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Home My WebLink About1973-1974.AuditReport.Library � � � � � � � CAPE GIRARDEAU PIJBLIC LIBRARY CAPE GIRARDEAU, MISSOURI � � � � � � � � AUDITORS' REPOR� � JUNE 30, 1�74 � � � � � � � � � � � � � TABLE OF CONTENTS � Page � Auditors' Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 � Schedule of Receipts, Disburaements and Fund Balances: Library Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . 2 � Library Building Fund . . . . . . . . . . . . . . . . . . . . . . . . . . 3 � State Aid Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Special Memorial Building Fund . . . . . . . . . . . . . . . . . . . . . . 5 � Scholarship Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 � Cash Collection Fuad . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 � � � � � � � � � _ _ � HOCHE, BARKLAGE AND COMPANY CERTIFIED PLIBLIC ACCOLINTANTS � 1221 BROADWAY CAPE GIRARDEAU, MISSOURI 63701 � August 15, 1974 � � 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, 1974. Library Operating Fund � Library Building Fund State Aid Fund Special Memorial Building Fund � Scholarship Fund Cash Collection Fund � ' 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. , In our opinion, the accompanying statements, prepared on a cash � basis, present fairly the balances of the preceding funds of the Cape � Girardeau Public Library, at J une 30, 1974, and the cash transactions for � the year then ended on a basis consistent with that of the preceding year. `� /��'� � G'�%r+-�^.C. �� , Certified Public Accountants ' � I � - 1 - � _ � � � � CAPE GIRARDEAU PUBLIC LIBRARY CAPE GIRARDEAU, MISSOURI � SCHEDULE OF RECEIPTS, DISBURSEMENTS AND FUND BALANCES CITY OF CAPE GIRARDEAU, LIBRARY OPERATING FUND, � YEAR. ENDED JUNE 30, 1974 � BALANCE IN FUND, JULY l, 1973 $ 36,666.10 � RECEIPTS: Locally assessed and public service corporation taxes $ 126,564.77 � Transfers from Cash Collection Fund, page 7 3,531.70 Interest on investments 2,686.50 � Total receipts 132,782.97 $ 169,449.07 � DISBURSEMENTS: Salaries and wages $ 71,221.81 Books 22,342.49 � F.I.C.A. taxes and insurance 8,399.53 Book processing 4,779.00 Utilities 2,278.66 � Repairs and maintenance 1,939.41 Various supplies and miscellaneous 3,600.28 Art prints, periodicals and newspapers 2,193.07 � Records, films, micro£flm, etc. 2,520.16 Equipment, furniture. and fixtures 1,370.06 Communications 1,163.73 � Audio visual contracts 2,297.41 Car allowance, travel and memberships 1,863.93 Freight and express 881.65 � Total disb�rsements 126,85L.19 BALANCE IN FUND, JUNE 30, 1974 $ 42,597.88 � CONSISTING OF: Cash in checking account $ 2,597.88 � Cash in open time deposit 40,000.00 Total as above $ 42,597.88 � j'# � - 2 - � � � � � � � CAPE GTRARDEAU PUBLIC LIBRARY „ CAPE GIRARDEAU, MISSOURI � � SCHEDULE OF RECEIPTS, DISBURSIINENTS AND FUND BALANCES CITY OF CAPE GIRARDEAU, LIBRARY BUILllING FUND, YEAR ENDID JUNE 30, 1974 � � BALANCE IN FUND, JULY 1, 1973 $ 189,230.13 RECEIPTS: � Locally assessed and public service corporation taxes $ 6,784.45 Interest on investments 13,989.20 � Total receipts 20,773.65 $ 210,003.78 � DISBURSEMENTS - BALANCE IN FUND, JUNE 30, 1974 $ 210,003.78 � CONSISTING OF: Cash in checking account $ 2,003.78 � Cash in open time deposit 208,000.00 � Total as above $ 210,003.78 � � � � � � - 3 - � �� - _ _ __. -- _-___ _ __ _ � � CAPE GIRARDEAU PUBLIC LIBRARY � CAPE GIRARDEAU, MISSOURI � SCHEDULE OF RECEIPTS, DISBURSEMENTS AND FUND BALANCES STATE AID FUND YEAR ENDED JUNE 30, 1974 j1 � ', BALANCE IN FUND, JULY 1, 1973 $ 4,G�80.07 � RECEIPTS: State aid $ 9s368.20 , Reimbursement of travel expenses (Footnote) 1,OOI.64 , Rei.mbursement of materials expense 46.18 � Interest 216.07 Total receipts 10,632.09 , � $ 15,112.16 fi DISBURSEMENTS: � Travel, registration and meetings $ 1,508.36 Building repairs 1,483.58 Dues 632.00 � � ', Films and materials 787.18 Plaques and awards 24.55 Library programs expense 138.46 � Postage 91.84 , Miscellaneous 95.75 Transfer to Memorial Building Fund 50.00 � Total disbursements 4,811.72 BALANCE IN FUND, JUNE 30, 1974 $ 10,30i0.44 , � ' CONSISTING OF: ' Cash in checking account $ 1 64$..70 � , Cash in savings account 8,651.74 Total as above $ 10,300.44 ' � I'ootaote: Witfi permission from the Board, the Librarian has written checks for � airline tickets and anticipated expenses for trustees and staff's travel expenses. Staff inembers in turn reimburse the State Aid Fund ' when actual expenses are paid from the Operating Fund. Trustees � ' actual expenses are paid by this fund. � � - 4 - � _ _ _ � _ . _ __ _ _,_ -___ __ ___ _ _ _ _ _ � ' � � � � ' � CAPE GIRARDEAU PUBLIC LIBRARY � ' CAPE GIRARDEAU, MISSOURI ' � ', SCHEDULE OF RECEIPTS, DISBURSEMENTS AND FUND BALANCES SPECIAL MEMORIAL BUILDING FUND YEAR ENDED JUNE 30, 1974 � ' � RECEIPTS: Transfer from State Aid Fund $ 50.00 Interest .53 � Total receipts $ 50.53 , � ' DISBURSIIKENTS BALANCE IN FUND, JUNE 30, 1974 $ 50.53 � ' CONSISTING OF: Cash in savings account $ 50.53 � Note: This fund was established for a�s�gnat�a � and undesignated gifts and memorials. � � ' � � � � - 5 - � __ _ _ _ .,. � _ _ . __ __ _ ___ ___ � ; i Ii � , � ' ��I � ' � � ' CAPE GIRARDEAU PUBLIC LIBRARY �i CAPE GIRARDEAU, MISSOURI � SCHEDULE OF RECEIPTS, DISBUitSEMENTS AND FUND BALANCES i � SCHOLARSHIP FUND ' YEAR ENDED JUNE 3Q, 1974 � : , BALANCE IN FUND, JULY 1, 1973 $ 100.00 � RECEIPTS: Reimbursement from past scholarship recipient 200.00 � $ 300.00 ' DISBURSEMLNTS � BAIANCE IN FUND, JUNE 30, 1974 $ 300.00 � CONSISTING OF: , Cash in checking account $ 300.00 � Not�: Scholarship recipients agree to work in Missouri libraries for a � two year period after acquiring their library science degree. If the recipients do not fulfill this requirement, they must repay a proportionate amount of the scholarship received by them. The � $300.00 represents a partial repayment arising from such a situation. � � 'I � � � - 6 - � __. � -- _ , _ _ _ - . - _ _ _ -, � ' � � � I � CAPE GIRARDEAU PUBLIC LIBRARY , � CAPE GIRARDEAU, MISSOURI � '' SCHEDULE OF RECEIPTS, DISBURSEMENTS ANA FUND BALANCES , CASH COZLECTION FUND YEAR ENDED JUNE 30, 1974 � . � BALANCE IN CASH DRAWER, JULY 1, 1973 $ 76.74 RECEIPTS: � Fines $ 2,283.39 Gifts and memorials 316.92 Copies and microprints 362.20 � � Lost and damaged books and films 242.62 I Reiinbursements - Postage, supplies, telephone, etc. 219.13 Card applications and replacements 66.10 � Mileage reimbursement 2.00 Proceeds from book sale 81.45 ' Total receipts 3,573.81 � $ 3,650.55 DISBURSEMENTS: � Transfers to Operating Fund, page 2 3,531.70 BALANCE IN CASH DRAWER, JUNE 30, 1974 $ 118.85 'i � � � � � ' � ' � ' � . :