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Home My WebLink About1978-1979.AuditReport.RevenueFunds � � � � � � TABLE OF CONTENTS � Pa�e Auditors' Report on Compliance and � Supplemental Data • • • • • • � • • • • • • • • • • 1 Statement of Changes in Available Funds for the Year Ended June 30, 1979 • • • • • • • • • • • 2 � Statement of Obligations Incurred for the Year Ended June 30, 1979 • • • • • • • • • • • 3 � � .;;,r,`-�!c,c'l.. ;': � � � � � � � � � � , �'�.��., � � � �� CERTIFIED PUBLIC ACCOUNTANTS � 2103 THEMIS STREET E. A. ROTHAUS, C. P. A. // CAPE GIRARDEAU, MO. J. G. BARTEL3, C. P. A. ��,�p ��C��rl�i'/tiGGC�GCG� e�i��.�'u//�'r V��O/ 314-334-2845 R. J. EARLEY, C. P. A. � FARMINGTON, MO. � N. C. WATKIN9, JR., C. P. A. 314-756-229H J. R. JANSSEN, C. P. A. BT. LOUIB. MO. T. R. BEGLEY, C. P. A. 314-997-2544 w. M. WOLFE, C. P. A. D. E, BROWN� C. P. A. G. G. STANLEY, C. P. A. � To the Honorable Mayor and City Council � City of Cape Girardeau, Missouri � We have examined the financial statements of the various funds and ac,Gount groups of the City of Cape Girardeau, Missouri for the year ended June 30� 1979, and have issued our report thereon dated September 28, 1979. Our examination was made in accordance with generally accepted auditing �tandards � and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. � In connection with our examination, we also performed tests of compliance with the Revenue Sharing and Antirecession Fiscal Assistance Acts and regulations as required by Sections II.C.3 and III.C.3 of the "Audit Guide and Standards for Revenue Sharing and Antirecession Fiscal Assistance Fund � Recipients (Guide)" issued by the Office of Revenue Sharing, U. S, Department of the Treasury. Comparison of the financial data which is to be included on the Bureau of Census form RS-9 for the year ended June 30, 1979 was not � possible because the forms were not available to the City at the audit date. However, the Bureau of Census Form RS-9 for the year ended June 30, 1978 was compared with the audit report for that period, and no material differences � were discovered. The City was unable to produce evidence of publication in a newspaper of general circulation the availability of the Revenue Sharing Use Report and � the availability of the Summary Budget. City officials are cqnfident publication requirements were met, but evidential matter was unavailable. Our examination disclosed no othez instances of noncompliance. � The accompan in statements of chan es in available funds an Y g g d obligations incurred for the year ended June 30, 1979 are submitted as supplemental � information. Although they are not considered necessary for fair presentation of the City's financial statements, they have been subjected to the tests and other auditing procedures applied in the examination of the financial � statements and, in our opinion, are fairly stated in al1 material respects in relation to the financial statement taken as a whole. Respectfull submitt�d, �, ,=zf,.p� � 7�� /, �� ,;.�,.,� ' � �;r ��,,. ��r �.a�y � �` ROTHAUS, BARTELS, EARLEY & COMPANY � Certified Public Accountants � Setpember 28, 1979 � CITY OF CAPE GIRARDEAU MISSOURI � REVENUE SHARING FUNDS STATEMENT OF CHANGES IN AVAILABLE FUNDS � For the Year Ended June 30, 1979 (26 2 016 001) � Per Books and Audit � Available Funds, Beginning of Year: Unappropriated $ _�_ Unencumbered Appropriations 374,527.78 � Total $ 374,527. 78 Add Revenue: � Entitlement Payments 661,791.00 Interest 40,985.85 � Total $1,077,304.63 Less Unappropriated, End of Year _p_ � Available for Obligation During Year $1,077,304.63 Less: � Current Expenditures $ 575,667.72 Encumbrances 2,672.46 � Total Obligations Incurred $ 578,340.18 Unencumbered Balance, End of Year $ 498,964.45 Unappropriated, End of Year _p_ � $ 498,964.45(1) � � � � Footnote 1: 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. � � � -2- � CITY OF CAPE GIRARDEAU, MISSOURI � REVENUE SHARING FUNDS STATEMENT OF OBLIGATIONS INCURRED � For the Year Ended June 30, 1979 (26 2 016 001) � Ex enditures Revenue � ALlocable to Sharing Total Other Funds Funds � Operating/maintenance expenditures: Environmental protection (Waste disposal) $ 631,098.73 $ 225,498.73 $ 405,600.00 Financial Administration 1,387.99 -0- 1,387.99 � Total Operating/Maintenance $ 632.486.72 S 225,498.73 S 406,987.99 � Ca ital Ex enditures: P P � Fire Station �kl $ 29,227.69 $ -0- $ 29,227.69 Park Development 39,752.51 623.08 39, 129.43 Relocate City Ha11 102,995.07 -0- 102,995.07 � Tota1 Capital Expenditures $ 171,975.27 $ 623.08 171 352.19 � Total Obligations Incurred $ 804,461.99 $ 226,121.81 $ 578,340.18 � � � � � Note: The City maintains its accounts on the cash basis. Encumbrances have been applied to the account figures to obtain the expenditures per books during � the period. � �