City of Monroe
ProfArgeol
fiduciary_funds_template.xlsCommunity Foundation
| COMMUNITY FOUNDATION TRUST FUND | |||||||||||||||||
| ACCRUED | |||||||||||||||||
| reference | Account Titles | Debits | Credits | CASH | INTEREST RECEIVABLE | ||||||||||||
| bb | 35,000 | bb | 13,333 | ||||||||||||||
| 7-C-1 | 1 | ||||||||||||||||
| 35,000 | 13,333 | ||||||||||||||||
| INVESTMENT IN | INVESTMENT IN | INVESTMENT IN | |||||||||||||||
| MNO BONDS | RST STOCK | UVW STOCK | |||||||||||||||
| bb | 1,000,000 | bb | bb | ||||||||||||||
| 1,000,000 | - | - | |||||||||||||||
| NET POSITION | ADDITIONS | ADDITIONS - INVESTMENT | |||||||||||||||
| (beginning) | CONTRIBUTIONS | EARNINGS - INTEREST | |||||||||||||||
| 1,048,333 | bb | ||||||||||||||||
| 1,048,333 | - | - | |||||||||||||||
| ADDITIONS - INVESTMENT | ADDITIONS - INVESTMENT | DEDUCTIONS | |||||||||||||||
| EARNINGS - DIVIDENDS | EARNINGS - ∆ FMV | DISTRIBUTIONS TO NFPs | |||||||||||||||
| - | - | - |
&L&16City of Monroe
Community Foundation Trust Fund&C&16
Pension Trust
| POLICE DEPARTMENT PENSION TRUST FUND | ||||||||||||||||||
| ACCRUED | INVESTMENT IN | |||||||||||||||||
| reference | Account Titles | Debits | Credits | CASH | INTEREST RECEIVABLE | CORP. BONDS | ||||||||||||
| bb | 55,000 | bb | 85,000 | bb | 5,100,000 | |||||||||||||
| 7-C-1 | 1 | |||||||||||||||||
| 5,100,000 | ||||||||||||||||||
| 55,000 | 85,000 | |||||||||||||||||
| INVESTMENT IN | NET POSITION | |||||||||||||||||
| CORP. STOCK | ACCOUNTS PAYABLE | (beginning) | ||||||||||||||||
| bb | 1,700,000 | 235,000 | bb | 6,705,000 | bb | |||||||||||||
| 6,705,000 | ||||||||||||||||||
| 1,700,000 | 235,000 | |||||||||||||||||
| ADDITIONS - MEMBER | ADDITIONS - EMPLOYER | ADDITIONS - INVESTMENT | ||||||||||||||||
| CONTRIBUTIONS | CONTRIBUTIONS | EARNINGS - INTEREST | ||||||||||||||||
| - | - | - | ||||||||||||||||
| ADDITIONS - INVESTMENT | ADDITIONS - INVESTMENT | DEDUCTIONS | ||||||||||||||||
| EARNINGS - DIVIDENDS | EARNINGS - ∆ FMV | ANNUITY BENEFITS | ||||||||||||||||
| - | - | - | ||||||||||||||||
| DEDUCTIONS | DEDUCTIONS - REFUNDS TO | |||||||||||||||||
| DISABILITY BENEFITS | TERMINATED EMPLOYEES | |||||||||||||||||
| - | - |
&L&"Arial,Bold"&14City of Monroe - Police Dept. Pension Trust Fund
Closing Entries
| Community Foundation Private Purpose Trust Fund | ||||||
| Account Title | Debits | Credits | NET Position | |||
| Preclosing | ||||||
| closing entry | ||||||
| - | ||||||
| Police Department Pension Trust Fund | ||||||
| Account Title | Debits | Credits | NET Position | |||
| Preclosing | ||||||
| closing entry | ||||||
| - |
&L&14City of Monroe&C&14
FIDUCIARY FUNDS- Closing Entries
stmt Changes Fiduciary Net Asts
| Police Pension Trust Fund | Private Purpose Trust Fund | |||
| Additions | ||||
| Contributions: | ||||
| Plan Members | ||||
| Employer | ||||
| Individuals | ||||
| Total Contributions | - | - | ||
| Investment Income | ||||
| Interest | ||||
| Dividends | ||||
| Net Increase in Fair Value of Investments | ||||
| Total Investment Income | - | - | ||
| Total Additions | - | - | ||
| Deductions | ||||
| Annuity Benefits | ||||
| Disability Benefits | ||||
| Refunds to Terminated Employees | ||||
| Distribution to Nonprofit Organizations | ||||
| Total Deductions | - | - | ||
| Change in Net Position | - | - | ||
| Net Position, January 1 | ||||
| Net Position, December 31 | $ - | $ - |
&L&"Times New Roman,Regular"&14City of Monroe
Statement of Changes in Fiduciary Net Position
Fiduciary-type Funds
For the year ended December 31, 2014
Stmt of fiduciary net assets
| Police Pensions Trust Fund | Private Purpose Trust Fund | ||
| Assets | |||
| Cash | |||
| Accrued Interest Receivable | |||
| Investments at Fair Value | |||
| Bonds | |||
| Common Stocks | |||
| Total Investments | - | - | |
| Total Assets | - | - | |
| Liabilities | |||
| Accounts Payable | |||
| Total Liabilities | - | - | |
| Net Position | |||
| Resources Held in Trust for Pension Benefits and Other Purposes |
&L&"Times New Roman,Regular"&14City of Monroe
Statement of Net Position
Fiduciary-type Funds
As of December 31, 2014
