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Home My WebLink About1979-1980.AuditReport.SharingFunds � � � � � � CITY OF CAPE 61RARDEAU, MISSOURI � � � AUDITORS' REPORT � REVENUE SHARING FUNDS June 30, 1980 � (26 2 016 0011 � � � � � � � � � � � � � � � � � TABLE OF CONTENTS � Page Auditors' Report on Compliance and Supplemental Data . . . . . . . . . . . . . . . . . . . I � Statement of Changes in Available Funds for the Year Ended June 30, 1980 . . . . . . . . . . . 2 � Statement of Obligations Incur�red tor the Year Ended June 30, 1980 . . . . . . . . . . 3 � � ";;;;;;:; � � � � � � � �� ,�� -�.�� CERTIFIED PUBLIC ACCOUNTANTS � 2103 THEMIS STREET -�.� �,��, �� 6�'70� � ROBERT J.CARLEY.C.P.A. TELEPMONE JONN R.JANE6HN.C.P.A. (914)�94-2946 TERRV q.YlCiLCV.C.P.A. GARV 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 account yroups of the City of Cape Girardeau, Missouri for the year ended June 30, 1980, and have issued our report thereon dated August 19, 1980. Our � examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered nece=�sary in the circumstances. � in connection with our examination, we also per�formed 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 (Guitlel" issued by the Office of Revenue Sharin9, 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, 1980 was not passible 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, (979 � was compared with the audit report for that period, and no materiai differences were discovered. A copy of the annual report filed with the Equai Employment Opportunity � Commission as of June 30, 1979 was not available for our review. However, ' we did examine the annual report for June 30, 1980. � The accompanying statements of changes in available funds and obligations incurred for the year ended June 30, 1980 are submitted as suppiemental information. Although they are not considered necessary for fair presentation � of the City 's financial statements, they have been subjected to the tests �nd other auditing procedures applied in the examination of the financial statements and, in our opinion, are fairly stated in all material respects in relation to the financiat statement taken as a whole. � Respectfully submitted, ±�R � R f�C ry �n� � f ��„=vr • ��✓�..(-�..:v�a_�..1 �`"t.,- �'-a.-%r�-✓��:l.hi,l�V'e t�� ROBERT J. EARLEY & �OMPANY Certified Pubiic Accountants � August 19, 1980 � _�_ � CITY OF CAPE GIRARDtAU, MISSOURI REVENUE SHARING FUNDS � STATEMENT OF CHANGES IN AVAILABLE FUNDS For the Year Ended June 30, 1980 � 126 0 016 0011 � Per Books and Audit Available Funds, Beginning of Year : Balance per June 30, 1979 Audit Report $ 498,964.45 � Add: Funds Encumbered June 30, 1979, But Paid From General Revenue Fund 173.09 � Total $ 499, 137.54 Add Revenue: � Entitlement Payments 635,692.00 Interest 48, 115.03 � Available for Obligation During Year $ 1 , 182,944.57 � Less: Current Expenditures $ 963,526.81 � Encumbrances 22,582.20 Total Obligations Incurred $ 986, 109.01 � Unencumbered Balance, End of Year $ 196,835.56 � � � � � � Footnote � : 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, f � -2- � CITY OF CAPE GIRARDEAU, MISSOURI REVENUE SHARING FUNDS � STATEMENT OF OBLIGATIONS INCURRED For the Year Ended June 30, 1980 � (26 2 016 0011 � Expenditures Revenue Allocable to Sharing Total Other Funds Funds � Operating/maintenance expenditures: Environmental protection (Waste disposall $ 64�,931 .64 $ 202,251 .64 $ 441 ,680.00 � Financial Administration (Revenue --_ Sharing Funds) 1 ,076.28 1 ,076.28 Park 393,685.98 389,393.76 4,292.22 � Total Operating/Maintenance $1 ,038,693.90 $ 591 ,645.40 $ 447,048.50 � � Capital Expenditures: —_— Fire Station #I $ 479,910.37 $ $ 479,910.37 Park 101 ,015.51 41 ,865.37 59, 150. 14 � Total Capital Expenditures $ 580,925.88 $ 41 ,865.37 $ 539,060.51 � � Total Obligations Incurred $ 1 .619,619.78 $ 633,510.77 $ 986, 109.01 � � 1 I Note: The City maintains its accounts on the cash basis. Encumbrances have been I applied to the account figures to obtain the expenditures per books during the period I _3_