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Home My WebLink About1975-1976 AuditReport.RevenueFunds � _ � � � � � � CITY OF CAPE GIRARDEAU, MISSOURI � � � � � ' � � � AUDITORS' REPORT REVENUE SHARING FUNDS JUNE 30, 1976 � (26 2 016 001) � ' 1 C � L ��- i � � � � � � � � ' TABLE OF CONTENTS ' Pa e _� � Auditors' Report on Financial Audit . . . . . . . . . . . . . . . . . . . . . 1 ' Statement of Revenue, Appropriations, Encumbrances, � Expenditures and Balance for the Year Ended June 3Q, 1976 . . . . . . . . . 2 Statement of Obligations Incurred � , for the Year Ended June 30, 1976 . . . . . . . . . . . . . . . . . . . . . 3 Suaupa.ry of Data Submitted to the Bureau of the Census � for the Year Ended June 30, 1974 . . . . . . . . . . . . . . . . . . . . . 4 , Auditors' Report on Gompliance . . . . . . . . . . . . . . . . . . . . . . . 5 � � ' � � � # � ( ; � � ___ __ . _ . _ � HOCHE, BARKLAGE AND COMPANY, INC. I A PROFESSIONAL CORPORATION � CERTIFIED PLJBLIC ACCOUNTANTS 1221 BROADWAY CAPE GIRARDEAU, MISSOURI 63701 � ' October 25, 1976 � To The Honorable Mayor and City Council _ City of Cape Girardeau, Missouri � We have examined the Revenue Sharing Fund Statement of Revenue, � Appropriations, Encumbrances, Expenditures and Balance and the Statement of Obligations Incurred of the City of Cape Girardeau, Missouri, for the year d fi ancial data for the ear ended ended June 30 1976 and have com are the n � ��' o � P Y � June 30, 1974, included on Bureau of Census Forms with audited records of the City of Cape Girardeau, Missouri. Our examination was made in accordance with � generally accepted auditing standards and the "Audit Guide and Standards for � Revenue Sharing Recipients1° issued by the Office of Revenue Sharing, U. S. Department of the Treasury, and accordingly, included such tests of the account- � in records and such other auditing procedures as we considered necessary in g � the circumstances. In our opinion, the Statement of Revenue, Appropriations, Encum- rrda t'on ncu e � ' d' r and Balance and the Statement of Obli a i s I s brances en itu es Ili , ExP g I'� � '� adjusted present fairly the revenue, expenditures, obligations incurred and status of revenue sharing funds of the City of Cape Girardeau, Missouri, for ; � the year ended June 30, 1976, in conformity with generally accepted accounting , � principles. Further, except for the adjustments as shown on page 4, the financial data shown on the Bureau of Census Forms for the year ended J une 3Q, � � , 1974, is in agreement with audited records of the City of Cape Girardeau, i, �; Missouri. ' � � i . I �� ; ; ��, �''"�� ,� � II'' i I � Certified Public Accountants �',i I ' Ii 'i � Ii � �� - - � �� li 1 I� �I � �I � ---- -- -- --- --- --- � - - -- --- - --- --- -- ------- --- --- _-- --- - --� � � � � � � � �i � � � � � � W I�i � � � � � � � � � CITY OF CAPE GIRARDEAU, MISSOURI � REVENUE SHARING FUNDS STATEMENT OF REVENUE, APPROPRIATIONS, ENCTJMBRANCES, � EXPENDITURES AND BAI�ANCE FOR T'I�E YEAR ENDED JUNE 30, 1976 (26 2 016 001) � Per books � ; and audit ' Available funds, beginning of year: Un�ppropriated $ _ � Unencumbered appropriations (257,827.00) Total $(257,827.00)1 '' � � Add revenue: � '� Entitlement payments 608,269.00 ,; � ! Interest 40,745.00 ` Tota 1 � , $ 391,187.00 � '� � If Less unappropriated, end of year _ j�� i,l Available for obligation during year I� , $ 391,187.00 ii � ,; ;� ; Less: I� I'I Expenditures (cash) $ 880,631.00 �� Encumbrances (net) (592,996.00)2 i; ' Total obligations incurred $ 287,635.00 '� �i � 'i Unencumbered balance, end of year $ �03,552.00 �� Una.ppropriated, end of year - jl �� Available funds, end of year ; $ 103,552.00 ,I � Ii I � �� Footnote 1: The cash balance of this fnnd at June 30, 1975, was ;; �I $530,849.00. Encumbrances at this date amounted to �I �� $788,676.00. ,� � i j� Footno�te 2: The City maintains its accounts on the cash basis. ii �' Fncumbrances have been applied to the account figures � ,� to obtain the figures for Obligations Incurred during ; the period. 'I � I 'I i � �' 'I �� i I� I ;i ,; �: � i� - 2 - �i �! � d_~. ._--- ------ ---- _--- - - _. . ... . .. . .__ _. .. � � - � ' o 0 000 0 0 � o o � o .-i vi ui � cr1 ch N O o0 O c`'1 � ao �t �t o0 .--1 N N �O r� O� O� O �' M o0 1� � � � V1 00 N .--1 N � v� t�r cn- tn- r/r �� w O O , }� . . 1J 41 1 1 I M M 1 1 � . . �rl 6 00 00 "� y rl ra � � v � •n !v cp vr vr vr vr vr ' O O O C O O O � ", O O O O O O O � C0 . • . . . . . � C' �n O O �t M ao ►n �n w C •.� T7 M c'� N M �t O M O d !-i � d' �' 00 O� �y' N �O � • N .G 4-� O� O� O u'1 rl 00 I� tl0 � � p[i fA � � u'1 00 N e-a N t0 O O {/)- {/]- t/} t/)- S�- A .a i � � � � A � ta � m O O O i� �, � � �� b • • • (Q iJ c�n V 'a a' �°' � � � � � � � � m c"�.� � � � V] �T.,,, •• m .G 4-1 '-1 r1 � u N w � C!� � � 3 O � O O O Ci L� '.7 F� '�. �"� �rl .-I i.� N N N 40 C (`� � � � o •v[ e� o v� r� vr vr cn� 3 0 � '� � � � ° a o 0 000 0 0 +-+ o � a � o W o 0 000 0 0 � � � � � � � c� oo u, o� p a� � � � �p � �O �p 0� O� � N 00 tA 00 � II; p.i Z O p[, N O ^ � C � � H � .� E+ a0 a0 O � r+ a0 �o •�� c�'1 C'� v1 0 0 N �+'1 O\ 't 3 JJ � M c`"1 ,-1 �t W O o a � � va- v} vr sn- v�- v a. � � � �c � U � � � d i.1 N t+' � � . U y 'C O •ra Lt�i � eU fs.� � � L"'+ � S�1 �a � � b � N � rl � C •.a � V t{i � U !U q O � bU � O S�+ � O � H ctS C �+ !-+ � � � a m � � a +-� ,-a +� � a� o +� � � �s �a ' � a �o p. a�i C w�C co c� � N[� � O k � N � U •00 T.� i.� r� � � +� r� �-I � +�+ �+ 3 o c�o � � � o 0 i tC � � H � 7 A t� H H � a�i ��waa O U � ��' - 3 - � ___ � J � � 4 � � ' � � � � � � � � � � � � Y � i� � F _ � 'i � � '' CITY OF CAPE GIRARDEAU, MISSOURI '� � II SUMMARY OF DATA SUBMITTED TO BUREAU OF THE � CENSUS FOR THE YFAR ENDED JUNE 30, 1974 I 'i (26 2 016 001) � li �'� � �i Reported Audit to census adjustments Adjusted i PART I � 1. Property taxes $ 567,790.00 $ 2,929.001 $ 570,719.OU li i 2. Sa les taxes: �', (a) General sales tax 1,315,012.00 - 1,315,012.00 � (b) Cigarette and tobacco taxes 110,218.00 _ 110,218.00 (c) Public utilities tax 367,766.00 367,766.00 � . 3. Licenses, permits and other taxes: � �� (a) Motor vehicle licenses (local) 81,770.00 - 2 81,770.00 !; i (b) Other 161,75a.00 553.00 162,311.00 :', i I PART II � � !i From state: l. General support: '� � I (a) Al1 other 38,498.00 1,602.003 40,1OQ.00 ii 2. Streets and highways 271,836.00 7,222.004 279,058.00 ! � 3. All other - 9,368.005 9,368.00 �I � From other local governments 35,571.00 (5,611.00)6 29,960.00 '� From Federal Government (directly) 514,001.00 514,001.00� !', !i � i'i Footnote 1: Interest and penalties on delinquent taxes were omitted on Census Form II � RS-9. '( Footnote 2: Animal licenses were omitted on Census Form RS-9. �I � Footnote 3: Interest on intangible taxes were omitted on Census Form RS-9. � � � Footnote 4: State participation on traffic study was included in local government i amount on Census Form RS-9. ; � Footnote 5: State aid to city library was omitted on Census Form RS-9. i ! Footnote 6: Amount in Footnote 4 is reclassified and offset against county parti- i � cipation in office space which was omitted on Census Form RS-9. � i Footnote 7 : Federal revenue sharing $445,544; open land space for parks $34,557; � Airport ILS system participation $19,600; sewer project participation i $14,300. � i # I # I ,; � �� ; - 4 - j� �� ---- ------ -- _ __ _____- - -- �I � --- --- --- --__ -- :�; � _� _ .�__- _ __ --- :- - ._ � I', HOCHE, BARKLAGE AND COMPANY, INC. I�'i A PROFESSIONAL CORPORATION I CERTIFIED PUBLIC ACCOUNTANTS �� '� 1221 BROADWAY ��'.. CAPE G�RARDEALJ, M155OUR1 637�1 �i � October 25, 1976 , � To The Hanorable Ma.yor and City Council � I City of Cape Girardeau, Missouri We have examined the Revenue Sharing Fund Statement of Revenue, i � Appropriations, Encumbrances, Expenditures �nd Balance and the Statement of � 'I Obligations Incurred of the City of Cape Girardeau, Missouri, for the year � ' ended June 30, 1976, and have compared the financial data for the year ended '' June 30, 1974, included on Bureau of Census Forms with the audited records I � ! of the City of Cape Girardeau, Missouri. Our report thereon, which appears ,� on pa�e 1, is qualified as it pertains to page 4 for the reasons set forth � therein. Our examination was made in accordance with enerall acce ted g Y P n � I auditin standards and the Audit Guide and Standards for Revenue Sharin g g � !I Recipients" issued by the Office of Revenue Sharing, U. S. Department of I the Treasury, and accordingly, included such tests of the accounting records , d I � I� an such other auditin rocedures as we considered necessar in the cir- S P y �'�� ',, cumstances. �I I'I As part of our examination, we made a study of compliance matters I,i � I� , I', as prescribed in Section V. D. of the "Guide" for the year ended June 30, � I 1976. i 'i Our study of compliance, which related to the requirements cited ',; i � ; above, disclosed no conditions which we consider matters of non-compliance. ( i' '� � ��s� ,��!�� ., � � �� i I� Certified Public Accountants � I� � �� 'I �I � - 5 - ��li ,,� �I �� I� I �:-- --------------------- ----;,