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CITY OF CAPE GIRARDEAU, MISSOURI ji
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�� AUDITORS' REPORT �'
�� � REVENUE SHARING FUNDS Ij
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il, JUNE 30, 1978 !',
(26 2 016 001) �I
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� TABLE OF CONTENTS
� Page
� ii
Auditors' Report on Financial Audit . . . . . . . . . . . . . . . . . . . 1
Statement of Changes in Available Funds
� for the Year Ended June 30, 1978 . . . . . . . . . . . . . . . . . . . 2
Statement of Obligations Incurred
� for the Year Ended June 30, 1978 . . . . . . . . . . . . . . . . . . . 3
Auditors' Report on Compliance . . . . . . . . . . . . . . . . . . . . . 4
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ij KRAFT, M1LES & TATUM
'i FORMERLY
1� i' HOCHE, BARKLAGE AND COMPANY, INC.
A PROFESSIONAL CORPORATION
/�'�q �il T T� TEIEPHONE
{.j il ��r 1314)334•301 i
�i i CERTIFIED PUBLIC ACCOUNTANTS
ij 1221 BROADWAY CAPE GIRARDEAU MISSOURI 63701
� II
September 27, 1978
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� j�i' To the Honorable Mayor and City Council
� City of Cape Girardeau, Missouri
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� �' We have examined the Revenue Sharing Fund Statements of Changes
in Available Funds and Obligations Incurred for the year ended June 30,
� , 1978, of the City of Cape Girardeau, Missouri. Our examination was
ma.de in accordance with generally accepted auditing standards and the
' "Audit Guide and Standards for Revenue Sharing Recipients" issued by the
� ;II Office of Revenue Sharing, U. S. Department of the Treasury, and accord-
ingly, included such tests of the accounting records and such other
,I
auditing procedures as we considered necessary in the circumstances.
� �I Comparison of the fina.ncial data which is to be included on the
�'' Bureau of Census Form RS-9 for the year ended June 30, 1978, was not
� ,' possible as the forms were not availaUle to the City at the audit date.
All comparisons of previous RS-9 forms have been included in prior audit
reports.
� �! In our opinion, the Statements of Changes in Available Funds and
;'� Obligations Incurred present fairly the revenue, expenditures, obli-
� ,;' gations incurred and status of revenue sharing funds of the City of Cape
� Girardeau, Missouri, for the year ended June 30, 1978, in conformity
!I with generally accepted accounting principles applied on a basis 'con-
� i�'�, sistent with that of the preceding year.
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'' �����' /�z� �"b�
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� '�, Certified Public Accountants
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� CITY OF CAPE GIRARDEAU, MISSOURI ,
� REVENUE SHARING FUNDS
STATEMENT OF CHANGES IN AVAILABLE FUNDS
� FOR THE YEAR ENDED JUNE 30, 1978
i�
(26 2 016 001)
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Per books
� and audit
Available funds, beginning o� year:
� Unappropriated $ �
Unencumbered appropriations 202,020.00
Total $ 202,020,001
�
Add revenue:
� Entitlement payments 652,300,00
Interest 33,585,00
Total $ 887,905.00
� Less unappropriated, end of year -
�
� Available for obligation during year $ 887,905,00
� � Less:
Expenditures (cash) 492,748.002
� Eneumbrances (net) 20,630,00
jTotal obligations incurred $ 513,378e00
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� Unencumbered balance, end of year $ 374,527.00
, Unappropriated, end of year -
� $ 374,527.003
� �I
'� Footnote 1: The City adjusted the available funds to agree with the audited
figures at June 30, 1977o The adjusted cash balance of this
�j � fund at June 30, 1977, was $208,874.00. Encumbrances at this
�� I� date amounted to $6,854.00.
�
� '� Footnote 2: Expenditures of $28,490.00 appropriated from Revenue Sharing
Funds for park development were charged to the General Fund
when paid out. This amount has been charged to the Revenue
� � Sharing Fund at June 30, 1978.
I� Footnote 3: The City maintains its accounts on the cash basis. Encumbrances
� �� have been applied to the account figures to obtain the figures
! for Obligations Incurred during the period.
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I� KRAFT, MILES & TATUM
� li FORMERLY
'' HOCHE, BARKLAGE AND COMPANY, [NC.
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� A PROFESSIONAL CORPORATION TEIEPMONE
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�I CERTIFIED PUBLIC ACCOUNTANTS ��4)334•301f
i� 1221 BROADWAY CAPE GIRARDEAU MISSOURI 63701
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I' September 27, 1978
�
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� li ' REPORT OF INTERNAL ACCOUNTING
'i CONTROLS AND COMPLIANCE MATTERS
�
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'� To the Honorable Mayor and City Council
� II'�
City of Cape Girardeau, M.issouri
ij
� I'�I� We have examined the Revenue Sharing Fund Statements of Changes
�' in Available Funds and Obligations Incurred for the year ended June 30,
'�' 1978, of the City of Cape Girardeau, Missouri. Our exami.na.tion was made
� '�� in accordance with generally accepted auditing standards and the "Audit
Guide and Standards for Revenue Sharing Recipients" (Guide) issued by
ill, the Office of Revenue Sharing, U. S. Department of the Treasury, and
� j, accordingly included such tests of the accounting records and such other
� auditing procedures as we considered necessary in the circumstances. As
�� part of our examina.tion, we ma.de a study of those internal accounting
� !,i and admi.nistrative control procedures and compliance matters that we
considered relevant to the criteria established by the Office of Revenue
Sharing as set forth in Section V. D. of its "Guide."
� I,
The objective of internal accounting control is to provide reason-
j��� able, but not absolute, assurance as to the safe-guarding of assets
� I'', against loss from una.uthorized use or disposition, and the reliability
of financial records for preparing financial statements and ma.intaining
accountability for assets. We understand that the objective of those
administrative control procedures comprehended in the Office of,Revenue
� +
IIII''� Sharing s criteria is to provide similar assurance as to compliance
I' with its related requirements. The concept of reasonable assurance
� �I� recognizes that the cost of a system of internal control should not
�� exceed the benefits derived and also recognizes that the evaluation of
I,�I these factors necessarily requires estimates and judgments by manage-
� �', ment.
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� There are inherent limitations that should be recognized in consider-
�� ing the potential effectiveness of any system of internal control. In
the perforniance of most control procedures, errors can result from mis-
� understanding of instructions, mistakes of judgment, carelessness or
� other personal factors. Control procedures whose effectiveness depends
upon segregation of duties can be circumvented by collusion. Similarly,
� control procedures can be circumvented intentionally by management with
respect either to the execution and recording of transactions or with
respect to the estima.tes and judgments required in the preparation of '
� financial statements. Further, projection of any evaluation of internal
control to future periods is subject to the risk that the procedures may
become inadequate because of changes in conditions, and that the degree
� of compliance with the procedures may deteriorate.
We understand that procedures in conformity with the criteria re-
� ferred to in the first paragraph of this report are considered by the
Office of Revenue Sharing to be adequate for its purposes in determining
the adequacy of internal control and compliance with laws and regulations
` applicable to the revenue sharing program, and that procedures that are
�� not in conformity therewith indicate some inadequacy for such purposes.
Based on this understanding and on our study, we believe that the City of
� Cape Gizardeau's procedures were adequate for the purposes of the Office
of Revenue Sharing except for the conditions described below which we
I believe would not be in conformity with the criteria referred to above.
� 1) The City did not publish in any newspaper of general circulation
� the availability of the Revenue Sharing Use Report.
� 2) The public hearing notice of the proposed use of Revenue Sharing
Funds was published approxima.tely eight days late.
� 3) The notice of the availability of the Summary Budget was
'� published approximately sixty days late.
� �
4) The City does not maintain any property records on properties
purchased with Revenue Sharing Funds.
� i� City officials have assured us that they will meet the publications
Ili of the various reports and hearings as required and that they will
� �i develop the required equipment records.
This report is intended for use in connection with the Revenue
� ' Sharing Program to which it refers and should not be used for any other
purpose. ��,
� � ��2"�' � J���v �` ��
�
I
� �� Certified Public Accountants
I
�
� - 5 -
� - --� -- ,-, __ .
�
� �7s `� � ��� �
���c�il��x,t,�r1, c%FJ{�'�i1-, (>f,r.�*��� y� �{
�
� CERTIFIED PUBLIG ACCOUNTANTS
2103 7HEM19 STREET
�. A. ROTHAU9, C. P. A. � CAPE OIRARDEAU, MO,
J. O. BAFTEL9. C. P. A. '�J/�� r.tj(2�,Q{�� ���l1jf�/�iJ(,� ����j' 314�J34-2B46
� p. J. EARLEV, C. P. A. */� FAiiMINOTON. MO.
N. G. WATKIN9. JA.. G. Ie. A. 3�4�764�2208
J. R. JAN99EN. C. P. A. 6T. LOUIB. MO.
T. R. BE6lEV, C. P. A.
]14-097�264A
W. M. WOLFE, C. P. A.
� O. E, BROWN, C. P. A.
Q. G. 9TpNlEY, C. P. A.
� The Honorable Mayor and City Council
City of Cape Girardeau
Cape Girardeau, Missouri
� We have examined the following schedules of cash receipts,
disbursements and fund balances of the City of Cape Girardeau
� for the year ended June 30 , 1979 :
General Revenue Fund
� Library Operating Fund
Sewage Disposal Bond, Interest and Operating Fund
Public Health Fund
Motor Fuel Tax Fund
� Municipal Airport Fund
Mausoleum Fund
Federal Shared Revenue Fund
� 1965 Airport Bond, Interest and Sinking Fund
Library Contribution Fund
Sewage Disposal Project Fund
� Cash Bond Fund
Library Building Fund
Golf Course Fund
Capital Improvement Fund
� I
Our examination was made in accordance with generally accepted I
auditing standards, and accordingly included such tests of the
accounting records and such other auditing procedures as we
� considered necessary in the circumstances.
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. In addition, the City maintains
neither balance sheet accounts for its various funds, nor a record
of its general fixed assets. Accordingly, the accompanying
schedules of cash receipts and disbursements are not intended to
� present financial position and results of operations in conformity
with generally accepted accounting principles.
�
�
�
� The Honorable Mayor and City Council Pa e Two
City of Cape Girardeau
g
�
� In our opinion, the aforementioned cash basis schedules present
fairly the cash balances of the various funds of the City of
Cape Girardeau, Missouri at June 30 , 1979 , and the cash
� transactions of the City for the year then ended, on a basis
consistent with that of the preceding year.
� Respectfully submitted,
��'+�G���� �.� Q'�.�
� ����
� ROTHAUS , BARTELS, EARLEY & COMPANY
Certified Public Accountants
� Dated at Cape Girardeau, Mo.
September 28 , 1979
�
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� TABLE OF CONTENTS pa�e
� Statement of Cash Receipts, Disbursements, Transfers, . . -
and Fund Balances - All Funds • • • • . . . . . . . 1
Schedule of Receipts and Disbursements - General
� Revenue Fund . . . . . � . . . . , , , . . � � . � . , . . , z
Schedule of Disbursements by Department -
� Gene ra 1 Revenue Fund • • • • • • • • • • • • • . • . . . . . . . . . 3
Schedule of Receipts and Disbursements:
Library Operating Fund . . . . . . . . . . . . . . . . . . . . . . . 4
� Sewage Disposal Bond, Interest and Operating Fund . . . . . . . . . 5
Publ ic Hea 1 th Fund . . , . , , , , . � � . . , � � 6
Mo tor Fue 1 Tax Fund . . . . . . . . . . . . . . . . . . . . . . . �
� Municipal Airport Fund • : : : . . . : : : : : : : : : : : : . : : : : 8
Mausoleum Fund � � � � 9
Federal Shared Revenue Fund . . . . . . . . . . . . . . . . . . . . 10
1965 Airport Bond, Interest and Sinking Fund . . . . . . . . . . . . 11
� Library Contribution Fund . . , � . . . . . . . . . . . . . . � . � 12
Sewage Disposal Project Fund . . . . . . � . . . . . . . . . . . . . 13
Cash Bond Fund , , , , , , , , , , , , , , , , , , , , , , , , , 14
� Library Building Fund. • : : : : : : : : : : : : : : : . . : : : . : . 15
Golf Course Fund . . . . 16
Capital Improvement Fund . . . . . . . . . . . . . . . . . . . . . 17
� Schedule of Collection and Allocation of Locally
Assessed and Public Service Corporation Taxes . . . . . . . . . . . . lg
� Auditors' Statement of Responsibility for I
Supplementary Data . . . . . . . . . . . . . . . . . . . . . . . 19
Comparison Between Budgeted and Actual Receipts
and Disbursements - A I
� 11 Funds . . . . . . . . . . . . . . . . . . 20
Statement of Bonds Payable: ,
� Sewage System Bonds . . . . . . . . . . . . . . . . . . . . . . . . 21 I
1965 Airport Improvement Bonds , , , , , , , , , , , , , , , , , ,
22
1971 Industrial Development Bonds , , , , , , , , , , , , , , , , , 23
1974 Industrial Development Bonds . . . . . . . . . . . . . . . . . 24 I
� �
Statement of Delinquent Taxes . . . . . . . . . . . . . . . . . . . . . 25 i
� Sewer Tax Collections and Reconciliation . . . . . . . . . . . . . . . 26
Statement of Insurance Coverage . . . . . . . . . . . . . . . . . . . . 27
� Notes to the Financial Statements . . . .
. . . . . . . . . . . . . . 31
�
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�Y:rk��Y
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�
CITY OF CAPE GIRARDEAU, MISSOURI
STATEMENT OF CASH RECEIPTS, DISBURSEMENTS, TRANSFERS �
AND FUND BALANCES - ALL FUNDS
For the Year Ended June 30, 1979 �
Balance Receipts Tot�l Funds
July 1, 1978 For Year Av�ilable �
General Revenue Fund, Page 2 $ 832,549.24 $ 4,889,334. 19 $ 5,721 ,883.43
Library Operating Fund, Page 4 76,358.30 202,641.b1 278,999.31 �
Sewage Disposal, Bond, Interest and
Operating Fund, Page 5 301,264.49 354,272.44 655,536.93 �
Public Health Fund, Page 6 12,617.33 68,965.56 81,582.89
Motor Fuel Tax Fund, Page 7 378,398.63 340,877.54 719,276.17 �
Municipal Airport Fund, Page 8 69,286.98 81,357.29 150,644.27
Mausoleum Fund, Page 9 5,825. 15 489.85 6,315.00 �
Federal Shared Revenue Fund, Page 10 402,011.78 702,776.85 1,104,788.63 �
1965 Airport Bond, Interest and
Sinking Fund, Page 11 239,424.93 68,829.67 308,254.60
Library Contribution Fund, Page 12 --- 38,067.89 38,067.89 �
Sewage Disposal Project Fund, Page 13 24,642.97 1 ,561.77 26,204.74 �
Cash Bond Fund, Page 14 1,690.43 145.69 1,836. 12
Library Building Fund, Page 15 309,115.38 38,689.03 347,804.41 �
Golf Course Fund, Page 16 53,252.64 62,713.69 115,966.33
Capital Improvement Fund, Page 17 730,727.46 265,176.24 995,903.70 �
Totals (Memo Only) $ 3,437.165 71 $ 7.115.898.71 $ 10.553.064.42 �
�
Balance June 30, 1979 Consisting of:
Cash - Checking Accounts (First National Bank) �
Cash - Invested Capital '
Total �
�
-1- �
�
�
� Ad usted
�
Transfers Tota1 Funds Disbursements Balance
� of Funds (Net) Available For Year June 30, 1979
$( 348,400.00) $ 5,373,483.43 $ 4,869,315.67 $ 504,167.76
� --- 278,993.31 186,209. 10 92,790.21
� --- 655,536.93 459,973.58 195,563.35
--- 81,582.89 56,638. 10 24,944.79
� --- 719,276.17 138,606.85 , 580,669.32
� __= 150,644.27 122,407.77 28,236.50
6,315.00 542.07 5,772.93
� ( 405,600.00) 699,188.63 197,551.72 501,636.91
� --- 308,254.60 85,538.94 222,715.66
--- 38,067.89 898.50 37,169.39
� --- 26,204.74 7,240.63 18,964.11
--- 1,836.12 --- 1 ,836.12
� --- 347,804.41 38,544.57 309,259.84
� 1p0,000.00 215,966.33 189,226.34 26,739.99
654,000.00 1,649.903.70 826,773.72 823,129.98
� � --- 510,553.064� � 7.179.467.56
�
� $ 3,373,596.86
$ 468,796.86
2,904,800.00
� S 3.373.596.86
�
� _�_ II
�
CITY OF CAPE GIRARDEAU, MISSOURI
� SCHEDULE OF RECEIPTS AND DISBURSEMENTS
GENERAL REVENUE FUND
For the Year Ended June 30, 1979
� BALANCE IN FUND, JULY 1, 1978 $ $32,549.24
� RECEIPTS AND TRANSFERS:
Sales tax receipts $ 2,306,272.81
Locally assessed and public service
corporation taxes, page 18 409,611.28
� Intangible property taxes 45,091.77
Street tax bills 126,149.11
Merchants liCenses 264,045.58
� Missvuri Utilities Company license 761,142.30
Southwestern Bell Telephone Company license 27,500.00
Insurance proceeds, vehicle and liability 11,169.97
Rents 14,158.07
� Street oiling reimbursements 5,426.06
Outside fire protection 5,150.00
Publication fees 225.42
� Interest on delinquent taxes and collection fees 5,831.93
Dog licenses 450.25
Various expense item reimbursements 4,412.02
Sale of equipment, signs, etc. 17,659.73
� Other receipts 3,742.92
Parking meter receipts 22,585.00
Police court fines, etc. 132,465.70
� Police security guard prisoner housing receipts 34,105.64
Engineering and inspection fees 92,959.92
Cemetary receipts 9,270.00
� Cigarette tax receipts 128,509.85
Interest on investments 52,276.12
Waste disposal receipts 272,818.14
Swimming pool receipts 10,688. 10
� Arena maintenance receipts 24,368.16
Public service employee program reimbursements 69,284.02
LEAC funds received 14,037.70
� CETA funds received 5,634.13
Antirecession fiscal assistance funds received 12,292.49
� $ 4,889,334.19
Transfer from Federal Shared Revenue Fund , Page 10 405,600.00
� Total receipts and transfers $ 5,294,934.19
DISBURSEMENTS AND TRANSFERS: �
Disbursements, page 3 ' $ 4,869,315.67 �
� Transfers to Capital Improvement Ftind , Page 17 654,000.00
Tranfers to Golf Course Fund , Page 16 100,000.00 I
Total Disbursements and Transfers $ 5,623,315.67 i
� Excess of Disbursem n
e ts Over Receipts ( 328,381.48) i
BALANCE IN FUND, JUNE 30, 1979 I
� ,�504.167.76
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�::TY OP „A��: �,IRARDEAiI, til -.�JURT �
SCHEDULE OF DISBUk�EMENTS - BY �EPARTMENTS �
GENERAL REVENUE FUND
For the Year Ended June 30, 1979 � �
General Garage Police
Total Department Department Department �
General Equipment and
Vehicles $ 341,769.43 $ 1,611.88 $ 9,880.57 �
$ 44,600.40
Salaries and Wages 2,621,769.88 188,078.62 51,631.36 742,261.39
Repairs and Maintenance: �
Equipment and Vehicles 346,266.72 8,115.34 95,784.50 11,811.35
Buildings, Grounds,
Streets, Etc. 201 ,687.29 /+5.45 28,540.20 13,619.28 �
PSEP Salaries 78,042.55 --- --- 20,065.44
CETA Salaries 4,288.61 --_ ___ ___ �
Auto and Travel, �
Memberships, Etc. 35,561.37 16,297. 18 160.03 12,642. 17 �
Payroll Taxes, Insurance,
Pension 447,248.79 41,640.33 7,630.84 123,136.75 �
Books, Publications,
Elections, Etc. 19,988.44 13,240.87 100.00 2,954.79
Telephone and Communications 61,542.22 4,740.70 --_ �
36,467.46
Land, Buildings & Structures 37,273.53 35,166.87 --- 2,106.66 �
Utilities 102,863.62 9,956.55 --- 32,426.58
Street Paving, Lights, Signs 135,017.19 51,863.81 --_ ___ �
Insurance and Bonds 24,277.31 8,328.00 --- 3,324.00
Craining and Police Reserve 11,920.00 --- ___ �
11,920.00
�arious Supplies 273,153.04 22,949.67 43,988.56 79,820.91 �
'niforms 39,578.36 100.00 590.97 11,585.38
egal, Audit & Professional
Fees 9,349.52 9,349.52 --- ___
�ntract and Miscellaneous �
Expense 69,417.80 33,871.68 51.08 13,670.56
indfill Lease 8,300.00 �
TOTAL - ALL DEPARTMENTS
To Page 2 $ 4,869,315.67 � 445.336 47 $ 238,358 11 $ 1.162.413_ 12 �
�
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Fire Street Engineering Park Waste
� Department Department Department Cemetaries Department Dis�osal
� $ 7,602.60 $ 75,443.91 $ 8,346.47 $ 3,052.06 $ 27,940.71 $ 163,290.83
667,620.09 261,577.59 196,336. 10 23,127. 16 183,375.58 307,761.99
� 3,928.93 8,226.94 904.42 628.63 2,722.27 214 144.34
.
� 2,575.07 122,423.56 --- 84.76 34,309.70 89.27
9,373.63 8,935.96 6,691.17 --- 13,602.82 19,3�3.53
� --- 4,288.61 --- --- --- _--
� 1,300.00 279.00 1,387.39 --- 1,094.60 2,401.00
� 123,064.01 42,914.3I 26,802.20 3,031.64 22,037.06 56,991.65
� 2,056.38 127.08 220.90 --- 992.58 295.84
6,969.97 8,136.44 843. 16 --- 2,402.91 2,001. 58
� --- --- --- --- --- ---
10,194.57 17,136.36 --- 308.54 32,204.73 636.29
� --- 81,212.24 --- --- 1,941. 14 ---
� 1,124.00 4,404.31 965.00 --- 5,973.00 159.00
� 22,398.61 46,837.27 3,678.95 1 ,826.74 32,487.41. 19,1b4.92
14,437. 16 4,384.76 1 ,182.98 100.00 1,544.80 5,652.31 i
�
� 471.40 397.63 1 ,194.60 --- 17,333.84 2 427.01 II
� �
� --- --- --- --- --- 8,300.00 I
$ 873,116.42 $ 686.725.97 2 8 553.34 S 32,159.53 S 379.963.15 S 802.689.5� I
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CITY OF CAPE GIRARDEAU, MISSOURI
� SCHEDULE OF RECEIPTS AND DISBURSEMENTS
LIBRARY OPERATING FUND
� Year �nded June 30, 1979
� BALANCE IN FUND, JULY 1 , 1978 $ 76,358.30
RECEIPTS AND TRANSFERS:
� Locally assessed and public service
corporation taxes, Page 18 $ 179,882.53
Transfers from Cash Collection Fund 6,975.08
Interest on investments 6,283.40
� Transfer from State Aid Fund 9,500.00
Total receipts and transfers $ 202,641.01
�
DISBURSEMENTS:
� Salaries and wages . $ 114,533.77
Books 23,206.80
Payroll taxes and insurance 7,271.76
Book processing 454.45
� Auditing 650.00
Utilities 4,099.91
Repairs and maintenance 1,649.72
� Various supplies and miscellaneous 7,131.76
Art prints, periodicals and newspapers 2,937.64
Records, films, microfilm, etc. 4,072.21
� Equipment, furniture and fixtures 1 ,888.42
Communications 4,063.95
Audio visual contracts and services 1 ,615.44
Car allowance, travel and memberships 3,947.9?
� Postage, freight and express 3,634.3U
Insurance and bonds 5,051.00
Total disbursements $ 186,209. 10
�
Excess of Receipts Over Disbursements 16,431.91
�
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BALANCE IN FUND, JUNE 30, 1979
S 92.790.21
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� CITY OF CAPE GIRARDEAU, MISSOURI
SCHEDULE OF RECEIPTS AND DISBURSEMENTS
SEWAGE DISPOSAL BOND, INTEREST ANA OPERATING FUND
� For the Year Ended June 30, 1979
�
BALANCE IN FUND, JULY 1 , 1979 $ 301,264.49
� RECEIPTS:
Taxes Collected, Page 26 $ 329,555. 78
� Interest on Investments 23,16�.61
Maintenance and Connection Fees 865.00
Change Fund Decrease 200.00
� Expense Reimbursements 489.05
Total Receipts $ 354,272.44
�
DISBURSEMENTS:
� Equipment $ 12,512.00
Salaries and Wages 157,174.11
Bond Retirement 60,000.00
� Interest 16,991.22
Utilities 85,117.23
Repairs and Maintenance 21,009.07
Various Supplies and Fuel 66,228.01
� Payroll Taxes and Insurance 23,035.90
Telephone 2,360.20
Insurance 12,11:9.00
� Travel 403.00
Refunds and Other Expenses 745.24
Publications, Books, Dues 369.58
� Water Usage Analysis 1,909.02
Total Disbursements $ 459,973.58
� Excess of Disbursements Over Receipts 105 701. 14
� .
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� �'
BALANCE IN FUND JUNE
, 30, 1979
� $ 195.563.35
� !
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� CITY OF CAPE GIRARDEAU, MISSOURI
SCHEDULE OF RECEIPTS AND DISBURSEMENTS
' PUBLIC HEALTH FUND
� For the Year Ended June 30, 1979
� BALANCE IN FUND JULY 1, 1978 12 617 33
$ ► •
�
� RECEIPTS:
Locally Assessed and Public Service
Corporation Taxes , Page 18 $ 67,812.42
� Interest on Investments 1, 116.83
Miscellaneous 36.31
� Total Receipts $ 68,965.56
� DISBURSEMENTS:
� Salaries and Wages $ 27�g7g.2g
6�bulance Service 18,000.00
Payroll Taxes and Insurance 3,849.46
� Various Supplies and Maintenance 1,353.73
Utilities 256.73
Equipment 4 959.35
�
Other Expenses 340.55
� Total Disbursements $ 56,638.10
�
� Excess of Receipts Over Disbursements 12,327.46 I
�
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BALANCE IN FUND JIINE 30, 1979 S 24,944.79 I
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_�_ �
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CITY OF CAPE GIRARDEAU, MISSOURI
� SCHEDULE OF RECEIPTS AND DISBURSEMENTS
MOTOR FUEL TAX FUND
� For the Year Ended June 30, 1979
� BALANCE IN FUND JULY 1, 1978
$ 378,398.63
� RECEIPTS:
� Motor Fuel Tax Receipts $ 304,802.54
Interest on Investments 36�075.00
Total Receipts $ 340�877 54
� •
DISBURSEMENTS:
� Street Construction, Participation and Repairs:
Cape Rock Drive $ 1,349.57
C1ark Street 11,158.48
� Independence Street 200.00
Hawthorne Drive 13,828.35
Kurre Lane 4,151.60
� �asr Cape Rock Drive 22,525.50��
North Main Street 28,811.68-''
North Fountain Street 4,149.00�`
� Bloomfield Road 19,717,63 *
P1aza Way 14�236.75'�
Paving Materials 9,854.35'',
Bridge Repair - Juden Creek 8,203.94
� Liability Insurance - Juden Creek Bridge 420.00
Total Disbursements $ 138,606.85
�
Excess of Receipts Over Disbursements 202,270.69 !
�
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� BALANCE IN FUND JUNE 30, 1979 $ 580,669.32 il
-� Strcet ovcrlay program. I
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CITY OF CAPE GIRARDEAU, MISSOURI
� SCHEDULE OF RECEIPTS AND DISBURSEMENTS
' MUNICIPAL AIRPORT FUND
� For the Year Ended June 30, 1979
� BALANCE IN FUND JULY 1, 1978 $ 69,286.98
RECEIPTS AND TRANSFERS:
Rentals and Landing Fees
� Agricultural Lease $ 10,487.25
Ozark Airlines 10,202.05
Restaurant 2,998.13
� FAA (U.S. Treasury) 8,000.28
Cape Central Airways 20,880.00
Air Illinois 1, 209.00
Sign Displays 290.00
� Dickman Aviation, Inc. 330.00
Travel Shop $00.00
Howard Johnson 120.00
� Mid-State Airways 904.00 $ 56,220.71
Commissions on Auto Rentals 20,471.13
Insurance Recovery 100.93
� Interest on Investments 4,042.06
Other Receipts 522.46
Total Receipts $ 81,357.29
�
DISBURSEMENTS:
� Parking Lot $ 47,105.63
Furniture, Fixtures, Equipment 12,041.71
Salaries and Wages 13,949.83
Utilities 22,691.11
� Repairs and Maintenance 7,651.88
Various Supplies 4,967.98
Insurance 4,707.00
� Drainage Taxes 776.11
Payroll Taxes and Insurance 2,474.28
Travel, Publications and Miscellaneous 6,042.24
� Total Disbursements $ 122,407.77 I
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Excess of Disbursements Over Receipts ( 41,050.48) !
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BALANCE IN FUND JUNE 30, 1979 S 28,236.50 �;I
� +$_ I
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� CITY OF CAPE GIRARDEAU MISSOURI
SCHEDULE OF RECEIPTS AND DISBURSEMENTS �
MAUSOLEUM FUND
� For the Year Ended June 30, 1979
� BALANCE IN FUND JULY 1, 1978
$ 5,825. 15
� RECEIPTS:
� Interest on Investments $ 489.85
� DISBURSEMENTS:
� Insurance 308.00
Maintenance 234.07
�
� Excess of Disbursements Over Receipts � 52.22�
�
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� BALANCE IN FUND JUNE 30, 1979
� 77 9
�— . 2
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� CITY OF CAPE GIRARDEAU, MISSOURI
SCHEDULE OF RECEIPTS AND DISBURSEMENTS
FEDERAL SHARED REVENUE FUND
� For Year Ended June 30, 1979
�
BALANCE IN FUND JULY l, 1978 $ 402,011.78
� RECEIPTS:
Federal Revenue Sharing Receipts $ 661,791.00
� Interest on Investments 40,985.85
Total Receipts S 702,776.85
�
� DISBURSEMENTS AND TRANSFERS:
Park Development $ 48,388.43
Fire Station 4�1 26,728.32
� Relocate City Hall (Lorimier School Remodeling) 121,046.98
Audit 1, 140.00
Publications 247.99
� Transfer to General Revenue Fund (Waste $ 197,551.72
Disposal Operation) , page 2 405,600.00
� Total Disbursements and Transfers $ 603.151.72
� Excess of Receipts Over Disbursements 99,625.13
�
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BAI,ANCE IN FUND JUNE 30, 1979 ,S 501,636.91 I
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CITY OF CAPE GIRARDEAU. MISSOURI
� SCHEDULE OF RECEIPTS AND DISBURSEMENTS
1965 AIRPORT BOND. INTEREST AND SINKING FUND
� For the Year Ended June 30, 1979
� BALANCE IN FUND JULY 1, 1978
$ 239,424.93
�
� RECEIPTS:
Locally Assessed and Public Service
Corporation Taxes, Page 18 $ 48,932.53
� Interest on Investments 19 L897.14
Total Receipts $ 68,829.67
�
� DISBURSEMENTS:
Bonds Retired $ 65,000.00
� Interest 20,538.94
Total Disbursements $ 85,538.94
�
� Excess of Disbursements Over Receipts ( 16,709.27)
�
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� BALANCE IN FUND JUNE 30, 1979 $ 222,715.66 I
� �,
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� CITY OF CAPE GIRARDEAU, MISSOURI
SCHEDULE OF RECEIPTS AND DISBURSEMENTS
� LIBRARY CONTRIBUTION FUND
For the Year Ended June 30, 1979
�
BALANCE IN FUND JULY 1, 1978
$ -0-
�
RECEIPTS AND TRANSFERS:
� Contributions $ 36,257.89
Interest on Investments 66.33
� Transfer from Special Memorial Building Fund 1�743.67
Tota1 Receipts and Transfers $ 38,067.89
�
� DISBURSEMENTS:
� Contribution Campaign Management 898.50
� Excess of Receipts Over Disbursements 37,169.39
�
�
� BALANCE IN FUND JUNE 30, 1979 $ 37,169.39
�
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�
CITY OF CAPE GIRARDEAU MISSOURI
� SCHEDULE OF RECEIPTS AND DISBURSEMENTS
SEWAGE DISPOSAL PROJECT FUND
� For the Year Ended June 30, 1979
� BALANCE IN FUND JULY l, 1978
$ 24,642.97
�
� RECEIPTS:
Interest on Investments $ 1,561.77
�
�
DISBURSEMENTS:
� Engineering Services 6 392.19
Easement and Property Damage Costs of '
� Sewer Districts No. 12 and 14 848.44
� Excess of Disbursements Over Receipts
5,67E.a6)
�
�
� BALANCE IN FUND JUNE 30, 1979 18
�__�.964_l l
�
�
�
�
�
�
� CITY OF CAPE GIRARDEAU. MISSOURI
SCHEDULE OF RECEIPTS AND DISBURSEMENTS
� CASH BOND FUND
For the Year Ended June 30, 1979
�
� BALANCE IN FUND JULY 1, 1978
$ 1,690.43
�
RECEIPTS:
� Interest on Investments $ 145.69
�
� DISBURSEMENTS _p_
�
� Excess of Receipts Over Disbursements 145.69
�
�
� BALANCE IN FUND JUNE 30, 1979 S 1�836.12
�
�
Performance bonds are required on contracts let by the City. Bonds may be submitted
� through an insurance company or in the form of cash. Since some eontractors desire to
submit cash bonds, the City established this fund to account for the cash bonds.
�
� -14-
�
� CITY OF CAPE GIRARDEAU, MISSOURI
SCHEDULE OF RECEIPTS AND DISBURSEMENTS
LIBRARY BUILDING FUNU
� For thc Yc�ar Ended June 30, 1979
� BALANCE IN FUND JULY 1 1978 9
� $ 30 ,115.38
�
� RECEIPTS:
Locally Assessed and Public Service
� Corporation Taxes, Page 18 $ 14,577.89
Interest on Investments 24�111.14
Total Receipts $ 38,689,03
�
� DISBURSEMENTS:
� Architect's Fees $ 37,873.57
Other Building Site Costs 671.00
� Total Disbursements $ 38,544.57
�
Excess of Receipts over Disbursements 144.46
�
�
�
BALANCE IN FUND JUNE 30, 1979 S 309,259.84
�
�
�
� -15-
�
CITY OI�' CAPE GIRARDEAU, MISSOURI
� SCHyDULE Or R�CEIPTS AND DISBURSEMFNTS
GOLF COURSE FUND
� For the Ye�7r Ended June 30, 1979
BALANCE IN FUND JULY 1, 1978 $ 53,252.6'-+
� RI:CEIPTS AND TRANSFERS:
Course Fees and Passes $ 33,023.00
Concessions 8,038.84
� Equipment Rental 15,153.01
Equipment 4, 141 .51
Interest on Investments 1, 740.�a7
� Storage and Miscellaneous 616.86
$ 62,713.69
Transfer From General Revenun Fund, page 2 L00,000.00
� Total Receipts and Transfers S� 162�71.3.69
� DISBURSEMENTS:
Furnitt�re, Fixtures and Equi�ment $ 49,996.63
Salaries and Wages 53,386.78
� Payroll Taxes and Insurance 5,925.95
Equipment Maintenance 5,722.01
Building, Street and Alley Maintenance 6,060.41
� Grounds Maintenance 29,013. 13
Purchases for Resale 8,042.70
Travel and Association Expense 693.10
Telephone 611.44
� Utilities 1,236.62
Supplies 26,706.93
Sales/Use and Other Taxes 1,031.38
� Rent 500.00
Miscellaneous 299,26
� Total Disbursements $ 189, 226.34
F,xcess of Disbursements Over Receipts and Transfers ( 26,512.65)
�
�
BALANCE IN FUND JUNE 30, 1979 S 26,739.99
�
�
�
� -16-
�
CITY OF CAPE GIRARDEAU: MISSOURI
� SCHEDULE OF RECEIPTS AND DISBURSEMENTS
CAPITAL IMPROVEMENT FUND
� For the Year Ended June 30, 1979
�BALANGE IN FUND JUL'Y 1, 1978 $ 730,72�.46
RECEIPTS AND TRANSFERS: �
U. S. Government Grant - Airport �`�� �
� Development Project $ 212,000.00
Interest on Investments 49,911.87
Miscellaneous Income 3,264.37
� $ 265,176.24
Transfer From General Revenue Fund, page 2 654,000.00
� Total Receipts and Transfers $ 919, 176.24
�DISBURSEriENTS:
Swimming Pool Development $ 158,296.55
� Library 70,109.68
Public Works Building 394,452.20
Secondary Treatment Plant 170,072.39
� Traffic Safety 31,481.47
Airport Improvement 1,233.35
Parit Development 743.08
Relief Sewer 385.00
� Totai Disbursements $ 826,773.72
�Excess of Receipts Over Disbursements 92,402.52
�
�
�ALANCE IN FUND JUNE 30, 1979 ,S 823,129.98
�
�
�
� -17-
� CITY OF CAPE GIRARDEAU MISSOURI
� SCHEDULE OF COLLECTION AND ALLOCATION OF LOCALLY
ASSESSED AND PUBLIC SERVICE CORPORATION TAXES
� For the Year Ended June 30, 1979
Collections:
Personal Property Taxes:
� Assessed for Year 1973 $ 1g,87
Assessed for Year 1974 29.03
Assessed for Year 1975 21.47
� Assessed for Year 1976 64.37
Assessed for Year 1977 1,381.90
Assessed for Year 1978 92, 144.06
� Total Personal Property Taxes Collected $ 93,659.70
Real Estate Taxes:
� Assessed for Year 1972 $ 38,08
Assessed for Year 1973 38.08
Assessed for Year 1974 758.35
� Assessed for Year 1975 2�782,gg
Assessed for Year 1976 4,579.50
Assessed for Year 1977 10,847.80
Assessed for Year 1978 524,218.46
� Total Real Estate Taxes Collected 543,263.15
� Merchants and Manufacturers Ad Valorem Taxes:
Assessed for Year 1974 $ 12.60
Assessed for Year 1977 108.95
� Assessed for Year 1978 47,096.04
Total Ad Valorem Taxes Collected 47,217.59
� Total Locally Assessed Taxes Collected
Public Service Corporation Taxes Collected $ 686�676.21
,
� TOTAL COLLECTIONS S 720,816.65
� A1location:
General Revenue Fund (Page 2) $ 409,611.28
Library Fund (Page 4) 179,882.53
� Public Health Fund (Page 6) 67,812.42
1965 Airport Bond, Interest and Sinking
Fund (Page 11) 48,932.53
Library Building Fund (Page 15) 14,577.89
�
TOTAL ALLOCATION OF COLLECTIONS S 720,816.65
�
�
�
-18-
�
�
�
�
�
AUDITORS' STATEMENT OF RESPONSIBILITY
� FOR SUPPLEMENTARY DATA
� The following information is not an integral part of the
basic cash statements, but is submitted for supplementary purposes.
� Except as otherwise noted on the individual pages, it has been tested
� in connection with our original examination of the basic cash state-
ments, and subject to those exceptions, is fairly stated in all
� respects material in relation to the cash statements taken as a whole.
�
�
�
�
�
�
�
�
� -19-
CITY OF CAPE GIRARDEAU. MZSSOURI �
COMPARISON BETWEEN BUDGETED AND ACTUAL �
RECEIPTS AND DISBURSEMENTS - ALL FUNDS
For the Year Ended June 30, 1979
�
Balance Anticipated Ankicipated �
Jul� l, 1978 Receipts* Aisbursements�
.
General Revenue Fund $ 832,549.24 $5, 106,800.00 $ 5,188,505.00 �
Library Operating Fund 76,358.30 192,825.00 195,630.00
Sewage Disposal, Bond, Interest and �
Operating Fund 301,264.49 356,000.00 413,550.00
Public Health Fund 12,617.33 66,650.00 61,370.00 �
Motor Fuel Tax Fund 378,398.63 315,000.00 596,400.00 �
Municipal Airport Fund 69,286.98 74,000.00 117,760.00
Mausoleum Fund 5,825.15 500.00 400.00 �
Federal Shared Revenue Fund 402,011.78 687,130.00 669,365.00
1965 Airport Bond, Interest and �
Sinking Fund 239,424.93 64,250.00 85,700.00
Library Contribution Fund _p_ _p_ _�_ �
Sewage Disposal Project Fund 24,642.97 2,400.00 -0-
Cash Bond Fund 1,690.43 130.00 -0- �
Library Building Fund 309, 115.38 29, 175.00 -0-
Golf Course Fund 53,252.64 118,800.00 170 365.00 �
�
Capital Improvement Fund 730,727.46 1,SOL,000.00 3,000,000.00 �
,�, 437 16 71 8 514 6 �
, ��.�• 1�.4��.045.00 .
�
%;Transfers have been Excluded From Anticipated �
Receipts and Disbursements
�
-20- �
�
�
� Anticipated Actual
Balance Balance
� (Before (After Actual Over Variance Due To:
Transfers) Transfers) or (Under) eceip s is ursemen s rans ers
June 30, 1979 June 30, 1979 Anticipated Over (Under) Over (Under) In (Out)
� $ 750,844.24 $ 504, 167,76 . $( 246,676.48) $( 217,465.81) $ 319,189.33 $(348,400.00)
73,553.30 92,790.21 19, 236.91 9,816.01 9,420.90 •0-
�
243,714.49 195,563.35 ( 48, 151. 14) ( 1,727.56) ( 46,423.58) .-0-
� 17,897.33 24,944.79 7,047.46 2,315.56 4,731.90 -0-
� 96,998.63 580,669.32 483,670.69 25,877.54 457,793.15 -0-
25,526.98 28,236.50 2,709.52 7,357.29 ( 4,647.77) -0-
� 5,925.15 5,772.93 ( 152.22) ( 10.15) ( 142.07) -0-
419,776.78 501,636.91 81,860.13 15,646.85 471,813.28 (405,600.00)
� 217 974.93 222 715.66
� , 4,740.73 4,579.67 161.06 -0-
� -0- 37,169.39 37,169.39 38,067.89 ( 898.50) -0-
27,042.97 18,964.11 ( 8,078.86) ( 838.23) ( 7,240.63) -0-
� 1,820.43 1,836.12 15.69 15.69 -0- -0-
� 338,290.38 309,259.84 ( 29,030.54) 9,514.03 ( 38,544.57) -0-
1,687.64 26,739.99 25,052.35 ( 56,086.31) ( 18,861.34) 100,000.00
� ( 768,272.54) 823,129.98 1,591,402.52 (1,235,823.76) 2,173,226. 28 654,000.00
� 1 452 780 73 596 8 1 9
, , , 2�,i1G.15 1,3�E.761.2�) 3.31�.577.44 S -0-
�
�
�
�
�
� CITY OF CAPE GIRARDEAU. MISSOURI
STATEMENT OF BONDS PAYABLE AS OF JUNE 30, 1979
� SEWAGE SYSTEM BONDS AUTHORIZED IN AMOUNT OF 1 598 00
$ , , 0.00 DATED
MAY 1, 1963 IN AMOUNT OF $1,000,000.00; DATED MARCH 1, 1966 IN AMOUNT
� OF $80,000.00; DATED DECEMBER l, 1970 IN AMOUNT OF $80,000.00
Interest
� Bond Numbers R_ ate _ Due Date Principal Interest Total
1963 ISSUE:
� August 1, 1979 $ 7,535.00 $ 7,535.00
741 thru 800 3.00% February 1, 1980 $ 60,000.00 7,535.00 67,535.00
August 1, 1980 6,635.00 6,635.00
� 801 thru 865 3.00'/, February l, 1981 65,000.00 6,635.00 71,635.00
August l, 1981 5,660.00 5,660.00
866 thru 930 3.00'/, February l, 1982 65,000.00 5,660.00 70,660.00
August l, 1982 4,685.00 4,685.00
� 931 thru 1000 3. 10% February 1, 1983 70,000.00 4,685.00 74,685.00
August l, 1983 3,600.00 3,600.00
1 thru 25 (1966 Issue) 3-7/87 February l, 1984 25,000,00 1,550.00 26,550.00
� 1 thru 5 (1970 Issue) 5.40'/, February 1, 1984 25,000.00 2,050.00 27,050.00
August 1, 1984 2,440.62 2,440.62
26 thru 50 (1966 Issue)3-7/8'/, February 1, 1985 25,000.00 1,065.62 26,065.62
� 6 thru 10 (1970 Issue)5.00'/, February l, 1985 25,000.00 1,375.00 26,375.00
August 1, 1985 1,331.25 1,331.25
51 thru 80 (1966 Issue)3-7/8'/, February 1, 1986 30,000.00 581.25 30,5'81.25
11 thru 16 (1970 Issue)5.00% February 1, 1986 30,000.00 750.00 30,750.00
�
� 420,000.00 $ 63,773.74 483,773.74
�
�
�
�
�
�
�
�
_�,_
�
� CITY OF CAPE GIRARDEAU, MISSOURI
� STATEMENT OF BONDS PAYABLE AS OF JUNE 30. 1979
� 1965 AIRPORT IMPROVEMENT BONDS DATED
MARCH 1, 1966 IN AMOUNT OF �880,000.00
� Interest
Bond Numbers Rate Due Date Principal Interest Total
� September 1, 1979 $ 9,100.00 $ 9� 100.00
73 thru 85 3.5'/, March 1, 1980 $ 65,000.00 9, 100.00 74,100.00
September l, 1980 7,962.50 7,962.50
86 thru 99 3.5'/, March 1, 1981 70,000.00 7,962.50 77,962.50
� September 1� 1981 6,737.50 6,737.50
100 thru 113 3.5'/, March 1, 1982 70,000.00 6,737.50 76,737.50
September l, 1982 5,512.50 5,512.50
� 114 thru 128 3.5'/, March 1, 1983 75,000.00 5,512.50 80,512.50
September l, 1983 4,200.00 4,200.00
129 thru 143 3,5% March 1, 1984 75,000.00 4,200.00 79, 200.00
� September l, 1984 2,887.50 2,887.50
144 thru 159 3.5% March l, 1985 80,000.00 2,887.50 82,887.50
September 1, 1985 1,487.50 1,487,50
160 thru 176 3.5% March 1, 1986 85,000.00 1,487.50 86,487.50
�
� S 520.000.00 ,S 75.775.00 $ 595.775.00
�
�
�
�
�
�
�
�
_��_
�
CITY OF CAPE GIRARDEAU, MISSOURI
� STATEMENT OF BONDS PAYABLE AS OF JUNE 30 1979
� 1971 INDUS'TRIAL DEVELOPMENT BONDS DATED
FEBRUARY l, 1971 IN AMOUNT OF $2,345,000.00
� Interest
Bond Numbers Rate . Due Date Principal Interest Total
� August l, 1979 $ 71,750.00 $ 71,750.00
106 thru 123 7.75% February 1, 1980 $ 90,000.00 71,750.00 161,750,00
August 1, 1980 68,262.50 68,262.50
� 124 thru 143 7.757, February l, 1981 100,000.00 68,262.50 168,262.50
August 1, 1981 64,387.50 64,387.50
144 thru 165 7.75'/, February 1, 1982 110,000.00 64,387.50 174�387.50
� August 1, 1982 60,125.00 60,125.00
166 thru 189 7.75'/, February 1, 1983 120,000.00 60,125.00 180, 125.00
August 1, 1983 55,475.00 55,475.00
190 thru 215 7.75% February 1, 1984 130,000.00 55,475.00 185,475.00
� August 1, 1984 50,437.50 50,437.50
216 thru 243 7.75'/, February l, 1985 140,000,00 50,437.50 190,437.50
August l, 1985 45,012.50 45,012.50
� 244 thru 273 7.75% February l, 1986 150,000.00 45,012,50 195,012,50
August 1, 1986 39,200.00 39,200.00
274 thru 306 8'/, February 1, 1987 165,000.00 39,200.00 204,200.00
August 1, 1987 32,600.00 32,600.00
� 307 thru 342 8% February 1, 1988 180,000.00 32,600.00 212,600.00
August 1, 1988 25,400.00 25,400.00
343 thru 381 8'/, February 1, 1989 195,000.00 25,400.00 220,400.00
� August 1, 1989 17,600.00 17,600.00
382 thru 423 8'/, February 1, 1990 210,000.00 17,600.00 227,600.00
August 1, 1990 9,200.00 9,200.00
� 424 thru 469 8'/, February 1, 1991 230,000.00 9,200.00 239,200.00
� $1,820a000.00 51,078,900.00 S2�898,900.00
�
�
� Note: Collections of rental income from HWI and disbursements for principal
and interest payments are made by Fort Wayne First National Bank,
� Trustee. Public funds are not involved in this bond issue.
�
�
�
CITY OF CAPE GIRARDEAU. MISSOURI
_ _ —
�
STATEMENT OF BONDS PAYABLE AS OF JUNE 30 1979
� 1974 INDUSTRIAL DEVELOPMENT BONDS DATED
OCTO$ER l, 1974 IN AMOUNT OF $2,000,000.00
�
Interest
� Bond Numbers Rate Due Date Principal Interest Total
68 thru 87 7.75'/, October 1, 1979 $ 100,000.00 $ 66,343.75 $ 166,343.75
April 1, 1980 62,468.75 62,468,75
� 88 thru 108 7.75'/, October 1, 1980 105,000.00 62,468.75 167,468.75
April 1,� 1981 58,400.00 58,400.00
109 thru 131 8% October l, 1981 115,000.00 58,400.00 173,400.00
� April 1, 1982 53,800.00 53,800.00
132 thru 156 8'/, October 1, 1982 125,000.00 53,800.00 178,800.00
April 1, 1983 48,800.00 48,800.00
157 thru 183 8% October l, 1983 135,000.00 48,800.00 183,800.00
� April 1, 1984 43,400.00 43,400.00
184 thru 213 8% October l, 1984 150,000.00 43,400.00 193,400.00
April l, 1985 37,400.00 37,400.00
� 214 thru 245 8% October l, 1985 160,000.00 37,400.00 197,400.00
Apri1 1, 1986 31,000.00 31,000.00
246 thru 279 8% October 1, 1986 170,000.00 31,000.00 201,000.00
� April l, 1987 24,200.00 24,200.00
280 thru 316 8% October 1, 1987 185,000.00 24�200.00 209,200.00
April 1, 1988 16,800.00 16,800.00
317 thru 356 8'/, October 1, 1988 200,000.00 16,800.00 216,800.00
� April 1, 1989 8,800.00 8,800.00
357 thru 400 8% October 1, 1989 220,000.00 8,800.00 228,800.00
�
� $1.665.000.00 S 836,481.25 2.501.481.25
�
Note: Collections of rental income from HWI and disbursements for principal
� and interest payments are made by Fort Wayne First National Bank,
Trustee. Public funds are not involved in this bond issue.
�
�
�
� -24-
�
CITY OF CAPE GIRARDEAU, MISSOURI
� STATEMENT OF DELINQUENT TAXES
� June 30, 1979
Year Merchants and
Personal Real Manufacturers
� Ass=ssed Total Propert�� Estate Ad Valorem
1973 $ 2,363.51 $ 2,363.51 $ ..p_
$ -0-
� 1974 3,074.93 2, 247.04 191.01 ' 636.88
1975 2,223.61 1,783. 14
� 241.85 198.62
1976 2,631.74 1,984.88
499.42 147.44
� 1977 4,369.94 2,462.41 1,560.32 347.21
1978 20,627.83 3,651.21 16,422.96 553.66
�
�
� TOT
ALS S 35�291.56 $ 14,492. 19 S 18,915.56 $ 1�883.81
�
�
�
�
�
�
�
�
� -25-
�
CITY OF CAPE GIRARDEAU. MISSOURI
� SEWER TAX COLLECTIONS AND RECONCILIATION ;� , ��`�
��
C
For the Year Ended June 30, 1979 33
� Outstanding Tax Bi11s, June 30, 197$:
� 1978 Tax Bi11s $ 262�789,44
Prior Year Tax Bills 63L996.63
� , ` $ 326,786.07
Additions to 1978 Tax Bills � �, �-x�,��s ; � 3a �� 4(-Sv,S �� 20,349.48
1979 Tax Bills ` rn } �, � �Z-� �I" 3, 64,7t+9.201
1_ u t� �
� Total Bil1s to be Accounted For $ 711,884.75
� Taxes Collected During Year (Page 5) � $ 329,555.78
Add: Discounts
$ 8,510.05
Adjustments 5,788.96
� Cancellations 26,675.14
$ 40,974.15
� Less: Penalties Levied During Year 4,931.66
36,042.49
� Outstanding Tax Bills, June 30, 1979 (Scheduled Below) 346,286.48 �x
Total Bills Accounted For, As Above S 711.884.75
� � ,���
� �
�
5z�•, �y,
� y 5`' �
Outstanding Tax Bills As of June 30, 1979: � �i; ���
__.-------
Bi11ed in Year 1979 ��' �—
Billed in Year 1978 $ 287,786.91 ���'� � °f�.
� Billed in Year 1977 9,486.73 3m� `�� � � &'� C���('`�`�
Billed in Year 1976 2�g2p,67 mH �1?
� Billed in Year 1975 1, 150.04
Bi11ed in Prior Years 1,709.59 ;�� �Z �j
/o
� S 346.286.48
�/ ��7y _ z�o
�C �,`�G'`:, ..�; ,�
� �2-b�� � �`f_��i'y: �F�G�'_-- -
,.`.- _
� ' r `C � U�� .^ $� �a���� �Z�
� �i,(.a S�� ������ �
� 5i�E=� ,� 3t� _ �p a f s�-.. �, l�-�l
� -26-
� CITY OF CAPE GIRARDEAU MISSOURI
� STATEMENT OF INSURANCE COVERAGE
• June 30, 1979
� Date of:
Iss�u�' Expiration Company and Policy Number Covera�e
��
� 8-10-77 8-10-80 Republic Insurance Co. Public Officials of the City:
Policy No. 77080104-UM $1,000,000 Maximum; $1,000,000 eaGh
occurance; $2,500 self-insurance
� retention each occurance
Officials covered:
Mayor; members of the council; other
duly elected or appointed officials;
� City Manager, Assistant City Manager;
other appointed department heads;
City Attorney and Volunteer Civic
� Representative serving on City Board
and Commissions except school, air-
port, hospital, utility, police and
� fire members
8-01-78 8-01-79 Employers Insurance of Wausau Workman's Compensation and employer's
Policy No. 0719-00-044997 liability; Liability limit -$100,000
� 12-31-78 12-31-79 General Accident Group Police revolver and pistoi club;
Policy No. GLA-46-048-39 Liability insurance amount $400,000
each occurance
� 4-01-79 4-03-80 U. S. Fidelity & Grant Co. Fleet Policy - Autos, trucks and
Policy No. BAP 32533 equipment; Bbdily injury $100,000 each
person, $300,000 each occurance, pro-
� perty damage $25,000 each occurance,
uninsured motorist, $10,000 each
person, $20,000 each accident, $250
deductibLe on collision (Note: Bodily
� injury per person and property damage
limits were not verified)
� 5-08-79 5-08-82 'Itain City Fire Insurance Co. Library contents $250 deductible; Total
Policy No. 84 CBP 903414 limit on various contents $610,751
individual limits; Fine Arts $600;
Valuable Papers $9,011; Property
� Floater $I9,445
6-28-79 6-28-80 U, S. Fidelity & Guaranty Co. Refuse dump liability; bodily injury
Policy No. 2LL-N-75929 $300,000 each occurance, property
� damage $10,000 each occurance, $25,000
aggregate
9�01-78 9-01-79 U.S. Fidelity & Guaranty Co. Property damage on one outboard boat,
� Policy No. SP 411126 one outboar.d motor, one boat trailer, and
additional fire equipment: Limit $12,083
deductible $50
� 5-04-79 5-04-80 U.S. Fire Insurance Co. Municipal Airport - Owners' , landlords'
Policy No. GLA 12062 K and tenants ' liability insurance
$1,500,000 each occurance
� 5-09-79 5-09-80 Hartford Steam Boiler Insp. Library boiler and pressure vessels
& Insurance Co. liability, amount $200,000
Policy No. SL 9221641-03
� -27-
� CITY OF CAPE GIRARDEAU. MISSOURI
STATEMENT OF INSURANCE COVERAGE
� June 30, 1979
Da te of ; ,
Is� sue� Expiration Company and Policy Number Covera�e
� 1-31-79 Hartford Steam Boiler Tnsp. Lorimier School, Boiler and pressure
& Insurance Co, vessels liability, amount $250,000
� Policy No.
10-11-78 10-11-79 Hartford Steam Boiler Insp. Sewage Treatment Plant - boiler and
& Insurance Co, pressure vessels liability, Amount
� Policy No. SL-9223237-02 $1,000,000, 80'/, co-insurance
11-24-78 11-24-79 U.S. Fidelity & Guaranty Co. 35 Walkie Talkies, 10 charges for Walkie
Policy No. 411330 Talkies $18,769; $25 deductible on each
� claim
4-01-79 4-01-80 U.S. Fidelity & Guaranty Co. Casualty insurance for radios and Walkie
Policy No. 435173 talkies installed in city vehicles; Tota1
� coverage $86,425
7-2 -78 7-28-79 U.S. Fidelity & Guaranty Co. Municipal Swimming Pool, bodily injury
Policy No. 2LLL 10454 $300,000 each occurance, property damage
� $10,000 each occurance
5-09-77 5-09-�0 General Insurance Co. of Building and Contents - Commercial policy
America package, $1,000 deductible, except
� Policy No. CP 654587 Mausoleum which has no deductible
coverage
Valuable papers - City Hall Building,
� insurance limits $211,420
Vandalism - Mausoleum stained glass
windows $16,000 insurance limit, $100
deductible; Crime coverage, City Ha11,
� inside loss $10,000 outside loss $10,000
Blanket liability coverage $150,000
each occurance on schedule premises
� 10-06-77 10-06-80 General Insurance Co, of Vandalism and malicious mischief:
America Building
Policy No. CP 814658 Trickling FiYter Tank 1,216,124
� Effluent Sampling Station 14,534
Flood Pumping Station 143,887
Laboratory 102,050
� Garage and Shop 75,919
6-04-79 6-04-80 United State Fire Insurance Co.Two-store building occupied as vacuum
Policy No. 240-724722-6 filter and incinerator building situated
� S/E corner Cooper St. & Mo. Pac. Rai1-
road; limit $1,887,191; 100'/ co- ins.
6-20-79 6-20-80 National Flood Insurance Laboratory Building S. E. corner Cooper
� Program St. & Mo. Pac. RR, $100,000
Policy No. FL 93708789
6-20-79 6=20-80 National Flood Insurance Trickling Filter Building, S.E. corner
� Program Cooper St. & Mo. Pac. RR, $100,000
Policy No. FL93708790
� 6-20-79 6-20-80 National Flood Insurance Trickling Filter pump station, S. E.
Pro�ram corner Cooper St. & Mo. Pac. RR, $100,000
Policy No. 93708791
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� CITY OF CAPE GIRARDEAU. MISSOURI
STATEMENT OF INSURANCE COVERAGE
� June 30, 1979
� Da te of:
Issue Expiration Company and Policy Number Covera�e
� 6-20-79 6-20-80 Natiotial Flood Insurance Vacuum Filter and Incinerator Building
Program S E. corner Cooper St. and Mo. Pac.
Policy No. 93708792 RR, $100,000
� 6-20-79 6-20-80 National Flood Insurance Garage and shop building, S. E. corner
Program Cooper St. and Mo. Pac. RR, $82�000
Policy No. 93708793
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� CITY OF CAPE GIRARDEAU. MISSOURI
� SUPPLEMENTARY SCHEDULE OF COVERAGES ON THE
GENERAL INSURANCE COMPANY OF AMERICA
POLICY N0. GP 654587
� June 30, 1979
Fire, lightning and vandalism, extended coverage 90% co-insurance clause, $1,000 Deductible
� except for Mausoleum.
Building �ontents Total
� City Ha11, 403 Independence $ 476,600 $ �0,000 $ 516,600
Library, 46 N. Lorimier St. 157, 200 -0- 157, 200
Fire Station 4k1, 534 Independence 151, 100 15,000 166, 100
� Street Department Building, 522 Independence 30,300 -0- 30,300
Police Station, 40 S. Sprigg St. 1,A29,200 135,000 1,564,200
Bandstand, Perry Ave. 40, 700 -0- 40,700
Bath House, 1450 Broadway 40,700 -0- 40,700
� Airport Hanger 121, 100 -0- 121, 100
Airport Shop and Office 151,700 -0- 151,,700
Airport Terminal Pilot Supplies Building 272, 200 5,500 277,700
� Airport Terminal and Restaurant 69,300 12,000 81,300
Grandstand, Baseball Park 23,700 -0- 23,700
Fire Station �k2, 1632 Independence 66,500 5,000 71,500
Fire Station �k3, 429 Emerald St. 66,500 5,000 71,500
� Fire Station �64, 1435 Kurre Lane 105,500 8,800 114,300
Mausoleum, New Lorimier Cemetary 136,600 -0- 136,600
Arena Auditorium and Grandstand 934,500 10,000 944,500
� Fort "D", W. Fort & Gibony, S. Fort & Elm St. 32,100 �0- 32, 100
Court House, 49 N. Spanish St. 264,700 -0- 264,700
1822 Perryville Road (Building) 31,500 -0- 31,500
� Public Works Building, 269 N. Kingshighway � 299,300 -0- 299,300
Public Works (Truck Repair) 309 N. Kingshighway 42,000 -0- 42,000
Public Works (Maintenance Bldg. ) 309 N. Kingshighway 52,500 -0- 52,500
Jaycee Public Golf Course, Building �kl 25,000 103,000 128,000
� Jaycee Public Golf Course, Building �k2 20,000 -0- 20,300
55�040.500 S 339+300 S5,379,800
� SUPPLEMENTARY SCHEDULE OF
PREMISES UNDER BLANKET LIABILITY
� COVERAGE GENERAL INSURANCE COMPANY OF AMERICA
POLICY N0. CO 654587
49 N. Spanish St. (Courthouse)
� 46 N. Lorimier (Public Library)
Corner of W. Fort & Giboney, S. Fort & Elm Streets (Fort ��D")
Arena Building, located Arena Park
� Radio Antenna - Gordonville Road
1822 Perryville Road
403 Independence St. (City Hall)
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� CITY OF CAPE GIRARDEAU, MISSOURI
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NOTES TO THE FINANCIAL STATEMENTS
� June 30, 1979
� l. The City prepares its fin��ncialstatements on the basis of cash receipts and
disbursements. Revenues and expenses are recognized when received or paid
rather than when earned or incurred. Consequently, there are no receivables,
� payables, deferrals or accruals to reflect in the statements.
2. A balance sheet, reflecting accrued items, fixed assets and other assets and
� liabilities is not prepared. As a result, the accompanying statements should
not be construed as presenting financial position at June 30, 1979. The
statements are limited to the presentation of cash transactions fo� the year
and cash fund balances resul.ting therefrom. In this connection, the City's
� petty cash funds have been excluded from fund balances. (Such petty cash
funds are immaterial in relation to the statements taken as a whole) .
� 3. During rhe year just ended, the City operated under a depository agreement
with the First National Bank of Cape Girardeau. As part of that agreement
the bank had pledged securities with a market value of $3,470,431 at June 30,
� 1979 to secure the City's deposits. Subsequent to June 30, the City Council
accepted. a new twenty-two month bid from First National Bank.
� 4. The City Library has three other funds, not shown in this report, The fund
balances are as follows, and are further detailed in a separate audit report:
State Aid Fund $ 1 ,939.00
� Special Memorial Building Fund -0-
Cash Collection Fund 350.86
� Total 2 289.86
5. Also excluded from this report are six payroll deduction custodial accounts,
� to which payroll deductions are deposited until such time as they are remitted
to the appropriate agency for whom they were withheld. The June 30, 1979
balances of these custodial accounts, as verified by bank confirmation, were
� as follows:
Employees' Insurance Account $ 14,866.86
� Custodian of Contributions Account 94,382.73
Employees' Retirement Account 8,271. 95
� U. S. Savin�s Bond and
Withholding Account 2,406.25
Library Retirement Account -0-
� State Withholding Account -0-
Total �S 119,927.79
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NOTES TO THE FINANCIAL STATEMENTS: (Continued)
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� 6. Suits and claims against the city on the date of this report include the
following:
(a) Westborough Mall vs. City and City Councilmen concerning 2oning
� action taken by the council. $2,500,000, The City Attorney
anticipates no liability arising from this suit.
� (b) Eaker vs. City for property damages suffered during snow removal
operations of Missouri National Guard. $30,000. City Attorney
believes suit is directed to wrong party, and city will incur no
liability.
� (c) Strop vs. City for damages resulting from street grade change.
$10,000. City Attorney expressed no opinion on the merits of
� this case, and had no estimate regarding its probable outcome.
Other pending suits are minor in nature and if successful would be immaterial
� in their effect on the City.
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