HomeMy WebLinkAbout1975-1976.AuditReport.RevenueFunds �
�
�
� '
�
� .
� CITY OF CAPE GIRARDEAU, MISSOURI
.
� I
��
�
:
� � �,
',i
''II
� jj
�I,I
:.:� 'I
����i
� �� ���
fI
� I I
'i i
II I� I�
w �'! AUDITORS' REPORT �,
I'; REVENUE SHARING FUNDS
j�� JUNE 30, 1976
� ',i (26 2 016 001) i�
�, �,
! �I
� ��I II
;
��
� il I
'� 'I
,
�I i�
� �
I� �
� �
�� I�
'i i�
'; �
�'�' 'I
� !� I
,
i �
.,� �!
, _ _ _ _.
-__ ___ _ _
� __ __ _ _ -- __ _
� x ---- _-- - _
�
�
�
�
�
�
�
� TABLE OF CONTENTS
� Page
� Auditors' Report on Financial Audit . . . . . . . . . . . . . . . . . . . . . 1
Statement of Revenue, Appropriations, Encumbrances,
� Expenditures and Balance for the Year Ended June 30, 1976 . . . . . . . . . 2
Statement of Obligations Incurred
� for the Year Ended June 30, 1976 . . . . . . . . . . . . . . . . . . . . . 3
' Summary of Data Submitted to the Bureau of the Census
� for the Year Ended June 30, 1974 . . . . . . . . . . . . . . . . . . . . . 4
Auditors' Report on Gompliance . . . . . . . . . . . . . . . . . . . . . . . 5
�
�
�
�
�
�
� '
� '
�
4� _ _ _ _ _ _ - - - --
� ' HOCHE, BARKLAGE AND COMPANY, INC.
A PROFE851ONAL CORPORATION
� , CERTIFIED PLIBLIC ACCOUNTANTS
1221 BROADWAY
� CAPE GIRARDEAIJ, M15SOURI 63701
� October 25, 1976
� 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 year
� ended June 30, 1976, and have compared the financial data for the year ended
� June 30, 1974, 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 account-
� ing records and such other auditing procedures as we considered necessary in
� 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 ;
�
status of revenue sharing funds of the City of Cape Girardeau, Missouri, for
� the year ended June 30, 1976, i.n conformity with generally accepted accounting
principles. Further, except for the adjustments as shown on page 4, the i
� ;
'i
financial data shown on the Bureau of Census Forms for the year ended June 30, ',;
� i
1974, is in agreement with audited records of the City of Cape Girardeau, I!
Missouri. '�
� � � ,�� , i
,���, �-�� ;
�
� II' Certified Public Accountants 'i
I'� I I
� �I� - 1 -
��
' — ---- — �
� ------- - _ -- -- -- -- —__ .--- --- -_--- -- - -- ---- ---
�
�
� CITY OF CAPE GIRARDEAU, MISSOURI
� REVENUE SHARING FUNDS
STATEMENT OF REVENUE, APPROPRIATIONS, ENCTJMBRANCES,
� EXPENDITURES AND BALANCE FOR TI�E YEAR ENDED JUNE 30, 1976
(26 2 016 001)
�
Per books
� and audit
Available funds, beginning of year:
Unappropri$ted $ -
� ' Unencumbered appropriations (257,827.00)
Total $(257,827.00)1
� , Add revenue:
Entitlement payments 608,269.00
� i Interest 40,745.00
Total $ 391,187.00
� ' Less unappropriated, end of year -
Available for obligation during year $ 391,187.00
� ,' Less:
Expenditures (cash) $ 880,631.00 2
Encumbrances (net) (592,996.00)
� Total obligations incurred $ 287,635.00
Unencumbered balance, end of year $ 103,552.00
� Unappropriated, end of year �
Available funds, end of year $ 103,552.00
�
� Footnote 1: The cash balance of this fund at June 30, 1975, was
$530,849.00. Encumbrances at this date amounted to
$788,676.00.
� Footnote 2: The City maintains its accounts on the cash basis.
Encumbrances have been applied to the account figures
� to obtain the figures for Obligations Incurred during
the pexiod.
�
�
� - 2 -
�
� _
� o 0 000 0 0
b . . . . . . .
a� o o � o �-+ �n �n
a-+ c+') t'�1 N O oD O M
� W �t � 00 .-1 N N �C
�
•n O� o� O �t t'7 CO i�
'C� N N Ul 0 0 N U 1 0 0
,. Q�' �-1 r-t �--I N
a t/)- t/} {p` t/� t/)-
� O �
' m O O
,jJ . .
1� �4i 1 1 1 (+1 M 1 1
� rl � � �
� w w
� � v�
�
� 'c3 t/)- �t/} r/} t/} t!)-
O O O O O O O
� � � O O O O O O O
� C u� O O �Y' c+') 00 �r1 �r1 W
N F+ C �' �t o0 O� �t N �O O
� . � � .0 4-1 C� C� O tfl r-I 00 1� W �
� fyi v� � � tl1 a0 N � N V O
i
O . t? t/� rn- tn- t/} N .,G
O ,!]
� H �O � O O O O ��
1� S�+ +� v� O O O F+ �,
� p� N� 'Ly • • • c� iJ
�� � Cy/� V � a r-�1 -".3 n n 1 1 t 1 n t!! U
� H U] 'z+ ^ iU � 4-I '-1 r-1 � U W
� P ~ r�i �+ u �+ rn rn rn ar .c
� � : �n .. � a a� o 0 o c +.�
� w z .—, ,� ,-.a ..[ N N N
r`� C� � � o �q � o v�- vr vr rir vr 3 0
� � a � � � a o 0 000 0 0 ,.� o
� � H O DC O O O O O O O C i�+
O � N W �d O O N tY1 �t O O � �
� W W �O i.l �O �O CO O� �' N 00 (A d0
�� Q�i ZWi � � N 0 w � w w w w .'S. �r
� � H 00 CO O u1 .-1 GO �O •n vi
V D H � M M `+1aoN � � c�0 v�Oi
� O pWC, z � r� vr rrr vr vr � p.,
� �
� � V � � �
N
a..i
� F+ +.�
� ' � O
� C N � w
� a o � o � �
ye •.� � •� �o a
a� �+ � +� � •a
� ; u c� . u a�
� o � �ao a`�i o � a�i o
� -� �. C'. C4 fn �ri '.�' � 1� �-1 13
� G� O � i.� � N cd
.� i �. G�i C �-�i a�i� Q. .d
_ '� a�i T' o a aCi c�o o c`°i ''�
� � � a� �c � �n •�
0o a� ,� a� �+ •--� �
� � 3 o c�u � � � o 0
c0 � �' N a.� 9 .a u E+ H
� O� U W Pr Ri
� - 3 ^
� , .
�
�
�
� CITY OF CAPE GIRARDEAU, MISSOURI
� SUrS�ARY OF DATA SUBMITTED TO BUREAU OF THE
CENSUS FOR THE YFAR ENDID JUNE 30, 1974
� (26 2 016 001)
� Reported Audit
to census adjustments Adjusted
PART I
� 1. Property taxes $ 567,790.00 $ 2,929.001 $ 570,719.00 ;
2. Sales taxes:
, (a) General sales tax 1,315,012.00 - 1,315,012.00
� ' (b) Cigarette and tobacco taxes 110,218.00 - 110,218.00 I��
(c) Public utilities tax 367,766.00 - 367,766.00 ''
3. Licenses, permits and other taxes: '!
� (a) Motor vehicle licenses (local) 81,770.00 - 81,770.00 ,i
(b) Other 1b1,758.00 553.002 162,311.00 ��'�i
�I
� ���, PART II ;!i
�I From state: I
1. General support: i
� '� (a) All other 38,498.00 1,602.004 40,10U.00 I
� 2. Streets and highways 271,836.00 7,222.00 279,058.00 �',I
! 3. All other - 9,368.005 9,368.00 �'�
� I��'i From other local governments 35,571.00 (5,611.00)6 29,960.OQ i;
' From Federal Government (directly) 514,001.00 - 514,001.00� II
�I
I�I
� ��
Ij Footnote 1: Interest and penalties on delinquent taxes were omitted on Census Form
� RS�9.
� ';; Footnote 2: Animal licenses were omitted on Census Form RS-9.
' Footnote 3: Interest on intangible taxes were omitted on Census Form RS-9.
ii Footnote 4: State participation on traffic study was included in local government
� � amount on Census Form RS-9. �
��I Footnote 5: State aid to city library was omitted on Census Form RS-9. �
� Footnote 6: Amount in Footnote 4 is reclassified and offset against county parti- �I
� ;i cipation in office space which was omitted on Census Form RS-9. ;
i Footnote 7: Federal revenue sharing $445,544; open land space for parks $34,557; �
� i Airport ILS system participation $19,600; sewer project participation
� $14,30U.
I I �
I
� II; �,
�I i
� � j�
!; ;�
ii i
�I I
( Ii - 4 - iI
�:— _-_ ___ _ _ - _ �:
( -- --- _ _ _ : . - _ _ - _ __
� � ---_ - __ __
� ' I�I
HDCHE, BARKLAGE AND COMPANY, INC. '��
A PROFESSIONAL CORPORATION
CERTIFIED PLIBLIC ACCOLJNTANTS li
� 1221 BROADWAY i
CAPE GIRARDEAU, M1550URI 63701
� I October 25, 1976
� , ,�i
To 1"he Honorable Mayor aad City Council
Cit of Ca e Girardeau Missouri i
� Y P ,
We have examined the Revenue Sharing Fund Statement of Revenue, ''�
� .
, Appropriations, Encumbrances, Expenditures �nd Balance and the Statement of ',;
� ' Obligations Incurred of the City of Cape Girardeau, Missouri, for the qear
! , � ended June 30, 1976, and have compared the financial data for the ear ended �
I ' y �
June 30, 1974, included on Bureau o£ Census Forms with the audited records
I ', of the City of Cape Girardeau, Missouri. Our report thereon, which appears �
on page 1, is qualified as it pertains to page 4 for the reasons set forth
' therein. Our examination mad 'n a orda c
was e i cc n e with generally accepted
auditing standards and the "Audit Guide and Standards for Revenue Sharing
Recipients" issued by the Uffice of Revenue Sharing, U. S. Aepartment of
the Treasury, and accordingly, included such tests of the accounting records
' and such other auditing procedures as we considered necessary in the cir-
cumstances. '
As part of our examination, we made a study of compliance matters I;
i
as prescribed in Section V. D. of the "Guide" for the year ended June 30, I'
I'i '�I
I
;', 1976.
,'�
Our study of compliance, which related to the requirements cited �
i'
ij above, disclosed no -conditions which we consider matters of non-compliance. ill
�
I���� �y�a�e �`� , � ''�I
�) '
I�I.
Certified Public Accountantis I,I
�II
!I
� _ 5 _
, I
;'
'
------- — -------- ----�
��__--_----_—_ --_------- ----- -----------------------