HomeMy WebLinkAbout1973-1974.AuditReport.RevenueFunds � _ : _ _ _ -_ _ _- _ _ ._
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� CITY OF CAPE GIRARDEAU, MISSOURI
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' AUDITORS' REPORT '
� REVENUE SHARING FUNDS
JUNE 30, 1974
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� TABLE OF CONTENTS
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� Auditors ' Report on Financial Audit . . . . . . . . . . . . . . . . . . . . . 1
� Statement of Revenue, Appropriations, Encumbrances, .
Expenditures and Balance, �ao Years Ended June 30, 1974 . . . . . . . . . 2
� Statement of Obligations Incurred, • . . .
�ao Years Ended June 30, 1974 . . . . . . . . . . . . . . . . . . . 3
� Summary of Data Submitted to the Bureau of the Census,
For the Year Ended June 30, 1971 . . . . . . . . . . . . . . . . . . . . . 4
� Summary of Data Submitted to the Bureau of the Census,
For the Year Ended June 30, 1972 . . . . . . . . . . . . . . . . . . . 5
� Auditors' Report on Compliance . . . . . . . . . . . . . . . . . . . . . . . 6
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� HOCHE, BARKLAGE AND COMPANY
CERTIFIED PUBLIC ACCOLJNTANTS
� ' 1221 BROADWAY
CAPE GIRARDEAU, MISSOLJRI 63701
� September 17, 1974 '
� To The Honorable Mayor and City Council
City of Cape Girardeau, Missouri
� We have examined the Revenue Sharing Fund Statement of Revenue,
� Appropriations, Encumbrances, Expenditures and Balance and the Statement of
' Obligations Incurred of the City of Cape Girardeau, Missouri, for the two
� years ended June 30, 1974, and have compared the financial data for the years
� ended June 30, 1971 and June 30, 1972, included on Bureau of Census Forms
with audited records of the City of Cape Girardeau, Missouri. Our examination
� was made in accordance with generally accepted auditing standards and the
� "Audit Guide and Standards for Revenue Sharing Recipients" issued by the
Office of Revenue Sharing, U. S. Department of the Treasury, and accordingly,
� included such tests of the accounting records and such other auditing pro-
� cedures as we considered necessary in the circumstances. '
In our opinion, the Statement of Revenue, Appropriations,
� Encumbrances, Expenditures and Balance and the Statement of Obligations
� '„ Incurred as adjusted present fairly the revenue, expenditures, obligations
incurred and status of revenue sharing funds of the City of Cape Girardeau,
� Missouri, for the two years ended June 30, 1974, in conformity with generally
� accepted accounting principles. Further, except for the adjustments as shown
� on pages 4 and 5, the financial data shown on the Bureau of Census Forms for
the years ended June 30, 1971 and June 30, 1972, is in agreement with audited
� , records of the City of Cape Girardeau, Missouri.
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� Certified Public ccountants
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� CITY OF CAPE GIRARDEAU, MISSOURI ,
� REVENi1E SHARING FUNDS
STATEMENT OF REVENUE, APPROPRIATIONS, ENCUMBRANCES,
EXPENDITURES AND BALANCE, TWO YEARS E1�IDED JUNE 30, 1974
� (26 20 016 001)
� ' Per books Adjustments Adjusted
Available funds, beginning of year:
� Unappropriated $ - $ - $ - '
Unencumbered appropriations - - -
� To ta 1 $ - $ - $ -
Add revenue: '
� Entitlement payments 928,016.00 _ 928�016.00
Interest 61,261.00 61,261.00
Total $ 989,277.00 $ - $ 989,277.00
� Less unappropriated, end of two year period - - -
� , Available for obligation during period $ 989,277.00 $ - $ 989,277.00
Less: 1
Expenditures $ 443,519.00 $ (610.00r $ 442,909.00 ;
� Encumbrances (net) - 411,966.00 2 411,966.00
Total obligations incurred $ 443,519.00 $ 411,356.00 $ 854,875.00
� Unencumbered" balance, end df year $ 545,758.00 $(411,356.00) $ 134,402.00
Unappropriated, end of two year period - - -
� Available funds, end of two year period $ 545,758.00 $(411,356.00) $ 134,402.00 ',
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Footnote 1: The City had included rei.mbursements on property purchases
in receipts to the Revenue Sharing Funds. Thsse receipts
� were adjusted to the expenditures for the related properties.
Footnote 2: The City maintains its accounts on the cash basis.
� Encumbrances have been applied to the book figures to obtain
the figures for Obligations Incurred during the period.
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CITY OF CAPE GIRARDEAU, MISSOURI
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REVENUE SHARING FUNDS
� STATEMENT OF OBLIGATIONS INCURRED
TWO YEARS ENDED JUNE 30, 1974
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� Per books Adjustments Adjusted
Operating/maintenance expenditures:
Public safety $ - $ - $ - '
� Environmental protection 4,741.00 11,909.00 16,650.00 �,
Public transportation - - -
� Health _ _ _
Recreation
Libraries - - -
� Social services for aged and poor _ _ =
Financial administration
Tota� operating/maintenance $ 4,741.00 $ 11,909.00 $ 16,650.00
� Capital expenditures:
Multipurpose and general Government $ - $ - $ - '
� Education = _ _
Hea lth
Transportation - - -
� Social development _ _ _
Housing and community development
Economic development - - '
� Environmental conservation 303,053.00 353,535.00 656,588.OQ
Public safety 88,388.00 14,083.00 102,471.00
' Recreation/culture 47,337.00 31,829.00 79,166.00
� Others (specify) - - -
Total capital expenditures $ 438,778.00 $ 399,447.00 � 838=225.00
Total obligations incurred $ 443,519.00 $ 411,356.00 $ 854,875.00
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� Comments on Financial audit:
� The City had included waste disposal receipts of $29,092.00 and
rental receipts of $1,575.00 in the Revenue Sharing Funds. These amounts
were not included in the actual use report and will be transferred to the
� General R�venue Fund of the City.
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CITY OF CAPE GIRARDEAU, MISSOURI
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SU1�IA.RY OF DATA SUBMITTED TO BUREAU OF THE
� CENSUS FOR THE YEAR ENDED JUNE 30, 1971
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(26 20 016 001)
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Repo:rted Audit
� to census adjustments Adjusted
PART I
l. Property taxes $ 834,560.00 $ 6,008.001 $ 840,568,00
� 2. Sales taxes: _ _ _
(a) General sales tax
(b) Gasoline tax - - -
� (c) Liquor tax - = -
(d) Cigarette and tobacco taxes 101,670.00 101,670.00
(e) Public utilities tax 291,208.00 - 291,208.00
� (f) Other - - -
3. Licenses, permits and other taxes:
(a) income, payroll or earnings ,
� tax, loca 1 - _ - '
(b) Motor vehicle licenses (local) 76,124.00 76,124.00
(c) Fees retained from tax collections
� by officials of your government - - - '
(d) Other (merchants licenses and
animal licenses) 121,555.00 416.002 121,971.00
� 4. Taxes for education - - -
PAR.T II
� From state:
1. General support:
(a) Property tax relief - - -
� (b) All other (intangible taxes) 42,221.00 _ 42,221.00
2. Streets and highways 157,789.00 157,789,00
3. Education - - -
� 4. Public welfare = _ =
5. Health or hospitals
6. All other (Library state aid) - 2,566.00 3 2,566.00
� From other local governments 75,502.004 (�,278.00)5 72,224.00 ;
From Federal Government (directly) 15,000.006 15,000.00 �
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Footnote I: Interest and penalties on delinquent taxes were omitted on census form.
� Footnote 2: Animal licenses were omitted on census form.
Footnote 3: State aid for City Library was omitted on census form.
Footnote 4: County street participation $71,769.00� special assessments $3,733.00.
� Footnote 5: Special assessments are removed and amount of county participation of
office space of $455.00 is added.
Footnote 6: Government grant - open land space for park.
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� CITY OF CAPE GIRARDEAU, MISSOURI
� SUNIME�RY OF DATA SUBMITTED TO BUREAU OF THE
CENSUS FOR THE YEAR ENDED JUNE 30, 1972 '
� (26 20 016 001)
� Reported Audit
to census adjustments Adjusted
� ' PART I
1. Property taxes $ 582,581.00 $ 4,138.001 $ 586,719.00
2. Sales taxes:
� (a) General sales tax 591,185.00 _ 591,185.00
(b) Gasoline tax
(c) Liquor tax - - -
� (d) Cigarette and tobacco taxes 103,156.00 _ 103,L56.00
(e) Public utilities tax 306,860.00 306,860.00
(f) Other - - -
� 3. L�censes, permits and other taxes: '
(a) Income, payroll or earnings
tax, local - - ' '
� (b) Motor vehicle licenses (local) 79,111.00 - 79,111.00
(c) Fees retained from tax collections
by officials of your government - - - ,
� (d) Other (merchants licenses and
animal licenses) 144,640.00 697.002 145,337.00
4. Taxes for education - - - ,
� ' PART II
From state:
� l. General support: _ _ _
(a) Property tax relief
(b) All other (intangible taxes) 30,157.00 - 30,157.00
� 2. Streets and highways 182,473.00 _ 182,473.00
3. Education
4. Public welfare - ' '
� 5. Health or hospitals - - '
6. All other (sanitation - sewer project
and library state aid) 82,800.00 5,098.003 87,898.00 '
� From other local governments 24,630.004 5,960.005 30,590.00
From Federal Government (directly) 131,395.006 131,595.00
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' Footnote 1: Interest and penalties on delinquent taxes were omitted on census form.
� Footnate 2: Animal licenses were omitted on census form.
Footnote 3: State aid for City Library was omitted on census form.
Footnote 4: County street participation $23,808.00; special assessments $823.00.
� Footnote S: Special assessments are removed and amount of county participation of
office space of $6,783.00 is added.
Footnote 6: Government participation on sewer project $101,200.00; open land space
� for parks $30,395.00
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� H�CHE, BARKLAGE AND COMPANY
CERTIFIED PLJBLIC ACCOUNTANT5
� 1221 BROADWAY
CAPE GIRARDEALJ, MISSOURI 63701
� September 17, 1974
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To The Honorable Mayor and City Council
� City of Cape Girardeau, Missouri
� We have examined the Revenue Sharing Fund Statement of Revenue,
� Appropriations, Encumbrances, Expenditures and Balance and the Statement of
Obligations Incurred of the City of Cape Girardeau, Missouri, for the two
� years ended J une 30, 1974, and have compared the financial data for the
years ended J une 30, 1971 and June 30, 1972, included on Bureau of Census '
� Forms with the audited records of the City of Cape Girardeau, Missouri.
� Our report thereon, which appears on page 1, is qualified as it pertains to
pages 4 and 5 for the reasons set forth therein. Our examination was made
� in accordance with generally accepted auditing standards and the "Audit
� Guide and Standards for Revenue Sharing Recipients" issued by the Office of
Revenue Sharing, U. S. Department of the Treasury, and accordingly, in-
� cluded such tests of the accounting records and such other auditing pro- '
� cedures as we considered necessary in the circumstances.
As part of our examination, we made a study of compliance matters
� as prescribed in Section V. D. of the "Guide" for the year ended June 30,
� 1974.
Our study of compliance, which related to the requirements cited
� above, disclosed no conditions which we con5ider matters of non-compliance.
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Certified PublYc Accountants
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