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� ,� CITY OF CAPE GIRARDEAU, MISSOURI ''
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AUDITORS' R�PORT �
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� '� REVENUE SHARING FUNDS '
JUNE 30, 1975 'i
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TABLE OF CONTENTS I'I
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Auditors' Report on Financial Audit . . . . . . . . . . . . . . . . . . . . . . 1 !j
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Statement of Revenue A ro riations Encumbra ces "
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Expenditures and Balance for the Year I�ded June 30, 1975 . . . . . . . . . . 2
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Statement of Obligations Incurred ,,
for the Year Ended June 30, 1975 . . . . . . . . . . . . . . . . . . . . . . 3
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� ���,j Suromary of Data Submitted to the Bureaµ of the Census ��
for the Year Ended June 30, 1973 . . . . . . . . . . . . . . . . . . . . . . 4 i
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i i Auditors' Report on Compliance . . . . . . . . . . . . . . . . . . . . . . . . S
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� ' HOCHE, BARKLAGE AND COMPANY, INC.
A PROFESSIONAL CORPORATION ,
� ' CERTIFIED PUBLIC ACCOLINTANTS ��.
1221 BROADWAY
CAPE GIRARDEAIJ, M15SOUR1 63701
� ' October 9, 1975
� ' To The Honorable Mayor and City Council
City of Cape Girardesu, Missouri
� ' '
We have examined the Revenue Sharin Fund Statement of Revenue
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� Appropriations, Encumbrances, Expenditures and Balance and the Statement of
, Obligations Incurred of the City of Cape Girardeau, Missouri, for the year
� , ended June 30, 1975, and have com ared the financial data for the ear ended
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� June 30, 1973, included on Bureau af Census Forms with audited records of the
City of Cape Girardeau, Missouri. Our examination was made in accordance with
� , enerall accepted auditin standards and the "Audit Guide and Standards for
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� I! Revenue Sharing Rec�ipients" issued by the Office of Revenue Sharing, U. S.
Department of the Treasury, and accordingly, included such tests of the account-
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d d r as w n 'd r d n ssar n
in records an such other auditin roce u es e co sz e e ece i
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� the circumstances.
� � In our opinion, the Statement of Revenue, Appropriations, Encum- ;
brances, Expenditures and Balance and the Statement of Obligations Incurred as
� ' adjusted present fairly the revenue, expenditures, obligations incurred and
'r rd ssouri for
r d of th it of Ca e a eau Mi
status of revenue sha in fun s e C Gi
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;�', the year ended June 30, 1975, in conformity with generally accepted accounting j
� principles. Further, except for the adjustments as shown on page 4, the
d n on t e Buresu of Census Forms for the ear ended June 30
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� , financial ata show h y , ;
II� 1973, is in agreement with sudited records of the City of Cape Girardeau, ��,�
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� Missouri. ��
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Certified Public Accountants
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� ' CITY OF CAPE GIRARDEAU, MISSOURI ,Ij
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� I'j REVENUE SHARING FUNDS '�
' STATEMENT OF REVENUE, APPROPRIATIONS, ENCUI�RANCES, I!iI
' EXPFNDITURES AND BALANCE FOR THE YEAR �NDED JUNE 30, T975 '�,,I,
� �'���� (26 20 016 001) j�
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�, � - Per books 'I
and audit
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� �'I� Available funds, beginning of year: '�i
II. Unappropriated $ - ��
Unencumbered appropriations 134,402.00 �Ilil
� �; Total $ 134,402.001 'i;i
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Add zevenue: ''�'
� II Entitlement payments 542,280.00 '�'I
��i Interest 43,729.00 ���I
� �� Total $ 720,411.00 �
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Less unappropriated, end of year '
� I� Available for obligation during year $ 720,411.00 I,I
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� �� Less:
Expenditures (cash) $ 601,528.00
Encumbrances (net) 376,710.00 'i
� ',i Total obligations incurred $ 978,238.002 i
umbered balance end of ear $(257,827.00) I,��
,I'I Unenc , Y _
� I Unappropriated, end of year ��
Available funds, end of year $(257,827.00)3ii
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I�I Footnote 1: The City adjusted the available funds to agree with the ��
� '� audited figures at June 30, 1974. ��
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'� Footnote 2s The City maintains its accounts on the cash basis. �I
� I�'i Encumbrances have been applied to the account figures i�
to obtain the figures for Obligations Incurred during �;�
!� the period. I�ii
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'I Footnote 3: The cash balance of Xhis fund at June 30, 1975, is i
,� $530,849.00. Encumbrances at this date amount to i
� �� $788,676.00. I
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CITY OF CAPE GIRARDEAU, MISSOURI
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REVENUE SHARING FUNDS !�
STATEMENT OF OBLIGATIONS INCURRED
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26 20 016 041 !'
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Expenditures per books and audit
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Revenue �;
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Allocable to Sharing �il
� ' Total other funds funds
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ij Operating/maintenance expenditurea:
Public safety $ _ $ $ _ �I�
Environmental protection 315,817.00 197,415.00 118,402.00 I;
� �'� Public trans ortat' _ 'i
p ion _ _
Health _ _ I,I
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� '� Recreation _ _ iI
I'� �ibraries _ _ _ �
�I Social services for aged and poor _ _ _ �I
` �� Financial administration II�
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I� Total operating/maintenance $ 315,817.00 $ 197,415.00 $ 118,402.00 ,
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Capital expenditures: ii
� II' Multipurpose and eneral Government $ - _ �;
I� Education g _ $ _ $ _ I��
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I Hea 1 th _ _ _ ;�
'I Transportation - - - I,
�! Social development - _ _
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` Housing and community development - - - I�
� Economic development - - - �f
, �i Environmental protection 105,983.00 - 105,983.00 lil
' Public safety 680,868.00 - 680,868.00 Ii
Recreation/culture 72,985.00 - 72,985.00 �
Others s ecif - _
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Total ca ital e nd't - "
p xpe i ures $ 859,836.00 $ $ 859,836.00 '�
Total obligations incurred $ 1,175 653.00 il
, $ 197,415.00 $ 978,238.00 �I
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CITY OF CAPE GIRARDF,AU, MISSOURI
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SI7rIlKARY OF DATA SUBMITTED TO BUREAU OF THE 'I
� ;' CENSUS FOR THE YEAR ENDED JUNE 30, 1973 !I
(26 20 016 001) i�
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Reported Audit ;I
to census adjustments Adjusted '�
PART I ---_.__ �I
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1. Property taxes $ �/��-,118.00 $ 4,312.001
2. Sales taxes: $ 549,430.00 'I
� ,� (a) General sales tax 1,174,036.00 _ 1 ;'
� (b) Gasoline tax ,174,036.00 I
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� (c) Liquor tax _ _ _ �
(d) Cigarette and tobacco taxes 108,351.00 108,351.00 �
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(e) Public utilities tax 343,282.00 �'
� 'i (f) Other ' 343,282.00 ;�
, 3. Licenses, permits and other taxes: i�
(a) Income, payroll or earnings II
Itax, local ','
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(b) Motor vehicle licenses (1oca1) 81,411.00 - �,'
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(c) Fees retained from tax ,411.00
I i� collections by offic"ials of
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� (d) Other (Merchants license and ;I
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animal licenses) 150 208.00 504.002 150,712.00 II
�� 4. Taxes for education ' _
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,� PART I I i I
� From state: � �
1. General support: �
il(a) Property tax relief _ _ _ „
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All oth �
� ) er (intangible taxes) 34,320.00 - 34,320.00 i
2. Streets and highways 251,889.00 - 251,889.00 i
3. Education - - II
4. Public welfare _
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5. Health I
or hospitals _ _ _ ��
� 6. All �i
other olice com _
(p puter terminal 3
� From other local governments , 30 426 004 1,009.00 1,009.00 'i�
354.005 30,780.00 I�
, From Federal Government (directly) 511,562.00 18,580.006 530,142.00� �
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Footnote 1: Interest and penalties on delinquent taxes were omitted on census form. �
' Foottwte 2: Animal licenses were omitted on census form. �!
'� Footnote 3: Police computer terminal project reimbursements were omitted on census forat.'� �
,� Footnote 4: County street participation. ��
� Footaote 5: Countp participation on office space was omitted on census form. ��
�� Pootuote 6: Government participation on sewer project was omitted on census form.
Footnote 7: Federal Revenue Sharing $482,472.00; open land space for parke $29,090.00; i
ii sewer project partici.pation $18,580.00. i �
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� HOCHE, BARKLAGE AND COMPANY IN
, C.
, A PROFESSIpNAL CORPORATION
� CERTIFIED PUBLIC ACCOUNTANTS
1221 BROADWAY
CAPE 61RARDEAU, MISSOURI 63701
� October 9, 1975
�
Ta 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 Cit of Ca e Girard a
Y P e u, Missouri, for the year
t ended June 30, 1975, and have com ared th
e fina
n
P cial da
ta
for t
1 he ear ended
Y
� , June 30, 1973, included on Bureau of Census Forms with the audited records
of the City of Cape Girardesu, Missouri. Our re
port thereon, which appears
` ' on page 1, is qualified as it pertains to page 4 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 j
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 procedures as we considered necessary in
' the circumstances.
As part of our exatnination we made a stud o �
, y f compliance matters
as prescribed in Section V. D. of the "Guide" for the year ended June 30,
�� 1975.
Our stud of co
m lian
ce which r 1
Y P , e ated to the re
uirement i
s cited
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above, disclosed no conditions which we consider matters of non-compliance. �
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Certified Public Accountants II �
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