The URL can be used to link to this page

Home My WebLink About1985-1986.AuditReport (2) � .r`'g's� ,. � �. ru- r : :� . �� t,Y � `` � ��''�,•�,y� a.'; �� :_ � �' � ��€1'�s �Y+� �; �x � �",� �.� s �`' , .� �. r � �� .. rs. � F„ - "" � ��° a r _ ', ,��' •d�� ,� . ., � � �.� � '3 - 2 •}. � - �• �,'z, � '� x `l,�.. q�,'��a�.�~� e tk� -{ � �� ,��.:c ss+ �Y' ._ � � � S' �.y,�`'�, �.. �� ' � s�`� : � '�� "' }sw `�- ��n �fi�'S4 '� y,Y� ( _ y 4.� �.'? �,i, � �� .e � "h* W �c�` ��^!' �j �°� � � � �{'�" h..L�;,z�� '. � �t�� r ,- r��E��°`�„-t�F � � '� �y�.T � k4.. aS N 6c'� �� Y k��,Y'� � � � �Y _ - �', :r.,n E s +r ._..� �'`��-s:�',� a : � '� e.�c a v�- y� ��,^a.;�„cc�P �F � 1 ��„�r 1,� .„ ;� ft r ��'�:: ;� r " � � ~ � x�� `�"��.a.`�,��E�� Y �,��k a '� � r . '�f�Y y '� �,x� ..-�s��s,��y��',�X�o.� � .t'� . v y _ �,,+, a�� "� ' o T � � :at' �'ui`��` �� # � ,� -: � ; _ ��`Sc�'` � . �' -. " '..'. ;- � �At c �:A� � .�,`: +7'lu i y,Sry€a v�. .:� -Y � S- �.� ^�n _.""�' � s 4 i � �. f .rL,F��.� �tyY.�� .i'" f � S - k ` a � '� � a�� '�.� � x s�; � ,x`-^� ,�� v"��-'`� . �- " � �' , _ s.� �}�� - ��,�, t�z .�+l� �� " � . �,.�" � � �`� "��:' � ��a ,n a '� �` �� :r� Y"v�.. �a.�,��,�5.- �� _ , •: ... ' � ' "�.�+3 . c }' . , h � � ��x '� ti-�- ��p �' f�; �' ';�� '�� ,,�. z� ��. �" �'� � "y.k �,��`.' "��{��. .;� d.�� ;...r �:. ; � �}w "w'^_�Y xi' �{ 3 .: (wR' # � � � �S }��$ � � � �-� ,f. � � �3��`y' �'Y��5� �,�� 4 �` �' v. _ �� e., _. £^ � a �. ��5.�� ,�w��i�yz�-�� ' k, L"�s y2'� ��qt`�.'Afrt � , � 1_ , - , „ :� 1 -'�1a�,'u��,�c'rF,�,h�t v^"+ �' n ..r, � ,�,e x�F•� �£ 3t � '� - � �� 1� �4s `�.%��` � ��. " ':i j-� � � h"��,� xa �'-�a.��S�y� �; ,-s},� � � ,4. _41t< },�Y *i .:-.` fi- � w �,R .- i�.; h 4 a T4"� .. � �� i4 � � � ��`kT'�rv > F v�.. =a� ° t �X'v'� � X � � �� # h �`��t�� '� �. ',: ` - ..: , ` > ' � w i�-.��e v ` • �4�, '�� x �€ �`� ;�'+�,x' i ,� ��" `r'�' �;��-*� ,�� -�� ` �'r'`� .�.�+`s � � s � � � ', �'' ..'�� m��r s'� �,,,�' � �''�'3�'�"'�",�'� _ �� '� , " - - k�=`��',��s. � a'`5�' .r � J.T,�^t ��! _ x� ,F x2 . r � � -.� � ,�„ 'v � : w��.i�J.�� w .e w� �.- '�.,yi',a,�;a'�� - �� r`�-� ��.�s�.� ��.*��k. ah�ti�.�"�,"'�h"'�b�„t ' y � �:; ,��s��'F"�„�e f�`'�a`"v'�sd��t'�`�'' ¢�� .�a'�"`��g `��X.� ' .. x.: a v'� y�' '�r�41.°„xyi.��:'re �3�r. . �o-�y' ? k''3' yy `` � � '�'�-�a�'r,.�s�-c, z� 7 .�?'� i� e ,"'`�r r ��' � $ -�� *�`" ,�'�:��.��'" ��,�� z��'�.� j, Y �:..'y z ��-s"� ��*� � � �� 4 � ` ^��S t '✓�' d .�'nF+a��.. } 1 a `v .: ,�4r;�"n�k��, �'�, '�4�'� v.�,^�� .:,� 'x"'',�.�G�`sz�`�'. "i � �y„ �'a�.^<'y�,� * ,� .�� : Y �,� �x= �.- ��, 3.. 'I 4 �'•.. 9C �y,�� `� �ti.�f� �,f t��. � � �. �,�kp �,� �� "��rfi�� s ..1 y�y �F.k7C,Y��j'�R �� ' � � �'.,�e, °� � r 'S-,''"_`k' kfi�;��*""`.�it� �� .. �� .� � ��,��"'ye97.��y 1'S [ 'i, .� _ �' �� u �'�� ' �� *� �'��" - � � �� 3� w�� 4 ,� _ _ ��# �t+ � 1 4 •�. � f � ,,�,y -* ,�_ l-`«l � ,��c A ,: " x �3�¢'P ^�.$,. � ��'��.. ,� fi ti `"�� ' . � r.'- �.��..;X � ��G w, �1:: A��'� _ ,� -, � '�'y,� x�r y�s� ,, � t -- ,.,�", °^ z i � �.�'`` a.�'��`z:s �'�* '�a"'a�"'�� k � b�� ^,� �, �� , �, � � �� k 'y.�' � "�'.. 3£C� :a'�'Y' � � .� ��' .,��`+h� �,�, ti '�,', :r � {� �� .� � � �4� � �, >' � �. r,�, y�,��,y' � �� ^ �� :�� p � �y; �� z � *Y�, �� '��' "`,�'n.' Y � �^t y� '�^� $, - y��' ��'��' � �� A� �`'-`� ��fi'�� p �' � �-.a ��,��,':i a�� c»��y%' � ;,�"�" '��,,�` ,�"��'� '� ,� , '��r� �` W � - � a� � � � �� °�'�., gb 4,.a,�"� �,��, �{y�.y] ` r��`�«+l�� i � .� �} ar" c t�+� � �" '�'`"�`�5� ��t� , i�k.7q-�+`i��1� .��'� � `� '�'`x��S.�� '�.i t�� ,"an� r"�-o- a+��C" � � .��'{�� + ' :''�' � � �»�� y� a a �r9N�",F`o-�� t.T .,`� . �v ``i.�;� � '�� c�,u,�K_u'�d�,�. � ��`.� ��'�'��'` y''y�� ' "� r.�p r e- , ""`�,�'�� (u'��a.� ��t.�,.,'r.��"�€. . _ ,. ., _. ._ �* �', `;` ..,��.*� � � � � � FINANCIAL STATEMENTS AND AUDITORS� REPORT � CITY OF CAPE GIRARDEAU, MISSOURI June 30, 1986 � � � � � � � � � � � � � � � � C 0 N T E N T S � Page � AUDITORS' REPORT 6 FINANCIAL STATEMENTS � COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCES - ALL GOVERNMENTAL FUND TYPES 7 � COMBINED STATEMENT OF R.EVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND � BALANCES - BUDGET (CASH BASIS) AND ACTUAL - GENERAL AI�TD SPECIAL REVENUE FUND TYPES 8 � COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCES - BUDGET (CASH BASIS) AND � ACTUAL - DEBT SERVICE AND CAPITAL PRO- JECTS FUND TYPES 9 � COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCES BUDGET (CASH BASIS) AND ACTUAL - SPECIAL ASSESSMENT FUND TYPES 10 � COMBINED STATEMENT OF REVENUES COLLECTED, EXPENSES PAID AND CHANGES IN RETAINED � EARNINGS - ALL PROPRIETARY FUND TYPES 11 NOTES TO FINANCIAL STATEMENTS 12 � GENERAL FUND - STATEPIENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL 23 � SPECIAL REVENUE FUNDS - COMBINING STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND � CHANGES IN FUND BALANCES 24 � � � -2- � � � C 0 N T E N T S � Page PUBLIC HEALTH SPECIAL REVENUE FUND - STATEMENT � OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL 25 � MOTOR FUEL TAX SPECIAL REVENUE FUND - STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) � AND ACTUAL 26 MAUSOLEUI�1 SPECIAL REVENUE FUND - STATEMENT OF � REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL 27 � CONVENTION/TOURISM SPECIAL REVENUE FUND - STATE- MENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCE - BUDGET (CASH � BASIS) AND ACTUAL 28 FEDERAL SHARED REVENUE SPECIAL REVENUE FUND - � STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL 29 � DEBT SERVICE FUNDS - COMBINING STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCES 30 � 1965 - AIRPORT BOND - DEBT SERVICE FUND - STATEMENT OF REVENUES COLLECTED, EXPENDI- � TURES PAID AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL 31 1984 - PUBLIC BUILDING BOND - DEBT SERVICE FUND - � STATII�SENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL 32 � � � � -3- � � � C 0 N T E N T S � Pa e �_ � CAPITAL PROJECTS FUNDS - COMBINING STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCES 33 � SEWER CONSTRUCTION FUND - STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCE - BUDGET (CASA BASIS) AND ACTUAL 34 CCAPITAL IMPROVEMENTS FUND - STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN � FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL 35 MULTI-PURPOSE BUILDING CONSTRUCTION FUND - STATE- � MENT OF REVENUE COLLECTED, EXPENDITURES PAID, AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL 36 � SPECIAL ASSESSMENTS FUNDS - COMBINING STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCES 37 � SPECIAL MERCHANT TAX/REDEVELOPMENT - STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) � AND ACTUAL 38 SPECIAL ASSESSMENTS - STREETS - STATEMENT OF � REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL 39 � ENTERPRISE FUNDS - COMBINING STATEMENT OF REVENUES COLLECTED, EXPENSES PAID AND CHANGES IN RETAiNED EARNINGS - ALL ENTERPRISE FUNDS 40 1 INTERNAL SERVICE FUNDS - COMBINING STATEMENT OF REVENUES COLLECTED, EXPENSES PAID AND CHANGES � IN RETAINED EARNINGS - ALL INTERNAL SERVICE FUNDS 41 � 1 � -4- � � � � C 0 N T E N T S � Page � SUPPLEMENTAL INFORMATION STATIIKENT OF FEDERAL FINANCIAL ASSISTANCE 43 � REPORT ON COMPLIANCE WITH LAWS AND REGULATIONS RELATED TO MAJOR AND NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAMS 44 � REPORT ON INTERNAL CONTROLS (ACCOUNTING AND ADMINISTRATIVE) - BASED ON A STUDY AND � EVALUATION MADE AS A PART OF AN EXAMINATION OF THE GENERAL PURPOSE FINANCIAL STATEMENTS AND THE ADDITIONAL TESTS REQUIRED BY THE SINGLE AUDIT ACT 45 � STATEMENT OF SEWER TAX COLLECTION AND RECONCILIATION 48 � STATEMENT OF INSURANCE COVERAGE 49 � � � � � � � � -5- � � KERBER, ECK & BRAECKEL CERTIFIED PUBLIC ACCOUNTANfS 1221 BROADWAY - OFFlCES IN MEMBERS AMERICAN C.�E G�w�RDe�U, ht�Ssouw GPE GIRARDEAU, MISSOURI 63701 �NS7TTl7I'E OF CERi7F1ED � ST. LOUIS. MISSOURI PUBLIC ACCOUNTAfJ['S SPRINGFIEI.D, IWNOIS MILWAUKEE, WISOpNSIN 3�4-33a-0568 � WnSHINCITON,D.G � Honorable Mayor and Members of the City Council City of Cape Girardeau, Missouri � We have examined the general purpose financial statements of the City of Cape Girardeau, Missouri and the combining and individual fund financial � statements for the year ended June 30, 1986, as listed in the table of con- tents. Our examination was made in accordance with generally accepted audit- ing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circum- � stances. As is described in note A, the City's policy is to prepare its financial � statements on the basis of cash receipts and disbursements; consequently, revenues are recognized when received rather that when earned, and 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 general purpose financial statements and the combining and individual fund statements referred to above � present fairly the revenue collected and expenses paid of the City of Cape Girardeau, Missouri for the year ended June 30, 1986, on the basis of account- ing described in note A, 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 general purpose financial statements taken as a whole and on the combining and � individual fund financial statements. The accompanying financial information listed as supplemental information in the table of contents, which includes the Statement of Federal Financial Assistance, is presented for purposes of � additional analysis and is not a required part of the financial statements of the City of Cape Girardeau, Missouri. Such information has been subjected to the auditing procedures applied in the examination of the general purpose, combining and individual fund financial statements and, in our opinion, is � fairly stated in all material respects in relation to the financial statements of each of the individual funds, taken as a whole. � K..�,. �� Cape Girardeau, Missouri � August 20, 1986 � � rl�O 1��O N 1 � i-1pp 1�N rl tf1 W O O�rl �!1 1� 1 �N �'�)r-I c''1 M CO O+ .i'M�I�N r�00 O 00 r-1 CO N r�-i r� N rNi �? ul � c*1 w 1�O M 1�c"'f N O��O�N 00 O+ O N�O 1� w O O 1� i11 N w t0�fl O�O�O� �f1 w OD N O�O O��O rl 1�N �O OD .7 N O 1� r�l 00 N O CO�7�O c�"1 r-1�7 N u1 00 c�1 O r-I N �1 r� � O�Q�c"1�f1 Vl N t11 O+t11�N ri Ir e'�'I r-1 rl�D O� 0 �Y O� 1� r-{ ,� CO a� O� O+ r�-1 O � � � N� M rl r� r-1 � v � � � u1 N 00 � N � � 0 .-i �0'C7 � � O � � F i�+ �D�'N t�I�N e-i �'1.7 T�!1 M 1��!1 O O�i!1 �C 1 O ri i� �7 N O+ 1� 11 O ul N�O O OD d O O+�-i�p O O�O OD O vl N O O v1 f O Ul V1 II � u'1 c�1�O r�CO O CO ri�O N e'�1 00�-i O rl� � O O�O r7 �-i t� �O �.' O O+O I�N I�c0 t�'f O�1�e�1 u'1�O N O e'1 ul O�+l CO �D C� 00 O� � O+00 r-1 N N CO�D N 00�OV�V1 OD O�M OD O�-i u1 tA N N N rl ri O�.'t�O�D r-� N I��!1 N r-I N OD N V1 �'�l �7 O�e� ri N O CO � �O N rl M r�ri N r.j �.• w � v r-I r-I v r-1 op n � � � � .-. .-i N O � � ^ � � N� � � � i i � d' O O d a� � � O i O .-i r� m � � � � � � � O'-i N w O O N N .t � ,� � � O O N n O+ U uJ N �p c+1 O O O � � cn oi v> � �'"{ N O r-i� v u1 v� rl u"� .O H � d � II Fa H !!� C W .-� .. .-. I P. P. � i � t� � ao � � � t � � � r� O O rl �o � O�o�+1 M �+1 e�1 O U �+ W I� cn �r1 O M �O O�O O+ t� O+ O� O II �[r] H � U �O u'1 O O�O d O�O�'1 N r-1 a0 �1 Pp4 (a L N n �O Op V�pp n � H 7 c0 3��+ � � U1 O�fl O+ O d� � '�-I O�+ n � CO �-i N N O� �7�(1 N �O �'1 00 N'1 � L1 W U CL N r-i .-i v r-1 v .t d Wp., CH � v> `� � W z H � � O �c7 m � �O C. .-• �. �-. � I vl A co � n � i .o � � � � i i � � � � O O�rn �c i � rr�c r-1 �n t� cV ^ +1 W O� Lr d �!1 N O rl r-I c"1 tA�fl O M ill N I � � r1 �� O O O�3 t� O�O � c�f N O� 1 � �l � O 1-�q Sa � ,-�-{ ul u1 d ri VN� a0 �O vl a0 ro a F-] cn C N �N 3 M N ri rl N N ri 'U U Q�' N � CA � v v v � I � C[!xJ� 1 � 3a �ri r."7. Cn � y c� z w v o c� a� c� r. .� .. C1 'C t-i r� 1 r� CO 1 �D 1 � t l(1�Y 1 1 1 O� �O 1 1 O 00 00 N O� 1� U a c rn� co�i.c � �c rn.o �o � � c.roi �'a� ¢ a� � � M�o ��w o rn .a� � c� o� .�o .`�c � rn W O � cd U G) oo rn O e+1 N v� N� � u� O [� L�-�.� N N 7 �7 r-�-I N � r�-i O�r-I �D u1 O t� I� r-i ul � �-�+1 7. � � V�i P: r-� r-1 r� r-1 r� r-i U � ..� � v v V? J.1 � H H � 6 H cn y a� W U' O�`l N OD�"1�O p� 1�.y'l!�If�pp f"� 1 1 1 N � u J-1 4 7y .-1 O tfl�O�'Vl f"1 r-I .t r�1 O O O�� 1 1 OD 1 � �'�l � u1 u 1J Q N OD�O�I��O 00 O r� QO r-I 1�N�O O � N N CO M r-I I' Ul � HCq U � v1 O O 1�N t�� r�O�ri c+'1 N N r-1 r-� r-i O� 1� n I1 tn £ � O��rI�00+�Ar-I �'�' ��N�0�0 d v O O � O d �1 � d c+� ^ R a�+ g ¢ �o ri�.-i� oo ri ,.� ,.� ri a '� cn w 0 � � � w y H w a' ,n° � a W a o�'o � � � H u� ai U�C.� � u y u v, ca m a -• o 0o cn o r�-+ W .,�a a-� N N CL .-.+i C W U >a q a1 rl 00 �CA fn L rl a V]y G N N ,--� i+ m ZW CWx7 W ctf U Z W 6 L*a ctf � m v�c�i u .G H 9W� ��v� cGE �W�rZ-r � 6W a> N o�0 N m Q � V u W'H v.o O G �+�+ [L'O w Z �+ ro W W 1+ OU N O Q�+d VI O 1]•.a O W CA CL� H � � � .� `� � � � � �G og �� . o�� z o � A� ��-+� a�.�e a�i a�i � � v� ,�-iw a �+�w o a�i aGiww�.� �+c~.�� w z a � w,�.� a� d � u ,� �, A r ,� u ,� ,.� a� c� cn a > m v, o �n c�7�.. � co w u aw•�+,� o H � v, a� u d�c z a a� d G a d z o0 d 3+ � 4+ N •� La Q.-� W C7 00 L+ c6 cd� H W Z 6 H6 H� � W P.'o O U 3�. E 7 cC P. N L�O •n N N c0 r1� Z i+ ►+ c6 7 H H a V1 C W N C1 O O J-� 7 d C 'G O U�--� L U G H W W J-� J-� L w.� a ro 3a � F+ N O Cr�� O W �d f.' C 1.��ri cd JJ O H U O O O H�H (s] k] C � � a�i ro v�i a a�.�H �"a�`� au �aa''i"� �H aE-w+ zv�v�CH A`�a U � � � cn v, dro �.� F+ rouca �a.cs� �c � ad �� Hvd ,�+ �, " v� � o W UJ R f� 3-� C. N N L+�.�1 ^f 1� J..1 � L h-1 L k7 WW � Ni� N N d �A N U F'a N•r,�.a.-a L.,a t� 3+ C tA,..7 � U U 3+ 1+ V]�� K1 Pq U W �O,U-�� G N N� W ��cCd C�i � ca0 Aal a H W O W 1.�. 1�+ G.P. W Q H A A � �Har=.�-+r�.x£ a�c�i'axcnxvc�a �� Hwaoo ��H � � � � `� w w o w r� w � ^ „ � d .-a.-a � ��.� � .� i �c � �w o � � i o � o d� rn� �mrn � I � U A CO �O�O r-I�CD v N1 N,N I� N 1 N N � H O c0 O �O N O+ ri � II c0 c0 q .-1 O <n r"{ � 1 � d > I � q � v� 3+ > c0 � ��fs. C a v b W rn� � ooM� � �o I .-... I N O� t� .-a M�O wr-I � � ' O+�O 1� O O O c�l �O �+'f � ro d o rn �o� rn o�o� �o �n o� � � O 00 O t'�'f N r-1 � O�r-1 � 0 r-I r-1 e''1 ; U ��f ri N r-1 ri C�1 N�N � � N � �� u1 d a d c/� � � v � � � ri ri v N �--1 V? � � C) O O � O O N � N N � O 1 .p O r-I ip �� p � t� 1�O �O ri�D O c+1 O+O N 1� p�� p�p �O `V q 1 � � N ^ y [!] O�O O �c N c0 r-I vl I� C+ O r-i ri r� U � ^.7 ri �N r-I r�-1 rl� ^ N n N ^ I� � � � M � v �"'� r-I r-I �--I r� � y � v � � � � N A z z H '",..� � w N � � � � a�� r..�. N•-�A ��1No0n d� t��N�Oe"1 O� � i i rn i rn U W U A �0 O��f1�O d.7 v1�O M tf1�O�7'�O.t �O �p �p � � A �4 t0 Y+ p OOO��tONI� r�O�000t� trl vl u1 � 7.. �-7 �r1 O 9 �'�1 O N p��}p�1� 1�t!1 O�y�t(�N N N N N 6 ¢ 3+ ,7 c0 N tf1 r-I ri r-I�!1 r-I CO 00 �1 � A U �W G V} vv � N N � u d1 Ci W �O v � R� C!) 0.� 1 +� O� � f � ,^� A � ' O K1 N 00�'1�O O�r-I 1��7�f1�(1 QO�'1 N r-I 00 1 00 Ir O I 'O O�t1�o d ul c�'1 r� Q'ri O O O+�,-i � n t� c'�1 � u1 � �0 H �'1 � ctl o0�O w1��O a0 O � c0 r-I 1�N�O O w N ow cn w d H W � ul O O 1�N I�.7 O+r-I t''1 N N O � .-i O+ t� i� � 'O q � N L �O+r-{O N O�ul r-I �op O O�O�rl O� c1 <+1 O � � W W � �C U O d��O r-I I��N t0 u1 O �' c�'� n p �� II L� a. "7 3� 6 �O v r-1 r-1 r-I r-I C.7 W � 'C C � � a 1 d d a ra � G � � U H � � �000000c� � � U N �+ OooOOO+v1�7 o�pn��c��lpul O � � n � '"i w W 6 � � I�00 O O ul O N<"'f O�r-I r-1 N 1�r-I M O N N t+1 u�j O �l � .. .. .. w w w ., „ � a >. iva.co"co��o co�ri�r��r1 � �-i � � � L U 'C7 r-1�'�'1 O O��'l��7 V1 N�N O�D N �'1 M O� O � � � O d d �O r� ^ rl a0.t N O+ a0 O ri M �11 II' . U C/� ^ �O 1� ri c'7 r-1 r-1 � r-I r-I r� r-i p p zr�-i v' � 8 � � � � x � o c � ,� v � H ,� W H w N A O I y �N H � � A� l��U q N H H a N U r-a ,.� ro '-' � a w '' 1 � � � � A ° �� °; v � % c„w ^ � v�WW � v � % z"r�' w u z�� w � .,a .-• a ��..,a `n ❑ w o o x� I ayi G u � N � L G �cn Z C7 W t-�i � �a0 vi OM �A a�,C-i O W �UU H � � v� N N af G) m �.I'l7 W Z W L*. y Z W N +-+ ►+ .� � +-� +� C O W U cc v� �+ O�6 z O y e +.�,�v ° a�i aGi a a°�i o`�i a ..� �a a�i a�i.G ..c�i�H c�a q " � A s+.a N d.� > N 3+ 3+ k >+W O w w a� �+ G. W Z G WH N N > U a.r N Ga LC .0 U N U u; c!� v� m O U C� W W U P•7w-�N 9 � m � d ?+ D.y S�-�� W W C.7 c�0 c�y� W rzi'� H H C w v o v s+ � �,� a d +-�v �o r+a z s+ s� �a H�� 6 .,.� a a w c� � o o �o > d a �o ,� c�o H ,.� ,., u vZ E..� �-1 �d S�+ w 3�+ Q� +� VJ O W af C C O H U G H C O W W G O �o w q O W o0 c0 O m H W A Z o0 00 H k.Z Uz U cy � V Uyl c�d v�i C d�H F,�j4.� vi �,t�.� y W(�z-�1 6 C G W H 6 .-7 � CA tA N t0 �'-i H q! U cC cC.0 H A UW H J-1 L�J �v k' � z � c�ic +.�.ia�i > v�i ~ a�i� 3,�-i�-'�+ i cna ww ►`�+ cnaa a6i c'q u z c.n'ob❑ ro.1 cn a x v a� cn��-+ �y �E-�iai�-°iF°=.'a� ��c�xcnxc�i �� oo �oa � ,Aza � � w o w w w E..� � � a,a� r. .. •��+ i �oo ri rn i � o+ ao rn � n� c� i c� II U ctl a1 ^�-i �+1 Q� t� N 1� c.� cV N � 3+ 1r � �' N n O t � cd O O O�O ul f� � N v1 � pp ap � U] ►+ c�0 c0 �N N t�j ul �`"1 v v N N N�F�G � �.. v � � v 'C q 1 I�W u1 ri O O rl �O O�D c�1 nl c+1 O p � � � �� w O O�1 t0 �D O�O 0�1� o+ C� O�D �O d O�O�*1 N, � Op O p J-� � 1��O �? OD i!1�D e-� 1� O v1 N a O N� O� tfl �D � U �'1 00 N DO r-I N N O� ^�N � T I� Q w � � r-I N `� � �'' �� M r-1 ri .* � � � � v t/T a � � r, � ,., ' �� o o� � rn ��c. � "' `° � "� .o.a,� � O�O �O 00 N,�D�O N �O CO N II � � v CA U I�N O� �O �!1 00 O� O� �!1 N tf1 1� � pp B � � �"1 rl � J e--I N CO n'f 7 u1 N �O CO N � Cn r-I r-i c'7 �'1 N � � v � � � � � v � � Q H � � W z H V] I V] U I � � � v� r. .-. � V a U A �O +r1 O � � 1 1 rl rl � 1 N�Irl N 1 N 11 .1- C �0 l� c� r-I �e,�N�rp� rn � II � � � H ,-�i O 9 �'1 e•i I M ��,,.�IN� r�-I rl � H L 4 4 1 � N W v v �"' I 1 1 � � a d d�w a cn � O H C7 p ,ryj p" (,7�� H v � I �'.. V] 6 r-� C 1��O 1 C�1 1 O O� O+ �O 1 n�O'-I �A I� N 11 � O r-I r-I �'1 u1 u'1 r�1 �n N II 7 «`� U O w ro �O O �C O� � 1� O�O eh N O� p d H � M n � �U 'O �' N U U '"{.i' ul u1�f1 O .t ri N �O ul t0 u ri r-i 00 v1 d' N fr rl O N r� C N M c�'1 N�r-I N N p I � W VW] � �> v �..� � � P�v H h F+ rn v� C7 W W TJ v] W N d ^ �l TJ � U Fj a� N N � � w W � A t� O cM�l � c+�1 � p� O � � o O O � t� � 11 O F-7 � 71 � �1� O� O 7 � t(1 �"1 O M N N � 7, O U �+ �O r-I t� w u1 vl O .� N�c ul vl �I � U Q'i CO � � �N f+l M N r-1� N N �I U � v v v jj � � � � � � W W .-• N 9 H �d � N L I � � � 0 � Qi � v ^ W H H � � EQi CW.� � � F+ � � �'' W q �y z a � p a�i �a cn ,.i � aW� � H � � 'd '0 A .. '"7 W CJ W U' P4 � � L u a`�i a `i'n' ... � °L' � v'o� r.�� .� a �n d oo wa cn cn �, o..+ �cn � d r+ s+ �n z w o ❑ u a w�¢' w � � u o .c s°'. �W� �v�" � -`��,z� o x N N V r..� u � CL'H v O q �� c#O� 2 � c0 � v�i ro N d �0 'C W Z W'o YI p W �c�Wp; z � y � i-+ R a�i m y O rWs, U � 3+ Y+ N O C.7 x Z O y � A c�a d.� > • m ,�-�w x >+W � a�iww a�.+ �+U� w � ° i W,a > a� N A +� a.� y U v> > m ul O U Z q pq W C U CUl N O H H U N'O Z W' 61 C C Z�Z � y •• Ir C � W W C7 H cti cC'r W Z 6 HQ H� C � w a u G .� a M,a� ro �a N� z s+ �+ �+ H M a m v o w o o,-� ,., c�o H w .0 u u c�w a >, .] 1+ ?+ t� V] ?.-.a c0 L O H U O O H H W W G � �� H � a�M� H Q� �� H Q�a � � a rom ❑ v ...c� i--� v a� � ... cn e �aa�'ia�ia�i '-',"-r ,�� o v�a c" ur`�. � v�� w �ro u �WE-�ir-Fi� �Uaa~ �U `Haoo �6i-i Qza � y � !x W W O W W W �.{ I � � City of Cape Girardeau, Missouri � COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCES - BUDGET (CASH BASIS) AND ACTUAL SPECIAL ASSESSMENT FUND TYPES � Year ended June 30, 1986 � � Special Assessment Fund Types Variance - Favorable Budget Actual (Unfavorable) � REVENUES COLLECTED: Taxes and special assessments $ 79,200 $ 72,708 $(6,492) Interest received 13,400 16,775 3,375 � Miscellaneous 11,000 13,982 2,982 Total revenues collected 103,600 103,465 (135) � EXPENDITURES PAID: Principal and interest 120,500 119,110 1,390 � Capital projects 25,720 24,134 1,586 Total expenditures paid 146,220 143,244 2,976 � EXCESS (DEFICIENCY) OF REVENUES COLLECTED OVER EXPENDITURES PAID (42,620) (39,779) 2,841 � OTHER FINANCING SOURCES: � Operating transfers in 50,000 50,000 - � EXCESS OF REVENUES COLLECTED AND OTHER FINANCING SOURCES OVER EXPENDITURES PAID 7,380 10,221 2,841 � FUND BALANCE AT BEGINNING OF YEAR 54,727 54,727 - FUND BALANCE AT END OF YEAR $ 62,107 $ 64,948 $ 2,841 � _______ _______ ------ � � The accompanying notes are an integral part of this statement. � -10- � � City of Cape Girardeau, Missouri � COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN RETAINED EARNINGS - ALL PROPRIETARY FUND TYPES � Year ended June 30, 1986 � � Proprietary Fund Types Totals Internal (Memorandum Only) Enterprise Service 1986 1985 � OPERATING REVENUES COLLECTED: Fees charges (note K) $ 746,229 $1,128,352 $1,874 581 , $1,935,817 Rents 142,239 - 142,239 153,838 � Concession and equipment sales 46,482 - 46,482 43,630 Interest 29,473 1,803 31,276 24,034 Sale of property - 105,324 105,324 25,307 Miscellaneous 5,156 - 5,156 2,042 ( Revenue from other agencies 137,549 25,000 162,549 52,390 � Total operating revenues � collected 1,107,128 1,260,479 2,367,607 2,237,058 OPERATING EXPENSES PAID: Personal services 531,453 276,909 808,362 773,621 � General operations 145,016 408,270 553,286 580,627 Contractual services 388,707 232,208 620,915 593,582 Miscellaneous expenses 4,782 18,657 23,439 6,254 Capital outlay 18,984 385,218 404,202 55,959 � Projects 118,021 - 118,021 52,996 Total operating expenses paid 1,206,963 1,321,262 2,528,225 2,063,039 � INCOME (LOSS) BEFORE OPERATING TRANSFERS (99,835) (60,783) (160,618) 174,019 � OTHER FINANCING SOURCES (USES) - - _ _ OPERATING TRANSFERS IN 25,000 228,656 253,656 48,000 � OPERATING TRANSFERS OUT (10,000) - (10,000) - � NET INCOME (LOSS) (84,835) 167,873 83,038 222,019 RETAINED EARNINGS AT BEGINNING OF YE� 352,504 81,375 433,879 211,860 � RETAINED EARNINGS AT END OF YEAR $ 267,669 $ 249,248 $ 516,917 $ 433,879 - -- --------- --------- � The accompanying notes are an integral part of this statement. � -11- � � City of Cape Girardeau, Missouri � NOTES TO FINANCIAL STATEMENTS June 30, 1986 � NOTE A - SUMMARY OF 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. � A summary of the significant accounting policies consistently applied in the preparation of the accompanying financial statements follows. � 1. 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 opera- tions 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 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 special as- sessments, expendable trusts or major capital projects) that are le- gally 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. � -12- � � City of Cape Girardeau, Missouri � NOTES TO FINANCIAL STATEMENTS - CONTINUED June 30, 1986 �� I� NOTE A - SUMMARY OF ACCOUNTING POLICIES - Continued i 1. Fund Accounting - Continued � Capital Project Funds - Capital Project Funds are used to account � for financial resources to be used for the acquisition or con- struction of major capital facilities (other than those financed � by Proprietary Funds, Special Assessment Funds and Trust Funds) . Special Assessment Funds - Special Assessment Funds are used to � account for the financing of public improvements or services deemed to benefit the properties against which special assessments are levied. � PROPRIETARY FUNDS � Enterprise Funds - Enterprise Funds are used to account for opera- tions (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 recov- ered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues collect- � ed, expenses paid, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. � Internal Service Funds - Internal Service Funds are used to ac- count for the financing of goods or services provided by one de- partment to other departments of the City, on a cost-reimbursement � basis. FIDUCIARY FUNDS � Agency Funds - Agency Funds are used to account for assets held by the City as an agent for individuals, private organizations, other � governments, and/or other funds. Agency Funds are custodial in nature and do not involve measurement of results of operations. The City of Cape Girardeau has four Agency Funds set up for the City's library. � � � -13- � � City of Cape Girardeau, Missouri � NOTES TO FINANCIAL STATEMENTS - CONTINUED June 30, 1986 � � NOTE A - SUMMARY OF ACCOUNTING POLICIES - Continued 1. Fund Accounting - Continued � FIDUCIARY FUNDS A description of the type of Agency Fund and the fund balances are � as follows. Fund Balance June 30, 1986 � Library Operating Fund $169,851 Library Equipment Fund 28,592 Library Building Fund � Library Gifts and Memorials Fund 9,626 $208,069 � _______ 2. Fixed Assets and Long-Term Liabilities � The City does not maintain account groups for fixed assets and long-term lia- bilities as required by generally accepted accounting principles. � 3. 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 in- curred. This basis of accounting does not conform to generally accepted ac- � counting principles. � � � -14- � � City of Cape Girardeau, Missouri � NOTES TO FINANCIAL STATEMENTS - CONTINUED June 30, 1986 � � NOTE A - SUMMARY OF ACCOUNTING POLICIES - Continued 4. Budgets and Budgetary Accounting ,� The City follows these procedures in establishing the budgetary data re- flected 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 bet- ween 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. � 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 which were amended. 5. Comparative Data 1� Comparative total data for the prior year has been presented in the accompa- nying 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. � � � -15- � � City of Cape Girardeau, Missouri � NOTES TO FINANCIAL STATEMENTS - CONTINUID ` June 30, 1986 � � NOTE A - SUMMARY OF ACCOUNTING POLICIES - Continued � 6. Total Columns on Combined Statements - Overview � Total columns on the Combined Statements - Overview are captioned "Memoran- dum 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. � NOTE B - PROPERTY TAX � Property taxes attach as an enforceable lien on property. Taxes were levied on August 21, 1985, 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 $.30/100.00 assessed valuation Library Tax .14/100.00 assessed valuation � Public Health Tax .04/100.00 assessed valuation Special Business District ��2 (advalorem tax) .85/100.00 assessed valuation � A schedule of delinquent taxes as of June 30, 1986, is as follows. � Year Personal Real Assessed Total Property Estate � 1981 $ 3,084 $ 3,084 $ - 1982 2,681 2,633 48 1983 2,911 2,597 314 � 1984 11,016 3,090 7,926 1985 35,076 4,810 30,266 � $54,768 $16,214 $38,554 Not included in the total above is $14,603 representing taxes which have � been paid under protest. � � -16- � � City of Cape Girardeau, Missouri � NOTES TO FINANCIAL STATEMENTS - CONTINUED June 30, 1986 � � NOTE C - LONG-TERM OBLIGATIONS The following is a summary of bond transactions of the City for the year � ended June 30, 1986. Bonds payable at July 1, 1985 $5,145,000 New bonds issued: � 1986 Sewerage System Revenue Bonds 1,400,000 Bonds retired 250,000 � Bonds payable at June 30, 1986 $6,295,000 Bonds payable at June 30, 1986, are comprised of the following individual � issues. $4,895,000 1984 Public Building serial bonds due as follows. � Year ending Interest Principal Interest June 30, Rate Due Due Total � 1987 12.00% $ 115,000 $ 497,760 $ 612,760 1988 12.00 120,000 483,660 603,660 1989 12.00 130,000 468,660 598,660 � 1990 12.00 140,000 452,460 592,460 1991 12.00 150,000 435,060 585,060 1992 12.00 160,000 416,460 576,460 1993 12.00 175,000 396,360 571,360 � 1994 9.25 190,000 377,073 567,073 1995 9.00 205,000 359,060 564,060 1996 9.20 225,000 339,485 564,485 � 1997 9.40 245,000 317,620 562,620 1998 9.60 265,000 293,385 558,385 1999 9.80 290,000 266,455 556,455 � 2000 10.00 320,000 236,245 556,245 2001 10.00 350,000 202,745 552,745 2002 10.10 385,000 165,802 550,802 2003 10.20 430,000 124,430 554,430 � 2004 10.25 475,000 78,156 553,156 2005 10.25 525,000 26,906 551,906 � $4,895,000 $5,937,782 $10,832,782 Principal payments are made on November 1, and interest payments are made � semi-annually on May 1 and November 1. � -17- � � City of Cape Girardeau, Missouri � NOTES TO FINANCIAL STATEMENTS - CONTINUID June 30, 1986 � � NOTE C - LONG-TERM OBLIGATIONS - Continued $1,400,000 1986 Sewerage System Revenue Bonds due as follows. � Year ending Interest Principal Interest June 30, Rate Due Due Total � 1987 9.00y $ 25,000 $ 111,798 $ 136,798 1988 9.00 25,000 109,548 134,548 1989 9.00 30,000 107,298 137,298 � 1990 9.00 30,000 104,597 134,597 1991 9.00 35,000 101,897 136,897 1992 8.50 40,000 98,748 138,748 � 1993 8.50 45,000 95,347 140,347 1994 8.50 50,000 91,523 141,523 1995 7.50 50,000 87,272 137,272 1996 7.50 60,000 83,523 143,523 � 1997 7.50 65,000 79,022 144,022 1998 7.50 70,000 74,148 144,148 1999 7.60 75,000 68,897 143,897 � 2000 7.70 85,000 63,198 148,198 2001 7.75 95,000 56,652 151,652 2002 7.80 100,000 49,290 149,290 2003 7.90 110,000 41,490 151,490 � 2004 8.00 125,000 32,800 157,800 2005 8.00 135,000 22,800 157,800 2006 8.00 150,000 12,000 162,000 � $1,400,000 $1,491,848 $2,891,848 � Principal payments are made annually on March 1, and interest payments are made semi-annually on March 1 and September 1. � � � � � -18- � � ' City of Cape Girardeau, Missouri � NOTES TO FINANCIAL STATEMENTS - CONTINUED June 30, 1986 � � NOTE C - LONG-TERM OBLIGATIONS - Continued The annual requirements to amortize all debt outstanding as of June 30, � 1986, including interest payments of $7,429,630, are as follows. General Year ending Obligation Revenue � June 30, Bonds Bonds Total 1987 $ 612,760 $ 136,798 $ 749,558 � 1988 603,660 134,548 738,208 1989 598,660 137,298 735,958 1990 592,460 134,597 727,057 � 1991 585,060 136,897 721,957 1992 576,460 138,748 715,208 1993 571,360 140,347 711,707 1994 567,073 141,523 708,596 � 1995 564,060 137,272 701,332 1996 564,485 143,523 708,008 1997 562,620 144,022 706,642 � 1998 558,385 144,148 702,533 1999 556,455 143,897 700,352 2000 556,245 148,198 704,443 2001 552,745 151,652 704,397 � 2002 550,802 149,290 700,092 2003 554,430 151,490 705,920 2004 553,156 157,800 710,956 � 2005 551,906 157,800 709,706 2006 162,000 162,000 � $10,832,782 $2,891,848 $13,724,630 $18,922 is available in the Debt Service Fund to service the general obliga- � tion bonds. In the Sewer Fund, $110,904 cash is available. Of this, $53,857 is avail- � able to service the Sewerage Revenue Bonds. The City is in compliance with all significant limitations and restrictions � contained in the various bond indentures. � � -19- � � City of Cape Girardeau, Missouri � NOTES TO FINANCIAL STATEMENTS - CONTINUED l{ June 30, 1986 � � NOTE D - COMMITMENTS Effective June 20, 1984, the City of Cape Girardeau, Missouri entered into � an agreement with Centerre Bank to purchase a truck costing $64,425. The terms of this agreement provides that the City of Cape Girardeau will make twenty (20) quarterly payments in the amount of $4,021 to Centerre Bank. � Effective January 17, 1986, the City of Cape Girardeau, Missouri entered in- to an agreement with Centerre Bank to purchase a truck costing $99,476. The terms of this agreement provides that the City of Cape Girardeau will make � eighteen (18) quarterly payments in the amount of $6,526 to Centerre Bank. � NOTE E - PENSION PLAN The City participates in the LAGERS retirement system. LAGERS (Local Gov- ernment Employees Retirement System) is a statewide retirement plan for lo- � cal government employees and is administered by a board of trustees which is completely independent of the City of Cape Girardeau. The City is responsi- ble only for the remittance of City contributions to the plan. � Substantially all full-time employees of the City are covered under LAGERS. The cost to the City for the year ended June 30, 1986, was approximately $330,437 which includes amortization of prior service cost over an initial � forty (40) year period. The Missouri statutes require that accrued pension cost be funded. The contribution rates are determined by the LAGERS' Board of Directors and their actuary. The total unfunded liability for benefits � accrued as of February 28, 1985, the date of the latest available actuarial valuation, was $272,961. Due to the nature of the plan, it is not possible to determine the actuarially computed value of vested and nonvested accumu- � lated plan benefits and the plan's net assets for the City standing alone. There were no changes in actuarial methods during the past fiscal year. � NOTE F - INSTALLMENT SALE The City sold the former public works building to the Southeast Missouri I State University Development Foundation on November 19, 1979, for $100,000. The sale agreement calls for ten annual installments of $10,000 plus inter- est at the highest current investment rate received by the City. At June � 30, 1986, $20,000 was receivable on this obligation. 4 � -20- � � City of Cape Girardeau, Missouri � NOTES TO FINANCIAL STATEMENTS - CONTINUED June 30, 1986 � � NOTE G - CASH IN BANK AND INVESTMENTS A summary by fund of cash in bank and cash invested as of June 30, 1986, by � fund is listed below. Cash Cash � in Bank Invested Total General Fund $ 562,820 $1,184,330 $1,747,150 Sewage Fund 13,014 97,890 110,904 � Health Fund 6,236 15,000 21,236 Motor Fuel Tax Fund 20,835 576,928 597,763 Airport Operating Fund 28,468 78,408 106,876 � Mausoleum Fund 2,838 35,000 37,838 Convention/Tourism Fund 60,136 463,714 523,850 Federal Shared Revenue Fund 4,098 237,153 241,251 Debt Service Fund 18,922 18,922 � Special Merchant Tax Fund 3,025 15,000 18,025 Golf Course Fund 49,889 - 49,889 Capital Improvement Fund (38,189) - (38,189) � Multi-Use Center Construction Fund 43,537 3,433,729 3,477,266 Special Assessments Street Fund 46,923 - 46,923 � Data Processing Fund 130,900 - 130,900 Fleet Management Fund 68,348 50,000 118,348 Sewer Construction Fund 13,064 1,124,558 1,137,622 t $1,034,864 $7,311,710 $8,346,574 1 � NOTE H - NOTE PAYABLE � On June 22, 1982, the City Council authorized the City Manager to enter into a loan agreement in the total of $500,000 for the purpose of funding special assessment street improvement projects and ma�or capital equipment replace- ment. One year demand notes have been utilized in this loan agreement. The � balance of the note payable as of June 30, 1986, was $173,000. Special tax bills for the street improvements were issued to property owners which are used to help pay the debt. Street bills owed to the City at June 30, 1986, � amounted to $176,570. � � -21- � � City of Cape Girardeau, Missouri � NOTES TO FINANCIAL STATEMENTS - CONTINUED June 30, 1986 � � NOTE I - INTEREST EXPENSE Interest cost totalling $581,816 was incurred during the year ended � June 30, 1986. No interest cost was capitalized as part of the cost of as- sets constructed during the period. � NOTE J - INTERFUND TRANSFERS Included in transfers from the Sewer Construction Fund to the Capital � Improvements Fund is $245,666, which represents sewer construction costs for the fiscal years ending June 30, 1985 and June 30, 1986, of $53,339 and $192,327, respectively. � NOTE K - SEWER BILLINGS � Prior to June 30, 1986, the City's policy was to bill sewage customers once per year in the month of June. During 1986, the City changed from a yearly billing to a monthly billing for its sewage customers, � � 4 � � � � � L -22- � � 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, 1986, with Comparative Actual Amounts for year � ended June 30, 1985 � 1986 1985 Variance - Favorable � Budget Actual (Unfavorable) Actual REVENUES COLLECTED: Taxes $6,012,706 $6,035,800 $ 23,094 $5,699,530 Licenses and permits 439,800 490,653 50,853 412,827 � Fines and forfeitures 408,000 410,462 2,462 389,737 Interest received 98,000 107,748 9,748 146,084 Fees and service charges 637,500 622,653 (14,847) 558,830 � Revenue from other agencies 117,090 97,836 (19,254) 66,794 Miscellaneous 46,252 54,019 7,767 Total revenues collected 7,759,348 7,819,171 59,823 7,273,802 � EXPENDITURES PAID: General government 1,128,984 1,111,847 17,137 938,371 � Public safety 3,844,171 3,789,114 55,057 3,542,938 Highways and streets 1,421,147 1,401,705 19,442 1,256,372 Sanitation 1,207,212 1,203,205 4,007 1,220,472 � Health 67,738 62,698 5,040 60,685 Culture and recreation 924,106 842,043 82,063 753,405 Total expenditures paid 8,593,358 8,410,612 182,746 7,772,243 # EXCESS (DEFICIENCY) OF REVENUES COLLECTED OVER EXPENDITURES � PAID (834,010) (591,441) 242,569 (498,441) OTHER FINANCING SOURCES: � Operating transfers in 1,031,278 1,031,278 - 759,015 EXCESS OF REVENUES COLLECTED AND OTHER FINANCING SOURCES � OVER EXPENDITURES PAID 197,268 439,837 242,569 260,574 FUND BALANCE AT BEGINNING OF ( YE� 1,307,313 1,307,313 - 1,046,739 FUND BALANCE AT END OF YEAR $1,504,581 $1,747,150 $242,569 $1,307,313 _________ --------- � _________ _______ --------- ( -23- � M O+�O N 1� 1� 1��/1�O O � �*1 OD I��(1�O � N f� � ^f' u'1 O� u1 w��f1�!1 c�'1 O OD N u1 d O O� O O O� �p � N c0 O N Nt+�1 O T �O O e'7 a0 F1 �O rn vl N N � ^d�-i��--i o�p �,..��O�� 3, 00 � � ^ � � w W p? � � '"� r� � � � ro L O H � ri r-!r-1�?DO t�1 �O.t tfl.t O� � �D O o0 N M�C�ri.� ^ OO+�On �7 O+ O� � �t1 O�+ w O� 00 O�+.i rl e'��'1 �tA N�} �'1 1� O r-1 tl�f'�1 u'1 r� r-1 .7� N 01 �--1 r�-I�� n'1 �!1 N n ri V1 Q � � � � � � ri ri q � `'' N 11 � � � � � o�o �C � � � � � N � � � � � � � � rn � p f17 r�i � y ch �D C+ 1� 00 r� N w � u'1 e .y' N Gy � � O 3-�i� M � � '"'� rd-1 � O� N � � i W �"1 p i/T � v �• CV cV r z � �, �ii H � ti � � 'U O �7 ' n i� � 1 Q 1 1 1 � O � � � � � 1 � M � � Ci �r�l Cl V � q 3�+ OD ri � O � w N c0 �O CO Z d CH �� '� � � � M �` M M tl �7 u'1 v N N N � C' '.� O tA � �O Y1 N '�-� A N U v? �� O � L N }� ' � � � yG� w � 1 1 `O I 1 `Q 1 1 O 1 O � 1 1 � ^ � N i-.7 O o n n o � ao m � �n o � � H t6 � N N N CV �(1 1� v°' z w [1 � � � v> � � y � � c� � � �, v � AHW � � � � � � rn � � v U A. � ' 0 0�o rn ' � ' ' � �n i �1 ao r-1 ch Ip1 � U W m:i (3 k'' " " O� O+ O� O O aD 1� d w y a V 0 �1 N � u1 v1 O� O O � t� p� � U � �O r��i r�-i d v v �O � jj � � � �"-. N M � g `n � U z .o" 0.'� rl ..' O� � �r�1 ' �O � � 0^p � 00 N rl � � O� n �p � W � M O r-I �A r-1 ri �O O c�i 00 N � � O � cd O rl r� N N O� e--I r-1 � � „�C), � a0 O� O� � N � N � v � � f"I � � � C/� 'O C7 y A z � � H y1 W � � a O � V � � � 'O c/) .. "'za E +�+ � � .-. a z � z c~i� o � � � � ��w z � w ai c o N c0 �O�0 U O � �H v]�r�i O �H tA t� wH� z w ai; ,� c° � i � � oa � m v, oa~qzc� H q� +E� U S,+ � L � N 'O � N N i. W H W Z � t�,.�iu�i > c�i +�.> > AE��, � o o, v� v�iww v��c� co w H c� cL,-i+�ja O Ci H vi N DC Z C C Z W� N H W p.'O U Sr � � P6. Gl'C � � H qH Z L+ 3+ H Q H �' 6' f-7 � t0 ir m f-i W cA O t0 C N H Z U L L H��k. w W 1{ U�C. m u'O W O � �m � p W pW, 00 OO ka Q O CY. U U 1 cn � a�o N � � H N �0 �0,� i�+ H �W � a�.�u A U W� dr] � f � da�ia�iwa�i '-' a�i3.-�� a�i cnx w � s�+ v�a � c4 �z �,��i a a61i u�i �w aCi�w� w� �'" aa wo�A A m E-+ar-awa a�. c7xxv � o �oo ��v�� W W o W � � City of Cape Girardeau, Missouri � 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, 1986, with Comparative Actual Amounts for year � ended June 30, 1985 � 1986 1985 Variance - Favorable Budget Actual (Unfavorable) Actual � REVENUES COLLECTED: Taxes and special assessments $ 79,700 $ 80,391 $ 691 $ 70,233 � Interest received 550 1,041 491 1,266 Fees and service charges 100 134 34 10,552 � Total revenues collected 80,350 81,566 1,216 82,051 EXPENDITURES PAID: Health 100,928 92,187 8,741 98,450 � EXCESS (DEFICIENCY) OF REVENUES � COLLECTED OVER EXPENDITURES PAID (20,578) (10,621) 9,957 (16,399) � OTHER FINANCING SOURCES: Operating transfers in 20,000 20,000 - 5,000 � EXCESS (DEFICIENCY) OF REVENUES COLLECTED AND OTHER FINANCING � SOURCES OVER EXPENDITURES PAID (578) 9,379 9,957 (11,399) FUND BALANCE AT BEGINNING OF � YE� 11,857 11,857 - 23,256 FUND BALANCE AT END OF YEAR $ 11,279 $ 21,236 $ 9,957 $ 11,857 � _______ _______ ------ ------- f ! I -25- � � 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, 1986, with Comparative Actual Amounts for year � ended June 30, 1985 � 1986 1985 Variance - Favorable Budget Actual (Unfavorable) Actual � REVENUES COLLECTED: Interest received $ 50,500 $ 54,078 $ 3,578 $ 64,945 Revenue from other agencies 555,000 561,841 6,841 537,160 � Total revenues collected 605,500 615,919 10,419 602,105 EXPENDITURES PAID: � Highways and streets 148,300 145,964 2,336 193,275 � EXCESS OF REVENUES COLLECTED OVER EXPENDITURES PAID 457,200 469,955 12,755 408,830 � OTHER FINANCING (USES) : _ Operating transfers out (510,023) (510,023) (397,223) EXCESS (DEFICIENCY) OF REVENUES � COLLECTED OVER EXPENDITURES PAID AND OTHER FINANCING USES (52,823) (40,068) 12,755 11,607 � FUND BALANCE AT BEGINNING OF _ YE� 637,831 637,831 626,224 � FUND BALANCE AT END OF YEAR $_585,008 $-597,763 $12,755 $_637,831 � � � � � -26- � � City of Cape Girardeau, Missouri � MAUSOLEUM SPECIAL REVENUE FUND STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID � AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL Year ended June 30, 1986, with Comparative Actual Amounts for year � ended June 30, 1985 1986 1985 � Variance - Favorable Budget Actual (Unfavorable) Actual � REVENUES COLLECTED: Interest received $ 2,050 $ 2,570 $ 520 $ 3,306 � EXPENDITURES PAID: Health 1,008 508 500 86 � EXCESS OF REVENUES COLLECTED OVER EXPENDITURES PAID 1,042 2,062 1,020 3,220 � FUND BALANCE AT BEGINNING OF � YE� 35,776 35,776 - 32,556 FUND BALANCE AT END OF YEAR $36,818 $37,838 $1,020 $35,776 � ______ ______ _____ ______ � � � � � � � -27- � � City of Cape Girardeau, Missouri � CONVENTION/TOURISM SPECIAL REVENUE FUND STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID � AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL Year ended June 30, 1986, with Comparative Actual Amounts for year � ended June 30, 1985 � 1986 1985 Variance - Favorable � _ Budget Actual (Unfavorable) Actual REVENUES COLLECTED: Licenses and permits $ 490,000 $ 498,671 $ 8,671 $492,289 Interest received 45,500 51,777 6,277 29,280 � Total revenues collected 535,500 550,448 14,948 521,569 � EXPENDITURES PAID: General government 112,025 112,000 25 60,777 � EXCESS OF REVENUES COLLECTED OVER EXPENDITURES PAID 423,475 438,448 14,973 460,792 t OTHER FINANCING (USES) : - _ � Operating transfers out (538,286) (538,286) � EXCESS (DEFICIENCY) OF REVENUES COLLECTED OVER EXPENDITURES PAID AND OTHER FINANCING USES (114,811) (99,838) 14,973 460,792 � FUND BALANCE AT BEGINNING OF YE� 623,687 623,687 - 162,895 � FUND BALANCE AT END OF YEAR $-508,876 $-523,849 $14,973 $623,687 � -28- � � City of Cape Girardeau, Missouri � 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, 1986, with Comparative Actual Amounts for year � ended June 30, 1985 � 1986 1985 Variance - Favorable � Budget Actual (Unfavorable) Actual REVENUES COLLECTED: Interest received $ 22,000 $ 31,315 $9,315 $ 34,779 Revenue from other agencies 651,627 651,627 - 642,207 � Total revenues collected 673,627 682,942 9,315 676,986 � EXPENDITURES PAID: _ General government 46 (46) 50 Culture and recreation 15,000 14,764 236 33,410 � Total expenditures paid 15,000 14,810 190 33,460 � EXCESS OF REVENUES COLLECTED OVER EXPENDITURES PAID 658,627 668,132 9,505 643,526 OTHER FINANCING (USES) : I Operating transfers out (693,299) (693,299) - (494,792) 1 EXCESS (DEFICIENCY) OF REVENUES � COLLECTED OVER EXPENDITURES PAID AND OTHER FINANCING USES (34,672) (25,167) 9,505 148,734 � FUND BALANCE AT BEGINNING OF - YE� 266,418 266,418 117 684 , IFUND BALANCE AT END OF YEAR $_231,746 $-241,251 $9,505 $ 266,418 -29- � � City of Cape Girardeau, Missouri � DEBT SERVICE FUNDS COMBINING STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID � AND CHANGES IN FUND BALANCES Year ended June 30, 1986, with Comparative Actual Amounts for year � ended June 30, 1985 � 1984 Public 1965 Totals Building Bond Airport Bond 1986 1985 REVENUES COLLECTED: � Taxes and special assessments $ - $ 1,657 $ 1,657 $ 70,489 " Interest received 195 13,831 14,026 22,544 � Total revenues collected 195 15,488 15,683 93,033 EXPENDITURES PAID: Debt service; � Principal retirement - 85,000 85,000 80,000 Interest and fiscal charges 252,330 3,089 255,419 5,832 � Total expenditures paid 252,330 88,089 340,419 85,832 � EXCESS (DEFICIENCY) OF REVENUES COLLECTED OVER EXPENDITURES PAID (252,135) (72,601) (324,736) 7,201 � OTHER FINANCING SOURCES (USES) : Operating transfers in 271,057 - 271,057 - Operating transfers out - (152,656) (152,656) - � EXCESS (DEFICIENCY) OF REVENUES COLLECTED AND OTHER FINANCING � SOURCES OVER EXPENDITURES PAID AND OTHER FINANCING USES 18,922 (225,257) (206,335) 7,201 FUND BALANCE AT BEGINNING OF � YEAR - 225,257 225,257 218,056 FUND BALANCE AT END OF YEAR $ 18,922 $ - $ 18,922 $225,257 � _________ ________ ------_ INOTE: 1985 TOTALS REPRESE1vTT THE 1965 AIRPORT BOND FUND ONLY. THE 1984 PUBLIC BUILDING BOND FUND WAS NOT ORGANIZED UNTIL JULY 1, 1985. � I -30- � � City of Cape Girardeau, Missouri � 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, 1986, with Comparative Actual Amounts for year � ended June 30, 1985 � 1986 1985 Variance - Favorable Budget Actual (Unfavorable) Actual � REVENUES COLLECTED: Taxes and special � assessments $ 1,400 $ 1,657 $ 257 $ 70,489 Interest received 17,433 13,831 (3,602) 22,544 � Total revenues collected 18,833 15,488 (3,345) 93,033 � EXPENDITURES PAID: Debt service: Principal retirement 85,000 85,000 - 80,000 � Interest and fiscal charges 3,090 3,089 1 5,832 Total expenditures � paid 88,090 88,089 1 85,832 EXCESS (DEFICIENCY) OF � REVENUES COLLECTED OVER EXPENDITURES PAID (69,257) (72,601) (3,344) 7,201 � OTHER FINANCING (USES) : - Operating transfers out (156,000) (152,656) 3,344 EXCESS (DEFICIENCY) OF � REVENUES COLLECTED OVER EXPENDITURES PAID AND OTHER FINANCING USES (225,257) (225,257) - 7,201 � FUND BALANCE AT BEGINNING OF YE� 225,257 225,257 - 218,056 � FUND BALANCE AT END OF YEAR $ - $ - $ - $225,257 � � -31- � � Citq of Cape Girardeau, Missouri � 1984 PUBLIC BUILDING BOND - DEBT SERVICE FUND STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND � CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL Year ended June 30, 1986 � Variance- � Favorable Budget Actual (Unfavorable) REVENUES COLLECTED: � Interest received $ - $ 195 $ 195 EXPENDITURES PAID: � Debt service: Interest 252,330 252,330 _ � EXCESS (DEFICIENCY) OF REVENUES COLLECTED OVER EXPENDITURES PAID (252,330) (252,135) 195 � OTHER FINANCING SOURCES: Operating transfers in 252,330 271,057 1g,727 � EXCESS OF REVENUES COLLECTED AND OTHER FINANCING SOURCES OVER EXPENDITURES PAID - 18,922 18,922 � FUND BALANCE AT BEGINNING OF YEAR _ _ _ FUND BALANCE AT END OF YEAR $ - $ 18,922 $18,922 � ________ ________ ______ � ! ( I ( ' -32- � N i+�1 � ^c�'1 � O r�-i � � O � � p �-�-i O�+ q O r� V1�O w ��O p N N O N � � O � � CO O� 00 rl N T N �� 00 ri 00 O� ri r-1 O+ � � ri �� N v � � � v � r-i � � � N y � cti � � H �c0 �Op r-I o � ��*�i r'� � rn O n�1 � u1 e+1 O ap g �D u"1 N O�O O �O w O�O t�1 N w ap ^ � OD 1��D ri c��l N N ��/1 O N O� O�� O� ^ N N ri N O� �Y u1 N 00 �!1 r-i N e"f r..j �'' �-' � v � � � � � � � U C Fa � � a� e .� r. O 60� 00 � a0 c0 c��'1 O N O 1 1 O n c+l �O M t� �T+ C].C J-1 N N, r-��O O OD � O N 1� �!1 N �O 3r rl U � � O� N N, �!1 N H cC P.� � �'1 M W ul O � � 3' t� v1 00 �O t� W � a.�f•Q �', � c"1 �O N r-I O n N v r-i u1 O .t �� U � � N v � � �1 L U 1+ � p O Z W � 6 � '+� A �0 O .M� H y � � � G � c'''1 M �O � 1 �''1 �!1 1 1 �O 1 �—I O O� N � cA tn Cl r-+ � � e+1 c0 p ,� .F'.. � �j" �U r-1 "d 0f � � '� ^ N �D �p �7 �p w a> � � � � � �.^,� ^ o co co ro cn q'� c�'v � o ao co ,� ,� N M � � o �n 'C U w t]. O V � � � � v � � p�. B �"� 6 v� � � � � W U N ~ � M C7 Pa. Q � � a C -�-i 3 c�°i U H �O � � � � � O U O rl � � � v � S � rn 0 � i �O r� � M � cry p O i �O �•�+ t,�j ��'1 y V `� `� � � � O .c � � � II � v a 3 � a+ a� .c � �c o �n Z a� � � � � N N � d N � � M � v v � r-i � C '"� ri r-1 r-1 f�+ N U � � � O � Zw � £ � c0 � � ! � C.9 W Z W o � U I O O A ^ � W U .0 V � �'-7 � �"' 61 �p V] �.p d � 00 �Z� � � � � u� U «f (n a.+ a� O � .� a z W �d O R � W U� O � I cn OD� C� � d V i�+ f1: L] v A O G � 'L�' fY,z��,C� H af m a.� a.r W� W �A'� � W �,,FL'�..j� Z O O u:A C� r-� s. � a�i ro'i oa v� � sN. H ►. zz � �i w.0 aCi m N v >+� o a�i a�iww .0 D+�aU rWa �w I HW+�+ o a�i Q u ,�'-i a � cn G > v� a, u,-. U N Sr �C Z� N d G C O m Z W� H N �-7 N O � a O fr .-� �"�Hq C7 00 S-� t0 �O y W Z � � �-] 3+ 1+ N CA 1+ �0 H Z U O O � � J-1..�. H�A.�k" W W O r�n N N ��m p. H A Wp, � �n m C G N W w�W y UZ I DC �v'O.a� x Q cn Gr � H c0 N,a v W N d N �..� u A U W H � �-7 z �.�i > �auM vi� xooa�ia�i v`niaaa � � r?H� ��a �o �aaoo ��c�n6 � g W W o W o w � � City of Cape Girardeau, Missouri � SEWER CONSTRUCTION FUND STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID � CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL Year ended June 30, 1986 � Variance- � Favorable Budget Actual (Unfavorable) REVENUES COLLECTED: � Interest received $ 16,700 $ 9,395 $ (7,305) EXPENDITURES PAID: � Capital projects 226,106 26,106 200,000 EXCESS (DEFICIENCY) OF REVENUES � COLLECTED OVER EXPENDITURES PAID (209,406) (16,711) 192,695 � OTHER FINANCING SOURCES (USES) : Proceeds of revenue bonds 1,405,279 1,400,000 (.5,279) Operating transfer out (note J) (245,666} (245,666) - � EXCESS OF REVENUES COLLECTED AND OTHER FINANCING SOURCES OVER EXPENDITURES PAID AND OTHER � FINANCING USES 950,207 1,137,623 187,416 FUND BALANCE AT BEGINNING OF YEAR _ _ ( FUND BALANCE AT END OF YEAR $ 950,207 $1,137,623 $187,416 I ( ! � -34- � � City of Cape Girardeau, Missouri � CAPITAL IMPROVEMENTS FUND STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID � AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL Year ended June 30, 1986, with Comparative Actual Amounts for year � ended June 30, 1985 � 1986 1985 Variance - Favorable Budget Actual (Unfavorable) Actual � REVENUES COLLECTED: Taxes from other � sources $1,162,666 $ 876,538 $(286,128) $ 989,633 EXPENDITURES PAID: � Capital projects 1,420,296 1,143,763 276,533 1,060,350 (DEFICIENCY) OF REVENUES � COLLECTED OVER EXPENDITURES PAID (257,630) (267,225) (9,595) (70,717) � OTHER FINANCING SOURCES: Operating transfers in (note J) 337,666 337,666 - 80,000 � EXCESS (DEFICIENCY) OF REVENUES COLLECTED AND OTHER FINANCING SOURCES � OVER EXPENDITURES PAID 80,036 70,441 (9,595) 9,283 FUND BALANCE AT BEGINNING OF � YE� (108,630) (108,630) - (117,913) FUND BALANCE AT END OF YEAR $ (28,594) $ (38,189) $ (9,595) $ (108,630) --------- _________ -------- _________ -------- � � � � � -35- � � City of Cape Girardeau, Missouri � MULTI-PURPOSE BUILDING CONSTRUCTION FUND STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID � AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL Year ended June 30, 1986, with Comparative Actual Amounts for year � ended June 30, 1985 � 1986 1985 Variance - Favorable Budget Actual (Unfavorable) Actual � REVENUE COLLECTED: Interest received $ 337,100 $ 338,282 $ 1,182 $ 224,526 � EXPENDITURES PAID: � Capital projects 2,025,734 1,688,182 337,552 121,057 Interest 258,630 258,630 117,673 Principal retirement 105,000 105,000 - - � Total expenditures paid 2,389,364 2,051,812 337,552 238,730 � EXCESS (DEFICIENCY) OF REVENUES COLLECTED OVER EXPENDITURES PAID (2,052,264) (1,713,530) 338,734 (14,204) � OTHER FINANCING SOURCES (USES) : Proceeds of general obligation bonds - - - 5,018,727 � Operating transfers in 205,000 205,000 - _ Operating transfers out (18,727) (18,727) � EXCESS (DEFICIENCY) OF REVENUES COLLECTED AND OTHER FINANCING SOURCES OVER EXPENDITURES PAID (1,847,264) (1,527,257) 320,007 5,004,523 � FUND BALANCE AT BEGINNING OF Y� 5,004,523 5,004,523 - - � FUND BALANCE AT END OF YEAR $ 3,157,259 $ 3,477,266 $320,007 $5,004,523 � � � -36- � � City of Cape Girardeau, Missouri � SPECIAL ASSESSMENTS FUNDS COMBINING STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID � AIv'D CHANGES IN FUND BALANCE Year ended June 30, 1986, with Comparative Actual Amounts for year � ended June 30, 1985 � Special Merchant Special Tax/ Assessments - Totals Redevelopment Streets 1986 1985 REVENUES COLLECTED: � Taxes and special assessments $12,386 $ 60,322 $ 72,708 $ 86,079 Interest received 1,250 15,525 16,775 22,306 � Miscellaneous 13,982 - 13,982 - Total revenues � collected 27,618 75,847 103,465 108,385 EXPENDITURES PAID: Principal and interest - 119,110 119,110 52,500 � Capital projects 24,134 - 24,134 32,908 Total expenditures paid 24,134 119,110 143,244 85,408 � EXCESS (DEFICIENCY) OF REVENUES COLLECTED OVER � EXPENDITURES PAID 3,484 (43,263) (39,779) 22,977 OTHER FINANCING SOURCES: � Operating transfers in - 50,000 50,000 - EXCESS OF REVENUES COLLECTED � AND OTHER FINANCING SOURCES OVER EXPENDITURES PAID 3,484 6,737 10,221 22,977 FUND BALANCE AT BEGINNING � YE� 14,541 40,186 54,727 31,750 FUND BALANCE AT END OF YEAR $18,025 $ 46,923 $ 64,948 $ 54,727 � ______ _______ _______ _______ � � � -37- � � City of Cape Girardeau, Missouri � SPECIAL MERCHANT TAX/REDEVELOPMENT STATII�IENT OF REVENUES COLLECTED, EXPENDITURES PAID � AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL Year ended June 30, 1986, with Comparative Actual Amounts for year � ended June 30, 1985 � 1986 1985 Variance - Favorable Budget Actual (Unfavorable) Actual � REVENUES COLLECTED: Taxes and special � assessments $15,200 $12,386 $(2,814) $11,513 Interest received 850 1,250 400 1,239 Miscellaneous 11,000 13,982 2,982 - Total revenues '' collected 27,050 27,618 568 12,752 � EXPENDITURES PAID: Capital projects 25,720 24,134 1,586 9,744 � EXCESS OF REVENUES COLLECTED � OVER EXPENDITURES PAID 1,330 3,484 2,154 3,008 FUND BALANCE AT BEGINNING OF � YEAR 14,541 14,541 - 11,533 FUND BALANCE AT END OF YEAR $15,871 $18,025 $ 2,154 $14,541 ______ ------ � ------ ______ ______ � � � � � -38- � � City of Cape Girardeau, Missouri � SPECIAL ASSESSMENTS - STREETS STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID � AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL Year ended June 30, 1986, with Comparative Actual Amounts for year � ended June 30, 1985 � 1986 1985 Variance - Favorable Budget Actual (Unfavorable) Actual � REVENUES COLLECTED: Special assessments $ 64,000 $ 60,322 $(3,678) $74,566 � Interest received 12,550 15,525 2,975 21,067 Total revenues � collected 76,550 75,847 (703) 95,633 EXPENDITURES PAID: � Principal and interest 120,500 119,110 1,390 52,500 Capital projects 23,164 � Total expenditures paid 120,500 119,110 1,390 75,664 EXCESS (DEFICIENCY) OF REVENUES � COLLECTED OVER EXPENDITURES PAID (43,950) (43,263) 687 19,969 OTHER FINANCING SOURCES: � Operating transfer in 50,000 50,000 - - EXCESS OF REVENUES COLLECTED � AND OTHER FINANCING SOURCES OVER EXPENDITURES PAID 6,050 6,737 687 19,969 FUND BALANCE AT BEGINNING OF � YE� 40,186 40,186 - 20,217 FUND BALANCE AT END OF YEAR $ 46,236 $ 46,923 $ 687 $40,186 � _______ _______ ______ ______ � � � -39- � O�"')c�yNNO O t��cOCOtO�c d O+ O � O� O � O�W�Dt�Ot"f �!1 N^OriNT O� O � .t�A 00 w O+ 1� w O 1� 1� t[1 a0 .7 e7 c'n c�'1 N N O � Q� �*1�!1�N «1 �T O.'t O�N N O r-� N O�r� N N th�D i-i Vl O� rl N �/1'-1 c� O r� r�-I N e'7 � � � � � � N tp L O � H � O+O+N c'')�D O� e0 th�O I�N d r-1 e7 i"'f O O � � O\ ^ N r�1 N t��A�' N u'1'-i O OD aD N �O � N N d d 1 u'1 ^ d O�t�O�O O� aD O O a�O �A � � �O N�O O�u1 1� t� r-i u1 00�a0 oJ �O � N r�l �7 N t� � �d�N e�'f O e'�'f d a0 r-1 e-i O � W t�r-i rl r-1 tA r-I e�l ri N v v �v ch N � � r-i x � � � W � w a ¢ d ' � r-t ch rn ao � oo � o o c+� .o rn g � � �+ rl�C 00 u'1 O� � rl N�1 O O�N O� � �'t7 �r��O ri O+ O c0�O n� O+ o+ O O O� O+ � � H � wka M�O�NN � ��N� N N � ri c�1 � qg � D'+ O V`�? N � 0 � � � � A u H O f� W � � .-� � H O H �p N � G m w y � "� U' .'a �l1 J�(s+ N O 1 T N O �`'1 t'1.t rl Ul 1 N �!1 CO I 1 70 CO t0 p � � Z ,� CO ir t�1� c0.�'t� CO c0 t� p �q(Z� x �9 r-� L].Q c+'f� ^r-i N O, �a0 r�-1 O d a0 ^ r� �O c0 0 � :� U �0 .� a� a0 e+1 V1 rl N r-1 O ri�O r-I � py ri n �"'1 r7 e�1 r�u'1 � N r� r-I 00 O � i'�,+ W 6 O c"1 6 i,c0a v> � N � d N tA U 01 � � C� � d L ti o � O a � � � �o z w 3 v U W a] �D q � O w � N g 9 � W C, �1 1 1 CO�O� .t n'1 r-1�'1 Cp�O O� O �O 1 1 � 0 a N N t� t� � � .7 O +�i w tr1 LTr � �O OO C�2 w Q�e+'1 Q�O�N�D e-i � CO O� U A N n '-I ri�t1 �D CO N r-i �O M d t� n � G c6 i!1 N �O t�'1 r N n � rl N ri W ti d v? � `'� N � d av "' "' o v U 'O � C cn Gl ,.�7 }a W W 9 �+ � � � b O � � � H y u» � � � � � o � � �i � a �"' � � N u1 y y P+ ,y ? � O � C7 W H W y� � ; � H H .� � � U C G 3��+ N CK H � � �.`�-7.� O. � C H tA w � a E-{ � A � 6 W G ,-� � � � aW0 W U H �a � � o o. vWi�-.�°a � cxi a�i � � � 6 �¢ � w -• v� v� WZ� � � e O Z > t0 w m cd O � � � c� C� C� W � � �"'� O H N > rA O O � p, N N�-r O a� � .. � � W Ol R d 1a �0 ?C tA Q.cC N � cd C/] `. [� GD O C w t� W O � G O a.r cq H H s. ,� �, �o o ,-.� ,� �a m o o w w � C� co m a�r. d H c� c0., o.�.-� ,� H a C� c9 � Z.G m N.� 7 Z C cd c0.� �tl U v Z Z O G] Ga H[� U m N i+ y G H O 3� 1-� N 1J N .F. � d V Z � F� 6�1 d O B� N CL� N N O+�-1 �F�+ p w ~ d� d' ' W�;s.i�Uf-i�p: �W R.C.�U�UP, U W W H Htx� HW � � 0 H O O Z C� c� � � City of Cape Girardeau, Missouri � INTERNAL SERVICE FUNDS COMBINING STATEMENT OF REVENUES COLLECTED, EXPENSES PAID � AND CHANGES IN RETAINED EARNINGS - ALL INTERNAL SERVICE FUNDS Year ended June 30, 1986, with Comparative Actual Amounts for year � ended June 30, 1985 � Data Fleet Totals Processing Management 1986 1985 OPERATING REVENUES COLLECTED: Fee charges $200,265 $928,087 $1,128,352 $1,000,910 I Sale of property 73,550 31,774 105,324 25,307 Interest 185 1,618 1,803 251 Revenue from other agencies - 25,000 25,000 - � Total operating revenues collected 274,000 986,479 1,260,479 1,026,468 � OPERATING EXPENSES PAID: Personal services 41,824 235,085 276,909 253,354 General operations 3,437 404,833 408,270 446,150 ( Contractual services 9,913 222,295 232,208 233,074 Miscellaneous expense 18,450 207 18,657 1,436 Capital outlay 273,823 111,395 385,218 36,231 ( Total operating expenses paid 347,447 973,815 1,321,262 970,245 ( INCOME (LOSS) BEFORE OPERATING TRANSFERS (73,447) 12,664 (60,783) 56,223 IOPERATING TRANSFERS IN 203,656 25,000 228,656 25,000 NET INCOME 130,209 37,664 167,873 81,223 RETAINED EARNINGS AT BEGINNING OF YEAR 691 80,684 81,375 152 I RETAINED EARNINGS AT END OF I Y� $130,900 $118,348 $ 249,248 $ 81,375 -41- � � REPORT ON COMPLIANCE WITH LAWS AND REGULATIONS RELATED TO MAJOR AND NONMAJOR � FEDERAL FINANCIAL ASSISTANCE PROGRAMS � We have examined the general purpose financial statements of the City of Cape Girardeau, Missouri, for the year ended June 30, 1986, and have issued our report thereon dated August 20, 1986. Our examination was made in accordance � with generally accepted auditing standards; the standards for financial and compliance audits contained in the Standards for Audit of Governmental Organ- izations, Programs, Activities and Functions, issued by the U. S. General � Accounting Office; the Single Audit Act of 1984; and the provisions of OMB Circular A-128, Audits of State and Local Governments and, accordingly, includ- ed such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. � The management of the City of Cape Girardeau, Missouri, is responsible for the City's compliance with laws and regulations. In connection with the � examination referred to above, we selected and tested transactions and records from each major Federal financial assistance program and certain nonmajor Federal financial assistance programs. The purpose of our testing of trans- actions and records from those Federal financial assistance programs was to � obtain reasonable assurance that the City of Cape Girardeau, Missouri, had, in all material respects, administered major programs and executed the tested nonmajor program transactions, in compliance with laws and regulations, includ- � ing those pertaining to financial reports and claims for advances and reim- bursements, noncompliance with which we believe could have a material effect on the allowability of program expenditures. � In our opinion, for the year ended June 30, 1986, the City of Cape Girardeau, Missouri, administered its major Federal financial assistance programs in compliance, in all material respects, with laws and regulations, � including those pertaining to financial reports and claims for advances and reimbursements, noncompliance with which we believe could have a material effect on the allowability of program expenditures. � The results of our tests indicate that for the transactions and records tested the City of Cape Girardeau, Missouri, complied with the laws and regula- � tions referred to above. Our testing was more limited than would be necessary to express an opinion on whether the City of Cape Girardeau, Missouri, admin- istered those programs in compliance in all material respects with laws and regulations noncompliance with which we believe could have a material effect on � the allowability of program expenditures; however, with respect to the trans- actions that were not tested by us, nothing came to our attention to indicate that the City of Cape Girardeau, Missouri, violated laws and regulations. � �.�,c�.�,, �,�.� � , ICape Girardeau, Missouri � August 20, 1986 � � -44- � � REPORT ON INTERNAL CONTROLS (ACCOUNTING AND ADMINISTRATIVE) - BASED � ON A STUDY AND EVALUATION MADE AS A PART OF AN EXANINATION OF THE GENERAL PURPOSE FINANCIAL STATEMENTS AND THE � ADDITIONAL TESTS REQUIRED BY THE SINGLE AUDIT ACT � We have examined he n t ge eral purpose financial statements of the City of Cape Girardeau, Missouri, for the year ended June 30, 1986, and have issued our � report thereon dated August 20, 1986. As part of our examination, we made a study and evaluation of the internal control systems, including applicable internal administrative controls, used in administering Federal financial � assistance programs to the extent we considered necessary to evaluate the systems as required by generally accepted auditing standards, the standards for financial and compliance audits contained in the Standards for Audit of Govern- � mental Organizations, Programs, Activities and Functions, issued by the U. S. General Accounting Office, the Single Audit Act of 1984, and the provisions of OMB Circular A-128, Audits of State and Local Government. For the purpose of this report, we have classified the significant internal accounting and admin- � istrative controls used in administering Federal financial assistance programs in the following categories: � 1. Cycles of the Entities' Activity °Treasury or financing °Revenue/receipts � °Purchases/disbursements °External financial reporting 2. Financial Statement Captions � °Cash and cash equivalents °Receivables °Inventory � °Property and equipment °Payables and accrued liabilities °Debt � °Fund balance 3. Accounting Applications °Billings � °Receivables °Cash receipts °Purchasing and receiving � °Accounts payable °Cash disbursements °Payroll °Inventory control � °Property and equipment °General ledger � � -45- � � REPORT ON INTERNAL CONTROLS (ACCOUNTING AND ADMINISTRATIVE) - BASED � ON A STUDY AND EVALUATION MADE AS A PART OF AN EXAMINATION OF THE GENERAL PURPOSE FINANCIAL STATEMENTS AND THE � ADDITIONAL TESTS REQUIRED BY THE SINGLE AUDIT ACT - CONTINUID � 4. Ma.'or Federal A � ssistance Programs � °Eligibility °Types of services °Matching level of effort °Reporting � The management of the City of Cape Girardeau, Missouri, is responsible for establishing and maintaining internal control systems used in administering � Federal financial assistance programs. In fulfilling that responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of control procedures. The objectives of internal control systems used in administering Federal financial assistance programs are � to provide management with reasonable, but not absolute, assurance that, with respect to Federal financial assistance programs, resource use is consistent with laws, regulations and policies; resources are safeguarded against waste, � loss and misuse; and reliable data are obtained, maintained and fairly disclos- ed in reports. � Because of inherent limitations in any system of internal accounting and administrative controls used in administering Federal financial assistance programs, errors or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation of the systems to future periods is subject � to the risk that procedures may become inadequate because of changes in condit- ions or that the degree of compliance with the procedures may deteriorate. � Our study included all of the applicable control categories listed above. During the year ended June 30, 1986, the City of Cape Girardeau, Missouri, expended 80% of its total Federal financial assistance under major Federal � financial assistance programs. With respect to internal control systems used in administering these major Federal financial assistance programs, our study and evaluation included � considering the types of errors and irregularities that could occur, determin- ing the internal control procedures that should prevent or detect such errors and irregularities, determining whether the necessary procedures are prescribed Iand are being followed satisfactorily and evaluating any weaknesses. � � � -46- � � REPORT ON INTERNAL CONTROLS (ACCOUNTING AND ADMINISTRATIVE) - BASED � ON A STUDY AND EVALUATION MADE AS A PART OF AN EXAMINATION OF THE GENERAL PURPOSE FINANCIAL STATEMENTS AND THE � ADDITIONAL TESTS REQUIRED BY THE SINGLE AUDIT ACT - CONTINUED � With respect to the internal control systems used solely in administering � the other nonmajor Federal financial assistance programs of the City of Cape Girardeau, Missouri, our study and evaluation was limited to a preliminary review of the systems to obtain an understanding of the control environment and � the flow of transactions through the accounting system. Our study and evalua- tion of the internal control systems used solely in administering these nonmajor Federal financial assistance programs of the City of Cape Girardeau, Missouri, did not extend beyond this preliminary review phase. � Our study and evaluation was more limited than would be necessary to express an opinion on the internal control systems used in administering the � Federal financial assistance programs of the City of Cape Girardeau, Missouri. Accordingly, we do not express an opinion on the internal control systems used in administering the Federal financial assistance programs of the City of Cape ( Girardeau, Missouri. . Also, our examination, made in accordance with the standards mentioned above, would not necessarily disclose material weaknesses in the internal � control systems, for which our study and evaluation was limited to a prelimi- nary review of the systems. 1 This report is intended solely for the use of management and the cognizant ! audit agency, and other Federal audit agencies and should not be used for any other purpose. This restriction is not intended to limit the distribution of this report, which, upon acceptance by the City of Cape Girardeau, Missouri is Ia matter of public record. ( �� ( � Cape Girardeau, Missouri IAugust Z0, 1986 I I -47- � � City of Cape Girardeau, Missouri � STATEMENT OF SEWER TAX COLLECTIONS AND RECONCILIATION Year ended June 30, 1986 � � Outstandin tax bills June 30 1 S , , 985 $797,079 � Additions to tax bills (note K) 12,446 TOTAL BILLS TO BE ACCOUNTED FOR $809,525 � _______ TAXES COLLECTED DURING YEAR $537,239 � Add: Discounts $ 10,666 Adjustments 2,709 Cancellations 166,842 I 180,217 ! Less: Penalties levied during year 11,527 168,690 � OUTSTANDING TAX BILLS, June 30, 1986 103,596 � TOTAL BILLS ACCOUNTID FOR, as above $809,525 � R � � 1 � � � -48- � U � � $ L W � �N 'Cy Gl +1 � '� C+ i�.i c0 � N � Q C O N �rn ro cA a 1 � ro U � �o �o aoo �cn �., o v a�i a�i '� � ,�-�o �+� � � � a �� y > s� � q > a� u � a cn� cn� °�o" ,�v ,.� o s.o ', 1+� � O y U C�� p d O O O r-�i '.�� '.�••. O v? � 3+ U p v? 41 L+ O+1 U a.r w L � U .0.i ..�1 O t� ...1 � O� .Y' U � U � y,i � i�.-r W la O m � .� �� "'�p C1 ^ �D eo O r-1 � Z 1 � 1 C tNE� VOI cUd 0 1C+0 N TJ W � O r-1 GJ � � d,a� �"' a� o u a.o �.°�b�a � s°+ �, o a v�i c°� w N A �N�y7� �.1 �� d� 3w0 1� � cn.�-I .� O y �� W 3r U 'C 'O � O �� ctl P. 3.�� d t0 � � y � W M y O 9 .� �.G �A � ,,V� 3� O � .0 O 00 U r-i � O O i� � 00 W � 5��+ V'O �� W C � la U +� 3-� w d '� nJ O 1+O G�.�i C � a.� �0 O� T7+a W � � N O N O ,-1 U +� O v� O cA .� U 1�.� t� � Q O ,-+ ao ao �v w w ro s+ a`� ,-� �o c u � a�i � � r`Vn u a. o 0 0 ,-+a v m u,,� � �w o ❑ c a'o �''M a� ,°� �'.� oo..�� '°,-� u `�° �� G w r. s� �o a ro c�i a e � � � �0 'O M 'V t!> � W'O O M M O � ul C tn C L+ O C a� U 'O U L p q y� y,� � � � y�'j'� s� �o a� �o � d a� v, a�a ,a ,-� �a ro v, a� a a� a r+ � v � o0 0 0 ,, w o � w .-�a s. m a d �-r �. �n,� ,-a,.� o �,� � a sro. � w� `� a°�i o � A� ,°-i� c°� � a° a 'aw �� > •',�a v �,.,b �o v s+ .,a a �� u�o d o a� ..a m � d a a a � oo c a u ,� o a a �n >, �. .-� o ..a ., ,-, a o ,a �u y, ,-r d >, � ca �a cn ro,-r o �n ,�+ �o - s. u .-�o ,-i u o O U u U +� +-1 y.� }.� t� ui � N O � i� >, H �-r L N 7r m � iC�.�1 � a.� O cd .O C t�O .!G N OO d O 3�a� � y � � 0�0 x O 6'C O� �o ��a �,-+a u d �o a. a m o p a� .F�' ,.+ m >,o o...� �,o O� O O H O O L+ l+ L cp O �+a N C cd t� O � N �r-a � P,c� tC 1� P. W�s. P. H cn C9 U 41.� .-� N 9 v) 3 w cn U vs � v �-t u1 � d �C �vr � �+ Cw7 O � O�p ^ �D fA � Q� � � ',� I � � • v CO --� o �o 6c0 � Ea ..�i � W M N O r�i � � � � � � a�.� � �� U d � U p U M O O O O O O D U N Cq � �? 'T� 'T 3r 3+ 1+ ir H ri Cl ry-1 H t� '� � U � '�7 � � Z U O W � P, P. P. tL W �O L].� N N L �+i O� I � "7 C O a a N� N 1� y�1 01� NO � Hp+ O� M C4p.� � � � �a e � oo uM o� urn u � -.�1 N N +U�1 �� U U �0^ O O� C O+ C a0 n1� ctl r� c0 n c0 C+ � 7r � � M ��o O N N O GCi P�. F-�i TM G/ y 3r co F+co 1+a0 F+a0 f+r� u G) C '"� �0�0 U Q � � � � � � � i �aO .a r+ N N: >, o u m o y o �n o u,o �n � ,-� ,-i a �+ �v�o >,� U ❑� Gri ❑t� G� Cr� G� GO P�. fA O p U c�d� .-�r � V �-{ �+ 'd +�+d �C� c0 O� H�'1 H�"1 H M H�"'f H 1� -7. cb G C.-i Ya O� 1+O� O� O� O� O� �+1 w (.r� N tC N O �O� �O� 'O 1 'C7 1 T7 1 'O 1 'C O� .w g V N U' '-1 ',a�0 J C. O .Sy '.� 'U W m ri m r-I O rl O ri O r-I O ri O 1 N cti N ri O .0 m N ��+ +� C�1 Q.] O � O a� O a� O � O r-i U N U � p,p. �.�1 p.� �q cr) �, � O C U H C7 H C7 '�� k. f� t�.k� W� f�r�l R� V� ctl N1 O N� U �•� N U ctl W 6*a k. "'� V] � � �-,�� G# G� ��"„ ��"„ �� .-a� .�� T7 �M C7 � TJ" m cy� I '•'��,. S� L3.0 U O ,-� }+ ctl ctl �d Rf t0 �C N m 3a u�N N W N E O I U �d N � � .-r >, C �+ C � C � O � C � G O G N 3-i C � D,O I �+ k� ,� U ,r. U O U O U O U O U O U H 4t H O� y�,-1 . U O U PO N�' JJ�rl J.1+i .-1�ri rl+�i M M �ri�rl ti-1 ti-1 p, q 1r.1 1+� a�.� a.�.r 1�� t�.r a.+�--i � H'C�l 6 U �� G��O 6 d�++ O O O O ctl O cC O ctl O ctl O �0 O c� o za za. za za zw za za � x ro,��,.' �� an°. W �� I � d � � � L O� � I ro ^ � A oJ � c0 a0 c0 a0 OJ O� �--I t� �O � � � O r�i � O+ r-I rl �-1 ra rl � ri � .-i r-i L }a N r-i rl �-i 3��+ A N y„�� ri rl �-1 r-1 r-i fr ri � M c'7 �'1 c7 n'1 L y r-{ � N � � � 7, � 7. � � O A � y w a�i � m � � � � � � u � � a a ti ti ti ti ti ti ti ¢ o ti �a' ti � � rn N � ar �n .a u� �n u� �n vi a�o � .o �n � � �o M rn � rn rn rn rn rn °� `n 00 °° A r-1 ri rn r-1 r-1 r� r� ri � ri rn r�-i r�-i N � � N � � � � C/ 00 � ri rl r� r� r-I 1+ II � � N ch i+l e"1 �'1 e7 L Ol r�l � e'�7 H d � � � � � D. � � O � � N a�i � � � � � � � a u � a � Ga '--� '--� ti ti ti ti ti d O ti 6 '-� � ►. � � � � '*'� ,� U� N I p »� +-� t� u N @ � O W ttl ❑ ^�T7 L 1 JJ W �6 � N � 3a � g OO 00� vl O t�'O W.� c0 m . � O , v�i vC-i A CO a) ti�-I N m C N�tl vr d ,-+ a�o a �, �n.c v.,a v-� � � � ro u �.-�i A. .n ¢ w..�� t� N,U-i d +a a cu E�o ,�u o u w 0 0 +-�'iva �v � a °10� c �ca,�wa v, ' � +� s+d +� .� o 0 0 s+ p o o a�i >,a�� °o a � -.°i o�o+�'3 a�i a�'i °n.�L v N O iJ 1� U C'..� O 00 L+ O N fr vl O W Q cd � g O O O C i+ � O W,C Q O P.G W d q W-�-� N }� � s � o d�v w,� �,a�o a.s. o o a, v �c o ,o "> <n uad a� v �am� da .,� d � ov u cvr, � � � v> � � vs� aoa,a � ►� >,�° � �iw� '" >, �. >, v> � �+ v �ro �''o s�.� `° a s+ o r.,v a d•r,o 0 a� a v o � �o d'n rl w°�o� ��,°�'��v voi ,-'�i > +�i � 1+ 3+ O 00 C W u OD S��!1 Gl O D m ..C O � O U N � FO C c0 r� G m N O 7 �� w M�.-1 tn.-� cy N q, U ?d 00 m .� uy �.i H a� t� U m O U�.�1 W a? ,., s� �o �o ,., v >, oo w �a.o ..a d�-+ a e ,�,., y. a d a v d ,�.., .�.� a ao s.�n ,-,.-r �a a s� ..a a a� � � cu s� x ,a r+o a,a v rn ,-+ y,� �o c� � a a�o" a� � � H C �'C f O c 0 r+ C p u N U v� E O cd �-+ �, �, >, ,� p o o .-, a�,,.,� ro �+.,� w u o is o 0 a� ,.� �., L a a ►+ u v> ..a v v-� d ❑v,c s. � � c�a w o o a �,c w,c a a �a o r� � m ,a .a .,� w p d U U U d +��i U� d i� �M pp .--� O � o O �+�Gal O � � � � � � L� C r-I E C O � 3�-i � ••> �'C O�r-I � O 41 N rh L N.0 � y U.-i+� i�+'C7 H LL N c/> d �o �o v �v ,� > ►.� co � w u > ,a,�+a� d c as s. �+� a a � ❑ a a � v.1 r, �o o w o cc oo�o o,�,a o 0 O O O O H � m S ir W y U W F' 1+ c0 A �O�-+O b+ I Pa Pq CG cA W C O a.�W O �1.� G t�, O P. t�+1 N R �� O m c0 N � �w �+ '�+ �, �, U N 00 N O m W UUM� G t�.1 00 N `�. U O OD TI 3+ 1.� v-1 C F++�1 O r-1 N N N d .-a q ul �0?G 1� N O r+ 'A�.-� D.O U O'U S � � 7 � � � � �O rl y � 1�.� c0 L ��'EO`��-1 L G U N rl O cn cq cn cA P» rs�rn v> cn i+ m P,� P.U �U d O m,C cn � � H � O � O 00 � C.W.9 � � c�0 � � I � a a, y. � � *�] � A u t�i a.�'+ a�i t�' U U G C.�7 N � N Gl N N d c0 O � 'C U :J ?.. � �N � � �U U U la e"1 'O rl `O c� W � �N �00 N r-1 �N ��O c0 � y� �� I 3r U 'O U 'C7 O 'C7 O� 'C7 r� 'C O 'C a0 H F+ f.Gj O N �.-i N rl G rl G ri q O+ G O� R d � �GO L� c� � v � ro�o ro o �o�n �o� �a�c m�o w � y� .-r w R O f!� O CA V] Q N G u'1 Sr C �V] v v w >,� D,� �,� >,� >,� P. Cn L t(� L�f1 JJ t!1 L�f1 L u'1 ~CO ~�O F*a��.- 'l7.�i- N Z 3a �O r�-1 �--1 .-� �--i �--1 N u1 N.� -ra I U H �O O cd� cd�"�.. N��.- �0 a �0�Y.. 3+1� S�+00 i-� '� W '� G) cd � � � ;J � �.-1 e'�1 .�-1 M V1 U (� w W >, m�v w�v w¢7 w�o �n�v L*a � k. i a�,a m,-� o O N c N q �C p ai C �C q o o $� y,� F+ G U O U O U O U O U O 3+O 3+O � � w �c oa oa w co oa v�n d�n �a° L a° '� � G q C C C v�i '� �'� � U O L ',a� L ',a� J..� ',a� J..� ',a� J-J ',a� N� C)� Cn '.� N .'a� U G) Q N C N G N C N C .0 � �C 7� C 'O ❑ � ro d �o 6ro 6co dm uu uu �, ca a a a a a +-+,-+ ,�,-+ �o a � a H a� e d e a� e a, e a� e �,� �.-+ N o ,ao .co .co .co a� o u� o � o co �U HU HU HU NU 3P. 3P. C.,�U �U ( N � n � � � I Q W � w r-i �O � � � � � � �--I � �O O �i L O O O O r{ 3-roi G q G C rl ��'1 y y� � •.d �i v�1 r1 ti-1 I .0 t� t� L �, y, O � �, W U U U U �-�i �-�i O d ti I N � O� U1 � 1 Ul O+ ( �--I a0 r-I r� co 00 r-i c0 d � � � 0�0 O�+ � r-i A N � rn ri � � N W N p r� r-I �O O e�-I 3+ oi a� � 01 rl M N +� � I A H � U O � � p � ; � Q c�C U � � U � o ti ti o ¢ z° I � � $ y c a � d � y V�e � � � 00 �+�.�i {,+� W� �, al W� C C � � � U.O JJ W a° c �.+ "p U 3+.-a L O 41 N '�-� � �0 O O � � a°i s M o 4''0 �� ►�+ •, y,d i,v� i+ O U q 1�.i G �-�i w > ~ O P�q p.S.�r ,O U � � �U ctl P.R i.�i .-"�i~ r-1 �0 CL �rl H w � N +� �-+ O W .-a � �O � G U O 1��i y ao �� a �� v'�i �� a�,� d o�o a�i a" �o� �� o�i � a�, � � �"' � oa�i aw � w° as+i ,w-� ►." ��" a d a� w °' � ,�.� v c o s°�+ ►+ A 3u ao � � e> � a a�i �w �x� v°� � H Z � U �O O aD .�w � cwa � ,�-i a. � � s a ro � � a a° v° a q � z � � � � ti z a a c.�� ^ � -r�++ � � � a ►`�+ d � � c� � �o .� o a�i G >, N � N P�. U H�'1 ►�i � U H �N G .�-� O O G� p�„ � W k+ 'T � � C� H O�D .w O O � �� cd.p ,-a a.�i w � U o ,� U a0 � ++ � 6 .�u'f ,�-�'� s"�� P. � �. N �. # U U �a �� u W Q r-1 cd.-+ y � �d O O i+ O ,C 7,� U4L FC4 H I � � d O+ �O L �O r� Cp ftl a0 p� I A r�-1 O�D O � O � � 0p M � � 6 A �.-i � IW � "� � Q 1 � CO �1'1 I Ja�- r-{ � w r-I A � r�i � � O Sr � u a0 e a IH � c'�S v 8 6 � cn q -£7- (L£6`98T)$ (555`5'[)$ TLL`868`T$ TSZ`ZL $ OST`09L`T$ (47£T`90 $ (8£6`SZ) $ 8L£ - 'z 68L 9 - L T9TL- - - 000`TI 606'91 TznossTW `neapxezTg ade0 umoguxog 3o 99n ng TuOTzogsTH saoxnosag Tezn3UN 3o wamgzsdag TznossTW g2noxgg passed zoTzaguT 3o guamgxe aQ (££5`LZ7) (SSS`ST) LZ9`79£ 99T`9h L9£`Z9Z (ZSO`65) (Z£8`56Z) uoTgegzodsuexy 3o gUamgxedaO 'S 'fl Iegoy (O£�ZTC) (909 £TT) - S£9— Zz 9T 9-10'6T 06T�T£ _ ' _ 866`£5 605'OZ 90 700X-8T-OW - ££T`h - L00`8T (£ZO 8T) ([57`60-1) T8h`£5 605'OZ 90 £OOX-BT-OW mez2oxd uoTgsgxodsuezy uodno0 Txvy o?Tgnd UOTSS.Emmoo UOTaejxodsuexy pue Seng2Tg TxnosSTH g2noxg4 passed - - £6L`T 968 L62 - - 800`£ 009°OZ £Z-£0-98 sauTodxoag0 X:jsTzgoS {OOL`£) _ LLS _ 778, (L9Z) - OOZ`Z 009'OZ 6T-£0-58 swTodxoagO .fgaTagoS (86i OZ) - 0047'L 560 TT OOL £ - - OOL`£ 009'0Z 5-ZO-98 sa3TnzaS aT33exy aoTTod - £6Z`L (97L`T) (TS9`7T) Z60`£Z 009'OZ T-ZO-S8 saaTnxaS OTIJUay aaTTod dgagLS aMgnd 3o guamgzedaQ TznossTW g2noxgg passed (8L06T) (£TS LL) - 976`£T S£8`TT - - (L98`LT) 9L8`SOT 90T'OZ LO-£T00-6Z-9 pTV luamdolanaa zTV (801,00) - - s OZ7`£T - (OZ9`8) `O£) (£T£`Z8) O£0`STh 90T'OZ 90-£T00-6Z-9 pTV guemdoTanaQ xTV - - (555 ST) £££i9h - 99i 89 (L6£ (+ts"EL) 099`-189 90T'OZ 104£100-6Z-£ PTV guamdOTanaQ 'TV STL 9TI - OLZ`Z£T - - T£6`Z£T 90T'OZ 750OZ-2I-478-60VHyQ saaTnzaS 3733szI xTV uoTgezgsTUTmPV UOTIVtAV Texapad mex2oxd goaxTQ uoTgegzo suety 3o guamgxs aQ (££0`T) - 97Z`6-18 5TT`LZ 70L`L08 (ZSO`LT) 907 guamdoTanaQ uegxfl pup 2uTsnog 3o guamgzedaQ •S •11 Tegoy (OS) - OS - - _ _ 000`05-1 0£Z'7I £OTO6Z-9S-478-U4P t (OTC[) - Z08`LS£ L86`OZ L8L`S££ (Z8Z) - 005`ZI9 6TZ'hi mex2oxd uOTgegTTTgsgGU TEgUaH 470-('[N-T8 `£O-ZSO-VQO LZ£ - 476£`197 8ZT`9 Li6`TL7 (008`9T) 9L47 OOL`Zh9 6TZ'471 guezq KoOTS guamdOTanaQ X4Tunmm00 ZO-00-£8 `89-Z50-VQo guezq KooTB guamdoTanaQ XgTunmmoo guamdoTanaQ OTmouoog 30 guamgxedag TznossTW g2noxgg passed guam oTanag uegxfl pus uTsnog 3o guamgxe aQ TSZ`ihZ $ - $ 601`80L $ - $ Z76`Z89 $ - $ 8T47`99Z $ LZ9`i59$ 00£'TZ 2uTxegg anuanag Tezapag mez2ozd 4DOaTQ nssaxy aqq 33 guamgxe aQ 986TT— spund Tsaog oy 986 0£ aunf ge saang®?puadx3 9861 O�unf 8 T�lI 586 0£ aunf 586I— T f gummy xa aTgTy mex oxd�zoguex� q noxgy_ssed�zoguex� Tezapag aTgea2xeg0 gummy pTedufl sasuadxg squamaszn s q SO gs a-1gen2aaag Tszapad ge aigsnxaoag spung Tea pxexo WaD og aigea2xpg0 mea2ozd Tszapaapag xo aousTvq pasxngmTad gunomV xo aoueTeS 986-1 `0£ aunf Papua zeay 3ONVSSISSV 'IVIONVNId 'IV?Tmm d0 iNaRHIVSS TznossTW 'neapxezT9 ade0 3o SgT0