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Home My WebLink About1980-1981.AuditorsReport � �i�� ',�� & �.�� CERTIFIED PUBLIC ACCOUNTANTS 2103 THEMIS STREET � -�,� �,,�,�ea�, �,�va� 6�70> TELEPHONE � ROBERT J.EARLEV.C.P.A. JOHN R.JAN86EN,G.P.A. (�14)994-2845 TERRY R.BEGLEV.C.P.A. GARV G.STANLEV,C.P.A. TERRV L.DHCK.C.P.A. � � The Honorable Pllayor and City Council City of Cape Girardeau � Cape Girardeau, Missouri � We have examined the foilowing schedules of cash receipts, disbursements and fund balances of the City of Cape Girardeau for the year ended June 30, 1981 : � General Revenue Fund Library Operating Fund Sewage Disposal Bond, Interest and Operating Fund � Public Health Fund Motor Fuel Tax Fund Municipal Airport Fund � Mausoleum Fund Federal Shared Revenue Fund 1965 Airport Bond, Interest and Sinking fund Library Contribution Fund � Golf Course Fund Capital Improvement Fund Flood Disaster Relief Fund � Our examination was made in accordance with the General Accounting Office "Standards for Audit of Governmental Organizations, Programs, Activities and Functions," the "Guidelines for Financial and Compliance Audits of Federally � Assisted Programs," OMB Circular A-102, Attachment P, and generally accepted auditing standards established by the American Institute of Certified Public Accountants, and accordingly included such tests of the accounting records and � such other auditing procedures as we considered necessary in the circumstances. The City 's policy is to prepareits financial statements on the basis of cash � receipts and disbursements; consequently, certain revenues are recognized when paid rather than when the obligation is incurred. In addition, the City maintains neither balance sheet accounts for its various funds, nor a record of its genera.l fixed assets. Accordingly, the accompanying schedules of cash � receipts and disbursements are not intended to present financial position and _ results of operations in conformity with generally accepted accounting principles. � � � Page 2 � In our opinion, the aforementioned cash basis schedules present fairly the � cash balances of the various funds of the City of Cape Girardeau, Missouri at June 30, 1981 , and the cash transactions of the City for the year then ended, on a basis consistent with that of the preceding year. A separate letter on interna� control has been sent to the city council . � Respectfully Submitted, � ��.�- �. � , ROBERT J. E LEY & OMPANY � Certified Public Accountants Dated at Cape Girardeau, Mo. � October 27, 1981 � � � � � � � � � � � � � � TABLE OF CONTENTS Page Statement of Cash Receipts, Disbursements, Transfers, and Fund Ba I ances — A I I Funds , , , , , , , , , , , , , , , , , � , , 1 � Schedule of Receipts and Disbursements — General Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 � Schedule of Disbursements by Department — Genera I Revenue Fund . . . . . . . . . . . . . . . . . . . . . . . 3 � Schedule of Receipts and Disbursements: L i brary Operat i ng Fund . . . . . . . . . . . . . . . . . . . . . . . 4 Sewage Disposal Bond, Interest and Operating Fund . . . . . . . . . . 5 � Pub I i c Hea I th Fund : : : : : : : : : : : : : : : : : : : : : : : 6 Motor Fuel Tax Fund � Mun i c i pa I A i rpor t Fund . . . . . . . . . . . . . . . . . . . . . . . 8 � Mauso I eum Fund . . . . . : : : : : : : : : : : : : : : . . . . . 9 Federal Shared Revenue Fund �� 1965 Airport Bond, Interest and Sinking Fund . . . . . . . . . . . II L i brary Contr i but i on Fund . . . . . . . . . . . . . . . . . . . . . 12 � Sewage Disposal Project Fund . . . . . . . . . . . . . . . . . . . 13 Cash Bond Fund , , , , , , , , , , , , , , , , , , , , 14 L i brary Bu i I d i ng Fund . . . . . . . . . . . . . . . . . . . . . . . I 5 � Goi f Course Fund . . . . : : : : : : : : : : : : : : : : : : : : : 16 Capital Improvement Fund � � Flood Disaster Rel ief Fund . . . . . . . . . . . . . . . . . . . . 18 � Schedule of Collection and Allocation of Locally Assessed and Public Service Corporation Taxes . . . . . . . . . . 19 � Auditors' Statement of Responsibility for . . . • . . . . Supplementary Data , , . . , . 20 � Comparison Between Budgeted and Actual .Receipts . . . . • . . . . . and Disbursements — AIl Funds 21 Statement of Bonds Payable: � Sewage System Bonds . . . . . . . . . . . . . . . . . . . . . . . 22 1965 Airport Improvement Bonds . . . . . . . . . . . . . . . . . . 23 1971 industrial Development Bonds . . . . . . . . . . . . . . . . 24 � 1974 Industrial Development Bonds . . . . . . . . . . . . . . . . . 25 Statement of Delinquent Taxes . . . . . . . . . . . . . . . . . . . . 26 � Sewer Tax Collections and Reconciliation . . . . . . . . . . . . . . 27 Schedule of Receipts and Disbursements Under Federally Assisted � Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Schedule of Receipts and Disbursements Under State Assisted Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 � Statement of Insurance Coverage . . . . . . . . . . . . . . . . . . . 30 Notes to the Financial Statements . . . . . . . . . . . . . . . . . 34 � ;:,.,,;;„-,;,� � CITY OF CAPE GIRARDtAU, �AISSOURI � STATEMENT OF CASH RECEIPTS, DISBURSEMENTS, TRANSFERS f � AND FUND BALANCES — ALL FUNDS t� For the Year Ended June 30, 1981 Balance Receipts Total Funds � July I , 1980 For Year Available General Revenue Fund, Page 2 $ 414,240.57 $ 5,533,824.09 $ 5,948,064.66 � Library Operating Fund, Page 4 113,707.28 264,797. 11 378,504. 39 � Sewage Disposal , Bond, Interest and Operating Fund, Page 5 89,987.23 461 , 175. 14 551 , 162. 37 Public Health Fund, Page 6 23,627.43 79,490. 74 103, 118. 17 � Motor Fuel Tax Fund, Page 7 362,585. 37 974, �63.27 1 ,336,748.64 � Municipal Airport Fund, Page 8 31 ,518.43 83,312. 11 114,830.54 �titausoleum Fund, Page 9 6,086.97 10,953.54 17,040.51 � Federal Shared Revenue Fund, Page 10 219,417. 76 637,079.96 856,497.72 1965 Airport Bond, Interest and � Sinking Fund, Page II 212,702. 33 77,222.52 2B9,924.85 � ibrary Contribution Fund, Page 12 86,438.00 41 ,317.43 127,755.43 �J Sewage Disposal Project Fund, Page 13 12,672. 14 864. 14 13,536.28 Cash Bond Fund, Page 14 59.41 --- 59.41 � Library Building Fund, Page 15 185,059.43 12, 193.22 197,252.65 � Golf Course Fund, Page 16 f 1 ,745.40) I35,003.42 133,258.02 Capital Improvement Fund, Page 17 80,218.64 512,899.54 593, 118. 18 � Flood Disaster Relief Fund, Page 18 ( 21 ,768.62) 16,000.00 ( 5,768.621 � Totals (Memo Onlyl � I 814 806.97 $ 8,840 296.23 $10,655, 103.20 _'_1__1--__' i ____ � Balance June 30, 1981 Consisting of : Cash — Checking Accounts (First National 8ank1 � Cash — Invested Capital Total � �Deficit to be absorbed by additional fecleral contribution in 1981 . � _�_ �1 � � � Adjusted Transfers Total Funds Disbursements Balance of Funds (Net1 Available for Year June 30, 1981 � $ 372,370.00 $ 6,320,434.66 $ 6,006,231 .36 $ 314,203.30 � --- 378,504. 39 243,673.46 134,830.93 --- 551 , 162.37 480,003.08 71 , 159.29 � --- 103, 118. 17 67,537.25 35,580.92 � ( 180,000.00) 1 , 156,748.64 909,752. 75 246,995.89 --- 114,830.54 81 ,823.84 33,006.70 � --- 17,040.51 118.00 16,922.51 ( 392,370.00) 464, 127.72 494,683.47 ( 30,555. 751 � --- 289,924.85 85,987.58 203,937.27 � --- 127,755.43 104,346.43 23,409.00 � __= 13,536.28 12,542. 19 994.09 59.41 59.41 � --- 197,252.65 78,419.48 118,833. 17 50,000.00 183,258.02 196,328.26 ( 13,070.24? � 150,000.00 743, 118. 18 797,867.83 l 54,749.65) --- � 5,768.621 6,372.69 ( 12, 141 . 31 )-; � --- -------- – - $ --- _ $10,655, 103.20 $ 9,565,_687.67 $_11089,415.53 � – __---- — � $ 230,915. 53 � __ 858,500.00 $_1,0891415. 53 � � � CITY OF CAPE GIRARDEAU, PJIISSOURI � SCHEDULE OF RECEIPTS AND DISBURSEMENTS GENERAL REVENUE FUND � For the Year Ended June 30, 1981 BALANCE IN FUND, JUIY I , 1980 $ 414,240.57 � RECEIPTS AND TRANSFERS: Sales tax receipts lincludes interestl $ 2,531 ,028.33 Locally assessed and public service � corporation taxes, page 19 462,979.84 Intangible property taxes 35,038.58 Street tax bills ( including interestl 268,309.09 � Merchants' licenses 287,839. 13 Utilities franchise tax 940, 142.84 Telephone franchise tax 27,500.00 Cable TV franchise 21 , 145.32 � Insurance proceeds and reimbursements 21 ,590. 11 Rents 2,931 . 19 Street oiling reimbursements 2,277.53 � Outside fire protection 6,700.00 Interest on delinquent taxes and collection fees 6,890. 37 Other licenses 876.25 Various expense item reimbursements ( including state) 10,082. 10 � Sale of equipment , signs, resaleables 6,268.85 Public works building proceeds (principal and interest ) 18, 100.00 Other receipts 625.57 � Parking meter receipts 7,062.00 Police court fines, etc. 173,851 .34 Police security guard, prisoner housing receipts 28,531 .91 � Engineering and inspection fees 32,053.47 Cemetary receipts 8,617. 50 Cigarette tax receipts 138,987. 10 Interest on investments 28,879.89 � Waste disposal receipts 361 ,531 . 10 Swimming pool receipts ( I and II ) 65,557. 79 Arena maintenance receipts 30,364.70 � Public service employee program reimbursements 1 ,580. 12 LEAC funds received 451 .07 Mass transportation grant 6,031 .00 � $ 5,533,824.09 Transfer From Motor Fuel Tax Fund, Page 7 180,000.00 Transfer From Federal Shared Revenue Fund, Page 10 392,370.00 � Total receipts and transfers $ 6, IOF, 194.09 � DISBURSEh1ENTS AND TRANSFERS: Disbursements, Page 3 $ 6,006,231 . 36 Transfers to Capital Improvement Fund, Page 17 150,000.00 Transfers to Goif Fund, Page 16 50,000.00 � Total Disbursements and Transfers $ 6,206,231 .36 Excess of Disbursements Over Receipts ( 100,037.27) � BALANCE IN FUND, JUNE 30, 1981 $ 314 203. 30 - --L---- � - - CITY OF CAPE GIRARDEAU MISSOURI � , SCHEDULE OF DISBURSEMENTS — BY DEPARTMENTS � GENERAL REVENUE FUND For the Year Ended June 30, 1981 � General Garage Police � Total Department Department Department General Equipment and Vehicles $ 310,032.20 $ 43,000.58 $ --- $ 54,747. 11 Salaries and Wages 3,215, 138.06 257,655.67 77,221 .50 923,609.51 � Repairs, Maintenance, and � Equipment Rentals 193,897.04 10,472.72 12,729.43 37, 123.47 Auto and Travel 26,394.03 13,520. 37 80.00 7,266.54 Payroll Taxes, Insurance, Pension 660,455.28 43,827.57 17,021 .32 188,277.56 � Books, Publications, Elections, � + Niemberships 22,575.51 13,635. 75 89.50 3,758.93 kj Telephone and Communications 71 ,262.26 7,221 .29 --- 38,826.67 � Utilities 224,622.32 9,228.93 --- 34,993.95 Street Paving, Lights, Signs 386,546.41 301 ,877.32 --- —__ � Insurance and Bonds 60,923.75 19,563. 75 --- 7,878.00 Training and Police Reserve 21 ,250.37 --- --- 21 ,250. 37 � Various Supplies 647,817.91 32,008. 78 108,256. 13 91 ,539. 19 Uniforms and Dry Goods 36,721 .01 --- 1 ,871 .91 9,585.34 � Legal , Audit & Professional Fees 66,894.83 66,894.83 --- --- � Contract and Miscellaneous Expense 51 ,000.38 37,895.04 --- 1 ,254.07 � Landfill Lease 10,700.00 --- ___ ___ TOTAL — AL� DEPARTMENTS � To Page 2 $ 6,006,231 .36 $ 856,802.60 $ 217,269. 79 $ 1 ,420, 110.71 4 � � _3_ � � � � Fire Street Engineering Park Waste � Department _ Department Department _Cemetaries Department Disposal $ 6,075.26 $ 51 ,705.00 $ 7,857. 59 $ 1 , 180.84 $ 62,904.71 $ 82,561 . 11 � 787,660.81 285,831 . 33 228,031 .44 27,851 . 15 262,639.97 364,636.68 � 7,827.43 22,516. 31 1 ,784.�j2 399.58 31 ,099.61 69,943.97 1 ,864. 18 58.66 1 ,332.03 --- 814.00 1 ,458.25 � 205,454.48 53,713.22 37,579.40 4,648. 79 32,558.23 77,374. 71 � 3,037.65 135.69 1 ,011 .90 --- 846.08 60.00 11 ,260.88 8,459.03 --- --- 3,628.69 1 ,865. 70 � 15,227. 30 101 ,739.08 1 ,690. 70 204.85 61 ,537.51 --- � --- 84,669.09 --- --- --- --- 6,647.00 7,041 .00 1 ,678.00 --- 12,730.00 5,386.00 � --- --- --- --- --- --- 35, 157.06 95,745.97 3,303.97 1 ,800. 34 65,218.52 214,787.95 � 13,043.07 4, 130.03 1 ,288. 33 172.24 1 ,019. 10 5,610.99 � --- --- --- --- --- --- --- --- 4,431 . 36 --- 1 ,604.00 5,815.91 � --- --- --- --- --- 10,700.00 � $ 1 ,093,255. 13 $ 715,744.41 $ 289,989.24 $ _36z257.79 $ 536,600.42 $ 840,201 .27 � � � � � CITY OF CAPE GIRARDEAU, MISSOURI � SCHEDULE OF RECEIPTS AND DISBURSEMENTS LIBRARY OPERATING FUND � Year Ended June 30, 198! � BALANCE IN FUND, JULY I , 1980 $ 113,707.28 RECEIPTS AND TRANSFERS: � Locally assessed and public service corporation taxes, Page 19 $ 216,706.99 Transfers from Cash Collection Fund 20,670.07 Interest on investments 12,398.05 � Transfer from State Aid Fund 10,000.00 Bequest 5,000.00 hliscellaneous 22.00 � Total receipts and transfers $ 264,797. 11 � � DISBURSEMENTS: Salaries and wages $ 133,814. 74 Books 31 ,842. 77 � Fayroll taxes and insurance 8,773.84 Auditing 720.00 Utilities 17,417.07 Repairs and maintenance 2,651 . 70 � Various supplies and miscellaneous 3,450.22 Art prints, periodicals and newspapers ,� J��.?� Records, films, microfilm, etc. �,��,�5 73 � Equipment , furniture and fixtures �,�1?4 � 2 Communications 8,745.25 Office Supplies 6,862.96 � Car allowance, travel and memberships 5 807. 76 Postage, freight and express 4,�13. 10 Insurance and bonds 6,347.00 � Total disbursements $ ?_43,673.46 � Excess of Receipts Over Disbursements 21 , 123.65 � � � BALANCE IN FUND, JUNE '0, 1981 $_134,830.93 � � C I TY OF CAPE G I f�i1�iUEAU, h11 �iOUR I � SCHEDULE OF- RECE I PT:� AND U I `;�3Uf��EMENTS SEWACE D I SPOSAL E�ONU, I rJTf_RE�T nND Of'EHAT I NG FUND � For the Year Fncj�:j June 30, 1981 � E3ALANCE IN FUND, JULY I , 19f30 $ 89,987.23 RECEIPTS: � Taxes collected, Page 27 $ 453,229.90 Interest on investments 7,210.24 Maintenance and connection fees 735.00 � Total Receipts $ 461 , 175. 14 � � DISBURSEh1ENTS: Equipment $ 7,383.05 Salaries and wages 208,660.42 � Bond Retirement 65,000.(�0 Interest 13�388. :,� Uti I ities 51 ,288. `�3 Repairs and maintenance 11 ,622.:'0 � Various suppiies and fuel 62,888. 70 Payroll taxes and insurance 36,979. 3E3 Telephone 5,212.43 � Insurance 15, �62.00 Trave I 88E3. 19 Refunds 1 ,061 .21 � Publications, books, dues _ 468.60 Total Disbursements $ �1£30,003.08 � � Excess of Disbursements Over Receipts ( 18,827.94) � � � BALANCE IN FUND, JUNE 30, 19F31 $ 71 , 159.29 � � � CITY OF CAPE GIF�ARDEAU, MISSOURI � SCHEDULE OF RECEIPTS AND DISBURSEMENTS PUdLIC HEALTH FUND � For the Year Ended June 30, 1981 � BALANCE IN FUND JUIY I , 1980 $ 23,627.43 � RECEIPTS: � Locaily Assessed and Public Service Corporation Taxes, Page 19 $ 76,921 .57 Interest on Investments 2,380.04 � Miscellaneous 189. 13 Total Receipts $ 79,490.74 � � DISBURSEMENTS: � Salaries and Wages $ 32, 198.60 Ambulance Service 27,250.00 Payroll Taxes and Insurance 5,614.83 � Various Supplies and Maintenance 1 , 149.62 Utilities 37.80 insurance 412.00 � Other Expenses 874.40 Total Disbursements $ 67,537.25 � Excess of Receipts Over Disbursements 11 ,953.49 � � � � BALANCE IN FUND JUNE 30 1981 � $ 35,580.92 � � � C I TY OF Cf1PE G I RARDEAU, fJtl SSOUR I � SCNEDULE OF RECEIPTS AND DISBURSEMENTS MOTOR FUEL TAX FUND For the Year Ended June 30, 1981 � BALANCE IN FUND JULY I , 198U $ 362,585.37 � RECEIPTS: i Motor Fuel Tax Receipts $ 274,598.29 �p{ Motor Vehicle Sales Tax Receipts 42 183.31 Pothole funds 65,478. 15 � Interest on Investments 17,653.70 _ State FAU Grants 569,469.20 Refund from Road Fund Escrow - Route 74 Project 4,780.62 � Total Receipts $ 974, 163.27 � DISBURSEMENTS AND TRANSFERS: � Street Construction, Participation and Repairs: Cape Rock Drive $1 40,293. 1313� Clark Street l 13, 187.79)�` � Independence Street 520.00 North Main Street 84,644.33 South Sprigg Street 198,495.02 htiscellaneous Materials and Costs fOverlay, Etc. ) 148,986.32 � Traffic Safety Project 530,588.00 $ 909,752.75 � Transfer to General Revenue Fund, Page 2 180,000.00 � Total Disbursements and Transfers $ 1 ,089,752.75 � Excess of Disbursements Over Receipts ( 115,589.481 � � � � BALANCE IN FUND JUNE 30, 1981 $ 246,995.89 ��Net of Credi t Adjustments for , sco�7e�i ;�h �r qE�� n i '�� %��_;��, � � CITY OF CAPE GIRAR DEAU, MISSOURI � SCHEDULE OF RECEIPTS AND DISBURSEMENTS ��UNICIPAL AIRPORT FUND � For the Year Ended June 30, 1981 � BALANCE IN FUND JULY I , 1980 $ 31 ,518.43 RECEIPTS AND TRANSFERS: � Rentals and Landing Fees : Agricuitural Lease $ 17,899.00 Airlines 12, 137.73 � Restaurant 2,288.34 Floor Space 29,241 .83 Sign Displays 190.00 � Commissions on Auto Rentals 18,463. 77 Interest on Investments 2,496.08 Other Receipts 595.36 � Total Receipts $ 83,312. 1 � � DISBURSE�MENTS: � Furniture, Fixtures, Equipment $ 2,299.00 Salaries and Wages 16,291 .72 Utilities 23,712.72 � Repairs and Maintenance 23,470.96 Various Supplies 6,885.04 insurance 5,407.00 Drainage Taxes 1 ,034.82 � Payroli Taxes and Insurance 2,722. 58 Total Disbursements $ 81 ,823.84 � � Excess of Recei ts Over Disbursements P 1 ,488.27 � � � BALANCE IN FUND JUNE 30, 1981 $ 33�06. 70 � � � CITY OF CAPE GIRARDEAU MISSOURI , � SCHEDULE OF RECEIPTS AND DISBURSEMENTS MAUSOLEUM FUND � For the Year Ended June 30, 1981 BALANCE IN FUND JULY I , 1980 $ 6,086.97 � � RECEIPTS: � Bequest $ 10,000.00 Interest on Investments 953.54 Total Receipts $ 10,953.54 � � DISBURSEh1ENTS: � Insurance $ 118.00 � � Excess of Receipts Over Disbursements 10,835.54 � � � � � BALANCE IN FUND JUNE 30, 1981 $ 16,922.51 � � � � CITY OF CAPE GIRARDEAU, MISSOURI � SCHEDULE OF RECEIPTS AND DISBURSEMENTS FEDERAL SHARED REVENUE FUND � For the Year Ended June 30, 1981 BA�ANCE IN FUND JULY I , 1980 $ 219,417.76 � � RECEIPTS: Federal Revenue Sharing Receipts $ 626,846.00 Interest on Investments 10,233.96 � Total Receipts $ 637,079.96 � � DISBURSEMENTS AND TRANSFERS: � Fire Station #I $ 493,796.67 Audit 810.00 Publications 76.80 � $ 494,683.47 � Transfer to General Revenue Fund (Waste Disposal Operationl , Page 2 392,370.00 Total Disbursements and Transfers $ 887,053.47 � Excess of Disbursements Over Receipts (249,973.511 � � � � � BALANCE IN FUND JUNE 30, 1981 $( 30,555.75) � � � CITY OF AP R C E GIRA DEAU, MISSOURI � SCHEDULE OF RECEIPTS AND DISBURSEMENTS 1965 AIRPORT BOND, INTEREST AND SINKING FUND � For the Year Ended June 30, 1981 � BALANCE IN FUND JU�Y I , 1980 $ 212,702. 33 � � RECEIPTS: � Locally Assessed and Public Service Corporation Taxes, Page 19 $ 55, 105.47 Interest on Investments 22, 117.05 � Total Receipts $ 77,222.52 � � � DISBURSEMENTS: Bonds Retired $ 70,000.00 � Interest 15,987.58 Total Disbursements $ 85,987.58 � � Excess of Disbursements Over Receipts ( 8,765.06) � � � BALANCE IN FUND JUNE 30, 1981 $ 203,937.27 � � � CITY OF CAPE GIRARDEAU, MI5SOUR1 � SCHEDULE OF Rt-=CE I PTS AND D I �E�URSEMENT; LIBRARY CONTRI3UTION FUND � For the Year Fnded June �0, IQf31 � BALANCE IN FUND JULY I , 1980 $ 86,438.00 � RECEIPTS: � Contributions $ 34,667. 13 Int�rest on investments 1 ,271 .59 � Sale of Fquipment 5,378.71 Total Receipts $ 41 ,317.43 � � � D I SBURSEr�ENT5: � Equipment and Furnishings $ 99,048.03 Landscaping and Outdoor Signs 5,298.40 � Total Disbursements $ 104,346.43 � � Excess of Disbursements Over Receipts (63,029.001 � � � BALANCE IN FUND JUNE 30, 19E�1 $ 23�409.00 � � � CITY OF CAPE GIRARDEAU, MISSOURI � SCHEDULE OF RECEIPTS AND DISBURSEMENTS SEWAGE DISPOSAL PROJECT FUND � For the Year Ended June 30, 1981 � BALANCE IN FUND JU�Y I , 1980 $ 12,672. 14 � � RECEIPTS: � Interest on Investments $ 864. 14 � � � DISBURSEMENTS: � Sewer Project : West-East 12,542. 19 � � Excess of Disbursements Over Receipts ( 11 ,678.05) � � � � � BALANCE IN FUND JUNE 30 1981 , $ 994.09 � � CITY OF CAPE GIRARDEAU, MISSOURI � SCHEDULE OF RECEIPTS AND DISBURSEMENTS CASH BOND FUND � For the Year Ended June 30, 1981 � BALANCE IN FUND JULY I , 1980 $ 59.41 � � RECEIPTS —0— � � � DISBURSEMENTS AND TRANSFERS _p_ � � � � � BAI.ANCE IN FUND JUNE 30, 1981 $ 59.41 � � � Performance bonds are required on contracts let by the City. Bonds may be submitted through an insurance company or in the form of cash. Since some contractors desire to � submit cash bonds, the City estab � ished this fund to account for the cash bonds. The balance at June 30, 1981 represents earnings accumulated; no cash bonds were held at that date. � � CITY OF CAPE GIRARDEAU, MISSOURI � SCHEDU�E OF RECEIPTS AND DISBURSEMENTS L. IBRARY BUILDING FUND � For tne Year Ended June 30, 1981 � BALANCE IN FUND JULY I , 1980 $ 185,059.43 � � RECEIPTS: interest on Investments $ 12, 193.22 � � � DISBURSEMENTS: Architect 's Fees $ 1 ,880.74 � Other Building Construction Costs 65,2�6.74 Moving Expense 2, 150.00 Street Paving 9, 172.00 � Total Disbursements $ 78,419.48 � � Excess of Disbursements Over Receipts (66,226.26) � � � � BAI.ANCE IN FUND JUNE 30, 1981 $ 118,833. 17 � � � CITY OF CAPE GIRARDEAU, MISSOURI � SCHEDULE OF P,ECEIPTS AND DISBURSEMENTS GOLF COURSE FUND � For the Year Ended June 30, 1981 � BA�ANCE IN FUND JULY I , 1980 $( 1 ,745.40) � RECEIPTS AND TRANSFERS: Course Fees and Passes $ 66,984.70 Concessions 17,964.83 Equipment Rental 38,800. 11 � Interest on Investments 349.42 Storage and Miscellaneous 1 ,280.56 Equipment Sales 9,623.80 � $ 135,003.42 Transfer From General Revenue Fund, Page 2 50,000.00 � Total Receipts and Transfers $ 185,003.42 � � DISBURSEMENTS: Furniture, Fixtures and Equipment $ 21 , 104.00 Salaries and Wages 73,826.04 Payroll Taxes and Insurance 12,551 .53 � Equipment Maintenance ��708•�9 Buiiding, Street and AIIey Maintenance 1 ,330.56 Grounds Maintenance 4,071 .8i � Purchase for Resale 16,869.61 Travel and Association Expense 1 , 128.75 Telephone 1 , 181 .26 Utilities 12,240.48 � Supplies and Fuel 39,872.91 Sales/Use and Other Taxes 1 ,586.93 Miscellaneous � �893'S9 � Insurance 962.00 � Total Disbursements $ 196,328.26 � Excess of Disbursements Over Receipts ( 11 ,324.841 � ' BALANCE IN FUND JUNE 30, 1981 $( 13,070.24) � � � CITY OF CAPE GIRARDEAU, MISSOURI � SCHEDULE OF RECEIPTS AND DISBURSEMENTS CAPITAL IMPROVEMENT FUND � For the Year Ended June 30, 1981 BALANCE IN FUND JULY I , 1980 $ 80,218.64 � RECEIPTS AND TRANSFERS: � Federal Grants: CFR Replacement # 6-29-0013-05 $ 27,764.48 Airport Ramp # 6-29-0013-04 238,570.83 Sewage Treatment Plant � 15,700.00 � State Grants: Swimming Pool # 29-0088-26 20,000.00 Sewage Treatment Plant 23, 140.00 � Airport Grooving # 80-059 14,817.00 Interest on Investments 2,984.68 Refund of Disaster lvarning Expenditures 69,922.55 � $ 512,899.54 Transfer From General Revenue Fund, Page 2 150,000.00 � Total Receipts and Transfers $ 622,899.54 � DISBURSEMENTS: Swimming Pool Development $ 35,780.44 Fire Station 50,000.00 � Secondary Treatment Plant 388,759.20 Airport improvements 311 , 157. 76 Golf Course 5 ,242.:40 Disaster Warning 6,928.03 � � Total Disbursements $ 797,867.83 � Excess of Disbursements Over Receipts ( 134,968.291 � � � BALANCE IN FUND JUNE 30, 1981 $l 54,749.65) � � � CITY OF CAPE GIRARDEAU, MISSOURI � SCHEDU�E OF RECEIPTS AND DISBURSEMENTS FLOOD DISASTER RELIEF FUND � For the Year Ended June 30, 1981 � BALANCE IN FUND JULY I , 1981 $( 21 ,768.62) � � RECEIPTS: Federal Grant — Flood Disaster Relief $ 16,000.00 � � � � DISBURSEMENTS: Northeast Sewers 6,372.69 � � � Excess of Receipts over Disbursements 9,627.31 � � � � BALANCE IN FUND, JUNE 30, 1981 $( 12, 141 .31 ) � � � CITY OF CAPE GIRARDEAU, MISSOURI � SCHEDULE OF COLLECTION AND ALLOCATION Of= LOCALLY ASSESSED AND PUBLIC SERVICE CORPORATION TAXES � For the Year Ended June 30, 1981 ' � Coilections: Personal Property Taxes: Assessed for Year 1975 $ 11 .70 Assessed for Year 1976 37.40 � Assessed for Year 1977 172.46 Assessed for Year 1978 246.53 Assessed for Year 1979 1 ,310.06 � Assessed for Year 1980 96,597.09 Total Personal Property Taxes Colfected $ 98,375.24 � Real Estate Taxes: Assessed for Year 1975 $ 162.28 Assessed for Year 1976 214.20 � Assessed for Year 1977 778.64 Assessed for Year 1978 5,825.25 Assessed for Year 1979 13,620.53 � Assessed for Year 1980 _603,830.50 Total Reai Estate Taxes Collected 624,n31 .40 � Merchants and hlanufacturers Ad Valorem Taxes: Assessed tor Year 1977 $ 11 .84 Assessed for Year 1978 19.24 � Assessed for Year 1979 276.32 Assessed for Year 1980 49, 147.92 � Total Ad Valorem Taxes Coliected 49,455. 32 Total Locally Assessed Taxes Coliected $ 772,26i .96 Public Service Corporation Taxes Cofiected 39,451 .91 � TOTAL CO�LECTIONS $ 811 ,713.87 � Allocation: � General Revenue Fund (Page 2) $ 462,979.84 Library Fund (Page 4l 216,706.99 Public Health Fund (Page 6l 76,921 .57 1965 Airport Bond, Interest and Sinking � Fund (Page II ) 55, 105.47 � TOTAL ALLOCATION OF COLLECTIONS $ 811 ,713.87 � � � � � � � � � � AUDITORS' STATEh1ENT OF RESPONSIBILITY FOR SUPPLFMENTARY DATA � The following information is not an integral part of the � basic cash statements, but is submitted for supplementary purposes. � Except as otherwise noted on the individual pages, it has been tested in connection with our oriqinal examination of the basic cash statements, � and subject to those exceptions, is fairly stated in all respects material in relation to the cash statements taken as a whole. � � � � � � � � CITY OF CAPE _GIRARDEAU, _MISSOURI � COMPARISON BETWEEN BUDGETED AND ACTUAL RECEIPTS AND DISBURSEMENTS - ALL FUNDS � For the Year Ended June 30, 1981 Balance Antici ated Antici ated � P P July I , 1980 Receipts'� Disbursements-` General Revenue Fund $ 414,240.57 $ 5,816,615.00 $ 6,261 ,505.00 � Library Operating Fund 113,707.28 247,050.00 250,825.00 Sewage Disposal , Bon�i, Interest and � Operating Fund 89,987.23 487,200.00 479,260.00 Public Health Fund 23,627.43 79,800.00 71 ,825.00 � Motor Fuel Tax Fund 362,585. 37 1 ,679,500.00 1 ,848,000.00 � Municipal Airport Fund 31 ,518.43 84,600.00 76,2► 5.00 Mausoleum Fund 6,086.97 500.00 300.00 � Federal Share� Revenue Fund 219,417. 76 634,940.00 409,700.00 1965 Airport 9ond, Interest and � Sinking Fund 212,702. 33 75,000.00 86,000.00 Library Contribution Fund 86,438.00 2,300.00 63, 169.00 � Sewage Disposal Project Fund 12,672. 14 1 ,200.00 --- Cash Bond Fund 59.41 --- --- � Library Building Fund 185,059.43 7,500.00 189,760.00 � Golf Course Fund ( 1 ,745.401 119,450.00 �68,250.00 Capital Improvement Fund 80,218.64 970,000.00 I , IB5,000.00 � Flood Disaster Relief Fund 1 21 ,768.62) --- --- _ � $ 1 ,814,806.97 $ 10,205,655.00 $11 ,089,809.00 -�Transfers have been Excluded From Anticipated � P,eceipts and Disbursements � � � � �. � � Anticipated Actual Balance Balance � (Before (After Actual Over Variance Due To: Transfers) Transfersl or (Under ) Receipts Disbursements Transfers June 30, 198I June 30, 1981 Anticipated Over IUnder) Over (Under) In (Out ) � $ ( 30,649.43) $ 314,203. 30 $ 344,852. 73 $ ( 282,790.91 ) $( 255,273.64) $ 372,370.00 109,932.28 134,830.93 24,898.65 17,747. 11 ( 7, 151 .54) --- � 97,927.23 71 , 159.29 ( 26,767.941 ( 26,024.86) 743.08 --- � 3� ,602.43 35,580.92 3,978.49 ( 309.261 ( 4,287.751 --- 194,085. 37 246,995.89 52,910. 52 ( 705,336.73) ( 938,247.25) ( 180,000.00) � 39,903.43 33,006. 70 ( 6,896. 73) ( 1 ,287.89) 5,608.84 --- 6,285.97 16,922.51 10,635.54 10,453.54 ( 182.001 --- � 444,657. 76 ( 30,555. 751 ( 475,213.51 ) 2, 139.96 84,983.47 ( 392,370.00) � 201 , 702. 33 203,937.27 2,234.94 2,222.52 ( 12.421 --- 25,569.00 23,409.00 ( 2, 160.00) 39,017.43 41 , 177.43 --- � 13,872. 14 994.09 ( 12,878.051 ( 335.861 12,542. 19 --- � 59.41 59.41 --- --- 2,799.43 118,833. 17 116,033.74 4,693.22 ! 111 ,340.52) --- � ( 50,545.401 ( 13,070.24) 37,475. 16 15,553.42 28,078.26 50,000.00 ( 134, 781 . 36) ! 54,749.65) 80,031 .71 ( 457, 100.461 ( 387, 132. 171 150,000.00 � ( 21 ,768.62) t 12, 141 .31 ) 9,627. 31 16,000.00 6,372.69 --- � $ 930,652.97 $ 1 ,089,415.53 $ 158,762.56 $( 1 ,365,358. 77) $ ( 1 ,524, 121 .331 $ --- _ � � � � � CITY OF CAPE GIRARDEAU, MISSOURI � STATENtENT OF BONUS PAYABLE AS OF JUNE 30, 1981 � SEWAGE SYSTEM BONDS AUTHORIZED IN A,MOUNT OF $ 1 ,598,000.00 DATED MAY I , 1963 IN AMOUNT OF $ I ,000,000.00; DATED ",1ARCH I , 1966 IN AMOUNT � OF $80,000.00; DATED DECEMBER I , 1970 IN AMOUNT OF $80,000.00 Interest Bond Numbers Rate Due Date PrinciPal Interest Total � 1963 ISSUE: � August I , I98� $ --- $ 5,660.00 $ 5,660.00 866 thru 930 3.00`� February I , 1982 65,000.00 5,660.00 70,660.00 August I , 1982 --- 4,685.00 4,685.00 931 thru 1000 3. 10% February I , 1983 70,000.00 4,685.00 74,685.00 � Auqust I , 1983 --- 3,600.00 3,600.00 i thru 25 ( 1966 Issuel 3-7/8% February I , 1984 25,000.00 1 ,550.00 26,550.00 I thru 5 ( 1970 Issue) 5.40% February I , 1984 25,000.00 2,050.00 27,050.00 � August f , t984 --- 2,440.62 2,440.62 26 thru 50 ( 1966 Issue) 3-7/8% February I , 1985 25,000.00 1 ,065.62 26,065.62 6 thru 10 ( 1970 Issue) 5.00% February I , 1985 25,000.00 1 ,375.00 26,375.00 � August I , 19£35 --- 1 ,331 .25 1 ,331 .25 51 thru 80 ( 1966 Issue) 3-7/8% February I , 1986 30,000.00 581 .25 30,581 .25 II thru 16 ( 1970 Issue) 5.00% February I , 1986 30,000.00 750.00 30,750.00 � $_295,000.00 $ 35,433.74 $ 330,433. 74 � � � � � � � � � � CITY OF CAPE GIRARDEAU, MISSOURI � -- STATE�Y�ENT OF BONDS PAYABLE AS OF JUNE 30, 1981 � 1965 AIRPORT IMPROVEMENT BONDS DATED MARCH I , 1956 IN APAOUNT OF $880,000.00 � Interest � Bond Numbers Rate Due Date Principal Interest Total September I , 1981 $ --- $ 6,737.50 $ 6,737.50 100 thru 113 3.5�o March I , 1982 70,000.00 6,737.50 76,737.50 � September I , 1982 --- 5,512. 50 5,512. 50 114 thru 128 3.5% March I , 1983 75,000.00 5,512.50 80,512.50 September I , 1983 --- 4,200.00 4,200.00 � 129 thru 143 3.5% March I , 1984 75,000.00 4,200.00 79,200.00 September I , 1984 2,887.50 2,887.50 144 thru 159 3.5% March I , 1985 80,000.00 2,887.50 82,887. 50 � September I , 1985 --- 1 ,487.50 1 ,487.50 160 thru 176 3.5% March I , 1986 85,000.00 1 ,487.50 86,487. 50 � $ 385,000.00 $ 41 ,650.00 $ 426,650.00 � � � � � � � � � � � CITY OF CAPE GIRARDEAU, �'NISSOURI � STATEMENT OF 80NDS PAYABLE AS OF JUNE 30, 1981 � 1971 INDUSTRIAL DEVELOPMENT BONDS DATED FEBRUARY I , 1979 IN AP�40UNT OF $2,345,000.00 � Interest Bond Numbers Rate Due Date Principal Interest Total � Auqust � , 1981 $ --- $ 64,387.50 $ 64,387.50 144 thru 165 7. 75% February I , 1982 I10,000.00 64,387.50 174,387.50 August I , 1982 60, 125.00 60, 125.00 166 thru 189 7. 75� February I , 1983 120,000.00 60, 125.00 180, 125.00 � August I , IQ83 --- 55,475.00 55,475.00 190 thru 215 7. 75% February I , IQ84 130,000.00 55,475.00 185,475.00 August I , 1984 --- 50,437.50 50,437.50 � 216 thru 243 7. 75� February I , 1985 140,000.00 50,437.50 �90,437.50 August I , 19g5 45,012.50 45,012. 50 244 thru 273 7. 75% February I , 1986 150,000.00 45,012.50 195,012.50 � August I , 1986 --- 39,200.00 39,200.00 274 thru 306 8q February i , 1987 �65,000.00 39,200.00 204,200.00 August I , 1987 --- 32,600.00 32,600.00 307 thru 342 8% February i , 1988 IS0,000.00 32,600.00 212,600.00 � August I , 1988 --- 25,400.00 25,400.00 343 thru 381 8% February I , 1989 195,000.00 25,400.00 220,400.00 Auqust I , 1989 --- 17,600.00 17,�00.00 � 382 thru 423 8% February I , 1990 210,000.00 17,600.00 227,600.00 August I , 1990 9,200.00 9,200.00 424 thru 469 8% February I , 1991 _230,000.00 9,200.00 239,200.00 � � $ 1 ,630,000.00 $ 798,875.00 $2,428,875.00 � � Note: Collection of rental income from HWI and disbursements for principal � and interest payments are made by Fort Wayne First National Bank, Trustee. Public funds are not involved in this bond issue. � � � � _;n_ � CITY OF CAPE GIRARDEAU, MISSOURI � STATEMENT OF BONDS PAYABLE AS OF JUNE 30, 1981 � 1974 INDUSTRIA L DEVELOPMENT BONDS DATED OCTOBER I , 1974 IN AMOUNT OF $2,000,000.00 � Interest � Bond Numbers Rates Due Date PrinciPal _ Interest Total 109 thru 131 8% October I , 1981 $ 115,000.00 $ 58,400.00 $ 173,400.00 � April I , 1982 --- 53,800.00 53,800.00 132 thru 156 8% October I , 1982 125,000.00 53,800.00 178,800.00 April I , 1983 --- 48,800.00 48,800.00 157 thru 183 8% October I , 1983 135,000.00 48,800.00 183,800.00 � Aprii I , 1984 --- 43,400.00 43,400.00 184 thru 213 8% October I , 1984 150,000.00 43,400.00 193,400.00 April I , 1985 --- 37,400.00 37,400.00 � 214 thru 245 8% October I , 1985 160,000.00 37,400.00 197,400.00 April I , 1986 31 ,000.00 31 ,000.00 246 thru 279 S% October I , 19E36 170,000.00 31 ,000.00 201 ,000.00 � April I , 1987 --- 24,200.00 24,200.00 280 thru 316 8% October I , 1987 185,000.00 24,200.00 209,200.00 April I , 1988 --- 16,800.00 16,800.00 317 thru 356 8% October I , 1988 200,000.00 16,800.00 216,800.00 � Aprii I , 1989 --- 8,800.00 8,800.00 357 thru 400 S% October I , 1989 220,000.00 8,800.00 228,800.00 � $ 11460,000.00 $ 586,800.00 $2,046,800.00 � � � Note: Collections of rentai income from HWI and disbursements for principa� and interest payments are made by Fort Wayne First National Bank, � Trustee. Public funds are not involved in this bond issue. � � � � -25- � � CITY OF CAPE GIRARDEAU, MISSOURI STATEMENT OF DELINQUENT TAXES � June 30, 1981 Merchants and � Year Personal Real Manufacturers Assessed Totai Property Estate Ad Valorem 1976 $ 1 ,902. 15 $ 1 ,902. 15 $ —0— $ —0— � 1977 2,504.50 2,486.45 18.05 —0— � 1978 5,861 .24 2,979.53 2,393.31 488.40 1979 9,629.88 3,928.71 5,230. 15 471 .02 � 1980 18,853.99 5,020.21 13,367.94 465.84 � � TOTALS $ 38 751 .76 $ 16 317.05 $ 21 009.45 $ I 425.26 � � � � � � � � � � � � CITY OF CAPE GIRARDEAU, MISSOURI SEWER TAX COLLECTIONS AND RECONCILfATION � For the year Ended June 30, 1981 Outstanding Tax Bills, June 30, 1980: � 1980 Tax Bills $ 354,706.59 Prior Year Tax Bills 76,677.00 � $ 431 ,383.59 Additions to 1980 Tax Bills 38,0�2.58 1981 Tax Bills 534,969. 15 � Total Biils to Be Accounted For $ 1 ,004,365.32 � Taxes Collected During Year (Page 5) $ 453,229.90 � Add: Discounts $ 13,546.93 Adjustments 10 381 .00 Cancellations 28,783.86 � $ 52,711 .79 Less: Pena� ties Levied During Year 5,840.40 � 46,871 .39 � Outstanding Tax Bilis, June 30r i980 (Scheduled Below) 504,264.03 Total Bilis Accounted For, As Above $1 ,004,365.32 � � � Outstanding Tax Bilis As of June 30, 1980: Billed in Year 1981 $ 396,059.55 � Billed in Year 1980 77�343, 79 Billed in Year I979 13,007.56 Billed in Year 1978 11 ,371 .64 Billed in Year 1977 3,074.51 � Billed in Year 1976 1 ,574.27 Billed in Prior Years 1 ,832. 71 � $ 504,264.03 � � � CITY OF CAPE GIRARDEAU, MISSOURI � SCHEDULF OF RECEIPTS A�JD DISBURSEMENTS UNDER FEDERALLY ASSISTED PROJECTS � For the Year Ended June 30, 1981 Environmental Federal Disaster � Protection Assistance Agency DePartment of Transportation (FAA) Administration Grant Number C-290-652-01 80-053 80-067 SO-059 --- � Project Number C-290-652-01 6-29-0013-04 6-29-0013-OS 6-29-0013-06 579-DR-031-11242 Description Sewage Treat- Airport Ramp CfR Replace- Taxiway Const. Damage Relief ment Plant (APROPJ) ment (Drainage Terminal Ex- From April 1979 � Work) pansion and Storm Runway Grooving Date Approved 1974 12/19/79 12/19/79 9/23/80 8/20/79 � (Amended) (Amended) (Supplement 6/6/80 Dated 2/27/81) Amount Approved Not Available $ 266,711.50 $ 155,104.00 $ 415,030.00 $ 61,089.00 � RECEIPTS: Federal Contributions: Prior Years $ 568,920.00 $ --- $ --- $ --- $ 16,000.00 � Current Year 115,700.00 238,570.83 27,764.48 =_= 16,000.00 $ 5,804,900.OG $ 238,570.83 $ 27,764.48 $ $ 32,000.00 � State Contributions: Prior Years $ 1,137,840.00 $ --- $ --- $ --- $ --- Current Year 23,140.00 --- -- --- --- 1.1�.00 $ -- $ --- $ --- $ --- � Total Receipts $ 6,965,880.00 $ 238,570.83 $ 27,764.48 $ --- $ 32,000.00 � EXPENDITURES: --_ Prior Years $ 7,893,183.24 $ 13,273. 36 $ 7,096.00 $ $ 57,551.93 Current Year 388,759.20 277,324.37 28,993.38 --- 6,372.69 � Total Expenditures $ 8,281,942.44 $ 290,597.73 $ 36,089.38 $ --- $ 63,924.62 Excess of Expenditures Over Receipts $(1,316,062.44) $� 52,026.90) $( 8,324.90) $ --- $ 31,924.62 � Reimbursements Receivable: Federal (Including Retainage) 206,000.00 22,967.13 1,107.03 --- 28,110.73 � State 41,200.00 -- --- --- --- BALANCE CHARGEABLE TO LOCAL FUNDS $(1,068,862.44) $( 29,059.77) $( 7,217.87) $ --- $( 3,813.89) � City's Participation to Date 12.90 10.0i 20.Oi 0.0% 6.Oi � Funds Charged with Current Year Expenditures: - - - Capital Improvement Fund $ 388,759.20 $ 277,324.37 $ 28,993.38 $ $ Disaster Relief fund --- —- --- --- 6,372.69 � $ 388,759.20 $ 271,324.37 $ 28 993.38 $ -- $ 6,372.69 � � CITY OF CAPE GIRARDEAU, MISSOURI � SCHEDULE OF RECEIPTS AND DISBURSEMENTS UNDER STATE ASSI >TED PROJECTS � For the Year Ended June 30, 1981 Mo. Dept . of Natural � Federal and Urban Program Transportation Resources Grant Number 71-018 71-004 --- ___ � Project Number M-1518(00) TQM—TQ�MG-1500(00l Airport Aid 29-008826 Description South Sprigg Traffic Safety Airfield Im— Swimmimg Pool Street provement Construction � Date Approved 9/6/78 Not Available II / 19/80 II / 17/78 Amount Approved $ 199, 115.87 $ 679,910.64 $ 75,000.00 $ 200,000.00 � RECE I�'TS: Prior Years $ --- $ --- $ --- $ I80,000.00 Current Year 128,679. 15 440,790.05 14,817.00 20,000.00 � Total $ 128,679. 15 $ 440,790.05 $ 14,817.00 $ 200,000.00 � EXPENDITURES: Prior Years $ 7,369.86 $ 52, 196.34 $ 951 . 72 $ 892,731 .06 Current Year 202,479.00 530,604. 19 --- 35,780.44 � Total $ ?09,848.86 $ 582,800.53 $ 951 .72 $ 928,511 .50 Excess of Expenditures Over Receipts$( 81 , 169. 711 $ ( 142,010.48) $(728,511 .50) (or ) Advance Receipts $ 13,865.28 �Reimbursements Receivabie --_ --- ( Including Retainage) 28,503.96 124,523.07 �Balance Chargeable to Local Funds $( 52,665. 75) $ (_17,487.411 N/A $(728,511 .50) ( Il City 's Participation to Date 25% 3% N/A 78.5% � Funds Charged with Current Year � Expenditures: --- --- Motor Fuei Fund $ 198,495.02 $ 530,588.00 $ $ General Fund—Engineering Dept . 3,983.98 16. 19 --- --- � Capital Improvements Fund --- --- --- 35,780.44 $ 202,479.00 $ 530,604. 19 $ --- $ 34,780.44 � � ( II Cost shared with Cape Board of Education � � CITY OF CAPE GIRARDEAU, MISSOURI � STATEMENT OF INSURANCE COVERAGE June 30, 1981 � Date of : Issue Expiration Company and Policy Number Coverage 8-10-80 8-10-81 Republic Insurance Co. Public Officials of the City: � Policy No. 80070507-UM $I ,000,000 Maximum; $I ,000,000 each occurance; $2,500 self-insurance retention each occurance � Officials covered: Mayor, members of the council , other duly elected or appointed officials, City Manager , Assistant City Manager, � other appointed department heads, City Attorney and Volunteer Civic Representative serving on City Board � and Commissions except school , air- port , hospital , utility, police and fire members. � 8-01-80 8-01-81 Employers Insuranceof Wausau �Norkmen's Compensation and Employer 's Policy No. 0710-00-044997 liability; Liability limit - $100,000 12-13-80 12-13-81 General Accident Group Police revolver and pistol c�ub; � Policy No. GLA 47-034-86 Liability insurance amount $400,000 each occurance 4-01-81 4-01-82 U.S. Fidelity & Guaranty Co. Fleet Policy - Autos, trucks and � Policy No. BAP 455327 equipment; Bodily injury $100,000 each person, $300,000 each occurance, pro- perty damage $25,000 each occurance, � uninsured motorist , $10,000 each person, $20,000 each accident , $250 deductible on collision (Note: Bodily injury per person and property damage � limits were not verified) 5-08-81 5-08-82 Twin City Fire Insurance Co. Library contents $250 deductible; � Policy No. 84 CBP 903414 Total limit on various contents of $750,000. Individual limits: Fine Arts $900, Valuable Papers $9,402; Property Floater $21 ,019. � 6-28-SI 6-28-82 U.S. Fidelity & Guaranty Co. Refuse dump liability; bodily injury Policy No. 2CCQ91072 $300,000 each occurance; property damage $10,000 each occurance, � $25,000 aggregate 9-01-80 9-01-82 U.S. Filelity & Guaranty Co. Property damage on one outboard boat , Policy No. SP 536057 one outboard motor, one boat trailer, � and additional fire equipment : Limit $12,093 deductible $50 � 5-04-81 5-04-82 U.S. Fire Insurance Co. Municipal Airport - Owners' , Landlords' Policy No. GLA 15083 K and tenants' liability insurance $ 1 ,500,000 each occurance � 5-09-80 5-09-81 Hartford Steam Boiler Insp. Library boiler and pressure vessels & Insurance Co. liability, amount $300,000 Policy No. SL 9227073-02 � � CITY OF CAP E GIRARDEAU, MISSOURI � STATEMENT OF INSURANCE COVERAGE June 30, 1981 � Issue Expiration Company and Policy Number Coverage I-31-81 I-31-82 Hartford Steam Boiler Insp. Lorimier School , Boiler and pressure � & insurance Co. vessels liability, amount $300,000 Policy No. SI-9221073-03 10-II-80 10-II-81 Hartford Steam Boiler Insp. Sewage Treatment Plant - boiler and � & Insurance Co. pressure vessels liability, amount Policy No. SL-9223237 $I ,000,000, 80% co-insurance II-24-80 II-24-81 U.S. Fidelity & Guaranty Co. 35 Walkie Talkies, 10 charges for � Policy No. SP 536286 Waikie Talkies $21 ,080; $25 deductible on each claim 4-01-81 4-01-82 U.S. Fidelity & Guaranty Co. Casualty insurance for radios and � Policy No. SP-565-618 Walkie Talkies installed in city vehicles; Total coverage $74,055 $50 deductible A7-28-80 7-28-81 U.S. Fidelity & Guaranty Co. hlunicipal Swimming Pool , bodily injury Policy No. 2CCP84813 $300,000 each occurance, property damage; $10,000 each occurance � 5-09-81 5-09-82 General Insurance Co. of Building and Contents - Commercial America policy package, $I ,000 deductible Policy No. CP 65487-A except Mausoleum which has no � deductible coverage Valuable papers - City hall Building, insurance limits $211 ,420 � Vandalism - Mausoleum stained glass windows $16,000 insurance limit, $100 deductible; Crime coverage, City Hall , inside loss $10,000 outside loss $t0,000 � Blanket liability coverage $1 ,500,000 each occurance on scheduled premises � 10-06-80 10-06-81 General Insurance Co. of Trickling Filter Tank Bldg $1 ,566,200 America Effluent Sampling Station 17,900 Policy No. 0814658A Flood Pumping Station 178,000 Laboratory 128,000 � Garage and Shop 97,500 6-04-81 6-04-82 United State Fire Ins. Co. Two-store building occupied as vacuu� Policy No. 240-724728-9 filter and incinerator building � situated S/E corner Cooper St . & Mo. Pac. Railroad; limit $2,283,501 ; 100% c0-ins. Fire & lightning � 6-20-81 6-20-82 National Flood Insurance Laboratory Building S. E. corner Program Cooper St. & Mo. Pac. RR, $100,000 Policy No. FLI-9370-8789-6 � 6-20-81 6-20-82 National Flood Insurance Trickling Filter Buiiding, S. E. corner Program Cooper St . & Mo. Pac. RR, $100,000 Policy No. FL �-9370-8790-4 � � � CITY OF CAPE GIRARDEAU, MISSOURI � STATEMENT OF INSURANCE COVERAGE June 30, 1981 � Issue Expiration Company and Policy Number Coverage � 6-20-81 6-20-82 National Flood Insurance Trickling Filter pump station, S. E. Program corner Cooper St . & h1o. Pac. RR, Policy No. FLI-9370-8791-2 $100,000 � 3-05-81 3-05-82 Comm. Union Insurance Co. School District #63 & City of Cape Policy No. CKE592872 swimming pool ; Bodily Injury � $300,000; Property Damage $50,000 6-20-81 6-20-82 National Flood Insurance Vacuum Filter and Incinerator B�ilding Program S. E. corner Cooper St. and Mo. Pac. � Policy No. FLI-9370-8792-0 RR, $ 100,000 6-20-81 6-20-82 National Flood Insurance Garage and shop building, S. E, corner Program Cooper St . and Mo. Pac, RR, $90,200 � Policy No. FLI-9370-8793 � � � � � � � � � � � � CITY OF CAPE GIRARDEAU, MISSOURI � SUPPLEMENTARY SCHEDULE OF COVERAGES ON THE GENERA� INSURANCE COMPANY OF AP�ERICA POLICY N0. GP 654587-A � June 30, 1981 � Fire, lightning and vandalism, extended coverage 90% co-insurance clause, $1,000 Deductible except for Mausoleum. � Building Contents Totai City Hall , 403 Independence $ 589,500 $ 89,300 $ 678,800 � Library, 46 N. Lorimier St . 194,500 --- 194,500 Old Fire Station, 534 Independence 186,900 15,000 201,900 Street Department Building, 522 Independence 35,200 --- 35,200 Police Station, 40 S. Sprigg St . 884,300 141,800 1,026,100 � Bandstand, Perry Ave. 50,400 === 50,400 Bath House, 1450 Broadway 47,300 47,300 Airport Hanger 149,800 --- 149,800 � Airport Shop and Office 187,800 --- 187,800 Airport Terminal Pilot Supplies Building 337,500 5,500 343,000 Airport Terminal and Restaurant 85,700 12,000 97,700 � Grandstand, Basebait Park 29,400 --- 29,400 Fire Station #2, 1632 Independence 77,300 5,000 82,300 Fire Station #3, 429 Emerald 77,300 5,000 82,300 Fire Station #4, 1435 Kurre Lane 122,600 8,800 131,400 � Mausoleum, New Lorimier Cemetary 169,100 --- 169,100 Arena Auditorium and Grandstand 1,156,500 10,000 1,166,500 Ford "D", W. Fort & Gilbony, S. Fort & Elm St . 37,300 --- 37,300 � Bath House, R-401 Caruthers Ave. 466,000 16,000 482,000 Swimming Pool , R-401 Caruthers Ave. 344,000 344,000 1822 Perryviile Road (Building ) 36,900 --- 36,900 � Public b'Jorks 8uilding, 269 N. Kingshighway 347,600 =_= 347,600 Public Works (Truck Repair ) 309 N. Kingshighway 48,800 48,800 Public Works (Maintenance Bldg. ) 309 N. Kingshighway 61,000 --- 61,000 � Jaycee Public Golf Course, Building #1 30,300 108,200 138,500 Jaycee Public Golf Course, Building #2 24,200 24,200 Fire Station HQ - S. Sprigg 1,002,400 29,400 10,318 � SUPPLEMENTARY SCHEDULE OF PREMISES UNDER BLANKET �IABILITY � COVERAGE GENERAL INSURANCE COMPANY OF AMERICA POLICY N0. CO 654587 � 46 N. Lorimier (Public Library) Corner of W. Fort & Giboney, S. Fort & Elm Streets (Fort "D") Arena Building, located Arena Park Radio Antenna - Gordonville Road � 1822 Perryville Road 403 Independence St . (City Hall ) � � rr - ,�- � CITY OF CAPE GIRARDEAU �11SSOURI , � NCTES TO THE FINANCIAL STATEMENTS June 30, 1981 � 1• The City prepares its financial statements on the basis of cash receipts and � disbursements. Revenues and expenses are recognized when received or paid rather than when earned or incurred. Consequently, there are no receivables, payables, deferrals or accruais reflected in the statements. � 2. A balance sheet , reflecting accrued items, fixed assets and other assets and liabilities is not prepared. As a result, the acco�.ipanying statements should not be construed as presenting financiat position at June 30, 1981. The � state�ents are limited to the presentation of cash transactions for t�e year and petty cash funds have been exctuded from fund balances. (Such petty cash funds are immateria� in relation to the statements taken as a wholel . � 3. During the year just ended, the City operated under a depository agreement with the First National Bank of Cape Girardeau. As part of that agreement the bank had pledged securities with a market value of $1,362,230.13 at � June 30, 1981, to secure the City's deposits. 4. The City Library has two other funds, not shown in this report. The fund � balances are as follows, and are further detailed in a separate audit report : State Aid Fund $ 795.31 � Cash Collection Fund 242.66 Total $ 1,037.97 � 5. Also excluded from this report are six payroll deduction custodial accounts, to which payroll deductions are deposited until such time as they are remitted to the appropriate agency for whom they were withheld. The June 30, 1981 � balances of these custodial accounts, as verified by bank confirmations, were as follows: � Employees' Insurance Account $ 15,596.79 Custodian of Contributions Account Employees' Retirement Account 10,342.90 � U. S. Savings Bond and Withholding Account 1,124.70 � library Retirement Account =__ State Withholding Account � Total $ 27,064.39 � � � -34- � � NOTES TO THE FINANCIAL STATEMENTS: (Continuedl � 6. Suits and claims against the city of the date of this report include the � following: (a) Westborough Mall vs. City and City Councilmen concerning zoning action taken by the councii . $2,500,000. The City Attorney � anticipates no fiability arising from this suit. (b) Eaker vs. City for property damages suffered during snow removal � operations of Missouri National Guard. $30,000. City Attorney believes suit is directed to wrong party, and city will incur no liability. � Icf Palmer vs. City for personal injuries substained from a fall on a city sidewalk. $50,000. City Attorney expressed no opinion on the merits of this case, and had no estimate regarding its � probable outcome. (d) Robertson/Sanders vs. City for grade change damage involving the � Cape Rock Drive project . Maximum ultimate liability to the City wouid be $30,OOO, in the opinion of the city attorney. � Other suits are minor in nature and if successful would be immaterial in their effect on the City. � � � � � 1 r I I