTURE ASSETS, 12.2 Composite Methods, 12.4 Determining Major General Infrastructure Assets, 12.2 Estimated Historical Cost - Current Replacement Cost, 12.3 Estimated Historical Cost - Existing Information, 12.3 Estimating Capitalization at Transition, 12.2 Example Calculating Depreciation, 12.3 Estimated Historical Cost - Current Replacement Cost, 12.3 Estimated Historical Cost - Existing Information, 12.3 Methods of Calculating Depreciation, 12.3 Intergovernmental Expenditures, Intergovernmental Revenue, Inventories, 19.4 INVENTORY COSTING METHODS, 13.2 Averaging, 13.3 FIFO, 13.2 LIFO, 13.2 Narrative, 13.2 Inventory Expenses Versus Expenditures, 13.3 INVENTORY MANAGEMENT, 13.1 Inventory Costing Methods, 13.2 Inventory Expenses Versus Expenditures, 13.3 Organization and Control, 13.1 Inventory of Material and Supplies Field Materials and Supplies, Motor Fuels, Lubricants, Fluids, Parts and Replacements, Inventory of Materials and Supplies, 18.10, Land and Buildings, 18.15, Leases, 11.6 Letter of Transmittal, 18.2, 19.1 LIABILITIES (Financial Statement), 19.4 Accounts Payable, 19.4 Compensated Absences, 19.6 Constracts Payable, 19.4 Deferred Revenue, 19.6 Delinquent Taxes, 19.6 Due to Counties, 19.6 Due to Other Funds, 19.4 Due to Other Governments, 19.4 Due to State Aid - Overpayments, 19.6 Due to Townships/Municipalities, 19.4 Prepaid Taxes, 19.6 Salaries Payable, 19.4 State Aid Allotments, 19.6 LIABILITIES (Liabilities and Fund Balance Reserves), Accounts Payable, Accounts Payable/Other Liabilities, Compensated Absences, Contracts Payable, Deferred Revenue, Delinquent Taxes, Due to Other Funds, Due to Other Governments (Goods and Services), Due to Other Governments (Other), Due to State Aid - Overpayments, Prepaid Taxes, Salaries Payable, State Aid Allotments, Liabilities and Fund Balance Reserves, 18.11, Fund Balance, LIABILITIES AND FUND BALANCE RESERVES Liabilities, Liabilities and Fund Balance Reserves Addendum, 18.12, LIABILITIES, RESERVES, AND FUND BALANCES, 16.6 Accounts Payable, 16.6 Contracts Payable, 16.6 Deferred Revenue - Regular, Municiple, and/or Town Bridge, 16.7 Fund Balance, 16.8 Reserve - Inventory and Supplies, 16.7 Reserve for Uncompleted Contracts, 16.7 Salaries and Wages Payable, 16.6 LIFO, 13.2 Local Obligation, 6.2 MAINTENANCE COSTING, 14.1 Betterments, 14.4 Repairs and Replacements, 14.2 Routine Maintenance, 14.1 Special Work, 14.5 Maintenance Costs, 10.2 Methods of Calculating Depreciation, 12.3 Minnesota townships, 1.3 Miscellaneous Revenue, Modified Approach for Reporting Infrastructure, 12.4 Modifying Rental Rates to More Closely Reflect Actual Unit Expenses, 11.3 Municipal Construction, 9.1, 9.2, 9.3, 16.4 Municipal Construction Allotment, 1.2 Municipal Maintenance, 9.2, 9.4 MUNICIPAL MAINTENANCE ACCOUNT, 2.10 Accounts Needed, 2.10 Examples, 2.16 Narrative, 2.10 Sequence of Events, 2.11 Municipal Maintenance Allotment, 1.2, 9.2, 9.4 Narrative, 2.1, 2.10, 3.1, 4.1, 5.1, 6.2, 6.16, 7.1, 8.1, 9.1, 9.3, 10.1, 11.1, 13.1, 13.2 Notice of Annual Apportionment, 1.1, 1.2 Notice of Apportionment, A Notice of State Aid Annual Apportionment, 1.3 Organization, 13.1 ORGANIZATION AND CONTROL, 13.1 Control, 13.1 Narrative, 13.1 Organization, 13.1 Other Financing Sources, Other Financing Uses, Overhead Administrative Costs, 10.2 overpayment, 4.1, 6.19, 6.22 Personal Services, Petty Cash and Change Funds, 19.2 Prepaid Taxes, 19.6, Presentation in Annual Report, 11.8 Previous Year Accruals, Project Development, Right of Way Reimbursement, Etc., 6.3, 6.16 Project is Approved, 6.16, 6.48 Project is Finaled, 6.7, 6.19,

4 Purchases, 11.3 Receivables, 18.7 RECEIVABLES, 19.7 Accounts Receivable, 19.8 Accrued Interest Receivable, 19.8 Bridge Bonding Construction Receivable, 19.9 Delinquent Taxes, 19.8 Due From Counties, 19.8 Due From Other Funds, 19.8 Due From Other Governments, 19.8 Due From Other Townships/Municipalities, Receivables, 19.9 Taxes Receivable, 19.7 Unapportioned Taxes, 19.8 Receivables Addendum, 18.8, 19.9 recognize revenue, 2.2, 2.3, 2.4, 2.11, 2.12, 2.13, 3.4, 4.3 recognize unpaid balance, 2.3, 2.12 RECONCILING ACCOUNTS TO STATE AID STATUS REPORTS, 9.1 Municipal Construction, 9.3 Municipal Maintenance, 9.2 Narrative, 9.1 Regular Maintenance, 9.2, 9.3 Town Bridge Construction, 9.3 RECONCILING STATE AID ACCOUNTS, 9.1 RECONCILING THE DEFERRED REVENUE ACCOUNTS, 9.3 Municipal Maintenance, 9.4 Narrative, 9.3 Regular Maintenance, 9.3 Regular, Municipal and Town Bridge Construction, 9.4 REGULAR AND MUNICIPAL CONSTRUCTION ACCOUNTS, 3.1 Accounts Needed, 3.2 Examples, 3.8 Narrative, 3.1 Sequence of Events, 3.2 REGULAR AND MUNICIPAL MAINTENANCE ACCOUNTS, 2.1 Regular Construction, 2.4, 2.6, 2.12, 2.13, 2.15, 7.1, 7.4, 9.1, 9.2, 9.3, 16.3 Regular Construction Allotment, 1.1, 2.6, 2.15, 7.1, 7.4 Regular Construction Deferred Revenue, 7.4 Regular Maintenance, 9.2, 9.3 REGULAR MAINTENANCE ACCOUNT, 2.1 Accounts Needed, 2.1 Examples, 2.7 Narrative, 2.1 Sequence of Events, 2.2 Regular Maintenance Allotment, 1.1, 2.3, 2.4, 2.5, 2.6, 2.12, 2.14, 2.15, 7.1, 7.2, 7.4, 7.5, 9.2, 9.3, 16.1 Regular, Municipal and Town Bridge Construction, 9.4 Reimbursement of Federal Aid Bridge Bonding Funds, 6.19, 6.49 Rental Rates, 11.7 Rental Rates Versus Actual Unit Expenses, 11.2 REPAIRS AND REPLACEMENTS, 14.2 Mb 1 Reshaping, 14.2 Mb 2 Resurfacing, 14.3 Mb 3 Culverts, Bridges & Guard Rails, 14.3 Mb 4 Washouts = Erosion Damage Storm related, 14.3 Mb 5 Subgrade Repair, 14.3 Reporting Capital Assets, 12.1 Reporting General Infrastructure Assets at Transition, 12.2 Reserved, 19.7 REVENUES (Statement of Revenues and Expenditures), Bridge Bonding Construction, Charges for Materials and Services, Current Year Accruals, Federal Aid Construction, Intergovernmental Revenue, Miscellaneous Revenue, Other Financing Sources, Previous Year Accruals, State Aid Municipal Construction, State Aid Municipal Maintenance, State Aid Regular Construction, State Aid Regular Maintenance, State Aid Transfers, Taxes, Town Bridge Construction, Town Road Allotment, Right of Way, Road and Bridge Fund, 1.3 ROUTINE MAINTENANCE, 14.1 Ma 1 Smothing Surface, 14.1 Ma 2 Minor Surface Maintenance, 14.1 Ma 3 Roadside and Drainage, 14.1 Ma 4 Brush and Weed Control, 14.1 Ma 5 Snow and Ice Control, 14.2 Ma 6 Traffic Signs, 14.2 Salaries Payable, 19.4, Sequence of Events, 2.2, 2.11, 3.2, 4.1, 5.2, 7.3, 8.1 Services and Supplies, Snow and Ice Control, Special Considerations, 4.1 SPECIAL TOWN BRIDGE AALLOTMENT Narrative, 8.1 SPECIAL TOWN BRIDGE ALLOTMENT, 8.1 Accounts Needed, 8.1 SPECIAL WORK, 14.5 Md 1 Dust Treatments, 14.5 Md 2, 14.5 Md 3, 14.5 Md 4 Construction of Bike Lanes, 14.5 Md 5 Construction of Turn Lanes, 14.5 Md 6 Special Agreements, 14.5 State Aid Allotments, 19.4, 19.6, State Aid Bonds, State Aid Bonds - CSAH Regular, STATE AID FINANCE TEAM, viii State Aid Municipal Construction, State Aid Municipal Maintnenance, State Aid Payment, 3.4, 4.3, 5.3, 7.4, 9.1, 9.2, , 19.9 State Aid Regular Construction, State Aid Regular Maintenance, Receivables, 19.9 STATE AID TASK FORCE MEMBERS, viii State Aid Transfer Notice, 6.3 State Aid Transfers, Statement of Construction Costs - County Roads, 18.36, Statement of Construction Costs - CSAH Municipal, 18.33, Statement of Construction Costs - CSAH Regular, 18.29, Statement of Revenues and Expenditures, STATEMENT OF REVENUES AND EXPENDITURES,

5 Expenditures, Revenues, Summary of Construction Costs - County Roads, 18.35, Summary of Construction Costs - CSAH Municipal, 18.32, Summary of Construction Costs - CSAH Regular, 18.28, Summary of County Highway Information, 18.4, 19.1 Summary of Expenditures, SUMMARY OF EXPENDITURES, Building and Equipment (Capital Outlay), Construction, Engineering, Right of Way, Snow and Ice Control, Summary of Maintenance Cost by Roads - CSAH Regular, Summary of Maintenance Costs by Funds, 18.20, , Summary of Maintenance Costs by Roads - CSAH Municipal, 18.24, Taxes, Taxes Receivable, 19.2, 19.7 Town Bridge Allotment, 1.2, 19.9 Town Bridge Allotment Construction, 1.2 Town Bridge Construction, 1.2, 4.3, 9.1, 9.3, TOWN BRIDGE CONSTRUCTION ACCOUNT, 4.1 Accounts Needed, 4.1 Narrative, 4.1 Sequence of Events, 4.1 Special Considerations, 4.1 Town Bridge Construction Allotment, 1.2 Town Bridge Deferred Revenue, 1.2 Town Bridge Receivable, 1.2 Town Road Allotment, 1.3, 18.9, townships, 1.4, 6.1, 16.1 TRADITIONAL PROJECTS (MN/DOT LET CONTRACT, 6.2 transfer, 2.4, 2.6, 2.12, 2.13, 2.15, 6.22, 7.3, 9.1 Trunk Highway Turnback Maintenance, 1.1, 1.2 UNALLOCATED COST DISTRIBUTION, 10.1 Construction Costs, 10.3 Equipment Costs, 10.3 Example - 20XX Fringe Benefit, 10.5 Fringe Benefit Rate Calculation, 10.3 Maintenance Costs, 10.2 Narrative, 10.1 Overhead Administrative Costs, 10.2 Unallocated Expenditures, Unapportioned Taxes, 19.2, 19.8 Undesignated, 19.7 Unreserved, 19.7 Useful Life, 11.9 Work Begins on the Project, 6.18, 6.48 Year End Adjustments, 6.5 YEAR END ADJUSTMENTS, 17.1 Year-End Cash Reconciliation, Year-End Fund Balance Reconciliation,