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M <br />CITY OF PEQUOT LAKES <br />2009 AUDIT PREPARATION LIST <br />Person <br />Responsible <br />Date <br />Completed <br />GL <br />Water Usage report for 2009 <br />Mike <br />1/28/2010 <br />Trial Balance report <br />Nan <br />3/3/2010 <br />January - February 2010 Detail Ledger <br />Nan <br />3/3/2010 <br />Detail Ledger for 2009 <br />Nan <br />3/3/2010 <br />Miscellaneous <br />Any updated policies <br />Nan <br />2/3/2010 <br />Updated organization chart for financial statements as of 12/31/09 <br />Sand <br />1/14/2010 <br />Fund listing for 2009 <br />Nan <br />2/3/2010 <br />Copy of any new joint powers agreements entered into during 2009 <br />Sand <br />1/14/2010 <br />Copy of 2009 board approved budget <br />Nan <br />2/3/2010 <br />Capital outlay carryover spreadsheet <br />Nan <br />3/3/2010 <br />Trailside Estates WAC /SAC spreadsheet <br />Nan <br />2/3/2010 <br />OPEB Actuary <br />Nancy <br />2/19/2010 <br />Provide the 2009 annual required contribution amount for the Fire Dept Relief Assoc <br />Sand <br />1/14/2010 <br />Cash <br />Listing of Petty Cash and Change funds for 2009 <br />Nan <br />2/3/2010 <br />Schedule of cash balances by fund for 12/31/2009 <br />Nancy <br />3/3/2010 <br />Prepare bank confirmations and send to LA <br />Nan <br />12/21/2009 <br />December 2009 and January 2010 bank reconcilations and statements for all accounts <br />Nan <br />2/17/2010 <br />December 2009 outstanding check list for main checking account <br />Nan <br />2/10/2010 <br />Interest incomes readsheet <br />Nan <br />2/19/2010 <br />AR <br />Detail of accounts receivable for all funds <br />Nan <br />3/15/2010 <br />Revenues <br />Schedule of 2009 ro a taxes and special assessment revenues <br />Nan <br />2/3/2010 <br />-§ummary of utility billings by month by area for 2009 <br />Jean ne <br />1/25/2010 <br />Copy of Planning and Zoning fees for 2009 <br />Dawn <br />1/11/2010 <br />Copy of Planning and Zoning licenses for 2009 <br />Dawn <br />1/11/2010 <br />Receipts Register for 2010 <br />Nan <br />3/12/2010 <br />Receipts Journal for 2009 <br />Nan <br />3/3/2010 <br />AP <br />Detailed listing of accounts payable for all funds <br />Nan <br />3/12/2010 <br />Check Register for 2010 <br />N a nPL. <br />3/12/2010 <br />Expenditures <br />Disbursements Journal for 2009 <br />Nan <br />3/3/2010 <br />Transfers <br />Summary of transfers in and transfers out by fund and identify the purpose of each transfer <br />Nan <br />2/8/2010 <br />Due to/from <br />Summary of due to and due from other funds and identify the purpose of each due to/from <br />Nan <br />N/A <br />Debt <br />Summary of long-term debt for 2009 <br />Nancy <br />2/19/2010 <br />Fill out accrued interest payable spreadsheet <br />Nan <br />2/22/2010 <br />Copies of debt payment schedules for any new debt issued <br />Nan <br />2/19/2010 <br />Copies of new leases entered into or renewed during 2009 <br />Sand <br />1/14/2010 <br />Lease note disclosurespreadsheet <br />Nan <br />3/4/2010 <br />Update deferred bond issuance cost amortizations readsheet <br />19/2010 <br />LC <br />Listin of o en construction contracts that were o en at an time durin 2009 <br />14/2010 <br />Capital Assets <br />U date ca ital asset listin /de reciation schedule <br />jNancy <br />12/2010 <br />A schedule of 2009 additions to ca ital assets for Water Sewer Storm Ci <br />12/2010 <br />A schedule of 2009 dis osals of ca ital assets for Water Sewer Storm Ci <br />12/2010 <br />Payroll <br />Update Accrued Vacation SL Comp spreadsheet <br />Nan <br />312/2010 <br />Salaries Payable support <br />Nan <br />3/2/2010 <br />Payroll tieout spreadsheet <br />Nan <br />3/2/2010 <br />Summary of 2009 PERA contributions by applicable pension plan <br />Nan <br />3/2/2010 <br />