HomeMy WebLinkAbout1981-1982.AuditReportP
Because of
inherent limitations in any system
Schott
&Company,inc. Certified PUbllcAccountants
or irregularities may nevertheless
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detected.
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of the system to future
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November 11, 1982
r
s
V
Honorable Mayor, Members of City Council,
r and City Manager
y City of Cape Girardeau, Missouri
P We have examined the financial statements of the City of Cape
Girardeau, Missouri for the year ended June 30, 1982, and have issued
our report thereon dated October 28, 1982. As part of our
r. examination, we made a study and evaluation of the City's system of
internal accounting control to the extent we considered necessary to
r evaluate the system as required by generally accepted auditing
standards. The purpose of our study and evaluation was to determine
r the nature, timing, and extent of the auditing procedures necessary
r, for expressing an opinion on the company's financial. statements. Our
study and evaluation was more limited than would be necessary to
�- express an opinion on the system of internal accounting control taken
as a whole.
The management of the City of Cape Girardeau, Missouri is responsible
for establishing and maintaining a system of internal accounting
control. In fulfilling this responsibility, estimates and judgments
by management are required to assess the expected benefits and
F related costs of control procedures. The objectives of a system are
to provide management with reasonable, but not absolute, assurance
that assets are safeguarded against loss from unauthorized use or
P . disposition, and that transactions are executed in accordance with
management's authorization and recorded properly to permit the
preparation of financial statements in accordance with generally
accepted accounting principles.
6
Because of
inherent limitations in any system
of internal accounting
control, errors
or irregularities may nevertheless
occur and not be
F
detected.
Also, projection of any evaluation
of the system to future
Lperiods
is
subject to the risk that procedures
may become inadequate
r
Schott
&Companylnc. Certified Public Accountants
November 11, 1982
because of changes in conditions or that the degree of compliance
with the procedures may deteriorate.
Our study and evaluation made for the limited purpose described in
the first paragraph would not necessarily disclose all material
weaknesses in the system. Accordingly, we do not express an opinion
r on the system of internal accounting control of the City of Cape
Girardeau, Missouri taken as a whole. However, our study and
evaluation disclosed the following conditions that we believe result
r in more than a relatively low risk that errors or irregularities in
amounts that would be material in relation to the financial
statements of the City of Cape Girardeau, Missouri may occur and not
be detected within a timely period.
r
r
A. Financial Section
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1.
As of the audit date, the City was working on a policy and
procedures manual for employees use. In a City the size of
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Cape Girardeau, it is essential to continuing efficiency
that written policy and procedural documentation be
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maintained and enforced. We therefore recommend that the
completion of the policy and procedures manual be given
prompt consideration.
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2.
It was noted that employees may accumulate up to six weeks
of vacation; therefore, annual vacations are not required.
r
We recommend that all employees in position of trust be
required to take annual vacations, allowing other employees
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to assume their duties in their absences.
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3.
We feelthat the City should reevaluate the bonding limits
put on their City officials and consider raising
substantially the bonding limits on the City officials.
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4.
The City's books and records are presented via the cash
basis, single-entry system. We feel that more detailed
r
accurate information can be shown in the accounting records
of the City if they were to go on the accrual, double -entry
r.
method. Generally accepted accounting principles dictate
that financial records be maintained in this manner. It is
our recommendation, therefore, that the City convert to
accrual, double -entry accounting. This will help the City
to establish close controls over fixed assets and inventory,
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as the figures will be a permanent part of their accounting
system.
5.
To the past, approvals by properly responsible officials
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detailing the receipt of goods has not always been required
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a
Schott
&Companylnc. Certified Public Accountants
November 11, 1982
before vouchers are, submitted for payment. This problem has
been averted in the current year due to system changes
already implementers. We recommend that this area be
continually scrutinized to insure that the controls are
effectively stopping this problem.
b. At present, neither of the two check signers (the Mayor and
the City Clerk) reviews documentation before signing checks.
This is A valuable control feature in that it assures that
all checks have valid support. We therefore recommend that
At least one of the check signers review documentation at
the time the Checks are signed.
++
7. At the time of the audit, the purchasing function was
performed by each department head, with a resultant lack of
good control. over purchases. Since the onset of fiscal year
1982-1983, the City has implemented a centralized purchasing
r
system, where purchases are requisitioned by department
heads and actually purchasers centrally. This new syste111 has
many outstanding control features., including the grouping of
small similar type purchases by the various departments into
].aver single orders, thus allowing the purchaser to use
group discounts or bidding procedures. The central.
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purchaser, tied closely to the City Manager, has more
effective control over the ongoing activities of each
department, with the ability to study each purchaseand to
set up a valuable encumbrance system, which allows the City
a complete view of funds needed to satisfy thatpurchasing
requirements of the City. We are enthusiastic about this
new system, and recommend its speedy integration into the
City's internal control system.
"
S. We noted that salaries and wage rates are not formally
.�
approved by the City Council. We recommend, that As a
matter of course, the City Council annually approve a salary
and wage rate schedule that will be strictly adhered to.
Once the schedule is approved, it should be administered by
r
the City Manager.
9. The City might consider installing a separate bank account
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specifically for payroll, with a transfer from the main
account to the payrollaccount of the total salaries at, each
o'
pay period. This will provide controls over payroll
expense, e.g. check alterations on payroll checks, and
should make the bank reconciliation process easier. This
will involve some programming, changes and costs, so it will
,.
be necessary to weigh the costs against the benefits to be
received.
Schott
&Company, Inc. Certified Public Accountants
F November 11, 1982
r
10. Sewer tax collections are presently being accounted for
under a manual system. With the volume of dollars of sewer
tax revenue collected each year, we feel that the manual
system used does not provide as adequate a control as would
be present under a computerized system. We feel that every
effort be made to install a computerized bookkeeping system
r to account for these collections. The control of this
system should be moved away from employees who actually
collect the sewer revenues.
L^
11,
It was noted that in several cases that approval for sonic
checks was not given until after the payment of the checks,
and that when checks were approved the payees and the
amounts were different in the minutes than on the actual
checks (due mostly to omissions and typographical errors).
"
The fact that every check approved in the minutes is
.�
individually typed in narrative form in the minutes makes
the minutes unnecessarily bulky and hard to read. It is our
recommendation that the computer generated check registers
listing all checks to be paid be presented to the Council
`
for approval, before the checks are released and that a copy
of this check register be a permanent attachment to the
minutes. This will save time in preparing The minutes and
will be a more accurate record of expenditures than the
system presently used.
14.
When examining the insurance policies of the City, we noted
that the filing system presently used is lacking in clarity.
..
This fact came to light in examining change orders for
policies. They were not always filed adjacent to the
`
originalpolicies, which made the determination of current
coverage difficult. We recommend that all current policies
in force be segregated from old, outdated policies, and that
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any change orders to current policies be affixed to original
policies no that officials wishing to know current coverage
"
Limits will have ready access to them.
15.
We noted that street tax billreceipts were included in the
generalfund and the capital improvement fund. These
receipts are, in effect, special assessments and should be
set up in a separate fund to be in compliance with generally
accepted accounting principles for municipal entities. We
therefore recommend that this change in implemented
immediately.
L^
2. All data files are backed up to a single backup disk every
other day. A monthly backup of "month end" data files is
also made upon completion of the month-end processing.
r System and program files are backed up periodically (when a
significant number of changes have been made to the programs
and/or system). All backup disks are kept in a fireproof
` vault located in the same building as the data processing
department_ In order to ensure adequate data backup, we
make the following recommendations:
a. Add at least 1 additional disk for data backup and use
these backup disks on a rotating basis.
r
.. b. Establish a procedure for maintaining a complete set of
backups in an off -premise location.
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5
Schott
&Company,lnc. Certified Public Accountants
November 11, 1982
A. EDP Section
We have completed our EDF review and have given an overview of
the review and have listed our findings and recommendations.
With the implementation of a computer system in an environment
such as the one at the City of Cape Girardeau, Missouri, many
functions which were performed manually can now be performed by
the computer with faster and more accurate response. Our review
was based on the idea that with the introduction of this computer
system, the need for good controls is vital for the success of
the department. With the exception of the items noted below, the
results of our review have given us the assurance that the
department is organized and the computer system is controlled in
such a way as to discover any irregularities or errors in the
"
system with reasonable promptness.
r
J. In reviewing the organization chart of the data processing
department, we found that for a small shop situation with
only a few data processing employees such as the one at the
r
City of Cape Girardeau, Missouri, there was an adequate
segregation of duties within the department. The computer
operating function was adequately covered to ensure that
more than one person is familiar with different
applications. This provides a backup of personnel during
vacations, sickness, etc. The position of systems and
programming manager however, is covered by only one
employee. We recommend that a. plan be established and
implemented to provide adequate backup for this position.
2. All data files are backed up to a single backup disk every
other day. A monthly backup of "month end" data files is
also made upon completion of the month-end processing.
r System and program files are backed up periodically (when a
significant number of changes have been made to the programs
and/or system). All backup disks are kept in a fireproof
` vault located in the same building as the data processing
department_ In order to ensure adequate data backup, we
make the following recommendations:
a. Add at least 1 additional disk for data backup and use
these backup disks on a rotating basis.
r
.. b. Establish a procedure for maintaining a complete set of
backups in an off -premise location.
r
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ccww
Schoft
.,
&Companylnc. Certified Public Accountants
November 11, 1982
r
C. Establish a regular backup procedure for system and
program files.
d. Determine if the heat rating for the fireproof vault is
adequate for magnetic media. Even though most vaults
will protect paper documents under high heat
r
temperatures, magnetic media cannot tolerate heat above
125 degrees without being damaged. The minimum heat
rating should be U.L. Class 125-1 provides the 125
degree protection for at least 1 hour under outside
temperatures up to 1700 degrees.
3. Although new applications and revisions are tested to ensure
°i
proper functioning of the system, we noted that no formal
testing procedures have been established. Because of the
'
extreme importance of documentation in the proper
r
functioning of a data processing department, we recommend
that a formal, written program testing procedure be
R
developed.
r
4. The documentation of operator run manuals were reviewed and
were found to identify detailed setup, run, and end -of -run
instructions, identified all input and output forms
r
required, and identified and explained programmed and
machine halts. They did not contain an explanation of the
'
purpose and character of each run and did not have
r
specifically prescribed restart instructions for all jobs.
It was noted that the system has a power fail feature which
automatically restarts the computer at the point where the
system failed. There are procedures to recover data files
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for rerun purposes. In order to comply with minimum
documentation standards, we recommend that these rerun
procedures be included in the operator run manuals.
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5. The data processing department does not have a programming
t
manual containing standardized programming techniques and
r
procedures. The existence of such a manual will facilitate
communication and prevent the development of duplicate or
conflicting procedures. We therefore recommend that a
programming standards manual be set up.
6. Program documentation consists of workpapers and records
r which describe the system and procedures for performing a
r data processing task. It is the basic means of
communicating the essential elements of the data processing
system and the logic followed by the computer programs.
Preparing adequate documentation is a necessary, though
r frequently neglected, phase of computer data processing. In
r
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0
Schott
&Company, Inc. Certified Public Accountants
F
November 11, 1982
r
our review of the program documentation we did not find the
following minimum acceptable levels of documentation:
a. System description. This section orients users to the
overall operation of the system.
r
b. Records layouts. These layouts have been compiled since
the completion of the audit.
r
C. Program approval and change sheet. In the normal course
of business- the need for program changes can become
r
quite frequent. These changes require well-formulated
and well.-documented procedures to prevent the
mani ulation of
p programs for unauthorized purposes. We
found that program changes are currently being
authorized on a verbal basis. We recommend that
y,.
proposed procedure changes be explained in writing, and
formalapproval for the change be given by a responsible
r
person. In addition to preventing misunderstandings
that may arise when only verbal request are made,
written proposals will provide a history of changes in a
particular system. We also recommend that a section be
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set up in all programs to record all program changes
(i.e. date of change, initial of programmer making
change, brief description of the change). This
procedure has been implemented since the completion of
the audit.
�.
7. Blank checks are kept in the computer room and are
controlled by employees in the data processing department.
Although compensating controls exist requiring authorized
signature outside the department and the checks are kept
e
locked in a safe, the lack of non -data processing personnel
r.
controlling the check forms is a weakness of the system of
internal control.
c
`
8. System security was reviewed and the following were noted:
P
a. The operating system contains procedures which allow
limited access to system. and data files. The technique
used is referred to as "arming the menu" and allows- the
running of programs only through a series of menus that
are displayed on the computer terminals. At the present
r
time this security is not activated on the system. We
recommend that this procedure be implemented on the
r
system as soon as feasible.
v
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Schott
&Cempany,lnc. Certified Public Accountants
-
November 11, 1982
b. The system can be set up to control the menus that are
displayed at each terminal. This provides the ability
to control which menus the operator has access to. It
r
was found that even though the operator has access to
limited menus, programs may be processed which do not
appear on the menu if the operator knows the program
r
command and the program password. This is considered a
weakness in system security. However, a strength in
system security is described in the next section (c)
which compensates for this weakness.
C. The application programs which are used for printing
payrollchecks, accounts payable checks, and related
r
programs which have a need for tight security contain
program passwords. These passwords must be entered
after the program command has been entered and will not
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allow continuation of the program unless the password is
entered correctly. This is a good security technique
which ensures the only personnel who are authorized to
operate these high security programs have access to
r
them.
d. All passwords are presently being changed every 6
months. This is a good control in system security.
e. The various applications are maintained on separate data
r,
disks and are kept off the computer except when that
application is being processed. This limits any
unauthorized use of data to the time at which the disk
is on the system. We recognize this as a strength in
security.
f. System log files are maintained in the computer which
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records the program name, terminal number from which the
program was run, date and time, and the application
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code. The log file is a fixed size and will presently
store 2 to 3 days of processing activity before being
restarted. This provides a good record of the jobs and
programs that have been processed on the computer in the
last few days. We recommend that this log file be
accumulated for a longer period of time or be printed
out on paper in order to have a longer history of jobs
processed.
r
h. The terminals that are located outside the data center
•
cannot be "signed off" at night in order to prevent
their use. They must be physically disconnected from
r
the computer in order to prevent their use. Unless
8
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Schott
r
&Connpany,lno. Certified Public Accountants
November 11, 1982
authorization is given for use of the terminals during
the hours in which the data center is closed, we
recommend that the terminals be disconnected from the
system or that all disks are turned off in order to
prevent any access to data files.
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These conditions were considered in determining the nature, timing,
and extent of the audit tests to be applied in our examination of the
June 30, 1982 financial statements, and this report does not affect
our report on these financial statements dated October 28, 1982.
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This report is intended solely for the use of management and should
not be used for any other purpose.
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We would like to take this opportunity to express our appreciation of
the courteous assistance afforded our representatives during the
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course of the engagement.
SCHOTT & COMPANY, INC.
R. ClGif_f`oorrYDd Smith, CPA
RCS:ar
6
CITY OF CAPE GIRARDEAU, MISSOURI
June 30, 1982
CONTENTS
Auditors' Opinion on Financial Statement . . . . . . . . . . . . . .
Auditors' Opinion on Compliance . . . . . . . . . . . . . . . . . .
Statement of Revenues Collected, Expenditures Paid,
and Changes in Fund Balance - Budget (Cash Basis)
and Actual:
Federal Shared Revenue Special Revenue Fund . . . . Exhibit A
Notes to Financial Statements . . . . . . . . . . . . . . . . . . .
Recommendations on Internal Control . . . . . . . . . . . . . . . .
Schott
&Company, Inc. Certified Public Accountants
PO. Box1090 1707 Mt. Auburn Road Cape Girardeau, Missouri 63701 314 3351231
Honorable Mayor and Members of the
City Council and City Manager
City of Cape Girardeau, Missouri
We have examined the combined financial statements of the City of Cape Girardeau,
Missouri and its combining and individual fund financial statements as of and for the
year ended June 30, 1982, as listed in the table of contents. Our examination was
made in accordance with generally accepted auditing standards and, accordingly,
included such tests of the accounting records and such other auditing procedures as we
considered necessary in the circumstances.
As is described in Note 1, the City's policy is to prepare its financial statements on
the basis of cash receipts and disbursements; consequently, certain revenues are
recognized when received rather than when earned, and certain expenses are recognized
when paid rather than when the obligation is incurred. The City also maintains its
accounting records on a single-entry basis and does not maintain fixed assets and
long-term debt groups of accounts. Accordingly, the accompanying financial statements
are not intended to present financial position and results of operations in conformity
with generally accepted accounting principles.
In our opinion, except as noted above, the financial statements referred to above
present fairly the revenue collected and expenses paid on the City of Cape Girardeau,
Missouri for the year ended June 30, 1982, on the basis of accounting described in
Note 1, which basis has been applied in a manner consistent with that of the preceding
year.
Our examination was made for the purpose of forming an opinion on the combined
financial statements taken as a whole and on the combining and individual fund
financial statements. The accompanying financial information listed as supporting
schedules in the table of contents is presented for purposes of additional analysis
and is not a required part of the combined financial statements of the City of Cape
Girardeau. The information has been subjected to the auditing procedures applied in
the examination of the combined, combining and individual fund financial statements
and, in our opinion, is fairly stated in all material aspects in relation to the
combined financial statements taken as a whole.
SCHOTT & COMPANY, INC.
)dtoo 4- V)4.V_,
Cape Girardeau, Missouri
October 28, 1982, except for Note 5, as to which date is December 2, 1982
Schott
&Company, Inc. Certified Public Accountants
Z; RO. Box1090 1707 Mt. Auburn Road Cape Girardeau, Missouri 63701 314 3351231
Honorable Mayor and Members of the
City Council and City Manager
City of Cape Girardeau, Missouri
We have examined the financial statements of the various funds and account groups of
the City of Cape Girardeau, Missouri, for the year ended June 30, 1982, and have
issued our report thereon dated October 28, 1982, except for Note 5 as to which date
is December 2, 1982. Our examination was made in accordance with generally accepted
auditing standards and accordingly included such tests of the accounting records and
such other auditing procedures as we considered necessary in the circumstances.
In connection with our examination, we also (1) performed tests of compliance with the
Revenue Sharing and Anti -Recession Fiscal Assistance Acts and Regulations as required
by Sections II.C.3. and III.C.3. of the Audit Guide and Standards for Revenue Sharing
and Anti -Recession Fiscal Assistance Fund Recipients (Guide) issued by the Office of
Revenue Sharing, U.S. Department of the Treasury, and (2) compared the data on Bureau
of Census Form RS -9 with the unaudited records of Cape Girardeau County, Missouri, as
required by Sections II.C.4. of the "Guide." Procedure number 2 was done for the
prior year, as the current year RS -9 was not prepared as of the audit date.
Based on these procedures, we noted no instance of noncompliance with the regulations
and no material differences between the data on Bureau of Census Form RS -9 and the
records of the City of Cape Girardeau, Missouri for the year ended June 30, 1982.
SCHOTT & COMPANY, INC.
October 28, 1982, except Note 5, as to which date is December 2, 1982
Cape Girardeau, Missouri
CITY OF CAPE GIRARDEAU, MISSOURI EXHIBIT A
FEDERAL SHARED REVENUE SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
With Comparative Actual Amounts for Year Ended June 30, 1981
REVENUES COLLECTED:
Use of Money and Property:
Interest on Investments
Weekend Investments
Revenues from Other
Agencies:
Federal Revenue Sharing
TOTAL REVENUES COLLECTED
EXPENDITURES PAID:
General Government:
Contractual Services:
Publication
Miscellaneous Expenses:
Audit
Public Safety:
Capital Improvements:
Fire Station X61
TOTAL EXPENDITURES PAID
EXCESS (DEFICIENCY) OF
REVENUES COLLECTED OVER
EXPENDITURES PAID
1982
Variance -
Favorable
Budget Actual (Unfavorable)
1981
Actual
$ 10,000.00
$ 13,305.81
$ 3,305.81
$ 10,233.96
1,500.00
1,937.81
437.81
-0-
660,078.00
660,078.00
-0-.
626,846.00
$ 671,578.00
$ 675,321.62
$ 3,743.62
$ 637,079.96
$ 200.00 $ 75.00 $ 125.00 $ 76.80
791.00 791.00 -0- 810.00
4,693.00 4,692.46 .54 493,796.67
$ 5,684.00 $ 5,558.46 $ 125.54 $ 494,683.47
$ 665,894.00 $ 669,763.16 $ 3,869.16 $ 142,396.49
OTHER FINANCING USES:
Operating Transfer Out:
Capital Improvements Fund $(140,000.00) $(160,000.00) $(20,000.00)
Federal Fund (471,000.00) (460,000.00) 11,000.00
TOTAL OTHER FINANCING USES $(611,000.00) $(620,000.00) $ (9,000.00)
EXCESS (DEFICIENCY) OF
REVENUES COLLECTED OVER
EXPENDITURES PAID AND
OTHER USES
FUND BALANCE AT BEGINNING
OF YEAR
$ -0-
392,370.00
$ 392,370.00
$ 54,894.00 $ 49,763.16 $ (5,130.84) $(249,973.51)
(30,555.75) (30,555.75)
-0-. 219,417.76
FUND BALANCE AT END OF YEAR $ 24.338.25 $ 19.207.41 $ (5.130.84) $ (30.555.75)
CITY OF CAPE GIRARDEAU, MISSOURI
NOTES TO FINANCIAL STATEMENTS
June 30, 1982
(1) Summary of Significant Accounting Policies
The City of Cape Girardeau, Missouri operates under a charter which went into
effect April 12, 1982. The City operates under a Council -Manager form of
government and provides the following services as authorized by its charter:
public safety (police and fire), highways and streets, sanitation, health and
social services, culture -recreation, public improvements, planning and zoning and
general administrative services.
Except as noted in the opinion, the accounting policies of the City of Cape
Girardeau, Missouri conform to generally accepted accounting policies as
applicable to governments. The following is a summary of the more significant
policies:
A. Fund Accounting
The accounts of the City are organized on the basis of funds and account
groups, each of which is considered a separate accounting entity. The
operations of each fund are accounted for with a separate set of
single-entry, cash basis accounts that comprise its cash position, revenues
collected, and expenditures paid. Since the City does not maintain
double -entry records comprising its assets, liabilities, fund equity,
revenues, and expenditures, or expenses, as appropriate, its accounting
policies depart from generally accepted accounting principles, resulting in
an opinion qualification.
Government resources are allocated to and accounted for in individual funds
based upon the purposes for which they are to be spent and the means by which
spending activities are controlled. The various funds are grouped, in the
financial statements in this report, into six generic fund types and three
broad fund categories as follows:
GOVERNMENTAL FUNDS
General Fund - The General Fund is the general operating fund of the City.
It is used to account for all financial resources except those required to be
accounted for in another fund.
Special Revenue Funds - Special Revenue Funds are used to account for the
proceeds of specific revenue sources (other than major capital projects) that
are legally restricted to expenditures for specified purposes.
Debt Service Funds - Debt Service Funds are used to account for the
accumulation of resources for, and the payment of, general long-term debt
principal, interest, and related costs.
Capital Projects Funds - Capital Project Funds are used to account for
financial resources to be used for the acquisition or construction of major
capital facilities (other than those financed by proprietary funds).
PROPRIETARY FUNDS
enterprises - where the intent of the governing body is that the costs
(expenses) of providing goods or services to the general public on a
continuing basis be financed or recovered primarily through user charges; or
(b) where the governing body has decided that periodic determination of
revenues collected, expenses paid, and/or net income is appropriate for
capital maintenance, public policy, management control, accountability, or
other purposes.
FIDUCIARY FUNDS
Trust and Agency Funds - Trust and Agency Funds are used to account for
assets held by the City in a trustee capacity or as an agent for individuals,
private organizations, other governments, and/or other funds. These include
Expendable Trust, Nonexpendable Trust, Pension Trust, and Agency Funds.
Nonexpendable Trust and Pension Trust Funds are accounted for in essentially
the same manner as proprietary funds since capital maintenance is critical.
Expendable Trust Funds are accounted for in essentially the same manner as
governmental funds. Agency Funds are custodial in nature and do not involve
measurement of results of operations.
B. Fixed Assets and Long -Term Liabilities
The City does not maintain account groups for fixed assets and long-term
liabilities as required by generally accepted accounting principles.
C. Basis of Accounting
Basis of accounting refers to when revenues and expenditures or expenses are
recognized in the accounts and reported in the financial statements. Basis
of accounting relates to the timing of the measurements made, regardless of
the measurement focus applied.
All governmental funds, fiduciary funds and proprietary funds are accounted
for using the cash basis of accounting. Their revenues are recognized when
collected rather than when they are measurable and available as current
assets, with expenditures being recognized when paid rather than when
incurred. This basis of accounting does not conform to generally accepted
accounting principles.
D. Budgets and Budgetary Accounting
The City follows these procedures in establishing the budgetary data
reflected in the financial statements:
1. The City Manager submits to the City Council a proposed operating budget
for the fiscal year commencing the following July 1. The operating
budget includes proposed expenditures and the means of financing them.
2. Public hearings are conducted to obtain taxpayer comments.
3. Prior to July 1, the budget is legally enacted through passage of an
ordinance.
4. The City Manager is authorized to transfer budgeted amounts between
programs within any department, however, any revisions that alter the
total expenditures of any department must be approved by the City
Council.
S. Formal budgetary integration is employed as a management control device
during the year for all funds.
6. Budgets for all funds are adopted on a cash basis. Therefore, budgetary
comparisons presented in this report are presented on this non -GAAP
budgetary basis.
Individual budget amendments made throughout the year were not material
in relation to the total original appropriations.
E. Encumbrances
Encumbrance accounting, under which purchase orders, contracts, and other
commitments for the expenditure of monies are recorded in order to reserve
that portion of the applicable appropriation, although being made ready for
use in the fiscal year ending June 30, 1983, was not employed as of June 30,
1982 as an extension of formal budgetary integration of the funds.
F. Investments
Investments are stated at cost, which approximates market.
G. Comparative Data
Comparative total data for the prior year has been presented in the
accompanying financial statements in order to provide an understanding of
changes in the City's financial position and operations. However,
comparative (i.e., presentation of prior year totals by fund type) data has
not been presented in each of the statements since their inclusion would make
the statements unduly complex and difficult to read.
H. Total Columns on Combined Statements - Overview
Total columns on the Combined Statements - Overview are captioned "Memorandum
Only" to indicate that they are presented only to facilitate financial
a analysis. Data in these columns do not present results of operations in
conformity with generally accepted accounting principles. Neither is such
data comparable to a consolidation. Interfund eliminations have not been
made in the aggregation of this data.
(2) Property Tax
Property taxes attach as an enforceable lien on property. Taxes were levied on
September 17, 1981 for collection during this fiscal year. The City bills and
collects its own property taxes. The tax rates assessed at that time were as
follows:
4
City Revenue $.42/100.00 assessed valuation
Library Tax .20/100.00 assessed valuation
(1965) Airport Bond and Interest
Fund Tax .05/100.00 assessed valuation
Public Health Tax .05/100/00 assessed valuation
I(3) Changes in Long -Term Debt
The following is a summary of bond transactions of the City for the year ended
June 30, 1982:
Bonds payable at
Bonds retired
Bonds payable at
July 1, 1981
June 30, 1982
General
Oblieation
$ 680,000.00
(135,000.00)
$ 545.000.00
Bonds payable at June 30, 1982 are comprised of the following individual issues:
General obligation bonds:
$880,000.00 1965 Airport Improvement serial bonds due in annual installments of
$75,000.00 through March 1, 1984, annual installments thereafter of $80,000.00
through March 1, 1985, and annual installments thereafter of $85,000.00 through
March 1, 1986; interest at 3.5 percent.
$1,000,000.00 1963 Sewage System serial bonds due in annual installments of
$70,000.00 through February 1, 1983; interest at 3.1 percent.
$80,000.00 1966 Sewage System serial bonds due in annual installments beginning
February 1, 1984 of $25,000.00 through February 1, 1985, annual installments
thereafter of $30,000.00 through February 1, 1986; interest at 3.875 percent.
$80,000.00 1970 Sewage System serial bonds due in annual installments
beginning February 1, 1984 of $25,000.00 through February 1, 1985, annual
installments thereafter of $30,000.00 through February 1, 1986; interest at 5
percent.
The City is also contingently liable on two other bond issues, and will take over
payments of bond principal and interest upon default by HWI. The total bond
principal outstanding at June 30, 1982 on these two issues is $2,865,000.00.
The annual requirements to amortize all debt outstanding as of June 30, 1982,
including interest payments of $52,288.74, are as follows:
Year Ending
June 30,
1983
1984
1985
1986
General
Obligation
$165,395.00
140,600.00
140,656.24
150,637.50
$597.288.74
$209,234.22 is available in the Debt Service Fund to service the general
obligation bonds.
The City is in compliance with all significant limitations and restrictions
contained in the various bond indentures.
(4) Other Required Individual Fund Disclosures
Generally accepted accounting principles require disclosure, as part of the
Combined Statements - Overview, of certain information concerning individual
funds including:
A. Segment information for certain individual Enterprise Funds. The requirement
is effectively met in this report by Exhibit D and Schedules 16 and 17 as the
City maintains two Enterprise Funds.
B. Summary disclosures of debt service requirements to maturity for all types of
outstanding debt. This requirement is met by note 3.
C. Summary disclosures of changes in general fixed assets by major asset class.
This requirement is met by note 1B, as the City does not maintain fixed asset
records.
D. Summary disclosures of changes in general long-term debt. This requirement
is met by note 3.
E. Excesses of expenditures over appropriations in individual funds. Mausoleum
Special Revenue Fund expenditures of $536.34 exceeded appropriations of
$300.00.
F. Deficit fund balances or retained earnings balances of individual funds. No
funds reflected such balances at June 30, 1982.
G. Individual fund interfund receivable and payable balances. Since the City
does not maintain double -entry records, this required disclosure is not
applicable.
(5) Litigation
There are several pending lawsuits in which the City is involved. In the case of
Westborough Mall vs. City of Cape Girardeau, et al, the local United States
District Court granted summary judgment in favor of the City, based upon its
finding that plaintiffs had absolutely no evidence upon which to base their
complaint. However, recently the Eighth Circuit Court of Appeals has held that
sufficient evidence did exist to warrant a trial and therefore, sent the case
back for hearing before the District Court. Motions for rehearing of that
decision are being filed by all defendants, but such motions are seldom granted.
Therefore, it is likely that the case will be heard sometime in the future,
probably sometime in mid or late 1983.
It is the City Attorney's opinion that the chances for the City being held liable
under this case are minimal. If liability was found, however, a judgment could
extend beyond several thousand dollars or more.
The potential claims from other lawsuits against the City would not materially
affect the financial statements of the City.
CITY OF CAPE GIRARDEAU, MISSOURI
RECOMMENDATIONS ON INTERNAL CONTROL
June 30, 1982
A. Financial Section
1. As of the audit date, the City was working on a policy and procedures manual
for employees use. In a City the size of Cape Girardeau, it is essential to
continuing efficiency that written policy and procedural documentation be
maintained and enforced. We therefore recommend that the completion of the
policy and procedures manual be given prompt consideration.
2. It was noted that employees may accumulate up to six weeks of vacation;
therefore, annual vacations are not required. We recommend that all
employees in position of trust be required to take annual vacations, allowing
other employees to assume their duties in their absences.
3. We feel that the City should reevaluate the bonding limits put on their City
officials and consider raising substantially the bonding limits on the City
officials.
4. The City's books and records are presented via the cash basis, single-entry
system. We feel that more detailed accurate information can be shown in the
accounting records of the City if they were to go on the accrual,
double -entry method. Generally accepted accounting principles dictate that
financial records be maintained in this manner. It is our recommendation,
therefore, that the City convert to accrual, double -entry accounting. This
will help the City to establish close controls over fixed assets and
inventory, as the figures will be a permanent part of their accounting
system.
5. In the past, approvals by properly responsible officials detailing the
receipt of goods has not always been required before vouchers are submitted
for payment. This problem has been averted in the current year due to system
changes already implemented. We recommend that this area be continually
scrutinized to insure that the controls are effectively stopping this
problem.
6. At present, neither of the two check signers (the Mayor and the City Clerk)
reviews documentation before signing checks. This is a valuable control
feature in that it assures that all checks have valid support. We therefore
recommend that at least one of the check signers review documentation at the
time the checks are signed.
7. At the time of the audit, the purchasing function was performed by each
department head, with a resultant lack of good control over purchases. Since
the onset of fiscal year 1982-1983, the City has implemented a centralized
purchasing system, where purchases are requisitioned by department heads and
actually purchased centrally. This new system has many outstanding control
features, including the grouping of small similar type purchases by the
various departments into layer single orders, thus allowing the purchaser to
use group discounts or bidding procedures. The central purchaser, tied
closely to the City Manager, has more effective control over the ongoing
activities of each department, with the ability to study each purchase and to
set up a valuable encumbrance system, which allows the City a complete view
enthusiastic about this new system, and recommend its speedy integration into
the City's internal control system.
8. We noted that salaries and wage rates are not formally approved by the City
Council. We recommend, that as a matter of course, the City Council annually
approve a salary and wage rate schedule that will be strictly adhered to.
Once the schedule is approved, it should be administered by the City Manager.
9. The City might consider installing a separate bank account specifically for
payroll, with a transfer from the main account to the payroll account of the
total salaries at each pay period. This will provide controls over payroll
expense, e.g. check alterations on payroll checks, and should make the bank
reconciliation process easier. This will involve some programming changes
and costs, so it will be necessary to weigh the costs against the benefits to
be received.
10. Sewer tax collections are presently being accounted for under a manual
system. With the volume of dollars of sewer tax revenue collected each year,
we feel that the manual system used does not provide as adequate a control as
would be present under a computerized system. We feel that every effort be
made to install a computerized bookkeeping system to account for these
collections. The control of this system should be moved away from employees
who actually collect the sewer revenues.
11. It was noted that in several cases that approval for some checks was not
given until after the payment of the checks, and that when checks were
approved the payees and the amounts were different in the minutes than on the
actual checks (due mostly to omissions and typographical errors). The fact
that every check approved in the minutes is individually typed in narrative
form in the minutes makes the minutes unnecessarily bulky and hard to read.
It is our recommendation that the computer generated check registers listing
all checks to be paid be presented to the Council for approval before the
checks are released and that a copy of this check register be a permanent
attachment to the minutes. This will save time in preparing the minutes and
will be a more accurate record of expenditures than the system presently
used.
14. When examining the insurance policies of the City, we noted that the filing
system presently used is lacking in clarity. This fact came to light in
examining change orders for policies. They were not always filed adjacent to
the original policies, which made the determination of current coverage
difficult. We recommend that all current policies in force be segregated
from old, outdated policies, and that any change orders to current policies
be affixed to original policies so that officials wishing to know current
coverage limits will have ready access to them.
15. We noted that street tax bill receipts were included in the general fund and
the capital improvement fund. These receipts are, in effect, special
assessments and should be set up in a separate fund to be in compliance with
generally accepted accounting principles for municipal entities. We
therefore recommend that this change in implemented immediately.
B. EDP Section
We have completed our EDP review and have given an overview of the review and have
listed our findings and recommendations.
With the implementation of a computer system in an environment such as the one at
the City of Cape Girardeau, Missouri, many functions which were performed manually
can now be performed by the computer with faster and more accurate response. Our
exception of the items noted below, the results of our review have given us the
assurance that the department is organized and the computer system is controlled
in such a way as to discover any irregularities or errors in the system with
reasonable promptness.
1. In reviewing the organization chart of the data processing department, we
found that for a small shop situation with only a few data processing
employees such as the one at the City of Cape Girardeau, Missouri, there was
an adequate segregation of duties within the department. The computer
operating function was adequately covered to ensure that more than one person
is familiar with different applications. This provides a backup of personnel
during vacations, sickness, etc. The position of systems and programming
manager however, is covered by only one employee. We recommend that a plan
be established and implemented to provide adequate backup for this position.
2. All data files are backed up to a single backup disk every other day. A
monthly backup of "month end" data files is also made upon completion of the
month-end processing. System and program files are backed up periodically
(when a significant number of changes have been made to the programs and/or
system). All backup disks are kept in a fireproof vault located in the same
building as the data processing department. In order to ensure adequate data
backup, we make the following recommendations:
a. Add at least 1 additional disk for data backup and use these backup disks
on a rotating basis.
b. Establish a procedure for maintaining a complete set of backups in an
off -premise location.
c. Establish a regular backup procedure for system and program files.
d. Determine if the heat rating for the fireproof vault is adequate for
magnetic media. Even though most vaults will protect paper documents
under high heat temperatures, magnetic media cannot tolerate heat above
125 degrees without being damaged. The minimum heat rating should be
U.L. Class 125-1 provides the 125 degree protection for at least 1 hour
under outside temperatures up to 1700 degrees.
3. Although new applications and revisions are tested to ensure proper
functioning of the system, we noted that no formal testing procedures have
been established. Because of the extreme importance of documentation in the
proper functioning of a data processing department, we recommend that a
formal, written program testing procedure be developed.
4. The documentation of operator run manuals were reviewed and were found to
identify detailed setup, run, and end -of -run instructions, identified all
input and output forms required, and identified and explained programmed and
machine halts. They did not contain an explanation of the purpose and
character of each run and did not have specifically prescribed restart
instructions for all jobs. It was noted that the system has a power fail
feature which automatically restarts the computer at the point where the
system failed. There are procedures to recover data files for rerun
purposes. In order to comply with minimum documentation standards, we
recommend that these rerun procedures be included in the operator run
manuals.
5. The data processing department does not have a programming manual containing
standardized programming techniques and procedures. The existence of such a
manual will facilitate communication and prevent the development of duplicate
or conflicting procedures. We therefore recommend that a programming
standards manual be set up.
6. Program documentation consists of workpapers and records which describe the
system and procedures for performing a data processing task. It is the basic
means of communicating the essential elements of the data processing system
and the logic followed by the computer programs. Preparing adequate
documentation is a necessary, though frequently neglected, phase of computer
data processing. In our review of the program documentation we did not find
the following minimum acceptable levels of documentation:
a. System description. This section orients users to the overall operation
of the system.
b. Records layouts. These layouts have been compiled since the completion
of the audit.
c. Program approval and change sheet. In the normal course of business the
need for program changes can become quite frequent. These changes
require well -formulated and well-documented procedures to prevent the
manipulation of programs for unauthorized purposes. We found that
program changes are currently being authorized on a verbal basis. We
recommend that proposed procedure changes be explained in writing, and
formal approval for the change be given by a responsible person. In
addition to preventing misunderstandings that may arise when only verbal
request are made, written proposals will provide a history of changes in
a particular system. We also recommend that a section be set up in all
programs to record all program changes (i.e. date of change, initial of
programmer making change, brief description of the change). This
procedure has been implemented since the completion of the audit.
7. Blank checks are kept in the computer room and are controlled by employees in
the data processing department. Although compensating controls exist
requiring authorized signature outside the department and the checks are kept
locked in a safe, the lack of non -data processing personnel controlling the
check forms is a weakness of the system of internal control.
8. System security was reviewed and the following were noted:
a. The operating system contains procedures which allow limited access to
system and data files. The technique used is referred to as "arming the
menu" and allows the running of programs only through a series of menus
that are displayed on the computer terminals. At the present time this
security is not activated on the system. We recommend that this
procedure be implemented on the system as soon as feasible.
b. The system can be set up to control the menus that are displayed at each
terminal. This provides the ability to control which menus the operator
has access to. It was found that even though the operator has access to
limited menus, programs may be processed which do not appear on the menu
if the operator knows the program command and the program password. This
is considered a weakness in system security. However, a strength in
system security is described in the next section (c) which compensates
for this weakness.
c. The application programs which are used for printing payroll checks,
accounts payable checks, and related programs which have a need for tight
security contain program passwords. These passwords must be entered
after the program command has been entered and will not allow
continuation of the program unless the password is entered correctly.
This is a good security technique which ensures the only personnel who
are authorized to operate these high security programs have access to
them.
e. The various applications are maintained on separate data disks and are
kept off the computer except when that application is being processed.
This limits any unauthorized use of data to the time at which the disk is
on the system. We recognize this as a strength in security.
f. System log files are maintained in the computer which records the program
name, terminal number from which the program was run, date and time, and
the application code. The log file is a fixed size and will presently
store 2 to 3 days of processing activity before being restarted. This
provides a good record of the jobs and programs that have been processed
on the computer in the last few days. We recommend that this log file be
accumulated for a longer period of time or be printed out on paper in
order to have a longer history of jobs processed.
h. The terminals that are located outside the data center cannot be "signed
off" at night in order to prevent their use. They must be physically
disconnected from the computer in order to prevent their use. Unless
authorization is given for use of the terminals during the hours in which
the data center is closed, we recommend that the terminals be
disconnected from the system or that all disks are turned off in order to
prevent any access to data files.
CITY OF CAPE GIRARDEAU, MISSOURI
June 30, 1982
CONTENTS
Auditors' Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Combined Statement of Revenues Collected, Expenditures
Paid, and Changes in Fund Balances - All Governmental
Fund Types and Expendable Trust Funds. . . . . . . . . . . Exhibit A
Combined Statement of Revenues Collected, Expenditures
Paid, and Changes in Fund Balances - Budget (Cash Basis)
and Actual - General and Special Revenue Fund Types. . . . Exhibit B
Combined Statement of Revenues Collected, Expenditures
Paid, and Changes in Fund Balances - Budget (Cash Basis)
and Actual - Debt Service and Capital Projects Fund Types. Exhibit C
Combined Statement of Revenues Collected, Expenses Paid,
and Changes in Retained Earnings Fund Balances - All
Proprietary Fund Types . . . . . . . . . . . . . . . . . . Exhibit D
Notes to Financial Statements . . . . . . . . . . . . . . . . . . . . . . .
Statements of Revenues Collected, Expenditures Paid, and
Changes in Fund Balance - Budget (Cash Basis) and Actual:
General Fund . . . . . . . . . . . . . . . . . . . . . . . Schedule 1
Special Revenue Funds . . . . . . . . . . . . . . . . . . . Schedule 2
Library Operating Special Revenue Fund . . . . . . . . . . Schedule 3
Sewage Disposal Bond, Interest and Operating Special
Revenue Fund . . . . . . . . . . . . . . . . . . . . . . Schedule 4
Public Health Special Revenue Fund . . . . . . . . . . . . Schedule 5
Motor Fuel Tax Special Revenue Fund. . . . . . . . . . . . Schedule 6
Mausoleum Special Revenue Fund . . . . . . . . . . . . . . Schedule 7
Flood Disaster Relief Special Revenue Fund . . . . . . . . Schedule 8
Federal Shared Revenue Special Revenue Fund. . . . . . . . Schedule 9
Library Contribution Special Revenue Fund. . . . . . . . . Schedule 10
Sewer Project Special Revenue Fund . . . . . . . . . . . . Schedule 11
Library Building Special Revenue Fund. . . . . . . . . . . Schedule 12
1965 Airport Bond - Debt Service Fund. . . . . . . . . . . Schedule 13
Capital Improvements Fund - Capital Projects Fund. . . . . Schedule 14
Combining Statement of Revenues Collected, Expenses Paid,
and Changes in Retained Earnings/Fund Balances - All
Proprietary Fund Types . . . . . . . . . . . . . . . . . . Schedule 15
Airport Operating Fund - Enterprise Fund - Statement of
Revenues Collected, Expenses Paid, and Changes in
Retained Earnings/Fund Balances - Budget (Cash Basis)
and Actual . . . . . . . . . . . . . . . . . . . . . . . . Schedule 16
Golf Course Fund - Enterprise Fund - Statement of Revenues
Collected, Expenses Paid, and Changes in Retained
Earnings/Fund Balances - Budget (Cash Basis) and Actual. Schedule 17
Statement of Delinquent Taxes. . . . . . . . . . . . . . . . Schedule 18
Sewer Tax Collections and Reconciliation . . . . . . . . . . Schedule 19
Schedule of Receipts and Disbursements Under Federally
Assisted Projects. . . . . . . . . . . . . . . . . . . . . Schedule 20
Schedule of Receipts and Disbursements Under State
Assisted Projects. . . . . . . . . . . . . . . . . . . . . Schedule 21
Statement of Insurance Coverage. . . . . . . . . . . . . . . Schedule 22
Schott
&Company, Inc. Certified Public Accountants
PO. Box1090 1707 Mt. Auburn Road Cape Girardeau, Missouri 63701 314-3351231
Honorable Mayor and Members of the
City Council and City Manager
City of Cape Girardeau, Missouri
We have examined the combined financial statements of the City of Cape Girardeau,
Missouri and its combining and individual fund financial statements as of and for the
year ended June 30, 1982, as listed in the table of contents. Our examination was
made in accordance with generally accepted auditing standards and, accordingly,
included such tests of the accounting records and such other auditing procedures as we
considered necessary in the circumstances.
As is described in Note 1, the City's policy is to prepare its financial statements on
the basis of cash receipts and disbursements; consequently, certain revenues are
recognized when received rather than when earned, and certain expenses are recognized
when paid rather than when the obligation is incurred. The City also maintains its
accounting records on a single-entry basis and does not maintain fixed assets and
long-term debt groups of accounts. Accordingly, the accompanying financial statements
are not intended to present financial position and results of operations in conformity
with generally accepted accounting principles.
In our opinion, except as noted above, the financial statements referred to above
present fairly the revenue collected and expenses paid on the City of Cape Girardeau,
Missouri for the year ended June 30, 1982, on the basis of accounting described in
Note 1, which basis has been applied in a manner consistent with that of the preceding
year.
Our examination was made for the purpose of forming an opinion on the combined
financial statements taken as a whole and on the combining and individual fund
financial statements. The accompanying financial information listed as supporting
schedules in the table of contents is presented for purposes of additional analysis
and is not a required part of the combined financial statements of the City of Cape
Girardeau. The information has been subjected to the auditing procedures applied in
the examination of the combined, combining and individual fund financial statements
and, in our opinion, is fairly stated in all material aspects in relation to the
combined financial statements taken as a whole.
SCHOTT & COMPANY, INC.
Cape Girardeau, Missouri
October 28, 1982, except for Note 5, as to which date is December 2, 1982
CITY OF CAPE GIRARDEAU, MISSOURI EXHIBIT D
COMBINED STATEMENT OF REVENUES COLLECTED, EXPENSES PAID,
AND CHANGES IN RETAINED EARNINGS FUND BALANCES -
ALL PROPRIETARY FUND TYPES
Year Ended June 30, 1982
See Notes to Financial Statements.
Proprietary
Fund Types
Enterprise
1982
1981
OPERATING REVENUES COLLECTED:
Fees Charged
$129,142.80
$105,784.81
Rents
81,665.61
80,220.67
Concession Sales
21,169.99
27,588.63
Interest
4,511.21
2,845.50
Miscellaneous
2,425.63
1,875.92
TOTAL OPERATING REVENUES COLLECTED
$238,915.24
$218,315.53
OPERATING EXPENSES PAID:
Personal Services
$109,442.43
$105,391.87
General Operations
82,783.51
100,209.68
Contractual Services
57,795.58
44,632.21
Miscellaneous Expenses
2,664.09
4,515.34
Capital Improvements
16,850.75
23,403.00
TOTAL OPERATING EXPENSES PAID
$269,536.36
$278,152.10
INCOME (LOSS) BEFORE OPERATING TRANSFERS
$(30,621.12)
$(59,836.57)
OPERATING TRANSFERS IN (OUT)
97,000.00
50,000.00
NET INCOME (LOSS)
$ 66,378.88
$ (9,836.57)
RETAINED EARNINGS/FUND BALANCES AT BEGINNING OF YEAR
19,936.46
29,773.03
RETAINED EARNINGS/FUND BALANCES AT END OF YEAR
$ 86,315.34
$ 19,936.46
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI
NOTES TO FINANCIAL STATEMENTS
June 30, 1982
(1) Summary of Significant Accounting Policies
The City of Cape Girardeau, Missouri operates under a charter which went into
effect April 12, 1982. The City operates under a Council -Manager form of
government and provides the following services as authorized by its charter:
public safety (police and fire), highways and streets, sanitation, health and
social services, culture -recreation, public improvements, planning and zoning and
general administrative services.
Except as noted in the opinion, the accounting policies of the City of Cape
Girardeau, Missouri conform to generally accepted accounting policies as
applicable to governments. The following is a summary of the more significant
policies:
A. Fund Accounting
The accounts of the City are organized on the basis of funds and account
groups, each of which is considered a separate accounting entity. The
operations of each fund are accounted for with a separate set of
single-entry, cash basis accounts that comprise its cash position, revenues
collected, and expenditures paid. Since the City does not maintain
double -entry records comprising its assets, liabilities, fund equity,
revenues, and expenditures, or expenses, as appropriate, its accounting
policies depart from generally accepted accounting principles, resulting in
an opinion qualification.
Government resources are allocated to and accounted for in individual funds
based upon the purposes for which they are to be spent and the means by which
spending activities are controlled. The various funds are grouped, in the
financial statements in this report, into six generic fund types and three
broad fund categories as follows:
GOVERNMENTAL FUNDS
General Fund - The General Fund is the general operating fund of the City.
It is used to account for all financial resources except those required to be
accounted for in another fund.
Special Revenue Funds - Special Revenue Funds are used to account for the
proceeds of specific revenue sources (other than major capital projects) that
are legally restricted to expenditures for specified purposes.
Debt Service Funds - Debt Service Funds are used to account for the
accumulation of resources for, and the payment of, general long-term debt
principal, interest, and related costs.
Capital Projects Funds - Capital Project Funds are used to account for
financial resources to be used for the acquisition or construction of major
capital facilities (other than those financed by proprietary funds).
PROPRIETARY FUNDS
Enterprise Funds - Enterprise Funds are used to account for operations (a)
that are financed and operated in a manner similar to private business
enterprises - where the intent of the governing body is that the costs
(expenses) of providing goods or services to the general public on a
continuing basis be financed or recovered primarily through user charges; or
(b) where the governing body has decided that periodic determination of
revenues collected, expenses paid, and/or net income is appropriate for
capital maintenance, public policy, management control, accountability, or
other purposes.
FIDUCIARY FUNDS
Trust and Agency Funds - Trust and Agency Funds are used to account for
assets held by the City in a trustee capacity or as an agent for individuals,
private organizations, other governments, and/or other funds. These include
Expendable Trust, Nonexpendable Trust, Pension Trust, and Agency Funds.
Nonexpendable Trust and Pension Trust Funds are accounted for in essentially
the same manner as proprietary funds since capital maintenance is critical.
Expendable Trust Funds are accounted for in essentially the same manner as
governmental funds. Agency Funds are custodial in nature and do not involve
measurement of results of operations.
B. Fixed Assets and Long -Term Liabilities
The City does not maintain account groups for fixed assets and long-term
liabilities as required by generally accepted accounting principles.
C. Basis of Accounting
Basis of accounting refers to when revenues and expenditures or expenses are
recognized in the accounts and reported in the financial statements. Basis
of accounting relates to the timing of the measurements made, regardless of
the measurement focus applied.
All governmental funds, fiduciary funds and proprietary funds are accounted
for using the cash basis of accounting. Their revenues are recognized when
collected rather than when they are measurable and available as current
assets, with expenditures being recognized when paid rather than when
incurred. This basis of accounting does not conform to generally accepted
accounting principles.
D. Budgets and Budgetary Accounting
The City follows these procedures in establishing the budgetary data
reflected in the financial statements:
1. The City Manager submits to the City Council a proposed operating budget
for the fiscal year commencing the following July 1. The operating
budget includes proposed expenditures and the means of financing them.
2. Public hearings are conducted to obtain taxpayer comments.
3. Prior to July 1, the budget is legally enacted through passage of an
ordinance.
4. The City Manager is authorized to transfer budgeted amounts between
programs within any department, however, any revisions that alter the
total expenditures of any department must be approved by the City
Council.
5. Formal budgetary integration is employed as a management control device
during the year for all funds.
Budgets for all
inethisPreport areapresented onhthisobudgetary
comparisons p non-GAAP
budgetary basis.
Individual budget amendments made throughout the year were not material
in relation to the total original appropriations.
E. Encumbrances
Encumbrance accounting, under which purchase orders, contracts, and other
commitments for the expenditure of monies are recorded in order to reserve
that portion of the applicable appropriation, although being made ready for
use in the fiscal year ending June 30, 1983, was not employed as of June 30,
1982 as an extension of formal budgetary integration of the funds.
F. Investments
Investments are stated at cost, which approximates market.
G. Comparative Data
H.
Comparative total data for the prior year has been presented in the
accompanying financial statements in order to provide an understanding of
changes in the City's financial position and operations. However,
comparative (i.e., presentation of prior year totals by fund type) data has
not been presented in each of the statements since their inclusion would make
the statements unduly complex and difficult to read.
Total Columns on Combined Statements - Overview
Total columns on the Combined Statements - Overview are captioned "Memorandum
Only" to indicate that they are presented only to facilitate financial
analysis. Data in these columns do not present results of operations in
conformity with generally accepted accounting principles. Neither is such
data comparable to a consolidation. Interfund eliminations have not been
made in the aggregation of this data.
(2) Property Tax
Property taxes attach as an enforceable lien on property. Taxes were levied on
September 17, 1981 for collection during this fiscal year. The City bills and
collects its own property taxes. The tax rates assessed at that time were as
follows:
City Revenue $.42/100.00 assessed valuation
Library Tax .20/100.00 assessed valuation
(1965) Airport Bond and Interest
Fund Tax .05/100.00 assessed valuation
Public Health Tax .05/100/00 assessed valuation
(3) Changes in Long -Term Debt
The following is a summary of bond transactions of the City for the year ended
June 30, 1982:
Bonds payable at
Bonds retired
Bonds payable at
July 1, 1981
June 30, 1982
General
Oblieation
$ 680,000.00
(135,000.00)
$ 545.000.00
Bonds payable at June 30, 1982 are comprised of the following individual issues:
General obligation bonds:
ial $880,000.00 1965 Airport improvement
annual installments thereafter ioft$80,000.00
$75,000.00 through March ,
through March 1, 1985, and annual installments thereafter of $85,000.00 through
March 1, 1986; interest at 3.5 percent.
$1,000,000.00 1963 Sewage System serial bonds due in annual installments oz
$70,000.00 through February 1, 1983; interest at 3.1 percent.
nnual
ments
$80,00ry 1 1198 Sof $25,000.00System serial bonds due through Februaryl1,a1985, annuallinstallmentsing
February 1, 1984 of $ ,
thereafter of $30,000.00 through February 1, 1986; interest at 3.875 percent.
$80,000.00 1970 Sewage System serial bonds due in annual installments
gh
beginning February thereafter9of $30,000.00.through84 of $25,00000 uFebruary a1, 198698annual
interest at 5
installmentss
percent.
The City is also contingently liable on two other bond issues, and will take over
payments of bond principal and interest upon default by HWI. The total bond
principal outstanding at June 30, 1982 on these two issues is $2,865,000.00.
The annual requirements to amortize all debt outstanding as of June 30, 1982,
including interest payments of $52,288.74, are as follows:
Year Ending
June 30,
1983
1984
1985
1986
General
Obligation
$165,395.00
140,600.00
140,656.24
150,637.50
5597.288.74
$209,234.22 is available in the Debt Service Fund to service the general
obligation bonds.
The City is in compliance with all significant limitations and restrictions
contained in the various bond indentures.
(4) Other Required Individual Fund Disclosures
Generally accepted accounting principles require disclosure, as part of the
Combined Statements - Overview, of certain information concerning individual
funds including:
A. Segment information for certain individual Enterprise Funds. The requirement
is effectively met in this report by Exhibit D and Schedules 16 and 17 as the
City maintains two Enterprise Funds.
B. Summary disclosures of debt service requirements to maturity for all types of
outstanding debt. This requirement is met by note 3.
C. Summary disclosures of changes in general fixed assets by major asset class.
This requirement is met by note 1B, as the City does not maintain fixed asset
records.
D. Summary disclosures of changes in general long-term debt. This requirement
is met by note 3.
E. Excesses of expenditures over appropriations in individual
mausoleum
Special Revenue Fund expenditures of $536.34 exceeded appropriations
$300.00.
° retained
Juneearnings
1982balances of individual funds. No
F. Deficit fund balances
funds reflected such balances
G. Individual fund double -entry records, naicand this required
payable
rbalances.
Since
isthe
notCity
does not maintain
applicable.
(5) Litigation
There are several pending lawsuits in which the City is involved. In the case of
irardeau, et al, the local United States
Westborough Mall vs. City of Cape G
District Court granted summary judgment in favor of the City, based upon its
finding that plaintiffs had absolutely no evidence upon which to base their
complaint. However, recently the Eighth Circuit Court of Appeals has held that
sufficient evidence did exist to warrant a trial and therefore, sent the case
back for hearing before the District Court. Motions for rehearing of that
decision are being filed by all defendants, but such motions are seldom granted.
Therefore, it is likely that the case will be heard sometime in the future,
probably sometime in mid or late 1983.
It is the City Attorney's opinion that the chances for the City being held liable
under this case are minimal. If liability was found, however, a judgment could
extend beyond several hundred thousand dollars or more.
The potential claims from other lawsuits against the City would not materially
affect the financial statements of the City.
CITY
SCHEDULE
UNDER
YE
CPP wntn
Environmental
Protection
Agency
Grant Number
80-051
80-055
Project Number
C-290-652-01
C-290-652-02
6-2c
Sewage
2
Description
Treatment
Plant
Date - Approved
Amended or Supplemented
1974
12
6
Amount Approved
$ 6,084,000.00
$266
RECEIPTS:
Federal Contributions:
Prior Years
Current Year
$ 5,804,900.00
$238
Total Federal Contributions
185,400.00
$ 5,990,300.00
22
$261
State Contributions:
Prior Years
Current Year
$ 1,160,980.00
$
Total State Contributions
37,080.00
$ 1,198,060.00
$
TOTAL RECEIPTS
$ 7,188,360.00
$261
EXPENDITURES:
Prior Years
Current Year
$ 8,281,942.44
$290
Current Year Non -reimbursable
36,230.46
5
TOTAL EXPENDITURES
$ 8,318,172.90
$296,
DEFICIENCY OF RECEIPTS OVER
EXPENDITURES
$(1,129,812.90)
$(34,
REIMBURSEMENTS RECEIVABLE - Federal
17,705.97
4,
BALANCE CHARGEABLE TO LOCAL FUNDS
$(1,112,106.93)
$(29,
CITY'S PARTICIPATION TO DATE
13%
FUND CHARGED WITH CURRENT YEAR
EXPENDITURES:
Capital Improvement Fund
41) 36,230 46
$ 5•
CPP wntn
;APE GIRARDEAU, MISSOURI
RECEIPTS AND DISBURSEMENTS
RALLY ASSISTED PROJECTS
Ended June 30, 1982
Department of Transportation
53 80-067 80-059
13-04
art
P
)N)
(79
W
6-29-0013-05
CFR
Replacement
(Drainage Work)
12/19/79
1.50 $155,104.00
1.83 $ 27,764.48
.12 —0—.
.95 $ 27,764.48
.95
$ —0-
-0—
$ 27,764.48
6-29-0013-06
Taxiway
Construction
9/23/80
$415,030.00
$ —0—
$ —0-
-0—
$ —0—
$ —0—
Federal
Disaster
Assistance
579 -DR -031-11242
Damage Relief
From April,
1979 Storm
8/20/79
2/27/81
$61,089.00
$32,000.00
24,548.00
$56,548.00
$ —0—
$56,548.00
SCHEDULE 20
Airport
Aid
Program
80-060
20-102
6-29-0013-07
Airport
Development
Aid
9/17/81
$105,876.00
.73 $ 38,873.39
$ -0-
$63,944.62
$ -0-
.80 701.00
25,907.00
—0—
2,214.69
o 1,393.00
—0—.
—0—.
—0—.
.53 $ 40,967.39
$ 25,907.00
$63,924.62
$ 2,214.69
.58) $(13,202.91)
.22 3,895.03
.36) $ (9,307.88)
23%
80 ,$ 2.094.00
�+;,,.........i ems..«...___....
$(25,907.00)
23,257.50
$ (2,649.50)
10%
$ 25.907.00
$(7,376.62)
—0—
$(7,376.62)
12%
$ (2,214.69)
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CITY OF CAPE GIRARDEAU, MISSOURI
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
Budget Actual
REVENUES COLLECTED:
Taxes and Special Assessments:
Property Tax Receipts $ 505,000.00 $ 478,369.22
Railroad and Utility Tax 22,164.00 22,164.73
Franchise Tax 1,052,054.00 1,052,055.81
Intangible Tax 39,276.00 39,276.20
Sales Tax 2,701,177.00 2,685,993.62
Street Tax Bills 50,000.00 60,671.26
Cigarette Tax 142,000.00 140,335.20
Total Taxes and Special Assessments $4,511,671.00 $4,478,866.04
Licenses and Permits:
Merchant License
Pool Table License
Liquor License
Dog License
Security Guard License
Engineer and Inspection
Total Licenses and Permits
Fines and Forfeitures:
Fines and Forfeitures
Security
Prisoner Housing
Total Fines and Forfeitures
Use of Money and Property:
Property Tax Interest
Property Tax Commission
Sales Tax Interest
Street Tax Bills - Interest
Resalables
Contract Sale - SEMO University
Interest on Investments
Interest on Weekend Investments
Arena Rentals
Total Use of Money and Property
Fees and Service Charges:
Swim Pool I
Swim Pool II
School Swim Pool II Reimbursement
Swim Pool I - Concessions
Miscellaneous
Miscellaneous - Travel Expense
Taxi Coupons
Insurance Refunds - Workmen's
Compensation
Health - Cemetery
Waste Disposal
Total Fees and Service Charges
$ 270,511.00
260.00
26,702.00
500.00
300.00
20,380.00
$ 318,653.00
$ 161,000.00
23,756.00
2,238.00
$ 186,994.00
$ 3,800.00
1,200.00
26,625.00
19,900.00
5,297.00
17,700.00
].5,500.00
7,500.00
26,386.00
$ 123,908.00
$ 8,500.00
22,218.00
23,000.00
5,000.00
72,239.00
2,909.00
30,752.00
2,000.00
7,695.00
361,785.00
$ 536,098.00
$ 271,781.20
169.00
28,944.80
464.00
450.00
22,100.50
$ 323,909.50
$ 168,534.01
19,618.03
3,131.45
$ 191,283.49
$ 3,536.62
1,150.34
26,625.84
18,698.55
5,304.45
17,830.00
15,987.13
7,348.89
28,560.94
$ 125,042.76
$ 10,068.78
20,584.74
22,280.04
3,335.96
34,740.14
1,935.55
29,592.00
1,012.80
8,150.00
330,008.66
$ 461,708.67
See Notes to Financial Statements.
SCHEDULE 1
Page 1
Variance -
Favorable
(Unfavorable)
$(26,630.78)
.73
1.81
.20
(15,183.38)
10,671.26
(1,664.80)
$(32,804.96)
$ 1,270.20
(91.00)
2,242.80
(36.00)
150.00
1,720.50
$ 5,256.50
$ 7,534.01
(4,137.97)
893.45
$ 4,289.49
$ (263.38)
(49.66)
.84
(1,201.45)
7.45
130.00
487.13
(151.11)
2,174.94
$ 1,134.76
$ 1,568.78
(1,633.26)
(719.96)
(1,664.04)
(37,498.86)
(973.45)
(1,160.00)
(987.20)
455.00
(31,776.34)
$(74,389.33)
CITY OF CAPE GIRARDEAU, MISSOURI
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
Revenue from Other Agencies:
State - Transit
TOTAL REVENUES COLLECTED
EXPENDITURES PAID:
General Government:
City Council:
Personal Services:
Council Salaries
FICA
Workmen's Compensation
General Operations:
Supplies
Food Supplies
Miscellaneous
Contractual Services:
Travel Expense
Publications/Memberships
Equipment Rentals
General Administration, City
Attorney:
Personal Services:
Attorney Salaries
FICA
Blue Cross and Blue Shield
Workmen's Compensation
Retirement
General Operations:
Office Supplies
Books
Contractual Services:
Telephone
Travel Expense
Publications/Memberships
Equipment Rentals
Equipment Maintenance
Miscellaneous Expenses:
Legal Costs
Advertisement
General Administration, Municipal
Court:
Personal Services:
Municipal Court Salaries
Salaries/Part-time
FICA
Blue Cross and Blue Shield
Unemployment Insurance
Workmen's Compensation
Retirement
Budget
Actual
$ 4,373.00 $ 4,373.95
$5,681,697.00 $5,585,184.41
SCHEDULE 1
Page 2
Variance -
Favorable
(Unfavorable)
$ .95
$(96,512.59)
$ 2,625.00 $
2,750.00
$ (125.00)
150.00
150.75
(.75)
75.00
-0-
75.00
150.00
139.25
10.75
1,500.00
897.99
602.01
50.00
947.91
(897.91)
6,710.00
6,439.77
270.23
4,500.00
1,727.00
2,773.00
40.00
40.00
-0-
53,200.00
52,376.17
823.83
4,232.00
3,493.92
738.08
1,950.00
2,193.18
(243.18)
616.00
52.01
563.99
3,489.00
3,066.44
422.56
900.00
464.23
435.77
3,770.00
3,353.92
416.08
1,176.00
1,191.37
(15.37)
4,300.00
3,275.69
1,024.31
2,500.00
2,369.34
130.66
3,546.00
3,571.00
(25.00)
231.00
-0-
231.00
15,000.00
18,664.37
(3,664.37)
145.00
63.24
81.76
19,100.00
19,056.00
44.00
5,000.00
5,365.03
(365.03)
1,624.00
1,630.09
(6.09)
1,300.00
1,455.36
(155.36)
215.00
-0-
215.00
154.00
20.74
133.26
1,063.00
672.34
390.66
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 3
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
See Notes to Financial Statements.
Variance -
Favorable
Budget
Actual
(Unfavorable)
General Operations:
$
500.00 $
444.86
$ 55.14
Office Supplies
Contractual Services:
-0-
151.05
(151.05)
Travel Expense
255.00
255.10
(.10)
Miscellaneous
General Administration, City
Manager:
Personal Services:
73,000.00
74,644.06
(1,644.06)
Manager Salaries
-0-
82'08
(82'08)
Salaries/Part-time
5,000.00
4,398.43
601.57
FICA
Blue Cross and Blue Shield
5,150.00
4,499.50
650.50
Workmen's Compensation
720.00
75.00
645.00
117.81
Retirement
3,596.00
3,478.19
General Operations:
2, 500.00
1,982.35
517.65
Office Supplies
250.00
156.81.
93.19
Food Supplies
150.00
75.00
75.00
Books
250.00
200.00
50.00
Miscellaneous
Contractual Services:
2, 300.00
2,308.81
(8.81)
Telephone
500.00
867.00
(367.00)
Vehicle Insurance
200.00
198.00
2.00
Surety Bonds
7,100.00
6,392.30
707.70
Travel Expense
Publications/Memberships
1, .00
1,313.65
486.35
Equipment Rentals
125.00
125
800.00
125.00
609.00
-0-
191.00
Equipment Maintenance
300.00
298.85
1.15
Miscellaneous
Miscellaneous Expenses:
10.00
10.00
-0-
Legal Fees
40.00
48.00
(8.00)
Licenses
Capital Improvements:
1,250.00
1,204.36
45.64
Furniture
General Administration, City Hall:
Personal Services:
13,377.00
13,376.49
.51
City Hall - Salaries
-0-
78.00
(78.00)
Salaries/Part-time
862.00
898.44
(36.44)
FICA
Blue Cross and Blue Shield
650.00
786.30
(136.30)
250.00
Unemployment Insurance
250.00
110.00
-0-
8.25
101.75
Workmen's Compensation
693.00
728.36
(35.36)
Retirement
General Operation:
25.00
-0-
25.00
Office Supplies
600.00
245.56
354.44
Dry Goods
Equipment/Furniture Supplies
30.00
36.48
(6.48)653.15 146.85
Health
800.00
900.00
786.61
113.39
Building Supplies
300.00
102.91
197.09
Building Maintenance
300.0 0
100.00
200.00
Land Maintenance
50.00
_0_
50.00
Miscellaneous
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE
Page
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
See Notes to Financial Statements.
Variance -
Favorable
Budget
Actual
(Unfavorable)
Contractual Services:
Building & Contents Insurance $
1,075.00
$ 190.00
$ 885.00
Utilities - General
11,300.00
10,356.53
943.47
Equipment Maintenance
125.00
110.20
14.80
Dry Goods Rental
400.00
343.65
56.35
Building Maintenance
800.00
1,552.71
(752.71)
Miscellaneous
3,000.00
2,393.51
606.49
Capital Improvements:
Buildings
2,000.00
1,511.70
488.30
Equipment
1,500.00
1,014.35
485.65
General Administration, City
Collector:
Personal Services:
Clerk/Collector Salaries
97,000.00
96,547.69
452.31
Salaries/Part-time
2,000.00
842.56
1,157.44
FICA
6,863.00
6,627.93
235.07
Blue Cross and Blue Shield
4,550.00
4,232.40
317.60
Unemployment Insurance
360.00
-0-
360.00
Workmen's Compensation
-0-
84.25
(84.25)
Retirement
4,118.00
3,708.56
409.44
General Operations:
Office Supplies
11,723.00
10,689.96
1,033.04
Postage
9,028.00
9,035.12
(7.12)
Food Supplies
200.00
181.01
18.99
Equipment/Furniture Supplies
-0-
35.68
(35.68)
Health - Supplies
50.00
12.50
37.50
Educational Materials
-0-
36.00
(36.00)
Books
500.00
324.00
176.00
Miscellaneous
-0-
1,752.97
(1,752.97)
Contractual Services:
Telephone
4,100.00
4,069.70
30.30
Surety Bonds
460.00
460.00
-0-
Travel Expense
1,883.00
1,836.16
46.84
Publications/Memberships
200.00
37.00
163.00
Equipment Rentals
-0-
104.00
(104.00)
Equipment Maintenance
12,300.00
11,548.38
751.62
Miscellaneous
459.00
459.00
-0-
Miscellaneous Expenses:
Refunds
800.00
1,458.62
(658.62)
Legal
300.00
251.20
48.80
Advertisement
4,000.00
3,536.64
463.36
Miscellaneous
500.00
76.30
423.70
Capital Improvements:
Equipment
1,500.00
1,500.00
-0-
Furniture
495.00
494.68
.32
General Administration, Assessor:
Contractual Services:
Miscellaneous
26,142.00
26,141.81
.19
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 5
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
General Administration, Non -
Departmental:
Personal Services:
Non -Departmental Salaries
FICA
Blue Cross and Blue Shield
Unemployment Insurance
Retirement
General Operations:
Miscellaneous
Contractual Services:
Vehicle Insurance
Building & Contents Insurance
Surety Bonds
Subscriptions/Dues
Equipment Rentals
Miscellaneous
Miscellaneous Expenses:
Refunds
Legal Costs
Audits
Charter Commission:
General Operations:
Miscellaneous
Contingency:
Contractual Services:
Miscellaneous
Miscellaneous Expenses
Total General Government
Public Safety:
Police Department:
Personal Services:
Police Salaries
Salaries/Part-time
FICA
Blue Cross & Blue Shield
Unemployment Insurance
Workmen's Compensation
Retirement
$ 977,805.00
19,500.00
70,479.00
41,766.00
3,500.00
12,375.00
102,651.00
$ 982,840.46
20,334.85
66,953.67
42,307.88
1,785.00
11,103.97
89,700.20
See Notes to Financial Statements.
$ (5,035.46)
(834.85)
3,525.33
(541.88)
1,715.00
1,271.03
12,950.80
Variance -
Favorable
Budget
Actual
(Unfavorable)
$ 19,800.00
$ 19,066.74
$ 733.26
1,384.00
1,273.14
110.86
750.00
669.06
80.94
600.00
636.37
(36.37)
5,600.00
5,170.96
429.04
1,100.00
1,052.85
47.15
631.00
630.75
.25
5,000.00
2,102.00
2,898.00
200.00
284.00
(84.00)
3,249.00
3,248.88
.12
6,690.00
5,801.19
888.81
7,670.00
8,513.14
(843.14)
500.00
348.66
151.34
20,000.00
15,309.29
4,690.71
8,190.00
8,190.00
-0-
3,300.00
3,237.00
63.00
556.00
648.00
(92.00)
21,000.00
39,551.79
(18,551.79)
$ 580,005.00
$ 576,335.65
$ 3,669.35
$ 977,805.00
19,500.00
70,479.00
41,766.00
3,500.00
12,375.00
102,651.00
$ 982,840.46
20,334.85
66,953.67
42,307.88
1,785.00
11,103.97
89,700.20
See Notes to Financial Statements.
$ (5,035.46)
(834.85)
3,525.33
(541.88)
1,715.00
1,271.03
12,950.80
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 6
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
See Notes to Financial Statements.
Variance -
Favorable
Budget
Actual
(Unfavorable)
General Operations:
Office Supplies $
12,500.00
$ 11,659.81
$ 840.19
Postage
1,500.00
1,396.19
103.81
Dry Goods
9,000.00
8,672.14
327.86
Food Supplies
5,500.00
4,708.44
791.56
Vehicle Supplies and
Maintenance
350.00
238.07
111.93
Motor Vehicle - Fuel
52,000.00
48,370.97
3,629.03
Equipment & Furniture Supplies
14,550.00
13,922.40
627.60
Health
4,025.00
3,414.42
610.58
Chemicals
3,100.00
2,879.11
220.89
Building Supplies
100.00
44.45
55.55
Building Maintenance
500.00
33.15
466.85
Land Supplies
100.00
94.41
5.59
Training and Educational
Materials
2,200.00
242.00
1,958.00
Books
400.00
446.25
(46.25)
Miscellaneous
7,250.00
6,826.98
423.02
Contractual Services:
Telephone
38,000.00
36,422.74
1,577.26
Radios
7,000.00
6,393.00
607.00
Vehicle Insurance
14,000.00
13,272.00
728.00
Building & Contents Insurance
4,900.00
1,635.00
3,265.00
Travel Expense
16,425.00
13,275.40
3,149.60
Publications/Memberships
1,800.00
1,682.48
117.52
Utilities - General
29,000.00
27,322.56
1,677.44
Traffic Signals
14,000.00
14,077.72
(77.72)
Equipment Rentals
13,000.00
12,583.28
416.72
Equipment Maintenance
16,000.00
12,106.28
3,893.72
Furniture Maintenance
250.00
-0-
250.00
Building Maintenance
7,492.00
5,100.14
2,391.86
Land Maintenance
250.00
208.81
41.19
Vehicle
6,000.00
4,896.47
1,103.53
Miscellaneous
5,500.00
4,901.45
598.55
Miscellaneous Expenses:
License
400.00
288.50
111.50
Advertisement
300.00
91.20
208.80
Miscellaneous
22,500.00
21,910.63
589.37
Capital Improvements:
Buildings
1,050.00
1,041.30
8.70
Equipment
37,590.00
38,803.98
(1,213.98)
Motor Vehicles
49,856.00
49,855.90
.10
Books
110.00
-0-
110.00
Furniture
680.00
641.78
38.22
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 7
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
Fire Department:
Personal Services:
Fire Salaries $
FICA
Blue Cross & Blue Shield
Unemployment Insurance
Workmen's Compensation
Retirement
General Operations:
Office Supplies
Postage
Dry Goods
Food Supplies
Motor Vehicle - Supplies and
Maintenance
Motor Vehicle - Fuel
Equipment & Furniture Supplies
Health
Chemical Supplies
Building Supplies
Building Maintenance
Land Supplies
Training and Educational
Books
Miscellaneous
Contractual Services:
Telephone
Radio Equipment
Vehicle Insurance
Buildings & Contents Insurance
Travel Expense
Publications/Memberships
Utilities - General
Equipment Maintenance
Furniture Maintenance
Building Maintenance
Vehicle
Miscellaneous
Capital Improvements:
Equipment
Furniture
Total Public Safety
Budget
864,800.00
60,676.00
55,500.00
3,000.00
11,550.00
113,471.00
700.00
150.00
14,000.00
200.00
8,000.00
8,500.00
7,500.00
6,800.00
1,500.00
500.00
-0-
800.00
1,500.00
800.00
300.00
10,300.00
3,800.00
10,888.00
2,500.00
2,500.00
1,000.00
27,000.00
600.00
350.00
3,600.00
4,000.00
500.00
3,500.00
1,200.00
$2,859,239.00
Actual
$ 864,733.36
57,708.84
57,402.56
-0-
11,211.21
106,142.20
545.38
1.09
12,962.95
156.11
7,123.81
7,745.87
7,400.32
6,779.72
1,103.12
102.11
451.39
666.81
579.43
665.70
70.40
10,384.33
3,834.00
9,610.00
2,403.00
1,958.88
689.95
26,436.55
584.15
51.95
2,528.84
2,009.91
240.00
3,494.17
299.00
$2,792,562.55
See Notes to Financial Statements.
Variance -
Favorable
(Unfavorable)
$ 66.64
2,967.16
(1,902.56)
3,000.00
338.79
7,328.80
154.62
148.91
1,037.05
43.89
876.19
754.13
99.68
20.28
396.88
397.89
(451.39)
133.19
920.57
134.30
229.60
(84.33)
(34.00)
1,278.00
97.00
541.12
310.05
563.45
15.85
298.05
1,071.16
1,990.09
260.00
5.83
901.00
$ 66,676.45
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 8
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
Budget
Actual
Variance -
Favorable
(Unfavorable)
Highways and Streets:
Public Works, Street:
Personal Services:
Street - Salaries $
291,100.00
$ 290,940.83
$ 159.17
Salaries/Part-time
17,500.00
19,636.52
(2,136.52)
FICA
21,781.00
20,733.31
1,047.69
Blue Cross & Blue Shield
16,250.00
22,950.46
(6,700.46)
Unemployment
3,000.00
472.36
2,527.64
Workmen's Compensation
8,540.00
6,759.19
1,780.81
Retirement
17,962.00
15,627.26
2,334.74
General Operations:
Office Supplies
200.00
128.72
71.28
Postage
100.00
83.00
17.00
Dry Goods
3,600.00
3,536.45
63.55
Food Supplies
300.00
435.50
(135.50)
Vehicle Supplies & Maintenance
4,000.00
3,514.89
485.11
Motor Vehicle - Fuel
64,000.00
28,167.09
35,832.91
Equipment & Furniture Supplies
8,500.00
10,309.23
(1,809.23)
Fuel Supplies
-0-
41.74
(41.74)
Health
300.00
280.00
20.00
Building Supplies
100.00
169.63
(69.63)
Building Maintenance
2,800.00
2,815.35
(15.35)
Land Supplies
-0-
59.60
(59.60)
Land Maintenance
40,000.00
49,968.05
(9,968.05)
Books
40.00
60.00
(20.00)
Miscellaneous
15.00
30.18
(15.18)
Contractual Services:
Telephone
5,800.00
5,832.54
(32.54)
Radio Equipment
3,400.00
3,112.20
287.80
Vehicle Insurance
14,000.00
14,054.00
(54.00)
Building & Contents Insurance
1,800.00
1,410.00
390.00
Travel Expense
350.00
462.00
(112.00)
Utilities - General
21,000.00
21,367.70
(367.70)
Utilities - Street Lights
101,000.00
100,315.50
684.50
Equipment Rentals
1,500.00
3,254.22
(1,754.22)
Equipment Maintenance
200.00
181.00
19.00
Building Maintenance
6,000.00
8,632.17
(2,632.17)
Vehicle
1,042.00
966.77
75.23
Miscellaneous
250.00
234.17
15.83
Miscellaneous Expenses:
Advertisement
100.00
-0-
100.00
Capital Improvements:
Motor Vehicle
22,624.00
22,624.00
-0-
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 9
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
See Notes to Financial Statements.
Variance -
Favorable
Budget
Actual
(Unfavorable)
Public Works, Garage:
Personal Services:
Garage Salaries $
76,000.00
$ 73,437.93
$ 2,562.07
Salaries/Part-time
-0-
3,290.00
(3,290.00)
FICA
5,183.00
5,120.56
62.44
Blue Cross and Blue Shield
4,550.00
5,470.44
(920.44)
Unemployment Insurance
2,500.00
-0-
2,500.00
Workmen's Compensation
1,560.00
1,683.12
(123.12)
Retirement
4,318.00
3,834.74
483.26
General Operations:
Office Supplies
175.00
145.21
29.79
Dry Goods
2,100.00
2,330.27
(230.27)
Vehicle Supplies & Maintenance
127,000.00
129,021.57
(2,021.57)
Equipment & Furniture Supplies
9,000.00
8,392.55
607.45
Fuel Supplies
20.00
15.40
4.60
Health
4,500.00
4,762.10
(262.10)
Building Supplies
50.00
165.99
(115.99)
Building Maintenance
20.00
17.22
2.78
Land Supplies
40.00
37.40
2.60
Books
30.00
8.79
21.21
Contractual Services:
Travel Expense
500.00
500.00
-0-
Equipment Rentals
300.00
344.41
(44.41)
Equipment Maintenance
750.00
508.88
241.12
Building Maintenance
600.00
556.75
43.25
Vehicle
10,000.00
8,622.87
1,377.13
Engineer:
Personal Services:
Engineer Salaries
231,560.00
232,564.57
(1,004.57)
Salaries/Part-time
10,000.00
6,103.08
3,896.92
FICA
17,971.00
15,930.82
2,040.18
Blue Cross & Blue Shield
11,050.00
12,312.25
(1,262.25)
Unemployment Insurance
1,200.00
800.96
399.04
Workmen's Compensation
2,460.00
4,975.38
(2,515.38)
Retirement
13,915.00
12,521.74
1,393.26
General Operations:
Office Supplies
3,500.00
2,971.98
528.02
Dry Goods
1,480.00
1,609.43
(129.43)
Food Supplies
50.00
15.38
34.62
Equipment & Furniture Supplies
400.00
91.29
308.71
Equipment Fuel
300.00
18.66
281.34
Training and Educational
250.00
214.50
35.50
Books
1,100.00
1,060.65
39.35
Miscellaneous
100.00
81.09
18.91
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 10
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
Contractual Services:
Telephone
Vehicle Insurance
Travel Expense
Publications/Memberships
Equipment Rentals
Equipment Maintenance
Furniture Maintenance
Miscellaneous
Miscellaneous Expenses:
Refunds
Legal
License - Liquor, Auto,
Miscellaneous
Capital Improvements:
Equipment
Motor Vehicles
Furniture
Total Highways and Streets
$1,241,961.00 $1,215,893.94 $ 26,067.06
Sanitation:
Public Works, Waste Disposal
Shop:
Personal Services:
Waste Disposal Shop Salaries $
FICA
Blue Cross and Blue Shield
Unemployment Insurance
Workmen's Compensation
Retirement
General Operations:
Office Supplies
Dry Goods
Vehicle Supplies & Furniture
Equipment & Furniture Supplies
Fuel Supplies
Health
Land Supplies
Books
Miscellaneous
Contractual Services:
Vehicle Insurance
Travel Expense
Equipment Rentals
Equipment Maintenance
Dry Good Rental
Vehicle
Miscellaneous
50,500.00
$ 50,584.06
Variance -
3,456.00
3,376.60
Favorable
Budget
Actual
(Unfavorable)
2,000.00
$ 1,800.00
$ 1,874.02
$ (74.02)
4,500.00
4,537.00
(37.00)
1,000.00
1,340.85
(340.85)
900.00
800.50
99.50
50.00
24.95
25.05
800.00
449.00
351.00
50.00
-0-
50.00
500.00
238.05
261.95
800.00
411.31
388.69
50.00
4.00
46.00
Etc. 25.00
17.00
8.00
50.00
-0-
50.00
300.00
52.29
247.71
7,250.00
7,250.00
-0-
200.00
191.36
8.64
$1,241,961.00 $1,215,893.94 $ 26,067.06
Sanitation:
Public Works, Waste Disposal
Shop:
Personal Services:
Waste Disposal Shop Salaries $
FICA
Blue Cross and Blue Shield
Unemployment Insurance
Workmen's Compensation
Retirement
General Operations:
Office Supplies
Dry Goods
Vehicle Supplies & Furniture
Equipment & Furniture Supplies
Fuel Supplies
Health
Land Supplies
Books
Miscellaneous
Contractual Services:
Vehicle Insurance
Travel Expense
Equipment Rentals
Equipment Maintenance
Dry Good Rental
Vehicle
Miscellaneous
50,500.00
$ 50,584.06
$ (84.06)
3,456.00
3,376.60
79.40
2,600.00
3,145.20
(545.20)
2,000.00
-0-
2,000.00
1,700.00
2,160.39
(460.39)
2,812.00
2,529.16
282.84
200.00
143.16
56.84
1,600.00
1,638.94
(38.94)
120,000.00
120,982.51
(982.51)
3,500.00
3,696.25
(196.25)
-0-
81.60
(81.60)
3,500.00
3,525.00
(25.00)
-0-
(110.00)
110.00
75.00
60.00
15.00
1,000.00
500.00
500.00
-0-
(500.00)
500.00
1,000.00
454.00
546.00
2,800.00
2,840.00
(40.00)
-0-
(1,484.97)
1,484.97
275.00
-0-
275.00
3,000.00
6,058.73
(3,058.73)
500.00
280.53
219.47
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 11
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
See Notes to Financial Statements.
Variance -
Favorable
Budget
Actual
(Unfavorable)
Miscellaneous Expenses:
Advertisement $
100.00
$ 22.50
$ 77.50
Public Works, Waste Disposal
Residential:
Personal Services:
Waste Disposal - Residential
Salaries
159,189.00
158,355.64
833.36
Salaries/Part-time
32.,100.00
31,559.55
540.45
FICA
12,646.00
12,589.00
57.00
Blue Cross & Blue Shield
9,100.00
11,418.54
(2,318.54)
Unemployment Insurance
4,667.00
1,555.23
3,111.77
Workmen's Compensation
8,419.00
9,140.09
(721.09)
Retirement
9,107.00
8,732.59
374.41
General Operations:
Dry Goods
1,500.00
1,277.28
222.72
Motor Vehicle - Fuel
93,700.00
93,700.00
-0-
Equipment & Furniture Supplies
600.00
536.75
63.25
Contractual Services:
Vehicle Insurance
6,000.00
8,080.00
(2,080.00)
Capital Improvements:
Motor Vehicles
45,670.00
45,670.00
-0-
Public Works, Waste Disposal
Commercial:
Personal Services:
Waste Disposal Commercial
Salaries
56,435.00
56,386.80
48.20
FICA
4,068.00
3,763.76
304.24
Blue Cross & Blue Shield
3,600.00
3,848.64
(248.64)
Unemployment Insurance
387.00
52.26
334.74
Workmen's Compensation
1,949.00
2,863.67
(914.67)
Retirement
3,335.00
3,088.39
246.61
General Operations:
200.00
100.00
100.00
Dry Goods
Fuel
1,000.00
1,000.00
-0-
Equipment/Furniture
-0-
(7.57)
7.57
Sanitary Supplies
400.00
252.00
148.00
Contractual Services:
3,500.00
3,350.00
150.00
Vehicle Insurance
-0-
(251.99)
251.99
Vehicle Maintenance
Miscellaneous Expenses:
400.00
237.00
163.00
Refunds
Capital Improvements:
4,000.00
3,756.48
243.52
Equipment
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 12
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
Public Works, Landfill:
Personal Services:
Waste Disposal, Landfill
Salaries $
Salaries/Part-time
FICA
Blue Cross & Blue Shield
Unemployment Insurance
Workmen's Compensation
Retirement
General Operations:
Office Supplies
Dry Goods
Supplies and Maintenance
Motor Vehicle - Fuel
Equipment & Furniture Supplies
Health Supplies
Building Maintenance
Miscellaneous
Contractual Services:
Telephone
Vehicle Insurance
Building & Contents Insurance
Equipment Maintenance
Land Maintenance
Vehicle
Miscellaneous
Capital Improvements:
Equipment
Equipment Overhauls & Repairs
Public Works, Waste Disposal
Supervision:
Personal Services:
Waste Disposal Supervision
Salaries
Salaries/Part-time
FICA
Blue Cross & Blue Shield
Unemployment Insurance
Workmen's Compensation
Retirement
General Operations:
Office Supplies
Postage
Dry Goods
Miscellaneous
Variance -
Favorable
Budget Actual (Unfavorable)
49,119.00
$ 49,252.12
$ (133.12)
4,000.00
3,944.75
55.25
3,209.00
3,551.42
(342.42)
1,950.00
2,358.90
(408.90)
700.00
-0-
700.00
3,000.00
2,725.16
274.84
2,809.00
2,687.19
121.81
200.00
46.36
153.64
450.00
355.80
94.20
2,341.00
839.76
1,501.24
8,200.00
8,200.00
-0-
500.00
62.82
437.18
500.00
500.00
-0-
200.00
-0-
200.00
500.00
52.40
447.60
575.00
455.75
119.25
1,600.00
464.00
1,136.00
-0-
963.00
(963.00)
-0-
14.00
(14.00)
2,200.00
2,114.50
85.50
3,000.00
3,903.31
(903.31)
10,396.00
12,395.40
(1,999.40)
90,000.00
90,000.00
-0-
5,465.00
5,465.00
-0-
46,770.00
45,609.13
1,160.87
-0-
1,772.45
(1,772.45)
3,494.00
3,235.93
258.07
1,950.00
2,243.36
(293.36)
300.00
-0-
300.00
420.00
49.76
370.24
2,878.00
2,372.50
505.50
3,300.00
3,109.88
190.12
500.00
110.00
390.00
150.00
5.85
144.15
-0-
70.90
(70.90)
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Contractual Services:
Telephone
Radio Equipment
Vehicle Insurance
Travel Expense
Equipment Rentals
Equipment Maintenance
Miscellaneous
Miscellaneous Expenses:
Legal
Total Sanitation
Year Ended June 30, 1982
SCHEDULE 1
Page 13
Health:
Cemetery:
Personal Services:
Cemetery Salaries $
Salaries/Part-time
FICA
Blue Cross & Blue Shield
Unemployment Insurance
Workmen's Compensation
Retirement
General Operations:
Dry Goods
Motor Vehicle Supplies &
Maintenance
Fuel
Equipment & Furniture Supplies
Fuel Supplies
Building Supplies
Building Maintenance
Land Maintenance
Miscellaneous
Contractual Services:
Utilities - General
Building Maintenance
Land Maintenance
Capital Improvements:
15,103.00
$ 14,485.00
Variance -
22,376.00
21,243.26
Favorable
_ Budget _
Actual
(Unfavorable)
$ 875.00
$ 872.72
$ 2.28
1,356.00
1,356.00
-0-
800.00
320.00
480.00
600.00
343.95
256.05
1,500.00
1,625.00
(125.00)
900.00
896.98
3.02
350.00
317.55
32.45
50.00
22.50
27.50
$ 919,697.00
$ 915,723.87
$ 3,973.13
Health:
Cemetery:
Personal Services:
Cemetery Salaries $
Salaries/Part-time
FICA
Blue Cross & Blue Shield
Unemployment Insurance
Workmen's Compensation
Retirement
General Operations:
Dry Goods
Motor Vehicle Supplies &
Maintenance
Fuel
Equipment & Furniture Supplies
Fuel Supplies
Building Supplies
Building Maintenance
Land Maintenance
Miscellaneous
Contractual Services:
Utilities - General
Building Maintenance
Land Maintenance
Capital Improvements:
15,103.00
$ 14,485.00
$ 618.00
22,376.00
21,243.26
1,132.74
2,484.00
2,153.86
330.14
650.00
786.30
(136.30)
420.00
1,447.86
(1,027.86)
1,573.00
607.53
965.47
592.00
599.74
(7.74)
125.00
125.00
-0-
-0-
1.05
(1.05)
275.00
-0-
275.00
200.00
141.38
58.62
1,500.00
1,144.78
355.22
-0-
2.20
(2.20)
200.00
22.83
177.17
400.00
-0-
400.00
-0-
82.07
(82.07)
350.00
245.13
104.87
150.00
-0-
150.00
140.00
140.00
-0-
Equipment 3,500.00
Total Health
$ 50,038.00
2,287.26 1,212.74
$ 45,515.25 $ 4,522.75
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 15
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
See Notes to Financial Statements.
Variance -
Favorable
Budget
Actual
(Unfavorable)
General Operations:
Office Supplies $
700.00
$ 654.19
$ 45.81
Postage
52.00
110.69
(58.69)
Dry Goods
1,900.00
1,670.49
229.51
Food Supplies
450.00
378.90
71.10
Vehicle Supplies & Maintenance
1,000.00
681.67
318.33
Motor Vehicle Fuel
9,000.00
9,491.45
(491.45)
Equipment & Furniture Supplies
12,000.00
11,464.69
535.31
Equipment Fuel
6,500.00
6,907.26
(407.26)
Health
5,500.00
5,529.07
(29.07)
Chemicals
303.00
-0-
303.00
Building Supplies
1,000.00
1,531.54
(531.54)
Building Maintenance
8,000.00
6,585.48
1,414.52
Land Supplies
7,000.00
7,045.12
(45.12)
Land Maintenance
5,000.00
2,904.98
2,095.02
Books
60.00
60.00
-0-
Miscellaneous
4,200.00
4,833.09
(633.09)
Contractual Services:
Telephone
2,100.00
2,130.2.7
(30.27)
Radio Equipment
523.00
483.00
40.00
Vehicle Insurance
4,500.00
4,584.00
(84.00)
Building & Contents Insurance
2,031.00
2,426.00
(395.00)
Travel Expense
700.00
445.46
254.54
Publications/Memberships
749.00
335.00
414.00
Utilities - General
25,000.00
20,657.88
4,342.12
Equipment Rentals
1,500.00
1,525.27
(25.27)
Equipment Maintenance
3,000.00
2,468.12
531.88
Dry Good Rental
100.00
76.80
23.20
Building Maintenance
3,750.00
2,813.59
936.41
Land Maintenance
1,500.00
1,104.25
395.75
Miscellaneous
3,000.00
4,877.22
(1,877.22)
Miscellaneous Expenses:
Refunds
1,000.00
826.00
174.00
Licenses
25.00
21.50
3.50
Capital Improvements:
Buildings/Structures
5,000.00
3,335.46
1,664.54
Equipment
17,050.00
17,048.28
1.72
Motor Vehicles
-0-
(426.23)
426.23
Furniture
-0-
107.23
(107.23)
Parks and Recreation, Capaha Pool:
Personal Services:
Salaries/Seasonal
23,000.00
20,808.14
2,191.86
FICA
1,824.00
1,385.81
438.19
Unemployment Insurance
1,440.00
716.81
723.19
Workmen's Compensation
770.00
344.27
425.73
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI
GENERAL FUND
STATEMENT OF REVENUES COLLECTED EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
General Operations:
Office Supplies
Postage
Food for Resale
Equipment & Furniture Supplies
Health
Chemicals
Building Supplies
Building Maintenance
Miscellaneous
Contractual Services:
Telephone
Building & Contents Insurance
Equipment Rentals
Equipment Maintenance
Building Maintenance
Miscellaneous
Parks & Recreation, Recreation:
Personal Services:
Recreation - Salaries
Salaries/Part-time
FICA
Unemployment Insurance
Workmen's Compensation
General Operations:
Office Supplies
Postage
Dry Goods
Food Supplies
Equipment and Furniture
Health
Books
Miscellaneous
Contractual Services:
Telephone
Travel Expense
Subscriptions/Dues
Equipment Rentals
Miscellaneous
Capital Improvements:
Equipment Purchase
Parks and Recreation, Central Pool:
Personal Services:
Salaries/Part-time
FICA
Unemployment Insurance
Workmen's Compensation
SCHEDULE. 1
Page 16
Variance -
Favorable
Budget Actual (Unfavorable)
$ 45.00
$ 26.77
$ 18.23
25.00
-0-
25.00
3,000.00
2,764.81
235.19
-0-
474.22
(474.22)
300.00
6.54
293.46
9,000.00
7,871.26
1,128.74
50.00
105.94
(55.94)
600.00
419.06
180.94
200.00
197.63
2.37
250.00
185.90
64.10
1,485.00
1,656.00
(171.00)
39.00
20.00
19.00
2,000.00
2,014.06
(14.06)
500.00
378.60
121.40
-0-
72.85
(72.85)
6,000.00
6,000.00
-0-
23,792.00
21,694.59
2,097.41
1,996.00
1,846.41
149.59
300.00
-0-
300.00
443.00
428.51
14.49
200.00
309.19
(109.19)
12.00
-0-
12.00
38.00
185.60
(147.60)
150.00
42.31
107.69
4,000.00
846.07
3,153.93
85.00
82.42
2.58
75.00
70.61
4.39
1,500.00
1,782.20
(282.20)
315.00
283.35
31.65
350.00
320.05
29.95
625.00
625.00
-0-
225.00
225.00
-0-
60.00
38.30
21.70
1,000.00
1,289.88
(289.88)
47,800.00
48,021.84
(221.84)
3,569.00
3,202.44
366.56
2,000.00
-0-
2,000.00
2,310.00
690.81
1,619.19
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
Total Culture and Recreation
TOTAL EXPENDITURES PAID
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES PAID
OTHER FINANCING SOURCES (USES):
Bank Loans
Operating Transfers In
Operating Transfers Out
TOTAL OTHER FINANCING SOURCES (USES)
EXCESS OF REVENUES COLLECTED AND
OTHER FINANCING SOURCES OVER
EXPENDITURES PAID AND OTHER USES
FUND BALANCE AT BEGINNING OF YEAR
$ 594,556.00
$6,362,088.00
Actual
47.04
9.79
298.95
347.99
6,272.43
105.48
18.35
145.12
363.63
9,851.00
380.00
48,365.68
47.95
1,490.84
104.85
42.10
$ 564,551.83
$6,220,098.85
SCHEDULE 1
Page 17
Variance -
Favorable
(Unfavorable)
$ 112.96
8.21
201.05
(162.99)
(272.43)
44.52
432.65
154.88
36.37
(2,351.00)
80.00
(1,365.68)
252.05
509.16
95.15
57.90
$ 30,004.17
$141,989.15
$ (680,391.00) $ (634,914.44) $ 45,476.56
$ 383,500.00
Budget
General Operations:
471,000.00
Office Supplies $
160.00
Postage
18.00
Equipment & Furniture Supplies
500.00
Health
185.00
Chemicals
6,000.00
Building Supplies
150.00
Building Maintenance
451.00
Miscellaneous
300.00
Contractual Services:
Telephone
400.00
Building & Contents Insurance
7,500.00
Travel Expense
460.00
Utilities - General
47,000.00
Equipment Maintenance
300.00
Building Maintenance
2,000.00
Miscellaneous
200.00
Miscellaneous Expenses:
Refunds
100.00
Total Culture and Recreation
TOTAL EXPENDITURES PAID
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES PAID
OTHER FINANCING SOURCES (USES):
Bank Loans
Operating Transfers In
Operating Transfers Out
TOTAL OTHER FINANCING SOURCES (USES)
EXCESS OF REVENUES COLLECTED AND
OTHER FINANCING SOURCES OVER
EXPENDITURES PAID AND OTHER USES
FUND BALANCE AT BEGINNING OF YEAR
$ 594,556.00
$6,362,088.00
Actual
47.04
9.79
298.95
347.99
6,272.43
105.48
18.35
145.12
363.63
9,851.00
380.00
48,365.68
47.95
1,490.84
104.85
42.10
$ 564,551.83
$6,220,098.85
SCHEDULE 1
Page 17
Variance -
Favorable
(Unfavorable)
$ 112.96
8.21
201.05
(162.99)
(272.43)
44.52
432.65
154.88
36.37
(2,351.00)
80.00
(1,365.68)
252.05
509.16
95.15
57.90
$ 30,004.17
$141,989.15
$ (680,391.00) $ (634,914.44) $ 45,476.56
$ 383,500.00
$ 383,500.00
$ -0-.
471,000.00
460,000.00
(11,000.00)
(97,000.00)
(97,000.00)
-0-.
$ 757,500.00
$ 746,500.00
$(111000.00)
$ 77,109.00
$ 111,585.56
$ 34,476.56
314,203.30
314,203.30
-0-.
FUND BALANCE AT END OF YEAR $ 391,312.30 $ 425.788.86
See Notes to Financial Statements.
$ 34,476.56
CIT SCHEDULE 2
COMBINING STATEME
A
With Comparat
Flood Federal
Disaster Shared Library r
Mausoleum Relief Revenue Contribution
$ $ $ $ .6
)7
2,283.82 714.80 15,243.62 3,067.20 .9
14,352.26 .6
24,548.00 660,078.00 o7
$ 2,283.82 $ 25,262.80 $ 675,321.62 $17,419.46 ;5
$ $ $ 866.00 $ ;0
4,692.46 17
'5
FO
536.34 �5
11,663.21 ;7
9
10
7
$ 536.34 $ —0—. $ 5,558.46 $11,663.21 �0
$ 1,747.48 $ 25,262.80 $ 669,763.16 $ 5,756.25 5
(620,000.00) 10)
$ _0_, $ —0—. $(620,000.00) $ —0—. 0)
$ 1,747.48 $ 25,262.80 $ 49,763.16 $ 5,756.25 5)
16,922.51 (12,141.31) (30,555.75) 23,409.00 9
$18.669.99 ,S 13.121.49 -$ 19.207.41 $29.165.25 4
See '
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 3
Page 1
LIBRARY OPERATING SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
With Comparative Actual Amounts for Year Ended June 30, 1981
REVENUES COLLECTED:
Taxes and Special Assessments:
Property Tax Receipts
Railroad and Utility Tax
Fines and Forfeitures:
Receipts and Bequests
Use of Money and Property:
Interest on Investments
Weekend Investments
Fees and Service Charges:
Miscellaneous and Bequests
Revenue from Other Agencies:
State - Library Aid
1982
Variance -
Favorable 1981
Budget Actual (Unfavorable) Actual
$224,394.00 $223,338.91 $ (1,055.09) $206,044.99
10,606.00 10,554.63 (51.37) 10,662.00
8,500.00
12,000.00
-0-
21,350.00
21,938.50
16,411.21
847.10
1,202.20
10,150.00 10,150.00
13,438.50
4,411.21
847.10
(20,147.80)
-n-
20,670.07
12,398.05
-0-
5,022.00
10,000.00
TOTAL REVENUES COLLECTED
$287,000.00
$284,442.55
$ (2,557.45)
$264,797.11
EXPENDITURES PAID:
Culture and Recreation:
Personal Services:
Salaries
$110,036.00
$ 94,569.53
$ 15,466.47
$ 81,593.74
Salaries/Part-Time
53,904.00
65,469.85
(11,565.85)
52,221.00
FICA
15,260.00
13,924.83
1,335.17
8,567.84
Workmen's Compensation
-0-
-0-
-0-
206.00
General Operations:
Office Supplies
7,400.00
8,426.88
(1,026.88)
8,187.95
Postage
3,700.00
4,256.82
(556.82)
4,213.10
Dry Goods
700.00
621.98
78.02
842.00
Equipment/Furniture-Supplies
900.00
634.56
265.44
710.00
Books
-0-
-0-
-0-
120.00
Contractual Services:
Telephone
4,500.00
3,929.33
570.67
8,245.25
Building and Contents
Insurance
4,000.00
2,636.00
1,364.00
6,347.00
Travel Expense
5,700.00
4,711.57
988.43
5,055.76
Publications/Memberships
800.00
810.10
(10.10)
752.00
Utilities - General
23,000.00
16,635.29
6,364.71
17,417.07
Equipment Rentals
3,300.00
3,089.64
210.36
2,914.12
Equipment Maintenance
2,700.00
2,090.60
609.40
1,893.70
Building Maintenance
1,500.00
1,113.23
386.77
758.00
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 3
Page 2
LIBRARY OPERATING SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
With Comparative Actual Amounts for Year Ended June 30, 1981
Miscellaneous Expenses:
Audits
Advertisements
Capital Improvements:
Educational Toys
Microfilms
Records/Cassettes
Filmstrips
Newspapers
Bindings
Books
Furniture
TOTAL EXPENDITURES PAID
1982
Variance -
Favorable 1981
Budget Actual (Unfavorable) Actual
$ 800.00
$ 767.00
600.00
1,637.05
200.00
202.64
1,300.00
1,785.17
3,000.00
3,612.76
1,000.00
1,330.19
4,500.00
3,956.01
1,000.00
659.15
39,200.00
41,456.58
800.00
1,648.49
$ 33.00
$ 720.00
(1,037.05)
880.00
(2.64)
270.73
(485.17)
1,331.00
(612.76)
3,041.00
(330.19)
1,363.00
543.99
4,287.20
340.85
907.00
(2,256.58)
30,519.00
(848.49)
310.00
$289,800.00 $279,975.25 $ 9,824.75 $243,673.46
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES PAID $ (2,800.00) $ 4,467.30 $ 7,267.30 $ 21,123.65
FUND BALANCE AT BEGINNING OF
YEAR
FUND BALANCE AT END OF YEAR
134,830.93 134,830.93 -0-. 113,707.28
$132.030.93 $139.298.23 $ 7.267.30 $134.830.93
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 4
Page 1
SEWAGE DISPOSAL BOND, INTEREST AND
OPERATING SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
With Comparative Actual Amounts for Year Ended June 30, 1981
See Notes to Financial Statements.
1982
Variance -
Favorable
1981
Budget
Actual
(Unfavorable)
Actual
REVENUES COLLECTED:
Use of Money and Property:
Interest on Investments
$ 16,354.00
$ 15,542.28
$ (811.72)
$ 7,210.24
Weekend Investments
-0-
711.06
711.06
-0-
Fees and Service Charges:
Miscellaneous
500.00
258.76
(241.24)
735.00
Sewer Tax Receipts
510,000.00
536,563.42
26,563.42
453,229.90
TOTAL REVENUES COLLECTED
$526,854.00
$553,075.52
$26,221.52
$461,175.14
EXPENDITURES PAID:
Sanitation:
Personal Services:
Salaries
$228,000.00
$227,979.39
$ 20.61
$204,580.42
Salaries/Part-Time
4,500.00
4,640.14
(140.14)
4,080.00
FICA
15,760.00
15,401.21
358.79
13,321.38
Blue Cross and Blue
Shield
11,700.00
16,180.50
(4,480.50)
9,861.00
Unemployment Insurance
1,080.00
-0-
1,080.00
-0-
Workmen's Compensation
3,885.00
4,816.05
(931.05)
3,711.00
Retirement
12,743.00
12,122.61
620.39
10,086.00
General Operations:
Office Supplies
500.00
1,473.47
(973.47)
1,988.90
Dry Goods
2,100.00
1,463.85
636.15
1,738.00
Motor Vehicles - Supplies
and Maintenance
6,350.00
4,780.11
1,569.89
1,941.00
Fuel - Motor Vehicles
6,350.00
-0-
6,350.00
-0-
Equipment/Furniture -
Supplies
21,000.00
24,975.89
(3,975.89)
20,544.00
Fuel Supplies
-0-
-0-
-0-
819.00
Health
24,000.00
17,186.04
6,813.96
12,191.00
Chemical
-0-
5,547.61
(5,547.61)
22,455.00
Building Supplies
200.00
-0-
200.00
128.00
Building Maintenance
1,000.00
-0-
1,000.00
441.00
Building Fuel
500.00
499.00
1.00
427.00
Land Supplies
100.00
-0-
100.00
348.00
Land Maintenance
3,500.00
4,459.37
(959.37)
1,077.00
Books
100.00
60.00
40.00
188.60
Miscellaneous
500.00
118.84
381.16
-0-
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 4
Page 2
SEWAGE DISPOSAL BOND, INTEREST AND
OPERATING SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
With Comparative Actual Amounts for Year Ended June 30, 1981
Contractual Services:
Telephone
Vehicle Insurance
Building and Contents
Insurance
Travel Expense
Publications Memberships
Utilities - General
Equipment Rentals
Equipment Maintenance
Building Maintenance
Land Maintenance
Miscellaneous
Miscellaneous Expenses:
Refunds
Licenses
Advertisement
Capital Improvements:
Equipment
Sherwood Sewer Line
Debt Service:
Principal Retirement
Interest and Fiscal
Charges
65,000.00 65,000.00
11,435.00 11,434.23
-0- 65,000.00
.77 13,388.37
TOTAL EXPENDITURES PAID $543,408.00 $514,961.15 $28,446.85 $480,003.08
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES PAID $(16,554.00) $ 38,114.37 $54,668.37 $(18,827.94)
OTHER FINANCIAL USES:
Operating Transfers Out:
Sewer Projects Fund (7,455.00) (7,455.00) -0-. -0-.
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES
PAID AND OTHER USES $(24,009.00) $ 30,659.37 $54,668.37 $(18,827.94)
FUND BALANCE AT BEGINNING OF
YEAR 71,159.29 71,159.29 -0-. 89,987.23
FUND BALANCE AT END OF YEAR $ 47.150.29 $101,818.66 $54,668.37 $ 71.159.29
See Notes to Financial Statements.
1982
Variance -
Favorable
1981
Budget
Actual
(Unfavorable)
Actual
$ 5,800.00
$ 6,015.53
$ (215.53)
$ 5,212.43
1,200.00
1,786.00
(586.00)
765.00
14,400.00
11,976.00
2,424.00
14,397.00
1,200.00
1,110.97
89.03
888.19
400.00
325.65
74.35
280.00
57,200.00
57,015.10
184.90
51,288.53
300.00
216.94
83.06
55.00
10,000.00
11,609.73
(1,609.73)
9,486.00
150.00
130.00
20.00
101.00
155.00
4,454.54
(4,299.54)
320.00
-0-
70.00
(70.00)
140.00
2,000.00
1,793.96
206.04
1,061.21
-0-
25.00
(25.00)
40.00
300.00
293.42
6.58
271.00
-0-
-0-
-0-
7,383.05
30,000.00
-0-
30,000.00
-0-
65,000.00 65,000.00
11,435.00 11,434.23
-0- 65,000.00
.77 13,388.37
TOTAL EXPENDITURES PAID $543,408.00 $514,961.15 $28,446.85 $480,003.08
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES PAID $(16,554.00) $ 38,114.37 $54,668.37 $(18,827.94)
OTHER FINANCIAL USES:
Operating Transfers Out:
Sewer Projects Fund (7,455.00) (7,455.00) -0-. -0-.
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES
PAID AND OTHER USES $(24,009.00) $ 30,659.37 $54,668.37 $(18,827.94)
FUND BALANCE AT BEGINNING OF
YEAR 71,159.29 71,159.29 -0-. 89,987.23
FUND BALANCE AT END OF YEAR $ 47.150.29 $101,818.66 $54,668.37 $ 71.159.29
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 5
PUBLIC HEALTH SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
With Comparative Actual Amounts for Year Ended June 30, 1981
See Notes to Financial Statements.
1982
Variance -
Favorable
1981
Budget
Actual
(Unfavorable)
Actual
REVENUES COLLECTED:
Taxes and Special Assessments:
Property Tax Receipts
$56,518.00
$56,998.25
$ 480.25
$73,190.57
Railroad and Utility Tax
2,638.00
2,638.64
.64
3,731.00
Use of Money and Property:
Interest on Investment
3,696.00
3,963.29
267.29
2,380.04
Weekend Investment
381.00
330.25
(50.75)
-0-
Fees and Service Charges:
61.00
82.84
21.84
189.13
Miscellaneous
TOTAL REVENUES COLLECTED
$63,294.00
$64,013.27
$ 719.27
$79,490.74
EXPENDITURES PAID:
Health:
Personal Services:
Salaries
$32,712.00
$32,712.00
$ -0-
$30,311.60
Salaries/Part-Time
7,663.00
4,052.80
3,610.20
1,887.00
FICA
2,683.00
2,454.03
228.97
2,054.83
Blue Cross and Blue Shield
1,300.00
1,572.60
(272.60)
1,095.00
Unemployment Insurance
215.00
-0-
215.00
-0-
Workmen's Compensation
363.00
700.06
(337.06)
962.00
Retirement
1,788.00
1,781.48
6.52
1,503.00
General Operations:
Office Supplies
400.00
444.24
(44.24)
337.62
Dry Goods
300.00
298.18
1.82
225.00
Equipment/Furniture - Supplies 50.00
2.75
47.25
176.00
Health
-0-
-0-
-0-
87.00
Books
60.00
60.00
-0-
60.00
Miscellaneous
50.00
18.89
31.11
-0-
Contractual Services:
Vehicle Insurance
1,100.00
1,009.00
91.00
412.00
Travel Expense
200.00
186.66
13.34
117.00
Publications/Memberships
-0-
-0-
-0-
16.00
Utilities - General
80.00
75.81
4.19
37.80
Equipment Maintenance
50.00
-0-
50.00
100.00
35.00
38.00
Building Maintenance
100.00
110.00
-0-
110.00
-0-
160.00
Land Maintenance
50.00
36.45
13.55
31.00
Vehicles Maintenance
Miscellaneous
16,300.00
16,750.00
(450.00)
27,259.40
Miscellaneous Expenses:
50.00
42.72
7.28
17.00
Advertisement
Miscellaneous
300.00
106.00
194.00
-0-
Capital Improvements:
-0-.
-0-.
-0-.
715.00
Equipment
TOTAL EXPENDITURES PAID
$65,924.00
$62,413.67
$3,510.33
$67,537.25
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES PAID
$(2,630.00)
$ 1,599.60
$4,229.60
$11,953.49
FUND BALANCE AT BEGINNING OF YEAR
35,580.92
35,580.92
-0-.
23,627.43
FUND BALANCE AT END OF YEAR
$32.950.92
$37.180.52
,$4.229.60
$35.580.92
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI
MOTOR FUEL TAX SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
With Comparative Actual Amounts for Year Ended June 30, 1981
REVENUES COLLECTED:
Use of Money and Property:
Interest on Investments
Weekend Investments
Revenues from Other Agencies:
State - Motor Fuel
State - Amendment II
State - Pothole
State - Grants
Refund - Road Fund Escrow -
Route 74 Project
State - F.A.U.
TOTAL REVENUES COLLECTED
EXPENDITURES PAID:
Highways and Streets:
Capital Improvements:
Cape Rock Drive
Clark Street
Traffic Safety
Overlay
Various
Independence Street
Independence Bridge
North Main Street
South Sprigg Number 1
South Sprigg Number 2
TOTAL EXPENDITURES PAID
EXCESS OF REVENUE COLLECTED
OVER EXPENDITURES PAID
1982
Variance -
Favorable
Budget Actual (Unfavorable)
SCHEDULE 6
1981
Actual
$ 39,637.00 $ 43,756.49 $ 4,119.49 $ 17,653.70
4,568.00 4,031.22 (536.78) -0-
275,000.00 306,706.47
42,507.00 50,030.92
-0- -0-
-0- 20,644.81
31,706.47 274,598.29
7,523.92 42,183.31
-0- 65,478.15
20,644.81 -0-
-0-
-0-
-0-
4,780.62
210,133.00
210,132.90
(.10)
569,469.20
$571,845.00
$635,302.81
$63,457.81
$ 974,163.27
$ 639.00
$ 638.18
$ .82
$ (40,293.13)
-0-
-0-
-0-
(13,187.79)
203,717.00
203,716.43
.57
530,588.00
150,000.00
144,557.90
5,442.10
137,856.32
5,000.00
4,356.00
644.00
11,130.00
-0-
-0-
-0-
520.00
12,000.00
11,104.29
895.71
-0-
-0-
-0-
-0-
84,644.33
2.00
1.72
.28
198,495.02
1,000.00
645.96
354.04
-0-.
$372,358.00
$365,020.48
$ 7,337.52
$ 909,752.75
$199,487.00 $270,282.33 $70,795.33 $ 64,410.52
OTHER FINANCING USES:
Operating Transfers Out:
General Revenue Fund -0-. -0-. -0-. (180,000.00)
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES
PAID AND OTHER USES $199,487.00 $270,282.33 $70,795.33 $(115,589.48)
FUND BALANCE AT BEGINNING OF
YEAR 246,995.89 246,995.89 -0-. 362,585.37
FUND BALANCE AT END OF YEAR $446.482.89 $517.278.22 $70.795.33 ,$ 246.995.89
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 7
MAUSOLEUM SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
With Comparative Actual Amounts for Year Ended June 30, 1981
REVENUES COLLECTED:
Use of Money and Property:
Interest on Investments
Weekend Investment
Fees and Service Charges:
Miscellaneous - Bequests
TOTAL REVENUES COLLECTED
EXPENDITURES PAID:
Health:
Contractual Services:
Liability Insurance
Building and Contents
Insurance
TOTAL EXPENDITURES PAID
EXCESS (DEFICIENCY) OF REVENUES
1982
Variance -
Favorable 1981
Budget Actual (Unfavorable) Actual
$ 2,281.00 $ 2,245.25
-0- 38.57
-0- -0-
$ 2,281.00 $ 2,283.82
$ 300.00 $ 373.34
-0-. 163.00
$ 300.00 $ 536.34
COLLECTED OVER EXPENDITURES PAID $ 1,981.00 $ 1,747.48
FUND BALANCE AT BEGINNING OF YEAR 16,922.51 16,922.51
$ (35.75)
38.57
-0-.
$ 2.82
$ (73.34)
(163.00)
$(236.34)
$(233.52)
-0-.—
FUND BALANCE AT END OF YEAR $18.903.51 $18.669.99 $(233.52)
See Notes to Financial Statements.
$ 953.54
-0-
10,000.00
$10,953.54
$ -0-
118.00
$ 118.00
$10,835.54
6,086.97
$16,922.51
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 8
FLOOD DISASTER RELIEF SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
With Comparative Actual Amounts for Year Ended June 30, 1981
REVENUES COLLECTED:
Use of Money and Property:
Interest on Investments
Weekend Investments
Revenues from Other Agencies:
FDR Reimbursement
TOTAL REVENUES COLLECTED
1982
Variance -
Favorable 1981
Budget Actual (Unfavorable) Actual
$ -0- $ 600.01 $ 600.01 $ -0-
-0- 114.79 114.79 -0-
-0-. 24,548.00 24,548.00 16,000.00
$ -0-. $ 25,262.80 $25,262.80 $ 16,000.00
EXPENDITURES PAID:
Sanitation:
Capital Improvements:
Northeast Sewers
$ -0-.
$
-0-.
$ -0-.
$
6,372.69
TOTAL EXPENDITURES PAID
$ -0-.
$
-0-.
$ -0-.
$
6,372.69
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES PAID
$ -0-
$
25,262.80
$25,262.80
$
9,627.31
FUND BALANCE AT BEGINNING OF YEAR
(12,141.31)
(12,141.31)
-0-.
(21,768.62)
FUND BALANCE AT END OF YEAR
$(12.141.31)
$ 13,121.49
$25,262.80
$(12.141.31)
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 9
FEDERAL SHARED REVENUE SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
With Comparative Actual Amounts for Year Ended June 30, 1981
REVENUES COLLECTED:
Use of Money and Property:
Interest on Investments
Weekend Investments
Revenues from Other
Agencies:
Federal Revenue Sharing
TOTAL REVENUES COLLECTED
EXPENDITURES PAID:
General Government:
Contractual Services:
Publication
Miscellaneous Expenses:
Audit
Public Safety:
Capital Improvements:
Fire Station #1
TOTAL EXPENDITURES PAID
EXCESS (DEFICIENCY) OF
REVENUES COLLECTED OVER
EXPENDITURES PAID
1982
Variance -
Favorable
Budget Actual (Unfavorable)
1981
Actual
$ 10,000.00 $ 13,305.81 $ 3,305.81 $ 10,233.96
1,500.00 1,937.81 437.81 -0-
660,078.00 660,078.00
$ 671,578.00 $ 675,321.62
$ 3,743.62
626,846.00
$ 637,079.96
$ 200.00 $ 75.00 $ 125.00 $ 76.80
791.00 791.00 -0- 810.00
4,693.00 4,692.46 .54 493,796.67
$ 5,684.00 $ 5,558.46 $ 125.54 $ 494,683.47
$ 665,894.00 $ 669,763.16 $ 3,869.16 $ 142,396.49
OTHER FINANCING USES:
Operating Transfer Out:
Capital Improvements Fund $(140,000.00) $(160,000.00) $(20,000.00) $ -0-
Federal Fund (471,000.00) (460,000.00) 11,000.00 392,370.00
TOTAL OTHER FINANCING USES $(611,000.00) $(620,000.00) $ (9,000.00) $ 392,370.00
EXCESS (DEFICIENCY) OF
REVENUES COLLECTED OVER
EXPENDITURES PAID AND
OTHER USES $ 54,894.00 $ 49,763.16 $ (5,130.84) $(249,973.51)
FUND BALANCE AT BEGINNING
OF YEAR (30,555.75) (30,555.75) -0-. 219,417.76
FUND BALANCE AT END OF YEAR $ 24.338.25 $ 19.207.41 $ (5.130.84) $ (30.555.75)
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 10
LIBRARY CONTRIBUTION SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
With Comparative Actual Amounts for Year Ended June 30, 1981
REVENUES COLLECTED:
Use of Money and Property:
Interest on Investments
Weekend Investments
Sale of Equipment
Fees and Service Charges:
Contributions
TOTAL REVENUES COLLECTED
EXPENDITURES PAID:
Culture and Recreation:
Capital Improvements:
Building Project
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES PAID
1982
Variance -
Favorable 1981
Budget Actual (Unfavorable) Actual
$ 3,221.00 $ 2,892.93 $ (328.07)
-0- 174.27 174.27
-0- -0- -0-
11,140.00 14,352.26 3,212.26
$14,361.00 $17,419.46 $3,058.46
11,664.00 11,663.21 .79
$ 2,697.00 $ 5,756.25 $3,059.25
FUND BALANCE AT BEGINNING OF YEAR 23,409.00 23,409.00 -0-.
FUND BALANCE AT END OF YEAR $26.106.00 $29,165.25 $3.059.25
See Notes to Financial Statements.
$ 1,271.59
-0-
5,378.71
34,667.13
$ 41,317.43
104,346.43
$(63,029.00)
86,438.00
$ 23.409.00
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 11
SEWER PROJECT SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
With Comparative Actual Amounts for the Year Ended June 30, 1981
See Notes to Financial Statements.
1982
Variance -
Favorable
1981
Budget
Actual
(Unfavorable)
Actual
REVENUES COLLECTED:
Use of Money and Property:
Weekend Investments
$ -0-
$ 2.42
$ 2.42
$ 864.14
EXPENDITURES PAID:
Capital Projects:
Capital Improvements:
Sewer Project - West East
7,455.00
7,454.03
.97
12,542.19
DEFICIENCY OF REVENUES COLLECTED
OVER EXPENDITURES PAID
$(7,455.00)
$(7,451.61)
$ 3.39
$(11,678.05)
OTHER FINANCING SOURCES:
Operating Transfers In:
General Fund
7,455.00
7,455.00
-0-.
-0-.
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED AND OTHER FINANCING
SOURCES OVER EXPENDITURES PAID
$ -0-
$ 3.39
$ 3.39
$(11,678.05)
FUND BALANCE AT BEGINNING OF YEAR
994.09
994.09
-0-.
12,672.14
FUND BALANCE AT END OF YEAR
$ 994.09
$ 997.48
3.39
$ 994.09
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 12
LIBRARY BUILDING SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
With Comparative Actual Amounts for Year Ended June 30, 1981
REVENUES COLLECTED:
Use of Money and Property:
Interest on Investments
Weekend Investment
TOTAL REVENUES COLLECTED
EXPENDITURES PAID:
Culture and Recreation:
Capital Improvements:
Architect's Fees
Other Building
Construction Costs
Moving Expense
Street Paving
TOTAL EXPENDITURES PAID
1982
Variance -
Favorable 1981
Budget Actual (Unfavorable) Actual
$ 13,500.00 $ 15,448.79 $1,948.79 $ 12,193.22
250.00 306.78 56.78 -0-.
$ 13,750.00 $ 15,755.57 $2,005.57 $ 12,193.22
$ -0- $ -0-
939.00 938.48
-0- -0-
-0- -0-
$ 939.00 $ 938.48
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES PAID $ 12,811.00 $ 14,817.09
$ -0- $ 1,880.74
.52 65,216.74
-0- 2,150.00
-0-. 9,172.00
$ .52 $ 78,419.48
$2,006.09 $(66,226.26)
FUND BALANCE AT BEGINNING OF
YEAR 118,833.17 118,833.17 -0-. 185,059.43
FUND BALANCE AT END OF YEAR $131.644.17$133.650.26 $2.006.09 $118,833.17
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 13
1965 AIRPORT BOND - DEBT SERVICE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
With Comparative Actual Amounts for Year Ended June 30, 1981
REVENUES COLLECTED:
Taxes and Special Assessments:
Property Tax Receipts
Railroad and Utility Tax
Use of Money and Property:
Interest of Investments
Weekend Investments
TOTAL REVENUES COLLECTED
EXPENDITURES PAID:
Debt Service:
Principal Retirement
Interest and Fiscal Charges
TOTAL EXPENDITURES PAID
EXCESS OF REVENUES COLLECTED
OVER EXPENDITURES PAID
FUND BALANCE AT BEGINNING OF
YEAR
FUND BALANCE AT END OF YEAR
1982
$ 70,000.00 $ 70,000.00 $ -0- $ 70,000.00
13,535.00 13,534.74 .26 15,987.58
$ 83,535.00 $ 83,534.74 $ .26 $ 85,987.58
$ 5,442.00 $ 5,296.95 $ (145.05) $ (8,765.06)
203,937.27 203,937.27
$209.379.27_ $209.234.22
See Notes to Financial Statements.
-0-. 212,702.33
$ (145.05) X203,937.27
Variance -
Favorable
1981
Budget
Actual
(Unfavorable)
Actual
$ 58,924.00
$ 56,818.35
$(2,105.65)
$ 52,440.47
2,638.00
2,638.63
.63
2,665.00
27,142.00
28,979.93
1,837.93
22,117.05
273.00
394.78
121.78
-0-.
$ 88,977.00
$ 88,831.69
$ (145.31)
$ 77,222.52
$ 70,000.00 $ 70,000.00 $ -0- $ 70,000.00
13,535.00 13,534.74 .26 15,987.58
$ 83,535.00 $ 83,534.74 $ .26 $ 85,987.58
$ 5,442.00 $ 5,296.95 $ (145.05) $ (8,765.06)
203,937.27 203,937.27
$209.379.27_ $209.234.22
See Notes to Financial Statements.
-0-. 212,702.33
$ (145.05) X203,937.27
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 14
Page 1
CAPITAL IMPROVEMENTS FUND - CAPITAL PROJECTS FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
With Comparative Actual Amounts for Year Ended June 30, 1981
REVENUES COLLECTED:
Taxes and Special
Assessments:
Street Tax Bills
Interest - Street
Tax Bills
Use of Money and Property:
Weekend Investments
Fees and Service Charges:
Miscellaneous
Revenues from Other
Agencies:
Federal Grants
State Grants
TOTAL REVENUES COLLECTED
Budget
1982
Actual
Variance -
Favorable
(Unfavorable)
1981
Actual
$ 27,000.00
$ 29,446.89
$2,446.89
$ -0-
-0-
32.57
32.57
-0-
-0-
21.38
21.38
2,984.68
-0-
-0-
-0-
69,922.55
208,367.00
208,367.13
.13
382,035.31
37,080.00
37,080.00
-0-.
57,957.00
388,759.20
$ 272,447.00
$ 274,947.97
$2,500.97
$ 512,899.54
EXPENDITURES PAID:
Capital Projects:
Capital Outlay:
IPP $
7,000.00
$ 5,104.74
$1,895.26
$ -0-
Airport Ramp
5,406.00
5,405.80
.20
-0-
Treatment Plant
31,126.00
31,125.72
.28
388,759.20
Landfill
266,510.00
266,509.11
.89
-0-
Disaster Warning
18,825.00
18,824.44
.56
6,928.03
Grov/RWay/Term
25,908.88
25,907.00
1.88
-0-
Industrial Pre -Treatment
Program
2,215.00
2,214.89
.11
-0-
Amblewood Drive
16,094.00
16,093.08
.92
-0-
Lynnwood
20.00
20.00
-0-
-0-
Chesley Street
43,921.00
43,920.74
.26
-0-
Haddock Street
21,525.00
21,524.16
.84
-0-
Lexington
49,274.00
49,273.73
.27
-0-
Airport Culvert/Ditch
4,556.00
701.00
3,855.00
-0-
Bloomfield Rd. & Silver
736.00
735.00
1.00
-0-
Springs
Swimming Pool Development
-0-
-0-
-0-
35,780.44
Fire Station
-0-
-0-
-0-
50,000.00
Airport Improvements
-0-
-0-
-0-
311,157.76
5,242.40
Golf Course
-0-.
-0-.
-0-.
TOTAL EXPENDITURES PAID $
493,116.88
$ 487,359.41
$5,757.47
$ 797,867.83
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI
CAPITAL IMPROVEMENTS FUND - CAPITAL PROJECTS FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
With Comparative Actual Amounts for Year Ended June 30, 1981
1982
Variance -
Favorable
Budget Actual (Unfavorable)
SCHEDULE 14
Page 2
1981
Actual
DEFICIENCY OF REVENUES
COLLECTED OVER EXPENDITURES
PAID $(220,669.88) $(212,411.44) $8,258.44 $(284,968.29)
OTHER FINANCING SOURCES:
Bank Loans $ -0-
Transfers In:
Federal Shared Revenue 160,000.00
TOTAL OTHER FINANCING SOURCES $ 160,000.00
$116,500.00 $116,500.00 $ -0-
160,000.00 -0-. 150,000.00
$276,500.00 $116,500.00 $ 150,000.00
EXCESS (DEFICIENCY) OF
REVENUE COLLECTED AND OTHER
FINANCING SOURCES OVER
EXPENDITURES PAID $ (60,669.88) $ 64,088.56 $124,758.44 $(134,968.29)
FUND BALANCE AT BEGINNING
OF YEAR (54,749.65) (54,749.65) -0-. 80,218.64
FUND BALANCE AT END OF YEAR $(115.419.53) $ 9.338.91 $124.758.44 $ (54.749.65)
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI
COMBINING STATEMENT OF REVENUES COLLECTED, EXPENSES PAID,
AND CHANGES IN RETAINED EARNINGS/FUND BALANCES -
ALL PROPRIETARY FUND TYPES
Year Ended June 30, 1982
SCHEDULE 15
TOTAL OPERATING REVENUES COLLECTED $87,174.75 $151,740.49 $238,915.24 $218,315.53
OPERATING EXPENSES PAID:
Personal Services
General Operations
Contractual Services
Miscellaneous Expense
Capital Improvements
TOTAL OPERATING EXPENSES PAID
INCOME BEFORE OPERATING TRANSFERS
OPERATING TRANSFERS IN (OUT)
NET INCOME
RETAINED EARNINGS/FUND BALANCES
AT BEGINNING OF YEAR
RETAINED EARNINGS/FUND BALANCES
AT END OF YEAR
$16,252.15 $ 93,190.28 $109,442.43 $105,391.87
7,611.34
Airport
Golf
77,327.68
47,755.06
10,040.52
Operating
Course
Totals
1,587.89
2,664.09
Fund
Fund
1982
1981
OPERATING REVENUES COLLECTED:
Fee Charges
$ -0-
$ 75,249.17
$ 75,249.17
$ 66,984.70
Rents
81,665.61
42,479.66
124,145.27
119,020.78
Concession and Equipment Sales
32,583.96
32,583.96
27,588.63
Interest
4,474.24
36.97
4,511.21
2,845.50
Miscellaneous
1,034.90
1,390.73
2,425.63
1,875.92
TOTAL OPERATING REVENUES COLLECTED $87,174.75 $151,740.49 $238,915.24 $218,315.53
OPERATING EXPENSES PAID:
Personal Services
General Operations
Contractual Services
Miscellaneous Expense
Capital Improvements
TOTAL OPERATING EXPENSES PAID
INCOME BEFORE OPERATING TRANSFERS
OPERATING TRANSFERS IN (OUT)
NET INCOME
RETAINED EARNINGS/FUND BALANCES
AT BEGINNING OF YEAR
RETAINED EARNINGS/FUND BALANCES
AT END OF YEAR
$16,252.15 $ 93,190.28 $109,442.43 $105,391.87
7,611.34
75,172.17
82,783.51
77,327.68
47,755.06
10,040.52
57,795.58
69,397.80
1,076.20
1,587.89
2,664.09
2,631.75
4,823.30
12,027.45
16,850.75
23,403.00
$77,518.05 $192,018.31 $269,536.36 $278,152.10
$ 9,656.70 $(40,277.82) $(30,621.12) $(59,836.57)
-0-. 97,000.00 97,000.00 50,000.00
$ 9,656.70 $ 56,722.18 $ 66,378.88 $ (9,836.57)
33,006.70 (13,070.24) 19,936.46 29,773.03
$42.663.40 $ 43.651.94 $ 86.315.34 $ 19,936.46
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 16
Page 1
AIRPORT OPERATING FUND - ENTERPRISE FUND
STATEMENT OF REVENUES COLLECTED, EXPENSES PAID,
AND CHANGES IN RETAINED EARNINGS/FUND BALANCES -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
See Notes to Financial Statements.
1982
Variance -
Favorable
1981
Budget
Actual
(Unfavorable)
Actual
OPERATING REVENUES COLLECTED:
Rents:
Airlines
$ 8,400.00
$ 7,834.41
$(565.59)
$12,137.73
Auto Rentals
19,000.00
19,152.31
152.31
18,463.77
Sign Rental
480.00
120.00
(360.00)
190.00
Floor Space
32,500.00
32,418.28
(81.72)
29,241.83
Restaurant
2,401.00
2,401.46
.46
2,288.34
Farm Lease
19,588.00
19,739.15
151.15
17,899.00
Interest:
Interest on Investment
4,248.00
4,122.65
(125.35)
2,496.08
Weekend Investment
-0-
351.59
351.59
-0-
Miscellaneous
835.00
1,034.90
199.90
595.36
TOTAL OPERATING REVENUES COLLECTED
$87,452.00
$87,174.75
$(277.25)
$83,312.11
OPERATING EXPENSES PAID:
Personal Services:
Airport Salaries
$11,500.00
$12,132.17
$(632.17)
$14,814.72
Salaries/Part-time
1,000.00
1,053.00
(53.00)
1,477.00
FICA
1,828.00
880.11
947.89
1,043.58
Blue Cross and Blue Shield
1,300.00
1,782.84
(482.84)
1,089.00
Unemployment Insurance
300.00
-0-
300.00
4.00
Workmen's Compensation
484.00
175.77
308.23
206.00
Retirement
1,106.00
228.26
877.74
380.00
General Operations:
25.00
12.96
12.04
-0-
Office Supplies
Dry Goods
125.00
125.00
-0-
252.00
Food Supplies
25.00
-0-
25.00
-0-
Supplies and Maintenance
-0-
-0-
-0-
96.00
474.00
Motor Vehicle - Fuel
Equipment/Furniture Supply
-0-
1,000.00
-0-
497.25
-0-
502.75
2,325.00
Fuel Supplies
1,000.00
927.69
72.31
610.00
Health
800.00
1,210.71
(410.71)
2,842.00
Building Supplies
700.00
716.89
(16.89)
287.00
Building Maintenance
800.00
1,041.54
(241.54)
1,562.00
Land Supplies
1,200.00
1,168.16
31.84
-0-
Land Maintenance
1,000.00
1,795.90
(795.90)
657.00
Miscellaneous
100.00
115.24
(15.24)
76.00
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 16
Page 2
AIRPORT OPERATING FUND - ENTERPRISE FUND
STATEMENT OF REVENUES COLLECTED, EXPENSES PAID,
AND CHANGES IN RETAINED EARNINGS/FUND BALANCES -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
RETAINED EARNINGS/FUND BALANCES
AT BEGINNING OF YEAR
RETAINED EARNINGS/FUND BALANCES
AT END OF YEAR
33,006.70 33,006.70 -0-.
,$36.877.70 $42.663.40 $5,785.70
See Notes to Financial Statements.
31,518.43
$33.006.70
1982
Variance -
Favorable
1981
Budget
Actual
(Unfavorable)
Actual
Contractual Services:
Building and Contents Insurance
$ 4,000.00
$ 4,092.00
$ (92.00)
$ 5,407.00
Travel Expense
150.00
150.00
-0-
-0-
Utilities - General
24,000.00
22,740.69
1,259.31
22,108.72
Street Lights
-0-
-0-
-0-
1,604.00
Equipment Rentals
800.00
770.09
29.91
609.00
Equipment Maintenance
5,000.00
4,793.39
206.61
4,730.00
Furniture Maintenance
-0-
-0-
-0-
36.00
Dry Good Rental
725.00
592.40
132.60
428.00
Building Maintenance
15,000.00
11,736.35
3,263.65
14,745.00
Land Maintenance
2,000.00
1,797.30
202.70
239.00
Miscellaneous
680.00
1,082.84
(402.84)
388.00
Miscellaneous Expense:
1,100.00
1,076.20
23.80
1,034.82
Taxes
Capital Outlay:
Land
4,233.00
4,233.00
-0-
-0-
Buildings
-0-
-0-
-0-
1,874.00
Equipment
1,600.00
590.30
1,009.70
425.00
TOTAL OPERATING EXPENSES PAID
$83,581.00
$77,518.05
$6,062.95
$81,823.84
NET INCOME
$ 3,871.00
$ 9,656.70
$5,785.70
$ 1,488.27
RETAINED EARNINGS/FUND BALANCES
AT BEGINNING OF YEAR
RETAINED EARNINGS/FUND BALANCES
AT END OF YEAR
33,006.70 33,006.70 -0-.
,$36.877.70 $42.663.40 $5,785.70
See Notes to Financial Statements.
31,518.43
$33.006.70
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 17
Page 1
GOLF COURSE FUND - ENTERPRISE FUND
STATEMENT OF REVENUES COLLECTED, EXPENSES PAID, AND
CHANGES IN RETAINED EARNINGS/FUND BALANCES -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
See Notes to Financial Statements.
1982
Variance -
Favorable
1981
Budget
Actual
(Unfavorable)
Actual
OPERATING REVENUES COLLECTED:
Fee Charges:
$ 66,984.70
Green Fees
$ 53,540.00
$ 55,787.58
$ 2,247.58
Cart Fees
2,075.00
1,986.75
(88.25)
Pass
16,245.00
17,474.84
1,229.84
Rent:
38,800.11
Cart Rental
31,848.00
39,600.58
7,752.58
Club Rental
6,302.00
2,879.08
(3,422.92)
Concession and Equipment Sales:
17,964.83
Concessions
11,082.00
13,042.83
1,960.83
Beer
6,711.00
8,127.16
1,416.16
Equipment Sales
10,161.00
11,413.97
1,252.97
9,623.80
Interest
-0-
36.97
36.97
349.42
Miscellaneous
924.00
1,390.73
466.73
1,280.56
TOTAL OPERATING REVENUES
COLLECTED
$138,888.00
$151,740.49
$12,852.49
$135,003.42
OPERATING EXPENSES PAID:
Personal Services:
Salaries
$ 44,990.00
$ 45,227.57
$ (237.57)
$ 35,030.04
Salaries/Part-time
45,072.00
352040.18
10,031.82
38,796.00
FICA
5,819.00
5,355.73
463.27
4,695.53
Blue Cross and Blue Shield
1,950.00
2,476.14
(526.14)
1,643.00
Unemployment Insurance
1,500.00
1,851.55
(351.55)
3,577.00
Workmen's Compensation
1,100.00
908.91
191.09
757.00
Retirement
2,307.00
2,330.20
(23.20)
1,879.00
General Operations:
Office Supplies
497.00
1,392.84
(895.84)
644.00
Postage
3.00
-0-
3.00
-0-
Dry Goods
500.00
498.70
1.30
730.00
Resale - Dry Goods
2,400.00
2,470.36
(70.36)
-0-
Food Supplies
-0-
-0-
-0-
7,765.61
Resale - Food
12,000.00
13,409.08
(1,409.08)
4,473.00
Vehicles - Supplies and
Maintenance
4,000.00
1,480.15
2,519.85
5,979.79
Motor Vehicle - Fuel
2,500.00
3,385.77
(885.77)
2,751.00
Equipment and Furniture
Supplies
15,000.00
12,002.76
2,997.24
17,517.91
Equipment Fuel
4,500.00
3,324.99
1,175.01
2,441.00
Resale - Equipment
7,900.00
9,306.71
(1,406.71)
4,631.00
Health
1,000.00
1,018.34
(18.34)
1,445.00
Chemicals
-0-
-0-
-0-
64.00
Building Supplies
415.00
414.64
.36
-0-
Building Maintenance
500.00
431.01
68.99
1,082.56
Building Fuel
900.00
676.06
223.94
1,008.00
Land Supplies
17,000.00
16,792.72
207.28
13,272.00
Land Maintenance
11,000.00
8,269.27
2,730.73
3,671.81
Miscellaneous
1,000.00
298.77
701.23
670.00
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 17
Page 2
GOLF COURSE FUND - ENTERPRISE FUND
STATEMENT OF REVENUES COLLECTED, EXPENSES PAID, AND
CHANGES IN RETAINED EARNINGS/FUND BALANCES -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1982
Contractual Services:
Telephone
Vehicle Insurance
Building and Contents
Insurance
Travel Expense
Subscriptions/Dues
Utilities - General
Equipment Maintenance
Building Maintenance
Land Maintenance
Vehicle Maintenance
Miscellaneous
Miscellaneous Expenses:
Refunds
Taxes
Liquor License
Advertisement
Capital Outlay:
Equipment
TOTAL OPERATING EXPENSES PAID
INCOME BEFORE OPERATING
TRANSFERS
OPERATING TRANSFERS IN (OUT):
Transfer In - General Fund
NET INCOME
$(76,192.00) $(40,277.82)
97,000.00 97,000.00
$ 20,808.00 $ 56,722.18
RETAINED EARNINGS/FUND BALANCES
AT BEGINNING OF YEAR (13,070.24) (13,070.24)
RETAINED EARNINGS/FUND BALANCES
AT END OF YEAR $ 7.737.76 -$-4-3651.94--,
See Notes to Financial Statements.
$35,914.18
1982
-0-.
50,000.00
$ 35,914.18
$(11,324.84)
Variance -
Favorable
1981
Budget
Actual
(Unfavorable)
Actual
$ 1,400.00
$ 1,223.72
$ 176.28
$ 1,181.26
1,000.00
-0-
1,000.00
-0-
1,000.00
1,012.00
(12.00)
962.00
600.00
532.50
67.50
781.75
507.00
522.00
(15.00)
347.00
6,500.00
5,392.25
1,107.75
12,240.48
1,500.00
999.40
500.60
1,557.00
500.00
191.25
308.75
248.00
1,000.00
143.40
856.60
400.00
200.00
-0-
200.00
172.00
500.00
24.00
476.00
1,213.59
100.00
-0-
100.00
7.00
1,300.00
1,467.69
(167.69)
1,509.93
20.00
73.00
(53.00)
77.00
100.00
47.20
52.80
3.00
15,000.00
12,027.45
2,972.55
21,104.00
$215,080.00
$192,018.31
$23,061.69
$196,328.26
$(76,192.00) $(40,277.82)
97,000.00 97,000.00
$ 20,808.00 $ 56,722.18
RETAINED EARNINGS/FUND BALANCES
AT BEGINNING OF YEAR (13,070.24) (13,070.24)
RETAINED EARNINGS/FUND BALANCES
AT END OF YEAR $ 7.737.76 -$-4-3651.94--,
See Notes to Financial Statements.
$35,914.18
$(61,324.84)
-0-.
50,000.00
$ 35,914.18
$(11,324.84)
$35,914.18
(1,745.40)
$(13.070.24)
CITY OF CAPE GIRARDEAU, MISSOURI
STATEMENT OF DELINQUENT TAXES
June 30, 1982
Merchants and
Year Personal Real Manufacturers
Assessed Total Property Estate Advalorem
1977
$ 2,410.66
$ 2,410.66
$ -0-
$ -0-
1978
2,616.67
2,610.15
6.52
-0-
1979
7,322.71
3,729.83
3,501.75
91.13
1980
11,860.20
3,973.87
7,486.71
399.62
1981
29,962.20
4,389.03
24,932.42
640.75
Totals $54.172.44 $17.113.54 $35.927.40 $1.131.50
See Notes to Financial Statements.
SCHEDULE 18
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 19
SEWER TAX COLLECTIONS AND RECONCILIATION
Year Ended June 30, 1982
Outstanding Tax Bills, June 30, 1981:
1981 Tax Bills $396,059.55
Prior Year Tax Bills 108,204.48 $ 504,264.03
Additions to 1981 Tax Bills 28,986.89
1982 Tax Bills 658,859.12
TOTAL BILLS TO BE ACCOUNTED FOR $1.192.110.04
TAXES COLLECTED DURING YEAR $ 536,563.42
Add: Discounts $ 14,640.25
Adjustments 9,688.27
Cancellations 38,633.97
$ 62,962.49
Less: Penalties Levied During Year 10,077.54 52,884.95
OUTSTANDING TAX BILLS, June 30, 1982 (Scheduled Below) 602,661.67
TOTAL BILLS ACCOUNTED FOR, As Above $1.192.110.04
Outstanding Tax Bills, June 30, 1982:
Billed
in
Year
1982
$497,995.96
Billed
in
Year
1981
78,112.85
Billed
in
Year
1980
12,678.33
Billed
in
Year
1979
4,054.22
Billed
in
Year
1978
6,053.36
Billed
in
Prior
Years
3,766.95
Total Outstanding Tax Bills, June 30, 1982 $602,661.67
See Notes to Financial Statements.
Federal
Disaster
Lon Assistance
Grant Number 80-059
Project Number 1-29-0013-06
Taxiway
Description ;onstruction
Date - Approved 9/23/80
Amended or Supplemented
Amount Approved
$415,030.00
RECEIPTS:
Federal Contributions:
Prior Years
$ -0-
Current Year
_0-.
Total Federal Contributions$
_0_8
State Contributions:
Prior Years
$ _0 -
Current Year
-0-.
Total State Contributions
$ _0_.
TOTAL RECEIPTS
_0_,
EXPENDITURES:
Prior Years -0-
Current Year 25,907.00
Current Year Non -reimbursable _0_.
TOTAL EXPENDITURES c 25,907.00
DEFICIENCY OF RECEIPTS OVER
EXPENDITURES (25,907.00)
REIMBURSEMENTS RECEIVABLE - Federal 23,257.50
BALANCE CHARGEABLE TO LOCAL FUNDS (2,649.50)
CITY'S PARTICIPATION TO DATE 10%
FUND CHARGED WITH CURRENT YEAR
EXPENDITURES:
Capital Improvement Fund 25.907.00_
579 -DR -031-11242
Damage Relief
From April,
1979 Storm
8/20/79
2/27/81
$61,089.00
$32,000.00
24,548.00
$56,548.00
$ -0-
-0-
$ -0-
$56,548.00
$63,944.62
-0-
-0-
$63,924.62
$(7,376.62)
-0-
$(7,376.62)
12%
$ -0-
SCHEDULE 20
Airport
Aid
Prop -ram
80-060
20-102
6-29-0013-07
Airport
Development
Aid
9/17/81
$105,876.00
$ -0-
2,214.69
-0-
$ 2,214.69
$ (2,214.69)
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 21
SCHEDULE OF RECEIPTS AND DISBURSEMENTS
UNDER STATE ASSISTED PROJECTS
Year Ended June 30, 1982
EXPENDITURES:
Prior Years
Federal and
Urban
Program
Transportation
Grant Number
71-018
-0-
71-004
-0-.
Project Number
M-1518(00)
TQM-TQMG-1500(00)
$209,850.58
$ 786,516.96
South Sprigg
EXCESS (DEFICIENCY) OF RECEIPTS
Traffic
Airfield
Description
Street
$(60,526.62)
Safety
Improvement
Date Approved
9/6/78
Not
Available
11/19/80
Amount Approved
$199,115.87
$
679,910.64
$75,000.00
RECEIPTS:
FUNDS
$(52,462.64)
$(106.606.32)
Prior Years
$128,679.15
$
440,790.05
$14,817.00
Current Year
20,644.81
210,132.90
-0-.
TOTAL RECEIPTS
$149,323.96
$
650,922.95
$14,817.00
EXPENDITURES:
Prior Years
$209,848.86
$ 582,800.53
$ 951.72
Current Year
1.72
194,551.18
-0-
Current Year Non -reimbursable
-0-.
9,165.25
-0-.
TOTAL EXPENDITURES
$209,850.58
$ 786,516.96
$ 951.72
EXCESS (DEFICIENCY) OF RECEIPTS
OVER EXPENDITURES
$(60,526.62)
$(135,594.01)
$13,865.28
REIMBURSEMENTS RECEIVABLE
(INCLUDING RETAINAGE)
8,063.98
28,987.69
-0-.
BALANCE CHARGEABLE TO LOCAL
FUNDS
$(52,462.64)
$(106.606.32)
N/A
CITY'S PARTICIPATION TO DATE
25%
14%
N/A
FUNDS CHARGED WITH CURRENT
YEAR EXPENDITURES MOTOR
FUEL FUND
1.72
$ 203,716.43
$ -0-
See Notes to Financial Statements.
SCHEDULE 22
Page 1
Issue
Expiration
Date
Date
May 4, 1982
May 4, 1983
rport - Owner's, Landlord's and Tenants
Lsurance - $1,500,000 each occurrence
February 24, 1982
Continuous
- Assisted City Manager (Jeff Hancock)
April 9, 1976
Continuous
- City Clerk (Verna Landis) - $20,000
March 30, 1981
Continuous
- City Manager (Gary Eide) - $25,000
October 1, 1974
Continuous
- City Treasurer (Larry R. Essner) -
July 14, 1978
Continuous
- City Collector (John M. Gilbert) -
June 3, 1975
Continuous
yee Blanket Bond - $10,000
May 9, 1982
May 9, 1985
ding and Contents - $8,058,400, 90%
Bodily and Property Damage -
1,500,000, $1,000 deductible
May 9, 1982
May 9, 1985
y - Property Damage on Various
d Earthquake Insurance on Police
h House and Swimming Pool - $200,000,
25,000, earthquake; $1,000 other
June 10, 1980
May 9, 1983
dings, Equipment and Property -
20, 90% Coinsurance, $1,000 deductible
October 6, 1981
October 6, 1984
Iter Tank, Effluent Sampling Station,
Station, Laboratory, Garage and Shop,
ars, Fire Protection - $2,694,900,
ante, $100 deductible
June 28, 1982
June 28, 1983
3dily Injury and Property Damage -
August 10, 1981
August 10, 1982
Lal Liability for Mayor, Members of
icil, Other Elected or Appointed
7e Officials, City Manager, Assistant
, Other Appointed Department Heads,
7, and Volunteer Civic Representatives
Cty Boards and Commissions. Does not
)1, Airport, Hospital, Head of. Police
lead of Fire Department, and Judicial
1,000,000/$1,000,000, $2,500 Retention
April 1, 1982
April 1, 1983
trance for Walkie-Talkies and Radios
City Vehicles - $58,480, $50 Deductible
SCHEDULE 22
Page 2
Issue
Expiration
Date
Date
September 1, 1981
September 1, 1982
One Outboard Motor, One Boat
tonal Fire Equipment - $19,863,
November
24, 1981
November 24, 1982
e -Talkies used by Police
50, $25 Deductible
December
31, 1981
December 31, 1982
d Pistol Club - Markman Club
00
July 28,
1981
July 28, 1982
Property Damage - City Swimming
0,000, Bodily Injury; $10,000
March 5,
1982
March 5, 1983
ral Liability, Swimming Pools -
t Devices for which admission
.C. - $300,000/$300,000, Bodily
0,000 Property Damage
October 6, 1980
October 6, 1983
nt Plant - Property Damage; Fire,
rm, Explosion, Smoke and Aircraft
- $1,988,000, $100/$1,000
.June 20,
1982
June 20, 1983
wilding - Southeast Corner, Cooper
-i Pacific Railroad - $100,000
June 20,
1982
June 20, 1983
ood Insurance - Southeast Corner,
Missouri Pacific Railroad -
June 20, 1982 June 20, 1983 itheast Corner Cooper Street and
railroad - $100,00
June 20, 1982 June 20, 1983 ig - Southeast Corner Cooper Street
-ic Railroad $100,000
June 20, 1982 June 20, 1983 Building - Southeast Corner
Missouri Pacific Railroad -
April 1, 1982 April 1, 1983 ability, Uninsured Motorist,
acified Perils, Collision -
August 1, 1981 August 1, 1982 3tion and Employers Liability -
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1-;Ar11 GIRARDEAU, MISSOURI
ES COLLECTED, EXPENDITURES PAID, AND CHANGES IN
MENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
r Ended June 30, 1982
and T
Types
$ 857,689.40
2,797,255.01
Fiduciary
al
Debt
Capital
Fund Type
Cas— h Bond
ae
Service
Projects
Fund
857,128.77
93.85
$ 59,456.98
$ 29,479.46
$
+3.80
24,968.97
29,375.95
$8,032,060.04
57.91
29,374.71
21.38
90.76
)1.10
245,447.13
17.42
$ 88,831.69
$ 274,947.97
$-0-,
16.00 $ $ $
12.46
>.0.48 131,566.71
!6.92
;0.01
16.94
355,792.70
10.00 70,000.00
X4.23 13,534.74
)7.04 $ 83,534.74 $ 487,359.41
0.38 $ 5,296.95 $(212,411.44)
$ $ 116,500.00
5.00
5.00) 160,000.00
0.00) $ -0-. $ 276,500.00
0.38 $ 5,296.95 $ 64,088.56
8.74 203,937.27 (54,749.65)
9.12 $209.234,22 $ 9,338 91
$-0-
EXHIBIT A
Totals
(Memorandum Onl )
1982 1981
$5,397,896.33 $5,543,876.63
323,909.50 288,715.38
192,827.29 173,851.34
277,096,76 151,818.85
497,999.43 632,497.41
1,532,112.18 1,831,221.09
$8,221,841.49 $8,621,980.70
$ 577,201.65
$ 857,689.40
2,797,255.01
3,007,162.51
1,712,481.13
2,132,756.19
1,354,250.79
1,254,358.17
108,465.26
103,913.04
109,515.76
6,372.69
857,128.77
963,039.79
355,792.70
797,867.83
135,000.00
135,000.00
24,968.97
29,375.95
$8,032,060.04
$9,287,535.57
$-0-• $ 189,781.45 $ (665,554,87)
$ $ 500,000.00 $
627,455.00 722,370.00
(724,455.00) (772,370.00)
$-0-• $ 403,000.00 $ (50,000.00)
$-0-
$ 592,781.45
$ (715,554.87)
59.41
1,069,479.07
1,785,033.94
59 41
$1.662,260 52
$1,069,479 07
CITY (
COMBINED STATEMENT OF REVEP
FUND BALANCES - ALL GOVEF
YE
Governmental
Spec
REVENUES COLLECTED:
General
Reve
Taxes and Special Assessments
Licenses and Permits
$4,478,866.04
$ 830,
Fines and Forfeitures
323,909.50
Use of Money and Property
191,283.49
1
Fees and Service Charges
125,042.76
122,
Revenue from Other Agencies
461,708.67
36,
Total Revenues Collected4
373.95
$5,585,184.41
1,282,
$2,272,
EXPENDITURES PAID:
General Government
$ 576,335.65
Public Safety
$
Highways and Streets
2,792,562.55
4
Sanitation
1,215,893.94
365,
Health
915,723.87
438,
Welfare
45,515.25
62,
Culture and Recreation
109,515.76
Capital Projects
564,551.83
292,
Debt Service:
Principal Retirement
Interest and Fiscal Charges
65,
Total Expenditures Paid
$6,220,098 .85
11,
$1,241,
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES PAID
$ (634,914.44)
$1,031,
OTHER FINANCING SOURCES (USES):
Bank Loans
Operating Transfers In
$ 383,500.00
$
Operating Transfers Out
460,000.00
(97,000.00 )
7,,
Total Other Financing
(627
'
Sources (Uses)
$ 746,500.00
$ (620,1
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED AND OTHER FINANCING
SOURCES OVER EXPENDITURES PAID
AND OTHER USES
$ 111,585.56
$ 411,!
FUND BALANCE AT BEGINNING OF YEAR
314,203.30
606.(
FUND BALANCE AT END OF YEAR
$ 425.788 86 $1.017.1