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Home My WebLink About1980-1981.AuditReport (2) � � � � � � � � TABLE OF CONTENTS � Auditors ' Report on Compliance and Page Supp � emental Data I � Statement of Changes in Available Funds for the Year Ended June 30, 19£�i 2 � Statement of Obligations Incurred for the Year Ended June 30, 1981 3 � „,. .:„-;,-;;,.- � „-i;;, � � � � � � � � � � � � � CITY OF CAPE GIRARDEAU, MISSOURI � — � � AUDITORS ' RFFORT REVENUE SHARING FUNDS � June 30, 1981 � (26 2 016 001 ) � � � � � � � � � �� ,�� & -�.�� CERTIFIED PUBLIC ACCOUNTANTS 2703 THEMIS STREET � -�.� �,�n��, �� 6��Of ROBERT J.EARLEY.C.P.A. TELEPMONE � JOHN R.JANSSEN.C.P.A. (314)934-2845 TERRV R.BEGLEV.C.P.A. GARY G.9TANLEV.C.P.A. TERRV L.DECK.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 groups of the City of Cape Girardeau, Missouri for the year ended June 30, 1981 , and have issued our report thereon dated October 27, 1981 . Our � examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditin9 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 (Guidel " 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, 1981 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, 1980 was compared with the audit report for that period, and no material differences � were discovered. The City was unable to produce evidence that the availability of the Revenue � Sharing Use Report was published in a newspaper of general circulation within 10 days of its preparation as required by Section 51 . 12(b) . However, the necessary pub � ication was made at a later date. Our examination disclosed no other areas of noncompliance. � The accompanying statements of changes in available funds and obligations incurred for the year ended June 30, 1981 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 tairly stated in all material respects in relation to the financial statement taken as a whole. Respectfully submitted, � `��:+-�s�h.��,.��l:.��s,;.� �.,,,�':"�.��i,; �� ; � � ROBERT J. EARLEY & COMPANY Certified Public Accountants August 31 , 1981 � � CITY OF_CAPE GIRARDEAU, �ti11SS0URl REVENUE SHARING FUNDS � STATEMENT OF CHANGES IN AVAILABLE FUNDS For the Year Ended June 30, 1981 � (26 2 0 I 6 00 I 1 � Available Funds, Beginning of Year : Balance per June 30, 1980 Audit Report $ 196,835.56 � � Add Revenue: Entitlement Payments 626,846.00 Interest 10,233.96 � Available for obligation During Year $ 833,915.52 � � Less: Current Expenditures $ 864,471 .27 Encumbrances —0— � Total Obli ations Incurred $ 864,471 .27 9 � � Unencumbered Balance IDeficit ) End of Year $ l 30,555. 75) � � � � Footnote I : 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 GIRAP,DEAU, MISSOURI � REVENUE SHARING FUNDS STATEMENT OF OBLIGATIONS INCURRED � For the Year Ended June 30, 1981 � l26 2 016 001 ) __ Expenditures � Revenue Allocable to Sharing Operating/maintenance expenditures: _ Total _ Other Funds Funds � Environmental protection (Waste disposal ) $ 762,085.94 $ 369,715.94 $ 392,370.00 Financial Administration (Revenue � Sharing Funds) _ 810.00 --- 810.00 Total Operating/Maintenance $ 762,895.94 $ 369,715.94 $ 393, 180.00 � -- � Capital Expenditures: � Fire Station #I $ 521 ,291 .27 $ 50,000.00 $ 471 ,291 .27 � Total Capital Expenditures $ 521 ,291 .27 $ 50,000.00 $ 471 ,291 .27 � Total Obii ations In rr g cu ed $_1�284L187.21 $ 419,715.94 $ 864,471 .27 � � I I 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.