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Home My WebLink About1984-1985.AuditReport (2) � /� � � CONTENTS Pa e Number � Auditors' Report Combined Statement of Revenues Collected, Expenditures � Paid, and Changes in Fund Balances - All Governmental Fund Types 1 Combined Statement of Revenues Collected, Expenditures � Paid, and Changes in Fund Balances - Budget (Cash Basis) and Actual - General and Special Revenue Fund Types 2 � Combined Statement of Revenues Collected, Expenditures Paid, and Changes in Fund Balances - Budget (Cash Basis) and Actual - Debt Service and Capital Projects Fund Types 3 � Combined Statement of Revenues Collected, Expenditures Paid and Changes in Fund Balances - Budget (Cash Basis) and Actual - Special Assessment Fund Types 4 � Combined Statement of Revenues Collected, Expenses Paid, and Changes in Retained Earnings Fund Balances - All � Proprietary Fund Types 5 Notes to Financial Statements 6 - 14 � General Fund - Combined Statement of Revenues Collected, Fxpenditures Paid, and Changes in Fund Balance - Budget (Cash Basis� and Actual . 15 � Special Revenue Funds - Combining Statement of Revenues Collected, Expenditures Paid, and Changes in Fund � Balances 16 � Public Health Special Revenue Fund - Statement of � Revenues Collected, Expenditures Paid, and Changes in Fund Balances - Budget (Cash Basis) and Actual 17 Motor Fuel Tax Special Revenue Fund - Statement of � Revenues Collected, Expenditures Paid, and Changes in Fund Balances - Budget (Cash Basis) and Actual 18 � Mausoleum Special Revenue Fund - Statement of Revenues Collected, Expenditures Paid, and Changes � in Fund Balances - Budget (Cash Basis) and Actual 19 � Hotel/Motel/Restaurant Special Revenue Fund - Statement _ of Revenues Collected, Expenditures Paid, and Changes in Fund Balances - Budget (Cash Basis) and Actual 20 � � � � � � Federal Shared Revenue Special Revenue Fund - Statement of Revenues Collected, Expenditures Paid, and Changes in Fund Balances - Budget (Cash Basis) and Actuai 21 � 1965 - Airport Bond - Debt Service Fund - Statement of Revenues Collected, Expenditures Paid, and Changes � in Fund Balances - Budget (Cash Basis) and Actual 22 Capital Projects Funds Combining Statement of Revenues Collected, Expenditures Paid, and Changes � in Fund Balance 23 Capital Improvements Fund - Statement of Revenues � Collected, Expenditures Paid, and Changes in Fund Balances - Budget (Cash Basis) and Actual 24 Multi Purpose Building Construction Fund - Statemer�t � of Revenue Collected, Expenditures Paid, and Changes in Fund Balances - Budget (Cash Basis) and Actual 25 � Special Assessments Funds - Combining Statement of Revenues Collected, Expenditures Paid and Changes in Fund Balances 26 � Special Merchant Tax/Redevelopment - Statement of Revenues Collected, Expenditures Paid, and Changes in Fund Balances - Budget (Cash Basis) and Actual 27 � Special Assessments - Streets - Statement of Revenues Collected, Expenditures Paid, and Changes in Fund � Balances - Budge[ (Cash Basis) and Actual 28 ' Enterprise Funds - Combining Statement of Revenues � Collected, Expenses Paid, and Changes in Retained Earnings - All Enterprise Funds 29 Internal Service Funds - Combining Statement of � Revenues Collected, Expenses Paid, and Changes in Retained Earnings - All �nternal Service Funds 30 � Schedule 1 - Sewer Tax Coliections and Reconciliation 31 - Schedule 2 - Schedule of Receipts and Disbursements � Under Federally Assisted Projects 32 , Schedule 3 Schedule of Receipts and Disbursements Under State Assisted Projects 33 � � � � � Schedule 4 - Statement of Insurance Coverage 34 - 35 � � Accountants' Report on Compliance for Attachment P Audits 36 Accountants' Report on Internal Accounting Control � Based Solely on a Study and Evaluation Made as a Part of the Audit of the General Purpose Financial Statements 37 - 38 � � � � � � � � � � � � � � � KRAFT, 1�1ILES & TATUI�I CERTIFIED PUBLIC ACCOt�`NT��TS OTHER OFFICES �I�� 1 2 2 1 B R O A D W A Y� C A P E G 1 R A R D E A U . M I S S O U R I 6 3 7 O 1 KENNETT. MO. � � ( 3 1 4 ) 3 3 4-3 O 1 1 POPLAR BLUFF, MO. WEST PLAINS. MO. September 26, 1985 � � Honorable Mayor and Members of the City Council City of Cape Girardeau, Missouri � We have examined the combined financial statements of the City of Cape Girardeau, Missouri and its combining and individual fund financial � statements as of and for the year ended June 30, 1985, as listed in the table of contents. Our examination was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the � accounting records and such other auditing procedures as we considered necessary in the circumstances. As is described in Note 1, the City's polic3� is to prepare its financial � statements on the basis of cash receipts and disbursements; consequently, revenues are recognized when received rather than when earned, and 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 assets and long-term debt groups of accounts. Accordingly, the accompanying financial statements � are not intended to present financial position and results of operations in conformity with generally accepted accounting principles. In our opinion, except as noted above, the financia� statements referred � to above present fairly the revenue collected and expenses paid on the City of Cape Girardeau, Missouri for the year ended June 30, 1985, on the basis of accounting described in Note 1, which basis has been applied in a � manner consistent with that of the preceding year. ' Our examination was 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 listed as Schedules 1 thru 4 in the table of contents is presented for purposes of additional analysis and is not a required part � of the combined financial statements of the City of Cape Girardeau. 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 material aspects in relation to the combined financial statements taken as a whol,e. ��i^�,g� /7�� `�t ��+�v � / , Certified Public Accountants � � M E M B E R S-A M E R I C A N I N S T 1 T U T E O F C E R T I F I E D P U 8 L I C A C C O U N T A N T S � M EMBERS-M ISSOU RI SOCI ETY OF CERTI FI ED PU BLIC ACCOUNTANTS � � � co O n N 1�.7 ao a�n 1�.t O.7 N ...-. n Cl�D N�O v1 t� �O�r1 1�.� O O V1�O � ^ O a0 O+ .-.W o0.7 vl.Y t'�1 00�/1 Vl n�o�O A1 O O.7.7 .-� V01 V1 O .r .-Ni O� vl vl N�/1�t�O O N�D�'1.7 O V rn �/1 a0�7 �D P'1 P1 O �o �/1 � e�i.r P'1 Vl 1�CO 1�1�O �O T N N�7�O�7 1� �7 Vl N v N t+1 O C �7 v1 P'1 N V1 V f� T N O�t�.�+�O tO �T N N O� � �/1 ..i a0 A1.-i pp ti 7 N'a u G O �d F 1+ O .r�O 1��O N�t�D .r 00 1�N.r V1 00 O O�.�+ Vl 1�� I� N 1� B �"1.-�tn c+1 OD O�O� �T f�1�t I�N.r OD O 00.-� 00 N N N�/1 <'1-+1�O M n<"1 tV rn�D.T N a0 0� O N�O r� I�0 0 n u1 N E cOl . . . . . . . . � . . . . . . . . . . . . . • . 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L u .-1 7+W O � m.i fn M W W u+-I o N q V N'd N U (n N C N W U 6 Ri 4] F VI Cl U H L •• H G U ,Z� pp tb u p z p� U P.u 8 o d�n w ca o W F C� 1+ o �j U tn d d w w m o F W o u.-i F ��-+ Z w u F .-7 H t+ M+p/ N u U q r+ O ,> W � U � W 7 a� t�o C N q X 2 W u W�F C 6 vl v1 i+ G H u rl u W ra y W p p � a R7 W N O! 1�+++ ++ H C W V H p4 Z Q � DC I.i y a a a a H VJ O Gl tn W W fC {O �H�-°ia �7c�ia �� wa8' �o� � � � a w °�i` o w 'L. � CITY OF CAPE GIRARDEAU, MISSOURI � COMBINED STATEr1ENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCES - BUDGET (CASH BASIS) AND ACTUAL SPECIAL ASSESSMENT FUND TYPES � Year Ended June .30, 1985 � Special Assessment Fund Types Variance � Favorable Budget Actual (Unfavorable) REVENUES COLLECTED: Taxes and special assessments $ 79,986 86,079 6,093 � Interest received 18,955 22,306 3,351 Total revenues collected 98,94i 108,385 9,444 � EXPENDITURES PAID: Principal and interest 63,310 52,500 10,810 � Capital projects 33,114 32,908 206 Total expenditures paid 96,424 85,408 11,016 � EXCESS OF REVElv'UES COLLECTED OVER EXPENDITURES PAID 2,5I7 22,977 20,460 � FUND BALANCE AT BEGINNING OF YEAR 31,750 31,750 � FUND BALANCE AT END OF YEAR $ 34,267 54,727 20,460 � � � � � � � � See accompanying notes to financial statements. (4) � CITY OF CAPE GIRARDEAU, MISSOURI � COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN RETAINED EAR1�iINGS FUND BALANCES - � ALL PROPRIETARY FUND TYPES Year Ended June 30, 1985 � Totals Proprietary Fund Types (Memorandum Only) � Internal Enterprise Service 1985 1984 � OPERATING REVENUES COLLECTED: Fees charged $ 934,907 1,000,910 1,935,817 760,703 Rents 153,838 153,838 109,945 Concession and equipment sales 43,630 43,630 39,765 � Interest 23,783 251 24,034 18,180 Sale of property 25,307 25,307 Miscellaneous 2,042 2,042 1,950 Revenue from other agencies 52,390 52,390 � Total operating revenues collected 1,210,590 1,026,468 2,237,058 930,543 � OPERATING EXPENSES PAID: Personal services 520,267 253,354 773,621 495,929 General operations 134,477 446,150 580,627 161,292 � Contractual services 360,508 233,074 593,582 269,224 Miscellaneous expenses 4,818 1,436 6,254 4,639 Capital outlay 19,728 36,231 55,959 17,559 � Projects 52,996 52,996 3,946 Total operating expenses paid 1,092,794 970,245 2,063,039 952,589 � INCOME (LOSS) BEFORE OPERATING TRANSFERS 117,796 56,223 174,019 (22,046) � OPERATiNG TRANSFERS IN 23,000 25,000 48,000 20,000 NET INCOME (LOSS) 140,796 81,223 222,019 (2,046) � RETAINED EARNINGS/FUND BALANCES AT BEGINNING OF YEAR 211,708 152 211,860 213,906 � RETAINED EARNINGS/FUND BALANCES AT END OF YEAR $ 352.504 81,375 433,879 211.860 � �� See accompanying notes to financial statements. (S) � CITY OF CAPE GIRARDEAU, MISSOURI � NOTES TO FINANCZAL STATEMENTS June 30, 1985 � � (1) Summary of Significant Accounting Policies � The City of Cape Girardeau, Missouri operates under a charter which went into effect April 12, 1982. The City operates under a Council-Manager form of government and provides the following services as authorized by its � charter: public safety (police and firej , highways and streets, sanitation, health and social services, culture-recreation, public improvements, planning and zoning and general administrative services. � A. Fund Accounting � The accounts of the City are organized on the basis of funds and account groups, each of which is considered a separate accc�unting entity. TY►e operations of each fund are accounted for with a separate set of single- � entry, cash basis accounts that comprise its cash position, revenues collected, and expenditures paid. Since the City does not maintain double-entry records comprising its assets, liabilities, fund equity, � revenues, and expenditures, or expenses, as appropriate, its accounting policies depart from generally accepted accounting principles, resulting in an opinion qualification. � Government 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 the financial statements in this report, into six generic fund types and three broad fund categories as follows: � GOVERNMENTAL FUNDS � General Fund - The General Fund is the general operating fund of the City. It is used to account for all financial resources except those . required to 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 capital project� that are legally restricted to expenditures for specified � purposes. Debt Service Funds - Debt Service Funds are used to account for the accumulation of resources for, and tfie payment of, general long-term � debt principal, interest, and related costs. � � (6) � CITY OF CAPE GIRARDEAU, MISSOURI � NOTES TO FINANCIAL STATEMENTS - CONTINUED � June 30, 1985 � Capital Projects Funds - Capital Project Funds are used to account for financial resources to be used for the acquisition or construction of � major capital facilities (other than those financed by proprietary funds) . � Special Assessment Funds - Special Assessment Funds are used to account for the financing of public improvements or services deemed to benefit the properties against which special assessments are levied. '� PROPRIETARY FUNDS Enterprise Funds - Enterprise Funds are used to account for operations � (a) that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs (expenses) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through � user charges; or (b) where the governing body has decided that periodic determination of revenues collected, expenses paid, and/or net income is appropriate for capital maintenance, public policy, management control, � accountability, or other purposes. Internal Service Funds - Internal Service Funds are used to account for � the financing of goods or services provided by one department to other departments of the City, on a cost-reimbursement basis. FIDUCIARY FUNDS � Agency Funds - Agency Funds are used to account for assets held by the City as an agent for individuals, private organizations, other � governments, and/or other 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 library. � A description of the type of Agency Fund and the fund balances are as follows: Fund Balance � June 30, 1985 Library Operating Fund $ 149,905 Library Contribution Fund 21,963 � Library Building Fund 77,911 Library Supplement Fund 4,593 $ 254.372 � � � (7) � CITY OF CAPE GIRARDEAU, MISSOURI � NOTES TO FINANCIAL STATEriENTS - CONTINUED � June 30, 1985 � B. Fixed Assets and Long-Term Liabilities The City does not maintain account groups for fixed assets 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 statements. Basis of accounting relates to the timing of the measurements made, � regardless of the measurement focus applied. All governmental funds, fiduciary funds and proprietary funds are � accounted for using the cash basis of accounting. Their revenues are recognized when collected rather than when they are measurable and available as current assets, with expenditures being recognized when paid rather than when incurred. This basis of accounting does not � conform to generally accepted accounting principles. D. Budgets and Budgetary Accounting � The City follows these procedures in establishing the budgetary data reflected in the financial statements: � 1. The City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the following July 1. The operating budget includes proposed expenditures and the means of � financing them. 2. Public hearings are conducted to obtain taxpayer comments. � 3. Prior to July 1, the budget is legally enacted through passage of ' an ordinance. � 4. The City Manager is authorized to transfer budgeted amounts between ._ programs within any department, however, any revisions that alter the total expenditures of any department must be approved by the � City Council. S. Formal budgetary integration is employed as a management control � device during the year for all funds. ' 6. Budgets for all funds are adopted on a cash basis. Therefore, budgetary comparisons 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 appropriations. � �8� � CITY OF CAPE GIRARDEAU, MISSOURI � NOTES TO FINANCIAL STATEMENTS - CONTINUID � June 30, 1985 � E. Comparative Data Comparative total data for the prior year has been presented in the � accompanying financial statements in order to provide an understanding of changes in the City's financial position and operations. However, comparative (i.e. , presentation of prior year totals by fund type � data has not been presented in each of the statements since their inclusion would make the statements unduly complex and difficult to read. � F. Total Columns on Combined Statements - Overview Total columns on the Combined Statements - Overview are captioned � "Memora�dum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present results of operations in conformity with generally accepted accounting principles. � Neither is such data comparable to a consolidation. Interfund elimina- tions have not been made in the aggregation of this data. � {a Property Tax Property taxes attach as an enforceable lien on property. Taxes were levied � on August 3, 1984 for collection during this fiscal year. The City bills and collects its own property taxes. The tax rates assessed at that time were as follows: � City Revenue $.42/100.00 assessed valuation Library Tax .20/100.00 assessed valuation � (1965) Airport Bond and Interest Fund Tax .05/100.00 assessed valuation - Public Health Tax .OS/100.00 assessed valuation � A schedule of delinquent taxes as of June 30, 1985 is as follows: Merchants and � Year Personal Real Manufacturers Assessed Total Property Estate Advalorem � 1980 $ 3,563 3,563 -0- -0- 1981 3,254 3,254 -0- -0- i982 6,013 2,891 3, 122 -0- 1983 10,916 2,758 8,012 146 � 1984 11,736 2,989 8,179 568 $ 35,482 15.455 19,313 714 � � (9) � CITY OF CAPE GIRARDEAU, MISSOURI � NOTES TO FINANCIAL STATEMENTS - CONTINUED June 30, 1985 � � (3) Changes in Long-Term Debt � The following is a summary of bond transactions of the City for the year ended June 30, 1985: � Bonds payable at July 1, 1984 $ 275,000 New bonds issued: � 1984 Public Building Bonds 5,000,000 Bonds retired (130,000) Bonds payable at June 30, 1985 $ 5,145.000 � Bonds payable at June 30, 1985 are comprised of the following individual issues: � General obligation bonds: � $880,000 1965 Airport Improvement serial bonds due in annual install- ments of $80,000 through March 1, 1985, and one annual installment � of $85,000 on March 1, 1986; interest at 3.5 percent. $80,000 1966 Sewage System serial bonds due in annual installments of � $25,000 on February l, 1984 and 1985, and one annual installment of $30,000 on February 1, 1986; interest at 3.$75 percent. � $80,000 1970 Sewage System serial bonds due in annual insLailments of $25,000 on February 1, 1984 and 1985, and one annual installment of � $30,000 on February 1, 1986; interest at 5 percent. � :� � � � (10) � � CITY OF CAPE G E U IRARD A , MISSOURI � NOTES TO FINANCIAL STATEMENTS - CONTINUED June 30, 1985 � � (3) Changes in Long-Term Debt - Continued � $5,000,000 1984 Public Building serial bonds due as follows: Date Amount Interest � Due Due Rate 11-1-1985 $ 105,000 12.00% � 11-1-1986 115,fl00 12.00 11-1-1987 120,000 12.00 11-1-198$ 130,000 12.00 11-1-1989 140,000 12.00 � 11-1-I990 150,OOD 12.00 11-1-199I 160,000 12.00 11-1-i992 175,000 12.00 � 11-1-1993 190,000 9.25 11-1-1994 205,000 9.00 11-1-1995 225,000 9.20 � 11-1-1996 245,000 9.40 11-1-1997 265,000 9.60 11-1-1998 290,000 9.80 11-1-I999 320,000 10.00 � 11-1-2000 350,000 10.00 11-I-2001 385,000 10. 10 11-1-2002 430,000 10.20 � 11-1-2003 475,000 10.25 11-1-2004 525,000 10.25 �' An ordinance authorizing this issuance of general obligation bonds and those portions of an ordinance levying a gross receipts license tax on � hotels, motels, and restaurants that authorized use of the tax proceeds to help retire the bonds were declared unconstitutional, illegal and � unenforceable bq the Circuit Court. This case is currently on appeal to � Missouri Court of Appeais Eastern District. It is counsel's opinion that this case will be reversed and the City will be allowed to proceed with � their building project. The bonds were sold prior to the filing of this � lawsuit. Only a relatively small sum of money has been spent on the proj ect. . , � � (11) � CITY OF CAPE GIRARDEAU, MISSOURI � NOTES TO FINANCIAL STATEMENTS - CONTINUID � June 30, 1985 � (3) Changes in Long-Term Debt - Continued The annual requirements to amortize all debt outstanding as of June 30, 1985 � including interest payments of $6,713,030, are as follows: Year Ending General � June 30 Obligation 1986 $ 766,598 1987 612,760 '� 1988 603,660 1989 598,660 1990 592,460 � 1991 585,060 1992 576,460 1993 571,360 � 1994 567,073 1995 564,Ob0 1996 564,485 1997 562,620 � 1998 558,385 1999 556,455 2000 556,245 � 2001 552,745 2002 550,802 2003 554,430 2004 553,156 � 2005 551,906 $ 11,599.380 � $225,257 is available in the Debt Service Fund to service the general obligation bonds. � The City is in compliance with all significant limitations and restrictions contained in the various bond indentures. (4) Commitments � Effective June 20th, 1984, the City of Cape Girardeau, Missouri entered into an agreement with Centerre Bank to purchase a truck costing $64,425. The � terms of this agreement provides that the City of Cape Girardeau will make twenty (20) quarterly payments in the amount of $4,021 to Centerre Bank. � (5) Litigation ; There are several lawsuits against the City which contingencies are classified as remote (i.e. slight chance of materializing) . � � � (12) � CITY OF CAPE GIRARDEAU, MISSOURI � NOTES TO FINANCIAL STATEMENTS - CONTINUED � June 30, 1985 (6) Pension Plan � The City has a pension plan covering substantially all full time employees. The City has a legal obligation to make all required contributions to this � plan. The total pension expense for the year was $311,831 which includes amortization of prior service cost over an initial forty year period. The Missouri statutes require that accrued pension cost be funded. � The value of vested benefits was not determined in connection with the actuarial valuation of the plan. The plan contains a reinstatement provision for former employees who are reemployed within four years of � termination. The unfunded vested benefit liability could therefore exceed the actuarially computed value of vested benefits, had it been determined, but would be less than the total unfunded liability for benefits accrued � as of February 28, 1985 of $272,961. There were no ehanges in actuarial methods during the past fiscal year. (7) Installment Sale � The City sold the former public works building to the Southeast University Development Foundation on November 29, 1979 for $100,000. The sale � agreement cails for 10 annual installments of $10,000 plus interest at the highest current investment rate received by the City. At June 30, 1985, $30,000 was receivable on this obligation. � (8) Cash in Bank and Investments A summary by fund of cash in bank and cash invested as of June 30, 1985 � by fund is listed below: Cash Cash in Bank Invested Total � General Fund $ 387,313 920,000 1,307,313 Sewage Fund 78,840 150,000 228,840 � Health Fund 1,857 10,000 11,857 Motor Fuel Tax Fund 37,831 600,000 637,831 - Airport Operating Fund 14,688 75,000 89,688 Mausoleum Fund 776 35,000 35,776 � Hotel/Motel/Restaurant Fund 43,687 580,000 623,687 Federal Shared Revenue Fund (3,582) 270,000 266,418 � Debt Service Fund 18,757 206,500 225,257 � Special Merchant Tax Fund 4,541 10,000 14,541 Golf Course Fund 33,976 33,976 ' Capital Improvement Fund (108,630) (108,630) � Multi-purpose Building Fund 6,385 4,998,138 5,004,523 Special Assessments Street Fund (24,814) 65,000 40,186 .3 Data Processing Fund 691 691 Fleet Management Fund 80,684 80,684 � $ 573,000 7.919,638 8,492,638 � (13) � CITY OF CAPE GIRARDEAU, MISSOURI � NOTES TO FINANCIAL STATII�IENTS - CONTINUED June 30, 1985 � � (9) Note Payable On June 22, 1982, the City Council authorized the City Manager to enter � into a loan agreement in the total of $500,000 for the purpose of funding special assessment street improvement projects and major capital equipment � replacement. One year demand notes have been utilized in this loan agree- ment. The balance of the note payable as of June 30, 1985 was $273,000. Special tax bills for the street improvements were issued to property owners which are used to help pay the debt. Street bills owed to the � City at June 30, 1985 amounted to $163,813. ' � '� � � � � � � :� � _1 � � (14) � CITY OF CAPE GIRARDEAU, MISSOURI � GENERAL FUND COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, � AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL � Year Ended June 30, 1985 With Comparative Actual Amounts for Year Ended June 30, 1984 � 1985 1984 Variance - � Favorable Budget Actual (Unfavorable) Actual REVENUES COLLECTED: Taxes $5,b46,125 5,699,530 53,405 5,182,990 � Licenses and permits 389,674 412,827 23,153 389,347 Fines and forfeitures 379,597 389,737 10,140 372,567 Interest received 144,091 146,084 1,993 131,827 � Fees and service charges 537,974 558,830 20,856 553,639 Revenue from other agencies 77,683 66,794 (10,889) 76,166 Total revenues collected 7,175,144 7,273,802 98,658 6,706,536 � EXPENDITURES PAID: General government 899,004 857,414 41,590 956,497 Public safety 3,577,082 3,542,938 34,144 3,296,505 � Highways and streets 1,269,053 1,256,372 12,681 1,686,496 Sanitation 1,228,976 1,220,472 8,504 724,674 Health 64,139 60,685 3,454 51,662 � Culture and recreation 805,370 753,405 51,965 664,314 Interest and fiscal charges 80,957 80,957 Total expenditures paid 7,924,581 7,772,243 152,338 7,380,148 � EXCESS (DEFICIENCY) OF REVENUES COLLECTED OVER EXPENDITURES PAID (749,437) (498,441) 250,996 (673,612) � OTHER FINANCING SOURCES: Operating transfers in 759,015 759,015 994,793 � EXCESS OF REVENUES COLLECTID AND OTHER FINANCING SOURCES OVER ___ EXPENDITURES PAID 9,578 260,574 250,996 321,181 � FUND BALANCE AT BEGINNiNG OF YEAR 1,04b,739 1,046,739 725,558 � FUND BALANCE AT END OF YEAR $1,056,317 1_,307.313 250,996 1,046,739 � � � See accompanying notes to financial statements. (15) � � : � � 00 l'1 N CO�7�/1 !�N f� �O O� .� N I� .1 00 r+N�t�7 .1�D�7 �/1 00 O N .r 00 O�O I�n N�'1 �O N O+ 00 �T �'t O �O O� . . . . . . . . . . . . � n�O�O�'1 N v1 n ao O �'1 t�7 v1 N �D��N 1�.T �'1 00 �"7 � v O� O�7 N M o� W u O H � M O��o N n I� n v1�p O o0 O+ O�/1 .T u1 Vl M GO I�V1�O.-� N I�P'1.-i�7 �O O.r Vl .-� � N N�V1 t+1 O 00 N�/1 V O T O O O� �O O N t�l O O��O O�'1 CO�'1�D O� vl N N N 1�O�M.-�I�a0 �O+O��'1 c0 O+ T �O v...� .y� .r P1 .7 Op �O O� � .�1 W ^ �O O O O �D N N'CJ 7 I O c0 �/1 .-+�O N O� f'1 a0 .-� N N C 1� N T �Y�7 �'1 1� w �O �7 'O ttl .'� .1 N�D �'1 C1 M �T Op � � W v)oL m �O�O �� o .Y � N \ .-1 1� O�O � I� t� N N V1 � N C �O 00 �O n ^ O� O� O� O H N N V1 I� 1� CO �D � �d O�N N �O �D �O �D �D N 01 N �7 �/'1 �7 �Y �-+ �p u v � oa � x m m � w6 . 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R1 W 41 U W H.-' O N q � N w �tl U� � C C U O DC E w w u 1+ u 2 m �tl � �W C 6 U a V u fi o d W'O O W H C� l+ I+ (� W N C CI W O F W � C TJ H M H M L U H,Z.G�N rl N 1+ N H O N G U(] CJ 6 k1 7 �n v� � r.l'O W VI 00 N N 2 U 00 00 .�+ W W O G v1 u't7 W ul W W y K F W L]O a U CJ U W N m C a1 .-1 T w W{y 6 r�.i W ts7 W z N N N 7 � N �tl,G H q iC Z u L q H N y � ¢ V1 N C N � F N 3 ✓ 7 G] H tp �p (J W[ti ..7 a W L W N W N H GJ,C r�l L W H 1+ W Uy O 6 6 W Hr,�-Ci W C �Wf�5 yU W> W 00 fy+70p�y Z �q,2 a W �O O wUtn6 � w � � CITY OF CAPE GIRARDEAU, MISSOURI � PUBLIC HEALTH SPECIAL REVENUE FUND � STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL Year Ended June 30, 1985 � With Comparative Actual Amounts for Year Ended June 30, 1984 � 1985 1984 Variance - Favorable � Budget Actual (Unfavorable) Actual REVENUES COLLECTED: Taxes and special assessments $ 69,693 70,233 540 67,978 "� Interest received 1,428 1,266 (162) 2,999 Fees and service charges 10,530 10,552 22 210 Total revenues collected 81,651 82,051 400 71,187 � EXPENDITURES PAID: Health 101,649 98,450 3,199 88,734 � EXCESS (DEFIGIENCY) OF REVENUES COLLECTED OVER EXPENDITURES PAID (19,998) (16,399) 3,599 (17,547) � OTHER FINANCING SOURCES: Operating transfers in 5,000 5,000 � EXCESS (DEFICIENCY) OF REVENUES COLLECTED AND OTHER FINANCING SOURCES OVER EXPENDITURES PAZD (14,998) (11,399) 3,599 (17,547) � FUND BALANCE AT BEGINNING OF YEAR 23,256 23,256 40,803 � FUND BALANCE AT END OF YEAR $ 8,258 11,857 3.599 23.256 � � � � � � See accompanying notes to financial statements. - (17) � CITY OF CAPE GIRARDEAU, MISSOURI � MOTOR FUEL TAX SPECIAL REVENUE FUND � STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL Year Ended June 30, 1985 � With Comparative Actual Amounts for Year Ended June 30, 1984 � 1985 1984 Variance - � Favorable Budget Actual (Unfavorable) Acrual REVENUES COLLECTED: Interest received $ 52,192 64,945 12,753 73,876 � Fees and service charges 10,518 Revenue from other agencies 508,233 537,160 28,927 463,306 Total revenues collected 560,425 602, 105 41,680 547,700 � EXPENDITURES PAID: Highways and streets 214,000 193,275 20,725 237,262 � EXCESS OF REVENUES COLLECTED OVER EXPENDITURES PAID 346,425 408,830 62,405 310,438 � OTHER FINANCING (USES) : Operating transfers out (397,223) (397,223) (539,131) � EXCESS (DEFICIENCY) OF REVENUES COLLECTED OVER EXPENDITURES PAID AND OTHER USES (50,798) 11,607 62,405 (228,693) � FUND BALANCE AT BEGINNING OF YEAR 626,224 626,224 854,917 � FUND BALANCE AT END OF YEAR $ 575.426 637,831 62,405 626,224 � � � � � � See accompanying notes to financial statements. - (18) � CITY OF CAPE GIRARDEAU, MISSQURI � MAUSOLEUM SPECIAL REVENUE FUND � STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL Year Ended June 30, 1985 � With Comparative Actual Amouats for Year Ended June 30, 1984 � 1985 1984 Variance - � Favorable Budget Actual (Unfavorable) Actual REVENUES COLLECTED: Interest received $ 1,800 3,306 1,506 2,067 � Fees and service charges 10,000 Total revenues collected 1,800 3,306 1,506 12,067 � EXPENDITURES PAID: Health 1,800 86 1,714 213 � EXCESS OR REVENUES COLLECTED OVER EXPENDITURES PAID 3,220 3,220 11,854 FUND BALANCE AT BEGINNING OF YEAR 32,556 32,556 20,702 � FUND BALANCE AT END OF YEAR $ 32.55b 35.776 3.220 32.556 � � � � � � � � � See accompanying notes to financial statements. (19) � CITY OF CAPE GIRARDEAU, MISSOURI � HOTEL/MOTEL/RESTAURANT SPECIAL REVENUE FUND � STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL Year Ended June 30, 1985 � With Comparative Actual Amounts for Year Ended June 30, 1984 � 1985 1984 Variance - � Favorable Budget Actual (Unfavorable) Actual REVENUES COLLECTED: Licenses and permits $ 462,098 492,289 30,191 166,083 � UsQ of money and property 4,000 29,280 25,280 1,265 Total revenues collected 466,098 521,569 55,471 167,348 � EXPENDITURES PAID: General government 69,000 60,777 8,223 4,453 � EXCESS OF REUENUES COLLECTED OVER EXPENDITURES PAID 397,098 460,792 63,694 162,895 FUND BALANCE AT BEGINNING OF YEAR 162,895 162,895 � FUND BALANCE AT END OF YEAR $ 559,993 623.687 63,694 162.895 � � � � � � � � � See accompanying notes to financial statements. (20) � CITY OF CAPE GIRARDEAU, MISSOURI � FEDERAL SHARED REVENUE SPECIAL REVENUE FUND � STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL Year Ended June 30, 1985 � With Comparative Actual Amounts for Year Ended June 30, 1984 � 1985 1984 Variance - Favorable � Budget Actual (Unfavorable) Actual REVENUES COLLECTED: Interest received $ 10,775 34,779 24,004 33,505 � Revenues from other agencies 642,000 642,207 207 610,538 Total revenues collected 652,775 676,986 24,211 644,043 � EXPENDITURES PAID: General government 187 50 137 1,195 Culture and recreation 35,000 33,410 1,590 Total expenditures paid 35,187 33,450 1,727 1,195 � EXCESS REVENUES COLLECTED OVER EXPENDITURES PAID 617,588 fi43,526 25,938 642,848 � OTHER FINANCING USES: Operating transfers out (494,792) (494,792) (604,370) � EXCESS OF REVENUES COLLECTED OVER EXPENDITURES PAID AND OTHER USES I22,796 148,734 25,938 38,478 � FUND BALANCE AT BEGINNING OF YEAR 117,684 117,684 79,206 � FUND BALANCE AT END OF YEAR $ 240.480 266.4i8 25.938 117.684 � � � � � � � See accompanying notes to financial statements. (21) � CITY OF CAPE GIRARDEAU, MISSOURI � 1965 AIRPORT BOND - DEBT SERVICE FUND � STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL Year Ended June 30, 1985 � With Comparative Actual Amounts for Year Ended June .30, 1984 � 1985 1984 Variance - � Favorable Bud et Actual (Unfavorable) Actual REVENUES COLLECTED: Taxes and special assessments 67,669 70,489 2,820 66,398 � Interest received 18, 164 22,544 4,380 20,097 Total revenues collected 85,833 93,033 7,200 86,495 � EXPENDITURES PAID: Debt service: Principal retirement 80,000 80,000 75,000 � Interest and fiscal charges 5,833 5,832 1 8,452 Total expenditures paid 85,833 85,832 1 83,452 EXCESS QF REVENUES COLLECTED � OVER EXPENDITURES PAID 7,201 7,201 3,043 FUND BALANCE AT BEGINNING OF YEAR 218,056 218,056 215,013 � FUND BALANCE AT END OF YEAR 218 056 22 2 7 7 201 21 $ 5. 5 8,056 � � � � � � � � See accompanying notes to financial statements. �22) � CITY OF CAPE GIRARDEAU, MISSOURI � CAPITAL PROJECTS FUNDS � COMBINING STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND CHANGES IN FUND BALANCE Year Ended June 30, 1985 � With Comparative Totals for Year Ended June 30, 1984 � Multi Purpose Capital Building Totals � Projects Construction 1985 1984 REVENUES COLLECTED: Interest received $ 224,52b 224,526 19 � Revenue from other agencies 989,633 989,633 326,844 Total revenues collected 989,633 224,526 1,214,159 326,863 � EXPEI3DITURES PAID: Capital projects 1,060,350 121,057 1,181,407 519,004 Interest 117,673 117,673 � Total expenditures paid 1,060,350 238,730 1,299,080 519,004 EXCESS (DEFICIENCY) OF REVENUES COLLECTED OVER EXPENDITURES � PAID (70,7i7) (14,204) (84,921) (192, 141) OTHER FINANCING SOURCES: � Proceeds of general obligations bonds 5,018,727 5,018,727 Operating transfers in 80,000 80,000 105,297 Total other financing sources 80,000 5,018,727 5,09$,727 105,297 . � EXCESS OF REVENUES COLLECTED AND OTHER FINANCING SOURCES � OVER EXPENDITURES PAID 9,283 5,004,523 5,Oi3,806 (86,844) FUND BALANCE AT BEGINNING OF YEAR (117,913) - (i17,913) (31,069) � FUND BALANCE AT END OF YEAR $ 108 630 5 004 523 4 89 893 117 91 � � � � � See accompanying notes to financial statements. (23) � CITY OF CAPE GIRARDEAU, MZSSOURI � CAPITAL IMPROVEMENTS FUND � STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL Year Ended June 30, 1985 � With Comparative Actual Amounts for Year Ended June 30, 1984 � 1985 1984 Variance - � Favorable Budget Actual (Unfavorable) Actual REVENUES COLLECTE➢: Taxas from other sources $1,277,185 989,633 (287,552) 326,844 � Interest received 19 Total revenues collected 1,277,185 989,633 (287,552) 326,863 � EXPEN➢ITtIRES PAiD: Capital projects 1,265,390 1,060,350 205,040 519,004 EXCESS OF REVENUES COLLECTED � OVER EXPENDITURES PAID i1,795 (70,717) (82,512) (192,141) OTHER FINANCING SOURCES: � Operating transfers in 80,000 80,000 105,297 EXCESS OF REVENUES COLLECTED AND � OTHER FINANCING SOURCES OVER EXPENDITURES PAID 91,795 9,283 (82,512) (86,844) FUND BALANCE AT BEGINNING OF YEAR (117,913) (117,913) (31,069) � FUND BALANCE AT END OF YEAR $ (26,118) (108,630) (82,512) (117,913) � � � � � � � See accompanying notes to financial statements. (24) � CITY OF CAPE GIRARDEAU, MISSOURI � MULTI PURPOSE BUILDING CONSTRUCTION FUND � STATEMENT OF REVENUE COLLECTED, EXPENDITURES PAID, AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL Year Ended June 30, 1985 � � Variance - Favorable Budget Actual (Unfavorable) � REVENUE COLLECTED: Interest received $ 212,000 224,526 12,526 � EXPENDITURES PAID: Capital projects 61,050 121,057 (60,007) Interest 177,683 117,673 60,010 � Total expenditures paid 238,733 238,730 3 EXCESS (DEFICIENCY) OF REVENUES COLLECTED OVER EXPENDITURES PAID (26,733) (14,204) 12,529 � OTHER FINANCING SOURCES: Proceeds of general obligation bonds 26,733 5,018,727 4,991,994 � EXCESS OF REVENUES COLLECTED AND OTHER FINANCING SOURCES OVER EXPENDITURES PAID 5,004,523 5,004,523 � FUND BALANCE AT BEGINNING OF YEAR - - - � FUND BALANCE AT END OF YEAR $ - 5,004.523 5,004,523 :� � � � � � � See accompanying notes to financial statements. (25) � CITY OF CAPE GIRARDEAU, MISSOURI � SPECIAL ASSESSMENTS FUNDS � COMBINING STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCES Year Ended June 30, 1985 � With Comparative Actuai Amounts for Year Ended June 30, 1984 � Special Merchant Special Tax/ Assessments- Totals � Redevelopment Streets 1985 1984 REVENUES COLLECTED: Taxes and special assessments $ 11,513 74,566 86,079 118,512 � Interest received 1,239 21,067 22,306 19,826 Total revenues collected 12,752 95,633 108,385 138,338 � EXPENDITURES PAID: Principal and interest 52,500 52,500 130,000 Capital projects 9,744 23,164 32,908 Total expenditures paid 9,744 75,664 85,408 130,000 � EXCESS OF REVENUES COLLECTED OVER EXPENDITURES PAID 3,008 19,969 22,977 8,338 � OTHER FINANCING SOURCES: Operating transfers in 23,412 � EXCESS OF REVENUES COLLECTED AND OTHER SOURCES OVER EXPENDITURES PAID 3,008 19,969 22,977 31,750 � FUND BAi.ANCE AT BEGINNING OF YEAR 11,533 20,217 31,750 � FUND BALANCE AT END OF YEAR $ 14.541 40,186 54,727 31,750 � � � � � � See accompanying notes to financial statements. (26) � CITY OF CAPE GIRARDEAU, MISSOURI � SPECIAL MERCHANT TAX/REDEVELOPMENT � STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL Year Ended June 30, 1985 � With Comparative Actual Amounts for Year Ended June 30, 1984 � 1985 1984 Variance - � Favorable Bud et Actual (Unfavorable) Actual REVENUES COLLECTED: Taxes and special assessments $ 11,512 11,513 1 11,337 � Interest received 955 1,239 284 196 Total revenues collected 12,467 12,752 285 11,533 � EXPINDITURES PAID: Capital projects 9,950 9,744 206 EXCESS OF REVENUES COLLECTED � OVER EXPENDITURES PAID 2,517 3,008 491 11,533 FUND BALANCE AT BEGINNING OF YEAR 11,533 11,533 � FUND BALANCE AT END OF YEAR $ 14,OSQ 14,5�1 491 11,533 � � � � � � � � � See accompanying notes to financial statements. (27) � CITY OF CAPE GIRARDEAU, MISSOURI � SPECIAL ASSESSMENTS - STREETS � STATEr[ENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL Year Ended June 30, 1985 � With Comparative Actual Amounts for Year Ended June 30, 1984 � 1985 1984 Variance - � Favorable Bud et Actual (Unfavorable) Actual REVENUES COLLECTED: Special assessments $ 68,474 74,566 6,092 107,175 � Interest received 18,000 21,067 3,067 19,630 Total revenues collected 86,474 95,633 9,159 126,805 � EXPENDITURES PAID: Principal and interest 63,3i0 52,500 10,810 130,000 Capital projects 23, 164 23,i64 Total expenditures paid 86,�i74 75,664 10,810 130,000 � EXCESS OF REVENUES COLLECTED OVER EXPENDITURES PAID 19,9b9 19,969 (3, 195) � OTHER FINANCING SOURCES: Operating transfer in 23,412 � EXCESS OF REVENUES COLLECTED AND OTHER SOURCES OVER EXPENDITURES PAID 19,969 19,969 20,217 � FUND BALANCE AT BEGINNING OF YEAR 20,217 20,217 � FUND BALANCE AT END OF YEAR $ 20.217 40,186 19,969 20.217 � � � � � � See accompanying notes to financial statements. (28) � � � � � � � o��o� � �� : o ; � � �v��v o ��,vo a o � a �I O O t�1.r� i� �/1�/1�O`O V1 O�O N O .-� O� O� O�T O�OD� O� O�v�O�1'f�M�-+ N O N t�1 1�.-1 N �7�"i N ~ p� � v (u � F 1�<OO�NOO nn W QOcO�O�1 �O O �D a0 �t vl I O�"1�'1 a0 d O+O� �O t�O-+N T O� O� O O� O � 00 O�CO�O I�O�'1 vl 1 1 v"�OD 1�T ^ � O ' � .-� d�'1�'1 M N N O O d O�7 O�N N f� M O N Oi��7 N �N ��'f ^y V1 O � �-�i N � H q 01 N�'1 O N N O� N<'1 d O� a0 O� O -�+ ul �O 6''y V W N'O) O Vl�'1 O+1 .•a �'1�O.-+N �'1 .-a O 00 T f� aa ao .-, u a rn��no �n rnnmo �n o o m rn � V1 w .-�i U' O W �O�M N 00 t'1 N vl C7 U'1 � v M �l 1� W W U .-��h�7 •r ��o.7 t+l N N y y N N W� O � �� C � •z ti o �w � � F.-1 a�o N u C ^ . . H U O�'CI 4�ei �-+�/1 O� O✓1 N.--�a0 V1 O�D N t"1 �'1 vl aD ,� W� ^+ G O u'q aD oD � O�t�l N a0.r P1�1 O O Nl t+l � V1 ..1 W 0.N C 1�.Y C1 c0 n�o v1 O N.r t'1 �/1 vl W q a i .. 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H O W F .-I N X 6 m w � '� z z r a H e e C G � � o � w 6 0°10 m •• d ro w � � �ro a a �o r. a �n N H a � o � N a C N u a�i a � H � v � aPi .�c � a w o� x � a � 6 6 � w v o ro w�u w � >, m w w �n v� a � m u vZ� � ro h m �o ., w w m c� c� W w ro o O H L.1 N N ti O �+ H � N O ��y-+ H,7y > W C N 1+ W m 0.N W 7 '� � v P4 ai � W 00 O F w DC O � F O h d a N m N�-�-I N W N.y u'%1 e-I aN+ O F W k1 W C�.G m w.y 7 C� C N �tl r1 �E u v CY � p Z u m S� M N G 2 O 1+ H N u N Z O C] W H Y U N U N N N N L U M•r-� H U k7 H a p C a+ m > E w C G y P.O k7 F Z Z Z a GI O1 O C M W d O1 Ol O M W S+ T. H N M W W PL U H S w' W w U V�U M V w F 6 F O O H O Z P4 P4 � ` � CITY OF CAPE GIRARDEAU, MISSOURI � INTERNAL SERVICE FUNDS COMBINING STATEMENT OF REVENUES COLLECTED, EXPENSES PAID, � AND CHANGES IN RETAINED EARNINGS - ALL INTERNAL SERVICE FUNDS Year Ended June 30, 1985 � With Comparative Actual Amounts for Year Ended June 30, 1984 � Data Fleet Totals Processing Management 1985 1984 � REVENUES COLLECTED: Fee charges $ 48,022 952,888 1,000,910 51,035 �� Sale of property 25,307 25,307 Interest 251 251 Total operating � revenues collected 48,022 978,446 1,026,468 51,035 OPERATING EXPENSES PAID: Personal services 38,247 215,i07 253,354 36,515 � General operations 2,121 444,029 446,150 5,376 Contractual services 5,485 227,589 233,074 8,992 Miscellaneous expense 450 986 1,436 � Capital outlays i,180 35,051 36,231 Total operating expenses paid 47,483 922,762 970,245 50,883 � INCOME BEFORE OPERATING TRANSFERS 539 55,684 56,223 152 OPERATING TRANSFERS IN 25,000 25,000 � NET INCOME 539 80,684 81,223 152 � RETAINED EARNINGS AT BEGINNING OF YEAR 152 152 � RETAINED EARNINGS AT END OF YEAR $ 691 80,684 81,375 152 � � Note: 1984 totals represent only the Data Processing Internal Service Fund. The Fleet Management Internal Service Fund was not organized until July 1, 1984. � � � See accompanying notes to financial statements. (30) � Schedule 1 CITY OF CAPE GIRARDEAU, MISSOURI � SEWER TAX COLLECTIONS AND RECONCILIATION Year Ended June 30, 1985 � � Outstanding tax bills, June 30, 1984: 1984 tax bills $ 636,720 � Prior year tax bills 229,620 $ 866,340 Additions to 1984 tax bills 15,855 1985 tax bills 773,969 � TOTAL BILLS TO BE ACCOUNTID FOR $1,656,164 � TAXES COLLECTED DURING YEAR $ 729,798 � Add: Discounts 18,366 Adjustments 11,661 Cancellations 112,870 142,897 � Less: Penalties levied during year 13,610 129,287 OUTSTANDING TAX BILLS, June 30, 1985 � (Scheduled below) 797,079 TOTAL BILLS ACCOUNTED FOR, as above $1,656,164 � Outstanding tax bills, June 30, 1985: � Billed in year 1985 $ 604,408 Billed in year 1984 134,867 Billed in year 1983 22�894 '� Billed in year 1982 14,598 Billed in year 1981 4,101 � Billed in prior years 16,211 � Total outstanding tax bills, June 30, 1985 $ 797.079 � � � � � (31) � � � N � � r�i 7 'C7 d u h � N � �1 N �7 fV OD 00 CO CO �I a O � 6' � � N NI �I�I �I�I I I z �I W I I F v1 � H V W Q a � c o a „ � O O 1 a+ N �T ^+N M �T O.7 1� Tt O r��/1 Nl H fi a0 �/1 �t ul o. 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[-�m� �a�a Hw° ['c-�w ['�-�o�a ['�-�w° 3a �a 3w �c.�i a o a o �U ❑ U � � � v � I� vl p� n � O� O� � � �!1 vl .--� ..� 00 . ti � O Ul y N N N T � N 0 7 7 7 7 7 + .+ -+ �p O � a� W 7 7 7 7 7 � .-� ... /' "� y N u C C C C C y � p 3+ N M .i rl �-1 M �--1 A tn .� � H q U yl �.1 Y M 0.x C G C q G 1+ .Ti .-�'1 � � rl al W U U U V V 6 '-yi '-�i O d 6 ,2� � N � � O� �! �1 �Y T n � � � �O Cq O� Op W p� � � n m � rn � � � O� N N � � N pp p� N N . .-. . O� O� �O O N u H O� � H y � N ,.a � H CI � �-�I F .O �-I rn m .o N .-1 � /+ •ri U O T M O � M L p H /+ u .i 4 w ¢ � o �7-, -c � � o ¢ c z° � � KRAFT, MILES & TATUi�I � CERTIFIED PUBLIC ACCOliNTANTS OTHER OFFICES �I��l • � i f 2 2 1 B R O A D W A Y. C A P E G I R A R D E A U . M I 5 5 O U R I 6 3 7 O 1 KENNETT. MO. � ( 3 1 4 ) 3 3 4-3 O 1 1 POPIAR BLUFF, MO. WEST PLAINS, MO. ACCOUNTANTS' REPORT � ON COMPLIANCE FOR ATTACHMENT P AUDITS � Honorable Mayor and Members of the City Council � City of Cape Girardeau, Missouri We have examined the general purpose financial statements of the City of � Cape Girardeau, Missouri for the year ended June 30, 1985, and have issued our report thereon dated September 26, 1985. Our examination was made in accordance with generally accepted auditing standards; t�e provisions of Standards for Audit of Governmental Organizations, Programs, Activities, � and Functions, promulgated by the U.S. Comptroller General, as they pertain to financial and compliance audits; the Single Audit Act o£ 1984 (P.L. 98-502) ; the provisions of the Office of Management and Budget's Compliance � Supplement for Single Audits of Grants to State and Locai Governments (the Compliance Supplement) , and accordingly, included such tests of the accounting records and such other auditing procedures as we considered � necessary in the circumstances. In connection with the examination referred to above, a representative number of transactions from each major Federal assistance program were � selected to determine if Federal funds are being expended in accordance with the terms of applicable agreements and those provisions of Federal law or regulations that could have a material effect on the financial � statements or on each major Federal assistance program tested. The results of our tests indicate that for the items tested, the City of Cape Girardeau, Missouri complied with the material terms and conditions of the � Federal assistance agreements. Further, for the items not tested, based on our examination and the procedures referred to above, nothing came to our attention to indicate that the City of Cape Girardeau, Missouri had not complied with the significant compliance terms and conditions of the � programs referred to above beyond the findings and questioned costs noted above. � This report is intended solely for the use of the City of Cape Girardeau, Missouri, the cognizant audit agency, and other Federal audit agencies. This restriction is not intended to limit the distribution of this report, � which, upon acceptance by the City of Cape Girardeau, Missouri, is a matter of public record. ��{�2�� 'y'�di`� Ls'a-G�.+-,-� � f�. � Certified Public Accountants � � MEMBERS—AMERICAN INSTITUTE OF�CERTIFIED PUBLIC ACCOUNTANTS M E M B E R S—M I S S O U R I 5 O C I E T Y O F C E RT I F I E D P U B L I C A C C O U N T A N T S � � KRAFT, MILES & TATUNI CERTIFIED PliBLIC ACCOUNT�NTS OTHER OFFICES � 1 2 2 1 B R O A D W A Y, C A P E G I R A R D E A U . M I 5 S O U R I 6 3 7 O 1 KENNETT, MO. ( 3 1 4 ) 3 3 4-3 O I 1 POPLAR BLUFF, MO. WEST PLAINS, MO. ACCOUNTANTS' REPORT ON INTERNAL ACCOUNTING CONTROL � BASID SOLELY ON A STUDY AND EVALUATION MADE AS A PART OF THE AUDIT OF THE GENERAL PURPOSE FINANCIAL STATEMENTS OF CITY OF CAPE GIRARDEAU, MISSOURI � � Honorable Mayor and Members of the City Council Cape Girardeau, Missouri � We have examined the general purpose financial statements of the City of � Cape Girardeau, Missouri for the year ended June 30, 1985, and have issued our report thereon dated September 26, 1985. As part of our examination, we made a study and evaluation of the system of internal accounting control of the City of Cape Girardeau, Missouri to the extent we considered � necessary to evaluate the system as required by generally accepted auditing standards, the standards for financial and compliance audits contained in the U.S. Ger_eral Accounting Office Standards for Audit of Governmental � Organizations, Programs, Activities, and Functions, and the Single Audit Act of 1984 (P.L. 98.502) . For the purpose of this report, we have classified the significant internal accounting controls in the following � categories: l. Cycles of the Entity's Activity . Treasury or financing � . Revenue/receipts . Purchases/disbursements . External financial reporting � 2. Financial Statement Captions . Cash and cash equivalents � . Receivables . Debt - . Fund balance � 3. Accounting Applications . Billings . Receivables � . Cash receipts . Purchasing and receiving . Accounts payable � . Cash disbursements . Payroll . General ledger � � M EM B ERS-AM ER ICAN I NSTITUTE O�CERTI FI ED PU BLIC ACCOU NTANTS M EM 8 ERS-M I S50 U R I SOCI ETY OF CERTI FI ED PU BL IC ACCOU NTANTS � � 4. Major Federal Assistance Programs � . Eligibility . Types of services . Matching of effort . Reporting � Our study included all of the control categories listed above. The purpose of our study and evaluation was to determine the nature, timing, and extent � of performing the auditing procedures necessary for expressing an opinion on the city's general purpose financial statements. Our study and evaluation was more limited than would be necessary to express an opinion � on the system of internal accounting control taken as a whole or on any of the categories of controls identified above. The management of the City of Cape Girardeau, Missouri is responsible for � establishing and maintaining a system of internal accounting control. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of control � procedures. The objectives of a system are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, the City is managing its Federal � financial assistance programs in compliance with laws and regulations, and that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles. � Because of inherent limitations in any system of internal accounting control, errors or irregularities may nevertheless occur and not be � detected. Also, projection of any evaluation of the system to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the degree of compliance with the procedures may deteriorate. � Our study and evaluation made for the limited purpose described in the first paragraph would not necessarily disclose all material weaknesses in � the system. Accordingly, we do not express an opinion on the system of internal accounting control of the City of Cape Girardeau, Missouri taken as a whole or on any of the categories of controls identified in the first � paragraph. However, our study and evaluation disclosed no coaditions that we believe to be material weaknesses in interim accounting control. These conditions were considered in determining the nature, timing and � extent of the audit tests to be applied in our examination of the June 30, 1985 general purpose financial statements, and this report does not affect our report on the general purpose financial statements dated September 26, � 1985. This report is intended solely for the use of management and other federal � and state agencies and should not be used for any other purpose. ��/��2°�` �'Lc,�a� y� ��_ Certified Public Accountants � � 38 ( )