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CITY OF CAPE GIRARDEAU MISSOURI '!
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II AUDITORS' REPORT I�
� i'� JUNE 30, 1978
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�; TABLE OF CONTENTS II
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! Auditors' Report . o . . . . . . . . . . . . . . . . o . . . , . . . . 1 �
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� II General Notes !�
. . . . e . . e e a . . . . . . . . . . . . . . . . . . . . 3 II
'�' Sununa.ry Statement of Receipts, Transfers, �i
� j�l Disbursements and BaZances by Funds e . . . . . . . . . . . . . . . . . 5
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Schedule of Receipts and Disbursements -
�I�� General Revenue Fund . . . . . . . . . . . . . � . � . � � , . . . . „ . 6
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�� Schedule of Disbursements - By Departments - ','
� I' General Revenue Fund • . . . . . e . . . . . . . . • . • • . • • • • • . � I;
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Schedule of Receipts and Disbursements: '�i
Lib ra ry Fund . . . . . . . . . e . . . . . . . . . . . . . . . . . . . . 8
� !I Public Health Fund e
. � . . . . e . . . . . . . . . . . . . . . . . . . 9
Motor Fuel Tax Fund . . . , . . . . . a . . . � . . , . . . . . . . . . 10
� ',� Municipal Airport Fund � � 11 '��'
e e . . . . . . . . . . . . . . . . . . . . . . .
�II 1958 Airport Bond, Interest and Sinking Fund . . . . . . . . . . . � . 12
1965 Airport Bond, Interest and Sinking Fund . . . a . . . . . . . . . . 13 ,
Federal Shared Revenue Fund . o . . . . . . . . . . . . . . . . . . . . 14
Sewa e Dis osal Bond
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Interest and 0 eratin Fund
o • o • e s • e e o • • • • . 1 S ..
P . , . . . .
g
I Sewage Dis osal Pro'ect Fund . . . . . . . . . . . . . . . . . . . . . e 16
P J
� ' Libra Buildin Fund . a . ,
iY g . . . . e e . . . o . . . . . . . . . . . 17
I'i Mausoleum Fund 18
• • o • • e • • a • • • • e • • e • • • o w o • • • • • • ����',��I
� �',I Capital Improvement Fund . . : � e . . . . . . . . . . . . . . . . . . . 19 I,
Cash Bond Fund . . . . . . . . . . . . . . . . . . . . . e . . . . . 20 �i�
IGolf Course Fund . . . . . o . . . . . . . . . . . . . . . . . . . . . . 21
� ;! Schedule of Source and Distribution of Locally
� Assessed and Public Service Corporation Taxes . . . . . . . . . . . . . 22
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� �'� Auditors Statement of Responsibility for
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�' Supporting Data . . . . e o . o . . . . . . . . . . . . o . . . . . . . 23 ',!i
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�'� Comparison Between Budgeted and Actual Receipts
and Disbur
sements , . . . . . . . . . . 2
. . . . . . . . . . . . . 4
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Statement of Bonds Payable:
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�' . Sewage System Bonds . . . . o , . e . . . . . . . . . . . . . . . . . . '�
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1965 Airport Improvement Bonds . . . . . . . . . . . . . . . . . � � . � I�
1971 Industrial Development Bonds . . . . . . . . . . . . . . . . . . . 27
1974 Industrial Development Bonds . . . . . . o . . . . . . . . . . . . 28
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; Statement of Delinquent Taxes . . . e . . . . e . . . . . . . . . . o . .
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� �; Sewer Tax Collections and Reconciliation 30
i� . . . o e . . . . . . . . . . . .
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Statement of Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . 31 '„
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�i KRAF'T, MILES & TATUM
� il FORMERLY
i HOCHE, BARKLAGE AND COMPANY, INC.
�� T� A PROFESSIONAL CORPORATION TEIEPHONE
� j; � �� CERTIFIED PUBLIC ACCOUNTANTS �3�a�33aao„
I' 1221 BROADWAY CAPE GIRARDEAU MISSOURI 63701
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I,' September 28, 1978
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� i�, To The Honorable Mayor and City Council
�� City of Cape Girardeau
Cape Girardeau, Missouri
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We have examined the statements of cash receipts, disbursements
� II';' and fund balances of the funds listed below of the City of Cape Girardeau,
� '�'' Missouri, for the year ended June 30, 1978.
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� ;', General Revenue Fund
Library Fund
Public Health Fund
� !,, Motor Fuel Tax Fund
Municipal Airport Fund
1958 Airport Bond, Interest and Sinking Fund
� ,I 1965 Airport Bond, Interest and Sinking Fund
� Federal Shared Revenue Fund
Sewage Disposal Bond, Interest and Operating Fund
� �II', Sewage Disposal Project Fund
Library Building Fund
Mausoleum Fund
� ','' Capital Improvement Fund
Cash Bond Fund
, Golf Course Fund
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Our examination was made in accordance with generally accepted
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auditing standards, and accordingly included such tests of the accounting
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� I' records and such other auditing procedures as we considered necessary in
the circumstances.
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It is not the policy of the City to accrue income or expenses
� as they relate to the fund balances; consequently certain revenues are �
� recognized when received rather than when earned and certain e�enses are ',j
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recognized when paid rather than when encumbered. Additionally, the City '
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neither mainta3.ns balance sheet accounts for the various funds nor does it i
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� provide depreciation for certain fixed assets. Instead the City records �,
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I the total expenditures as an expense of the fund in the period the payment ~
� � is made. Accordingly, the accompanying statements of cash receipts, dis- ';
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� bursements and fund balances are not intended to present financial position
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and results of operations in conformity with generally accepted accounting
� principles.
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� � In our opinion, the accompanying statements, prepared on a cash �'
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!'' basis, present fairly the cash balances of the preceding funds of the City �
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I� of Cape Girardeau, Missouri, at June 30, 1978, and the cash transactions
� �I for the year then ended on a basis consistent with that of the preceding
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'� year.
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II, j�- �'�'�.�L.-�"-� �'"�-�'.��,�,. I�
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iCertified Public Accountants �;
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II CITY OF CA.PE GIRARDEAU, MISSOURI ;
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�� GENERAL NOTES ',��
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II The City utilizes six payroll deduction custodial checking I''
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li accounts, whose balances are not included in the cash bal.ance of the C�ty j';
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� �; at June 30, 1978. The payrolls are shown as gross wages on the City's ;;
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books, with the various payroll deductions deposited in separate checking '''
� !�( accounts. These funds are bein held in custod for�the ove ental ��`����
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,�; ;II other agency for whose account the amounts were withheld. The amounts '�
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'' in these checking accounts at June 30, 1978, per bank verification, were
r+ 'I as follows:
� I First National Bank: ,
�� Custodian of Contribution Account
,; $ 62,359.56
State Withholding Account 1�829�gg
i ;j Employees' Insurance Account - II�',
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i�' Library Retirement Account 27.02 jj
Employees' Retirement Fund 3,797.95
� "��� U. S. Savings Bond Withholding Account 2,356.25 �.�
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$ 70,370.66 ''
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The City also has various petty cash and collection funds and ;'
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a police bond account which are not included in the City s fund balances.
The City Library has four other funds, besides its General I;
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Revenue and Building Funds shown in this report. One pf these is a Cash ��I
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; Collection Fund, with an ending balance of $353.55. The Library also has ���
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�I a State Aid Fund with a year end balance of $3,574.71 and a Special �I',
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Memorial Building Fund with a year end balance of $1,492.00. These other
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� '' funds are detailed in a separate audit of the City Library for the yea� I��'!;
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ended June 30, 1978. �
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jl CITY OF CAPE GIRARDEAU, MISSOURI �
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;I GENERAL NOTES (Continued) ,
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On July 15, 1977, the City entered into a two year depository
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� '' agreement with the First National Bank of Ca e Girardeau
�� P . Pursuant to
� �,I�; this agreement said bank had pledged $3,490,000.00 in securities with
The First National Bank of St. Louis, Missouri, at June 30, 1978, to secure
� the deposits.
� �,; We were informed on October 9, 1978, by Mr. Robert C. Fick,
� i', City Attorney, that the City has various cases where the City may be repre-
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sented concerning pending or contemplated litigation. '
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� �', The largest case in monetary value is Green v. City and Jackson
Excavating Co. which involves a lawsuit seekin to su ress tax bills of
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the Count Club Sewer ro'e
ct Mr Fick beli
. . ev s the
rY e Cit ha
s a
P J s ron
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g
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�, defense in this case, however, the City s contingent liability could range
from $ 0 to $ 309,000. Ij
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The other pending suits are not large in monetary value and if "
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�, all were successful in their actions, the contingent amounts would be '�',
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� �!� imtnaterial.
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General Revenue Fund, page 6
Library Fund, page 8
Public Health Fund, page 9
Motor Fuel Tax Fund, page 10
Municipal Airport Fund, page 11
1958 Airport Bond, Interest and
Sinking Fund, page 12
1965 Airport Bond, Interest and
Sinking Fund, page 13
Federal Shared Revenue Fund, page 14
Sewage Disposal Bond,
Interest and Operating Fund, page 15
Sewage Disposal Project Fund, page 16
Library Building Fund, page 17
Mausoleum Fund, page 18
Capital Improvement Fund, page 19
Cash Bond Fund, page 20
Golf Course Fund, page 21
Totals (Memo Only)
CITY OF CAPE GIRARDEAU. MISSOURI
SUMMARY STATEMENT OF CASH RECEIPTS, TRANSFERS, DISBURSEMENTS
AND BALANCES BY FUNDS, FOR YEAR ENDED JUNE 30, 1978
Authorized
47,856.99
2309301.87
208,874.26
39393.75
65,875.01
685,885®41
51,250.74 (23,219.72)
296,176.88
894,7.59.67 (290,700.00)
28,031.02
296,176.88
604,059.67
28,03'1.02
56,751.95
2029047.89
239,424.93
402,011.78
394,300.38
317,762.72
712,063.10 -
transfers
Adjusted
301,264.49
410834.96
Balances
Receipts
Total funds
and loans
total funds
Disbursements
Balances
July 1, 1977
for year
available
of funds (net)
available
for year
June 30, 1978
$ 997.9727.75
$ 4,671,173,26
$ 5,668,901.01
$(4099531.52)
$ 5,259,369.49
$ 4'426,820.25
$ 832,549.24
66,020.41
185,861.11
251,881.52_
-
251,881.52
175,523.22
76,358.30
1021.86.87
55,225.95
659412,82
-
65,412.82
^52,795.49
12,617.33
2063488.17
315,542.26
522,030.43
-
5229030.43
1439631.80
378,398.63
36,407.24
77,809.70
114,216,94
23,219.72
137,436.66
68,149.68
692286.98
47,856.99
2309301.87
208,874.26
39393.75
65,875.01
685,885®41
51,250.74 (23,219.72)
296,176.88
894,7.59.67 (290,700.00)
28,031.02
296,176.88
604,059.67
28,03'1.02
56,751.95
2029047.89
239,424.93
402,011.78
394,300.38
317,762.72
712,063.10 -
712,063.10
410,798.61
301,264.49
410834.96
6,615,04
48,450.00 -
48,450.00
23,807.03
24,642.97
271,195.51
40,114.87
3110310.38 -
311,310.38
2,195.00
3099115.38
9,451.17
598.13
10,049.30 -
10,049.30
4,224.15
5,825.15
6330069.62
713,403.87
19346,473.49 500,231.52
1,8469705.01
1,115,977.55
7300727.46
1,556.29
134.14
19690.43 -
1,690.43
-
1,690.43
23,937.37
23,937.37 200,000.00
223,937.37
170,684.73
53,252.64
$ 3,155,271.49
$ 7,163,332,59
$ 10,318,604,08 $ -
$ 10,318,604.08
$ 6,8819438.37
$ 3,437.,165.71
BALANCE, JUNE 30, 1978, CONSISTING OF:
First National Bank:
Cash in checking accounts
Cash in time deposits
TOTAL, ALL FUNDS, AS ABOVE
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$ 493,215.71
2043,950.00
$ 31437,165.71
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i CITY OF CAPE GIRARDEAU, MISSOURT ',�
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� SCHEDULE OF RECEIPTS AND DISBURSEMENTS ;
' GENERAL REVENUE FUND 'I
� � FOR YEAR ENDED JUNE 30, 1978 ,�
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; BALANCE IN FUND, JULY 1, 1977 $ 997,727.75 ,i
� �� RECEIPTS AND TRANSF'ERS: !�I
Sales tax receipts $ 2,081,364.28 ',I
� �II'� Locally assessed and public service '��
�� corporation taxes, page 22 391,584.23 �,�
'I' Intangible property taxes 42,833.96
Street tax bills 122,035.41
� I�� Merchants licenses 212,594.91 i,
;�, Missouri Utilities Company license 675,506.09
Southwestern Bell Telephone Company license 27,500.00 ,i
� �',; Insurance proceeds, fire truck, etc. 56,421.72 ��
!; Vehicle licenses 1,193.50 '�
� Ia; Parking meter receipts 24,005.00 ��
Police court fines, etc. 123,328.70 ''�
Engineering department 69,440.11
� i; Cemetery receipts 8,370.00
Cigarette stamps 124,599.47 �',
Swi�ning gool receipts 12,616.16
� i Arena maintenance receipts 24,509.49
Var�.ous expense item reimbursements 14,070.93
Waste disposal receipts 261,180.36
� II'I' Street oiling reimbursements 3,170.58
�' County share of court house expense 1,818.61 '�
Other receipts 540.08 ��',
� I'�' Itents 1,402.97
' Sale of equipment, signs, timber, etc. 7,185.50
Traffic safety study participation payments 39,100.27 !,'
� I��', Police security guard prisoner housing receipts 31,651.15 '
�,� Outside fire protection 4,288.69 '�
Dog licenses 596.00 ',',
� !I, Interest on delinquent taxes and collection fees 3,944.42 ',
'' Interest on investments 76,565.45
i�'i Specialized police training reimbursement 7,570.30 ���,
� ���, Publication fees 1,588.00 �'�,
Street light refunds 82,773.75 !I
Public service employee program reimbursements 90,901.34 j'',
� i CETA funds received 43,774.23 ;!
Sewer connection fees 500.00
Police auction proceeds 647.60 I,'�
� III $ 4,671,173.26 'I,
' Transfer from Federal Shared Revenue Fund 290,700.00 '�,'
Transfer from 1958 Airport Bond, �,I
� �� Interest and Sinking Fund 23,219.72 '
Total receipts and transfers 4,985,092.98 �i
� I�li DISBURSEMENTS AND TRANSFERS: $ 5,982,820.73
Disbursements, page 7 $ 4,426,820.25 Ii
� I�I Transfers to Go1f Course Fund 200,000.00 �;
��� Transfers to Capital Improvement Fund 500,231.52 �
II Transfers to Municipal Airport Fund 23,219.72
� �,� Total diabursements and transfers 5,150,271.49 '�
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';� BALAN�E IN FUND, JUNE 30, 1978 _ 6 _ $ 832,549.24
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CITY OF GAPE GIRARDEAU, MISSOURI
SCHEDULE OF DISBURSEMENTS - BY DEPARTMENTS
GENERAL REVENUE FUND
FOR YEAR ENDED JUNE 30, 1978
professional services 10,688,13 102003.94 - 684.19 - - _ _ - _
Other expenses 2,656.22 1,431.60 - 39,13 - - 2.99 - 727.61 454.89
Land fill lease 7,100.00 - _ - _ _ _ _ - 7,100.00
TOTAL ALL DEPARTMENTS
TO PAGE 6 $4,426,820.25 $458,777.41 $151,593.17 $1,095,966.12 $860,725.69 $605,950..90 $2090828.26 $30,026.58 $300,041.42 $713,910.70
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General
Garage
Police.
Fire
Street
Engineering.
Park
Waste
T 0 '1' A L
Department-
Department
Department.
Department
Department
Department
''Cemeteries
Departments
Disposal
General equipment $
320,920.24
$� 4,481.67
$ 30251.56 $
58,301.94
$ 65.,859.99
$ 14,300.23
$ 10,546.67
$ 1,524.69
$ 22,692.48
$139,961.01
Salaries and wages
20333,906.23
1710547..50
47,129.97
6939244.81
604,049.31
219,698.22
160,039.71
23,294.20
153,280.67
261,621.84
Repairs and maintenance -
equipment
2319136.47
205.27
61'512.55
6,374.85
6,847.19
80813.25
204.90
376.21
20650.19
144,152.06
PSEP salaries
879172.16
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160818.44
80006.80
170562.92
6,432.51
-
15,915.27
22,436.22
CETA salaries
43,951.33
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-
-
43,679.33
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272.00
Auto allowance and travel,
meeting, memberships,. etc.
35,052.00
18,112,94
-
11,165.58
29632.40
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1,214.85
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786.80
1,139.43
Maintenance contracts,
r-ents, etc.
32,745.21
16021.36
118.83
4,224.83
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7.57.85
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39684.65
7,637.69
F.I,C.A, taxes, pension,
insurance and bonds
454,001 46
31,023.01
7,548.25
129,905.99
119,91.4.43
52,399.90
25$50,02
20434.38
28,838.52
56,386.96
Subscriptions, publications,
books, elections, etc.
18,363.82
12,848.43
183.23
2,876.58
19641.33
97.90
438®38
-
137.23
140.74
Telephone and communications
56,700,98
3,787,23
-
34,810.46
7,835.05
7,191.67
11.70
-
29328.10
736.77
Buildings and structures, etc,
78,454.84
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78,454.84
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Repairs and maintenance -
buildings, grounds,
streets, etc,
1499638.65
1,649.15
178.96
12,651.17
2,548.60
112,452.88
-
213.00
169774.42
39170.47
Utilities
89,552.63
6,725.30
-
339036.74
99117.93
110356.39
-
291.96
27,439.39
1,584.%2
Street paving
151,993.00
151,993.00
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Tax book contract and
computer services
1.49582.44
12y174.64
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20407.80
Special investigations,
reserve and training
93300.00
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90300,00
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Various supplies
266,909,60
16,472.37
30,984,87
71,463.84
21,863.59
360351.32
35642.34
1,792.14
240028.02
60,311..11
Uniforms
31,994.84
-
684.95
110067,57
109409.07
30592.05
986.34
100,00
758.07
4,396.79-
,396.79Legal
Legalfees, court costs,
audit and other
professional services 10,688,13 102003.94 - 684.19 - - _ _ - _
Other expenses 2,656.22 1,431.60 - 39,13 - - 2.99 - 727.61 454.89
Land fill lease 7,100.00 - _ - _ _ _ _ - 7,100.00
TOTAL ALL DEPARTMENTS
TO PAGE 6 $4,426,820.25 $458,777.41 $151,593.17 $1,095,966.12 $860,725.69 $605,950..90 $2090828.26 $30,026.58 $300,041.42 $713,910.70
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CITY OF CAPE GIRARDEAU, MISSOURI
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� SCHEDULE OF RECEIPTS AND DISBURSEMENTS
LIBRARY FUND
� �� FOR YEAR ENDED JUNE 30, 1978
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ii BALANCE IN FUND, JULY l, 1977 $ 66,020.41
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� i RECEIPTS:
Locally assessed and public service
i corporation taxes, page 22 $ 166,549.62
� � Other receipts 6,243.53
I� Interest on investments 5,707.96
� �i Transfer from State Aid Fund 7,360.00
��� Total receipts 185,861.11
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; $ 251,881.52
� I
�i DISBURSEMENTS:
�i Salaries and wages $ 104,566.75
� II Books 25,244.02
F.I.C.A. taxes and insurance 11,168.55
i' Book processing 3,968.09
i
� i; Auditing 575.00
Utilities 3,937.60
�II Repairs and maintenance 1,702.98
� �! Various supplies and miscellaneous 6,082.62
!I�, Art prints, periodicals and newspapers 3,632.85
'I; Records, films, microfilm, etc. 2�755.03
� I Equipment, furniture and fixtures 1,847.17
Telephone 1,560.23
i Audio visual 3,237.90
� I'i Car allowance, travel and memberships 3,555.69
;i Postage, freight and express 1,688.74
I''.
� ; Total disbursements 175,523.22
�;
i; BALANCE IN FUND, JUNE 30, 1978 $ 76,358.30
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� CITY OF CAPE GIRARDEAU, MISSOURI
�
� SCHEDULE OF RECEIPTS AND DISBURSEMENTS
�j PUBLIC HEALTH FUND
� FOR YEAR ENDED JUNE 30, 1978
�
� � BALANCE IN FUND, JULY 1, 1977 $ 10,186.87
i
I RECEIPTS:
� ' Locally assessed and public service
; corporation taxes, page 22 $ 54,468.44
I' 757.51
;� Interest on investments
� Total receipts 55,225.95
� $ 65,412.82
� ii DISBURSET�NTS:
II Salaries and wages $ 26,711.95
'�I Ambulance service 18,000.00
� F,I.C.A. taxes and insurance 4,431.21
Various supplies and maintenance 1,270.41
i�'�, Utilities 207.65
� Equipment 2,151.40
Other expenses 22,g7
� Total disbursements 52,795.49
BAI.ArTCE IN FUND, JUNE 30, 1978 $ 12 617.33
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CITY OF CAPE GIRARDEAU, MTSSOURI
� I
� SG�IiEDULE OF RECEIPTS AND DISBURSEMENTS
� � MOTOR FUEL TAX FUND
FOR YEAR ENDED JUNE 30, 1978
� � BALANCE IN FUND� JULY 1, 1977 ,
$ 206,488.17
� Ij RECEIPTS:
il Motor fuel tax receipts $ 294,035.27
� Interest an investments 21,500.99
Miscellaneous 6.00
Total receipts 315,542.26
� II $ 522,030.43
�I DISBURSEMEI�FTS:
� �! Street construction, construction
! participation and repairs:
�'�i, Independence Street $ 120,109.72
� I� Mount Auburn Road 216.00
Melody Lane 45.00
III Clark Street 23,261.08
� ;'i Total disbursements 143,631.80
��, BALANCE IN FUND, JUNE 30, 1978
$ 378,398.63
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� CITY OF CAPE GIRARDEAU MISSOURI
a
� SCHEDULE OF RECEIPTS AND DISBU
RSEMENTS
� ( MUNICIPAL AIRPORT FUND
FOR YEAR ENDED JUNE 30, 1978
� �I
BALANCE IN FUND, JULY 1, 1977 $ 36,407.24
� I RECEIPTS AND TRANSFERS:
j Rentals and landing fees:
� � Agricultural lease $ 9,591.75
Ozark Airlines 10,418.23
Restaurant 2,8fi2,56
� United States Treasury Department 8,001e28
Cape Central Airways 20,880.00
Air Illinois 1,023.00
� � Trans-Mo. Airlines 520.00
� Sign displays 350.00
i Dickman Aviation, Inc. 360.00
� i $ 54,006.82
Insurance recovery - hangar damage 2,950.00
�', Commissions on auto rental 17,271.82
� il, Other receipts 221,03
Interest on investments 3,360.03
� $ 77,809.70
� i� Transfer from General Revenue Fund 23,219.72
� Total recei pts and transfers 1 0 1,0 2 9.4 2
'II $ 137,436.66
� I�
DISBURSEMENTS:
� � Equipment, etc. $ 5,321.15
'I� Salaries and wages 12,381.17
�,I Utilities 20,779.03
� Repairs and maintenance 13,683.40
� Various supplies 5,191.49
��'' Drainage taxes 776.11
� Rentals 1,842.05
F.I.C.A. taxes and insurance 7,672.63
Other expenses 502.65
� ��i Total di burs m
i,l s e ents 68,149.68
i, BALANCE IN FUND, JUNE 30, 1978 $ 69,286.98
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s
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i
i SCHEDULE OF RECEIPTS AND DISBURSEMENTS
� i 1958 AIRPORT BOND� INTEREST AND SINKING FUND
ii FOR YEAR ENDED JUNE 30, 1978
�
� I
I� BALANCE IN FUND, JULY 1, 1977 $ 47,856.99
� �� RECEIPTS:
�� Locally assessed and public service
� �' corporation taxes, page 22 $ 17.43
� Interest on investments 3,376.32
iTotal receipts 3,393.75
� li $ 51,250.74
�j DISBURSF.MENTS AND TRANSFERS:
� � Bonds retired $ 27,000.00
�i Interest and handling charges 1,031.02
�; Total disbursements $ 28,031.02
� I� Transfer to General Revenue Fund 23,219.72
�' Total disbursements and transfers 51,250.74
�
� ; BALANCE IN FUND, JUNE 30, 1978 $ _
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I CITY OF CAPE GIRARDEAU,. MISSOURI
� I
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� �'j SCHEDULE OF RECEIPTS AND DISBURSEMENTS
i 1965 AIRPORT BOND, INTEREST AND SINKING FUND
iFOR YEAR II�TDED JUNE 30� 1978 :
I ��
� �;
ii BALANCE IN FUND, JULY 1, 1977 $ 230,301.87
f ii
( i RECEIPTS:
'i Locally assessed and public service
� �, corporation taxes, page 22 $ 45,840.90
"� Interest on investments 20,034.11
�otal receipts 65,875.01
� � ���
�' $ 296,176.88
�
f � DISBURSEMENTS:
l; Bonds retired $ 35,000.00
j!,
Interest and handling charges 21,751.95
` I�I Total disbursements 56,751.95
�
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�i BALANCE IN FUND, JUNE 30, 1978 $ 239,424.93
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� CITY OF CAPE GIRARDEAU, MISSOURI
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� i SCHEDULE OF RECEIPTS AND DISBURSEMENTS
; FEDERAL SHAKED REVENUE FUND
� FOR YEAR ENDED JUNE 30, 1978
� II
� BALANCE IN FUND, JULY 1, 1977 $ 208,874.26
RECEIPTS:
� � Federal revenue sharing receipts $ 652,300.00
�; Interest on investments 33,585.41
�� Total receipts 685,885.41
1 Ii '
$ 894,759.67
DISBURSEMENTS AND TRANSFERS:
Police building
4 900 �
$ .
06
;II ,
� Park developments
�I 36,040.59
IFire station site (Pre-building costs) 3,293.20
,�i Relocate City Hall (Lorimier School remodeling) 157,054.04
Audit 760.00
�I Total disbursements $ 202 047,89
I j' '
i'�� Transfer to General Revenue Fund
I (Approxima.te net cost of waste
�,,
disposal operation) 290,700.00
�' Total disbursements and transfers 492,747.89
( �I� BAL,ANCE IN FUND, JUNE 30, 1978 $ 402,011.78
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CITY OF CAPE GIRARDEAU, 1KISSOURI
� I
SCHEDULE OF RECEIPTS AND DISBURSEMENTS
� SEWAGE DISPOSAL BOND, INTEREST AND OPERATING FUND
FOR YEAR ENDED JUNE 30, 1978
�
I
� BALANCE IN FUND, JULY 1, 1977 $ 394,300.38
RECEIPTS:
� Taxes collected, page 30 $ 278,239.87
� Change fund decrease 200.00
Interest on investments 28,932.15
� �I Sale of truck 10,000.00
,
, Expense reimbursements and other 390.70
Total receipts 317,762.72
� � $ 712,063.10
�
�
'I DISBURSEMENTS:
� � Equipment $ 14,611.67
I�I Salaries and wages 131,120.88
��I Bond retirement 60,000.00
� i Interest and handling charges 18,798.56
Utilities 49,706.98
� Repairs and maintenance 30,390.38
� �, Various supplies and fuel 67,000.04
I'� F.I.C,A. taxes and insurance 27,745.66
� Water usage analysis 2,021.95 '
� ; Comimunications 2,435.19 -
Travel 1,560.15
Refunds and other expenses 4,989.15
� �I� Publications, dues, books, etc. 218.00 ,
� Change fund increase 200.00 ,
Total disbursements 410,798.61
� BALANCE IN FUND, JUNE 30, 1978 $ 301,264.49
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CITY OF CAPE GIRARDEA�T, MISSOURI
� i
� SCHEDULE OF RECEIPTS AND DISBURSEMENTS
SEWAGE DISPOSAL PROJECT FUND
FOR YEAR ENDED JUNE 30, 1978
�
I BAT�ANCE IN FUND, JULY 1, 1977 $ 41,834.96
�
; RECEIPTS:
� � Interest on investments $ 2,.607.94
� U. S. Government E.P.A. Grants 3,788.00
Deposit refund 219.10
� Total receipts 6,615.04
� $ 48,450.00
�
�
� ; DISBURSEMENTS:
�i Easement and property damage costs of:
; Sewer Districts No. 12 and 14 $ 23,767.19 '
Northeast Sewer Project 39.84
� '' Total disbursements 23,807.03 '
� � BALANCE IN FUND, JUNE 30, 1978 $ 24,642.97 '
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� I CITY OF CAPE GIRARDEAU, MISSOURI
� II
SCHEDULE OF RECEIPTS AND DISBUR3EMENTS
LIBRARY BUILDING FU�TD
FOR Y�AR ENDED JUN� 30, 197$
�
�
�' BALANCE IN FUND JULY 1 1977
ii ' ' $ 271,195.51
� RECEIP'FS:
� i Locally assessed and public service
'�' corporation taxes, page 22 $ 13,492.31
Interest on investments 24,999.76
� � Contribution from Phi Sig�na Epsilon 1,�+44.38
IReeeipts from crop rent 178.42
Total receipts 40,114.87
� I� $ 311,310.38
I,
I DISBURSEMENTS: !I
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Library Building site costs 2,195.00 �
! BALANCE IN FUND, JUNE 30, 1978 $ 309,115.38 j
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� � CITY OF CAPE GTRARDEAU, MISSOURI
,i
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� i SCHEDULE OF RECEIPTS AND DISBURSEMENTS
MAUSOLEUM FUND
FOR YEAR ENDED JUNE 30, 1978
� II
i�
� �j BALANCE IN FUnTD, JULY 1, 1977 � ���
; $ 9,451.17
��I RECEIPTS:
� II Interest on investments $ 585.13
� Insurance refund 13.00
; fiotal receipts 598.13
� II
$ 10,049.30
DISBURSEMENTS: '
� �illl Insurance $ 401.00
�, Ma.intenance 3,823.15
� �; Total disbursements 4,224.15
;�' BALANCE IN FUND, JUNE 30, 1978 $ 5,825.15
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CITY OF CAPE GIRARDEAU, MISSOURI
�
SCHEDULE OF RECEIPTS AND DISBURSEMENTS
� �j CAPITAL IMP'ROVEMENT FUND
� FOR YEAR ENDED JUNE 30, 1978
II
� ��
BALANCE IN FUND, JULY 1, 1977 $ 633,069.62
� RECEIPTS AND TRANSFERS:
i� Cost sharing receirts - Care Sch��ls f�r r��l $ 11,Oi4.3�
� i� State grants - secondary sewage plant 107,560.00
I� U, S. Government grants - secondary sewage plant 537,800.00
I Interest on investments 47,939.48
� �'j Recovery on faulty painting job - Airport runway 9,020.00
��� $ 713,403.87
Transfer from General Revenue Fund 500,231.52
Total receipts and transfers 1,213,635.39
� �I�
�i, $ 1,846,705.01
� � ��
DISBURSEMENTS:
�'�I Secondary treatment plant development $ 868,097.95
� I'i Relief sewer - North 85,807.49
` �'i Cape LaCroix Creek cleaning 99,461.32
�I Traffic safety study 8,500.00
� ��� Swinuning Pool development 53,989.54
, Public transportation costs 121.25
I
Total disbursements 1,115,977.55
� BALANCE IN FUND, JUNE 30, 1978 $ 730,727.46
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CITY OF CAPE GIRARDEAU� MISSOURI
� � SCHEDULE OF RECEIPTS AND DISBURSEMENTS
i
I CASH BOND FUND
� �� FOR YEAR ENDED JUNE 30, 1978
� ALAN IN FUND JULY 1 1977 1 556 29
I B CE , , $ , .
I
� �I RECEIPTS:
; Cash bonds posted $ -
iInterest on investments 134e14
� �; Total receipts 134.14
'i $ 1,690.43
� �II -
I DISBURSEMENTS
I' BALANCE IN FUND, JUNE 30, 1978 $ 1,690.43
� i
I I
� �� Performance bonds are required on contracts let by the City. Bonds ma.y
"I be submitted through an insurance company or in the form of cash. Since
some contractors desire to submit cash bonds, the City established this
� il', fund to account for the cash bonds.
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a
�
SCHEDULE OF REGEIPTS AND DI$BURSEMENTS
� GOLF COURSE FUND
FOR YEAR ENDED JUNE 30� 1978
�
BALANCE IN FUND, JULY 1, 1977 $ -
� i RECEIPTS AND TRANSFERS:
Course fees $ 13,911.89 -
� Concessions • 1,932.34
Equipment rental 3,348.79
Equipment repairs and maintenance 1,239.66
Other receipts 72.14
� Interest on investments 3,432.55
� $ 23,937.37
� � Transfer from General Revenue Fund 200,000.00
� Total receipts and transfers 223,937.37
�
� $ 223,937.37
� I
� DISBURSEMENTS:
I Equipment $ 57,371.36
� �� Salaries and wages 22,287.49
F.I.�,A. taxes and insurance 1,743.40
Repairs and maintenance - equipment 6,415.21
� �� Auto allowanee and travel,
!I meetings, memberships, etc. 427.56
� Cours�e lea�e fee 50,000.00
� j Ma:intenance contracts, rent5, etc. 533.56
� Grounds maintenance 15,614.46
Utilities 482.04
� '�I Telephone 283.89
' Various supplies 6,592.10
� i Building ma.intenance 3,585.60
'�I Furchases for resale 2,695.57
� Professional fees, court costs, etc. 1,130.00
�' Real estate taxes 504.51
� j Change fund increase 100.00
j Other expenses 917.98
� �i Total disbursements 170,fi84;Z3
I $AZANCE IN FUND JUNE 30 1978 $ 53 252.64 '
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CITY OF CAPE GIRARDEAU, MISSOURI "
�
� SCHEDULE OF SOURCE AND DISTRIBUTION OF LOCALLY
ASSESSED AND PUBLIC SERVICE CORPORATION TAXES
FOR YEAR ENDED JUNE 30, 1978
�
� SOURCE:
� Personal property taxes:
Assessed for year 1972 $ 12.92
Assessed for year 1973 24.48
� Assessed for year 1974 32.26
� Assessed for year 1975 67.21
� Assessed for year 1976 597.85
� j Assessed for year 1977 86,218.03
i Total personal property taxes collected $ 86,952.75
� Real estate taxes: '
Assessed for year 1971 $ 189.43
Assessed for year 1972 159.80
� Assessed for year 1973 285.94
� Assessed for year 1974 1,530.16
;� Assessed for year 1975 2,483.40
� j Assessed for year 1976 6,181.36
�� Assessed for year 1977 496,198.69
� Total real estate taxes collected 507,028.78 '
! I
� Merchants and ma.nufacturers ad valorem taxes:
' Assessed for year 1975 $ 19.68
� i Assessed for year 1976 64.60
� Assessed for year 1977 46,085.91
�
� Total ad valorem taxes collected 46,170.19
� Ij Total locally assessed taxes $ 640,151.72
I�� Public service corporation taxes received 31,801.21
I
( ; TOTAL LOCALLY ASSESSED AND PUBLIC SERVICE
I, CORPORATION TAXES $ 671,952.93
i
� I DISTRIBUTION:
i General Revenue Fund, to page 6 $ 391,584.23
j, Library Fund, to page 8 166,549.62
� j; Public Health Fund, to page 9 54,468.44
� 1958 Airport Bond, Interest and Sinking Fund,
ij to page 12 17.43
( ' 1965 Airport Bond, Interest and Sinking Fund,
�i to page 13 45,840.90
Library Building Fund, to page 17 13,492.31
( DISTRIBUTION OF LOCALLY ASSESSED AND PUBLIC
i SERVICE CORPORATION TAXES, TOTAL AS ABOVE $ 671,952.93
( �
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� � AUDITORS' STATEMENT OF RESPONSIBILITY
FOR SUPPLEMENTARY DATA '
� ;
I The following information is not an integral part of the
� � basic cash statements but is submitted for su lementa
I � pp ry purposes.
I! '
r � Except as otherwise noted on the individual pages, it has been tested
� �
� ' in connection with our original examination of the basic cash state-
I
� I� ments, and subject to those exceptions, is fairly stated in all
�
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General Revenue Fund
Library Fund
Public Health Fund
Motor Fuel Tax Fund
Municipal Airport Fund
1958 Airport Bond,
Interest and
Sinking Fund
1965 Airport Bond,
Interest and
Sinking Fund
Federal Shared Revenue
Fund
Sewage Disposal Bond,
Interest and
Operating Fund
Sewage Disposal Project
Fund
Library Building Fund
Mausoleum Fund
Capital Improvement Fun
Cash Bond Fund
Golf Course Fund
24 -
CITY OF CAPE GIRARDEAU, MISSOURI
COMPARISON BETWEEN BUDGETED AND ACTUAL RECEIPTS
AND DISBURSEMENTS FOR YEAR ENDED JUNE 30. 1978
41,834.96
Fund
1,650.00
43,484.96
9,700.00
Anticipated
Actual
Actual over
Consisting of:
Balance
Anticipated
Budget
Anticipated
balance
balance
or (under)
Receipts
Disbursements
June 30, 1977
receipts
estimate
disbursements
.June 30, 1978
June 30, 1978
anticipated over (under)
(over) under
997,727.75
$4,8950834.72 $
59893,562®47
$ 5,200,,477.72
$ 693,084,75
$ 832,549.24
$ 139,464.49 $
89,258.26
$ 50,206.23
66,020,41
179,700.00
245,720.41
184;229.00
61,491.41
76,358.30
14,866,89
6,161.11
8,705.78
10,,186.87
52,550.00
62,736,87
56,361.00
6075.87
12,617.33
65241.46
2,675.95
3;565.51
206,488,.17
295,000.00
5015488.17
270,500.00
230,988.17
378_,398.63
147,410.46
20,542.26
126,868.20
36,407.24
97,269.72
133,676.96
107,009.00
26,667,96
69,286.98
42,619.02
3,759,70
38,859.32
47,856.99
1,275.00
49,131.99
51,249.72
(2,117.73)
-
2,117.73
2,118.75
(1.02)
230,301.87
59,600.00
2890901.87
56,760.00
233,141.87
239,424.93
69283.06
6,275.01
8.05
208,874.26
680,000.00
8882874.26
8869443.00
2,431.26
402,011.78
399,580.52
5,885.41
393,695.11
394,300.38
347,000,00
7419300.38
374,716.00
366,584.38
3015264.49
(65,319.89)
(29,237.28)
(36,082.61)
41,834.96
Fund
1,650.00
43,484.96
9,700.00
33,784.96
24,642.97
(9,141.99)
4,965.04
(14,107.03)
271,195.51
29,900,.00
301,095.51
-
3019095.51
309,115.38
8,019.87
10,214.87
(2,195.00)
9,451.17
570,00
10,021.17
109.00
90912.17
55825.15
(4,087.02)
28.13
(4,115.15)
633,069.62
2,429,800.00
3,062,869.62
2.,8619000,00
201,869.62
730,727.46
528,857.84
(1,216,164.61)
1,745,022.45
19.556.29
-
19556.29
-
1,556.29
1,690.43
134;14
134.14
-
200,000.00
200-,000.00
200,000.00
-
539252.64
53,252.64
23,937.37
29,315.27
$3,155,271.49
$9.,270,149.44
$12,4259420.93
$109258,554.44
$2,166,866.49
$3,437,165.71
$1,270,299.22$(1,069,445.89)$2,339,745.11
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�
CITY OF CAPE GIRARDEAU, MISSOURI
� '
STATEMENT OF BONDS PAYABLE AS OF JUNE 30, 1978
� '
SEWAGE SYSTEM BONDS AUTHORIZED IN AMOUNT OF $1,598,000.00 DATED '
� MAY 1, 1963 IN AMOUNT OF $1�000,000.00; DATED MARCH 1, 1966 IN AMOUNT
j OF $80,000,00; DATED DECEI�ER 1, 1970 IN AMOUNT OF $80,000.00 ,
� '
' Interest
� Bond numbers rate Due date Principal Interest Total
1963 ISSUE:
� ; August 1, 1978 $ 8,435.00 $ 8,435.00 '
� 681 thru 740 3.00% February 1, 1979 $ 60,000.00 8,435.00 68,435.00 '
'I August 1, 1979 7,535.00 7,535.00
� 741 thru 80Q 3.0t�/o February 1, 1980 60,000.00 7,535.00 67,535.00
; August 1, 1980 6,635.00 6,635.00
I 801 thru $65 3.00% February 1, 1981 65,000.00 6,635.00 71,635.00
� i August 1, 1981 5,660.00 5,660.00 '
866 thru 930 3.00% February 1, 1982 65,000.00 5,660.00 70,660.0•
i August 1, 1982 4,685.00 4,685.00
� � 931 thru 1000 3.10'/o February 1, 1983 70,000.00 4,685.00 74,685.00 ',
I� August 1, 1983 3,600.00 3,600.00 '
�� 1 thru 25 (1966 Issue) 3-7/8% Febzuary l, 1984 25,000.00 1,550.00 26,550.00 '
� 1 thru 5 (1970 Isaue) 5,40% February 1, 1984 25,000.00 2,050.00 27,050.00 '
�i August 1, 1984 2,440.62 2,440.62 :
26 thru 50 (1966 Issue) 3-7/8% February 1, 1985 25,000.00 1,065.62 26,065.62 '.
� , 6 thru 10 (1970 Iasue) 5.00'/o February 1, 1985 25,000.00 1,375.00 26,375.00
� August 1, 1985 1,331.25 1,331.25
�, 51 thru 80 (1966 Issue) 3-7/8% February 1, 1986 30,000.00 581.25 30,581.25 '
� � 11 thru 16 (1970 Issue) 5.00% February 1, 1986 30,000.00 750.00 30,750.00 '
� $ 480,000.00 $ 80,643.74 $ 560,643.74
� � �
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CITY OF CAPE GIRARDEAU, MISSOURI j�
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STATEMENT OF BONDS PAYABLE AS OF JUNE 30, 1978 �i'
� �
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� � 1965 AIRPORT IMPROVEMENT BONDS DATED j�
MARCH 1, 1966 IN AMOIII�T OF $880,000.00 ;;
ii
� I;
Interest �!
i!
i Bond numbers rate Due date Principal Interest Total ;!
� ��i September 1, 1978 $ 10,237.50 $ 10,237.50 I�
li 60 thru 72 3.57o March 1, 1979 $ 65�000.00 10a237o50 75�237,50 ��
'; September 1, 1979 9,100.00 9,100.00 I,�
� � 73 thru 85 3.5'/o Ma.rch 1, 1980 65,000.00 9,100.00 74,100.00 !,
I' September 1, 1980 7,962.50 7,962.50 ;',
�j 86 thru 99 3.5'/o March 1, 1981 70,000.00 7,962.50 77,962.50 �!
� � September 1, 1981 6,737.50 6,737.50 ;�i
i� 100 thru 113 3.5% March 1, 1982 70,000.00 6,737.50 76,737.50 i'
; September 1, 1982 5,512.50 5,512.50 ';
� �; 114 thru 128 3.5% March 1, 1983 75,000.00 5,512.50 80,512.50 '
I; September 1, 1983 4,200.00 4,200.00 i�
; 129 thru 143 3.57o March 1, 1984 75,000.00 4,20Q.00 79,200.00 ;'
� ' September 1, 1984 2,887.50 2,887.50 ;'
I; 144 thru 159 3.5'/o Ma.rch 1, 1985 80,000.00 2,887.50 82,887.50 ;I
j� September 1, 1985 1,487.50 1,487.50 ��
� I� 160 thru 176 3.5% March 1, 1986 85,000.00 1,487.50 86,487050 Ii
i; $ �8�,000.00 $ 96,250.00 $ 681,250.00 ;I
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CITY OF CAPE GIRARDEAU, MISSOURI !
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� �'I
STATEMENT OF BONDS PAYABLE AS OF JUNE 30, 1978 '�
�I
� I I
1971 INDUSTRIAL DEVELOPMENT BONDS DATED il
� FEBRUARY 1, 1971 IN AMOUNT OF $2,345,000.00 I�
,
;,
� I Interest '
Bond numbers rate Due date Principal Interest Total �;
I�
� August 1, 1978 $ 75,043.75 $ 75,043.75 II
� 89 thru 105 7.75Q/o February 1, 1979 $ 85,000.00 75,043.75 160,043075 ii
� August 1, 1979 71,750.00 71,750.00 �'
106 thru 123 7.75% February 1, 1980 90,000.00 71,750.00 161,750.00 �'
� August 1, 1980 68,262.50 68,262.50 '''
124 thru 143 7.75% February 1, 1981 100,000.00 68,262.50 168,262.50 �',
� August 1, 1981 64,387.50 64,387.50 i!
� ' 144 thru I65 7.757o February 1, 1982 110,000.00 64,387.50 174,387.50 �
; August 1, 1982 60,125.00 60,125.00 I.j
,� 166 thru 189 7.75% February 1, 1983 120,000.00 60,125.00 180,125.00 !I
� August 1, 1983 55,475.00 55,475.00 I''
190 thru 215 7.75% February 1, 1984 130,000.00 55,475.00 185,475.00 ;�';
August 1, 1984 50,437.50 50,437.50 ;;
216 thru 243 7.757o February 1, 1985 140,000.00 50,437.50 190,437.50 ;;
� Au ust 1 1985
� g � 45 012 50 !
45,�12.50
� 244 thru 273 7.75% February 1, 1986 150,000.00 45,012.50 195,012.50 �;
� �� Au ust 1 1986
g , 39,200.00 39,200.00 I',
I� 274 thru 306 8'/o February 1, 1987 165,000.00 39,200.00 204,200.00 ';
II August 1, 1987 32,600.00 32,600.00 �'
� 307 thru 342 8'/o February 1, 1988 180s000.00 32,600.00 212,600,00 �i
I! August 1, 1988 25,400.00 25,400.00 '!
' 343 thru 381 8'/o February 1, 1989 195,000.00 25,400.00 220,400.00 �
� August 1, 1989 17,600.00 17,600.00 i�
ii 382 thru 423 8% February 1, 1990 210,000.00 17,600.00 227,600.00 �'
August 1, 1990 9,200.00 9,200.00 !�
� '�, 424 thru 469 8% Februa.ry 1, 1991 230,000.00 9,200.00 239,200.00 i';
�I $ 1,905,000.00 $ 1,228a987.50 $ 3,133,987.50 ,I�;
( �i ��
��
I� Note: Collections of rental income from HWI and disbursements for
( I principal and interest payments are made by Fort Wayne First i�
( I�' National Bank, Trustee. Public funds are not involved in ��
�' this bond issue. "
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� CITY OF CA.PE GIRARDEAU� MISSOURI ',i
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� � STATEMENT OF BONDS PAYABLE AS OF JUNE 30, 1978 iiI
�,
'�
� I 1974 INDUSTRIAL DEVELOPMENT BONDS DATED �
�i
� OCTOBER 1, 1974 IN AMOUNT OF $2,000,000.00 !j
� '
i Interest 'i;
Bond numbers rate Due date Principal Interest Total !i
,� 49 thru 67 7.75'/o October 1, 1978 $ 95,000.00 $ 70,025.00 $ 165,025.00 I�
April 1, 1979 66,343.75 66,343.75 i;
� 68 thru 87 7,75'/ October 1, 1979 100,000,00 66,343.75 166,343,75 ','�
� April 1, 1980 62,468.75 62,468.75 ;;
j 88 thru 108 7.75'/a October 1, 1980 105,000.00 62,468.75 167,468.75 i!
� �'� April 1, 1981 58,400.00 58,400.00 ;!
� 109 thru 131 8'/o October 1, 1981 115,000.00 58,400.00 173,400.00
i April 1, 1982 53,800.00 53,800,00 ',
� �I I32 thru 156 8'/o October 1, 1982 125,000.00 53,800.00 178,800.00 I',
April 1, 1983 48,800.00 48,800.00 II
157 thru 183 8'/o October 1, 1983 135,000.00 48,800.00 183,800.00 �I
� � April 1, 1984 43,400.00 43,400.00 �i
184 thru 213 8`/o October 1, 1984 150,000.00 . 43,400.00 193,400.00
� April 1, 1985 37,400.00 37,400.00 ;,
� �I'� 214 thru 245 8`/o October 1, 1985 160,000.00 37,400.00 197,400.00
I April 1, 1986 31,000.00 31,000.00 �,;
� 246 thru 279 8'/0, October 1, 1986 170,000.00 31,000.00 201,000.00 ;'�
� '�' April 1, 1987 24,200.00 24,200.00 �
� 280 thru 316� 8'/o October 1, 1987 185,000.00 24,200.00 209,200.00 i�
iApril 1, 1988 16,800.00 16,800.00 !
317 thru 356 8'/o October 1, 1988 200,000.00 16,800.00 216,800.00 Il,i
� '� April i, 1989 8,800.00 8,800.00 i
��� 3 5 7 t hru 4 0 0 87a October 1, 1989 220,000.00 8,800.00 228,800,00
I;
� ' $ 1,760,000.00 $ 972,850.00 $ 2,732,850.00 �;
�i i'
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� � i''
Note: Collections of rental income from HWI and disbursements for
i�', principal and interest payments are made by Fort Wayne First
' ; National Bank, Trustee. Public funds are not involved in ������
" this bond issue. �il
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� CITY OF CAPE GIRARDEAU, MISSaURI �
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STATEMENT OF DELINQUENT TAXES AT JUNE 30, 1978
� 'i;
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� i Merchants and ':'
i;
Year Persona.l Real manufacturers
jassessed Total property estate ad valorem ;;
� - - II
�,
i 1972 $ 38.08 $ $ 38.08 $ �'
� i1973 2,711.16 2,382.38 38.08 290.70 ;,�
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1�74 3,a74.�1 2,276.07 �49.36 649.4E
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'� 1975 5,027.96 1,804.61 3,024.73 198.62
ii
� 1976 7,275.61 2,049.25 5,078.92 147.44
�'�, 1977 16,708.59 3,844.31 12,408.12 456.16
iI
� i TOTALS $ 35,636.31 $ 12,356.62 $ 21,537.29 $ 1,742.40 !',
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� I ;�I�
I NOTE ON DELINQUENT TAXES: j�
� !j The above outstanding delinquent taxes represent the amounts carried on the I'
I i;
City Collector's books and outstanding tax bills. We did not confirm these amounts
� '''�
with the individual taxpayers.
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� CITY OF CAPE GIRARDEAU, MISSOURI
!'�
� SEWER TAX COLLECTIONS AND RECONCILIATION
FOR YEAR ENDED JUNE 30, 1978
� �
�
Outstanding tax bills, June 30, 1977:
! Current 1977 tax bills 'I
� i . $ 226,466.66
j Delinquent tax bills 48,782.01 I
� �� $ 275,248.67 '�;
i� Additiona.l billings to 1977 tax bills 17,544.66 'q
! 1978 tax bills 346,794.33
j
�i Total bills to be accounted for $ 639,587.66
�
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� i' Cash receipts during year, to page 15 $ 27g�23g�g7 ,'
�I Add: Discounts $ 8,167.69
'j Adjustments 5 370.23
Cancellations 24,670.02
� �! �
;� $ 38,207.94 ;
j% Less penalties levied during year 3,646.22
� j�� 34,561,72
I; Outstanding tax bills, June 30, 1978 (Footnote) 326,786.07
� �I' Total bills accounted for, as above $ 639,587.66 �I''
�
I�
� I'� ',,'
�; Footnote: The breakdown of the outstanding bills at June 30, 1978, is as follows: ;,
�,
� i Billed in year 1978 $ 262,789.44 �i,l
�' Billed in year 1977 50,277.60
' Billed in year 1976 8,158.57
r j' Billed in year 1975 2,589.84
� I.' Billed in year 1974 1,101.72
�' Billed in prior years 1,86$e�0
� 'I!
$ 326,786.07
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