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Home My WebLink About1974-1975.AuditReport.Library � _ - ._ . _ _ _ � � � � � � CAPE GIRARDEAU PUBLIC LIBRARY ' CAPE GIRARDEAU, MISSOURI � � � � � ' � � � AUDITORS' 'REPORT � ��, JUNE 30, 1975 � � �' � �i I,i � � '�I �i I � Ii '�i �i �I i � �i ,�� I ��, ,� � -- ----- --- -- - --_ ___ __-- �-- � _ __ _ � � ' � ' � � � TABLE OF CONTENTS � ', Page � Auditors' Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ' Schedule of Receipts, Diabursements and Fund Balanees: � Library Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . 2 � Library Building Fund . . . . . . . . . . . . . . . . . . . . . . . . . 3 State Aid Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 � ' Special Memorial Building Fund . . . . . . . . . . . . . . . . . . . . . 5 � ' Special Grants Fund - Humanities Conference . . . . . . . . . . . . . . 6 Scholarship Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 � Cash Collection Fund . . . . . . . . . . . . . . . . . . . . . . . . . . 8 ' � , , � � ''' � � � �' �� 'I '', � �� , � ;!, �i � � ' � Ij ; i � �I I � � � � ____ -_. _ -- -- - - __ ___ _- -- ----- - -- -- -- ----- -_ _ _ ,' � _. __ _ _ __ -_ _ __ : _ _- - - � ' HOCHE, BARKLAGE AND COMPANY, INC. ' A PROFE5510NAL CORPORATION CERTIFIED PUBUC ACCOUNTANTS � � 1221 BROADWAY .'... CAPE GIRARDEAU, M156OlJRl 63701 � September 29, 1975 � � , 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 o� the Cape Girardeau Public � ' Library, for the year ended June 30, 1975. Library Operating Fund � Library Building Fund State Aid Fund Special Memorial Building Fund � ' Special Grants Fund - Humanities Conference Scholarship Fund Cash Collection Fund � ' Our examination was made in accordance with generally accepted � ', auditing standards, and accordingly included suc,h 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 _� blic Librar at June 30 1975 and the cash transactions for Girardeau Pu y, , � ,i � the year then ended on a basis consistent with that of the preceding year. i _ Gvwo� O"'"" ' 'i � '' �� I Certified Public Accountants � li i I I � I�� i , 'I - 1 - 'I I � �I I � ---- -- -- --- -- --- -- - -------...-- - ---- --- -- — --- ---- � � _ -- � � ' � CAPE GIRARDEAU PUBLIC LIBRARY CAPE GIRARDEAU, MISSOURI � SCHEDULE OF RECEIPTS, DISBURSEMEN'�S AND FUND BALANGES CITY OF CAPE GIRARDEAU, LIBRARY OPERATING FUND, � YEAR ENDED JUNE 30, 1975 � BALANCE IN FUND JULY 1 1974 42 597.88 > > $ � � ' RECEIPTS: Locally assessed and public service corporation taxes $ 139,475.12 � Transfers from Cash Collection Fund, page 8 4,075.62 Interest on investments 3,620.91 � ' Total receipts 147,171.65 $ 189,769.53 _ � ' DISBURSEMENTS: Salaries and wages $ 76,800.12 Books 21,495.06 , � F.I.C.A. taxes and insurance 9,324.73 Book processing 3,750.00 , Utilities 2,277.56 � Repairs and maintenance 2,621.14 Various supplies and miscellaneous 4,661.38 Art prints, periodicals and newspapers 2,412.83 � , Records, films, microfilm, etc. 2,999.59 Equipment, furniture and fixtures 2,839.15 Communications 1,238.96 � Audio visual contracts and services 2,483.45 Car allowance, travel and memberships 2,407.33 Freight and express 1,026.51 � , Total disbursements 136,337.81 BALANCE IN FUND, JUNE 30, 1975 $ 53,431.72 � C ONSISTING OF: Cash in checking account $ 9,431.72 i � Cash in open time deposit 44,000.00 � Total as above $ 53,431.72 ( � , I ( ,,� ��; ,� '; I � �'�i '� 'I � �i - 2 - i ',i �� - --_ --- - --- -- ---� � _ _ _ _- _ -=- --=- ,: � 11 ' , � � � CAPE GIRARDEAU PUBLIC LIBRARY P� CAPE GIRARDEAU, MISSOURI �� SCHEDULE OF RECEIPTS, DISBURSEMENTS AND FtJND BALANCES CITY OF CAPE GIRARDEAU, LIBRARY BUILDING FUND, YEAR ENDID JUNE 30, 1975 � BALANCE IN FUND, JULY 1, 1974 $ 210,003.78 � RECEIPTS: � Locally assessed and public service � corporation taxes $ 7,404.99 ', Interest on investments 18,303.88 � Total receipts 25,708.87 I $ 235,712.65 � DISBURSEMENTS - ' BALANCE IN FUND, JUNE 30, 1975 $ 235,712.65 � I CONSISTING OF: Cash in checking account $ 2,712.65 � Cash in open time deposit 233,000.00 i ; Total as above $ 235,712.65 �� I � � ,'I '� � �i III i � - 3 - 'j i,; n �, � I+ --- - --— -- --- -- --- - -- -- ----- ---- —.-- --- --- -.- ---- ----- _ _ - _ - - -- - _ _ --- --- - - -- . _-- --- --- ------ � _ -- - � � CAPE GIRARDEA.0 PUBLIC LIBRARY CAPE GIRARDEAU, MISSOURI � SCHEDUL� OF RECEIPTS, DISBURSEMENTS AND FUND BALANCES STATE AID FUND � YEAR ENDED JUNE 30, 1975 � BALANCE IN FUND, JULY 1, 1974 $ 10,300.44 � RECEIPTS: State aid $ 9,369.16 Reimbursement of travel and meeting e�penses � (Footnote) 1,118.88 Reimbursement of materials expense 176.10 Interest 452.80 � Donations - Alpha Phi Omega 806.21 Transfer from Special Grants Fund 31.03 Total receipts 11,954.18 � $ 22,254.62 � DISBURSEMENTS: Travel, registration and meetings $ 2,345.90 Building repairs 1,323.00 Dues 438.00 ' � Films, slides, books and materials 333.07 Annual report publication 317.94 � ' Appraisal and site location fees 2,820.00 Postage 50.24 Miscellaneous 31.90 � Transfer to Special Grants Fund 50.00 ' Total disbursements 7,710.05 BALANCE IN FUND, JUNE 30, 1975 $ 14,544.57 � ' CONSISTING OF: Cash in checking account $ 3,547.74 � , Cash in savings account 10,996.83 Total as above $ 14,544.57 '; � , i � ' Footnote: With 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 !�I � when actual expenses are paid from the Operating Fund. Trustees i; actual expenses are paid by this fund. '�I �'i � �� '� , � � - 4 - '�� '� __ —_ -- --- ---- � --- --- — -- -- -_ —+1 � . _ _ _ _ _ � '' � � � � CAPE GIRARD�AU PUBLIC LIBRARY ' CAEE'GIRARDEAU, MISSOURI ' fi SCHEDULE OF RECEIPTS, DISBURSEMENTS AND FUND BALANCES , � ', SPECIAL MEMORIAL BUTLDING FUND YFAR ENDED JUNE �0, 1975 � BALANCE IN FUND, JULY 1, 1974 $ 50.53 � REC$IPTS: Memorials received $ 107.00 � Interest 5.12 ' Total receipts 112.12 � ', $ 162,65 DISBURSEMENTS - � BALANCE IN FUND, JUNE 30, 1975 $ 162.65 ' � CONSISTING OF: Cash in savings account $ 162.65 � ' ' Note: This fund was established for designated and undesignated gifts and memorials. � � ' � � i 'i �� '�I � �i, - 5 - � � !i ,�I � L -_-- ---- --- --- -- ,� �I � _ _ _- _ _ � � ' � � I CAPE GIRARDEAU PUBLIC LIBRARY � CAPE GIRARDEAU MISSOURI ��,��, � ' � SCHEDULE OF RECEIPTS, DISBURSEMENTS AND FUND BALANCES SPECIAL GRANTS FUND - IiUMANITIES CONFERENCE YEAR ENDED JUNE 30, 1975 � � ' BALANCE IN FUND, JULY 1, 1974 $ - RECEIPTS: � Transfer from State Aid Fund $ 50.00 , Missouri Committee for the Humanities 720.00 ' Total receipts 770.00 � , $ 770.00 � ' DISBURSEMENTS: Keynote speaker $ 500.00 ' Reactor Panel 150.00 � Travel 52.08 Postage reimbursement to Operating Fund (Footnote) 18.97 ' Transfer to State Aid Fund (Footnote) 31.03 � Return of unused funds to Missouri Committee 17.92 Total disbursements 770.00 � I BALANCE IN FUND, JUNE 30, 1975 $ - � ' Footnote: These two amounts equal the transfer from the State Aid Fund. I � ',I i � ,'� � �'I '� i1 I� � " - 6 - I�,i � � I' -- --- - - - --- - --- - �I � :' . -- - --; � -. _ _ '"1 � � � ' � ' � CAPE GIRARDEAU PUBLIC LIBRARY CAPE GIRA,RDEAU, MISSOURI � SCHEDULE OF RECEIPTS, DISBURSEMENTS AND FUND BALANCES ' SCHOLARSHIP FUND � YEA.R ENDED JUNE 30, 1975 � BALANCE IN FUND, JULY l, 1974 $ 300.00 � ' RECEIPTS - $ 300.00 � DISBURSEMENTS - BALANCE IN FUND, JUNE 30, 1975 $ 300.00 ' � CONSISTING OF: Cash in checking account $ 300.00 � � Note: 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 �he scholarship received by them. The $300.00 represents a partial repayment arising from such a � situation. � 'i � i�'�� i I I �� '� i� � '� � ' � ;j 'I I� I! � li - 7 - ' � � , � ; - -- — — --- - - - --- _-— --- ---__� i � - _ — _ _ __ _ _ __ _ _: � � � � � CAPE GIRARDEAU PUBLIC LIBRARY � ' CAPE GIRARDEAU, MISSOURI � SCHEDULE OF RECEIPTS, DISBURSEMENTS AND Fi.TidD BALANCES CASH COLLECTION FUND , YEAR ENDED JUNE 30, 1975 � ' � I BALANCE IN CASH DRAWER, JULY 1, 1974 $ 118.85 RECEIPTS: � Fines $ 2,235.74 Gifts and memorials 503.05 Copies and microprints 410.85 � Lost and damaged books and films 329.61 Reimbursements - Postage, supplies, telephone, etc. 196.68 Card applications and replacements 60.40 � ', Mileage reimbursement 161.45 Proceeds from book sale 171.55 � ' Total receipts 4,069.33 $ 4,188.18 � DISBURSEMENTS: Transfers to Operating Fund, page 2 4,075.62 BALANCE IN CASH DRAWER, JUNE 30, 1975 $ 112.56 � � i � ; � I � I; i ''I � - 8 - i � ii 'i ,� ��,j �� I� _ _. --_ : _-- --- _-_____--- - __ --- - - -- --- - -- -- --- , � -- ---- --- ---- - - -- --- ---- -_ ___ f