HomeMy WebLinkAbout1983-1984.AuditReport (2) .
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CITY OF CAPE GIRARDEAU, MISSOURI
June 30. 1984
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CONTENTS
Auditors' Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Combined Statement of Revenues Collected, Expenditures
Paid, and Changes in Fund Balances - All Governmental
Fund Types . . . . . . . . . . . . . . . . . . . . . . . . Exhibit A
Combined Statement of Revenues Collec[ed, Fxpenditures
Paid, and Changes in Fund Balances - Budget (Cash Basis) _ , ,
and Actual - Ceneral and Special Revenue Fund Types. . . . F.xhlbit B
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Combined Statemenc of Revenues Collected, Expenditures
Paid, and Changes Sn Fund Balances - 6udget (Cash Basis) �
and Ac[ual - Debt Service and Capi[al Projec[s Fund Types. Exhibit C
Combined Statement of Revenues Collected, Expenditures
Paid and Changes in Fund Balances - Budget (Cash Basis)
Actual Special Assessment Fund Types . . . . . . . . . . . Exhibit D
Combined Statement of Revenues Collected, Expenses Paid, �
and Changes in Retained Earnings Fund Balances - All
Proprietary Fund Types . . . . . . . . . . . . . . . . . . Exhibit E
Notes to Financial Scatements. . . . . . . . . . . . . . . . . . . . . . .
Statements of Revenues Collected, Expendicures Paid, and
Changes in Fund Balance - Budget (Cash Basis) and Actual:
General Fund . . . . . . . . . . . . . . . . . . . . . . . Schedule 1
Special Revenue Funds. . . . . . . . . . . . . . . . . . . Schedule 2
Public Healch Special Revenue Fund . . . . . . . . . . . . Schedule 3
Motor Fuel Tax Special Revenue Fund. . . . . . . . . . . . Schedule 4
Mausoleum Special Revenue Fund . . . . . . . . . . . . . . Schedule 5
Ho[el/Mo[el/Restaurant Special Revenue Fund. . . . . . . . Schedule 6
Federal Shared Revenue Special Revenue Fund. . . . . . . . Schedule 7 '
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1965 Airport Bond - Debt Service Fund. . . . . . . . . . . Schedule 8
Capi[al Improvements Fund - Capital Projects Fund. . . . . Schedule 9
Special Assessments Funds - Combining Statement of Revenues
Collec[ed, Expenditures Paid, and Changes in Fund Balances Schedule 10
Special Merchant Tax/Redevelopment Special Assessments
Fund - Sta[ement of Revenues Collected, Expenditures Paid, ' , - . .
and Changes in Fund Balance - Budget (Cash Basis) and
Actual . . . . . . . . . . . . . . . . . . . . . . . . . . Schedule 11
Streecs - Special Assessments Fund - Statement of Revenues
Collec[ed, Expenditures Pald, and Changes in Fund
Balance - Budget (Cash Basis) and Actual . . . . . . . . . Schedule 12
Combining Sta[emen[ of Revenues Collected, Expenses Paid,
and Changes in Retained Earnings/Fund Balances - All
Entcrprise Fund Types. . . . . . . . . . . . . . . . . . . Schedule 13
Sewage Fund - En[erprise Fund - Statement of Fevenues
Co].lec[ed, F.xpenses Paid, and Changes in Reta:ned Earninqs/
Fund Bal�ncr - Budpe[ (Cash B841$� and Actu�l . . . . . . Schedule l4
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Airport Operating Fund - Enterprise Fund - Statement of
Revenues Collected, Expenses Paid, and Changes in
Retained Earnings/Fund Balances - Budget (Cash Basis)
and Actual . . . . . . . . . . . . . . . . . . . . . . . . Schedule 15
Colf Course Fund - Enterprise Fund - Statement of Revenues
Collected, Expenses Paid, and Changes in Re[ained
Earnings/Fund Balances - Budget (Cash Basis) and Actual. . Schedule 16
Data Processing Internal Servlce Fund - Statement of i
Revenues Collecced, Expenses Paid, and Changes in �
Retained Earnings/Fund Balances - 9udget (Cash Basis) �
and Actual . . . . . . . . . . . . . . . . . . . . . . . . Schedule 17
Statement of Delinquent Taxes. . . . . . . . . . . . . . . . Schedule 18
Sewer Tax Collections and Reconciliation . . . . . . . . . . Schedule 19
Schedule of Receipts and Disbursements Under Federally
Assisted Projects. . . . . . . . . . . . . . . . . . . . . Schedule 20
Schedule of Receipts and Disbursements linder State
Assisted Projects. . . . . . . . . . . . . . . . . . . . . Schedule 21
Statement of Insurance Coverage. . . . . . . . . . . . . . . Schedule 22
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�� S�hOtt �
�; &Company,InC_ Certified Public Accountants _ __ _ _ _
�-' P.O.8ox 1090 t707 Mt.Aubum Road Cape Girardeau,Missouri63701 311-335•123t
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Honorable Mayor and Members of the
City Council and Cit,y Manager -
City of Cape Girardeau, Missouri
We have examined ehe combined financial statements of the Cicy of Cape Cirardeau,
Missouri and its combining and individual fund financial statements as of and for the
year ended June 30, 1984, as lisced in [he table of contents. Our examination was
made in accordance with genernlly accepted auditing standards and, accozdingly,
included such tests of the accounting records and such other auditing procedures as we
considered necessary in the circumstances.
as is described in Note 1, the City's policy is to prepare its Einancial sca[ements on
the basis of cash receipts and disbuzsements; consequently, certain revenues are
recognized when received rather than when earned, and certain expenses are recognized
when paid rather than when the obligation is incurred. The City also maintains its
accounting records on a single-entry basis and does not maintain fixed assecs and
long-texm debt groups of accounts. Accordingly, the accompanying financial statements
are not intended [o present financial position and results of operations in conformity
with generally accepted accounting principles.
In our opinion, except as noted above, the finar.cial statements referred to above
present fairly the revenue collected and expenses paid on the Cicy of Cape Cirardeau,
Missouri for the year ended June 30, 1984, on the basis of accounting described in
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No[e 1, which basis has been applied in a manner consistent wieh that of the preceding '
year.
Our examina[ion vas made for the purpose of forming an opinion on the combined
financial statements taken as a whole and on the combining and individual fund
financial statements. The accompanying financial information lisced as supporting
schedules in the table of contents is presented for purposes of additional analysis
and is not a required part of the combined financial statemen[s of the Ci[y of Cape
Gizardeau. The information has been subjected to the auditing procedures applied in
the examination of the combined, combining and individual fund financial statements
and, in our opinion, is fairly stated in all macerial aspects in relation to the
combined financial statements taken as a whole.
SCHOTT 8 COMPAAiY, INC.
�c�'zc�'���n�cv.,,�/,.�nc.
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Cape CSrardeau, Missouri
Oc[ober 18, 1984, excepe for Noce 6, vhich date is December 12, 1984
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CITY OF CAPE CIRARDEAU, MISSOURI E%HIBIT A
COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANCES IN FUND BALANCES - ALL GOVERNMENTAL FUND TYPES
Year Ended June 30, 1984
Governmental Fund TyDes Totals
Special Debt Capital Special (Memorandum Onlv)
Ceneral Revenue Service Projects Assessmen[ 1984 1983
REVENL'ES COLLECTED:
Taxes and Special Assessments $5.182,989.50 S 67,977.70 S 66,397.88 $ $1L8,512.72 $ 5,435,877.80 $5,226,208.62
Licenses and Permits 389,347.25 166,082.53 555,429.78 367,601.32
Fines and Forfeitures 372,567.28 372,567.28 251,380.97
Use of Money and Property 131,826.65 113,712.24 20,097.49 19.15 19,826.57 285,482.10 294,754.92
Fees and Service Charges 553,638.65 20,J28.35 574,367.00 511,024.43
Revenue from Other Agencies 76,166.89 1,073.844.08 326,843.66 1,476,854.63 1,460,386.42
Total Revenues Collected $6,706,536.22 $ 1,442,344.90 $ 86,495.37 S 326,862.81 $138,339.29 $ 8.700,5�8.59 $8,111.356.68
EXPENDITURES PAID:
General Government S 956,497.06 $ 5,647.30 $ $ $ $ 962,144.36 $ 905,826.55
Public Safety 3,296.504.93 3.296,504.93 3,016.630.63
Highvays and Streets 1,686,495.54 237.261.74 1,923,757.28 1,664,375.26
Sanita[ion 724,673.82 724,673.82 524,822,40
Health 51,662.32 88,947.23 140,609.55 121,260.60
Welfare
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Culture and Recreation 664,313.97 664,313.97 641,287.63
Capital Projects 519,003.51 130,000.00 649,003.51 485,820.18
Debt Service:
Principal Retirement 75.000.00 75,000.00 75,000.00
Interest and Fiscal Charges 8,452.53 8,452.53 11,083.38
Total Expendi[ures Paid $7.380,147.64 $ 331,856.27 $ 83,452.53 $ 519,003.51 $130.000.00 $ 8,444,459.95 $7,446,106.82
EXCESS (DEFICIEI:CY) OF REVEhUES
COLLECTED OVER ECPENDITURES PAID $ (673.611.42) $ 1,110,488.63 $ 3.042.84 $(192.140.70) $ 8,339.29 $ 256,118.64 S 665,249.86
OTHER FINANCI\C SOURCES (USES):
Operating Transiers In $ 994,792.00 $ $ $ 105.297.00 $ 23,412.00 $ 1,123,501.00 $ 563,180.90
Operating Transfers Out (1,143.501.00) (1,143,501.00) (574,1J8.38)
Total Other Financing
Sources (Uses) S 994,792.00 $(1,143.501.00) S -0-. $ 105,297.00 $ 23,412.00 $ (20,000.00) $ (l0,991.48)
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED AND OTHER FINANCIrC
SOURCES OVER EXPENDITURES PAID
AND OTHER USES $ 321,180.58 $ (33.012.37) $ 3,042.84 $ (86.843.70) $ 31,751.29 $ 236,118.64 $ 654,252.38
FUND BALANCE AT BECINNING OF YEAR 725,558.61 995,626.38 215,013.53 (31,069.63) -0-. 1,905,128.89 1,250,876.51
FUND BALANCE AT F1VD OF YE�R S1.046.739.19 S 962.614.01 Ci218.056.37 S(117.913.33) S 31.751.29 5 2.141.247.53 SL.905.128.89
See Notes co Financial Statements.
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CITY OF CAPE GIRARDEAU, MISSOURI EXHIBIT 8
COMBINID STATEMENT OF REVENUES COLLECTED, EXPENDINRES PAID,
AND CHANGES IN FUND BALANCES - BUDGET (CASH BASIS) AND ACTUAL -
GENERAI, AND SPECIAL REVQJUE FUND TYPES
Year Ended .Tune 30, 1984
General Fund Special Revenue Fund Types
Variance - Variance -
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
REVFNUE COLLECTED:
Taxes $ 5,166,785.00 $5,182,989.50 $ 16,204.50 $ 67,653.00 $ 67,977.70 $ 324.70
Licenses and Permics 373,549.00 389.347.25 15,798.25 I50,000.00 166,082.53 16,082.53
Fines and Forfei[ures 338,400.00 372,567.28 34,167.28
Use of Money and Property 118,749.00 131,826.65 13,077.65 103,151.00 113.712.24 10,561.24
Fees and Service Charges 544,150.00 553.638.65 9.488.65 12,773.00 20,728.35 7,955.35
Revenue from Ocher Agencies 84,764.00 76,166.89 (6.597.11) 1,041.56G.00 1.073,844.08 32.280.08
Total Revenue Collected $ 6.626,397.00 $6,706,536.22 $ 80,139.22 S 1,375,141.00 $ 1,442,344.90 $ 67,203.90
EXPEh'DITURES PAID:
General Government S 984,284.00 $ 956,497.06 $ 27,786.94 $ 19,850.00 $ 5,647.30 $ 14,202.70
Public Safety 3,357,038.00 3,296,504.93 60,533.07
Highways and Streets 1,748,031.00 1,686,495.54 61,535.46 259,452.00 231.261.74 22,190.26
Sanitation 767,033.00 724,673.82 42,359.18
Health 60,581.00 51,662.32 8,918.68 94,395.00 88,947.23 5,447.77
Culture and Recreation 737.869.00 664,313.97 73,555.03 19,207.00 19,207.00
Total Expenditures Paid $ 7,654,836.00 $7.380,L47.64 5274,688.36 $ 392,904.00 $ 331,856.27 $ 61.047.73
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPEnDITIJRES PAID $(1,028,439.00) $ (673.611.42) $354,827.58 $ 982.237.00 S 1,110,488.63 5128,251.63
OTHER FINANCING SOURCES (USES):
Operating Transfers In $ 994,792.00 $ 994,792.00 $ $ S $
Operating Transfers Out (1,143,501.00) (1,143.SO1.00)
Total Other Financing Sources
(Uses) $ 99G,792.00 $ 994,792.00 $ -0-. $(1,143.501.00) 5(1,143.501.00) $ -0-.
EXCESS (DEFICIENCY) OF REVENUES
AND OTHER FINANCINC SOURCES OVER
EXPENDITURES PAID AI�D OTHER USES $ (33,647.00) $ 321,180.58 $354,827.58 $ (161,264.00) S �33,012.37) $128,251.63
FUND BALANCE AT SECINNINC OF YEAR 725,558.61 725.558.61 -0-. 995,626.38 995,626.38 -0-.
FUND BAI.ANCE AT IIJD OF YEAR 5 691.911.61 51.046.739.19 S354.827.58 ,� 834,362.38 S 962.614.01 S128.251.63
See Noces to Financial Statements.
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EXHIBIT C
CITSf OF CAPE GIRARDEAU, MISSOURI
COMBINID STATETIEN'f OF REVENUES COLLECTID, EXPENDITURES PAID,
pND CHANCEDEBT SER ICE ANDECAPITALGPROJECTS FAUNDSTYPES ACTUAL —
Year Ended June 30, 1984
Debc Service Fund Types _ Capital Projects Fund Tvpes _
Variance
Vaziance — Favorable
Favorable
Bud e[ Actual (Unfavorable)
Budget Actual (Unfavorable) B
REVEt�UES COLLECTID: $ $
Taxes and Special Assessments $ 65,134.00 $ 66,397.88 $1,263.88 $ 19.15 19.15
Use of Money and Property 19.125.00 20,097.49 9�2•49
446,695.00 326.843.66 (119,851.34)
Revenue from Ocher Agencies
TOTAL REVFS.UES COLLECTED $ 84,25°.00 $ 86.495.37 52.236.37 $446,695.00 $ 326,862.81 $�119,832.19)
ggpElIDITURES PAID: $ $ $ $527.292•00 $ 519,003.51 S 8,288.49
Capital Projects
Debt Service: 75,000.00 75,000.00
Principal Retirement 8,453.00 8,452.53 •47
Interest and Fiscal Charges
TOTAL IXPENDIT012ES PAID
5 83,453.00 $ 83,452.53 S .47 $527.292•00 S 519,00�.51 $ a.28a•49
EXCESS (DEFICIENCY) OF REVENUES COLLECTED $ 806.00 $ 3,042.84 $2.236.84 $(80,597.00) 5�192.140.70) $�111,543.70)
OVER E(PENDITURES PAID
OTHER FINANCING SOURCES: _0_ _�_ _p—, 105.297•00 105,257.00 '0'•
Opera[ing Transfers In
EXCESS (DEFICIENCY) OF RE�%ENUES COLLECTID AND
OTHER FIIvANCINC SOURCES OVER EXPENDITURES $ g06.00 $ 3,042.84 $2,236.84 $ 24,700.00 S �86,843.70) $�111,543.70)
PAID AND OTHER USES _�_
pUh`p gpLAI�CE AT BEGINNING OF YEAR
215,013.53 215.013.53 —0—. �31,069.6J) (31,069.63)
FUhD BALArCE AT END OF YEAR
�2�.819.53 5218 056.37 S -� S (6 369.63) S(111.913.33) �(_111.543.70)
See Notes to Financial Scatemencs.
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CITY OF CAPE CIRARDEAU, MISSOURI EXHIBIT D �.
CCPfBINED STATF.MENT OF REVENUES COLLECTED, EXPENDITURES PAID �
�.�ID CHA?tCES IN FU\'D BALA�CES - BCDGET (C�SH 6.,SLS) Ah�
ACTUAL SPECIAL ASSESSMErT FIIND TYPCS
Year Ended June 30, 1984
Special Assessment Fund Type �
Variance
Favorable
Budget Actual (Unfavorable)
REVENUES COLLECTID:
Taxes and Special Assessments 5105,306.00 $118,512.72 $13,206.72
Use of Money and Property 18.300.00 19,826.57 1,526.57
TOTAL REVENUES COLLECTED $123,606.00 $138,339.29 $14,733.29
EXPEh'DITURES PAID:
Capital Projects 141,709.00 130,000.00 11,709.00
EXCESS (DEFICIE;iCY) OF REVEVUES
COLLECTED OVER E7tPINDITURES PAID $(18,103.00) S 8.339.29 $26,442.29
OTHER FINANCINC SOURCES:
Operating Transfers In 23.412.00 23,412.00 -0-.
EXCESS (DEFICIE�CY) OF REVETIUES
COLLECTED AND OTHER FINANCING
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SOURCES OVER EXPEFDITURES PALD " �
AND OTHER USES S 5,309.00 $ 31,751.29 526,442.29
FL'KD BALANCE AT BECI\?IIhC OF YEAR -0-. -0-. -0-.
FUND BALANCE AT IND OF YEAR S 5.309.00 $ 31.751.29 $26.442.29
See Notes to Financial Statemencs. - ,
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CITSt OF CAPE GIRARDEAU, MISSOURI EXHIBIT E
COMBINED STATIIdENT OF REVENUES COLLECTID, EXPENSES PAID,
AND CHANCES IN RETAINED EARNINCS FUND BALANCES -
ALL PROPRIETARY FUND TYPES %,
Year Ended June 30, 1984 �
Totals
Proprietary Fund Tvpes (Memorandum Only) �
Internal
Enterprise Service I984 1983
OPERATING REVENUES COLLECTED:
Fees Charged 5709,669.60 $51,034.52 5760,704.12 $698,803.99
Rents 109,945.11 109,945.11 122,159.82
Concession and Equipment Sales 39,765.16 39,765.16 39,590.74
Interest 18,179.54 .15 18,179.69 22,106.83
Miscellaneous 1,949.56 1,949.56 1,762.08
TOTAI. OPERATING REVEIvUES COLLECTED $879.508.97 $51,034.67 $930,543.64 $884,423.46
OPEIt�1TINC ECPENSES PAID:
Personal Services 5459.413.62 $36,515.09 $495,928.71 $411,085.02
General Operations 155,916.31 5,376.16 161,292.47 153,761.27
Contractual Services 260,232.51 8,991.26 269,223.77 244,513.49
Miscellaneous Expenses 4,638.88 4,638.88 3,328.00
Capital Outlay 17.558.90 17,558.90 31,880.95
Projects 3,945.84 3,945.84 25.080.70
TOTAI. OPERATING EXPENSES PAID $901,706.06 $50,882.51 $952,588.57 $869,649.43
IhCOME (LOSS) BEFORE OPERATING
TRANSFERS $(22,197.09) $ 152.16 $(22,044.93) $ 14,774.03
OPERATIrC TRANSFERS IN (OUT) 20,000.00 -0-. 20.000.00 10,997.48
NET INCOME (LOSS) $ �Z.197.09) $ 152.16 $ (2,044.93) $ 25.771.51
RETAINED EARNINGS/FL'h'D BALANCES
AT HEGINNING OF YEAR 213,905.S1 -0-. 213,905.51 188,134.00
RETAINID EARNINGS/FUND BP.LANCES AT
END OF YEAR S211.708.42 S 152.16 S211.860.58 S213,905.51
See Notes to Finaacial Statements.
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CITY OF CAPE CIRARDF.AU, MISSOURI
NOTES TO FINANCIAL STATEMENTS
June 30, 1984
(1) Suwnary of Significant Accoun[ing Policies . _
The City of Cape Girardeau, Missouri operates under a charter vhich wenc into %
effect April 12, 1982. The Cicy operates under a Council-Manager form of �
government and provides the following services as authorized by its charter:
public safety (po:ice and fire), highways and s[ree[s, sanitation, health and
social services, culture-recreation, public improvements, planr.ing and zoning and
general administrative services.
Except as noted in the opinion, the accounting policies of the City of Cape
Girardeau, Missouri confoLm to generally accep[ed accounting policies as
applicable to governments. The following is a suimnary of the more significanc
policies:
A. Fund Accounting
The accoun[s of the City are organized on the basis of funds and account
groups, each oE which is considered a separa[e accounting ent3ty. The
operations of each fund are accoun[ed for vith a separate set of
single-entry, cash basis accouncs [hat comprise its cash position, revenues
collected, and expenditures paid. Since the City does not maintain
double-entry records comprising its assets, liabilities, fund equicy,
revenues, and e:cpenditures, or expenses, as appropriate, its accounting
policies depart from generally accepted accounting principles, resulting in
an opinion qualification.
Covernment resources are allocated to and accounted for in individual funds
based upon the purposes for which they are to be spent and the means by which
spending activities are controlled. The various funds are grouped, in che
financial statements in this repor[, into six generic fund types and three
broad fund categories as follows:
GOVER\?IF.NTAL FUNDS ^
General Fund - The General Fund is the general operating fund of [he Ci[y.
It is used to account for all financial resources excepe [hose required eo be �
accounted for in another fund.
Special Revenue Funds - Special Revenue Funds are used to account for the
proceeds of specific revenue sources (other than major capi[al projects) chac
are legally restricted to expenditures for specified purposes.
Debt Service Funds - Debt Service Funds are used to account for the :
accumula[ion of resources for, and the payment of, general long-term debt
principal, interest, and related costs.
Capital Projects Funds - Capital Project Funds are used to account for
financial resouzces [o be used for the acquisitlon or cons[ructlon of major
capital facilities (other [han those financed by proprietary funds).
Specia] Assessment Funds - Special Assescment Funds are used te account for
[he tinancing of public improvemen[s or services deemed to benefit the
properties against which speclaJ assessments are levied.
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PROPRIETARY F1'IrDS
Enterprise Funds - Enterprise Funds are used to accoun[ for operations (a)
that are flnanced and operated in a manner simllar [o private business
enterprises - mhere [he intent oE [he governing body is that the costs
(expenses) of providing goods or services to the general pubiic on a
con[inuing basis be financed or recovered prlmarily through usez charges; or
(b) vhere the governing body has decided thac periodic determination of
revenues collecced, expenses paid, and/or net income is appropriate for
capi[al maincenance, public policy, management control, accountability, or
other purposes. �'
In[ernal Service Funds - Internal Service Funds are used to account for the '
financi�g of goods or services provided by one departmene or agency to other
departmen[s or agencies of the City, or [o other governments, on a cost-
reimbursement basis.
FIDUC?ARY FUNDS
Trust and Agency Funds - Trust and Agency Funds are used to accoun[ for
assets held by che City in a trustee capacity or as an agent for individuals,
private organizations, ocher governments, and/or oeher funds. These include
E;cpendable Trust, Nonexpendable Trust, Pension Trust, and Agency Funds.
Nonexpendable Trust and Pension Trust Fundc xre accounted for in essen[ially
the same manner as proprietary funds since capital maintenance is critical.
Expendable Trust Funds are accounted for in essentially the same manner as
governmental funds. Agency Funds are custodial in nature and do not involve
measurement of results of operations. The City of Cape Girardeau has four
Agency Funds set up for the City's librazy. A description of the type oE
Agency Fund and the fund balances are as follovs:
Fund Balance Fund Balance
June 30, 1983 June 30. 1984
Library Operating Fund $145,447.13 $137,771.16
Library Contribution Fund 28,341.48 20,465.16
Library Building Fund � 142,127.21 152,343.68
Library Supplement Fund 1,988.21 2,095.75
Total 5317.904.03 S312.676.35
B. Fixed Assets and Long-Term Liabilities --"` �
The Ciey does not maincain account groups for fixed asse[s and long-term
liabilities as required by generally accepted accounting principles. '
C. Basis of Accounting
Basis of accounting refers to when revenues and expenditures or expenses are
recognized in the accounts and reported in the financial s[atements. Basis
of accounting relates to the timing of the measuremen[s made, regardless of
the measurement focus applied. ' .
All governmen[al funds, fiduciary funds and proprietary funds are accounted
for using the cash basis of accounting. Their revenues are recognized ahen
collected rather than vhen they are measurable and available as current
assets, vith expenditures being tecognized c+hen paid rather than when
incurred. This basis of accounting does no[ conform to generally accepted
accounting principles.
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D. Budgets anA Budge[ary Accounting
The Ci[y follovs [hese procedures in escablishing the budgetary daca
reflected in the financial statements:
1. The City Managez submlts [o the City Council a proposed operating budge[
for the fiscal year commencing the folloving July 1. The operating
budget includes proposed expendicures and the means oE financing chem.
2. Public hearings are conducted to ob[ain taxpayer comments.
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3. Prior [o July 1, the budget is legally enacted through passage of an
ordinance. �
4. The City Manager is authorized [o trancfer budgeted amounes between
prograns uichin any deparcmen[, however, any revisions that alter [he
to[al expenditures of any department must be approved by the City
Council.
S. Formal budgetary integra[ion is employed as a management con[rol device . �
during the year for all funds.
6. Budgets for all funds are adopted on a cash basis. Therefore, budgetary
compatisons presented in this report are presented on this non-GAAP
budgetary basis.
Individual budget amendments made throughout the year were not material
in relation to the total original approprlaeions.
E. Encumbrances
Encumbrance accoun[ing, under vhich purchase orders, contracts, and other
commitments for the expenditure of monies are recorded in order to reserve
that portion of the applicable appropriation, was being employed as of June
30, 1984 as an extension of formal budgetacy integration of the funds.
F. Investments
Investments are seated at cost, which approximates market.
G. Comparatice Data ----""""
Comparative co[al da[a for the prior year has been presenced in the
accompanying financial statemen[s in order [o provide an understanding of
changes in the City's financial position and operations. Hovever,
comparative (i.e., presentation of prior year totals by fund type) data has
not been presented in each of the statemencs since their inclusion would make
the statements unduly complex and difficult to read.
H. Total Columns on Combined Statements - Overviev
Total columns on the Combined Statements - Overviev are captioned "Memoraadum
Only" to indicate that they are presented only to facilitate financial
analysis. Data in these col�mns do no[ present results of operations in
conformity vith generally accepted accounting principles. Neither is such
daca comparable to a conselidation. Interfund eliminations have not been
made in the aggregation of this data.
�
(2) Property Tax
Property taaes attach as an enforceable Lien on property. Taxes vere levied on
August 3. 196J for collection during this fiscal year. The City bills and
collects its wn property taxes. The tax rates assessed at thac time were as
follovs:
City Revenue $.42/100.00 assessed valua[ion
Library Tax .20/100.00 assessed valuation
(1965) Airport Bond and Interest i
Fund Tax .OS/100.00 assessed valuation %
Public Nealth Tax .OS/100.00 assessed valuation ��
(3) Changes in Long-Term Debt
The following is a suwnary of bond transactions of the City for the year ended
dune 30. 1984:
Ceneral '
Obligation
Bonds payable at July 1, 1983 $400,000.00
Bonds retired 125,000.00
Bonds payable at June 30. 1984 5275.000.00
Bonds payable at June 30, 1984 are comprised of the follouing individual issues:
General obligation bonds:
$880,000.00 1965 Airport Improvemen[ serial bonds due in annual installments
of $80,000.00 through March 1, 1985, and annual installments thereafter of
$85,000.00 [hrough March 1, 1986; in[erest at 3.5 percen[.
$50,000.00 1966 Sewage System serial bonds due in annual installments of
$25,000.00 through February 1, 1985, annual installmen[s [hereafter of
$30,000.00 [hrough February 1, 1986; interest at 3.875 Qercent.
$80,000.00 1970 Sewage System serial bonds due in annual installments
of $25,000.00 chrough February 1, 1985, annual installments thereafcer of
530,000.00 chrough February 1, 1986; interesc at 5 percer.t.
The annual requirements to amortize all debt outs[anding as of June 30, 1984,
including interest payments of $16,293.75, are as follows:
Year Ending General
June 30, Obligation
1985 140,656.25
1986 150,637.50
5291.293.75
$218,056.37 is available in [he Debt Service Fund to service the general
obligation bonds.
The City is in compliance with all significant limitations and res[rictions
contained in the various bond indentures.
(4) Other Required Individual Fund Disclosures
Generally accepted accounting principles require disclosure, as part of the
Combined Statements - Overview, of certain information concerning individual
funds including:
i
A. Segir.enc information for certain individual Encerprise Funds. The Cicy
main[ains three enterprise funds - sewer, airport operaeing and golf course.
The folloving sched�le su�mnazizes che individual ac[ivi[y in these three
funds:
Airport Golf
Sewer Operating Course
Fund Fund Fund
Operating Revenue Collected S 605.696.28 $ 86,413.46 $ 181,399.23 . .
Operacing Expenses Paid (61L.233.65) (79,3G1.88) (211,130.53)
Operaeing Transfers In 20,000.00 %�
Net Income S �5,537.37) $ 7,07L.58 $ (3.73L.�0) /�
Fund Balance, July 1, 1983 136,095.41 46,083.L4 31,726.96 �
Fund Balance, June 30, 1984 S 130.558.04 S 53.154.72 S 27,995.66
B. Summary disclosures of debt service requirements to maturity for all types of
outstanding debt. This requirement is met by note 3.
C. Summary disclosures of changes in general fi:ced assets by major assec class.
This requirement is met by note 1B, as the City does not maintain fixed asset
records.
D. Sumnary disclosures of changes in general long-term debt. This requirement
is met by note 3.
E. No excesses of e:cpenditures over appropriations occurred.
F. Deficit fund balances or retained earnings balances of individual funds. The
Capital Projec[s Fund had a deficit fund balance of $132,561.36 as of June
30, 1984.
G. Individual fund incerfund receivable and payable balances. Since the City
does not maintain double-entry records, this required disclosure is noc
applicable.
(5) Commitments
Effective June 20th, 1984, the City oE Cape Girardeau, Missouri entered into an
agreement with Centerre Bank to purchase a truck costing $64,425.52. The [erms
.__. ..._..
of this agreement provides thac the City of Cape Girardeau vill make twenty (20) •
quarterly payments in the amount of $4,020.94 co Centerre Bank,
(6) Litigation
There are several lawsuits against the City vhich contingencies are classified as
remote (i.e. slight chance of materializing). There is one lawsuit classified as
reasonably possible, vhich lawsuit is Stucker v. Missouri Pacific Railroad
Company and Citv which vas filed on October 2, 1984 and entails the attempted
recovery for injuries received on April ll, 1984 while riding a motorcycle across
some railroad tracks located vithin the Cicy. The Plaintiff seeks $75,000.00 in _ '
damages. It is felt that there is a small chance that the City will be Eound
liable for a portion of this claim.
�
CITY OF CAPE CIRARDF.AO, MISSOURI SCHEDL'LE 1
Page 1
CENERAL FU;�D
STaT EtEYT OF REVENUES COLLF.CTED, E:(PENDITURES PAID,
AND CHavCES IN FUND B.�LA.�CE -
BUDCF.T (CASH BASiS) AND ACTUAL
Year Ended June 30, 1984
Variance -
Favorable
Budget Actual (Unfavorable)
REVENUES COLLECTID:
Taxes:
Property Tax Receipts $ 474,500.00 $ 474,740.90 $ 240.90 /,
Merchant and Manufacturing Taxes 52.500.00 52.790.48 290.48 �
Railroad and U[ility Tax 22,357.00 22.357.75 .75
Franchise Tax 1,3�6,284.00 1,336,284.30 .80
Intangible Ta:c 23,454.00 23,454.40 .40
Sales Tax 3,105,715.00 3.122,445.61 16,730.61
Cigarette Tax 140,000.00 137.151.51 (2,848.49)
Delinquent Taxes 11,975.00 13.764.05 1,789.05
To[al Taxes $5.166,785.00 55,182,989.50 $16,204.50
Licenses and Permits:
Merchant License $ 315,000.00 $ 311,054.84 $(3,945.16)
Pool Table License 110.00 207.50 97.50
Liquor License 28,000.00 33.327.93 5,327.93
Animal Licenses 500.00 614.00 114.00
Security Guard License 400.00 956.00 556.00
Engineer and Inspection 29,539.00 32.863.74 3,324.74
Hotel/Motel/Reseaurant License -0-. 10,323.24 10.323.24
Total Licenses and Permits $ 373,549.00 $ 389,347.25 $15,798.25
Fines and Forfeitures:
Fines and Forfeitures $ 295.000.00 $ 313,627.79 $18,627.79
Security 8,400.00 8,214.99 (185.01)
Prisoner Housing 35.000.00 50,724.50 15,724.50
Total Fines and Forfeitures $ 338.400.00 S 372.567.28 534,167.28
Use of Money and Property:
Property Tax Interest $ 5,182.00 $ 6,910.67 $ 1,728.67 _ � � `
Property Tax Commission -0- 1,137.62 1,137.62
Sales Tax Interest 16,643.00 16,642.68 (.32)
Sale of City Proper[y 16,924.00 17,097.80 173.80
Interest on Investments 40,000.00 44,681.11 4,681.11
Interest on Weekend Investments 10,000.00 10.157.90 157.90
Arena Rentals 30,000.00 35.198.87 5,198.87
Total Use of Money and Property $ 118,749.00 $ 131,826.65 $13,077.65
Fees and Service Charges: ' �
_ _ .
Capaha Pool $ 12,000.00 $ 12,682.84 $ 682.84
Cen[ral Pool 48,000.00 47,949.48 (50.52)
Svim Pool - Concessions 5,000.00 4,712.70 (287.30)
Miscellaneous 40,000.00 36,016.14 (3,983.86)
Ta:ci Coupons 65,321.00 62,727.75 (2.593.25)
Insurance Refunds 4,429.00 5.694.47 1,265.47
Health - Cemetery 6.000.00 7,580.00 1,580.00
Waste Disposal 363.000.00 375.875.27 12,875.27
Public 4:erks Seminar 400.00 400.00 -0-.
To[al Fees and Service Charges $ 544,150.00 $ 553,63R.65 $ °.4R8.65
s
CiTY OF CAPE GIRARDE�U, MISSOURI SCHEDL'LE 1
Page 2
CE�.'ER.\L Fl1�D
ST�TcIE�T OF RECEVL'ES COLLHCTED, E:{PEIDITURES PAID,
Atv'D CHr4`10ES tN FL'ND BAL�NCE -
BUDGET (CASH BASISI AND ACTUAL
Year Ended June 30, 1984
Variance -
Favorable
Budget Actual (Unfavorable)
Revenue from Other Agencies: _
Donations - Police Academy $ 1,400.00 $ 1,400.00 $ -0-
State - Grants 83.364.00 7G,766.89 (8,597.11) /�
i
Total Revenue From Other Agencies $ 84,764.00 S 76,166.89 S(8.597.11) '
TOTAI. REVEFUES COLLECTED $6,626,397.00 S6,706,536.22 580,139.22
EXPE�iDITURES PAID:
General Governmen[:
City Council: '
Personal Services:
Council Salaries $ 9,000.00 $ 9.000.00 $ -0-
FICA 603.00 616.50 (13.50)
Workmen's Compensation -0-. (23.82) 23.82
Tota1 Personal Services S 9.603.00 S 9,592.68 $ 10.32
General Operations:
Office Supplies $ 200.00 $ 264.83 $ (64.83)
Data Processing 153.00 145.00 8.00
Food Supplies 1,000.00 918.26 81.74
Miscellaneous 175.00 125.34 49.66
Total Ceneral Opera[ions $ 1.528.00 $ 1,453.43 S 74.57
Contractual Services:
Travel Expense $ 12,400.00 $ 12,129.73 S 270.27
Publications/Memberships 500.00 126.50 3�3.50
Total Contractual Services $ 12,900.00 $ 12,256.23 $ 643.77
Total Ci[y Council $ 24,031.00 $ 23,302.34 $ 728.66
General Administration, City
Attorney:
Personal Services:
Attorney Salaries $ 69,560.00 $ 69,559.89 S .I1
FICA 4,869.00 4,764.87 104.13
_,...._....._...
Blue Cross and Blue Shield 4,430.00 3,528.72 901.28 _
Workmen's Compensation 53.00 52.20 .80
Life Insurance 150.00 109.05 40.95
Retirement 3>548.00 3,565.54 (17.54)
Total Yezsonal Services $ 82,6L0.00 $ 81,580.27 $ I,029.73
General Operations:
Office Supplies $ 580.00 $ 520.25 $ 59.75
Daea Processing 745.00 670.00 75.00
Food Supplies 50.00 25.00 25.00
Books 4,000.00 3,983.75 ' 16.25
Toca1 Ceneral Operations $ 5,375.00 S 5,199.00 $ 176.00
Contractual Services:
Telephone $ 1,175.00 $ 1,176.78 $ (1.78)
Travel Expense 2,360.00 2,266.66 93.34
Publications/Memberships 2,220.00 2,143.59 76.41
Equipmen[ Main[enance 50.00 -0- 50.00
Miscellaneous 50.00 -0-. 50.00
Total Contractual Services $ 5.855.00 $ 5,587.03 $ 267.97
Miscellaneous Expenses:
Legal Cos[s $ 5.500.00 S 7,675.b1 $ 824.39
Adver[isement I50.00 4R.00 102.00
To[al Miscellaneous Expenses $ 8.650.00 S 7,723.ci1 S 920.39
.
CITY OF CAPE CIRARDEAL, MISSOURI SCHEDUi.F. 1
Page 3
CENERAL FUND
ST�YF.ME�T OF REVENUES COLLECTED, IXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASN BASIS) AND ACTUAL
Year Ended June 30, 1984
Variance -
Favorable
BudRet Aceual (Unfavorable) _. .
Capital Improvements:
Equipment $ I5,000.00 $ 15.000.00 $ -0-. /.
To[al City Attorney $117,490.00 $115,089.91 $2,400.09 ��
Ceneral Administration, Municipal
Court:
Personal Services:
Municipal Court Salaries $ 27,408.00 $ 27,407.94 $ .06
Salarles/Part-time 5.521.00 4,958.79 562.21
FICA 1,919.00 2,218.10 (299.10)
Blue Cross and Blue Shield 2,157.00 1,176.24 980.76 ' ,
Workmen's Compensation 16.00 21.04 (5.04)
Life Insurance 77.00 49.50 27.50
Retirement 1,398.00 1,348.09 49.91
Total Personal Services $ 38,496.00 S 37,179.70 $1,316.30
Ceneral Operations:
Office Supplies $ 1,800.00 $ 2,121.04 $ (327.04)
Data Processing 260.00 248.00 12.00
Total General Operations $ 2.060.00 $ 2,375.04 $ (315.04)
Contractual Services:
Travel Expense $ 300.00 $ 284.16 $ 15.84
Publications/Memberships 50.00 23.80 26.20
Equipment Maintenance 200.00 93.85 106.15
Miscellaneous 30.00 -0-. 30.00
Total Contractual Services $ 580.00 $ 401.81 $ 178.19
Pliscellaneous E:cpenses:
Refunds $ 50.00 $ 25.00 S 25.00
Total Municipal Court S 41,186.00 $ 39,981.55 51,204.45
General Administra[ion, City
Manager:
Personal Services:
Manager Salaries $113,249.00 5113,249.24 $ (.24)
FICA 7,927.00 6,801.29 1,125.71 -�� �
Blue Cross and Blue Shield 8.035.00 7,401.64 633.36
Workmen's Compensation 57.00 56.94 .06
Life Insurance 216.00 645.05 (429.05)
Retirement 5,776.00 5.913.14 (137.14)
Total Personal Services $135,260.00 $134,067.30 S1,192.70
General Operations:
Office Supplies S 2,600.00 $ 2,261.02 $ 338.98
Data Processing 1,011.00 962.00 49.00
Food Supplies 200.00 188.29 11.71
Sooks 350.00 344.20 5.80 v
Miscellaneous 250.00 89.29 160.71
Total General Operations $ 4,411.00 $ 3.844.80 $ 566.20
Contractual Services:
Telephone S 4,800.00 $ 4,609.48 $ 190.52
Vehicle Insurance 1,000.00 1,682.00 (682.00)
Surety Bonds 350.00 305.00 45.00
Travel Expense 11,500.00 11,791.32 (291.32)
Publications/Memberships 2,000.00 L,997.00 3.00
Fquipmen[ Plain[enance 800.00 791.00 9.00
Miscellaneous 250.00 l U.71 IJ2.29
Total Contractua; Services $ 2Q,700.00 S 21,293.51 S (593.51)
�.
CITY OF CAPF. CIRdRDEAU, MISSOURI SCHEDULE 1
Page 4
GENFRAl. FCND
STATEMENT OF REVENUES COLLECTED, IXPENDITURES PAID.
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) MD ACTUAL
Year Ended June 30, 1984
Variance -
Favorable
Budget Actual (Unfavorable) _
Capital Improvements:
Equipment $ 15.000.00 $ 15.000.00 $ -0- %
Furniture 323.00 322.88 .12 j
Total Capital Improvements $ 15,323.00 $ 15.322.88 $ .12 '
Toeal City Manager S175.694.00 $174,528.49 $1,165.51
Ceneral Adc�inistra[ion, Ci[y Hall:
Personal Services:
City Hall - Salaries S 16,812.00 $ 16,811.94 $ .06
Salaries/Part-time 4,000.00 3,260.89 739.11
FICA 1,457.00 1,375.16 81.84 -
Slue Cross and Blue Shield 1,274.00 1,176.24 97.76
Workmen's Compensation 374.00 374.11 (.11)
Life Insurance 37.00 37.05 (.OS)
Recirement 858.00 862.78 (4.78)
Total Personal Services $ 24,812.00 $ 23.898.17 $ 913.83
General Operations:
Office Supplies $ 25.00 $ 38.22 $ (13.22)
Daca Processing 443.00 420.00 23.00
Dry Goods 255.00 183.12 71.88
Equipment/Furniture Supplies 100.00 -0- 100.00
Health 1,450.00 1,264.61 185.39
Building Supplies 1,000.00 626.72 373.28
Building Maintenance 1,400.00 780.54 619.46
Land Supplies 100.00 92.98 7.02
Land Maintenance 650.00 -0- 650.00
Miscellaneous 600.00 176.85 423.15
Total General Operations $ 6,023.00 $ 3,583.04 $2.439.96
Contraceual Services:
Building & Contents Insurance $ 2,600.00 $ 1,497.00 $1,103.00
Utilities - General 14,000.00 13.943.99 56.01
Equipment Maincenance 300.00 55.90 244.10
Dry Coods Rencal 500.00 479.44 20.56 _ ��
Building Maintenance 6,135.00 4,929.33 1,205.67
Miscellaneous 2.000.00 1,336.Oti 663.94
Total Contractual Services $ 25,535.00 $ 22,241.72 S3.293.28
Capital Ic�provements:
Building S 20,500.00 $ 20.284.83 S 215.17
Equipment 500.00 218.40 281.60
Total Capital Improvements $ 21,000.00 $ 20,503.23 5 496.77
Total Ci[y Hall $ 77,370.00 $ 70,226.16 57.143.84
Ceneral Administration, City
Collector: '
Personal Services:
Salaries $110,580.00 $110,579.83 5 .17
Salaries/Part-time 5,074.00 3,914.22 1,159.78
Salaries/Overtime 1,300.00 799.88 500.12
FICA 8,187.00 1,897.65 289.35
Blue Cross and Blue Shield 6,959.00 6,431.14 527.86 -
Workmen's Compensation 127.00 126.55 .45
Lifr_ Insurance 180.00 180.00 -0-
Retirement 5,706.00 4,i98.96 907.04
Total Personal Services 5138,iL3.00 $1�4,i28.23 $3,3R4.77
See No[es to Financial S[ntemen[s.
CITY OF CAPE CIRARDEA(,', NISSOURI SCHEDULE 1
Page 5
CENERAL FIJND
STaTEMEtiT OF REVENL'ES COLLECTED. IXP EiDLTURES PAID,
a�'D CHANCES I"I FUW BAIANCE -
BUDCET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1984
Variance -
Favorable
BudRet Actual (Unfavorable)
Ceneral Operations:
Office Supplies $ 7,570.00 $ 7,477.79 $ 92.21
Postage 12,000.00 11.998.65 1.35 /.
Data Processing 1,183.00 1,126.00 57.00 ;
Food Supplies 350.00 391.91 (41.91)
Health 25.00 21.44 3.56
Books 500.00 414.75 85.25
Miscellaneous 1.500.00 1,413.69 86.31
Total General Operacions $ 23.128.00 $ 22.844.23 $ 283.77
Contractual Services:
Telephone $ 6,500.00 $ 6,875.71 $ (375.71)
Sure[v Bonds 590.00 582.00 8.00
Travel Expense 4,100.00 4,263.35 (163.35)
Publications/Memberships 250.00 169.50 80.50
Equipment Rentals 640.00 417.00 223.00
Equipment Maintenance 2,500.00 2,059.62 440.38
Election Costs 4,606.00 4,605.86 .14
Miscellaneous 2,700.00 2,681.31 18.69
Total Concractual Services S 21.886.00 $ 21,654.35 S 231.65
Miscellaneous E:cpenses:
Refunds $ 1,000.00 $ 735.71 $ 264.29
Legal Costs 250.00 303.00 (53.00)
Advercisement 2,175.00 1,876.20 298.80
Hiscellaneous 300.00 654.55 (354.55)
Total Miscellaneous E�cpenses $ 3,725.00 $ 3,569.46 $ 155.54
Capital Improvements:
Furniture $ 2,110.00 $ 2,117.23 S (7•23)
Total City Collec[or $188,962.00 $184,913.50 $4,048.50
General Adminis[ration, Assessor:
Contractual Services:
Compu[er Costs $ 323.00 $ 323.00 $ -0-
Miscellaneous 8,154.00 8,153.12 .88
To[al Assessor S 8,477.00 S 8,476.12 S .88 "" ^"
General Administration, Non- - �- �
Departmental:
Personal Services:
Retirement 5 6.500.00 S 6,186.22 $ 313.78
General Operations:
Supplies $ 2,500.00 $ 1,991.25 S 508.75
Da[a Processing 2,036.00 1,936.00 100.00
Miscellaneous 500.00 450.10 49.90
Total General Operations S 5,036.00 $ 4,377.35 $ 658.65
Contractual Services:
Bullding 3 Contents Insurance $ 4,860.00 $ 5.187.00 $ (327.00)
Publications/Memberships 4,580.00 4,578.88 1.12
Equipment Rentals 8,186.00 7,367.36 818.64
Miscellaneous 20,000.00 20.004.88 (4.88)
Total Contractual Services $ 37,626.00 S 37.138.12 $ 487.88
Miscellaneous Expenses:
Refunds $ 100.00 S 54.00 $ 46.00
Legal Costs 4,000.00 3.561.20 438.80
Audics 8,000.00 6,105.33 1,894.67
Miscellaneous 500.00 284.83 215.17
Total „iscellaneous F.xpenses $ 12,600.00 $ 10,005.36 $2,594.64
CITY OF CAPE CIRAkDEAU, MISSOURI SCHEDULE 1
Page o
CENERAL FUND
STATEMENT OF REVENUES COLLECTED, DCYENDITURES PAID,
AND CHANCES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1984 : . , .
Variance - �
Favozable j
BudRet Actual (UnFavorable)
Projec[s:
Historical Development $ 4,800.00 S -0- $ 4,800.00
Public Transportation 143,562.00 147,261.55 (3,699.55)
Economic Development 16,000.00 16,932.SR (932.58)
Multi-Purpose Building 4,950.00 4,950.00 _p_,
_, Total Projects $ 169,312.00 $ 169,144.13 S 167.87
Total Non-Departmental $ 231,074.00 $ 226,851.18 S 4,222,g2
Contingency•
Miscellaneous Erpenses:
Miscellaneous $ 120,000.00 $ 113,127.81 $ 6,872.19
Total General Government $ 984,284.00 $ 956,497.06 S27,786.94
Public Safety:
Police Department:
Personal Services:
Police Salaries $1,108,507.00 $1,114,760.61 $(6,253.61)
Salaries/Part-time 19,937.00 16,231.41 3,)05.59
Salaries/Overtime 45,500.00 42,893.00 2,607.00
' FICA 82,176.00 80,337.55 1,838.45
Blue Cross 8 Blue Shield 83,996.00 77,377.43 6,618.57
ldozkmen's Compensation 23,542.00 23,541.70 .30
Life Insurance 882.00 2,318.60 (1,436.60)
Retirement 102,247.00 100,192.88 2,054.12
Total Personal Services $1,466,787.00 51,457,653.18 $ 9.133.82
General Opera[ions:
Office Supplies $ 9,400.00 $ 8,So8.29 $ 831.71
ostage 77.93 _..----._ ...__.
Da[a Processin �.�00.00 1,622.07
Dry Coods g 11,557.00 10,989.00 568.00
12,000.00 11,842.26 157.74
Food Supplies 26,000.00 27,648.46 (1,648.46)
Vehicle Supplies and
Maintenance 1,200.00 888.22 311.78
Motor Vehicle - Fuel 47,000.00 44,858.06 2,141.94
Equipment d Furniture Supplies 16,300.00 15,656.60 643.40
Health 4,000.00 2,760.69 1,239.31
Chemicals 4,500.00 3.635.80 864.20
Building Supplies 200.00 109.63 90.37
, Building Maintenance -0- 187.71 (187.71)
Land Supplies 100.00 -0- 100.00
Land Maintenance 100.00 11.97 88.03
Training and Educational
Materials 8,000.00 7,012.71 gg7,29
Books 1,100.00 651.75 448.25
Miscellaneous 11,000.00 8,328.89 2,671.11
To[al Ceneral Operations $ 154,I57.00 $ 144,i72.11 $ 9,384.89
See Notes to Financial Statemen[s. -
CITY OF CAPE CIRARDEAU, MISSOURI SCHIDULE 1
Page 7
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, ECPENDITURES PAID,
AND CHANCES IN FUND BALANCE -
BUDCET (CASH BASIS) AND ACTUAL _
J,
Year Ended June 30, 1984 %
Variance - �
Favorable
Budget Actual (Unfavorable)
Contractual Services: -
Telephone $ 43.000.00 $ 43.020.05 S (20.05)
Radios 6,500.00 6,393.00 107.00
Vehicle Insurance 11,485.00 16,369.75 (4,884 J 5) _ ' , .
Building d Contencs Insurance 4,650.00 1,973.67 2,676.33
Travel Expense 11,000.00 10,358.61 641.39
Publications/Memberships 1,350.00 1,370.51 (20.51)
Utilities - General 29,500.00 25.095.69 4,404.31
Traffic Signals 17,400.00 16.798.76 601.24
Equipment Rentals 14,000.00 13.719.41 280.59
Equipment Maintenance 13,000.00 11,439.00 1,561.00
Furniture Maintenance 800.00 667.10 132.90
Building Maintenance 6,000.00 3,334.21 2,665.79
Land Maintenance 300.00 42.50 257.50
Vehicle 4,500.00 2,236.62 2.263.38
Miscellaneous 100.00 45.00 55.00
Total Contraccual Services $ 163,585.00 $ 152,863.88 $10,721.12
Miscellaneous Expenses:
License $ 200.00 $ 187.00 $ 13.00
Advertisement 600.00 676.87 (76.87)
Miscellaneous 17,500.00 15,000.00 2,500.00
Total Miscellaneous Expenses $ 18.300.00 $ 15,863.87 $ 2.436.13
Capital Improvements:
Buildings $ 3,000.00 $ 3.209.75 $ (209.75)
Equipment 21,500.00 20,843.71 656.29
Motor Vehicles 63.991.00 63,989.73 1.27 ' �"'
Furniture 1.030.00 1,027.49 2.51
Total Capital Improvements $ 89,52L.00 $ 89,070.68 $ 450.32
Projects:
Training Academy S 3,000.00 $ 2,137.45 S 862.55
Total Police Department SL,895.350.00 $1.862,361.17 $32.988.83
Fire Department:
Yersonal Services:
Salaries $ 972.745.00 $ 972,975.91 $ (230.91)
Salaries/Overtime 3,500.00 2,416.24 1,083.76
FICA 68,337.00 66,768.22 1,568.78 �
Blue Cross & Blue Shield 82,445.00 76,618.94 5,826.06
Workmen's Compensation 31,668.00 31,668.17 (.17)
Life Insurance 1,955.00 1,972.10 (17.10)
Retirement 118,126.00 IL7,390.55 735.45
Total Personal Services 51,278.776.00 $1,269.810.13 $ 8,965.87
See No[es to Financial Statemen[s.
.
CITY OF CAPF. CIRARDEAU, MISSOURI SCHIDULE I
Page 8
CENERAL FUND
STATEMENT OF REVE:IUES COLLECTF.D, IXPF.NDITURES PAID,
AND CHAIvCES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1984
Variance -
Favotable
Budqet Actual (Unfavorable)
General Operations: :
Office Supplies $ 1,300.00 $ 1,330.70 $ (30.70)
Postage 135.00 139.70 (4.70) /,
Data Processing 6,704.00 8,276.00 428.00 �
Dry Coods 17,150.00 17,167.41 (17.41)
Feod Supplies 250.00 282.06 (32.Oo)
Motor Vehicle - Supplies and
Main[enance 8,400.00 7,298.90 1,101.10
Mo[or Vehicle - Fuel 9,000.00 4,642.36 4,357.64
Equipment d Furniture Supplies 7,100.00 6,517.56 582.44
Health 6,675.00 6,358.04 316.96
Chemical Supplies 2,750.00 2.729.29 20.71
Building Supplies 400.00 285.35 114.65
Land Supplies 1,100.00 1,051.14 48.86
Training and Education 2,200.00 1,884.00 316.00
Books 300.00 235.54 64.46
Miscellaneous 400.00 -0-. 400.00
Tota1 Ceneral Operations $ 65,864.00 $ 58,198.05 S 7,665.95
Contractual Services:
Telephone $ 11,250.00 $ 11,076.40 $ 173.60
Radio Equipment 4,500.00 3,958.96 541.04
Vehicle Insurance 10.888.00 8,906.00 1,982.00
Buildings E Contents Insurance 2,500.00 2,298.00 202.00
Travel Expense 1,900.00 839.92 1,060.08
Publications/Memberships 1,300.00 845.40 454.60
Utilities - General 27,000.00 25,706.23 1,293.77
Equipment Maintenance 210.00 353.20 (143.20)
Building Maintenance 8,000.00 6,853.34 1,146.66
Land Maintenance 450.00 148.00 302.00
Vehicle 3,000.00 526.78 2,473.22
Miscellaneous 50.00 18.75 31.25
Total Contractual Services $ 71,048.00 $ 61,530.98 $ 9.517.02
Capital Improvements:
Equipment $ 6,500.00 $ 5.058.66 $ 1,441.34
Motor Vehicles 39,500.00 39,365.94 134.06
Furni[ure -0-. 180.00 (I80.00)
To[al Capital Inprovements $ 46,000.00 $ 44,604.60 $ 1,395.40
Total Fire Depar[menc $1,4ti1,688.00 $1,434,143.76 $27,544.24
Total Public Safety $3,357,038.00 $3,296,504.93 560,533.07
Highvays and S[reets:
Public Works, Street: '
Personal Services:
Salaries $ 303,120.00 $ 301,927.13 $ 1,192.87
Salaries/Part-time 16,234.00 17,007.30 (773.30)
Salaries/Overtime 11,686.00 11,488.19 197.81
£ICA 23.173.00 22.641.69 531.31
Blue Cross 8 Elue Shield 27,059.00 24,679.09 2,379.91
Unemployment 822.00 821.33 .67
Workmen's Compensation 9,776.00 9,776.26 (.26)
Life Insurance 794.00 793.10 .90
Retirement 16,056.00 15,773.46 282.54
Total Personal Services $ 4Q8,7�0.00 $ 404,907.55 $ ).812.45
l
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 9
CENERAL FUND
STATEMENT OF REVENUES COLLECTED, IXPENDITURES PAID,
AND CHANCES IN FUND BALANCE -
BWCET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1984 �
/.
Variance - �
Favorable
Budqet Accual (Unfavorable)
General Operations:
Office Supplies $ 710.00 S 469.46 $ 240.54
Postage 160.00 140.00 20.00
Data Processing 4,482.00 4,263.00 219.00
Dry Goods 3,400.00 3,175.64 224.36 ' "
Food Supplies 950.00 1,102.74 (152.74)
Motor Vehicle - Fuel 53,300.00 54,294.79 (994.79)
Equipment & Furniture Supplies 2,500.00 3,442.72 (942.72)
Fuel Supplies 1,210.00 1,210.24 (.24)
Health 314.00 313.95 .OS
Land Maintenance 12,000.00 10.777.00 1,223.00
Books 65.00 65.00 -0-.
Total General Operations S 79.091.00 $ 79.254.54 $ (163.54)
Concractuai Services:
Telephor.e $ 7.500.00 $ 7,262.58 $ 217.42
Radio Equipment 3,500.00 3,112.20 387.80
Vehicle Insurance 13,800.00 10,653.00 3,147.00
Building 6 Contents Insurance 1,290.00 1,410.00 (120.00)
Travel Expense 500.00 501.22 (1.22)
Utilities - General 24,000.00 22.081.97 1,918.03
Utilities - Street Lights 105,000.00 104,984.75 15.25
Equipment Rencals 6,000.00 5.601.51 398.49
Equipment Maintenance 350.00 346.05 3.95
Land Maintenance 2.000.00 1,880.94 119.06
Tota1 Contractual Services $163,940.00 $157,854.22 $ 6,085.78
Miscellaneous Expenses:
._...---_
Advertisement S -0-. S 33.75 $ (3�.75) �
Capital Improvements: �
Equipment S 35,866.00 $ 36,276.90 $ (390.90)
Motor Vehicle 49,361.00 49,420.01 (59.01)
Total Capital Imptovements S 85,247.00 S 85,696.91 $ (449.91)
Total Public Works, Stree[ $736,998.00 5727.746.97 S 9,251.03
Public Works, Flee[ Management:
Personal Services:
Salaries $141,938.00 $141,076.29 $ 861.71
Salaries/Part-time 14,856.00 13,740.27 1,115.73
Salaries/Overcime 2,100.00 1,551.77 548.23 ` _
FICA 11,123.00 10,720.16 402.84
Blue Cross and Blue Shield 10,978.00 9.753.00 1,225.00
Workmen's Compensation 1,069.00 1,069.29 (.29)
Life Insurance 375.00 401.55 (26.55)
Retirement 7.346.00 5.746.03 1,599.97
Total Personal Services $189,785.00 $184,058.36 S 5,726.64
See Notes to Financial Statements.
CLTY OF CAPE GIRARDFAU, MISSOORI SCHEDULE I
--- Page LO
CENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANCES IN FUND BALANCE -
BUDGF:T (CASN BASIS) AND ACTUAL
Year Ended .Tune 30, 1984
Variance -
Favorable
Budge[ Actual (Unfavorable)
Ceneral Opera[1ons:
Office Supplies $ 1,165.00 $ 805.16 $ 359.84 /
Postage 100.00 503.75 (403.75) �
Data Processing 3,932.00 3.738.00 194.00
Dry Coodc 2.900.00 2,088.05 811.95
Food Supplies 100.00 189.66 (89.60)
Vehicle Supplies and Maintenance 232,300.00 195,031.33 37,268.67
Motor Vehicle - Fuel 500.00 172.50 327.50
Equipmenc and Furniture Supplies 9,000.00 9,282.81 (282.81)
Health 6,000.00 5,739.02 260.98 , '
Chemicals 1,500.00 1.229.13 270.87
Suilding Supplies 100.00 67.05 32.95
Building Maineenance 6,000.00 5.396.58 603.42
Land Supplies 100.00 109.71 (9.71)
Land Maintenance 1,000.00 537.62 462.38
Training and Education 500.00 58.00 442.00
Books 100.00 243.28 (143.28)
Miscellaneous 2,900.00 2,752.99 147.01
Total Ceneral Operations $268,197.00 $227,944.64 S40,252.36
Contractual Services:
Radios $ 2,000.00 $ 264.00 $ 1,736.00
Vehicle Insurance 205.00 648.00 (443.00)
Travel Fxpense 3,200.00 3,198.42 1.58
Publicaeions/Memberships 100.00 -0- 100.00
Equipmen[ Ren[als 4,000.00 3,747.45 252.55
Equipment Maintenance 5,000.00 4,053.19 946.81
Dry Goods Rental 400.00 417.79 (17.79)
Building Maintenance 7,800.00 8,261.30 (461.30)
Vehicle 95,000.00 94,702.14 297.86
Miscellaneous 250.00 19.35 230.65
Total Contractual Services 5117,955.00 $115,311.64 S 2,643.36
Miscellaneous Expenses:
Licenses S 200.00 $ 80.00 $ 120.00
Adveztisements 500.00 245.87 251.13
Tota1 Miscellar.eous Expenses $ 700.00 $ 328.87 S 371.13
Capital Improvemen[s:
Equipment $ 37,500.00 $ 36,923.59 S 5�6.41
Equipmen[ Overhauls 55.000.00 55,392.56 (392.56)
Furniture -0-. 514.80 (514.80)
Total Capital Improvements $ 92.500.00 S 92.830.95 S �330.95)
Total Public Works, Fleet Managemen[ $669,137.00 $620,474.46 $48,662.54
Englneezing: -
Personal Services:
Salaries $239,714.00 $240,G02.78 $ (688.78)
Salaries/Part-time 13.000.00 12,908.14 91.86
Salaries/Overtime 350.00 356.17 (6.17)
FICA 18,L12.00 17,J82.85 729.15
Blue Cross 8 Blue Shield 17.546.00 16,467.36 1,078.64
Workmen's CoRpensation 8,529.00 8,529.06 (.06)
Life Insurance 500.00 496.05 3.95
Rettrement 12,244.00 12,317.51 (73.S1)
To[al Personal Services 5309,995.00 SS08,859.92 $ L,135.08
See Notes to Financial gtatements.
CITY OF CAPE CI[LIRDEAG, MISSOURI SCHEDULE 1
Page 11
CENER.�L Fl.^ID
ST�TE�tE�T OF REVENUES COLCECTED, IXPE:IDITURES PAID,
A,YD CHANGES IN FUND BALANCE -
BUDCET (CASH BASIS) AND ACTUAL
Year Ended June 30. 1984
Variance -
Favorable
Budget Actual (Unfavorable)
General Operations:
Office Supplies $ 2.600.00 $ 2,564.45 $ 35.55 %�
Daca Processing 2,L10.00 2.005.00 105.00 �'
Dry Goods 1,500.00 1,246.13 253.87
Food Supplies 50.00 21.03 28.97
Equipment & Furniture Supplies 200.00 88.ti5 111.35
Training and Educational 400.00 350.00 50.00
Books 500.00 485.85 14.15
Miscellaneous 100.00 60.90 39.10
Total Ceneral Operations $ 7,460.00 $ 6,822.01 $ 637.99
Contractual Services:
Telephone $ 2,620.00 $ 2,539.27 $ 80.73
Vehicle Insurance 5,400.00 4,499.00 901.00
Travel Expense 2,800.00 2,782.87 17.13
Publications/Kemberships 935.00 935.00 -0-
Equipment Maintenance 700.00 577.81 122.19
Furniture Maintenance 25.00 8.67 16.33
Miscellaneous 100.00 -0-. 100.00
Total Contractual Services $ 12.580.00 $ 11,342.62 $ 1,237.38
Miscellaneous Expenses:
Refunds $ 200.00 $ -0- $ 200.00
Licenses ' 25.00 -0- 25.00
Miscellaneous 25.00 -0-. 25.00
Tocal Miscellaneous E:cpenses $ 250.00 $ -0-. $ 250.00
Capital Improvements:
Equipment $ 500.00 $ 146.92 $ 353.08
Motor Vehicles 10,466.00 10,465.69 .31
Furniture 645.00 636.95 8.05
Total Capital Improvements $ 11,611.00 $ 11,249.56 $ 361.44
Total Engineering $ 341,896.00 $ 338,274.11 S 3.621.89
Total Highaays and Streets $1.748,031.00 $1,686,495.54 $61,535.46 "
Sanitation:
Public Works, waste Disposal
Residential:
Personal Services:
Salaries $ 181,870.00 $ 181,186.89 $ 683.11
Salaries/Par[-time 27,626.00 2G,878.54 2,747.46
Salaries/Overtime 4,080.00 4,729.55 (649.55)
FICA 14,951.00 14,459.52 491.48
Blue Cross 6 Blue Shield 21,197.00 20,915.11 281.89
Unemployment Insurance 3,245.00 2,743.59 501.41
Workmen's Compensation 11,794.00 11,793.35 .65
Life Insurance 550.00 577.05 (27.05)
Retirement 9,484.00 8.321.50 1,162.50
Total Personal Services $ 274,797.00 $ 269,b05.10 $ 5,191.90
General Operations:
Dry Coods $ 4,875.00 $ 4,875.00 S -0-
Motor Vehicle - Fuel 56,250.00 53,801.00 2.449.00
Equipment 8 Furniture
SuppLies 800.00 7R1.91 18.09
To[al General Operations $ 61,925.00 $ 59,457.91 $ 2,467.09
.
CITY OF CAPE GIRARDFAU, HISSOURI SCHEDL'LE L
Page l2
CENERAL FUND
STATEM@NT OF REVENUES COLLECTED, IXPENDITL'RFS PAID,
M'D CHANCES IN FtiRD BALANCE -
BUDCET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1984
Variance -
Favorable
Budget Actual (Qnfavorable)
Miscellaneous Expenses: _.
Hiscellaneous $ 100.00 $ 33.34 $ 66.66
Capi[al Improvements: j�
Equipment $ 1,620.00 $ 810.00 $ 810.00
Motor Vehicles 47,104.00 47,104.00 -0-. �
Total C.apieal Improvements S 48,724.00 $ 47,914.00 $ 810.00
Total Public works, Waste
Disposal Residencial ;385,546.00 $377,OL0.35 $ 8,535.65
Public Works, Waste Disposal
Commercial:
Personal Services: �'`
Salaries $ 66,528.00 $ 66,547.78 $ (19.78)
Salaries/Overtime 2,652.00 3,161.70 (515.70)
FICA 4,843.00 4,783.75 59.25
Blue Cross & Blue Shield 5,685.00 4,704.96 980.04
Workmen's Compensation 4,206.00 4,205.86 .14
Life Insurance 172.00 145.05 26.95
Retirement 3.529.00 3.4�1.03 57.97
Total Personal Services $ 87.615.00 $ 87,026.13 S 588.87
General Operations:
Dry Coods $ 500.00 $ 500.00 $ -0-
Equipment and Furniture Supplies 658.00 657.25 .75
Total General Operations $ 1,158.00 S 1,157.25 S .75
Contractual Services:
Equipment Haintenance $ 1.000.00 S 908.81 $ 91.19
Miscellaneous Expenses:
Refunds $ 700.00 $ 577.50 $ 122.50
Capital ImprovemenCs:
Equipment $ 9,500.00 $ 9,497.00 $ 3.00
Total Public Works, Waste Disposal
Commercial $ 99,973.00 $ 99,166.69 S 806.31
Public Works, Landfill:
Personal Services: -"' "-�"
Salaries $ 45,752.00 $ 45>821.62 $ (69.62)
Salaries/Part-time 2,520.00 1,953.00 567.00
Salaries/Overtime 7,327.00 8,043.57 (716.57)
FICA 3.892.00 3.818.20 73.80
Blue Cross 6 Blue Shield 3,623.00 3,528.72 294.28
Workmen's Compensation 3,964.00 3,963.88 .12
Life Insurance 109.00 109.05 (.OS)
Retirement 2,708.00 2,789.75 (81.75)
Total Personal Services $ 70,095.00 $ 70,027.79 $ 67.21
General Operations: <
Vehicles Supplies and Maintenance $ -0- $ 958 J 9 $ (958.79)
Equipment and Furniture Supplies 316.00 83.30 232.70
Chemicals 480.00 240.00 240.00
Land Supplies 835.00 834,13 .87
Total General Operations $ 1,631.00 $ 2,I16.22 $ (485.22)
Contractual Services:
Telephone $ 450.00 $ )54.17 $ 95.83
Building and Contents Insurance 111.00 111.00 -0-
Equipment Rentals 68,500.00 50,560.10 17,939.90
F.quipment M.ain[enance 2,000.00 1,i54.18 245.82
Miscellaneous 1�,500.00 12,148.37 1,351.63
Total Contractual Services S 84,561.00 S 64,927.82 $19,633.18
.
CITY OF CAPE CIRARDEAU, MISSOURI SCHEUUCG 1
Page l3
GENERAL FUND
STATEMENT OF AEVENUES COLLECTED, E7(PENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDCET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1984
Vatiance - ' �
Favorable %
Budget Actual (Unfavorable)
Capi[al Improvements: ��
Land $ 52,340.00 S 43,821.50 S 8.518.50
Equipr,.ent Ovezhauls 8 Repairs R,000.00 3,730.00 4,270.00
Total Capital Improvements $ 60,340.00 $ 47,551.50 $12,788.50
Total Public Works, Landfill $216.627.00 5184,623.33 $32,003.67
Public Works, Waste Disposal
Supervision: �� � . � � �� � � � . � � �
Personal Services:
Salaries $ 32.981.00 $ 32,980.38 S .62
FICA 2,309.00 2.259.24 49.76
Slue Cross 6 Blue Shield 2,549.00 2.352.48 196.52
Workmen's Compensation 1,506.00 1,504.60 1.40
Life Insurance 74.00 73.05 .95
Retirement 1,683.00 1,651.65 31.35
Total Personal Services $ 41,102.00 $ 40,821.40 $ 280.60
General Operations:
Office Supplies $ 2.000.00 $ 1,601.48 $ 398.52
Postage 600.00 540.00 60.00
Data Processing 4,113.00 3,911.00 202.00
Dry Goods 125.00 125.00 -0-.
Total General Operations $ 6,838.00 $ 6,177.48 $ 660.52
Contractual Services:
Telephone $ 1,400.00 $ 1,406.07 $ (6.07)
Radio Equipment 1,469.00 1,356.00 113.00
Vehicle Insurance 10,677.00 11,123.00 (446.00)
Travel Expense 500.00 151.98 348.02
Equipment Rentals 1,400.00 1,400.56 (.56)
Equipment Maintenance 800.00 736.66 63.34
Miscellaneous 701.00 700.30 .70
Total Contractual Services $ 16,947.00 S 16,874.57 S J2.43
Total Public Works, Waste Disposal
Supervision S 64,887.00 S 63,873.45 S 1.013.55
Total Sanitation $767,033.00 $724,673.82 $42,359.18
Health:
CemeCery:
Personal Services:
Salaries $ 26,785.00 $ 26,843.72 $ (SS J 2) _ �
Salaries/Part-time 19,892.00 13,386.31 6,505.69
FICA 3,268.00 2,530.64 737.36
Blue Cross d Blue Shield 2,353.00 2,205.46 147.54
Unemployment Insurance 1,064.00 863.28 200.72
Workmen's CoRpensation 780.00 780.44 (.44)
Life Insurance 36.00 27.00 9.00
Retirement 1,367.00 1,099.99 267.01
To[al Personal Services $ 55,545.00 $ 47,736.84 S 7,808.16
See Notes to Financia] S[atements.
CI'CY OF CAPE CIR�RDEAU, MISSOURI SCHEDULE 1
Page 14
GENERAL. FUND
STATE.kENT OF REVENUES COLLECTED, EXPENDITURES PAID,
ANID CHANCFS IN FUND BALANCE -
BUDCET (CASH BASIS) AND ACTUAL
Year Ended June 30. 1984
Variance -
Favorable j�
Budge[ Actual (Unfavorable)
General Operations: �
Data Processing $ 377.00 $ 359.00 $ 18.00
Dry Coods 250.00 250.00 -0-
Vehicle Supplies and Maintenance 50.00 1.00 49.00
Equipmen[ & Furnitute Supplies 340.00 340.79 (J 9)
Fue1 Supplies 1,220.00 672.43 547.57
Building Supplies 50.00 23.28 26.72 , '
Building Yaintenance 75.00 95.25 (20.25)
Land Maintenance -0-. 70.58 (70.58)
Tocal Ceneral Operations S 2.3b2.00 S 1,812.33 S 549.67
Contractual Services:
Utilities - General $ 350.00 $ 308.52 $ 41.48
Miscellaneous Z50.00 54.08 195.92
Total Contractual Services $ 600.00 $ 362.60 $ 237.40
Capital Improvements:
Equipmenc $ 2,074.00 $ 1,750.55 $ 323.45
Total Health $ 60.581.00 $ 51,662.32 S 8.918.68
Culture and Recreation:
Band:
Personal Services:
Salaries/Seasonal $ 11,800.00 $ 10,357.66 $ 1,442.34
Workmen's Compensation 81.00 80.82 .18
Total Personal Services $ 11,881.00 $ 10,438.48 $ 1,442.52
General Operations:
Data Yrocessing $ 83.00 $ 80.22 $ 2.78
Equipment & Furniture Supplies 350.00 200.00 150.00
Health 100.00 3.36 96.64 _.----""' '-"
Total General Operations $ 533.00 $ 283.58 5 249.42
Concractual Services:
Equipment Maintenance $ 200.00 5 78.75 $ 121.25
Building Maintenance 700.00 -0-. 700.00
Total Contractual Services $ 900.00 S 78.75 S 821.25
Total Band S 13,3I4.00 $ 10,800.81 S 2,513.19
Parks and Recreation, Parks:
Personal Services:
Salaries $160,900.00 5160,761.38 S 138.62
Salaries/Parc-time 87,702.00 73,766.90 13,935.10 _
Salaries/Overtime 2,750.00 1,795.11 954.89
FICA 17,595.00 16,152.06 1,442.94
Blue Cross 8 Blue Shield 14,802.00 13,428.74 1,373.26
Unemployment Insurance 4,201.00 4,046.28 154.72
Workmen's Compensation 1,997.00 1.996.48 .52
Life Insurance 162.00 432.00 (270.00)
Retirement 8,347.00 7,644.06 702.94
Total Personal Services S298,456.00 $280,023.O1 518,432.99
See No[es to Financial Sta[ements.
CITY OF CAPE CIRARDEAU, MISSOURI SCH mULE 1
Page 15
CENERAL FUND
STATEMENT OF REVENUES COLLECTED, DCPENDITURES PAID,
AIdD CNANCES IN FUAD BALANCE -
BUDGET (CASH BASIS) AI:D ACTUAL
Year Ended June 30. 1984 _
Variance - %�
Favorable
Budget Actual (Unfavorable) �
Ceneral Opera[ior.s:
Office Supplies $ 1,100.00 $ 842.26 $ 257.74
Postage 25.00 2.61 22.39
Data Processing 2,933.00 2,789.18 143.82
Dry Coods 1,650.00 1,516.95 133.05
Food Supplies 650.00 565.68 84.32 -
Vehicle Supplies d Main[enance 50.00 30.77 19.23
Motor Vehicle Fuel 12,000.00 10,330.35 1,669.65
Equipment 8 Furniture Supplies 18,000.00 17,552.76 447.24
Health 4,500.00 4,686.18 (186.18)
Building Supplies 1,150.00 688.02 461.98
Building Maintenance 4,000.00 3,719.35 280.65
Land Supplies 8,000.00 8.286.16 (286.16)
Land Maintenance 4,300.00 5,241.06 (941.06)
Books 90.00 86.25 3.75
Miscellaneous 1,000.00 811.46 188.54
Total General Operations $ 59,44&.00 S S1,L49.04 $ 2,298.96
Contractual Services:
Telephone $ 2,900.00 $ 2,920.06 $ (20.06)
Radio Equipment 1,173.00 1,164.00 9.00
Vehicle Insurance 5,000.00 3,846.00 1,154.00
Building 8 Contents Insurance 2,500.00 2,481.00 19.00
Travel Expense 1,155.00 1,155.00 -0-
Publications/Memberships 325.00 295.00 30.00
Utilities - General 35.000.00 25,070.85 9,929.15
Equipment Rentals 9,500.00 4,848.02 4,651.98
Equipmen[ Maintenance 1,725.00 1,232.55 492.45
Dry Goods - Rental 175.00 ll 3.20 1.80 � �
Building Main[enance 5,500.00 2,595.06 2,904.94
Land Maintenance 2,000.00 565.49 1,434.51
Miscellaneous 3,500.00 2,377.15 1,122.85
Total Contractual Services S 70.453.00 S 48,723.38 521,729.62
Miscellaneous Expenses:
Refunds $ 1,000.00 S 785.00 $ 215.00
Licenses 35.00 21.50 13.50
Total Miscellaneous Expenses $ I.035.00 $ 806.50 $ 228.50
Capital Improvements:
Motor vehicles $ 19,781.00 $ 19,781.00 S -0-. _ _
Total Parks and Recrea[ion, Parks $449,173.00 S406.482.93 $42,690.07
Parks and Recreacion, Capaha Pool:
Personal Services:
Salaries/Seasonal $ 31,526.00 $ 25.241.32 $ 6,264.68
FICA 2,544.00 2,103.60 440.40
Workmen's Compensation 688.00 687.58 .42
Total Personal Services $ 34,758.00 $ 28,032.50 S 6,725.50
See No[es [o Financial Statemen[s.
CI1Y OF CAPE CLRARDEAC, MISS(lI1RI SCHEDULE 1
Page 16
GENF,RAL FUND
ST�TE`tEti'L OF REVEW ES COLLECTED IXPEhPITURES PAID,
AND CHANCES IN FUND BALANCE -
BUDCET (CASH BASIS) AND ACTUAL
Year Ended June �0, 1984
Variance -
Favorable
Budget Actual (Unfavorable)
Ceneral Opera[ions: - - � - .
Office Supplles $ 288.00 $ 20.47 $ 267.53
Postage 36.00 15.61 20.39 %.
Data Processing 352.00 334.00 18.00 ��
Food for Resale 5,000.00 4,334.90 665.10
Equipment d Furniture Supplies 2.950.00 494.83 2,455.17
Health 500.00 96.01 403.99
Chemicals 3,000.00 2,215.15 784.85
Building Supplies 160.00 1.05 158.95 �
Building Maintenance 1,500.00 1,331.74 168.26
Miscellaneous 200.00 20.50 179.50 '
Total Ceneral Operations $13.986.00 S 8,864.26 S 5,121.74
Contraceual Services:
Telephone S 300.00 $ 306.48 $ (6.48)
Suilding & Contents Insurance 2,600.00 2,676.00 (76.00)
Equipment Rentals 50.00 -0- 50.00
Equipment Maintenance 1,528.00 505.21 1,022.79
Building Maincenance I,000.00 149.66 850.34
Miscellaneous 3,500.00 5,081.05 (1,581.05)
Total Contractual Services $ 8,478.00 $ 8,718.40 $ 259.60
Capital Improvements:
Equipment S 9,000.00 S 5,916.61 $ 3.083.39
Total Parks and Recreation, Capaha Pool $66,722.00 $51,531.77 515,190.23
Yarks and Recreation, Recreation:
Personal Services:
Salaries 511,880.00 $11,879.91 $ .09
Salaries/Part-time 28,007.00 27,220.78 )86.22
FICA 2,793.00 2,650.00 143.00
Blue Cross and Blue Shield 1,233.00 1,176.24 56.76
Unemployment Insurance 150.00 102.09 47.91
Workmen's Compensation 268.00 267.09 .91
Life Insurance 10.00 37.05 (27.05)
Retirement 606.00 605.05 .95 -� � l
Total Personal Services 544,947.00 $43,938.21 $ 1,008.79
General Operations:
Office Supplies S 350.00 $ 200.95 $ 149.05
Postage 10.00 1.59 8.41
Da[a Processing 787.00 334.00 453.00
Drv Coods 195.00 195.00 -0-
Resale 700.00 654.72 45.28
Food Supplies 95.00 94.79 .21
Equipment and Furniture 4,000.00 3,733.22 266.78
Health 100.00 92.65 7.35 " ,. _
Books 40.00 36.90 3.10
Miscellaneous 600.00 549.6L 50.39
Total General Operations $ 6,871.00 $ 5.893.43 $ 983.57
Contractual Services:
Telephone S 350.00 $ 345.78 $ 4.22
Travel Expense 730.00 727.31 2.69
Publications/Memberships 950.00 820.00 130.00
?liscellanecus 1,000.00 743.19 256.81
To[al Contractu�l Services $ ),030.00 5 2.616.28 $ 39�.72
Capital Improvements:
Equipment $ 800.00 S 499.90 S 300.10
Total Parks and Recreation, Recreation $SS.ti54.00 $52.967.82 $ 2.tiA6.18
.
CITY OF CAPE CIRARDF.AU, MISSOURI SCHFDULE l
Page l7
CENCRAL FUND
STATEMENT OF REVENUES COLLECTED, IXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1984
Variance -
Favorable _ .
Budget Actual (Unfavorable)
Parks and Recreation, Central Pool: /,
Personal Services: ��
Salazies/Part-eime S 54.864.00 $ 54,724.32 $ 139.68
FICA 3.841.00 3,317.11 52J.89
4:orknen's Compensation 1.390.00 1,389.68 .32
Total Personal Services S 60.095.00 $ 59.431.11 S 663.89
General Operations:
Office Supplies $ 525.00 $ 59.22 $ 465.78
Postage 100.00 105.02 (5.02) �'` ' .
Data Processing 787.00 748.00 39.00
Equipment & Furniture Supplies 1,800.00 2,746.14 (946.14)
Neaith 900.00 302.65 597.35
Chemicals 10.400.00 6,030.85 4,369.15
Building Supplies 870.00 273.51 596.49
Building Maincenance 1,336.00 313.91 1,022.09
Training and Education 200.00 144.00 56.00
Miscellaneous 150.00 .83 149.17
Total Ceneral Operations S 17,068.00 S 10,724.13 S 6,343.87
Conerac[ual Services:
Telephone $ 364,00 $ 374.77 $ (10.77)
Building & Contents Insurance 7,329.00 7,200.33 128.67
Travel Expense 700.00 523.00 177.00
Utilities - General 57,000.00 53,376.22 3,623.78
Equipment Maintenance 900.00 789.91 110.09
Building Maintenance 9,000.00 9,677.82 C677.82)
Miscellaneous 500.00 412.35 87.65
Total Concractual Services S 75,793.00 $ 72.354.40 S 3,438.60
Miscellaneous Expenses:
Refunds S 50.00 $ 21.00 $ 29.00
Total Yarks and Recreation,
Central Pool $ 153,006.00 $ 142,530.64 $ 10,475.36
To[al Culture and Recreation $ 737,869.00 $ 664,313.97 S 73.555.03
TOTAL EXPENDITURES PAID $ 7.654,836.00 $7,380,147.64 $274,688.36
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED 04ER E{PENDITURES PAID S(1,028,439.00) $ (673.611.42) $354,827.58
OTHflt FINANCIrG SOURCES:
Operating Transfers In $ 994,792.00 $ 994,792.00 $ -0-. : _ .
EXCESS OF REVETUES COLLECTID AND
OTHER FINANCING SOURCES OVER
EXPE�IDITURES PAID S (33,647.00) $ 321.180.58 5354,827.58
FUND BALANCE AT BEGINNING OF YEAR 725.558.61 725,558.61 -0-.
FU1vD BALANCE AT E`!,D OF YF.AR $ 691.9ll.61 51.046.739.19 �,}54,827.SS
See �otes to Financial Sta[ements.
SCHEDULE 2 CITY OF CAPE CIRARDEAU, MISSOURI
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES COLLECTm.
EXPENDITURES PAID, AND CHANCES IN FUND BALANCES /�
_ %
Year Ended June 30, 1984
Wi[h Comparative Totals for Year Ended June 30, 1983
Motel '
Health Fuel Mausoleum '
REVENUES COLLECTID:
Taxes and Special Assessments $ 67,977.70 S $
Licenses and Permits
Use of Money and Property 2,998.63 73,876.27 2.067.37
Fees and Service Charges 210.99 10.517.36 10,000.00
Revenue from Other Agencies 463.J06.08
TOTAL REVENUES COLLECTED $ 71,187.32 S 547,699.71 512.067.31
E:�EI��ITURES PAID:
General Government $ $ $
Highvays and Stree[s 237,261.74
Health 88.734.23 213.00
TOTAL EXPENDITURES PAID $ 88,734.23 $ 237,261.74 $ 213.00
EXCESS (DEFICIENCY) OF REVENUES
COLLECTID OVER E�(PENDITURES
PAID S(17,546.91) $ 310,431.97 511,854.37
OTH�t FINANCING USES: •
Operating Transfers Out �539.131.00)
EXCESS (DEFICIENCY) CF REVEKL'ES
COLLECTED AND OTHER FINANCI�C
SOURCES OVfR E:CPENDINRES PAID
AND OTHER USES $(17,546.91) $(228.693.03) $1L,854.37
FL'ND BALA.�CES AT BEGINNING OF
ygpR 40,802.58 854,9L6.58 20,70t.69
FUND flALANCES AT FND OF YEAR S 23.255.67 S 626.223.55 S32.556.06
See No[es to Financial Statemen[s.
CITY OF CAPE GIRAP.DEAU, MISSOURI SCHEDULE 2
SPECIAL REVFNUE FUNDS
CO[�BININC STATEMENT OF REVENUES COLLECTED,
EXPENDITURES PAID, M'D CHANCES IN FUI�'D BALANCES ��
_ /,
Year Ended June 30, 1984
Wich Comparative To[als for Year Ended June 30, 1983
Federal
Hotel/Motel/ Shared Totals
Rescaurant Revenue 1984 1983 �
$ $ $ 67,977.70 $ 65,185.14
166,082.53
166,082.53 33,504.97 113,712.24 102.413.27
1,265.00 20,728.35 104.15
610,538.00 1,073,844.08 1,111.069.19
$167,347.53 $ 644,042.97 5 1,442,344.90 51,278,772.35
$ 4,452.30 $ 1,195.00 S 5,647.30 $ 44,981.40
237,261.74 204,817.57
88,9G7.23 65,683.14
S 4,4i2.30 $ 1,195.00 $ 331,856.27 $ 315,482.11
$162,895.23 $ 642,847.97 S 1,110,488.63 S 963,290.24
(604,370.00) (1,143.501.00) (574,118.97) -- ""� �
$162,895.23 S 38.477.97 $ (33,012.37) $ 389,171.27
-0-. 79,205.53 995,626.38 606,455.11
S162.895.23 S 117.683.50 S 962.614.01 S 995.626.38 �
See Notes to Financial Sta[ements.
CITY OF CAPE CIRARDEAU, MISSOURI SCHIDULE 3
Page 1
PUBLIC HEALTH SPECIAL REVFI�IUE FUND
STATEMEKT OF REVENUES COLLECTED, IXPENDITURES PAID, MD
CliANCES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1984
With Comparative Actual Amounts for Year Ended June 30, 1983 %�
�
1984
Variance -
Favorable 1983
Budgec Ac[ual (Unfavorable) Actual
REVENUES COLLF.CTE'D:
Taxes and Special Assessments:
Property Tax Receipts $56,100.00 $56,142.73 $ 42•73 $54,448.29
Merchant and Manufacturing
Taxes 6,950.00 6,986.92 36.92 6.342.39
Railroad and Utility Tax 2,661.00 2,661.62 .62 2,667.18
Delinquent Taxes 1,942.00 2,186.43 244.43 1,727.28
Total Taxes and Special
Assessments 567,653.00 567,977.70 $ 324.70 $65,185.14
Use of Money and Propercy:
Interest on Investment $ 2,900.00 $ 2,606.97 S (293.03) $ 3,664.98
Weekend Investment 370.00 391.66 21.66 187.34
Total Use of Money and Propertp S 3.270.00 S 2,998.63 S (271.37) S 3.852.32
Fees and Service Charges:
Miscellaneous $ 185.00 $ 210.99 5 25.99 $ 1C4.75
TOTAL REVENUES COLLECTED $71,108.00 $71,187.32 S 79.32 $69,142.21
EXPENDITURES PAID:
Nealth:
Personal Services:
Salaries $49,933.00 $49,141.80 $ 791.20 536,756.00
Salaries/Part-Time 4,820.00 2,066.34 2,753.66 7,500.22
_.....__.._.
Salaries/Overtime -0- 346.08 (346.08) 181.13 "
FICA 3,833.00 3.530.40 302.60 2,977.27
Blue Cross and Blue Shicld 2,843.00 2,352.G8 490.52 1,822.92
Workmen's Compensation 2,819.00 2,818.59 .41 761.73
Life Insurance 172.00 109.05 62.95 -0-
Retirement 2.547.00 2,249.18 297.R2 1,902.24
Total Personal Services 566,967.00 $62,b13.92 $4,353.08 $S1,901.51
Ceneral Operations:
Office Supplies $ 766.00 S 733.48 $ 32.52 $ 332.59
Data Processing 547.00 521.00 26.00 -0-
Dry Goods 1,390.00 1,389.48 .52 345.41
Health 230.00 227.20 2.80 -0-
Books 65.00 65.00 -0- 155.00
Miscellaneous 125.00 124.13 .87 97.54
Total General Operations $ 3.123.00 $ 3,060.29 $ 62.71 $ 930.54
See Notes to Financial Statements.
CITY OF CAPE GZRARDEAU, HISSOURI SCHEDULE 3
Page 2 : _. . . .
PllBLIC HEALTN SPECIAL REVfNUE FUND
%�
STATEMENT OF REVENUES COLLECTED, IXPIIv'DITURES PAID AND �
CHANCES IN FUfID AALANCE - BUDGEf (CASH BASIS) AND ACTUAL
Year Ended June 30, 1984
With Comparative AcCual Amounts for Year Ended June 30, 1983
1984
Variance -
Favorable 1983
Budgec Act�al (Unfavorable) Actual
Contractual Services:
Vehicle Insurance $ 1,300.00 $ 1,034.00 $ 266.00 $ 980.00
Travel Expense 425.00 422.82 2.18 76.33
Publications/Memberships 55.00 50.00 5.00 -0-
Utilities - General 100.00 100.08 (.08) 96.39
Equipment Maintenance 100.00 200.00 (100.00) 109.75
Building Main[enance -0- -0- -0- 12.76
Vehicles ltaincenance 70.00 63.00 7.00 121.25
Miscellaneous 10,000.00 9,644.61 355.39 5.000.00
Total Contractual Services S 12.050.00 5 11,514.51 S 535.49 $ 6,396.48
Miscellaneous Expenses:
Condemnation Charges S 250.00 $ 220.00 $ 30.00 $ 269.00
Advertisement 100.00 83.82 16.18 -0-
Miscellaneous -0-. -0-. -0-. 122.62
Total Miscellaneous Expenses $ 350.00 S 303.82 S 46.18 $ 391.62
Capital Improvemencs:
Equipment $ 776.00 $ 776.00 $ -0- $ -0-
Mo[or Vehicles 10,466.00 10,465.69 .31 5,900.00
_._.....__..
Total Capital Improvements $ 11,242.00 $ 11,241.69 S .31 $ 5,900.00 "`��
TOTAL. E?CPENDITURES PAID $ 93.732.00 S 88,734.23 $4,997.77 565,520.15
E:CCESS (DEFICIErCY) OF REVENUES
COLLECTED Ol'ER ECPE*IDITURES PAID $(22.624.00) $(17,546.91) $5,077.09 $ 3,622.06
FUND BALANCE AT BEGINNING OF YEAR 40.802.58 40.802.58 -0-. 37,180.52
FUND BALANCE AT FND OF YEAR S 18.178.58 �23.255.67 $5.077.09 S40.802.58
See Notes to Financial Statemencs.
CITY OF CAPE CLRARDE�U, MISSOURI SCHEDULE 4
MOTOR FL'F.L TAX SPECIAI. REV6TIUE FUND
ST.�TeMENT OF RPVENUES COLLECTED, E7(PENDITURES PAID, AND
CF�,INGES IN FUND BALANCE - BUDCh'f (CASN BASIS) AND ACTUAL
Year Ended June 30, 1984
Wi[h Comparative Actual Amounts for Year Ended June 30, 1983
1984
Variance -
Favorable 1983
Budget Actual (Unfavorable) Actual /
REVEvliES COLLECTID: ,
Use oi Money and P:operty:
Intecest on Invesements S e0,881.00 $ 65,765.19 $ 4,884.19 S 70,211.Sti
Weekend Investmen[s 8,400.00 8,111.08 (288•92) 2,678.88
Total Use of Money and
Property $ 69.281.00 $ 73.Bi6.27 $ 4,595.27 S 72.890.74
Fees and Services Charges:
Miscellaneous S 2.588.00 $ 10,517.36 $ 7.929.36 $ -0-.
Revenues from OtF.er
Agencies:
State - Motor Fuel $ 325,000.00 $ 34fi,659.99 S 21,659.99 $283>258.45
Scate - Amendment II 106,026.00 116,646.09 10,620.09 69,821.42
State - F.A.U. -0-. -0-. -0-. 116,485.32
Tocal Revenues from Ocher
Agencies $ 431,026.00 S 463,306.08 $ 32,280.08 $469.565.19
TOTAL REVENUES COLLECTED $ 502.895.00 $ 547,699.71 $ 44,804.71 $542,455.93
E�ENDITURES YAID:
Highvays and Screets:
Capital Improvements:
Cape Rock Drive $ -0- $ -0- S -0- $ 63.43
Bloomfield - Silver
Springs 69.796.00 69,796.00 -0- 22,169.26
Traffic Safety 4,656.00 4,656.02 �•oZ) -0-
Various 25,000.00 I15.50 24,884.50 24,510.4J
Streec Maintenance 160,000.00 162,694.22 (2.694.22) 158,074.41
TOTAL E(PEWITL'RES PAID $ 259,452.00 S 237,261.74 $ 22,190.26 $204,817.57
EXCESS OF REVE]UE COLLECTED
OVER ECPGNDLNRES PAID $ 243.443.00 $ 310,437.97 $ 66,994.97 5337.638.36
OTH IIt FINANCING USES:
Operating Transfers Out:
Special Assessments Fnnd $ (23,412.00) $ (58,679.00) $(35,267.00) $ -0-
Capical Improvements Fund (35,267.00) -0- 35,267.00 -0-
General Fund (480,452.00) (480,452.00) -0-. -0-.
TOTAL OTHIIt FINANCING USES $(539,131.00) $(539,131.00) $ -0-. $ -0-. _
E:CCESS (DEFICIENCY) OF
REVENUES COLLECTm OVER
EXPIIrDITURES PAID AND OTHER
USES 5�295,688.00) $(228,693.03) S 66,994.97 $337,638.36
FUI�'D BALANCE AT BEGINNING OF
YEAR 854,9L6.58 854,916.58 ' -0-. 517,275.22
FUVL` EALANCE AT i•S:D OF YHAR $ 559.22A_58 $ 62F.223.55 S ob.Q94.97 5854,916.58
CITY OF CAPE CIRARDEAU, MISSOURI SCHEDULE S
MAUSOLEUM SPECIAL REVENUE FUND : .
STATF?tENT OF REVENUES COLLECTED, E7CPENDITURES PAID, AND /'
CHANGES IN FUND BALANCE - BUDCES (CASH BASIS) ANI) ACfUAL �
Year Ended June 30, 1984
With Comparative Actual Amounes for Year Ended June 30, 1983
1984 '
Variance -
Favorable 1983
Budget Actual (Unfavorable) Actual
REVENUES COLLECTED:
Use of Money and Property:
Interest on Investments S 2.600.00 $ 1,887.58 $(712.42) $ 2,106.18
Weekend Investment -0-. 179.79 179.79 88.51
Total Use of Money and
Proper[y $ 2,600.00 $ 2,067.37 5�532.63) S 2.194.69
FEES M'D SERVICE CFiARGES:
Miscellaneous $10,000.00 $10,000.00 $ -0-. S -0-.
TOTAL REVENUES COLLECTED $12,600.00 $12,067.37 $�532.63) S 2.194.69
E:�INDITURES PAID:
Y.ealth:
Contractual Services:
Liability Insurance $ -0- S -0- $ -0- S 54.33
Building and Contents .
Insurance 163.00 163.00 -0- 108.60
� ....__-.........--..
Building Maintenance 500.00 50.00 450.00 -0-.
TOT�1I. ECPENDITLiRES PATD $ 663.00 $ 213.00 $ 450.00 $ 162.99
E:(CESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDINRES PAID $L1,937.00 $11,854.37 S (82.b3) S 2,031.70
FUND BALANCE AT BEGINNIYG OF YEAR 20,701.69 20,701.69 -0-. 18.669.99
FUNn BALANCE AT EIaD oF YEAR 532.638.69 S32.556.06 S (82.63) 520.701.69
See Notes to Financial Statemen[s.
CITY OF CAPE GIRARDEAU, MISSOURI SCHIDULE 6
%�
HOTEL/MOTEL/RESTAURANT SPECIAL REVfIiUE FUND �
ST2.TEPIENT OF REVErUES COLI.ECTED, EXPEhDiTtiP.ES PAID, AKD
CF44�CES IN FUD'C BALANCE - BUDGET (CASN EASIS) AFD ACTUAL
Year Ended June 30, 1984 '
With Comparative Actual Amounts for Year Ended June 30, 1983
1984
Variance - �
Favorable 1983
Budget Ac[ual (Unfavorable) Actual
REVENL'ES COLLECTID:
Licenses and Permits:
Notel/Motel/Restaurant $150,000.00 5166.0&2.53 $16.OR2.53 5=0-
Use of Money and Property:
Interest on Inves[ment $ -0- $ 1,056.15 $ 1,056.15 $-0-
ldeekend Invescment -0-. 208.85 208.85 -0-
Total Use of Money and Property $ -0-. $ 1,265.00 $ 1,265.00 $=0-
TOTAL REVEvUES COLLECTED 5150,OOO.CO $167,347.53 517.347.53 $-0-
E:�ENDITURES PAID:
General Government:
Contractual Services:
Miscel!aneous - Chamber $ 1R,750.00 $ 4,452.30 514,297.70 5-0-
E:CCESS OF REGENUES COLLF.CTED `
OVER ECPE:�DITliRES PAID $131,250.00 $162,895.23 $31,645.23 S-O-
FUND BALPHCE AT BEGIN�IING OF
YF4R -�-. -fl-. -0-• -�-
FUND BALANCE AT �D CF YEAR S131.250.00 S162.895.23 S31.645.23 S_0_
See Notes to Financial Statements.
CITY OF CAPE GIRARCE�U, MISSOURL SCHEDULE 7
FF.DERAL SNARF.D RF.VEPII'E SPF.CIAL REVEIL'E FIJND
STATEMENT UF REVENUES COLLECTED, ECPEtiDITCRES PALD, ?ND
CHA.4CF.S IN FL'KD BALANCE - BI�DCEC (CASH BASIS) �.YD �Cft1AL
Year Ended June 30, 1984
With Comparacive Actual Amounts for Year Ended June 30, 198J
1984
Variance -
Favorable 1983 . .
Budget Ac[ual (Unfavorable) Actual
REVENUES COLLECTID: �.
Use of Money and Property: �
lnterest on Investments $ 25,000.00 S 30,386.34 $ 5,386.34 $ 21,926.81
Feekend Ir.�estments 3,000.00 3,118.63 115.63 1,545.71
Total I`se of Money and
Property $ 28,000.00 $ 33.504.97 $ 5,504.97 $ 23.475.52
Revenues from Other
Agencies:
Federal Revenue Sharing $ 610,538.00 $ 610,538.00 $ -0-. $ 641,504.00 :
TOTAL REVENUES COLLECTED $ 638,538.00 $ 644,042.97 $ 5.504.97 $ 664,979.52
EXPENDITURES PAID:
General Covernment:
Contrac[ual Services:
Publication $ 100.00 S 195.00 $ (95.00) $ 64.71
Miscellaneous Expenses:
Audit 1,000.00 1,000.00 -0-. 1,000.00
Total General Governmenc $ 1.100.00 $ 1.195.00 $ (95.00) $ 1,064.71
Cul[ure and Recreation:
Capi[al Improvements:
Park Fquipment $ 19.207.00 $ -0- $19,207.00 $ -0-
Fountains - Capaha
Park -0- -0- -0- 8,897.72
Ball Park Ligh[s -0-. -0-. -0-. 35,018.97
Total Culture and
Recreaeion S 19,207.00 $ -0-. S19,207.00 S 43>916.69
TOTAI. EXPENDITL'RES PAID $ 20,307.00 $ 1,195.00 $19,112.00 $ 44,981.40
E%CESS (DEFICIENCY) OF
REVENUES COLLF.CTID OVER
EXPFNDITURES PAID $ 618,231.00 $ 642,847.97 $24,616.97 $ 619,998.12
OTHER FINANCING USES:
Operating Transfers Out:
Municipal Airport $ -0- $ -0- $ -0- $ (10.000.00)
Capital Improvemenes Fund (70.030.00) (70,030.00) -0- (100,000.00)
General Fund (514,340.00) (514,340.00) -0- (450,000.00)
Colf Course Fund (20.000.00) (20,000.00) -0-. -0-.
TOTAL OTHER FINANCINC USES $(604,370.00) S(604,370.00) $ -0-. $(560,000.00)
EXCESS (DEFICIENCY) OF
R6UFNUES COLLECTED OVER
EXPENDITURES PAID AND
017iER tiSES $ 13,861.00 $ 38,477.97 $24,616.97 $ 59,998.12
FL'RD BALANCE AT BEGiNNING
OF YF.AR 79,205.53 79,205.53 -0-. L9,207.41
FIJPID BALA�vCE AT F�:D CF YEAR S 93,Oh6.5� $ L17.693.50 524,6L6.97 S 79.205.53
.
CITY OF CAPE GIRARDEAU, HISSOURI SCHEDULE 8
1965 AIRPORT BOND - DEIIT SERVICE FUND
STATEMENT OF REVEN[JES COLLECTED, IXPENDITURES PAID, At�D
CHAACES IN FUIdD BALANCE - BUDGET �CASH BASIS) AND ACTUAL �.
_ /,
Year F.nded June 30, 1984
With Compara[ive Actual Amounts for Year Ended June 30, 1983
1984
Variance -
Favorable 1983 -
Budget Actual (Onfavorable) Accual
REVENUES COLLECTID:
Taxes and Special Assessments:
Property Tax Receipts $ 56,015.00 $ 56,399.33 S 384.33 S 54,663.00
t".erchant and Manufacturing
Tax 5,544.00 5,582.31 38.31 6,342.38
Delinquent Taxes 914.00 1,754.54 840.54 1,549.84
Railroad and Ucility Tax 2.661.00 2,661.70 .70 2.667.17
Total Taxes and Special
Assessments $ 65,134.00 $ 66,397.88 $1,263.88 S 65.222.39
Use of Money and Proper[y:
Interest of Investments $ 18,850.00 $ 19,059.98 $ 209.98 $ 26,219.61
Weekend Investments 275.00 1,037.51 762.51 420.69
Total L'se of Money and
Property 5 19,125.00 $ 20,097.49 $ 972.49 $ 26,640.30
TOTAL REVEI�L'ES COLLECTED $ 84,259.00 $ 86,495.37 $2,236.37 $ 91,862.69
E:CPENDISLRES PAID:
Debt Service:
Principal Retiremen[ $ 75,000.00 $ 75,000.00 S -0- $ 75,000.00 __.._._....__...
Interest and Fiscal Charges 8,453.00 8,452.53 .47 11,083.38
TOTAL EXPEIvDITliFES PA?D $ 83.453.00 $ 83,452.53 S .47 $ 86,083.38
EXCESS OF REVENUES COLLECTED
OVER D(PIIJDITSiFES PAID $ 806.00 $ 3,042.84 $2,236.84 $ 5,779.31
FLT'D BALMCE AT BEGINNING OF
y�R 215.013.53 215.013.53 -0-. 209.234.22
FUND BALANCE AT Q.D OF YEAR S215.819.53 S218.056.37 $2.236.84 S215.013.53
See hotes [o Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 9
Page 1
CAPITAL IMPROVEMENTS FUND - CAPITAL PROJECTS FUND .
STATEMENT OF REVENUES COLLECTED, F7(PENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDCE'L (CASH BASIS) A5D ACTUAL %.
-- /,
Year Ended June 30, 1984
With Comparative Actual lvr.ounts for Year Ended .Iur.e 30, 1983
1984
Variance -
Favorable 1983
Budget Actual (Unfavorable) Actual
REVENllES COLLECTID:
Taxes and Special
Assessments:
Interest - Street
Tax Bills $ -0- $ -0- $ -0- $ 3,682.01
Prior Assessments -0-. -0-. -0-. 10,262.65
Total Taxes and Special
Assessments S -0-. $ -0-. S -0-. S 13,944.66
L'se of Money and Property:
In[erest on Investments $ -0- $ -0- $ -0- S 1,951.79
Weekend Investmencs -0-. 19.15 19.15 238.34
Total Use of Money and
Property $ -0-. $ 19.15 $ 19.15 S 2,190.13
Revenues from Other
Agencies:
Federal Grants $123.031.00 $114,483.24 $ (8,547.76) $316.377.40
State Crants 50,000.00 -0- (50,000.00) 8,253.00
State - Block Grants 258,664.00 196,169.03 (62>494.97) 4,646.45
Local 15,000.00 16,191.39 1,191.39 -0-.
Total Revenues from Other
_.__...
Agencies $446,695.00 $326,843.66 $(119.851.34) $329,276.85 -
TOTAL REVENIIES COLLECTED $446,695.00 $326,862.81 $(119,832.19) $345,411.64
EXPENDITliRES PAID:
Capital Ptojec[s:
Ceneral Operations:
Office Supplies $ -0-. $ -0-. $ -0-. $ 804.73
Contractual:
Principal $ -0- $ -0- $ -0- $ 46,000.00
Interest -0-. -0-. -0-. 13,763.50
Total Contractual $ -0-. $ -0-. $ -0-. $ 59,763.50
See Notes to Financial Statements.
CITY OF CAPE CIRARDEAU, MISSOURI SCH2DCLE 9
— -- Page 2
CAPITAL IMPROVENENTS FUIvD - CAPITAL PROJECTS FUND
STATF2IF.NT OF REVENUES COLLECTEA, DCPFNDITURES PAID, AND
CHAIdGF.S IN FUt�'D BALANCE - BUDCEf (CASH BASIS) AND ACfUAL
Year Ended June 30, 1984
Nich Comparative Ac[ual Amouncs for Year Ended June 30, 1983 � . .
i
�
1984 ��
Variance -
Fa�•crable 1983
Buctge[ Actval (Unfavorable) Actual
Capital Outlay:
Red Star - Block Grant $ 113.00 $ 4,390.05 $ (4,277.05) $ -0-
Riverfront Park 111,062.00 111,306.41 (244.41) -0-
Treatmen[ Plant -0- -0- -0- 15,298.44
Nandicap Overlay -
Cpdz[e 13,584.00 13,914.75 �330.75) -0-
Groov/RWay/Term 76,748.00 76.748.10 (.10) 350,505.03
Airpor[ 220 -0- -0- -0- 4,121.32
South Cape - Block Grant 258,664.00 239.921.90 18,742.10 31.67
Taxi/RWY/HGR 31,854.00 31,870.85 (16.85) 63.50
Central Pool - Toilet
Comp. -0- -0- -0- 10,164.00
Missouri Avenue 21,673.00 21,673.12 (.12) 1.218.75
Walnut Streec -0- -0- -0- 346.50
Woodbine Place 6,772.00 6,722.01 49.99 346.50
Peach Tree Drive -0- 5,634.09 �5,634.09) 346.50
Bloomfield Road -0- -0- -0- 4,769.99
Commercial Street 6,822.00 6.822.23 (.23) 38,039.75
Total Capital Outlay $527,292.00 S 519,003.51 S 8,288.49 $ 425,251.95
TOTAL EXPENDINP.ES PAID $527.292.00 $ 519.003.51 $ 8.288.49 $ 485.820.18
EYCESS (DEFICIENCY) OF
REVET.UES COLLECTED OVER
EXPENDITURES PAID $(80,597.00) $(192,140.�0) $(111,543.70) $�140,408.54)
OTHIIt FINANCISG SOURCES:
Transfers In: �
Federal Shared Revenue $ 70.030.00 $ 70,030.00 $ -0- $ 100,OQ0.00
Motor Fuel Tax 35,267.00 35.267.00 -0-. -0-.
TOTAL OTHER FINANCINC SOURCES $105.297.00 $ 105,297.00 $ -0-. $ 100,000.00
EXCESS (DEFICIENCY) OF
REVENUE COLLECTED AA`D OTHER
FINANCING SOURCES OVER ` ` '
EXPFNDITURES PAID $ 24,700.00 $ (86,843.70) $(111,543.70) $ (40,408.54)
FUND BALMCE AT BEGINNING
OF YEAR (31,069.63) (31,069.63) -0-. 9,338.91
FUND BALANCF, AT tTD OF YEAFi S (6.369.63) S(117,9t3.33) S(111.543.70) S (31.069.63)
See Notes to Fin2ncial Statemen[s.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 10 �.
--- �
SPECIAI. ASSESSMENTS FUNDS
COhiBINING STATEMENT OF REVENtiES COLLECTED,
EXPENDITURES PAID M'D CHANGES IN FUND BALANCES
Year Ended June 30, 1984 �
With Comparative Totals for Year Ended June 30, 1983 "
Special Merchant Special
Tax/ Assessmen[s- Totals
Redevelopment Screets 1984 1983
REVENUES COLLECTID:
Taxes and Special Assessments 511,337.33 $107.175.39 $118,512.72 $-0-
Use of Money and Property 196.11 19,630.46 19,826.57 -0-
TOTAL REVE�`IUES COLLECTED $11,533.44 $126,805.85 $138,339.29 $-0-
EXPENDITURES PAID:
Capital Projects -0-. 130,000.00 130,000.00 -0-
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER IXPEADITURES PAID $11,533.44 $ (3,194.15) S 8,339.29 $-0-
OTHER FINAt:CIhG SOURCES:
Operating Transfers In -0-. 23.412.00 23.412.00 -0-
EACESS (DEFICIE`]CY) OF REVENUES -- -
COLLECTED AIGD OTHER SGG&CES OVF.R
EXPFI:DITURES PAID 511,533.44 $ 20,217.A5 $ 31,751.29 $-0-
FUND BALANCE AT BEGINtiItiG OF YEAR -0-. -0-. -0-. -0-
FIIr'D BALANCE AT II4D OF YEAR $11.533.44 S 20.217.85 $ 31.751.29 $_0_
See No[es to Financial Statements. -
/r
CITY OF CAPE CIRARDEAU, MISSOURI SCHIDULE I1 /
�
SPECIAL MERCHANT TA.'{/REDF.VELOPMENT
SPECIAL ASSL•SSMENTS FL�ND
STATEMENf OF REVENUES COLLECTID. EXPENDITURES PAID,
AND CHANCES IN FUND BALANCE - BUDGET (CASH flASIS) AND ACTUAL
Year Ended June 30, 1984
With Comparative Actual Amounts for Year Ended June 30, 1983
1984
Variance - -
Favorable 1983
Budget Actual (Unfavorable) Actual
REVENUES COLLECTm:
Special Assessmen[s:
Dovntocrn Redevelopment $11,018.00 $11,337.33 $ 319.33 5-0-
Use of Mone} and Property:
Interest on Investments $ -0- $ 169.68 S 169.68 $-0-
Weekend Investments -0-. 26.43 26.43 -0-
Total Use of Money and Property $ -0-. S 196.11 $ 196.11 $_0-
TOTAL REVENUES COLLECTED $11,018.00 $11,533.44 $ 515.44 $-0-
EXPENDITURES PAID:
Con[ractual Services:
Personnel Services 5,709.00 -0-. 5.7Q9.00 -0-
__._
EXCESS OF REVENUES COLLECTID OVER -
E:�INDITURES PAID $ 5,309.00 $11.533.44 $6,224.44 $-0-
FUr'D BALANCE AT BEGINNING OF YEAR -0-. -0-. -0-. -0-
FUND BALANCE AT E2�D OF YEAR S 5.309.00 511,533.44 �¢.224.44 $_0_
See Notes [o Financial Statements. ' .
.
CITY OF CAPE CIRARDEAU, MISSOURI SCHIDULE 12
SPECIAL ASSESSMENTS - STREETS _ . . , .
SPECIAL ASSESSMENTS FUND i�
/
STATEMENT OF REVENUES COLLECTID, EXPENDITURES PAID, ��
AND CHA�GES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1984
With Comparative Actual Amounts for Year Ended June 30, 1983
i
1984 ,t . ,
Variance -
Favorable 1983
Budge[ Ac[ua1 (Unfavorable) Actual
REVENUES COLLECTID:
Special Assessments.
Prior Assessmen[s $ 94,288.00 $107,175.39 512,887.39 $-0-
Use of Money and Property:
Interest on Special Assessments S 18,300.00 $ 19.630.46 $ 1,330.46 S=0-
TOTAL REVENUES COLLECTED $112.588.00 $126,805.85 $14,217.85 $-0-
EXPF2IDITURES PAID:
Capital Projects:
Principal Retirement $100,000.00 $i00,000.00 $ -0- $-0-
Interest and Fiscal Charges 36.000.00 30,000.00 6,000.00 -0-
TOTAL ECPENDITURES PAID $136,000.00 $130,000.00 $ 6,000.00 $-0-
EXCESS (DEFICIErCY) OF REVENUES
COLLECTED OVER IXPENDITURES PAID $(23,412.00) $ (3,194.15) $20,217.85 $-0-
OTNER FINANCING SOURCES:
Operating Transfer In:
Motor Fuel Tax Fund 23,412.00 23,412.00 -0-. -0-
EXCESS OF REVEt6UES COLLECTED AND
OTHER SOURCES OVER DCPENDITURES
YAID $ -0- $ 20,217.85 $20,217.85 $-0-
FUND BALANCE AT BECINNING OF YEAR -0-. -0-. -Q-. -0-
_ :: ..: --; ;. _
FUND SALANCE AT END OF YEAR $ -0-. S 20.217.85 520.217.85 S_0_
See Notes to Financial Statements.
CITY OF CAPE CIRARDEAU, MISSOURI SCHEDULE 13
COMBINING STATEMENT OF REVENUES COLLECTED, ERPENSES PAID,
AND CHANCES IN RETAINED EARNINCS/FUND BALMCES -
ALL ENTERPRISE FUND TYPES
Year Ended June 30, 1984
l,'ith Comparative Totals for Year Ended June 30. 1983
Airport Golf
Sewage Operating Course Totals
Fund Fund Fund 1984 1983
OPERATING REVENUES COLLECTID:
Fee Charges $592,950.09 $21,736.91 $ 94,982.60 $709.669.60 $698,803.99
Rents -0- 60.462.88 49,482.23 109.945.11 122,159.82
Concession and Equipment Sales -0- -0- 39,765.16 39,765.16 39,590.74
Interesc 12,746.19 4,213.67 1,219.68 18,179.54 22,106.83
Miscellaneous -0-. -0-. 1,949.56 1,949.56 1,762.08
TOTAL OPERATING REVENliES COLLECTED $605,696.28 $86.413.46 $187,399.23 S879.508.97 $884,423.46
OPEILITING EXPENSES PAID:
Personal Services 5320,444.37 $I9,089.68 $119,879.57 $459,413.62 $411,085.02
General Operations 68,032.27 15,085.04 72,799.00 155,916.31 153.761.27
Contractval Services 201,298.18 43,121.34 15,812.99 260,232.51 244,513.49
Miscellaneous Expense 841.33 1,484.82 2,312.73 4,638.88 3,328.00
Capital Ovtlay 16,671.66 561.00 326.24 17,558.90 31,880.95
Pro�ects 3,945.84 -0-. -0-. 3.945.84 25,080.70
TOTAL OPERATING EYPENSES PAID $611,233.65 S79,341.88 $211,130.53 5901,706.06 5869,649.43
INCOME (LOSS) BEFORE OPF.RATINC TRANSFERS $ (5,537.37) $ 7,071.58 $(23,731.30) S�ZZ.197.09) $ 14,774.03
OPERATING TRArSFERS IN -0-. -0-. 20,000.00 20,000.00 10,997.48
NET INCOt� (LOSS) S (5,537.37) $ 7,071.58 $ (3,731.30) $ (2,197.09) $ 25,171.51
REfAINED EARNINGS/FUND BALANCES AT
BECINNINC OF YEAR 136,095.41 46.083.14 31,726.96 213.905.51 188,134.OQ
REPAINED EARNINGS/FUND BALANCES AT END OF YEAR $130.558.04 ,�3.154.72 $ 27.995.66 5211.708.42 $2L3.905.51
See Notes to Financial Statements.
CITY OF CAPE GIRARDFAU, MISSOURI SCHEDULF. l4
Page 1
S�IACE FPND - FATERPRISE FUND
STATEMENT OF REVENUES COLLECTED, E{PENSES PAID, AND CHANCES
IK RETAINED EARNINCS/FUND BALANCE - BIIDGET (CASH BASIS) AND ACTUAL
Yeaz Ended June 30, 1984
Gith Comparative Actual Acr.ounts for Year Ended June 30, 1983 . .
1984 /�
Variance - �
Favorable 1983
Budget Actual (Cnfavcrable) Actual
OPERATINC RF.VENL'ES COLLECTED:
Fees and Service Charges:
Miscellar.eous $ 477.00 $ 507.54 $ 30.54 $ 97.42
Sewer Tax Receipts 597,000.00 592.442.55 (4,557.45) 600,886.56
Contract - Biokyowa 15,000.00 -0-. (I5,000.00) -0-. '� ' - ' " '
Total Fees and Service
Charges $612,477.00 $592,950.09 $(19,526.91) $600.983.98
Interest:
Interest on Investments $ 10,575.00 $ 10,384.40 $ (190.60) $ 13,745.53
Weekend Investmencs 2,200.00 2,361.79 161 J 9 944.67
Total Interest $ 12,775.00 $ 12,746.19 $ (28.81) $ 14,690.20
TOTe1L OPERATING REVENUES
COLLECTED $625,252.00 S605,696.28 $(19,555.72) 5615,674.18
OPERATING EXPENSES PAID:
Personal Services:
Salaries $249,829.00 $249,728.39 S 100.61 $226,903.45
Salaries/Part-Time 4,212.00 3,674.98 537.02 3,349.19
Salaries/Overtime 6,000.00 10.859.02 (4,859.02) 8,112.67
FICA 18.203.00 17,145.60 1,057.40 15,970.38
Blue Cross and Blue Shield 22,718.00 20,966.49 1,751.51 15,494.82
G'orkmen's Compensation 4,139.00 4,139.43 (.43) 2,802.00
Life Insurance 632.00 1,598.96 (966.96) -0-
Retirement 12.858.00 12,331.50 526.50 12,701.14
Total Personal Services $318,591.00 �320,444.37 S (1,853.37) 5285,333.65
General Operations: ' � ���
Office Supplies $ 550.00 $ 812.43 $ 37.57 $ 2,188.12
Data Processing 3,679.00 3,498.00 181.00 -0-
Dry Cocds 2,800.00 2,471.65 328.35 1,757.26
Motor Vehicles - Supplies
and Maintenance 850.00 800.20 49.80 7,785.43
Fuel - Mo[or Vehicles -0- -0- -0- 6,350.00
Equipment/Furniture -
Supplies 27,000.00 24,413.09 2,586.91 20,846.35
Health 4,200.00 3.818.27 381.73 3,616.80
Chemical 25,OQ0.00 24,934.50 65.50 17,773.15 ' ,
Building Supplies -0- -0- -0- 24.95
Building Maintenance 50.00 38.69 11.31 75.99
Suilding Fuel 850.00 832.50 17.50 152.44
Land Supplies -0- -0- -0- 19.49
Land Haintenance 6.500.00 5,841.00 659.00 9,385.67
Books 150.00 148.00 2.00 65.00
Miscellaneous 400.00 423.94 (23.94) 258.96
Total Ceneral Operacions $ 72,329.00 $ 68,032.27 $ 4,296.73 $ 70,299.61
See Notes to Financial State�rents.
CITY OF CAPE CIRARDE�U, MTSSOURI SCHEDL'LE l4
--�----^-- Page 2
SedACE FL'ND - ErTERPRISE FUND
STATII".E�T OF REVEr'UES COLLECTED, E{PENSES PAID, AIiD CHANCES
IN RETAINED EARNINGS/FUND BALANCE - BUDCET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1984
With Comparacive Actual Amounts for Year Ended June 30, 1983 _
1984 ��
Variance - �
Favorable 1983
Budeet Ac[ual (L'nfavorable) Actual
Contractual Services:
Telephone $ 5,000.00 $ 4,934.88 $ 65.12 $ 6,434.36
Vehicle Insurance 2,150.00 2,073.00 77.00 1,572.00
Building and Conten[s
Insurance 13,100.00 13.204.00 (104.00) 12,218.01
Travel Expense 2,600.00 2.523.82 76.18 1,130.21
Publications Memberships 270.00 315.00 (45.00) 300.00
Utilities - Ceneral 68,000.00 70,405.25 (2.405.25) 70,255.32
Equipment Rentals 1,300.00 944.00 356.00 806.54
Fquipment Maintenance I5,000.00 13.146.67 1,853.33 7,015.12
Land Maintenance -0- -0- -0- 338.72
Contractual 38,000.00 36,069.67 1,930.33 9,388.08
Contractual - Biokyowa 15,000.00 2,000.00 13,000.00 -0-
Loans - Principal 50,000.00 50,000.00 -0- 70,000.00
Loans - Interest 7.200.00 5,681.89 1,518.11 11,040.01
Total Con[rac[ual Services $217,620.00 $201,298.18 $16,321.82 5190,498.37
Miscellaneous Expenses:
Refunds $ 800.00 $ 780.83 $ 19.11 S 266.58
Advertisement 200.00 60.50 139.50 -0-.
Total Miscellaneous Erpenses $ 1,000.00 $ 841.33 $ 158.67 $ 260.58
Capital Outlay:
Equipment $ 10,500.00 $ 6,646.65 S 3,853.35 S -0-.
Mo[or Vehicles 10,000.00 10,025.Q1 (25.01) 10,916.00
Total Capital Outlay $ 20.500.00 $ 16,671.66 $ 3,828.34 $ 10.916.00
Projects:
Shervood Sewer Line $ -0- $ 1,073.34 $(1,073.34) $ 25,080.70
._....--
Gerhardt/Lift S[ation 1,200.00 2,872.50 (1,672.50) -0-. - "
Total Projeces $ 1,200.00 $ 3.945.84 $(2,745.84) $ 25,080.70
TOTAL OPERATINC EXPENSES PAID $631,240.00 $611,233.65 520,006.35 $582.394.91
INCOME (LOSS) BEFORE OPERATING
TRANSFERS $ (5,988.00) $ (5.537.37) $ 450.63 $ 33,279.27
OTHER FINANCItrC SOURCES:
Opezating Transfers In:
Sewer Projects Fund -0-. -0-. -0-. 997.48 - -
NET INCOt� (LOSS) $ (5.988.00) $ (5,537.37) $ 450.63 S 34,276.75
REfAINED EARNINCS/FUND BALANCE
AT BEGINIrINC OF YEAR 136,095.41 136,095.41 -0-. 101,818.66
RETAINED EARNIRCS/FUhU BALANCE
AT EKD OF YEAR S130.107.41 �130.558.04 S 450.63 $136�095.41
See No[es [o Financial Sta[emen[s.
.
CITY OF CAPE GIItARDEAL', AlISSOURI SCHEDULF. 15
Page 1
ATRPORT OPERATINC FUrD - ENTERPRISE FUND
STATEMENT OF REVENUES COLLECTtiD, IXPENSES PAID,
AFD CHANCES Tr RETAINED EARNINCS/FUA'D BALANCES -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1984
With Comparative Actual Amounts for Year Ended June 30, 1983
1984 �'
Variance - �
Favorable 1983
Budge[ Actual (Unfavorable) Actual
OPERATIHG REVF:�UES COLLECTm:
Fees and Service Charges:
Miscellaneous $ 1,186.00 $ 1,256.08 $ 70.08 $ 1,034.85
Airline Fees 22.250.00 20,480.83 (1,769.17) 450.00
Total Fees and Service Charges $23.436.00 $21,736.91 S(1.699.09) $ 1,484.85 : '
Rents:
Au[o Rentals $16,700.00 $17,756.61 $ 1,056.61 $17,652.88
Sign Rental 100.00 120.00 20.00 130.00
Floor Space 28,700.00 31,235.27 2.535.27 33,359.57
Restaurant 2,200.00 2,200.00 -0- 2,620.43
Farm Lease 1,151.00 9,151.00 8,000.00 20,015.57
Total Rents $48,851.00 $60,462.88 $11,611.88 $73,7�8.45
Interesc:
Interest on Invesement $ 3,000.00 $ 3,665.49 $ 665.49 $ 3,634.71
Weekend Investment 525.00 548.18 23.18 311.31
Total In[erest S 3.525.00 $ 4,213.67 S 688.67 $ 3,946.02
TOT23. OPERATIrG REVENUES COLLECTED $75.812.00 S86,413.46 $10.601.46 $79.209.32
OPERATING EXP�lSES PAID:
Personal Services:
Salaries $14,153.00 $13,695.62 $ 457.38 $ 9,843.50
Salaries/Part-time 2.000.00 1,252.90 747.10 2,639.25
Salaries/Overtime 500.00 43.14 456.26 462.44
FICA 1,166.00 1,026.83 139.17 867.38
Blue Cross and Blue Shield 2,550.00 2,352.48 197.52 1,690.34
----......---__
G'orkmen's Compensation 27.00 26.75 .25 138.76 -
Life Insurance 35.00 37.05 (2.05) -0-
Re[irement 748.00 654.31 93.69 338.20
Total Personal Services $21,179.00 519,089.68 $ 2,0�9.32 $15,979.87
General Operations:
Office Supplies $ 60.00 $ 22.63 $ 37.37 $ 91.74
Data Processing 545.00 519.12 25.88 -0-
Dry Goods 250.00 250.00 -0- 125.00
Food Supplies -0- -0- -0- 12.24
Motor Vehicle - Fuel 1,350.00 1,273.09 76.91 354.58
Fquipment/Furniture Supply 625.00 1,743.59 (1,118.59) 500.38 `
Fuel Supplies -0- -0- -0- 459.72
Health 2,750.00 2,564.37 185.63 1,)15.89
Building Supplies 650.00 386.39 263.61 352.89
Building Maintenance 1,000.00 806.58 193.42 579.53
Land Supplies 4,000.00 3,982.50 17.50 770.00
Land llaintenance 4,000.00 3,473.25 526.75 1,513.18
Miscellaneous 100.00 63.52 36.48 133.78
To[al General Opera[ions $15,330.00 $15,085.04 $ 244.96 $ 6,608.93
See Te[es to Financial S[atements.
�
CITY OF CAPE CIfL1RDEAU, MISSOURI SCHEDULE 15
Page 2
AIRPORT OPERATING FUND - ENTERPRISE FUND
STATEMENT OF REVENUES COLLECTED, ESPYNSES YAID,
AA'D CHANGES IN RETAIhID EARNLNGS/FUND BALANCES -
BL'DGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1984 i
With Comparacive Accual Amoun[s for Year Ended June 30, 1983 �
/
1984
Variance -
Favorable 1983
BudRet Accual (Unfavorable) Accual
Contractual Services:
Building and Contents
Insurance $ 4,092.00 $ 4,092.00 $ -0- $ 4,091.99
Travel Expense -0- -0- -0- 175.00
U[ilities - General 28,000.00 27,711.11 288.89 27,90e.11
Publications/Memberships 175.00 175.00 -0- -0-
Equipment Rentals 1,500.00 1,476.95 23.05 570.22
Equipment Maintenance 5,000.00 2,128.97 2,871.03 4,778.91
Dry Goods Rental 800.00 734.00 66.00 722.00
Building Maintenance 8,000.00 4,575.24 3,424.76 2.485.38
Land Maintenance 2,500.00 2,218.07 281.93 1,318.40
Miscellaneous 10.00 10.00 -0-. 197.00
Total Contractual Services S 50,077.00 $43,121.34 $ 6,955.66 $42,245.01
Miscellaneous Expenses:
Refunds $ 450.00 $ 450.00 $ -0- $ -0-
Taxes 1,035.00 1,034.82 .18 1,034.82
Total Miscellaneous Expenses $ 1.485.00 S 1,4&4.82 S .18 $ 1,034.82
Capital Outlay:
Furniture $ 561.00 S 561.00 $ -0- $ 1,981.00
Buildings -0- -0- -0- 1,692.95
Equipmen[ -0-. -0-. -0-. 16,247.00
Total Capital Outlay $ 561.00 $ 561.00 S -0-. $19,920.95
_
TOTAL OPERATISG E{PE�IiSES PAID $ 88,632.00 $79.341.88 $ 9,290.12 S85,789.58 -`"'
I�COltE BEFORE CPERATING TRANSFERS $(12,820.00) $ 7,071.58 $19,891.58 S(6.580.26)
OTHER FINANCING SOliRCES:
Operating Transfers In:
Federal Shared Revenue -0-. -0-. -0-. 10.000.00
NET INCOME $(12,820.00) $ 7,071.58 $19,891.58 $ 3,419.74
REfAINED EARNINCS/FUtv'D SALAI4CES
AT BEGINNING OF YEAR 46,083.14 46,083.14 -0-. 42,663.40
RETAINED EARNINGS/FUh'D SALANCES
AT END OF YEAR S 33.263.14 553.154.72 519.891.58 S46.083.14
See Notes to Financial S[atements.
a.
CI1Y OF CAPE CIRARDEAL', MTSSOL'RI SCHEDULC 16
Page 1
GOLF COURSE FUND - LKTF.RPRISE Fl7ND
STATEMENT OF REVENUES COLLECTED, EXPENSES PAID, AND
CHANGES IN RETAINED EARNINCS/FUND BALAIZCES -
BUDCET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1984
With Comparative Ac[ual twounts for Year Ended June 30, 1983
1984
Cariance - ��
Favorable 1983 �
Budget Actual (Pnfavorable) Ac[ual
OPERATI�C RE�'FTUES COLLECTED:
Fee Charges:
Green Fees $ 73,000.00 $ 07,251.01 $(5,748.99) S 71.847.65
Cart Fees 2.000.00 2,246.99 246.99 2,260.54 •
Pass 20,300.00 25.484.60 5,184.60 22,226.97
Total Fee Charges $ 95,300.00 $ 94,982.60 v (317.40) S 96,335.16 � _ '
Rents:
Carc Rental $ 43,000.00 S 46,307.12 S 3,307.12 $ 44,494.51
Club Rental 3,100.00 3,175.11 75.11 3,886.86
Tocal Rents $ 46,100.00 S 49,482.23 S 3,382.23 $ 48.381.37
Concession and Equlpment Sales:
Concessians $ 18,000.00 $ 21,434.01 $ 3,434.01 $ 18,578.14
Beer 7,500.00 7,417.53 (82.47) 7.877.23
Equipmen[ Sales 16,000.00 10,913.62 (5,086.38) 13,135.37
To[al Concession and Equipment
Sales $ 41,500.00 $ 39.765.16 $�1,734.84) S 39,590.74
In[erest:
Interest on Investments $ 950.00 $ 942.13 $ (7.87) $ 3,122.19
Weekend Investments lOG.CO 277.55 177.55 348.42
Total Interest $ 1,050.00 $ 1,219.68 S 169.68 $ 3.470.61
Miscellaneous S 2,000.00 S 1,949.56 S �50.44) S 1,762.08
TOTAL OPEiG1TING REVENUES
COLLECTED 5185,950.00 $187,399.23 $ 1,449.23 5189,539.96
OPERATING E:{PEP]SES PAID:
Persor.al Services:
_ .
Salaries $ 60,215.00 $ 60,213.79 $ 1.21 $ 58.141.40 -"" �� �
Salaries/Part-time 44,321.00 38,908.90 5,412.10 35,033.24
Salaries/Cvertime 1,800.00 1,733.6� 66.36 2,040.19
FICA 7,444.00 6,885.25 558.75 6,379.40
Blue Cross ar.d Plue Shield 6,078.00 5,881.20 196.80 3,521.56
Unemployment Insurance 2,860.00 2,858.27 1.73 1,427.45
Korkmen's Compensation 215.00 214.76 .24 593.09
Life Insurance 144.00 144.00 -0- -0-
Retirement 3,1ti3.00 3,039.76 123.24 2,635.17
To[al Pezsonal Services $126,240.00 $119,879.57 S 6.360.43 $109,771.50
Ceneral Operations: -
Office Supplies $ 1,500.00 $ 1,064.61 $ 435.39 $ 2,674.15
Data Processing 1,373.00 1,306.00 67.00 -0-
Dry Coods 665.00 663.00 2.00 562.05
Food Supplles 75.00 -0- 75.00 -0-
Resale - Food 18,000.00 17,481.75 518.25 16,428.02
Vehicles - Supplies and
Maintenance -0- -0- -0- 539.88
Motor Vehicle - Fuel 5,400.00 4,168.11 1,231.89 5,386.46
Equipmer; and Furni[ure
Supplies 13,000.00 11,524.SR 1,475.42 21,b14.18
See N�tes to Financi.^.1 Srn[ereentc.
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CI1Y OF CAPE GIRARDEAL', MISSQCRI SCHEDULE 16
----- ------ Page 2
COLF COL'RSE FUND - ENTERPRISE FUND
S1'ATEMENT OF REVENUES COLLECTED, IXPENSES PAID, AND
CFiA.YCES I� RETAINID EARNINCS/FURD BALANCES -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1984
With Comparative Actual Amounts for Year Ended June 30, 1983
1984 �..
_ ..
Variance - �
Favorable 1983 �'r
Budget Actual (Unfavorable) Actual
Fuel Supplies $ 16,000.00 $ 15,138.04 $ 861.9ti $ -0- /
Resale - F.quipmen[ -0- -0- -0- 17,081.65
Health 2,150.00 2,111.91 38.09 813.05
Building Supplies 250.00 232.16 17.84 317.23
Building Maintenance 820.00 819.32 .68 1,626.10
Building Fuel 1,500.00 1,323.00 177.00 1,536.22
Land Supplies 14,000.00 11,874.65 2,125.35 2,251.16 ! .
Land Maintenance 8,500.00 4,494.34 4,005.66 5.486.08
Books 95.00 94.95 .OS -0-
Miscellaneous 510.00 502.58 7.42 536.50
Total General Operations $ 83,838.00 $ 72,799.00 $I1,039.00 $ 76,852.73
Contractual Services:
Telephone $ 1,900.00 $ 1,713.76 $ 186.24 $ 1,568.05
Vehicle Insurance 1,000.00 -0- 1,000.00 -0-
Building and Contents
Insurance 1,200.00 1,012.00 188.00 1.011.99
Travel Expense 725.00 668.02 56.98 639.94
Publications/M.emberships 607.00 595.00 12.00 622.00
Utilities - General 11,000.00 10,556.61 443.39 5,890.61
EquiQment Naintenance 1,000.00 648.35 351.65 1,712.21
Suilding Maintenance 700.00 619.25 80.75 230.31
Miscellaneous 400.00 -0-. 400.00 95.00
Total Contractual Services $ 18,532.Q0 $ 15,812.99 $ 2,719.01 S 11,770.11
Miscellaneous E�cpenses:
Refunds $ 100.00 $ -0- $ 100.00 $ 1.00
Taxes 1,851.00 2.120.03 (269.03) 1,910.60
Licenses 23.00 99.20 (76.20) 63.00
Advertisement 100.00 93.50 6.50 52.00
To[al Miscellaneous Expenses S 2,074.00 $ 2,312.73 $ (238.73) S 2.02b.60 ___...---...
Capital Outlay:
Equipment S 327.00 $ 326.24 $ .76 $ 1,044.00
TOTAL OPERATING EXPEtiSES PAID 5231,011.00 $211,130.53 $19,8&0.47 $201,464.94
IrCOME (LOSS) BEFORE OPERATING
TRANSFERS $(45,061.00) $(23,731.30) $21,329.70 $(11,924.98)
OTNER FINANCING SOURCES:
Operating Transfers In:
General Fund 20,000.00 20,000.00 -0-. -0-.
NEf INCOME (LOSS) $(25,061.00) $ (3,731.30) $21,329.70 $(11,924.98)
RETAINED EARNINGS/FUND BALANCES
AT BEGINNING OF YEAR 31,726.96 31,726.96 -0-. 43,651.94
RETAINEn FARNINGS/FUND BALANCES
AT END OF YEAF S 6.665.96 S 27.995.66 �2I,329.70 S 11.726.96
See Notes [o Fina�ciai Sta[ements.
�
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 17
DATA PROCESSING INTERNAL SERVICE FUND
STATEMENT OF REVENUES COLLECTED, IXPENSES PAID,
AD'D CHANGES IN RETAINID EARNINGS/FUND BALANCE - � : ,
BUDGET (CASN BASIS) AND ACTUAL
/.
Year Ended June 30, 1984 �
With Comparative Actual Amounts for Year Ended June 30, 1983
1984
Variance -
Favorable 1983
Budget Actual (Ur.facorable) Actual ' '
OPERATINC REVEFUES COLLECTED: �
Fee Charges $54,250.00 $51.034.52 $(3,215.48) $-0-
Interest -0-. .15 .15 -0-
TOTAL OPERATIrG REVEf�'UES COLLECTED $54,250.00 $51,034.67 $(3,215.33) S=0-
OPERATIrG EXPE�ISES PAID:
Personal Services:
Salaries $29.496.00 $29,495.89 $ .11 $-0-
Salaries/Overtime 2,000.00 392.60 1,607.40 -0-
FICA 2,205.00 2,047.15 157.85 -0-
Blue Crass and Blue Shield 2,353.00 2,254.46 98.54 -0-
Workmen's Compensation 256.00 399.04 (143.04) -0-
Life Insurance 108.00 73.05 34.95 -0-
Retiremenc 1,607.00 1,852.90 (245.50) -0-
Total Personal Services $38,025.00 $36,515.09 S 1,509.91 $_0-
General Operations:
Office Supplies $ 5,400.00 S 5,376.16 $ 23.84 $-0-
Miscellaneous 25.00 -0-. 25.00 -0-
Total Ceneral Operations $ 5,425.00 S 5,376.16 $ 48.84 $=0-
Contractual Services:
...._._.__..
Travel SYpense $ 3,000.00 S 2,088.82 $ 911.18 $-0- - �
Equipmer.t Maintenance 7,500.00 6.724.44 775.56 -0-
ltiscellaneous 300.00 178.00 122.00 -0-
Total Contractual Services S10,800.00 S 8.991.26 $ 1,808.74 $_0-
TOTAL OPERATING ECPE:65ES PAID $54,250.00 550,882.51 $ 3.367.49 S=0-
NET INCOME $ -0- S 152.16 $ 152.1b $-0-
REfAINED EARNINCS/F1JfiD BALANCE
AT BEGINNINC OF YEAR -0-. -0-. -0-. _0- -
RETAINED EARNINGS/FUr'D BALANCE
AT FND OF YEAR S -0- S 152.16 S 152.1¢ $_0_
See Notes to Financial Stacements.
�
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CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE lA
STATEMENT OF DELINQUF.NT TAXES
June 30, 1984
Merchants and
Year Personal Real Manufacturers
Assessed Total Property Estate Advalorem
1979 S 3,455.97 S 3,455.97 S -�- $-�'
1980 3,654.15 3,654.15 -0- -0-
1981 6,037.94 3,433.05 2,604.89 -0-
1982 13,577.79 3.228.97 9,973.41 375.41
1983 25,787.17 3.503.67 22.068.93 214.57
Totals S52.513.02 S17.275.81 �S}4,647.23 S589•98
See Notes to Financial Statements. �
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•.
CITY OF CAPE GIRARDEAU, NISSOURI SCHmULE 19
SEWER TAX COLLECTIONS AND RECONCILIATION ��/
Year F.nded June 30, 1984
Outstanding Tax Bills, June 30, 1983:
1983 Tax Bills 5533,365.97
Yrior Year Tax Bills 137,623.21 $ 670,989.18
Additions to 1983 Tax Bills 20,456.90
1984 Tax Bills 780,266.00
TOTAL BILLS TO BE ACCOU*1TED FOR $1.471.712.08
TAXES COLLECTID DURING YEAR $ 592,442.55
Add: Discounts $ 15.154.62
Adjus[ments 5,903.33
Cancellations 1,206.85
S 22,264.80
Less: Penalties Levied During Year 9,335.48 12,929.32
OUTSTANDIhC TA.�C BILLS, June 30, 1984 (Scheduled Below) 866,340.21
TOTAL BILLS ACCOGh"fED FOR, As Above 51.471.712.08
__....
Outstandir.g Tax Bills, June 30, 1984: '
Billed in Year 1984 $ti36.720.02
Billed in Year 1983 120,713.44
Billed in Year 1982 82,463.13
Billed in Year 1981 8,694.24
Billed in Year 1980 7.346.46
Billed in Prior Years 10,402.°2
Total Outstanding Tax Bills, June 30, 1984 S866.340.21
See Notes to Financial Statements.
.
CITY OF CAPE GIR?.RDEAG, MISSOURI SCHEDULE 20
SCHmULE OF RECEIPTS �D DISBL�RSEMENTS
UNDER fEDERALLY ASSISTED PROJECTS
Year Ended June 30, 1984
Department
Environmental of
Proteccion Ener
Agency Department of Transportation gy
Grant N�mber BO-655 80-659 80-660 80-b50 80-658
C-290-652-01
Project Number C-290-652-02 6-29-0013-06 6-29-0013-07 3-29-001]-01 DE-FC47-82R70
Sewage Airport Airport 5625
Treatment Tax.iway Development Developmene Public Works
Description
Plant Cons[ruction Aid Aid Building
Date - APProved 1974 9/23/80 9/17/81 8-t-84 6-IS-82
Amended or Supplemented
Amounc Approved $ 6,024,879.00 $415,030.00 S105.876.00 $712,157.00 S 1,303.00
RECEIPTS:
Federal Contribu[ions: _p_ $ -p- $ -0-
Prior Years S 5.990.300.00 $311,989.18 $ _�_ 28.740.92 1,303.00
Current Year 24,700.00 61.042.32
To[al Federal _p-_ 5 28,740.92 S 1,303.00
Contribucions $ 6.015.000.00 5373,031.50 B
State Contributions: _p_ $ -0- S -�-
Prior Years $ 1,198,060.00 $ -�' $ _0_ _p_,
-0-. -0-. -0-.
Curren[ Year _p_, $ -0-. S -0-•
Total State Conttibutions $ 1,198,060.00 S -o-• 5
TOTAL RECEIPTS $ 7.213.060.00 5373.031.50 $ -0-• S 28.740.92 S 1.303.00
EXPENDITURES: 63.50 $ 2,606.00
Prior Yeazs $ 8,333,471.34 $376,412.03 $ 2,214.69 $
Current Year -0- 76,746.10 13,914.75 31,870.85 -�-
Current Year Non-reimbursable
-0-. -C-. -�-• -0-. -�-•
TOTAL EXPENDITURES S 8.333,471.34 S453.160.13 $ 16,129.44 5 31.934.35 $ 2.606.00
DEFICIENCY OF RECEIPTS OVER
EXPENDITURES $(1,120,411.34) $(80,128.63) $(16,129.44) $ �3.193.43) $(1.303.00
REI4IBURSEMENTS RECEIVABLE: 14,516.50 -0- -0-
Federal 9.879.00 8.620.03 _p_
State
6.916.00 -�-. -0-. '�'•
BALANCE CHARGFABLE TO LOCAL S(1.103.616.34) S(71.508.60) S (1.612.94) ��3.193.43) 1 0 )
FUNDS
CIT]'S YARTICIPATION TO DATE � � � � �
FUh'D CHARCID WITN CURRENT YFAR
EXP IND ITU RES:
Capital Improvement Fund $ -0-. $ 76.748.10 S 13.914.75 5 31.870.85 S - -
See Notes to Financial Scatements.
•
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SCHEDULE 21 CITY OF CAPE CIFlARDEAU, MISSOURI
SCHIDULE OF RECEIPTS AND DISBURSEMENTS
UNDER STATE ASSISTED PROJECTS
Year Ended June 30, 1984
/�
%
Federal and Grban Program _' �
Grant �umber J1-017 71-019 71-015
Project i:umber M-1503(GO1) M-L518(002) M-1518(003)
Descripcion Hopper Road South Sprigg South Sprigg �
Bridge Street Street !
_ �,
Date Approved 4-4-BO 4-4-80 4-4-80
Date Amended
Amount Approved Not Available Not Available Not Available
RECEIPTS:
Prior Years $-0- $-0- $-0-
Current Year _0- _0- =0-
TOTAL RECEIPTS $_0- 5-0- S=0-
EXPENDITURES:
Prior Years $-0- $-0- $-0-
Current Year -0- -0- -0-
Currenc Year Non-reimbursable -0- -0- -0-
TOTAL EXPENDITL'RES $=0- $-0- $_0-
EXCESS (DEFICIEFCY) OF REC£IPTS _...__.
OVER E�PENDITURES $-0- 5-0- $-0- - -''��
REIMBURSEMEFTS RECEIVABLE
(INCLUDIrC RETAINAGE) -0- -0- -0-
CASI{ BALANCE ON HAND -0- -0- -0-
BALANCE CHARGEABLE TO LOCAL
FUNDS �_�- �' S=0_
CITY'S PARTICIPATION TO DATE N�A N A N A . _ . - • '.
FUNDS CHARGID WITti CURRENT
YFAR IXPENDITURES:
General Revenue $-0- $-0- $-0-
Capital Improvements -0- -0- -0-
$=0_ �� $=0_
See Notes [o FinTncia] SCa[ements.
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CITY OF CAPE CIRARDEAL', MISSOURI SCHEDULE 2l
SCHEDULE OF RECEIPTS AND DISBURSQIENTS
UNDER STATE ASSISTED PROJECTS
Year Ended June 30, 1984
Nissouri Mlssouri
Department Department of Highway and
of Natural Consumer Affairs Missouri Depar[ment of Pub11c SaEety Transporta[ion
Resources Regulation d Licensing Division of Highway Safety Commission
71-016 80-657 80-651 80-615 20-601 20-600 20-603 20-602 19-686
M-1505(001) 29-01116 82-HO-A3 83-00-02 PT 83-01-IS AL 83-02-13 84-02-7 84-03-29 RPT-0031(004)
Revised
MO-1s-xp01
Independence Riverfront Coaununi[y Covmiunity Police TraffSc Sobriety Check Police Sobrie[y Public Taxi
Street Development Development Development Services Point Traffic Checkpoint Coupon
Bzidge Block Grant Block Crant Enforcement Services Transportation
(South Cape) (Red Star) Program
4-4-80 10-5-83 12-1-82 4-10-94 10-27-82 12-16-82 11-3-83 1-20-84 Not Available
1-4-83 11-14-83
Not Available S 50,000.00 $314,451.00 $642,700.00 $54,260.00 $4,880.00 $29,502.00 52.000.00 S SO,OCC.CO
$ -0-. $ -0- $ 4,621.45 $ -0- $15,199.88 $ -0- $ -0- $ -0- $ -0-
-0-. -0-. 196,169.03 -0-. 25,374.66 4,872.62 21,384.61 762.87 21,069.13
$ -0-. $ -0-. $200,790.48 $ -0-. $40,574.54 $4,872.62 $21,384.61 $ 762.87 $ 21.069.13
$ 2,762.96 $ -0- $ 4,153.12 $ -0- $23,175.55 $3.901.31 $ -0- $ -0- $ -0-
-0- 111,306.41 241,530.50 4,390.05 17,398.99 971.31 31,208.07 1,003.48 53,978.75
-0-. -0-. -0-. -0-. -0-. -0-. -0-. -0-. 50,135.50
S 2.762.96 $ 111,306.41 $245,683.62 $ 4,390.05 $40,574.54 $4,872.62 $31,208.07 $1,003.48 $104,114.25
$(2,762.96) $(111,306.41) $(44,893.14) $ (4,390.05) $ -0- $ -0- $(9,823.46) $ (240.61) $(83.045.12)
2,762.96 50,000.00 45,361.47 4,390.05 -0- -0- 2,444.56 240.61 5,920.24
-0-. -0-. (500.00) -G-. -0-. -0-. -0-. -0-. -0-.
S -0- S (61.306.41) S (31.67) S -0- S -0- S -0- S(7.378.90) S -0- $(77.124.88)
N A � -O-X N A N A N A 24X N A �
$ -0- $ -0- $ 1,609.05 S -0- $17,398.99 $ 971.31 $31,208.07 $1,003.48 $104,114.25
-0-. 111,306.41 239,921.45 4,390.05 -0-. -0-. -0-. -0-. -0-.
S -0- S 1I1.306.41 S241.530.50 S 4,390.05 5�17,398.99 S 971.31 S3I,208.07 51.003.48 5104,114.25
See Ko[es to Financial Statemen[s.
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CITY OF CAPE GIRARDEAL', MISSOURI SCHEDULE 22
Page 1
STATEMENT OF INSURANCE COVERAGE
June 30, 1984
Issue Expiration
Date Date Company and Policy Number Coverage
February 24, 1982 Continuous The Aecna Casualty and Surety Surety Bond - Assisted City Manager (J. Jeffrey
Company; Bond AS1S61023 Hancock) - $20,000
April 9, 1976 Con[inuous The Aetna Casual[y and Surety Surety Bond - City C1erk (Verna Lee Landis) -
Company; Bond 1151561023 $20,000
March 30, 1981 Continuous The Ae[na Casualty and Surety Sure[y Bond - City Manager (Gary A. Eide) -
Company; Bond ASiS61023 $25,000
October 1, 1974 Continuous The Aetna Casualty and Surety Surety Bond - Ciey Treasurer (Larry Roberc
Company; Bond 651561023 Essner) - $20,000
July 14, 1978 Continuous The Aeena Casualty and Surety Surety Bond - City Collector (John M. Gilbert) -
Company; Bond ASiS61023 $20,000
April 30, 1984 April 30, 1985 The Ae[na Casualty and Surety Public Employee Blanke[ Bond - $10,000
Company; Bond OS1F6486BCA
May 9, 1982 May 9, 1985 Westchester Fire Insurance Blankec Building and Contents - $8,058,400, 90X
Company; Policy 4500-268744-9 Coinsurance; Bodily and Property Damage -
$1,500.000/$1,500,000, $1,000 deductible
May 9, 1982 May 9. 1985 Mission Insurance Company; Real Property - Property Damage on Various
Policy A016661 Buildings and Earchquake Insurance on Police
Staeion, Bath House and Swimming Pool - $200,000,
deductible $25.000, earthquake; $1,000 ocher perils
October 6, 1581 October 6, 1984 U.S. Fire Insurance Company; Trickling Filter Tank, Effluent Sampling Station,
Policy f1500-233879-8 Flood Pumping Station, Laboratory, Garage and Shop,
Valuable Papers, Fire Pro[ection - $2,199.900.00,
100Y. Coinsurance. S100 deductible
August 10, 1983 August 10, 1984 Great Sou[hwest Fire Insurance Public OEficial Liability for Mayor, Members of
Company; Policy IIAPO-03130 the City Council, Other Elected or Appointed
Administracive Officials, City Manager, Assistant
Ci[y Manager, Ocher Appointed Depar[ment Heads,
Ci[y Attorney, and Volunteer Civic Represencatives
Serving on City Boards and Commissions. Does not
include School, Airport, Hospital, Head of Police
Department, Head of Fire Depar[ment, and Judicial
Officials - $1.000.000/$1,000,000, $2.500 Retention
April 1, 1984 April 1. 1985 United States Fidelity and Casualty Insurance for Walkie-Talkies and Radios
Cuaranty Company; Policy Installed in City Vehicles - $68,285, $50 Deductible
ASP046825427
See Notes to Financial Statements.
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CITY OF CAPE CIRARDEAU, MISSOURI SCHEDULE 22
Page 2
STATEMENT OF INSURANCE COVERACE
June 30, 1984
Issue Expiration
Date Date Company and Policv ;;umber Coverage
December 13. 19E3 December 13, 1984 Ceneral Accident, Fire and Police Revolver and Pistol Club - NRA Club Liabili[y -
Life Insurance Corporation, $400.000
Ltd.; Policy ffGLA-48-OLO-49
July 28. 1983 July 28, 1984 United States Fidelicy and Bodily Injury and Property Damage - City Swimming
Guaranty Company; Policy Pool, Capaha - $300,000, Bodily Injury; $L0,000
If2CC-029-090105 Property Damage
July 31, 1983 July 31, 1984 Naeional Flood Insurance Program; Trickling Filter Building - Southeast Corner, Cooper
Policy OFL-1-9370-8790-4 S[reet and Missouri Pacific Railroad - $110,000
July 31, 1983 July 31. 1984 National Flood Insurance Program; Garage and Shop Flood Insurance - Southeas[ Corner,
Policy AFL-1-9370-8793-8 Cooper Street and Missouri Pacific Railroad -
$99,200
July 31, 1983 July 31, 1984 National Flood Insurance Program, Pump Station - Soucheast Corner, Cooper Street and
Policy IiFL-1-9370-8791-2 Missouri Pacific Railroad - $110,000
July 31, 1983 July 31, 1984 National Flood Insurance Program; Laboratory Building - Southeast Corner, Cooper Street
Policy OFL-1-9370-8789-6 and Missouri Pacific Railroad - $110,000
July 31, 1983 July 31, 1984 National Flood Insurance Program; Vacuum/Incinerator Building - Southeast Corner,
Policy 4FL-1-9370-8792-0 Cooper Street and Missouri Pacific Railroad -
$I10,000
August 1, 1983 August 1, 1984 Employers Insurance of Wausau; Workmen's Compensation and Employers Liability -
Policy 110712-00-044997 $100,000
October 11, 1983 October 11, 1984 Hartford S[eam Boiler Inspection Sewage Trea[ment Plant - $1,000,000
and Insurance Company;
Policy USL-9223237-09
September 1, 1983 Sepeember 1, 198G U.S. Fidelity and Guaranty Trucks and Equipment - $21,188
Company; Policy pSP239762
November 24, 1983 November 24, 1984 U.S. Fidelity and Guaranty Equipment - $19,050
Company; Policy OSP038240741
See No[es to Financial Statements.