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Home My WebLink About1971-1972.AuditReport.Library � � � � � � � i !� CAPE GIRARDFAU PUBLIC LIBRARY CAPE GIRARDEAU, MISSOURI � � � � � � � � � AUDITaRS' REPORT � JUNE 30, 1972 � � � � � � i ___ _ � � � � � � � ' TABLE OF CONTENTS � IPage � � . 1 Aud�tors Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . � Schedule of Receipts, Disbursements and Fund Balances: Library Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . 2 � Library Building Fund . . . . . . . . . . . . . . . . . . . . . . . . . 3 � State Aid Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Spec ia 1 Grants Fund . . . . . . . . . . . . . . . . . . . . . . . . . . 5 � Petty Cash Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 � � � � � � � � � -_ — — � H�CHE AND BARKLAGE CERTIFIED PUBLIC ACCOLJNTANTS � 1221 BIZOADWAY CAPE GIRARDEALJ, MISSOLIRI 63701 � September 7, 1972 � � To the Board of Trustees Cape Girardeau Public Library � Cape Girardeau, Missouri � We have examined the statements of cash receipts, disbursements and fund balances of the funds listed below of the Cape Girardeau Public � Library, for the year ended June 30, 1972. � Library Operating �'und Library Building Fund State Aid Fund � Special Grants Fund Petty Cash Fund � Our examination was made in accordanc� with generally accepted auditing standards, and accordingly included such tests pf the accounting ! records and such other auditing procedures as we considered necessary in the cixcumstances. IIn our opinion, the accompanying statements, prepared on a cash � basis, present fairly the balances of the preceding funds of the Cape IGirardeau Public Library, at June 30, 1972, and the casY� transactions for the year then ended on a basis consistent with that of the preceding year. ( f ,�p-�--�-��o�� Certified Publi,c Accounta s I - 1 - � � � � i 11 i � CAPE GIRARDEAU PUBLIC LIBRARY !1 , CAPE GIRARDEAU, MISSOURI � � SCHEDULE OF RECEIPTS, DISBURSEMENTS AND FUND BALANCES � CITY OF CAPE GiRARDEAU, LIBRARY OPERATTNG FUND, YEAR ENDED JUNE 30, 1972 � � j BALANCE IN FUND, JULY 1, 1971 $ 24,400.71 � RECEIPTS: � � Locally assessed and public service corporatian taxes $ 109,365.64 Transfers from Petty Cash Fund, page 6 2,447.02 � Interest on investments 1,504.05 I Total receipts 113,316.71 � f $ 137,717.42 DISBURSEMENTS: � , Salaries and wages $ 63,001.01 Books 20,084.42 F.I.C.A, taxes and inaurance 6,866.93 f Book process�ng 2,837.00 f ( Utilities 2,224.33 ! Repairs and maintenance 5,325.88 I Various suppl�.es 2,657.68 Art prints, periodicals and newspapers 2,031.27 � Records, films, microfilm, etc. 2,092.89 � Equipment 872.51 I Telephone 919.68 Audio visual 515.55 Car allowance and travel 1,172.49 Freight and express 160.76 Total disbursements 110,752.40 I BALANCE IN FUND, JUNE 30, 1972 $ 26,955.02 I � 1 I � f � � I � � Z - i � � I � � � f � ' CAPE GIRARDEAU PUBLIC LIBRARY CAPE GIRARA�AU, MISSOURI � I SCHEDULE OF RECEIPTS, DISBURSEMENTS ANA FUND BALANCES � CITY OF CAPE GIRARDEAU, LIBRARY BUILDING FUND, I YEAR ENDED JUNE 30, 1972 � f � BALANCE IN FtJND, JULY 1, 1971 $ 143,945.06 � � RECEIPTS: , Locally assessed and p�ublic service � corporation taxes $ 12,319.77 Interest on investments 9,463.21 Total receipts 21,782.98 � $ 165,728.04 � DISBURSEMENTS � _ BALANCE IN FUND, JUNE 30, 1972 $ 165,728.04 i I I � I � � I . I � - 3 - I'� � CAP� GTRARDEAU PUBLIC LIBRARY � CAPE GIRARDEAU, MISSOURI � SCHEDULE OF RFCEIPTS, DISBURSEMENTS AND FUND �ALANCES STATE AIA �'UNI� YEAR END�D JUNE 30�1972 � � BALF,NCE IN FUND, JULY 1, 1971 $ 1,406.25 RECEIPTSs ■ State aid $ 5,097.76 � Reimbursement of travel expenses (Footnote 1) 880.99 Interest 33.38 � Donations for books 97.00 Total receipts 6,109.13 � $ 7,515.38 DfSBURSEME�TTS: Travel, registration and meetings $ 1,491.5b � Equipment, furniture and fixtures 1,567.70 Retirement plan 667.00 Dues 509.p0 � Books 248.38 I Film 220.00 Property apprai,sals 100.00 Building maintenance ��2� Plaques and awaXds 45.74 Postage 25.00 Mi�cellaneous 1,1.00 Total disbursements 4,856.62 BALANCE IN FUND, JUNE 30, 1972 $ 2,658.76 CONSISTING OF: Cash in checking account $ 1,311.14 Cash in savittgs account 1 347.62 � Total as above $ 2,658.76 Footnote 1: With permission from the Board, the Librarian has writ�en checks for airline tickets and anticipated expet�ses for trustees and staff's travel expenses. They in turn reimburse the State Aid Fund whe� actual expenses are s�bmitted for payment and received from the Tax Fund, - 4 - i r'� � I � I � � � � ` � � i I � � CAPE GIRARDEAU' PUBLZC LIBRARY CAPE GTRARDEAU, MISSOURI � � � SCHEDtJLE OF RECEIPTS, DISBURSEMENTS AND FUND BALANCES SPECIAI, GRANTS FUND - CHILDRENS THEATRE WORKSHOP I YEAR ENDED JUNE 30, 1972 , I BAIANCE IN FUND, JULY 1, 1971 � � RECEIPTS: Missouri Council of Arts 300.00 f $ 300.00 i DISBURSEMENT3: � Materials and supplies I $ 153.52 ! Consultant fees 50,00 ! Printing 24.50 iPublication$,prints, etc. 10.35 Reimbursed participants for clothing I stolen during performance 61.63 Tatal disbursementa 300.00 BALANCE IN FUND, JUNE 30, 1972 � $ _ � � � I � � ) �� - - 5 - \� � � � � CAPE GIRARD�AU PUBLIC LIBRARY � CAPE GIRARDEAU, MISSOURI ISCHEDULE OF RECEIPTS, DISBURSEMEN�S AND FUND BALANCES PETTY CASH FUND YEAR ENDED JUNE 30, �.972 ( ' BALANCE IN CASH DRAWER, JULY 1, 1971 $ 104.88 RECEIPTS: Fines $ 2,470.33 Gifts and memorials 232.50 Copies, microfilm and prints 310.50 Lost and damaged books and films 227.61 Postage and telephone reimbursement 49.73 Card applications and replacements 65.20 Rebates g�.gs Sale of books and supplies 143.95 Total receipts 3,587.67 DISBURSEi�NTS: $ 3,b92.55 Publications, prints, etc. $ 429.58 Postage 443.32 Miscellaneous supplies 237.74 Coffee, cups, etc. 65.60 Other miscellaneous expenditures 32.17 � Transfers to Operating Fund, page 2 2,447.02 Total disbursements 3,655.43 BALANCE IN CASH DRAWER, JUNE 30, 1972 $ 37.12 - 6 -