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5/2/20161:35 PM
Client: 1242027 - Wausau Community Development AuthorityEngagement: GH1215 - Wausau Community Development AuthorityPeriod Ending: 12/31/2015Trial Balance: B - Trial Balance DatabaseWorkpaper: B0.01 - CFP / CFRG FS Groupings
Account Description UNADJ JE Ref # AJE JE Ref # RJE FINAL 1st PP-FINAL12/31/2015 12/31/2015 12/31/2014
Total [10100] Total Other financing Sources (Uses) 61,919.56 105,322.28 0.00 167,241.84 301,205.88
Sum of Account Groups 0.00 0.00 0.00 0.00 0.00
Net (Income) Loss (481,756.57) 505,728.86 0.00 23,972.29 106,029.96
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5/2/20161:38 PM
Client: 1242027 - Wausau Community Development AuthorityEngagement: GH1215 - Wausau Community Development AuthorityPeriod Ending: 12/31/2015Trial Balance: B - Trial Balance DatabaseWorkpaper: B0.04 - HCV Program FS Groupings
Account Description UNADJ JE Ref # AJE JE Ref # RJE FINAL 1st PP-FINAL12/31/2015 12/31/2015 12/31/2014
Client: 1242027 - Wausau Community Development AuthorityEngagement: GH1215 - Wausau Community Development AuthorityPeriod Ending: 12/31/2015Trial Balance: B - Trial Balance DatabaseWorkpaper: B0.04 - HCV Program FS Groupings
Account Description UNADJ JE Ref # AJE JE Ref # RJE FINAL 1st PP-FINAL12/31/2015 12/31/2015 12/31/2014
Total [160] Fixed assets 4,233.60 0.00 0.00 4,233.60 1,525.27
Total [350] Noncurrent liabilities (27,507.89) 0.00 0.00 (27,507.89) (27,691.16)
Group : [508.1] Invested in capital assets, net of related debtSubgroup : None02-0-000-000-2802.508 Invested in Capital Assets (4,233.60) 0.00 0.00 (4,233.60) (1,525.27)Subtotal : None (4,233.60) 0.00 0.00 (4,233.60) (1,525.27)Total [508.1] Invested in capital assets, net of related debt (4,233.60) 0.00 0.00 (4,233.60) (1,525.27)
Group : [513] Total equity/Net assetsSubgroup : [511.1] Restricted net assets02-0-000-000-2810.001 HAP Fund Balance (2,478.09) 0.00 0.00 (2,478.09) (16,350.09)Subtotal [511.1] Restricted net assets (2,478.09) 0.00 0.00 (2,478.09) (16,350.09)
Subgroup : [512.1] Unrestricted net assets02-0-000-000-2700.000 CY Net Change (9,945.14) 0.00 0.00 (9,945.14) (52,563.53)02-0-000-000-2810.002 Admin Fee Fund Balance (70,209.71) 0.00 0.00 (70,209.71) (68,991.18)Subtotal [512.1] Unrestricted net assets (80,154.85) 0.00 0.00 (80,154.85) (121,554.71)
Total [513] Total equity/Net assets (82,632.94) 0.00 0.00 (82,632.94) (137,904.80)
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5/2/20161:38 PM
Client: 1242027 - Wausau Community Development AuthorityEngagement: GH1215 - Wausau Community Development AuthorityPeriod Ending: 12/31/2015Trial Balance: B - Trial Balance DatabaseWorkpaper: B0.04 - HCV Program FS Groupings
Account Description UNADJ JE Ref # AJE JE Ref # RJE FINAL 1st PP-FINAL12/31/2015 12/31/2015 12/31/2014
Client: 1242027 - Wausau Community Development AuthorityEngagement: GH1215 - Wausau Community Development AuthorityPeriod Ending: 12/31/2015Trial Balance: B - Trial Balance DatabaseWorkpaper: B0.04 - HCV Program FS Groupings
Account Description UNADJ JE Ref # AJE JE Ref # RJE FINAL 1st PP-FINAL12/31/2015 12/31/2015 12/31/2014
Client: 1242027 - Wausau Community Development AuthorityEngagement: GH1215 - Wausau Community Development AuthorityPeriod Ending: 12/31/2015Trial Balance: B - Trial Balance DatabaseWorkpaper: B0.04 - HCV Program FS Groupings
Account Description UNADJ JE Ref # AJE JE Ref # RJE FINAL 1st PP-FINAL12/31/2015 12/31/2015 12/31/2014
Total [96100] Total Insurance Premium 3,466.40 0.00 0.00 G20 3,466.40 1,341.22
Group : [96000] General expensesSubgroup : [96200] Other general expenses02-1-000-000-4590.000 Other General Expense 848.76 0.00 0.00 848.76 1,128.18Subtotal [96200] Other general expenses 848.76 0.00 0.00 848.76 1,128.18
Client: 1242027 - Wausau Community Development AuthorityEngagement: GH1215 - Wausau Community Development AuthorityPeriod Ending: 12/31/2015Trial Balance: B - Trial Balance DatabaseWorkpaper: B0.04 - HCV Program FS Groupings
Account Description UNADJ JE Ref # AJE JE Ref # RJE FINAL 1st PP-FINAL12/31/2015 12/31/2015 12/31/2014
Group : [11210] Number of Unit Months LeasedSubgroup : None02-1-000-000-0001.000 Pum 3,108.00 0.00 0.00 3,108.00 3,108.0002-1-000-000-0051.000 Pum Offset (3,108.00) 0.00 0.00 (3,108.00) (3,108.00)Subtotal : None 0.00 0.00 0.00 0.00 0.00Total [11210] Number of Unit Months Leased 0.00 0.00 0.00 0.00 0.00
Sum of Account Groups 0.00 0.00 0.00 0.00 0.00
Net (Income) Loss 9,945.14 0.00 0.00 9,945.14 52,563.53
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5/2/20161:37 PM
Client: 1242027 - Wausau Community Development AuthorityEngagement: GH1215 - Wausau Community Development AuthorityPeriod Ending: 12/31/2015Trial Balance: B - Trial Balance DatabaseWorkpaper: B0.02 - Low Rent Public Housing FS Groupings
Account Description UNADJ JE Ref # AJE JE Ref # RJE FINAL 1st PP-FINAL12/31/2015 12/31/2015 12/31/2014
Group : [140] Current investmentsSubgroup : [142] Prepaid expenses and other assets01-0-000-000-1210.000 Prepaid Expenses 979.17 0.00 0.00 J01 979.17 1,100.00Subtotal [142] Prepaid expenses and other assets 979.17 0.00 0.00 979.17 1,100.00
Total [140] Current investments 979.17 0.00 0.00 979.17 1,100.00
Group : [160] Fixed assetsSubgroup : [161] Land01-0-000-000-1400.060 Land 5,100.00 0.00 0.00 N01 5,100.00 5,100.0001-0-000-000-1401.060 Land 894,306.95 0.00 0.00 N01 894,306.95 894,306.95Subtotal [161] Land 899,406.95 0.00 0.00 899,406.95 899,406.95
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5/2/20161:37 PM
Client: 1242027 - Wausau Community Development AuthorityEngagement: GH1215 - Wausau Community Development AuthorityPeriod Ending: 12/31/2015Trial Balance: B - Trial Balance DatabaseWorkpaper: B0.02 - Low Rent Public Housing FS Groupings
Account Description UNADJ JE Ref # AJE JE Ref # RJE FINAL 1st PP-FINAL12/31/2015 12/31/2015 12/31/2014
Subgroup : [176] Investment in joint ventures01-0-000-000-1601.000 Investment in Riverview Towers LLC 174,901.16 0.00 0.00 L01.6 174,901.16 174,943.60Subtotal [176] Investment in joint ventures 174,901.16 0.00 0.00 174,901.16 174,943.60
Total [170] Other noncurrent assets 3,424,901.16 0.00 0.00 3,424,901.16 3,424,943.60
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5/2/20161:37 PM
Client: 1242027 - Wausau Community Development AuthorityEngagement: GH1215 - Wausau Community Development AuthorityPeriod Ending: 12/31/2015Trial Balance: B - Trial Balance DatabaseWorkpaper: B0.02 - Low Rent Public Housing FS Groupings
Account Description UNADJ JE Ref # AJE JE Ref # RJE FINAL 1st PP-FINAL12/31/2015 12/31/2015 12/31/2014
Subgroup : [322] Accrued compensated absences - current portion01-0-000-000-2134.000 Accrued Comp Absences - Due within one year (5,509.83) 0.00 0.00 R03 (5,509.83) (5,757.95)Subtotal [322] Accrued compensated absences - current portion (5,509.83) 0.00 0.00 (5,509.83) (5,757.95)
Subgroup : [333] Accounts payable - other government01-0-000-000-2137.000 Payment in Lieu of Taxes (11,567.52) 0.00 0.00 Q01 (11,567.52) (14,312.17)Subtotal [333] Accounts payable - other government (11,567.52) 0.00 0.00 (11,567.52) (14,312.17)
Total [350] Noncurrent liabilities (753,032.12) 0.00 0.00 (753,032.12) (754,213.44)
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5/2/20161:37 PM
Client: 1242027 - Wausau Community Development AuthorityEngagement: GH1215 - Wausau Community Development AuthorityPeriod Ending: 12/31/2015Trial Balance: B - Trial Balance DatabaseWorkpaper: B0.02 - Low Rent Public Housing FS Groupings
Account Description UNADJ JE Ref # AJE JE Ref # RJE FINAL 1st PP-FINAL12/31/2015 12/31/2015 12/31/2014
Group : [508.1] Invested in capital assets, net of related debtSubgroup : None01-0-000-000-2802.508 Invested in Capital Assets (4,144,855.38) 0.00 0.00 (4,144,855.38) (4,370,579.67)Subtotal : None (4,144,855.38) 0.00 0.00 (4,144,855.38) (4,370,579.67)Total [508.1] Invested in capital assets, net of related debt (4,144,855.38) 0.00 0.00 (4,144,855.38) (4,370,579.67)
Group : [513] Total equity/Net assets
Subgroup : [512.1] Unrestricted net assets01-0-000-000-2700.000 CY Net Change (168,980.41) 0.00 0.00 (168,980.41) (111,065.85)01-0-000-000-2810.512 Unrestricted (3,435,826.71) 0.00 0.00 (3,435,826.71) (3,218,339.49)Subtotal [512.1] Unrestricted net assets (3,604,807.12) 0.00 0.00 (3,604,807.12) (3,329,405.34)
Total [513] Total equity/Net assets (3,604,807.12) 0.00 0.00 (3,604,807.12) (3,329,405.34)
Total [70700] Total Fee Revenue (93,755.00) 0.00 0.00 (93,755.00) (196,070.00)
Group : [71100] Investment income - unrestrictedSubgroup : None01-1-000-000-3430.000 Investment Income (2,241.88) 0.00 0.00 E01 (2,241.88) (2,280.96)01-1-000-000-3430.010 Interest Income - LLC Loan (50,000.00) 0.00 0.00 G16.05 (50,000.00) (50,000.00)01-1-000-000-3430.020 Interest Income - LLC AHP Loan (3,768.72) 0.00 0.00 G17.07 (3,768.72) (3,750.00)Subtotal : None (56,010.60) 0.00 0.00 (56,010.60) (56,030.96)Total [71100] Investment income - unrestricted (56,010.60) 0.00 0.00 (56,010.60) (56,030.96)
Group : [71500] Other revenueSubgroup : None01-1-000-000-3440.030 Other Income (4,728.97) 0.00 0.00 X10.01 (4,728.97) (3,750.00)
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5/2/20161:37 PM
Client: 1242027 - Wausau Community Development AuthorityEngagement: GH1215 - Wausau Community Development AuthorityPeriod Ending: 12/31/2015Trial Balance: B - Trial Balance DatabaseWorkpaper: B0.02 - Low Rent Public Housing FS Groupings
Account Description UNADJ JE Ref # AJE JE Ref # RJE FINAL 1st PP-FINAL12/31/2015 12/31/2015 12/31/2014
Group : [71600] Gain/Loss on sale of fixed assetsSubgroup : None01-1-000-000-3480.000 Gain (Loss) on Fixed Assets 708.50 0.00 0.00 N03.01 708.50 0.00Subtotal : None 708.50 0.00 0.00 708.50 0.00Total [71600] Gain/Loss on sale of fixed assets 708.50 0.00 0.00 708.50 0.00
Subgroup : [91900] Other01-1-000-000-4140.000 Staff Training 640.00 0.00 0.00 640.00 935.0001-1-000-000-4170.000 Accounting Fees 4,586.00 0.00 0.00 4,586.00 4,743.0001-1-000-000-4190.000 Other Admin and Sundry 350.96 0.00 0.00 350.96 270.28Subtotal [91900] Other 5,576.96 0.00 0.00 5,576.96 5,948.28
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5/2/20161:37 PM
Client: 1242027 - Wausau Community Development AuthorityEngagement: GH1215 - Wausau Community Development AuthorityPeriod Ending: 12/31/2015Trial Balance: B - Trial Balance DatabaseWorkpaper: B0.02 - Low Rent Public Housing FS Groupings
Account Description UNADJ JE Ref # AJE JE Ref # RJE FINAL 1st PP-FINAL12/31/2015 12/31/2015 12/31/2014
Total [91000] Administrative 147,151.33 0.00 0.00 147,151.33 154,093.61
Group : [92500] Tenant servicesSubgroup : [92400] Tenant services - other01-1-000-000-4220.000 Rec, Pub and Other 0.00 0.00 0.00 0.00 133.00Subtotal [92400] Tenant services - other 0.00 0.00 0.00 0.00 133.00
Total [92500] Tenant services 0.00 0.00 0.00 0.00 133.00
Group : [93000] UtilitiesSubgroup : [93100] Water01-1-000-000-4310.000 Water 8,274.21 0.00 0.00 8,274.21 8,100.37Subtotal [93100] Water 8,274.21 0.00 0.00 8,274.21 8,100.37
Client: 1242027 - Wausau Community Development AuthorityEngagement: GH1215 - Wausau Community Development AuthorityPeriod Ending: 12/31/2015Trial Balance: B - Trial Balance DatabaseWorkpaper: B0.02 - Low Rent Public Housing FS Groupings
Account Description UNADJ JE Ref # AJE JE Ref # RJE FINAL 1st PP-FINAL12/31/2015 12/31/2015 12/31/2014
Subgroup : [96140] All Other Insurance01-1-000-000-4510.040 Insurance - Other 191.05 0.00 0.00 191.05 194.00Subtotal [96140] All Other Insurance 191.05 0.00 0.00 191.05 194.00
Total [96100] Total Insurance Premium 7,016.34 0.00 0.00 7,016.34 6,165.53
Group : [96000] General expensesSubgroup : [96200] Other general expenses01-1-000-000-4590.010 Other General Exp - Subsidy to LLC 0.00 0.00 0.00 0.00 100,614.75Subtotal [96200] Other general expenses 0.00 0.00 0.00 0.00 100,614.75
Subgroup : [96300] Payments in lieu of taxes01-1-000-000-4520.000 Payment in Lieu of Taxes 11,567.52 0.00 0.00 Q03 11,567.52 14,312.17Subtotal [96300] Payments in lieu of taxes 11,567.52 0.00 0.00 11,567.52 14,312.17
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5/2/20161:37 PM
Client: 1242027 - Wausau Community Development AuthorityEngagement: GH1215 - Wausau Community Development AuthorityPeriod Ending: 12/31/2015Trial Balance: B - Trial Balance DatabaseWorkpaper: B0.02 - Low Rent Public Housing FS Groupings
Account Description UNADJ JE Ref # AJE JE Ref # RJE FINAL 1st PP-FINAL12/31/2015 12/31/2015 12/31/2014
Subgroup : [10080] Special Items (Net Gain/Loss)01-1-000-000-3501.000 Gain (Loss) on LLC Investment 42.44 0.00 0.00 L01.6 42.44 37.33Subtotal [10080] Special Items (Net Gain/Loss) 42.44 0.00 0.00 42.44 37.33
Total [10100] Total Other financing Sources (Uses) (61,877.12) (105,322.28) 0.00 (167,199.40) (301,168.55)
Group : [11210] Number of Unit Months LeasedSubgroup : None01-1-000-000-0001.000 Pum 741.00 0.00 0.00 741.00 552.0001-1-000-000-0051.000 Pum Offset (741.00) 0.00 0.00 (741.00) (552.00)Subtotal : None 0.00 0.00 0.00 0.00 0.00Total [11210] Number of Unit Months Leased 0.00 0.00 0.00 0.00 0.00
Sum of Account Groups 0.00 0.00 0.00 0.00 0.00
Net (Income) Loss 168,980.41 (105,322.28) 0.00 63,658.13 (49,677.49)
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5/2/20161:40 PM
Client: 1242027 - Wausau Community Development AuthorityEngagement: GH1215 - Wausau Community Development AuthorityPeriod Ending: 12/31/2015Trial Balance: B - Trial Balance DatabaseWorkpaper: B0.07 - Public Housing Amp 3 FS Groupings
Account Description UNADJ JE Ref # AJE JE Ref # RJE FINAL 1st PP-FINAL12/31/2015 12/31/2015 12/31/2014
Total [70700] Total Fee Revenue (104,434.00) 0.00 0.00 (104,434.00) 0.00
Revenues (104,434.00) 0.00 0.00 (104,434.00) 0.00
Other Income 0.00 0.00 0.00 0.00 0.00
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5/2/20161:40 PM
Client: 1242027 - Wausau Community Development AuthorityEngagement: GH1215 - Wausau Community Development AuthorityPeriod Ending: 12/31/2015Trial Balance: B - Trial Balance DatabaseWorkpaper: B0.07 - Public Housing Amp 3 FS Groupings
Account Description UNADJ JE Ref # AJE JE Ref # RJE FINAL 1st PP-FINAL12/31/2015 12/31/2015 12/31/2014
TOTAL REVENUE (104,434.00) 0.00 0.00 (104,434.00) 0.00
Group : [96000] General expensesSubgroup : [96200] Other general expenses03-1-000-000-4590.010 Other General Exp - Subsidy to LLC 55,498.51 0.00 0.00 G11.03 55,498.51 0.00Subtotal [96200] Other general expenses 55,498.51 0.00 0.00 55,498.51 0.00
Total [96000] General expenses 55,498.51 0.00 0.00 55,498.51 0.00
Group : [71500] Other revenueSubgroup : None16-1-000-000-5900.000 Other Income (10,152.15) (71,695.67) 0.00 (81,847.82) (40,799.86) Z10 PECFA 81,273.02
AJE - 10 (71,695.67)Subtotal : None (10,152.15) (71,695.67) 0.00 (81,847.82) (40,799.86) Z11 REI Reimbursement for claim error 574.80
Total [71500] Other revenue (10,152.15) (71,695.67) 0.00 (81,847.82) (40,799.86) 81,847.82
Subgroup : [91600] Office Expenses16-1-000-000-6311.000 Office Expense 210,610.14 0.00 0.00 210,610.14 158,381.81 Increase is due to invoices pertaining to consulting and clean up for Subtotal [91600] Office Expenses 210,610.14 0.00 0.00 210,610.14 158,381.81 the dry cleaners project:
AECOM Inc. 116,712.08 REI 85,647.66
Subgroup : [91900] Other City of Wausau 8,250.40 16-1-000-000-6351.000 Accounting Fees 1,487.00 0.00 0.00 1,487.00 1,171.00 210,610.14 16-1-000-000-6382.000 Staff Training 0.00 0.00 0.00 0.00 1,242.50 Above total included as Other Admin rather than Office exp. In FDS.Subtotal [91900] Other 1,487.00 0.00 0.00 1,487.00 2,413.50
Total [91000] Administrative 239,498.07 0.00 0.00 239,498.07 191,690.71