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� ;I CITY OF CA�E GIRARDEAU, MISSOURI ii
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AUDITORS' REPORT !�
REVENUE SHARING FUNDS ;j
� JUNE 3D, 1977 �i
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(26 2 016 001) !�!
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;! TABLE OF CONTENTS �I
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li Auditors' Report on Financial Audit . . . . . . . •. . . . . . . . . . . . . . 1 I;
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;; Statement of Changea in Available Funds ii
'� for the Year Ended June 30, 1977 . . . . . . . . . . . . . . . . � . � � � 2 il
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i Statement of Obligations Incurred ��
' for the Year Ended June 30, 1977 . . . . . . . . . . . . . . . . . . . . . 3 I
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; Summary of Data Submitted to the Bureau of the Census ;;
" for the Year Ended June 30, 1975 . . . . . . . . . . . . . . . . . . . . . 4 ''
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�� for the Year Ended June 30 1976
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f ♦ • • • • • • • • • • • • • • • • • • • • S II
!i for the Year Ended June 3p, 1977 . . . . . . . . . . . . . . . . . . . . . 6 ;i
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'i, Auditors' Report on Compliance . . . . . . . . . � , . � � � � . � � � � � � 7 �I
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HOCHE, BARKLAGE AND COMPANY, iNC.
� � � A PROFESSIONAL CORPORATION _ _ re�eptiona
CERT(FIED PUBLIC ACCOUNTANTS v++� saaso>>
� 1$a l BROqDWRX CAPE 61RARDEAU MISSOURI 68701
August 22, 1977
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� To the Honorable Mayor and City Council i'
i� City of Cape Girardeau, Missouri i
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� We have examined the Revenue Sharing Fund Statements of Changes �I
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';; in Available Funds and Obli ations Incurred for the '�
g year ended June 30, '�
i; 1977, and have compared the financial data included on Bureau of Census '�
ii Form RS-9 with audited records of the City of Cape Girardeau, Missouri, i
� j for the years ended June 30, 1975, 1976 and 1977. Our examination was
Ii �made in �ccordance with generally accepted auditing standards and the
� �; Audit Guide and Standards for Revenue Sharing Recipients" issued by the �
� Office of Revenue Sharing, U. S. Department of the Treasury, and accord-
, ingly, included such tests of the accounting records and such other
� auditing procedures as we considered necessary in the circumstances.
I �' i
,�� In our opinion, the Statements of Changes in Available Funds and :,
� i! Obligations Incurred present fairly the revenue, expenditures, obli- i
�I gations incurred and status of revenue sharing funds of the City of Cape �
;; Girardeau, Missouri, for the year ended June 30, 1977, in conformity II
� �� with generally accepted accounting principles applied on a basis con- �
,� sistent with that of the preceding year. Further, the financial data �
!,I shown in the Bureau of Census Form RS-9 for the years ended June 30, ;
� �� 1975, 1976 and 1977, are in agreement with audited records of the City
;' of Cape Girardeau, Missouri. �
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� I� �'4�=m-�`-�, �`� ,�_
G''��`�
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�� CITY OF CAPE GIRARDEAU, MISSOURI iI
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�, REVENUE SHARING FUNDS ;�
� �;, STATEMENT OF CHANGES IN AVAILABLE FUNDS '
�i FOR THE YEAR ENDED JUNE 30, 1977 �I
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" Per books Adjustments Adjusted
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�� �; Available funds, beginning of year; !�
�! Unappropriated $ _ $ _ $ I�
� jr Unencumbered appropriations 103,552.00 - 103,552.00 if
;; Total $ 103,552.00 $ - $ 103,552.001 "
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!� Add revenue: ��',
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;i Entitlement payments 634,862.00 - 634,862.00 i�
� ;, Interest 22,317.00 1,568.002 23,885.00 �;
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;i Total $ 760,731.00 $ 1,568.00 $ 762,299.00 ��
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!; Less unappropriated, end of year �
���,{ Available for obligation during year $ 760,731.00 $ 1,568.00 $ 762,299.00 ��
� ;; Less: �'�
'� Ex enditures _ ;'
p (cash) $ 749,105.00 $ $ 749,105.00 �
� �,";, Encumbrances (net) (188,826.00) - (188,826.00)3 �i
Total obligations incurred $ 560,279.00 $ - $ 560,279.00 i;
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t '; Unencumbered balance, end of year $ 200,452.00 $ 1,568.00 $ 202,020.00 ;;
� 'i Unappropriated, end of year - _ _ i;
'! Available funds, end of year $ 200,452.00 $ 1,568.00 $ 202,020.00 ��
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� ;', Footnote 1: The cash balance of this fund at June 30, 1976, was $299,232.00.
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Encumbrances at this date amounted to $195,680.00. ��
� I,� Footnote 2: The City loaned $180,000,00 to the General Revenue Fund from the
Federal Revenue Shared Fund for a period of 34 days and failed to
� ; credit the Federal Revenue Shared Fund with interest on the loan '!
as required. Investments by the city yield 9.357o for the period ;;
of time the loan was outstanding.
� 'i Footnote 3: The City maintains its accounts on the cash basis. Encumbrances �'
!� have been applied to the account figures to obtain the figures '�
�! for Obligations Incurred during the period. i''
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� CITY OF CAPE GIRARDEAU, MISSOURI f
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� i�; SI]MMARY OF DATA SUBMITTED TO BUREAU OF THE j
j CENSUS FOR THE YEAR ENDED JUNE 30, 1975 j
�i (26 2 016 001)
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�� Reported Audit ��
� to census adjustments Adjusted i
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''' PART I
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'j 1. Property taxes $ 620,499.00 $ - $ 620,499.00 �
� I; 2. Sales taxes: iI
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�i (a) General sales tax 1,483,692.00 - 1,483,692.00 i�
�� (b) Cigarette and tobacco taxes 113,149.00 - 113,149.00 �j
� II (c) Public utilities tax 395,693.00 - 395,693.00 j'
3. Licenses, permits and other taxes:
;j (a) Motor vehicle licenses (local) 85,756.00 - 85,756.00 li
� ,�;' (b) Fees retained from tax ';
'I collections by officials of �'
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� your government 776,00 _ 776.00 jl
jj (c) Other 205,618.00 205,618.001 I'
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�I i PART I I
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From state: ;;
'� 1. General support: "
�' (a) All other (intangible tax) 44,727.00 - 44,727.00 ����
� ;I 2. Streets and highways 267,334.00 - 267,334.00 �'
'I 3. All other 77,878.00 - 77,878.002 i
� From other local governments 2,255.00 - 2,255.00 �
� �',I�,, From Federal Government (directly) 7��,754.�• - 7l0,754.003 �
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Footnote l: Merchants licenses (sales) $180,005.00; engineer and inspection fees �',
ii, $25,110.00; dog licenses $503.00. i;l
� ��; Footnote 2: Flood assistance $29,213.00; secondary sewage treatment plant $36 200.00• I��''
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� ' police mobile radio reimbursement $1,166.00; police training manuals ;j
�i $1,930.00; library state aid $9,369.00. i,;
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��I Footnote 3: Secondary sewage treatment plant and grid station $186,400.00; airport �I
� � im rovement ro'ect $42 464.00• o en land s ace for arks 19 610.00• ,�I
',I'i P P J > > P P P $ , ,
I� Federal Revenue Sharing $542,280.00. ��i
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� CITY OF CAPE GIRARDEAU, MISSOURI i
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IISLTMMARY OF DATA SUBMLTTED TO BUREAU OF THE �
� il CENSUS FOR THE YEAR ENDED JUNE 30, 1976 j
� (26 2 016 001) �'
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�! Reported Audit li
�� to census adjustments Adjusted I�
� �,' PART I i�
;� 1. Property taxes $ 630,308.00 $ - $ 630,308.00 'i
� �i 2. Sales taxes: _ li
'� (a) General sales tax 1,649,192.00 1,649,192.00 '�
�', (b) Cigarette and tobacco taxes 119,345.00 - 119,345.00 j
� �� (c) Public utilities tax 493,915.00 - 493,915.00 �
�! 3. Licenses, permits and other taxes: il
il (a) Motor vehicle licenses (local) 88,025.00 - 88,025.00 li
� j� (b) Fees retained from tax �,
collections by officials ;'.
�� of your government 808.00 - 808. ''
00 i,
� i: (c) Other 219,596.00 - 219,596.U01 li
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� ��� From state: �
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;� 1. General support: �
;i (a) A11 other (intangible tax) 31,583.00 - 31,583.00 !
� ;',' 2. Streets and highways 281,118.00 _ 281,118.00 ;�
�� 3. All other 397,351.00 397,351.002 !'j
',j Fram other local governments 30,710.00 - 30,710.00 �I
� ;i From Federal Government (directly) 2,269,003.00 - 2,269,003.003 'i
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Footnote 1: Merchants licenses (sales) $180,998.00; engineer and inspection fees ,�
$37,994.00; dog licenses $604.00.
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�' Footnote 2: Secondary waste treatment plant $31'7,925.00; police co�aunication equip-
� ment $8 982.00• olice ol ra h trainin reimbursement 4 074.00• !i
> > P P YS P S $ , ,
� �I!; library state aid $9,364.00; public service employee program reimburse- . '�
�,I
ments $57,006.00.
' �' Footnote 3: Federal Revenue Sharing Funds $6Q8,269.00; open land space for parks ;'i
� �; $69,610.00; secondary waste treatment plant $1,591,124.00. �
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� i CITY OF CAPE GIRARDEAU, MISSOURI !�
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II il
� �; SUMMARY OF DATA SUBMITTED TO BUREAU OF THE II
i! CENSUS FOR THE YEAR ENDED JUNE 30, 1977 I
� �' (26 2 016 001) {,
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� ��� 8eported Audit li
�� ta census adjustments Adjusted j�
�� PART I ��
' 1. Property taxes $ 665 495.00
II � $ - $ 665,495.00 ''�
2. Sales taxes: ;,
!; ,;
� �� (a) General sales tax 1,838,463.00 _ 1,838,463.00 �
l; (b) Cigarette and tobacco taxes 124,401.00 124,401.00 '
i (c) Public utilities tax 615,625.00 - 615,625.00 '''
� ;� 3. Licenses, permits and other taxes: i;
ii (a) Motor vehicle licenses (local) 90,125.00 90 125.00 �
��
!; (b) Fees retained from tax ' 'i
� �; collections by officials of - !i
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your government 1,022.00 1,022.D0 !
(c) Other 255,743000 - 255,743.001 ii
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� i i PART II �'
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�' From state: ;i
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� ;; 1. Gex�eral support: - ii
ii (a) All other (intangible tax) 33,939.00 33,939.00 ��;
2. Streets and highways 284,297.00 - 284,297.00 ;I
�'i; 3. All other 752,561.00 - 752,561.002 �'
� � - I,
From other local governments 27,469.00 27,469.003 ��i
From Federal Government (directly) 3,966,228.00 - 3,966,228.00 �i
� ''' i I
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� '' Footnote l: Merchants licenses (sales) $210,298.00; engineer and inspection fees i!
'� $43,805000; subdivision plat fees $1,150.00; dog licenses $490.00. �'
Footnote 2: Secondary waste treatment plant $658,180.00; public service employee
ro ram reimb
ursements 6
956 1'
8 00• o ice tr in'n
. a i r i
P g $ e mbursements
> >
P
g
14 346 0• 1'b
$ , .0 , i rar state aid $9 357.00• boardin state risoners
Y , ,
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'� $1,092.00o
�I,
Footnote 3: Secondary waste treatment plant $3,289,400.00; municipal airport im-
rovements $16 621.00• EPA rants 5 300.00• boardin federal ris !�I�
P > > S $ , , g P oners
$435.00; open land space for parks $19,610.00; Federal Revenue Sharing '�!
;i Funds $634,862.00, i
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HOCHE, BARKLAGE AND COMPANY, INC.
A PROFESSiONAL CORPORATION TEIEPHONE
� � CERTIFIED PUBLIC ACCOUNTANTS (314) aa�.aoi�
!
� 1221 BROADWAY GAPH GIRARDEAU MFSSOURI 63701 '
i
' August 22, 1977 i;
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I REPORT OF INTERNAL ACCOUNTING ��
� ii CONTROLS AND COMPLIANCE MATTERS �
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� To the Honorable Ma.yor and City �ouncil i
I� City of Cape Girardeau, Missouri I
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�I We have examined the Revenue Sharing Fund Statements of Changes �i
� in Available Funds and Obligations Incurred for the year ended June 30, ii
EI� 1977, and have compared the financial data included on the Bureau of �
�� the Census Form RS-9 with the audited records of the City of Cape ��,
i' Girardeau, Missouri, for the years ended June 30, 1975, 1976 and 1977.
` Our examination was made in accordance with generally accepted auditing
I standards and the "Audit Guide and Standards for Revenue Sharing
Recipients" (Guide) issued by the Office of Revenue Sharing, U. S. j
' �i Department of the Treasury, and accordingly included such tests of the i
li accounting records and such other auditing procedures as we considered i
I� necessary in the circumstances. As part of our examination, we made �I
�� a study of those internal accounting and administrative control pro- II
cedures and compliance matters that we considered relevant to the �
l� criteria established by the Office of Revenue Sharing as set forth in
i Section V. D. of its "Guide."
The objective of internal accounting control is to provide reason-
I� able, but not absolute, assurance as to the safe-guarding of assets
� against loss from unauthorized use or disposition, and the reliability �
;li of financial records for preparing financial statements and ma.intaining j
�I accountability for assets. We understand that the objective of those �
administrative control procedures comprehended in the Office of Revenue �i
� Sharing's criteria is to provide similar assurance as to compliance �i
� with its related requirements. The concept of reasonable assurance i�
recognizes that the cost of a system of internal control should not i�
exceed the benefits derived and also recognizes that the evaluation of
�; these factors necessarily requires estimates and judgments by manage-
'j ment.
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� �i There are inherent limitations that should be recognized in consider-
i� ing the potential effectiveness of any system of internal control. In C
� the performance of most control procedures, errors can result from mis-
� ;I understanding of instructions, mistakes of judgment, carelessness or
(� other personal factors. Control procedures whose effectiveness depends
'� upon segregation of duties can be circumvented by collusion. Similarly, I
� i control procedures can be circumvented intentionally by management with
I respect either to the execution and recording of transactions or with
respect to the estimates and judgments required in the preparation of I
� financial statements. Further, projection of any evaluation of internal '
control to future periods is subject to the risk that the procedures may
become inadequate because of changes in conditions, and that the degree
� � of compliance with the procedures ma.y deteriorate.
� I
We understand that procedures in conformity with the criteria re- �
� I' ferred to in the first paragraph of this report are considered by the �
, Office of Revenue Sharing to be adequate for its purposes in determining '
the adequacy of internal control and compliance with laws and regulations
� applicable to the revenue sharing program, and that procedures that are j
not in conformity therewith indicate some inadequacy for such purposes.
i Based on this understanding and on our study, we believe that the City of
� I Cape Girardeau's procedures were adequate for the purposes of the Office �
( of Revenue Sharing.
I '
� i This report is intended for use in connection with the Revenue
� Sharing Program to which it refers and should not be used for any other
j purpose. I�
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�ii Certified Public Accountants �
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