HomeMy WebLinkAbout1982-1983.Auditors'ReportCITY OF CAPE GIRARDEAU, MISSOURI
June 30, 1983
CONTENTS
Auditors` Report . . . . . . . . . . . . . . . . . . . . . . .
Combined Statement of Revenues Collected, Expenditures
Paid, and Changes in Fund Balances - All Governmental
Fund Types and Expendable Trust Funds. . . . . . . . . . .
Combined Statement of Revenues Collected, Expenditures
Paid, and Changes in Fund Balances - Budget (Cash Basis)
and Actual - General and Special Revenue Fund Types. . . .
Combined Statement of Revenues Collected, Expenditures
Paid, and Changes in Fund Balances - Budget (Cash Basis)
and Actual - Debt Service and Capital Projects Fund Types.
Exhibit A
Exhibit B
Exhibit C
Combined Statement of Revenues Collected, Expenses Paid,
and Changes in Retained Earnings Fund Balances - All
Proprietary Fund Types . . . . . . . . . . . . . . . . . . Exhibit D
Notes to Financial Statements . . . . . . . . . . . . . . . . . . . . . . .
Statements of Revenues Collected, Expenditures Paid, and
Changes in Fund Balance - Budget (Cash Basis) and Actual:
General Fund . . . . . . . . . . . . . . . . . . . . . . . Schedule 1
Special Revenue Funds . . . . . . . . . . . . . . . . . . . Schedule 2
Sewage Disposal Bond, Interest and Operating Special
Revenue Fund . . . . . . . . . . . . . . . . . . . . . . Schedule 3
Public Health Special Revenue Fund . . . . . . . . . . . . Schedule 4
Motor Fuel Tax Special Revenue Fund. . . . . . . . . . . . Schedule 5
Mausoleum Special Revenue Fund . . . . . . . . . . . . . . Schedule 6
Flood Disaster Relief Special Revenue Fund . . . . . . . . Schedule 7
Federal Shared Revenue Special Revenue Fund. . . . . . . . Schedule 8
Sewer Project Special Revenue Fund . . . . . . . . . . . . Schedule 9
1965 Airport Bond - Debt Service Fund. . . . . . . . . . . Schedule 10
Capital Improvements Fund - Capital Projects Fund. . . . . Schedule 11
Combining Statement of Revenues Collected, Expenses Paid,
and Changes in Retained Earnings/Fund Balances - All
Proprietary Fund Types . . . . . . . . . . . . . . . . . . Schedule 12
Airport Operating Fund - Enterprise Fund - Statement of
Revenues Collected, Expenses Paid, and Changes in
Retained Earnings/Fund Balances - Budget (Cash Basis)
and Actual . . . . . . . . . . . . . . . . . . . . . . . . Schedule 13
Golf Course Fund - Enterprise Fund - Statement of Revenues
Collected, Expenses Paid, and Changes in Retained
Earnings/Fund Balances - Budget (Cash Basis) and Actual. Schedule 14
Statement of Delinquent Taxes . . . . . . . . . . . . . . . . Schedule 15
Sewer Tax Collections and Reconciliation . . . . . . . . . . Schedule 16
Schedule of Receipts and Disbursements Under Federally
Assisted Projects . . . . . . . . . . . . . . . . . . . . . Schedule 17
Schedule of Receipts and Disbursements Under State
Assisted Projects . . . . . . . . . . . . . . . . . . . . . Schedule 18
Statement of Insurance Coverage . . . . . . . . . . . . . . . Schedule 19
Schott
&Company, Inc. Certified Public Accountants
P.O. Box 1090 1707 Mt. Auburn Road Cape Girardeau, Missouri 63701 314-335-1231
Honorable Mayor and Members of the
City Council and City Manager
City of Cape Girardeau, Missouri
We have examined the combined financial statements of the City of Cape Girardeau,
Missouri and its combining and individual fund financial statements as of and for the
year ended June 30, 1983, as listed in the table of contents. 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.
As is described in Note 1, the City's policy is to prepare its financial statements on
the basis of cash receipts and disbursements; consequently, certain revenues are
recognized when received rather than when earned, and certain expenses are recognized
when paid rather than when the obligation is incurred. The City also maintains its
accounting records on a single-entry basis and does not maintain fixed assets and
long-term debt groups of accounts. Accordingly, the accompanying financial statements
are not intended to present financial position and results of operations in conformity
with generally accepted accounting principles.
In our opinion, except as noted above, the financial statements referred to above
present fairly the revenue collected and expenses paid on the City of Cape Girardeau,
Missouri for the year ended June 30, 1983, on the basis of accounting described in
Note 1, which basis has been applied in a manner consistent with that of the preceding
year.
Our examination was made for the purpose of forming an opinion on the combined
financial statements taken as a whole and on the combining and individual fund
financial statements. The accompanying financial information listed as supporting
schedules in the table of contents is presented for purposes of additional analysis
and is not a required part of the combined financial statements of the City of Cape
Girardeau. The information has been subjected to the auditing procedures applied in
the examination of the combined, combining and individual fund financial statements
and, in our opinion, is fairly stated in all material aspects in relation to the
combined financial statements taken as a whole.
SCHOTT & COMPANY, INC.
Cape Girardeau, Missouri
October 14, 1983, except for Note 5
which date is November 18, 1983.
CITY OF CAPE GIRARDEAU, MISSOURI
URES PAID, AND
COMBINED BALANCESENTOF REVENUES ALL GOVERRNMENTALLFUNDDTYPESFANDTEXPENDABLE RUSTHFUIN
NDS
Year Ended June 30, 1983
REVENUES COLLECTED:
Taxes and Special Assessments
Licenses and Permits
Fines and Forfeitures
Use of Money and Property
Fees and Service Charges
Revenue from Other Agencies
Total Revenues Collected
EXPENDITURES PAID:
General Government
Public Safety
Highways and Streets
Sanitation
Health
Welfare
Culture and Recreation
Capital Projects
Debt Service:
Principal Retirement
Interest and Fiscal Charges
Total Expenditures Paid
Governmental Fund Types
$ 860,845.15
Special
Debt
General
Revenue
Service
524,822.40
582,394.91
$5,081,856.43
$ 65,185.1.4
$ 65,222.39
367,601.32
641,287.63
$ 299,769.75
251,380.97
$ 5,779.31
$ (40,408.54)
163,511.22
117,103.47
26,640.30
510,919.68
601,088.73
9,338.91
20,040.38
1,111,069.19
$ 725 558.61
$6,395,310.00
$1,894,446.53
$ 91,862.69
$ 860,845.15
$ 44,981.40 $
3,016,630.63
$5,226,208.62
1,459,557.69
204,817.57
524,822.40
582,394.91
55,577.46
65,683.14
.19
1,112,008.41
641,287.63
$ 299,769.75
75,000.00
1].,083.38
$6,558,721.15$ 897,877.02 $ 86,083.38
Capital
Projects
$ 13,944.66
2,190.13
329,276.85
$ 345,411_64
485,820.18
T 485,820.18
Fiduciary
Fund Type
Cash Bond
Fund
u
F
$-0-
EXCESS (DEFICIENCY) OF REVENUES 569.51 $ 5,779.31 $(140,408.54) $-0
COLLECTED OVER EXPENDITURES PAID $ (163,411.15) $ 996,
OTHER FINANCING SOURCES (USES):
Bank Loans
Operating Transfers In
Operating Transfers Out.
Total Other Financing
Sources (Uses)
$ -0- $
463,180.90 997.48
(574,118.97)
$ (573,121.49)
$ 463,180.90
u
$ -0-
100,000.00
$ 100,000.00
EXCESS (DEFICIENCY) OF REVENUES
1982
$5,226,208.62
$5,164,002.79
367,601.32
COLLECTED AND OTHER FINANCING
251,380.97
170,888.79
309,445.12
241,015.68
1,112,008.41
SOURCES OVER EXPENDITURES PAID
AND OTHER USES
$ 299,769.75
$ 423,448.02
$ 5,779.31
$ (40,408.54)
$(59.41
FUND BALANCE AT BEGINNING OF YEAR
425,788.86
708,273.77
209,234.22
9,338.91
59.41
FUND BALANCE AT END OF YEAR
$ 725 558.61
$1,131,721.79
X215 013.53
$ (31 069.63)
-0-
See Notes to Financial Statements.
EXHIBIT A
Totals
(Memorandum Only)
1983
1982
$5,226,208.62
$5,164,002.79
367,601.32
323,909.50
251,380.97
170,888.79
309,445.12
241,015.68
1,112,008.41
482,444.97
1,460,386.42
1,521,962.18
$8,727,030.86
$7,904,223.91
$ 905,826.55
3,016,630.63
1,664,375.26
1,107,217.31
121,260.60
.19
641,287.63
485,820.18
75,000.00
11,083.38
$8,028,501.73
$ 698,529.13
564,178.38
(574,178.38)
$ (101000.00)
$ 577,201.65
2,797,255.01
1,712,481.13
1,354,250.79
108,465.26
109,515.76
564,551.83
355,792.70
135,000.00
24,968.97
$7,739,483.10
$ 164,740.81
$ 500,000.00
627,455.00
(724,455.00)
$ 403,000.00
$ 688,529.13 $ 567,740.81
1,352,695.17
$2,041,224.30
792,405.97
$1,360,146.7,8
CITY OF CAPE GIRARDEAU,.MISSOURI
COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCES - BUDGET (CASH BASIS) AND ACTUAL -
GENERAL AND SPECIAL REVENUE FUND TYPES
Year Ended June 30, 1983
REVENUE COLLECTED:
Taxes and Special Assessments
Licenses and Permits
Fines and Forfeitures
Use of Money and Property
Fees and Service Charges
Revenue from Other Agencies
Total Revenue Collected
EXPENDITURES PAID:
General Government
Public Safety
Highways and Streets
Sanitation
Health
Welfare
Culture and Recreation
Total Expenditures Paid
EXCESS (DEFICIENCY) OF REVENUES COLLECTED
OVER EXPENDITURES PAID
OTHER FINANCING SOURCES (USES):
Bank Loans
Operating Transfers In
Operating Transfers Out
Total Other Financing Sources
(Uses)
Budget
$4,673,076.00
338,000.00
181,000.00
115,830.00
506,000.00
$5,813,906.00
$ 884,249.00
3,102,257.00
1,495,524.00
553,781.00
57,328.00
654,852.00
$6,747,991.00
$ (934,085.00)
General Fund
Actual
$5,081,856.43
367,601.32
251,380.97
163,511.22
510,919.68
20,040.38
$6,395,310.00
$ 860,845.15
3,016,630.63
1,459,557.69
524,822.40
55,577.46
.19
641,287.63
$6,558,721.15
$ (163,411.15)
Variance -
Favorable
(Unfavorable)
$ 408,780.43
29,601.32
70,380.97
47,681.22
4,919.68
20,040.38
$ 581,404.00
$ 23,403.85
85,626.37
35,966.31
28,958.60
1,750.54
(.19)
13,564.37
$ 189,269.85
$ 770,673.85
$ 100,000.00 $ $(100,000.00)
930,379.00 463,180.90 (467,198.10)
$1,030,379.00 $ 463,180.90 $(567,198.10)
EXHIBIT B
Special Revenue Fund Types
Variance -
Favorable
Budget _ Actual (Unfavorable)
$ 150,379.00 $ 65,185.14 $ (85,193.86)
43,900.00
536,600.00
1,526,000.00
$2,256,879.00
117,103.47
601,088.73
1,111,069.19
$1,894,446.53
73,203.47
64,488.73
(414,930.81)
$(362,432..47)
$ 1,060.00 $ 1,064.71 $ (4.71)
279,565.00 204,817.57
589,653.00 582,394.91
66,609.00 65,683.14
35,362.00 43,916.69
$ 972,249.00 $ 897,877.02
1,284,630.00 $ 996,569.51
(560,000.00)
$ (560,000.00)
997.48
(574,118.97)
$ (573,121.49)
74,747.43
7,258.09
925.86
(8,554.69)
$ 74,371.98
$(288,060.49)
997.48
(14,118.97)
$ (13,121.49)
EXCESS (DEFICIENCY) OF REVENUES COLLECTED
AND OTHER FINANCING SOURCES OVER
EXPENDITURES PAID AND OTHER USES
$ 96,294.00
$ 299,769.75
$ 203,475.75
$ 724,630.00
$ 423,448.02. $(301,181.98)
FUND BALANCE AT BEGINNING OF YEAR
425,788.86
425,788.86
-0-.
708,273.77
708,273.77 -0-.
FUND BALANCE AT END OF YEAR
$ 522,082.86
$ 725,558.61
$ 203,475.75
$1.432,903.77
$1,131,721.795(301.181.98)
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI
COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCES - BUDGET (CASH BASIS) AND ACTUAL -
DEBT SERVICE AND CAPITAL PROJECTS FUND TYPES
Year Ended June 30, 1983
REVENUES COLLECTED:
Taxes and Special Assessments
Use of Money and Property
Revenue from Other Agencies
TOTAL REVENUES COLLECTED
EXPENDITURES PAID:
Capital Projects
Debt Service:
Principal Retirement
Interest and Fiscal Charges
TOTAL EXPENDITURES PAID
EXCESS (DEFICIENCY) OF REVENUES COLLECTED
OVER EXPENDITURES PAID
OTHER FINANCING SOURCES:
Bank Loans
Operating Transfers In
TOTAL OTHER FINANCING SOURCES
EXCESS (DEFICIENCY) OF REVENUES COLLECTED AND
OTHER FINANCING SOURCES OVER EXPENDITURES
PAID AND OTHER USES
FUND BALANCE AT BEGINNING OF YEAR
FUND BALANCE AT END OF YEAR
Debt Service Fund Types
Variance -
Favorable
Budget — Actual (Unfavorable)
$ 65,517.00 $ 65,222.39 $ (294.61)
24,335.00 26,640.30 2,305.30
$ 89,852.00 $ 91,862.69 $2,010.69
75,000.00 75,000.00
11,084.00 11,083.38 .62
$ 86,084.00 $ 86,083.38 $ .62
$ 3,768.00 $ 5,779.31 $2,011.31
$ -0-. $ -0-. $ -0-.
$ 3,768.00 $ 5,779.31 $2,011.31
209,234.22 209,234.22 -0-.
$213.002.22 $215,013.53 $2.011.31
See Notes to Financial Statements.
EXHIBIT C
Capital Projects Fund Types
$455,372.00 $ 485,820.18 $ (30,448.18)
$455,372.00 $ 485,820.18 $ (30,448.18)
$146,020.00 $(140,408.54) $(286,428.54)
$276,342.00 $ -0-
100,000.00 100,000.00
$376,342.00 $ 100,000.00
$(276,342.00)
-0-.
$(276,342.00)
$522,362.00 $ (40,408.54) $(562,770.54)
9,338.91 9,338.91 -0-.
$531.700.91 $ (31,069.63) $(562,770.54)
Variance -
Favorable
Budget
_ Actual
(Unfavorable)
$ 5,925.00
$ 13,944.66
$ 8,019.66
3,961.00
2,190.13
(1,770.87)
591,506.00
329,276.85
(262,229.15)
$601,392.00
$ 345,411.64
$(255,980.36)
$455,372.00 $ 485,820.18 $ (30,448.18)
$455,372.00 $ 485,820.18 $ (30,448.18)
$146,020.00 $(140,408.54) $(286,428.54)
$276,342.00 $ -0-
100,000.00 100,000.00
$376,342.00 $ 100,000.00
$(276,342.00)
-0-.
$(276,342.00)
$522,362.00 $ (40,408.54) $(562,770.54)
9,338.91 9,338.91 -0-.
$531.700.91 $ (31,069.63) $(562,770.54)
CITY OF CAPE GIRARDEAU, MISSOURI EXHIBIT D
COMBINED STATEMENT OF REVENUES COLLECTED, EXPENSES PAID,
AND CHANGES IN RETAINED EARNINGS FUND BALANCES -
ALL PROPRIETARY FUND TYPES
Year Ended June 30, 1983
Proprietary Fund Types
Enterprise
1983 1982
OPERATING REVENUES COLLECTED:
Fees Charged $ 97,820.01 $129,142.80
Rents 122,159.82 81,665.61
Concession Sales 39,590.74 21,169.99
Interest 7,416.63 4,511.21
Miscellaneous 1,762.08 2,425.63
TOTAL OPERATING REVENUES COLLECTED $268,749.28 $238,915.24
OPERATING EXPENSES PAID:
Personal Services
$125,751.37
$109,442.43
General Operations
83,461.66
82,783.51
Contractual Services
54,015.12
57,795.58
Miscellaneous Expenses
3,061.42
2,664.09
Capital Improvements
20,964.95
16,850.75
TOTAL OPERATING EXPENSES PAID
$287,254.52
$269,536.36
INCOME (LOSS) BEFORE OPERATING TRANSFERS
$(18,505.24)
$(30,621.12)
OPERATING TRANSFERS IN (OUT)
10,000.00
97,000.00
NET INCOME (LOSS)
$ (8,505.24)
$ 66,378.88
RETAINED EARNINGS/FUND BALANCES AT BEGINNING OF YEAR
86,315.34
19,936.46
RETAINED EARNINGS/FUND BALANCES AT END OF YEAR
$ 77.810.10
S86.315.34
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI
NOTES TO FINANCIAL STATEMENTS
June 30, 1983
(1) Summary of Significant Accounting Policies
The City of Cape Girardeau, Missouri operates under a charter which went into
effect April 12, 1982. The City operates under a Council -Manager form of
government and provides the following services as authorized by its charter:
public safety (police and fire), highways and streets, sanitation, health and
social services, culture -recreation, public improvements, planning and zoning and
general administrative services.
Except as noted in the opinion, the accounting policies of the City of Cape
Girardeau, Missouri conform to generally accepted accounting policies as
applicable to governments. The following is a summary of the more significant
policies:
A. Fund Accounting
The accounts of the City are organized on the basis of funds and account
groups, each of which is considered a separate accounting entity. The
operations of each fund are accounted for with a separate set of
single-entry, cash basis accounts that comprise its cash position, revenues
collected, and expenditures paid. Since the City does not maintain
double -entry records comprising its assets, liabilities, fund equity,
revenues, and expenditures, or expenses, as appropriate, its accounting
policies depart from generally accepted accounting principles, resulting in
an opinion qualification.
Government resources are allocated to and accounted for in individual funds
based upon the purposes for which they are to be spent and the means by which
spending activities are controlled. The various funds are grouped, in the
financial statements in this report, into six generic fund types and three
broad fund categories as follows:
GOVERNMENTAL FUNDS
General Fund - The General Fund is the general operating fund of the City.
It is used to account for all financial resources except those required to be
accounted for in another fund.
Special Revenue Funds - Special Revenue Funds are used to account for the
proceeds of specific revenue sources (other than major capital projects) that
are legally restricted to expenditures for specified purposes.
Debt Service Funds - Debt Service Funds are used to account for the
accumulation of resources for, and the payment of, general long-term debt
principal, interest, and related costs.
Capital Projects Funds - Capital Project Funds are used to account for
financial resources to be used for the acquisition or construction of major
capital facilities (other than those financed by proprietary funds).
PROPRIETARY FUNDS
Enterprise Funds - Enterprise Funds are used to account for operations (a)
that are financed and operated in a manner similar to private business
enterprises - where the intent of the governing body is that the costs
(expenses) of providing goods or services to the general public on a
continuing basis be financed or recovered primarily through user charges; or
(b) where the governing body has decided that periodic determination of
revenues collected, expenses paid, and/or net income is appropriate for
capital maintenance, public policy, management control, accountability, or
other purposes.
FIDUCIARY FUNDS
Trust and Agency Funds - Trust and Agency Funds are used to account for
assets held by the City in a trustee capacity or as an agent for individuals,
private organizations, other governments, and/or other funds. These include
Expendable Trust, Nonexpendable Trust, Pension Trust, and Agency Funds.
Nonexpendable Trust and Pension Trust Funds are accounted for in essentially
the same manner as proprietary funds since capital maintenance is critical.
Expendable Trust Funds are accounted for in essentially the same manner as
governmental funds. Agency Funds are custodial in nature and do not involve
measurement of results of operations. The City of Cape Girardeau has four
Agency Funds set up for the City's library. A description of the type of
Agency Fund and the fund balances are as follows:
Library Operating Fund
Library Contribution Fund
Library Building Fund
Library Supplement Fund
Total
B. Fixed Assets and Long -Term Liabilities
Fund Balance
June 30, 1982
$139,298.23
29,165.25
133,650.26
-n-.
Fund Balance
June 30, 1983
$145,447.13
28,341.48
142,127.21
1,988.21
9302.113.74 5317.904.03
The City does not maintain account groups for fixed assets and long-term
liabilities as required by generally accepted accounting principles.
C. Basis of Accounting
Basis of accounting refers to when revenues and expenditures or expenses are
recognized in the accounts and reported in the financial statements. Basis
of accounting relates to the timing of the measurements made, regardless of
the measurement focus applied.
All governmental funds, fiduciary funds and proprietary funds are accounted
for using the cash basis of accounting. Their revenues are recognized when
collected rather than when they are measurable and available as current
assets, with expenditures being recognized when paid rather than when
incurred. This basis of accounting does not conform to generally accepted
accounting principles.
D. Budgets and Budgetary Accounting
The City follows these procedures in establishing the budgetary data
reflected in the financial statements:
1. The City Manager submits to the City Council a proposed operating budget
for the fiscal year commencing the following July 1. The operating
budget includes proposed expenditures and the means of financing them.
2. Public bearings are conducted to obtain taxpayer comments.
3. Prior to July 1, the budget is legally enacted through passage of an
ordinance.
4. The City Manager is authorized to transfer budgeted amounts between
programs within any department, however, any revisions that alter the
total expenditures of any department must be approved by the City
Council.
5. Formal budgetary integration is employed as a management control device
during the year for all funds.
6. Budgets for all funds are adopted on a cash basis. Therefore, budgetary
comparisons presented in this report are presented on this non -GAAP
budgetary basis.
Individual budget amendments made throughout the year were not material
in relation to the total original appropriations.
E. Encumbrances
Encumbrance accounting, under which purchase orders, contracts, and other
commitments for the expenditure of monies are recorded in order to reserve
that portion of the applicable appropriation, was being employed as of June
30, 1983 as an extension of formal budgetary integration of the funds.
F. Investments
Investments are stated at cost, which approximates market.
G. Comparative Data
Comparative total data for the prior year has been presented in the
accompanying financial statements in order to provide an understanding of
changes in the City's financial position and operations. However,
comparative (i.e., presentation of prior year totals by fund type) data has
not been presented in each of the statements since their inclusion would make
the statements unduly complex_ and difficult to read.
H. Total Columns on Combined Statements - Overview
Total columns on the Combined Statements - Overview are captioned "Memorandum
Only" to indicate that they are presented only to facilitate financial
analysis. Data in these columns do not present results of operations in
conformity with generally accepted accounting principles. Neither is such
data comparable to a consolidation. Interfund eliminations have not been
made in the aggregation of this data.
(2) Property Tax
Property taxes attach as an enforceable lien on property. Taxes were levied on
September 17, 1982 for collection during this fiscal year. The City bills and
collects its own property taxes. The tax rates assessed at that time were as
follows:
City Revenue $.42/100.00 assessed valuation
Library Tax .20/100.00 assessed valuation
(1965) Airport Bond and Interest
Fund Tax .05/100.00 assessed valuation
Public Health Tax .05/100.00 assessed valuation
(3) Changes in Long -Term Debt
The following is a summary of bond transactions of the City for the year ended
June 30, 1983:
General
Obligation
Bonds payable at July 1, 1982 $ 545,000.00
Bonds retired (145,000.00)
Bonds payable at June 30, 1983 S 400,000.00
Bonds payable at June 30, 1983 are comprised of the following individual issues:
General obligation bonds:
$880,000.00 1965 Airport Improvement serial bonds due in annual installments of
$75,000.00 through March 1, 1984, annual installments thereafter of $80,000.00
through March 1, 1985, and annual installments thereafter of $85,000.00 through
March 1, 1986; interest at 3.5 percent.
$80,000.00 1966 Sewage System serial bonds due in annual installments beginning
February 1, 1984 of $25,000.00 through February 1, 1985, annual installments
thereafter of $30,000.00 through February 1, 1986; interest at 3.875 percent.
$80,000.00 1970 Sewage System serial bonds due in annual installments
beginning February 1, 1984 of $25,000.00 through February 1, 1985, annual
installments thereafter of $30,000.00 through February 1, 1986; interest at 5
percent.
The City is also contingently liable on two other bond issues, and will take over
payments of bond principal and interest upon default by HWI. The total bond
principal outstanding at June 30, 1983 or. these two issues is $2,620,000.00.
The annual requirements to amortize all debt outstanding as of June 30, 1983,
including interest payments of $31,893.74, are as follows:
Year Ending
June 30,
1984
1985
1986
General
Obligation
$140,600.00
140,656.24
150,637.50
5431.893.74
$215,013.53 is available in the Debt Service Fund to service the general
obligation bonds.
The City is in compliance with all significant limitations and restrictions
contained in the various bond indentures.
(4) Other Required Individual Fund Disclosures
Generally accepted accounting principles require disclosure, as part of the
Combined Statements - Overview, of certain information concerning individual
funds including:
A. Segment information for certain individual Enterprise Funds. The requirement
is effectively met in this report by Exhibit D and Schedules 13 and 14 as the
City maintains two Enterprise Funds.
B. Summary disclosures of debt service requirements to maturity for all types of
outstanding debt. This requirement is met by note 3.
C. Summary disclosures of changes in general fixed assets by major asset class.
This requirement is met by note 1B, as the City does not maintain fixed asset
records.
D. Summary disclosures of changes in general long-term debt. This requirement
is met by note 3.
E. Excesses of expenditures over appropriations in individual funds. The
Capital Projects Fund expenditures of $485,820.18 exceeded appropriations of
$455,372.00. The Golf Fund's expenditures of $201,464.94 exceeded
appropriations $200,784.00. The Federal Shared Revenue Fund's expenditures
of $44,981.40 exceeded appropriations of $36,422.00.
F. Deficit fund balances or retained earnings balances of individual funds. The
Capital Projects Fund had a deficit fund balance of $31,069.63 as of June 30,
1983.
G. Individual fund interfund receivable and payable balances. Since the City
does not maintain double -entry records, this required disclosure is not
applicable.
(5) There are several court cases pending involving the City of Cape Girardeau. Any
ultimate liabilities on these cases which would not be borne by insurance
coverage were estimated by the City Attorney and are considered immaterial in
relation to the financial statements taken as a whole.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 1
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
Fines and Forfeitures:
Fines and Forfeitures
$
161,000.00
Variance -
230,134.50
$ 69,134.50
Security
Favorable
18,000.00
Budget
Actual
(Unfavorable)
REVENUES COLLECTED:
2,000.00
Taxes and Special Assessments:
12,344.90
Property Tax Receipts
$ 498,500.00
$ 459,387.38
$(39,112.62)
Merchant and Manufacturing Taxes
28,000.00
53,276.33
25,276.33
Railroad and Utility Tax
21,000.00
22,404.45
1,404.45
Franchise Tax
1,102,715.00
1,296,083.07
193,368.07
Intangible Tax
-0-
19,657.23
19,657.23
Sales Tax
2,836,235.00
3,017,723.03
181,488.03
Street Tax Bills
31,626.00
58,472.59
26,846.59
Cigarette Tax
143,000.00
141,824.79
(1,175.21)
Delinquent Taxes
12,000.00
13,027.56
1,027.56
17,530.00
17,434.61
Total Taxes and Special Assessments
$4,673,076.00
$5,081,856.43
$408,780.43
37,687.75
19,887.75
Licenses and Permits:
15,000.00
Merchant License
$ 292,000.00
$ 290,052.20
$ (1,947.80)
Pool Table License
200.00
199.00
(1.00)
Liquor License
27,000.00
38,322.54
11,322.54
Animal Licenses
500.00
486.75
(13.25)
Security Guard License
300.00
620.00
320.00
Engineer and Inspection
18,000.00
37,920.83
19,920.83
Fees and Service Charges:
Total Licenses and Permits
$ 338,000.00
$ 367,601.32
$ 29,601.32
Fines and Forfeitures:
Fines and Forfeitures
$
161,000.00
$
230,134.50
$ 69,134.50
Security
18,000.00
6,901.57
(11,098.43)
Prisoner Housing
2,000.00
14,344.90
12,344.90
Total Fines and Forfeitures
$
181,000.00
$
251,380.97
$ 70,380.97
Use of Money and Property:
Property Tax Interest
$
5,000.00
$
4,745.11
$ (254.89)
Property Tax Commission
-0-
1,079.29
1,079.29
Sales Tax Interest
27,500.00
17,158.16
(10,341.84)
Interest on Special Assessments
17,530.00
17,434.61
(95.39)
Sale of City Property
17,800.00
37,687.75
19,887.75
Interest on Investments
15,000.00
45,777.36
30,777.36
Interest on Weekend Investments
6,000.00
7,558.73
1,558.73
Arena Rentals
27,000.00
32,070.21
5,070.21
Total Use of Money and Property
$
115,830.00
$
163,511.22
$ 47,681.22
Fees and Service Charges:
Capaha Pool
$
54,000.00
$
9,504.70
$(44,495.30)
Central Pool
-0-
43,237.83
43,237.83
Swim Pool - Concessions
-0-
3,928.85
3,928.85
Miscellaneous
40,000.00
64,854.91
24,854.91
Taxi Coupons
44,000.00
52,616.00
8,616.00
Insurance Refunds
-0-
5,014.57
5,014.57
Health - Cemetery
8,000.00
12,255.00
4,255.00
Waste Disposal
360,000.00
315,347.82
(44,652.18)
Public Works Seminar
-0-.
4,160.00
4,160.00
Total Fees and Service Charges
$
506,000.00
$
510,919.68
$ 4,919.68
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
Revenue from Other Agencies:
Donations - Police Academy
State - Grant
Total Revenue From Other Agencies
TOTAL REVENUES COLLECTED
EXPENDITURES PAID:
General Government:
City Council:
Personal Services:
Council Salaries
FICA
Workmen's Compensation
Total Personal Services
General Operations:
Supplies
Food Supplies
Miscellaneous
Total General Operations
Contractual Services:
Travel Expense
Publications/Memberships
Total Contractual Services
Total City Council
General Administration, City
Attorney:
Personal Services:
Attorney Salaries
FICA
Blue Cross and Blue Shield
Workmen's Compensation
Retirement
Total Personal Services
General Operations:
Office Supplies
Food Supplies
Books
Total General Operations
Contractual Services:
Telephone
Travel Expense
Publications/Memberships
Equipment Rentals
Equipment Maintenance
Total Contractual Services
Miscellaneous Expenses:
Legal Costs
Advertisement
Total Miscellaneous Expenses
Total City Attorney
Budget
$ -0-
$ -0-.
$5,813,906.00
$ 9,000.00
603.00
100.00
$ 9,703.00
$ 200.00
600.00
50.00
$ 850.00
$ 12,400.00
2,500.00
$ 14,900.00
$ 25,453.00
$ 48,930.00
3,265.00
1,695.00
39.00
2,700.00
$ 56,629.00
$ 1,000.00
50.00
3,500.00
$ 4,550.00
$ 1,000.00
4,000.00
600.00
3,200.00
150.00
$ 8,950.00
$ 17,700.00
300.00
$ 18,000.00
$ 88,129.00
Actual
$ 11,943.15
8,097.23
$ 20,040.38
$6,395,310.00
$ 9,000.00
603.00
3.60
$ 9,606.60
$ 101.88
1,163.91
84.11
$ 1,349.90
$ 11,041.05
434.95
$ 11,476.00
$ 22,432.50
$ 48,928.62
3,278.25
1,777.44
38.13
1,071.27
$ 55,093.71
$ 696.26
10.00
3,911.01
$ 4,617.27
$ 846.47
3,844.96
385.00
2,926.00
85.29
$ 8,087.72
$ 16,143.08
235.21
16,378.29
$ 84,176.99
See Notes to Financial Statements.
SCHEDULE 1
Page 2
Variance -
Favorable
(Unfavorable)
$ 11,943.15
8,097.23
$ 20,040.38
$581,404.00
$ -0-
-0-
96.40
$ 96.40
$ 98.12
(563.91)
(34.11)
(499.90)
$ 1,358.95
2,065.05
$ 3,424.00
$ 3,020.50
$ 1.38
(13.25)
(82.44)
.87
1,628.73
$ 1,535.29
$ 303.74
40.00
(411.01)
$ (67.27)
$ 153.53
155.04
215.00
274.00
64.71
$ 862.28
$ 1,556.92
64.79
$ 1,621.71
$ 3,952.01
CITY OF CAPE GIRARDEAU, MISSOURI
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
General Administration, Municipal
Court:
Personal Services:
Municipal Court Salaries
Salaries/Part-time
FICA
Blue Cross and Blue Shield
Workmen's Compensation
Retirement
Total Personal Services
General Operations:
Office Supplies
Contractual Services:
Travel Expense
Publications/Memberships
Equipment Maintenance
Miscellaneous
Total Contractual Services
Miscellaneous Expenses:
Refund
Capital Improvements:
Equipment
Total Municipal Court
General Administration, City
Manager:
Personal Services:
Manager Salaries
FICA
Blue Cross and Blue Shield
Workmen's Compensation
Retirement
Total Personal Services
General Operations:
Office Supplies
Food Supplies
Books
Miscellaneous
Total General Operations
Contractual Services:
Telephone
Vehicle Insurance
Surety Bonds
Travel Expense
Publications/Memberships
Equipment Rentals
Equipment Maintenance
Miscellaneous
Total Contractual Services
Capital Improvements:
Furniture
Total City Manager
SCHEDULE 1
Page 3
See Notes to Financial Statements.
Variance -
Favorable
Budget
Actual
(Unfavorable)
$
23,556.00
$
23,555.16
$ .84
4,600.00
4,557.73
42.27
1,878.00
1,825.04
52.96
1,474.00
1,391.12
82.88
15.00
14.47
.53
1,305.00
714.66
590.34
$
32,828.00
$
32,058.18
$ 769.82
$
2,000.00
$
872.95
$1,127.05
$
400.00
$
43.00
$ 357.00
100.00
33.60
66.40
150.00
-0-
150.00
50.00
-0-.
50.00
$
700.00
$
76.60
$ 623.40
$
150.00
$
118.00
$ 32.00
$
2,600.00
$
2,589.76
$ 10.24
$
38,278.00
$
35,715.49
$2,562.51
$
97,893.00
$
96,450.10
$1,442.90
6,667.00
5,589.01
1,077.99
5,124.00
5,579.14
(455.14)
100.00
40.29
59.71
6,298.00
3,304.64
2,993.36
$116,082.00
$110,963.18
$5,118.82
$
2,654.00
$
3,274.79
$ (620.79)
200.00
98.92
101.08
200.00
237.75
(37.75)
100.00
-0-.
100.00
$
3,154.00
$
3,611.46
$ (457.46)
$
4,800.00
$
4,295.74
$ 504.26
960.00
1,149.00
(189.00)
158.00
158.00
-0-
12,000.00
12,243.22
(243.22)
11700.00
1,553.55
146.45
400.00
-0-
400.00
700.00
923.21
(223.21)
100.00
48.80
51.20
$
20,818.00
$
20,371.52
$ 446.48
$
250.00
$
-0-.
$ 250.00
$140,304.00
$134,946.16
$5,357.84
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
General Administration, City Hall:
Personal Services:
City Hall - Salaries
Salaries/Overtime
FICA
Blue Cross and Blue Shield
Unemployment Insurance
Workmen's Compensation
Retirement
Total Personal Services
General Operations:
Office Supplies
Dry Goods
Supplies and Maintenance
Equipment/Furniture Supplies
Health
Building Supplies
Building Maintenance
Land Supplies
Land Maintenance
Miscellaneous
Total General Operations
Contractual Services:
Building & Contents Insurance
Utilities - General
Equipment Maintenance
Dry Goods Rental
Building Maintenance
Miscellaneous
Total Contractual Services
Capital Improvements:
Equipment
Total City Hall
General Administration, City
Collector:
Personal Services:
Clerk/Collector Salaries
Salaries/Part-time
Salaries/Overtime
FICA
Blue Cross and Blue Shield
Workmen's Compensation
Retirement
Total Personal Services
General Operations:
Office Supplies
Postage
Food Supplies
Health - Supplies
Books
Miscellaneous
Total General Operations
Budget Actual
$ 15,708.00 $ 15,708.00
200.00
9,731.22
198.19
1,066.00
500.00
1,065.68
995.00
1,276.95
911.46
250.00
$ 18,100.00
-0-
110.00
$ 40.85
125.39
882.00
856.04
$ 19,211.00
$
18,864.76
$ 50.00
$
36.72
250.00
178.00
150.00
11.19
200.00
84.03
1,500.00
955.41
1,000.00
762.06
1,000.00
498.63
100.00
22.00
150.00
16.95
300.00
325.13
$ 4,700.00
$
2,890.12
$ 2,200.00 $ 1,416.01
11,000.00
9,731.22
400.00
37.45
500.00
322.44
2,000.00
1,276.95
2,000.00
1,223.54
$ 18,100.00
$ 14,007.61
$ 250.00
$ 40.85
$ 42,261.00
$ 35,803.34
$114,708.00
3,389.00
666.00
6,771.00
4,180.00
293.00
5,624.00
$135,631.00
$ 13,305.00
10,075.00
475.00
25.00
375.00
19700.00
$ 25,955.00
$113,280.84
3,654.89
782.77
7,887.40
5,640.30
292.98
4,174.71
$135,713.89
$ 11,821.50
10,035.87
280.00
-0-
359.00
1,615.63
$ 24,112.00
See Notes to Financial Statements.
SCHEDULE 1
Page 4
Variance -
Favorable
(Unfavorable)
$ -0-
1.81
.32
83.54
250.00
(15.39)
25.96
$ 346.24
$ 13.28
72.00
138.81
115.97
544.59
237.94
501.37
78.00
133.05
(25.13)
$ 1,809.88
$ 783.99
1,268.78
362.55
177.56
723.05
776.46
$ 4,092.39
$ 209.15
$ 6,457.66
$ 1,427.16
(265.89)
(116.77)
(1,116.40)
(1,460.30)
.02
1,449.29
$ (82.89)
$ 1,483.50
39.13
195.00
25.00
16.00
84.37
$ 1,843.00
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 5
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
See Notes to Financial Statements.
Variance -
Favorable
Budget
Actual
(Unfavorable)
Contractual Services:
Telephone
$
4,890.00
$
4,980.91
$
(90.91)
Surety Bonds
500.00
440.00
60.00
Travel Expense
3,650.00
3,860.41
(210.41)
Publications/Memberships
175.00
173.00
2.00
Equipment Rentals
300.00
218.00
82.00
Equipment Maintenance
7,500.00
7,364.43
135.57
Miscellaneous
1,000.00
711.00
289.00
Total Contractual Services
$
18,015.00
$
17,747.75
$
267.25
Miscellaneous Expenses:
Refunds
$
1,850.00
$
1,744.31
$
105.69
Legal
200.00
171.00
29.00
Advertisement
21450.00
2,176.35
273.65
Miscellaneous
300.00
247.43
52.57
Total Miscellaneous Expenses
$
4,800.00
$
4,339.09
$
460.91
Total City Collector
$184,401.00
$181,912.73
$
2,488.27
General Administration, Assessor:
Contractual Services:
Miscellaneous
$
13,500.00
$
8,685.00
$
4,815.00
General Administration, Non -
Departmental:
Personal Services:
Non -Departmental Salaries
$
21,262.00
$
21,262.00
$
-0-
Non-Departmental Salaries/Part-time
1,200.00
1,199.25
.75
Non -Departmental Salaries/Overtime
-0-
347.03
(347.03)
FICA
1,505.00
1,528.15
(23.15)
Blue Cross and Blue Shield
995.00
994.32
.68
Unemployment Insurance
964.00
627.00
337.00
Workmen's Compensation
-0-
563.78
(563.78)
Retirement
1,178.00
6,567.85
(5,389.85)
Total Personal Services
$
27,104.00
$
33,089.38
$
(5,985.38)
General Operations:
Supplies
$
1,500.00
$
1,337.32
$
162.68
Bank Loans
50,000.00
54,000.00
(4,000.00)
Bank Interest
24,300.00
33,736.50
(9,436.50)
Miscellaneous
500.00
480.00
20.00
Total General Operations
$
76,300.00
$
89,553.82
$(13,253.82)
Contractual Services:
Vehicle Insurance
$
660.00
$
45.50
$
614.50
Building & Contents Insurance
5,000.00
327.00
4,673.00
Surety Bonds
-0-
5,144.00
(5,144.00)
Subscriptions/Dues
4,500.00
4,131.88
368.12
Equipment Rentals
5,801.00
5,834.44
(33.44)
Miscellaneous
17,000.00
17,089.42
(89.42)
Total Contractual Services
$
32,961.00
$
32,572.24
$
388.76
Miscellaneous Expenses:
Refunds
$
200.00
$
181.80
$
18.20
Legal Costs
15,000.00
14,689.47
310.53
Audits
4,890.00
4,890.00
-0-
Miscellaneous
1,000.00
1,080.90
(80.90)
Total Miscellaneous Expenses
$
21,090.00
$
20,842.17
$
247.83
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Projects:
Public Transportation
Economic Development
Multi -Purpose Building
Courthouse Fountain
Total Projects
Total Non -Departmental
Contingency:
Miscellaneous Expenses:
Miscellaneous
Total General Government
Year Ended June 30, 1983
Budget
$ 116,600.00
5,000.00
40,051.00
2,717.00
$ 164,368.00
$ 321,823.00
$ 30,100.00
$ 884,249.00
Public Safety:
Police Department:
Personal Services:
Police Salaries
$1,035,228.00
Salaries/Part-time
14,000.00
Salaries/Overtime
53,340.00
FICA
74,004.00
Blue Cross & Blue Shield
61,089.00
Workmen's Compensation
14,208.00
Retirement
106,771.00
Total Personal Services
$1,358,640.00
General Operations:
Office Supplies
$ 15,000.00
Postage
1,700.00
Dry Goods
13,000.00
Food Supplies
8,000.00
Vehicle Supplies and
Maintenance
1,100.00
Motor Vehicle - Fuel
47,500.00
Equipment & Furniture Supplies
18,000.00
Health
5,450.00
Chemicals
2,500.00
Building Supplies
400.00
Building Maintenance
250.00
Land Supplies
100.00
Land Maintenance
400.00
Training and Educational
Materials
6,000.00
Books
800.00
Miscellaneous
8,000.00
Total General Operations
$ 128,200.00
Actual
$ 109,619.25
5,585.33
40,120.26
2,716.49
$ 158,041.33
$ 334,098.94
$ 23,074.00
$ 860,845.15
$1,037,953.34
9,845.63
50,741.74
73,596.90
55,970.40
14,207.46
94,925.47
$1,337,240.94
$ 13,625.54
1,390.79
12,789.85
7,619.33
966.97
40,497.97
17,709.30
5,124.35
2,685.18
351.90
6.93
10.11
-0-
5,003.63
761.59
7,363.89
$ 115,907.33
See Notes to Financial Statements.
SCHEDULE 1
Page 6
Variance -
Favorable
(Unfavorable)
$ 6,980.75
(585.33)
(69.26)
.51
$ 6,326.67
$(12,275.94)
$ 7,026.00
$ 23,403.85
$ (2,725.34)
4,154.37
2,598.26
407.10
5,118.60
.54
11,845.53
$ 21,399.06
$ 1,374.46
309.21
210.15
380.67
133.03
7,002.03
290.70
325.65
(185.18)
48.10
243.07
89.89
400.00
996.37
38.41
636.11
$ 12,292.67
CITY OF CAPE GIRARDEAU, MISSOURI
fe��f�f�1�7�iJx1J4!
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
Contractual Services:
Telephone
Radios
Vehicle Insurance
Building & Contents Insu
Travel Expense
Publications/Memberships
Utilities - General
Traffic Signals
Equipment Rentals
Equipment Maintenance
Furniture Maintenance
Building Maintenance
Land Maintenance
Vehicle
Miscellaneous
Total Contractual Services
Miscellaneous Expenses:
License
Advertisement
Miscellaneous
Total Miscellaneous Expens
Capital Improvements:
Buildings
Equipment
Motor Vehicles
Furniture
Total Capital Improvements
Projects:
Training Academy
Total Police Department
Fire Department:
Personal Services:
Fire Salaries
Salaries/Overtime
FICA
Blue Cross & Blue Shield
Unemployment Insurance
Workmen's Compensation
Retirement
Total Personal Services
Budget
$ 41,000.00
6,500.00
14,000.00
raD_ce 4,900.00
19,000.00
1,300.00
25,000.00
16,600.00
13,515.00
18,000.00
800.00
6,500.00
250.00
5,000.00
300.00
$ 172,665.00
$ 300.00
400.00
23,000.00
es $ 23,700.00
$ 3,330.00
41,000.00
80,720.00
1,400.00
$ 126,450.00
$ 3,700.00
$1,813,355.00
$ 887,552.00
6,656.00
55,000.00
60,369.00
3,000.00
16,336.00
105,887.00
$1,134,800.00
Actual
$ 39,965.57
6,393.00
14,316.00
1,875.00
19,915.90
1,456.48
23,170.33
16,830.68
13,183.45
15,082.39
482.45
4,539.41
38.00
2,862.04
-0-.
$ 160,110.70
$ 183.50
229.05
22,530.00
$ 22,942.55
$ 3,328.19
38,527.12
71,638.31
1,400.00
$ 114,893.62
$ 3,828.62
$1,754,923.76
$ 887,801.78
6,784.52
59,936.62
62,450.85
-0-
16,335.80
105,931.64
$1,139,241.21
See Notes to Financial Statements.
SCHEDULE 1
Page 7
Variance -
Favorable
(Unfavorable)
$ 1,034.43
107.00
(316.00)
3,025.00
(915.90)
(156.48)
1,829.67
(230.68)
331.55
2,917.61
317.55
1,960.59
212.00
2,137.96
300.00
$12,554.30
$ 116.50
170.95
470.00
$ 757.45
$ 1.81
2,472.88
9,081.69
-0-,
$11,556.38
$ (128.62)
$58,431.24
$ (249.78)
(128.52)
(4,936.62)
(2,081.85)
3,000.00
.20
(44.64)
$(4,441.21)
CITY OF CAPE GIRARDEAU, MISSOURI
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
General Operations:
Office Supplies $
Postage
Dry Goods
Food Supplies
Motor Vehicle - Supplies and
Maintenance
Motor Vehicle - Fuel
Equipment & Furniture Supplies
Health
Chemical Supplies
Building Supplies
Land Supplies
Training and Educational
Books
Miscellaneous
Total General Operations
Budget
SCHEDULE 1
Page 8
Variance -
Favorable
Actual (Unfavorable)
700.00
$ 782.76
$ (82.76)
150.00
86.34
63.66
14,800.00
14,680.21
119.79
300.00
334.32
(34.32)
7,400.00
8,500.00
7,000.00
6,000.00
5,800.00
900.00
600.00
3,500.00
850.00
350.00
$ 56,850.00
Contractual Services:
Telephone $
Radio Equipment
Vehicle Insurance
Buildings & Contents Insurance
Travel Expense
Publications/Memberships
Utilities - General
Equipment Maintenance
Furniture Maintenance
Building Maintenance
Land Maintenance
Vehicle
Miscellaneous
Total Contractual Services
Capital Improvements:
Equipment
Motor Vehicles
Furniture
Total Capital Improvements
Total Fire Deparment
Total Public Safety
Highways and Streets:
Public Works, Street:
Personal Services:
Street - Salaries
Salaries/Part-time
Salaries/Overtime
FICA
Blue Cross & Blue Shield
Unemployment
Workmen's Compensation
Retirement
Total Personal Services
11,000.00
4,100.00
10,888.00
2,500.00
2,050.00
1,200.00
23,000.00
400.00
250.00
8,000.00
425.00
11,000.00
482.00
$ 75,295.00
$ 7,000.00
14,317.00
640.00
$ 21,957.00
$1,288,902.00
$3,102,257.00
$ 293,396.00
24,250.00
7,122.00
21,384.00
23,947.00
1,000.00
6,479.00
16,603.00
$ 394,181.00
6,667.49
6,505.82
5,249.73
5,312.01
5,167.65
939.61
181.95
3,140.92
1,019.71
315.00
$ 50,383.52
$ 10,879.91
3,916.56
8,541.00
2,298.00
1,250.96
823.00
22,397.97
386.00
-0-
7,945.47
224.00
(1,224.97)
481.80
$ 57,919.70
$ 6,361.44
7,161.00
640.00
$ 14,162.44
$1,261,706.87
$3,016,630.63
$ 294,141.40
22,038.75
6,588.68
21,625.90
21,833.56
119.08
6,476.30
16,242.65
$ 389,066.32
See Notes to Financial Statements.
732.51
1,994.18
1,750.27
687.99
632.35
(39.61)
418.05
359.08
(169.71)
35.00
$ 6,466.48
$ 120.09
183.44
2,347.00
202.00
799.04
377.00
602.03
14.00
250.00
54.53
201.00
12,224.97
.20
$17,375.30
$ 638.56
7,156.00
-0-.
$ 7,794.56
$27,195.13
$85,626.37
$ (745.40)
2,211.25
533.32
(241.90)
2,113.44
880.92
2.70
360.35
$ 5,114.68
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 9
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
See Notes to Financial Statements.
Variance -
Favorable
Budget
Actual
(Unfavorable)
General Operations:
Office Supplies
$ 550.00
$ 500.56
$ 49.44
Postage
180.00
80.00
100.00
Dry Goods
3,800.00
3,598.16
201.84
Food Supplies
400.00
342.38
57.62
Vehicle Supplies & Maintenance
285.00
282.61
2.39
Motor Vehicle - Fuel
70,000.00
63,342.63
6,657.37
Equipment & Furniture Supplies
1,500.00
1,348.68
151.32
Fuel Supplies
-0-
10.80
(10.80)
Health
500.00
486.96
13.04
Building Maintenance
3,500.00
3,639.82
(139.82)
Land Maintenance
-0-
1,694.10
(1,694.10)
Books
65.00
65.00
-0-.
Total General Operations
$ 80,780.00
$ 75,391.70
$ 5,388.30
Contractual Services:
Telephone
$ 6,500.00
$ 6,048.15
$ 451.85
Radio Equipment
3,500.00
3,298.20
201.80
Vehicle Insurance
18,100.00
14,069.00
4,031.00
Building & Contents Insurance
1,800.00
1,484.00
316.00
Travel Expense
350.00
-0-
350.00
Utilities - General
24,000.00
23,678.26
321.74
Utilities - Street Lights
95,000.00
96,485.56
(1,485.56)
Equipment Rentals
2,900.00
3,026.74
(126.74)
Equipment Maintenance
300.00
498.55
(198.55)
Building Maintenance
8,500.00
8,396.30
103.70
Land Maintenance
-0-.
172.48
(172.48)
Total Contractual Services
$160,950.00
$157,157.24
$ 3,792.76
Miscellaneous Expenses:
Advertisement
$ 60.00
$ 60.00
$ -0-.
Capital Improvements:
Buildings
$ 29,000.00
$ 28,831.76
$ 168.24
Equipment
8,500.00
8,292.75
207.25
Motor Vehicle
23,500.00
23,305.00
195.00
Total Capital Improvements
$ 61,000.00
$ 60,429.51
$ 570.49
Total Public Works, Street
$696,971.00
$682,104.77
$14,866.23
Public Works, Fleet Management:
Personal Services:
Garage Salaries
$100,076.00
$100,087.14
$ (11.14)
Salaries/Part-time
23,965.00
23,054.16
910.84
Salaries/Overtime
21271.00
2,138.11
132.89
FICA
8,824.00
7,941.08
882.92
Blue Cross and Blue Shield
7,127.00
6,545.94
581.06
Unemployment Insurance
21500.00
-0-
2,500.00
Workmen's Compensation
2,255.00
1,926.86
328.14
Retirement
5,551.00
5,356.79
194.21
Total Personal Services
$152,569.00
$147,050.08
$ 5,518.92
General Operations:
Office Supplies
$ 1,280.00
$ 997.62
$ 282.38
Dry Goods
2,600.00
3,545.79
(945.79)
Vehicle Supplies & Maintenance
291,285.00
283,246.41
8,038.59
Equipment & Furniture Supplies
7,000.00
6,313.23
686.77
Fuel Supplies
3,500.00
2,146.10
1,353.90
Books
125.00
369.00
(244.00)
Miscellaneous
500.00
304.05
195.95
Total General Operations
$306,290.00
$296,922.20
$ 9,367.80
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 10
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
See Notes to Financial Statements.
Variance -
Favorable
Budget
Actual
(Unfavorable)
Contractual Services:
Travel Expense
$
500.00
$
249.42
$
250.58
Equipment Rentals
500.00
517.00
(17.00)
Equipment Maintenance
3,000.00
2,198.62
801.38
Dry Goods Rental
100.00
-0-
100.00
Vehicle
10,000.00
8,388.17
1,611.83
Miscellaneous
500.00
-0-.
500.00
Total Contractual Services
$
14,600.00
$
11,353.21
$
3,246.79
Miscellaneous Expenses:
Advertisements
$
100.00
$
64.60
$
35.40
Capital Improvements:
Equipment
$
11,089.00
$
11,089.00
$
-0-.
Total Public Works, Fleet Management
$484,648.00
$466,479.09
$
8,168.91
Engineer:
Personal Services:
Engineer Salaries
$238,730.00
$238,728.44
$
1.56
Salaries/Part-time
9,000.00
4,765.26
4,234.74
Salaries/Overtime
370.00
311.66
58.34
FICA
17,000.00
16,334.52
665.48
Blue Cross & Blue Shield
11,255.00
12,511.86
(1,256.86)
Unemployment Insurance
1,500.00
1,470.25
29.75
Workmen's Compensation
3,010.00
4,932.28
(1,922.28)
Retirement
13,415.00
12,917.97
497.03
Total Personal Services
$294,280.00
$291,972.24
$
2,307.76
General Operations:
Office Supplies
$
3,700.00
$
3,772.19
$
(72.19)
Dry Goods
1,500.00
1,358.20
141.80
Food Supplies
50.00
9.15
40.85
Equipment & Furniture Supplies
300.00
267.47
32.53
Equipment Fuel
200.00
104.54
95.46
Training and Educational
300.00
1,956.50
(1,656.50)
Books
700.00
570.04
129.96
Miscellaneous
100.00
83.65
16.35
Total General Operations
$
6,850.00
$
8,121.74
$(1,271.74)
Contractual Services:
Telephone
$
2,000.00
$
1,977.06
$
22.94
Vehicle Insurance
4,200.00
3,808.00
392.00
Travel Expense
1,300.00
1,246.59
53.41
Publications/Memberships
900.00
858.50
41.50
Equipment Rentals
50.00
-0-
50.00
Equipment Maintenance
800.00
580.20
219.80
Furniture Maintenance
50.00
-0-
50.00
Miscellaneous
200.00
-0-.
200.00
Total Contractual Services
$
9,500.00
$
8,470.35
$
1,029.65
Miscellaneous Expenses:
Refunds
$
200.00
$
-0-
$
200.00
License - Liquor, Auto, Etc.
25.00
-0-
25.00
Miscellaneous
50.00
-0-.
50.00
Total Miscellaneous Expenses
$
275.00
$
-0-.
$
275.00
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
Capital Improvements:
Equipment
Furniture
Total Capital Improvements
Total Engineer
Total Highways and Streets
Sanitation:
Public Works, Waste Disposal
Residential:
Personal Services:
Waste Disposal - Residential
Salaries
Salaries/Part-time
Salaries/Overtime
FICA
Blue Cross & Blue Shield
Unemployment Insurance
Workmen's Compensation
Retirement
Total Personal Services
General Operations:
Dry Goods
Motor Vehicle - Fuel
Equipment & Furniture
Supplies
Total General Operations
Miscellaneous Expenses:
Miscellaneous
Total Public Works, Waste
Disposal Residential
Public Works, Waste Disposal
Commercial:
Personal Services:
Waste Disposal Commercial
Salaries
Salaries/Overtime
FICA
Blue Cross & Blue Shield
Unemployment Insurance
Workmen's Compensation
Retirement
Total Personal Services
Budget Actual
$ 3,000.00
-0-.
$ 3,000.00
$ 313,905.00
$1,495,524.00
$ 161,576.00
45,000.00
6,000.00
12,950.00
13,921.00
-0-
5,491.00
8,744.00
$ 253,682.00
$ 2,000.00
40,000.00
1,073.00
$ 43,073.00
100.00
$ 296,855.00
$ 58,387.00
2,000.00
3,994.00
3,978.00
100.00
2,033.00
3,192.00
$ 73,684.00
$ 2,050.70
358.80
$ 2,409.50
$ 310,973.83
$1,459,557.69
$ 151,665.45
33,796.15
6,723.83
12,838.61
12,760.44
(2.78)
6,051.19
8,489.85
$ 232,322.74
$ 1,865.70
47,411.28
1,072.45
$ 50,349.43
$ 44.07
$ 282,716.24
$ 57,288.16
1,937.51
3,968.11
3,645.84
-0-
2,032.71
3,124.14
$ 71,996.47
See Notes to Financial Statements.
SCHEDULE 1
Page 11
Variance -
Favorable
(Unfavorable)
$ 949.30
(358.80)
$ 590.50
$ 2,931.17
$35,966.31
$ 9,910.55
11,203.85
(723.83)
111.39
1,160.56
2.78
(560.19)
254.15
$21,359.26
$ 134.30
(7,411.28)
.55
$(7,276.43)
$ 55.93
$14,138.76
$ 1,098.84
62.49
25.89
332.16
100.00
.29
67.86
$ 1,687.53
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 12
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
See Notes to Financial Statements.
Variance -
Favorable
Budget
Actual
(Unfavorable)
General Operations:
Dry Goods
$
100.00
$ 500.00
$ (400.00)
Sanitary Supplies
250.00
-0-.
250.00
Total General Operations
$
350.00
$ 500.00
$ (150.00)
Contractual Services:
Equipment Maintenance
$
1,000.00
$ 955.32
$ 44.68
Miscellaneous Expenses:
Refunds
$
300.00
$ 208.25
$ 91.75
Capital Improvements:
Equipment
$
21,296.00
$21,295.00
$ 1.00
Total Public Works, Waste Disposal
Commercial
$
96,630.00
$94,955.04
$1,674.96
Public Works, Landfill:
Personal Services:
Waste Disposal, Landfill
Salaries
$
43,064.00
$43,113.91
$ (49.91)
Salaries/Part-time
9,459.00
9,363.10
95.90
Salaries/Overtime
8,571.00
8,387.60
183.40
FICA
4,098.00
4,077.92
20.08
Blue Cross & Blue Shield
2,983.00
2,734.38
248.62
Unemployment Insurance
200.00
-0-
200.00
Workmen's Compensation
1,434.00
1,433.71
.29
Retirement
2,840.00
2,690.82
149.18
Total Personal Services
$
72,649.00
$71,801.44
$ 847.56
General Operations:
Dry Goods
$
375.00
$ 375.00
$ -0-
Supplies and Maintenance
7,000.00
-0-
7,000.00
Building Maintenance
200.00
171.25
28.75
Land Supplies
500.00
383.47
116.53
Miscellaneous
250.00
-0-.
250.00
Total General Operations
$
8,325.00
$ 929.72
$7,395.28
Contractual Services:
Telephone
$
575.00
$ 315.26
$ 259.74
Miscellaneous
12,000.00
12,037.00
(37.00)
Total Contractual Services
$
12,575.00
$12,352.26
$ 222.74
Capital Improvements:
Land
$
9,000.00
$ 8,186.70
$ 813.30
Equipment Overhauls & Repairs
1,700.00
1,667.18
32.82
Total Capital Improvements
$_10:;920!20.2
$ 9,853.88
$ 846.12
Total Public Works, Landfill
$104,249.00
$94,937.30
$9,311.70
Public Works, Waste Disposal
Supervision:
Personal Services:
Waste Disposal Supervision
Salaries
$
29,059.00
$29,058.31
$ .69
Salaries/Part-time
950.00
916.23
33.77
FICA
2,014.00
2,008.31
5.69
Blue Cross & Blue Shield
1,741.00
1,574.34
166.66
Workmen's Compensation
1,210.00
1,209.54
.46
Retirement
1,610.00
1,347.06
262.94
Total Personal Services
T7;
36,584.00
$36,113.79
$ 470.21
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 13
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND C14ANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
We if are:
Transportation:
Workmen's Compensation $ -0-. $ .19 $ (.19)
Total Welfare $ -0-. $ .19 $ (.19)
See Notes to Financial Statements.
Variance -
Favorable
Budget
Actual
(Unfavorable)
General Operations:
Office Supplies
$
1,200.00
$
1,138.37
$
61.63
Postage
200.00
80.00
120.00
Dry Goods
150.00
146.00
4.00
Total General Operations
$
1,550.00
$
1,364.37
$
185.63
Contractual Services:
Telephone
$
1,107.00
$
1,102.74
$
4.26
Radio Equipment
1,356.00
1,356.00
-0-
Vehicle Insurance
12,350.00
10,198.00
2,152.00
Travel Expense
800.00
20.00
780.00
Equipment Rentals
11200.00
1,025.00
175.00
Equipment Maintenance
850.00
817.17
32.83
Miscellaneous
250.00
216.75
33.25
Total Contractual Services
$
17,913.00
$
14,735.66
$
3,177.34
Total Public Works, Waste Disposal
Supervision
$
56,047.00
$
52,213.82
$
3,833.18
Total Sanitation
$553,781.00
$524,822.40
$28,958.60
Health:
Cemetery:
Personal Services:
Cemetery Salaries
$
23,369.00
$
24,113.40
$
(744.40)
Salaries/Part-time
17,943.00
16,061.90
1,881.10
Salaries/Overtime
-0-
1,205.29
(1,205.29)
FICA
2,592.00
2,494.65
97.35
Blue Cross & Blue Shield
703.00
1,657.20
(954.20)
Unemployment Insurance
420.00
988.90
(568.90)
Workmen's Compensation
1,573.00
474.55
1,098.45
Retirement
1,342.00
792.49
549.51
Total Personal Services
$
47,942.00
$
47,788.38
$
153.62
General Operations:
Dry Goods
$
300.00
$
250.49
$
49.51
Equipment & Furniture Supplies
275.00
271.08
3.92
Fuel Supplies
1,875.00
1,338.15
536.85
Chemical Supplies
1,000.00
49.57
950.43
Building Supplies
-0-
18.45
(18.45)
Building Maintenance
25.00
13.45
11.55
Land Maintenance
611.00
1,537.15
(926.15)
Total General Operations
$
4,086.00
$
3,478.34
$
607.66
Contractual Services:
Utilities - General
$
480.00
$
417.87
$
62.13
Land Maintenance
350.00
300.00
50.00
Miscellaneous
750.00
742.20
7.80
Total Contractual Services
$
1,580.00
$
1,460.07
$
119.93
Capital Improvements:
Equipment
$
3,720.00
$
2,850.67
$
869.33
Total Health
$
57,328.00
$
55,577.46
$
1,750.54
We if are:
Transportation:
Workmen's Compensation $ -0-. $ .19 $ (.19)
Total Welfare $ -0-. $ .19 $ (.19)
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
Culture and Recreation:
Band:
Personal Services:
Band Salaries/Seasonal
Workmen's Compensation
Total Personal Services
General Operations:
Equipment & Furniture
Supplies
Supplies
Total General Operatons
Contractual Services:
Equipment Maintenance
Total Band
Parks and Recreation, Parks:
Personal Services:
Parks Salaries
Salaries/Part-time
Salaries/Overtime
FICA
Blue Cross & Blue Shield
Unemployment Insurance
Workmen's Compensation
Retirement
Total Personal Services
General Operations:
Office Supplies
Postage
Dry Goods
Food Supplies
Vehicle Supplies & Maintenance
Motor Vehicle Fuel
Equipment & Furniture Supplies
Health
Building Supplies
Building Maintenance
Land Supplies
Land Maintenance
Books
Miscellaneous
Total General Operations
Budget Actual
$ 11,724.00 $ 11,533.00
42.00 35.17
$ 11,766.00 $ 11,568.17
$ 220.00
$
220.00
50.00
74,319.40
-0-.
$ 270.00
$
220.00
$ 175.00 $ 175.00
$ 12,211.00 $ 11,963.17
SCHEDULE 1
Page 14
Variance -
Favorable
(Unfavorable)
$ 191.00
6.83
$ 197.83
$ -0-
50.00
$ 50.00
$ -0-.
$ 247.83
$145,736.00
$145,901.29
$ (165.29)
73,541.00
74,319.40
(778.40)
8,703.00
5,988.44
2,714.56
15,825.00
15,155.87
669.13
11,458.00
10,554.60
903.40
1,000.00
4,281.19
(3,281.19)
2,167.00
2,166.46
.54
10,096.00
7,802.15
2,293.85
$268,526.00
$266,169.40
$ 2,356.60
$ 900.00
$ 945.00
$ (45.00)
25.00
1.40
23.60
1,700.00
1,507.92
192.08
450.00
324.15
125.85
600.00
465.65
134.35
15,000.00
15,965.70
(965.70)
15,000.00
19,940.05
(4,940.05)
4,000.00
2,878.23
1,121.77
3,000.00
2,464.92
535.08
7,000.00
7,184.79
(184.79)
10,500.00
10,826.94
(326.94)
4,000.00
2,201.15
1,798.85
200.00
178.52
21.48
2,500.00
2,509.08
(9.08)
$ 64,875.00
$ 67,393.50
$(2,518.50)
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 15
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
See Notes to Financial Statements.
Variance -
Favorable
Budget
Actual
(Unfavorable)
Contractual Services:
Telephone
$
2,300.00
$
1,984.63
$ 315.37
Radio Equipment
600.00
575.50
24.50
Vehicle Insurance
5,000.00
3,862.00
1,138.00
Building & Contents Insurance
2,500.00
2,381.01
118.99
Travel Expense
450.00
273.66
176.34
Publications/Memberships
300.00
470.00
(170.00)
Utilities - General
39,000.00
38,641.64
358.36
Street Lights
100.00
52.43
47.57
Equipment Rentals
1,600.00
1,559.48
40.52
Equipment Maintenance
2,500.00
2,017.00
483.00
Dry Good Rental
150.00
159.00
(9.00)
Building Maintenance
6,000.00
6,076.26
(76.26)
Land Maintenance
2,000.00
1,533.77
466.23
Miscellaneous
3,500.00
3,333.48
166.52
Total Contractual Services
$
66,000.00
$
62,919.86
$3,080.14
Miscellaneous Expenses:
Refunds
$
600.00
$
1,277.00
$ (677.00)
Licenses
27.00
26.50
.50
Total Miscellaneous Expenses
$
627.00
$
1,303.50
$ (676.50)
Capital Improvements:
Buildings/Structures
$
6,200.00
$
5,797.81
$ 402.19
Equipment
8,650.00
7,872.13
777.87
Motor Vehicles
16,765.00
16,765.00
-0-
Miscellaneous
250.00
-0-.
250.00
Total Capital Improvements
$
31,865.00
$
30,434.94
$1,430.06
Total Parks and Recreation, Parks
$431,893.00
$428,221.20
$3,671.80
Parks and Recreation, Capaha Pool:
Personal Services:
Salaries/Seasonal
$
25,843.00
$
25,918.18
$ (75.18)
FICA
1,876.00
1,736.62
139.38
Unemployment Insurance
500.00
259.40
240.60
Workmen's Compensation
340.00
339.22
.78
Total Personal Services
$
28,559.00
$
28,253.42
$ 305.58
General Operations:
Office Supplies
$
50.00
$
20.85
$ 29.15
Postage
30.00
-0-
30.00
Food for Resale
3,500.00
2,959.78
540.22
Equipment & Furniture Supplies
600.00
165.22
434.78
Health
50.00
323.34
(273.34)
Chemicals
5,000.00
2,125.44
2,874.56
Building Supplies
50.00
19.02
30.98
Building Maintenance
300.00
504.94
(204.94)
Miscellaneous
300.00
244.72
55.28
Total General Operations
$
9,880.00
$
6,363.31
$3,516.69
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 1
Page 16
GENERAL FUND
STATEMENT OF REVENUES COLLECTED EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
See Notes to Financial Statements.
Variance -
Favorable
Budget
Actual
(Unfavorable)
Contractual Services:
Telephone
$ 300.00
$ 227.15
$
72.85
Building & Contents Insurance
1,600.00
2,399.00
(799.00)
Equipment Rentals
50.00
-0-
50.00
Equipment Maintenance
600.00
446.07
153.93
Building Maintenance
1,000.00
863.63
136.37
Miscellaneous
50.00
-0-.
50.00
Total Contractual Services
$ 3,600.00
$ 3,935.85
$
(335.85)
Total Parks and Recreation, Capaha Pool
$42,039.00
$38,552.58
$3,486.42
Parks and Recreation, Recreation:
Personal Services:
Recreation - Salaries
$10,080.00
$10,080.00
$
-0-
Salaries/Part-time
22,450.00
22,328.34
121.66
FICA
2,353.00
2,171.32
181.68
Blue Cross and Blue Shield
995.00
911.46
83.54
Workmen's Compensation
348.00
384.80
(36.80)
Retirement
-0-.
228.90
(228.90)
Total Personal Services
$36,226.00
$36,104.82
$
121.18
General Operations:
Office Supplies
$ 300.00
$ 278.08
$
21.92
Postage
12.00
5.94
6.06
Dry Goods
175.00
154.98
20.02
Food Supplies
75.00
15.38
59.62
Equipment and Furniture
6,000.00
6,153.87
(153.87)
Health
100.00
9.92
90.08
Books
75.00
36.04
38.96
Miscellaneous
1,500.00
1,691.78
(191.78)
Total General Operations
$ 8,237.00
$ 8,345.99
$
(108.99)
Contractual Services:
Telephone
$ 360.00
$ 301.42
$
58.58
Travel Expense
280.00
242.78
37.22
Subscriptions/Dues
650.00
425.00
225.00
Equipment Rentals
100.00
-0-
100.00
Miscellaneous
100.00
102.64
(2.64)
Total Contractual Services
$ 1,490.00
$ 1,071.84
$
418.16
Capital Improvements:
Equipment Purchase
$ 950.00
$ 931.88
$
18.12
Total Parks and Recreation, Recreation
$46,903.00
$46,454.53
$
448.47
Parks and Recreation, Central Pool:
Personal Services:
Salaries/Part-time
$49,685.00
$49,296.37
$
388.63
FICA
3,245.00
3,314.20
(69.20)
Unemployment Insurance
500.00
-0-
500.00
Workmen's Compensation
577.00
576.94
.06
Total Personal Services
$54,007.00
$53,187.51
$
819.49
General Operations:
Office Supplies
$ 150.00
$ 172.02
$
(22.02)
Postage
50.00
25.24
24.76
Equipment & Furniture Supplies
920.00
896.59
23.41
Health
2,000.00
2,183.94
(183.94)
Chemicals
8,000.00
6,477.55
1,522.45
Building Supplies
200.00
171.11
28.89
Building Maintenance
5,500.00
5,649.43
(149.43)
Training and Educational
50.00
-0-
50.00
Miscellaneous
100.00
65.05
34.95
Total General Operations
$16,970.00
$15,640.93
$1,329.07
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI
GENERAL FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCE -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
Contractual Services:
Telephone
Building & Contents Insurance
Travel Expense
Utilities - General
Equipment Maintenance
Building Maintenance
Miscellaneous
Total Contractual Services
Miscellaneous Expenses:
Refunds
Total Parks and Recreation,
Central Pool
Total Culture and Recreation
TOTAL EXPENDITURES PAID
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES PAID
OTHER FINANCING SOURCES (USES):
Bank Loans
Operating Transfers In
TOTAL OTHER FINANCING SOURCES (USES)
EXCESS OF REVENUES COLLECTED AND
OTHER FINANCING SOURCES OVER
EXPENDITURES PAID AND OTHER USES
FUND BALANCE AT BEGINNING OF YEAR
Budget
$ 364.00
7,500.00
600.00
35,000.00
250.00
7,000.00
75.00
$ 50,789.00
$ 40.00
$ 121,806.00
$ 654,852.00
$6,747,991.00
Actual
$ 306.84
6,559.99
543.00
33,301.53
136.45
6,354.90
-0-.
$ 47,202.71
$ 65.00
$ 116,096.15
$ 641,287.63
$6,558,721.15
$ (934,085.00) $ (163,411.15)
$ 100,000.00
930.379.00
$1,030,379.00
$ 96,294.00
425,788.86
$ -0-
463,180.90
$ 463,180.90
$ 299,769.75
425,788.86
SCHEDULE 1
Page 17
Variance -
Favorable
(Unfavorable)
$ 57.16
940.01
57.00
1,698.47
113.55
645.10
75.00
$ 3,586.29
$ (25.00)
$ 5,709.85
$ 13,564.37
$ 189,269.85
$ 770,673.85
$(100,000.00)
(467,198.10)
$(567,198.10)
$ 203,475.75
-0-.
FUND BALANCE AT END OF YEAR $ 522,082.86 $ 725.558.61 $ 203.475.75
See Notes to Financial Statements.
SCHEDULE 2 CITY OF CAPE GIRARDEAU, MISSOURI
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCES
Year Ended June 30, 1983
With Comparative Totals for Year Ended June 30, 1982
REVENUES COLLECTED:
Taxes and Special Assessments
Use of Money and Property
Fees and Service Charges
Revenue from Other Agencies
TOTAL REVENUES COLLECTED
EXPENDITURES PAID:
General Government
Public Safety
Highways and Streets
Sanitation
Health
Capital Projects
Debt Service:
Principal Retirement
Interest and Fiscal Charges
TOTAL EXPENDITURES PAID
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES PAID
OTHER FINANCING SOURCES (USES):
Operating Transfers In
Operating Transfers Out
TOTAL OTHER FINANCING SOURCES
(USES)
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED AND OTHER FINANCING
SOURCES OVER EXPENDITURES PAID
AND OTHER USES
FUND BALANCES AT BEGINNING OF
YEAR
FUND BALANCES AT END OF YEAR
Sewage
14,690.20
600,983.98
$65,185.14
3,852.32
104.75
Motor
Fuel
72,890.74
Mausoleum
2,194.69
469,565.19
$615,674.18 $69,142.21 $542,455.93 $ 2,194.69
4,
u
582,394.91
65,520.15
2
204,817.57
162.99
$582,394.91 $65,520.15 $204,817.57 $ 162.99
$ 33,279.27 $ 3,622..06 $337,638.36 $ 2,031.70
$ 997.48 $
9
$ 997.48 $ -0-. $ -0-. $ -0-6
$ 34,276.75 $ 3,622.06 $337,638.36 $ 2,031.70
101,818.66 37,180.52 517,278.22 18,669.99
5136.095.41 ILL II02.585854.916.58 520.701.69
See Notes to Financial Statements.
Flood
Disaster
Relief
$ -0
$ -0
8
(13,121.49)
$(13,121.49)
$(13,121.49)
13,121.49
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 2
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID,
AND CHANGES IN FUND BALANCES
Year Ended June 30, 1983
With Comparative Totals for Year Ended June 30, 1982
Federal
Shared
Revenue
23,475.52
641,504.00
S 664.979.52
$ 44,981.40
$ 44,981.40
$ 619,998.12
(560,000.00)
$(560,000.00)
$ 59,998.12
19,207
$ 79.205.53
Sewer
Project
$ -0-.
(997.48)
$(997.48)
Totals
1983 1982
$ 65,185.14 $ 59,636.89
117,103.47 86,579.25
601,088.73 536,905.02
1,111,069.19 1,272,141.10
$1,894,446.53 $1,955,262.26
$ 44,981.40
204,817.57
582,394.91
65,683.14
897,877.02
996,569.51
$ 997.48
(574,118.97)
$ (573,121.49)
$(997.48) $ 423,448.02
997.48 708,273.77
$ -0-. $1,131,721.79
See Notes to Financial Statements.
$ 866.00
4,692.46
365,020.48
438,526.92
62,950.01
7,454.03
65,000.00
11,434.23
$ 955,944.13
$ 999,318.13
$ 7,455.00
(627,455.00)
$ (620,000.00)
$ 379,318.13
328,955.64
$ 708.273.77
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 3
Page 1
SEWAGE DISPOSAL BOND, INTEREST AND
OPERATING SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
With Comparative Actual Amounts for Year Ended June 30, 1982
See Notes to Financial Statements.
1983
Variance -
Favorable
1982
Budget
Actual
(Unfavorable)
Actual
REVENUES COLLECTED:
Use of Money and Property:
Interest on Investments
$ 10,000.00
$ 13,745.53
$ 3,745.53
$ 15,542.28
Weekend Investments
-0-.
944.67
944.67
711.06
Total Use of Money and
Property
$ 10,000.00
$ 14,690.20
$ 4,690.20
$ 16,253.34
Fees and Service Charges:
Miscellaneous
$ 500.00
$ 97.42
$ (402.58)
$ 258.76
Sewer Tax Receipts
536,100.00
600,886.56
64,786.56
536,563.42
Total Fees and Service
Charges
$536,600.00
$600,983.98
$64,383.98
$536,822.18
TOTAL REVENUES COLLECTED
$546,600.00
$615,674.18
$69,074.18
$553,075.52
EXPENDITURES PAID:
Sanitation:
Personal Services:
Salaries
$228,140.00
$226,903.45
$ 1,236.55
$227,979.39
Salaries/Part-Time
4,500.00
3,349.19
1,150.81
4,640.14
Salaries/Overtime
7,187.00
8,112.67
(925.67)
-0-
FICA
16,673.00
15,970.38
702.62
15,401.21
Blue Cross and Blue
Shield
16,904.00
15,494.82
1,409.18
16,180.50
Unemployment Insurance
500.00
-0-
500.00
-0-
Workmen's Compensation
2,802.00
2,802.00
-0-
4,816.05
Retirement13,537.00
12,701.14
835.86
12,122.61
Total Personal Services
$290,243.00
$285,333.65
$ 4,909.35
$281,139.90
General Operations:
Office Supplies
$ 800.00
$ 2,188.12
$(1,388.12)
$ 1,473.47
Dry Goods
2,100.00
1,757.26
342.74
1,463.85
Motor Vehicles - Supplies
and Maintenance
8,000.00
7,785.43
214.57
4,780.11
Fuel - Motor Vehicles
5,000.00
6,350.00
(1,350.00)
-0-
Equipment/Furniture -
Supplies
18,000.00
20,846.35
(2,846.35)
24,975.89
Health
4,000.00
3,616.80
383.20
17,186.04
Chemical
23,000.00
17,773.15
5,226.85
5,547.61
Building Supplies
200.00
24.95
175.05
-0-
Building Maintenance
500.00
75.99
424.01
-0-
Building Fuel
300.00
152.44
147.56
499.00
Land Supplies
200.00
19.49
180.51
-0-
Land Maintenance
10,000.00
9,385.67
614.33
4,459.37
Books
100.00
65.00
35.00
60.00
Miscellaneous
250.00
258.96
(8.96)
118.84
Total General Operations
$ 72,450.00
$ 70,299.61
$ 2,150.39
$ 60,564.18
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 3
Page 2
SEWAGE DISPOSAL BOND, INTEREST AND
OPERATING SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
With Comparative Actual Amounts for Year Ended June 30, 1982
See Notes to Financial Statements.
1983
Variance -
Favorable
1982
Budget
Actual
(Unfavorable)
Actual
Contractual Services:
Telephone
$
6,500.00
$
6,434.36
$ 65.64
$
6,015.53
Vehicle Insurance
1,700.00
1,572.00
128.00
1,786.00
Building and Contents
Insurance
12,100.00
12,218.01
(118.01)
11,976.00
Travel Expense
1,200.00
1,130.21
69.79
1,110.97
Publications Memberships
305.00
300.00
5.00
325.65
Utilities - General
67,000.00
70,255.32
(3,255.32)
57,015.10
Equipment Rentals
1,000.00
806.54
193.46
216.94
Equipment Maintenance
8,000.00
7,015.12
984.88
11,609.73
Building Maintenance
-0-
-0-
-0-
130.00
Land Maintenance
339.00
338.72
.28
4,454.54
Contractual
10,000.00
9,388.08
611.92
-0-
Loans - Principal
70,000.00
70,000.00
-0-
-0-
Loans - Interest
9,500.00
11,040.01
(1,540.01)
-0-
Miscellaneous
-0-.
-0-.
-0-.
70.00
Total Contractual Services
$187,644.00
$190,498.37
$(2,854.37)
$
94,710.46
Miscellaneous Expenses:
Refunds
$
500.00
$
266.58
$ 233.42
$
1,793.96
Licenses
-0-
-0-
-0-
25.00
Advertisement
40.00
-0-.
40.00
293.42
Total Miscellaneous Expenses
$
540.00
$
266.58
$ 273.42
$
2,112.38
Capital Improvements:
Equipment
$
2,800.00
$
-0-
$ 2,800.00
$
-0-
Vehicles
10,916.00
10,916.00
-0-.
-0-.
Total Capital Improvements
$
13,716.00
$
10,916.00
$ 2,800.00
$
-0-.
Debt Service:
Principal Retirement
$
-0-
$
-0-
$ -0-
$
65,000.00
Interest and Fiscal
Charges
-0-.
-0-.
-0-.
11,434.23
Total Debt Service
$
-0-.
$
-0-.
$ -0-.
T76,434.23
Projects:
Sherwood Sewer Line
$
25,060.00
$
25,080.70
$ (20.70)
$
-0-.
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 3
Page 3
SEWAGE DISPOSAL BOND, INTEREST AND
OPERATING SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
With Comparative Actual Amounts for Year Ended June 30, 1982
1983
Variance -
Favorable 1982
Budget Actual (Unfavorable) Actual
TOTAL EXPENDITURES PAID $589,653.00 $582,394.91 $ 7,258.09 $514,961.15
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES PAID $(43,053.00) $ 33,279.27 $76,332.27 $ 38,114.37
OTHER FINANCIAL SOURCES (USES):
Sewer Projects Fund:
Operating Transfers In $ -0- $ 997.48
Operating Transfers Out
Total Other Financing
Sources (Uses) $ -0-. $ 997.48
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES
PAID AND OTHER SOURCES (USES) $(43,053.00) $ 34,276.75
FUND BALANCE AT BEGINNING OF
YEAR
FUND BALANCE AT END OF YEAR
101,818.66 101,818.66
$ 58.765.66 $136,095.41
See Notes to Financial Statements.
$ 997.48 $ -0-
-0-. (7,455.00)
$ 997.48 $ (7,455.00)
$77,329.75 $ 30,659.37
-0-. 71,159.29
577.329.75 $101.818.66
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 4
Page 1
PUBLIC HEALTH SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
With Comparative Actual Amounts for Year Ended June 30, 1982
See Notes to Financial Statements.
1983
Variance -
Favorable
1982
Budget
Actual
(Unfavorable)
Actual
REVENUES COLLECTED:
Taxes and Special Assessments:
Property Tax Receipts
$64,879.00
$62,517.96
$(2,361.04)
$56,998.25
Railroad and Utility Tax
3,000.00
2,667.18
(332.82)
2,638.64
Total Taxes and Special
Assessments
$67,879.00
$65,185.14
$(2,693.86)
$59,636.89
Use of Money and Property:
Interest on Investment
$ 3,700.00
$ 3,664.98
$ (35.02)
$ 3,963.29
Weekend Investment
400.00
187.34
(212.66)
330.25
Total Use of Money and Property
$ 4,100.00
$ 3,852.32
$ (247.68)
$ 4,293.54
Fees and Service Charges:
Miscellaneous
$ -0-.
$ 104.75
$ 104.75
$ 82.84
TOTAL REVENUES COLLECTED
$71,979.00
$69,142.21
$(2,836.79)
$64,013.27
EXPENDITURES PAID:
Health:
Personal Services:
Salaries
$36,772.00
$36,756.00
$ 16.00
$32,712.00
Salaries/Part-Time
7,300.00
7,500.22
(200.22)
4,052.80
Salaries/Overtime
121.00
181.13
(60.13)
-0-
FICA
3,134.00
2,977.27
156.73
2,454.03
Blue Cross and Blue Shield
1,989.00
1,822.92
166.08
1,572.60
Workmen's Compensation
762.00
761.73
.27
700.06
Retirement
2,038.00
1,902.24
135.76
1,781.48
Total Personal Services
$52,116.00
$51,901.51
$ 214.49
$43,272.97
General Operations:
Office Supplies
$ 300.00
$ 332.59
$ (32.59)
$ 444.24
Dry Goods
350.00
345.41
4.59
298.18
Equipment/Furniture - Supplies -0-
-0-
-0-
2.75
Books
155.00
155.00
-0-
60.00
Miscellaneous
100.00
97.54
2.46
18.89
Total General Operations
$ 905.00
$ 930.54
$ (25.54)
$ 824.06
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 4
Page 2
PUBLIC HEALTH SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
With Comparative Actual Amounts for Year Ended June 30, 1982
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES PAID
FUND BALANCE AT BEGINNING OF YEAR
FUND BALANCE AT END OF YEAR
$ 5,533.00 $ 3,622.06
37,180.52 37,180.52
$42.713.52 $40.802.58
See Notes to Financial Statements.
$(1,910.94) $ 1,599.60
-0-. 35,580.92
$(1,910.94) $37,180.52
1983
Variance -
Favorable
1982
Budget
Actual
(Unfavorable)
Actual
Contractual Services:
Vehicle Insurance
$
1,100.00
$
980.00
$
120.00
$ 1,009.00
Travel Expense
200.00
76.33
123.67
186.66
Utilities - General
100.00
96.39
3.61
75.81
Equipment Maintenance
150.00
109.75
40.25
-0-
Building Maintenance
100.00
12.76
87.24
-0-
Land Maintenance
100.00
-0-
100.00
110.00
Vehicles Maintenance
125.00
121.25
3.75
36.45
Miscellaneous
5,000.00
5,000.00
-0-.
16,750.00
Total Contractual Services
$
6,875.00
$
6,396.48
$
478.52
$18.167.92
Miscellaneous Expenses:
Condemnation Charges
$
300.00
$
269.00
$
31.00
$ -0-
Advertisement
50.00
-0-
50.00
42.72
Miscellaneous
300.00
122.62
177.38
106.00
Total Miscellaneous Expenses
$
650.00
$
391.62
$
258.38
$ 148.72
Capital Improvements:
Motor Vehicles
$
5,900.00
$
5,900.00
$
-0-.
$ -0-.
TOTAL EXPENDITURES PAID
$66,446.00
$65,520.15
$
925.85
$62,413.67
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES PAID
FUND BALANCE AT BEGINNING OF YEAR
FUND BALANCE AT END OF YEAR
$ 5,533.00 $ 3,622.06
37,180.52 37,180.52
$42.713.52 $40.802.58
See Notes to Financial Statements.
$(1,910.94) $ 1,599.60
-0-. 35,580.92
$(1,910.94) $37,180.52
CITY OF CAPE GIRARDEAU, MISSOURI
MOTOR FUEL TAX SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
With Comparative Actual Amounts for Year Ended June 30, 1982
91
Budget Actual
SCHEDULE 5
Variance -
Favorable 1982
(Unfavorable) Actual
REVENUES COLLECTED:
Taxes and Special
Assessments:
Future Assessments $ 82,500.00 $ -0-. $ (82,500.00) $ -0-.
Use of Money and Property:
Interest on Investments $
Weekend Investments
Total Use of Money and
Property $
Revenues from Other
Agencies:
State - Motor Fuel $
State - Amendment II
State - Pothole
State - Grants
Refund - Road Fund Escrow -
Route 74 Project
State - F.A.U. _
Total Revenues from Other
20,000.00 $ 70,211.86 $ 50,211.86 $ 43,756.49
3,000.00 2,678.88 (321.12) 4,031.22
23,000.00 $ 72,890.74 $ 49,890.74 $ 47,787.71
275,000.00
$283,258.45
$ 8,258.45
$306,706.47
43,000.00
69,821.42
26,821.42
50,030.92
-0-
-0-
-0-
-0-
-0-
-0-
-0-
20,644.81
-0-
-0-
-0-
-0-
564,000.00
116,485.32
(447,514.68)
210,132.90
Agencies $ 882,000.00 $469,565.19
TOTAL REVENUES COLLECTED
EXPENDITURES PAID:
Highways and Streets:
Capital Improvements:
Cape Rock Drive
Bloomfield - Silver
Springs
Traffic Safety
Overlay
Various
Street Maintenance
Independence Bridge
North Main Street
South Sprigg Number 1
South Sprigg Number 2
TOTAL EXPENDITURES PAID
EXCESS OF REVENUE COLLECTED
OVER EXPENDITURES PAID
FUND BALANCE AT BEGINNING OF
YEAR
FUND BALANCE AT END OF YEAR
412,434.81) $587,515.10
$ 987,500.00 $542,455.93 $(445,044.07) $635,302.81
$ 65.00
$ 63.43
$ 1.57
$ 638.18
94,000.00
22,169.26
71,830.74
-0-
-0-
-0-
-0-
203,716.43
-0-
-0-
-0-
144,557.90
25,500.00
24,510.47
989.53
4,356.00
160,000.00
158,074.41
1,925.59
-0-
-0-
-0-
-0-
11,104.29
-0-
-0-
-0-
-0-
-0-
-0-
-0-
1.72
-0-.
-0-.
-0-.
645.96
$ 279,565.00
$204,817.57
$ 74,747.43
$365,020.48
$ 707,935.00 $337,638.36 $(370,296.64)
517,278.22 517,278.22 -0-
$1,225,213.22 $854.916.58 $(370.296.64)
See Notes to Financial Statements.
$270,282.33
246,995.89
$517.278.22
CITY OF CAPE GIRARDEAU, MISSOURI
MAUSOLEUM SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANCES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
With Comparative Actual Amounts for Year Ended June 30, 1982
REVENUES COLLECTED:
Use of Money and Property:
Interest on Investments
Weekend Investment
TOTAL REVENUES COLLECTED
EXPENDITURES PAID:
Health:
Contractual Services:
Liability Insurance
Building and Contents
Insurance
TOTAL EXPENDITURES PAID
SCHEDULE 6
$ -0-
1983
54.33
163.00
COLLECTED OVER EXPENDITURES PAID
108.66
Variance -
$
162.99
18,669.99
Favorable
1982
Budget
Actual
(Unfavorable)
Actual
$20,701.69
394.70
$ 1,800.00
$ 2,106.18
$306.18
$ 2,245.25
-0-.
88.51
88.51
38.57
$ 1,800.00
$ 2,194.69
$394.69
$ 2,283.82
$ -0-
$
54.33
163.00
COLLECTED OVER EXPENDITURES PAID
108.66
$ 163.00
$
162.99
$(54.33)
$ .01
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES PAID
$ 1,637.00
$ 2,031.70
$394.70
FUND BALANCE AT BEGINNING OF YEAR
18,669.99
18,669.99
-0-.
FUND BALANCE AT END OF YEAR
520.306.99
$20,701.69
394.70
See Notes to Financial Statements.
$ 373.34
163.00
$ 536.34
$ 1,747.48
16,922.51
$18.669.99
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 7
FLOOD DISASTER RELIEF SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
With Comparative Actual Amounts for Year Ended June 30, 1982
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED AND OTHER FINANCING
SOURCES OVER EXPENDITURES PAID
AND OTHER USES $
FUND BALANCE AT BEGINNING OF
YEAR 13,121.49 13,121.49
-0- $(13,121.49) $(13,121.49) $ 25,262.80
-0-. (12,141.31)
FUND BALANCE AT END OF YEAR $13.121.49 $ -0-. $(13,121.49) S 13.121.49
See Notes to Financial Statements.
1983
Variance -
Favorable
1982
Budget
Actual
(Unfavorable)
Actual
REVENUES COLLECTED:
Use of Money and Property:
Interest on Investments
$
-0-
$
-0-
$ -0-
$
600.01
Weekend Investments
-0-
-0-
-0-
114.79
Revenues from Other Agencies:
FDR Reimbursement
-0-.
-0-.
-0-.
24,548.00
TOTAL REVENUES COLLECTED
$
-0-.
$
-0-.
$ -0-
$
25,262.80
TOTAL EXPENDITURES PAID
-0-.
-0-.
-0-.
-0-.
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED OVER EXPENDITURES
PAID
$
-0-
$
-0-
$ -0-
$
25,262.80
OTHER FINANCING SOURCES (USES):
Operating Transfers Out
-0-.
(13, 121.49)
(13,121.49)
-0-.
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED AND OTHER FINANCING
SOURCES OVER EXPENDITURES PAID
AND OTHER USES $
FUND BALANCE AT BEGINNING OF
YEAR 13,121.49 13,121.49
-0- $(13,121.49) $(13,121.49) $ 25,262.80
-0-. (12,141.31)
FUND BALANCE AT END OF YEAR $13.121.49 $ -0-. $(13,121.49) S 13.121.49
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 8
FEDERAL SHARED REVENUE SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
With Comparative Actual Amounts for Year Ended June 30, 1982
REVENUES COLLECTED:
Use of Money and Property:
Interest on Investments
Weekend Investments
Total Use of Money and
Property
Revenues from Other
Agencies:
Federal Revenue Sharing
TOTAL REVENUES COLLECTED
EXPENDITURES PAID:
General Government:
Contractual Services:
Publication.
Miscellaneous Expenses:
Audit
Total General Government
Public Safety:
Capital Improvements:
Fire Station #1
Culture and Recreation:
Capital Improvements:
Fountains - Capaha
Park
Ball Park Lights
Total Culture and
Recreation.
TOTAL EXPENDITURES PAID
EXCESS (DEFICIENCY) OF
REVENUES COLLECTED OVER
EXPENDITURES PAID
$ 644,000.00
1983
641,504.00
$
(2,496.00)
Variance -
$ 649,000.00
$
Favorable
1982
Budget
Actual
(Unfavorable)
Actual
$ 5,000.00
$ 21,926.81
$ 16,926.81
$ 13,305.81
-0-.
1,548.71
1,548.71
1,937.81
$ 5,000.00
$ 23,475.52
$ 18,475.52
$ 15,243.62
$ 644,000.00
$
641,504.00
$
(2,496.00)
$ 649,000.00
$
664,979.52
$
15,979.52
$ 60.00 $ 64.71 $ (4.71)
1,000.00 1,000.00 -0-.
S 1,060.00 $ 1,064.71 $ (4.71)
-0-
$ -0- $ 8,897.72
35,362.00 35,018.97
$ 35,362.00 $ 43,916.69
$ 36,422.00 $ 44,981.40
$ (8,897.72)
343.03
$ (8,554.69)
$ (8,559.40)
$ 612,578.00 $ 619,998.12 $ 7,420.12
OTHER FINANCING USES:
Operating Transfer Out:
Municipal Airport $ (10,000.00) $ (10,000.00)
Capital Improvements Fund (100,000.00) (100,000.00)
Federal Fund (450,000.00) (450,000.00)
TOTAL OTHER FINANCING USES $(560,000.00) $(560,000.00)
EXCESS (DEFICIENCY) OF
REVENUES COLLECTED OVER
EXPENDITURES PAID AND
OTHER USES
FUND BALANCE AT BEGINNING
OF YEAR
$ -0-
-0-
-0-.
$ 660,078.00
$ 675,321.62
$ 75.00
791.00
S 866.00
$ 4,692.46
669.763.16
$ -0-
(160,000.00)
(460,000.00)
$(620,000.00)
$ 52,578.00 $ 59,998.12 $ 7,420.12 $ 49,763.16
19,207.41 19,207.41 -0-
FUND BALANCE AT END OF YEAR $ 71,785.41 $ 79,205.53 $ 7,420.12
See Notes to Financial Statements.
(30,555.75)
$ 19.207.41
CITY OF CAPE GIRARDEAU, MISSOURI
SEWER PROJECT SPECIAL REVENUE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
With Comparative Actual Amounts for the Year Ended June 30, 1982
REVENUES COLLECTED:
Use of Money and Property:
Weekend Investments
EXPENDITURES PAID:
Capital Projects:
Capital Improvements:
Sewer Project - West East
DEFICIENCY OF REVENUES COLLECTED
OVER EXPENDITURES PAID
OTHER FINANCING USES:
Operating Transfers Out
EXCESS (DEFICIENCY) OF REVENUES
COLLECTED AND OTHER FINANCING
SOURCES OVER EXPENDITURES PAID
FUND BALANCE AT BEGINNING OF YEAR
FUND BALANCE AT END OF YEAR
SCHEDULE 9
See Notes to Financial Statements.
1983
Variance -
Favorable
1982
Budget
Actual
(Unfavorable)
Actual
$-0-
$ -0-
$ -0-
$ 2.42
-0-.
-0-.
-0-.
7,454.03
$-0-
$ -0-
$ -0-
$(7,451.61)
-0-.
(997.48)
-0-.
7,455.00
$-0-
$(997.48)
$(997.48)
$ 3.39
997.48
997.48
-0-.
994.09
997.48
$ -0-.
$(997.48)
$ 997.48
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI
AIRPORT BOND - DEBT SERVICE FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
With Comparative Actual Amounts for Year Ended June 30, 1982
REVENUES COLLECTED:
Taxes and Special Assessments:
Property Tax Receipts
Delinquent Taxes
Railroad and Utility Tax
Total Taxes and Special
Assessments
Use of Money and Property:
Interest of Investments
Weekend Investments
Total Use of Money and
Property
TOTAL REVENUES COLLECTED
SCHEDULE 10
$ 24,035.00 $ 26,219.61
300.00 420.69
$ 24,335.00 $ 26,640.30
$ 89,852.00 $ 91,862.69
EXPENDITURES PAID:
Debt Service:
Principal Retirement $ 75,000.00 $ 75,000.00
Interest and Fiscal Charges 11,084.00 11,083.38
TOTAL EXPENDITURES PAID
EXCESS OF REVENUES COLLECTED
OVER EXPENDITURES PAID
FUND BALANCE AT BEGINNING OF
YEAR
FUND BALANCE AT END OF YEAR
$ 86,084.00 $ 86,083.38
$ 3,768.00 $ 5,779.31
209,234.22 209,234.22
$213.002.22 $215.013.53
See Notes to Financial Statements.
$ 2,184.61
120.69
$ 2,305.30
$ 2,010.69
$ -0-
62
$ .62
$ 2,011.31
-0-.
$ 2.011.31
$ 28,979.93
394.78
$ 29,374.71
$ 88,831.69
$ 70,000.00
13,534.74
$ 83,534.74
$ 5,296.95
203,937.27
$209.234.22
1983
Variance -
Favorable
1982
Budget
Actual
(Unfavorable)
Actual
$ 62,917.00
$ 61,005.38
$(1,911.62)
$ 56,818.35
-0-
1,549.84
1,549.84
-0-
2,600.00
2,667.17
67.17
2,638.63
$ 65,517.00
$ 65,222.39
$ (294.61)
$ 59,456.98
$ 24,035.00 $ 26,219.61
300.00 420.69
$ 24,335.00 $ 26,640.30
$ 89,852.00 $ 91,862.69
EXPENDITURES PAID:
Debt Service:
Principal Retirement $ 75,000.00 $ 75,000.00
Interest and Fiscal Charges 11,084.00 11,083.38
TOTAL EXPENDITURES PAID
EXCESS OF REVENUES COLLECTED
OVER EXPENDITURES PAID
FUND BALANCE AT BEGINNING OF
YEAR
FUND BALANCE AT END OF YEAR
$ 86,084.00 $ 86,083.38
$ 3,768.00 $ 5,779.31
209,234.22 209,234.22
$213.002.22 $215.013.53
See Notes to Financial Statements.
$ 2,184.61
120.69
$ 2,305.30
$ 2,010.69
$ -0-
62
$ .62
$ 2,011.31
-0-.
$ 2.011.31
$ 28,979.93
394.78
$ 29,374.71
$ 88,831.69
$ 70,000.00
13,534.74
$ 83,534.74
$ 5,296.95
203,937.27
$209.234.22
CITY OF CAPE GIRARDEAU, MISSOURI
CAPITAL IMPROVEMENTS FUND - CAPITAL PROJECTS FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
With Comparative Actual Amounts for Year Ended June 30, 1982
REVENUES COLLECTED:
Taxes and Special
Assessments:
Street Tax Bills
Interest - Street
Tax Bills
Prior Assessments
Total Taxes and Special
Assessments
Use of Money and Property:
Interest on Investments
Weekend Investments
Total Use of Money and
Property
Revenues from Other
Agencies:
Federal Grants
State Grants
State - Block Grants
Total Revenues from Other
Agencies
TOTAL REVENUES COLLECTED
EXPENDITURES PAID:
Capital Projects:
General Operations:
Office Supplies
Contractual:
Principal
Interest
Total Contractual
1983
Variance -
Favorable
Budget Actual (Unfavorable)
$ -0- $ -0- $ -0-
-0- 3,682.01 3,682.01
5,925.00 10,262.65 4,337.65
$ 5,925.00
$ 13,944.66 $
8,019.66
$ -0-
$ 1,951.79 $
1,951.79
3,961.00
238.34
(3,722.66)
$ 3,961.00
$ 2,190.13 $
(12770.87)
$575,306.00
16,200.00
-0-.
$591,506.00
$316,377.40
8,253.00
4,646.45
$329,276.85
$(258,928.60)
(7,947.00)
4,646.45
$(262,229.15)
$601,392.00 $345,411.64 $(255,980.36)
$ 85.00 $ 804.73 $ (719.73)
$ 46,000.00 $ 46,000.00 $ -0-
8,301.00 13,763.50 (5,462.50)
$ 54,301.00 $ 59,763.50 $ (5,462.50)
See Notes to Financial Statements.
SCHEDULE 11
Page 1
1982
Actual
$ 29,446.89
32.57
-0-.
$ 29,479.46
$ -0-
21.38
$ 21.38
$208,367.13
37,080.00
-0-.
$245,447.13
$274,947.97
$ -0
$ -0-
-0-.
$ -0-•
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 11
Page 2
CAPITAL IMPROVEMENTS FUND - CAPITAL PROJECTS FUND
STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID, AND
CHANGES IN FUND BALANCE - BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
With Comparative Actual Amounts for Year Ended June 30, 1982
Capital Outlay:
IPP
Airport Ramp
Treatment Plant
Landfill
Disaster Warning
Grov/RWay/Term
Industrial Pre -Treatment
Program
Amblewood Drive
Lynnwood
Chesley Street
Haddock Street
Lexington
Airport Culvert/Ditch
Airport 220
South Cape - Block Grant
Taxi/RWY/HGR
Central Pool - Toilet
Comp.
Missouri Avenue
Walnut Street
Woodbine Place
Peach Tree Drive
Bloomfield Road
Commercial Street
Total Capital Outlay
TOTAL EXPENDITURES PAID
EXCESS (DEFICIENCY) OF
REVENUES COLLECTED OVER
EXPENDITURES PAID
OTHER FINANCING SOURCES:
1983
Variance -
Favorable 1982
Budget Actual (Unfavorable) Actual
$ -0-
$ -0-
$ -0-
$ 5,104.74
-0-
-0-
-0-
5,405.80
16,000.00
15,298.44
701.56
31,125.72
-0-
-0-
-0-
266,509.11
-0-
-0-
-0-
18,824.44
370,000.00
350,505.03
19,494.97
25,907.00
-0-
-0-
-0-
2,214.89
-0-
-0-
-0-
16,093.08
-0-
-0-
-0-
20.00
-0-
-0-
-0-
43,920.74
-0-
-0-
-0-
21,524.16
-0-
-0-
-0-
49,273.73
-0-
-0-
-0-
701.00
4,122.00
4,121.32
.68
-0-
100.00
31.67
68.33
-0-
100.00
63.50
36.50
-0-
10,164.00
500.00
-0-
-0-
-0-
-0-
-0-.
$400,986.00
10,164.00
1,218.75
346.50
346.50
346.50
4,769.99
38,039.75
$ 425,251.95
-0-
(718.75)
(346.50)
(346.50)
(346.50)
(4,769.99)
(38,039.75)
$ (24,265.95)
$455,372.00 $ 485,820.18 $ (30,448.18)
-0-
735.00
-0-
-0-
-0-
-0-
-0-.
$ 487,359.41
487.359.41
$146,020.00 $(140,408.54) $(286,428.54) $(212,411.44)
Bank Loans
$276,342.00
$
-0-
$(276,342.00)
$
116,500.00
Transfers In:
Federal Shared Revenue
100,000.00
100,000.00
-0-.
160,000.00
TOTAL OTHER FINANCING SOURCES
$376,342.00
$
100,000.00
$(276,342.00)
$
276,500.00
EXCESS (DEFICIENCY) OF
REVENUE COLLECTED AND OTHER
FINANCING SOURCES OVER
EXPENDITURES PAID
$522,362.00
$
(40,408.54)
$(562,770.54)
$
64,088.56
FUND BALANCE AT BEGINNING
OF YEAR
FUND BALANCE AT END OF YEAR
9,338.91 9,338.91
-0-.
$531.700.91 S (31,069.63) $(562.770.54)
See Notes to Financial Statements.
(54,749.65)
$9.338.91
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 12
COMBINING STATEMENT OF REVENUES COLLECTED, EXPENSES PAID,
AND CHANGES IN RETAINED EARNINGS/FUND BALANCES -
ALL PROPRIETARY FUND TYPES
Year Ended June 30, 1983
Airport Golf
Operating Course Totals
Fund Fund 1983 1
OPERATING REVENUES COLLECTED:
Fee Charges
$ 1,484.85
$ 96,335.16
$ 97,820.01
$ 75,249.17
Rents
73,778.45
48,381.37
122,159.82
124,145.27
Concession and Equipment Sales
-0-
39,590.74
39,590.74
32,583.96
Interest
3,946.02
3,470.61
7,416.63
4,511.21
Miscellaneous
-0-.
1,762.08
1,762.08
2,425.63
TOTAL OPERATING REVENUES COLLECTED $79,209.32 $189,539.96 $268,749.28 $238,915.24
OPERATING EXPENSES PAID:
Personal Services
General Operations
Contractual Services
Miscellaneous Expense
Capital Outlay
TOTAL OPERATING EXPENSES PAID
INCOME (LOSS) BEFORE OPERATING
TRANSFERS
OPERATING TRANSFERS IN (OUT)
NET INCOME
RETAINED EARNINGS/FUND BALANCES
AT BEGINNING OF YEAR
RETAINED EARNINGS/FUND BALANCES
AT END OF YEAR
$15,979.87 $109,771.50 $125,751.37 $109,442.43
6,608.93
76,852.73
83,461.66
82,783.51
42,245.01
11,770.11
54,015.12
57,795.58
1,034.82
2,026.60
3,061.42
2,664.09
19,920.95
1,044.00
20,964.95
16,850.75
$85,789.58 $201,464.94 $287,254.52 $269,536.36
$(6,580.26) $(11,924.98) $(18,505.24) $(30,621.12)
10,000.00 -0-. 10,000.00 97,000.00
$ 3,419.74 $(11,924.98) $ (8,505.24) $ 66,378.88
42,663.40 43,651.94 86,315.34 19,936.46
546,083.14 S 31.726.96 177.810.10 S 86,315.34
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 13
Page 1
AIRPORT OPERATING FUND - ENTERPRISE FUND
STATEMENT OF REVENUES COLLECTED, EXPENSES PAID,
AND CHANGES IN RETAINED EARNINGS/FUND BALANCES -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
OPERATING REVENUES COLLECTED:
Fees and Service Charges:
Miscellaneous
Airline Fees
Total Fees and Service Charges
Rents:
Airlines
Auto Rentals
Sign Rental
Floor Space
Restaurant
Farm Lease
Total Rents
Interest:
Interest on Investment
Weekend Investment
Total Interest
$ 2,530.00 $ 3,634.71 $ 1,104.71
-0-. 311.31 311.31
$ 2,530.00 $ 3,946.02 $ 1,416.02
TOTAL OPERATING REVENUES COLLECTED $81,559.00 $79,209.32 $(2,349.68)
OPERATING EXPENSES PAID:
Personal Services:
Airport Salaries
Salaries/Part-time
Salaries/Overtime
FICA
Blue Cross and Blue Shield
Unemployment Insurance
Workmen's Compensation
Retirement
Total Personal Services
General Operations:
Office Supplies
Dry Goods
Food Supplies
Supplies and Maintenance
Motor Vehicle - Fuel
Equipment/Furniture Supply
Fuel Supplies
Health
Building Supplies
Building Maintenance
Land Supplies
Land Maintenance
Miscellaneous
Total General Operations
$ 9,805.00
2,744.00
500.00
978.00
1,406.00
300.00
484.00
-0-.
$16,217.00
$ 9,843.50
2,639.25
462.44
867.38
1,690.34
-0-
138.76
338.20
$15,979.87
$ (38.50)
104.75
37.56
110.62
(284.34)
300.00
345.24
(338.20)
$ 237.13
$ 100.00
1983
$ 8.26
125.00
125.00
-0-
Variance -
12.24
12.76
-0-
Favorable
1982
Budget
Actual
(Unfavorable)
Actual
500.38
399.62
300.00
459.72
$ 500.00
$ 1,034.85
$ 534.85
$ 1,034.90
5,760.00
450.00
(5,310.00)
-0-.
$ 6,260.00
$ 1,484.85
$(4,775.15)
$ 1,034.90
$ -0-
$ -0-
$ -0-
$ 7,834.41
18,000.00
17,652.88
(347.12)
19,152.31
480.00
130.00
(350.00)
120.00
32,889.00
33,359.57
470.57
32,418.28
2,400.00
2,620.43
220.43
2,401.46
19,000.00
20,015.57
1,015.57
19,739.15
$72,769.00
$73,778.45
$ 1,009.45
$81,665.61
$ 2,530.00 $ 3,634.71 $ 1,104.71
-0-. 311.31 311.31
$ 2,530.00 $ 3,946.02 $ 1,416.02
TOTAL OPERATING REVENUES COLLECTED $81,559.00 $79,209.32 $(2,349.68)
OPERATING EXPENSES PAID:
Personal Services:
Airport Salaries
Salaries/Part-time
Salaries/Overtime
FICA
Blue Cross and Blue Shield
Unemployment Insurance
Workmen's Compensation
Retirement
Total Personal Services
General Operations:
Office Supplies
Dry Goods
Food Supplies
Supplies and Maintenance
Motor Vehicle - Fuel
Equipment/Furniture Supply
Fuel Supplies
Health
Building Supplies
Building Maintenance
Land Supplies
Land Maintenance
Miscellaneous
Total General Operations
$ 9,805.00
2,744.00
500.00
978.00
1,406.00
300.00
484.00
-0-.
$16,217.00
$ 9,843.50
2,639.25
462.44
867.38
1,690.34
-0-
138.76
338.20
$15,979.87
$ (38.50)
104.75
37.56
110.62
(284.34)
300.00
345.24
(338.20)
$ 237.13
$ 100.00
$ 91.74
$ 8.26
125.00
125.00
-0-
25.00
12.24
12.76
-0-
-0-
-0-
400.00
354.58
45.42
900.00
500.38
399.62
300.00
459.72
(159.72)
1,000.00
1,715.89
(715.89)
500.00
352.89
147.11
600.00
579.53
20.47
1,800.00
770.00
1,030.00
2,500.00
1,513.18
986.82
125.00
133.78
(8.78)
$ 8,375.00 $ 6,608.93 $ 1,766.07
See Notes to Financial Statements.
$ 4,122.65
351.59
$ 4,474.24
$87,174.75
$12,132.17
1,053.00
-0-
880.11
1,782.84
-0-
175.77
228.26
$16,252.15
$ 12.96
125.00
-0-
-0-
-0-
497.25
927.69
1,210.71
716.89
1,041.54
1,168.16
1,795.90
115.24
$ 7,611.34
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 13
Page 2
AIRPORT OPERATING FUND - ENTERPRISE FUND
STATEMENT OF REVENUES COLLECTED, EXPENSES PAID,
AND CHANGES IN RETAINED EARNINGS/FUND BALANCES -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
Miscellaneous Expense:
Taxes
Capital Outlay:
Furniture
Land
Buildings
Equipment
Total Capital outlay
TOTAL OPERATING EXPENSES PAID
NET INCOME
OTHER FINANCING SOURCES:
Transfers In:
Federal Shared Revenue
EXCESS (DEFICIENCY) OF
REVENUE COLLECTED AND OTHER
FINANCING SOURCES OVER
EXPENDITURES PAID
RETAINED EARNINGS/FUND BALANCES
AT BEGINNING OF YEAR
RETAINED EARNINGS/FUND BALANCES
AT END OF YEAR
$ 1,100.00 $ 1,034.82 $ 65.18
$ 2,000.00
$ 1,981.00
1983
-0-
-0-
-0-
2,500.00
1,692.95
Variance -
16,250.00
16,247.00
3.00
$20,750.00
Favorable
1982
Budget
Actual
(Unfavorable)
Actual
Contractual Services:
Building and Contents Insurance
$ 4,000.00
$ 4,091.99
$ (91.99)
$ 4,092.00
Travel Expense
175.00
175.00
-0-
150.00
Utilities - General
27,000.00
27,906.11
(906.11)
22,740.69
Publications/Memberships
50.00
-0-
50.00
-0-
Equipment Rentals
600.00
570.22
29.78
770.09
Equipment Maintenance
5,000.00
4,778.91
221.09
4,793.39
Furniture Maintenance
-0-
-0-
-0-
-0-
Dry Goods Rental
800.00
722.00
78.00
592.40
Building Maintenance
2,500.00
2,485.38
14.62
11,736.35
Land Maintenance
1,500.00
1,318.40
181.60
1,797.30
Miscellaneous
200.00
197.00
3.00
1,082.84
Total Contractual Services
$41,825.00
$42,245.01
$ (420.01)
$47,755.06
Miscellaneous Expense:
Taxes
Capital Outlay:
Furniture
Land
Buildings
Equipment
Total Capital outlay
TOTAL OPERATING EXPENSES PAID
NET INCOME
OTHER FINANCING SOURCES:
Transfers In:
Federal Shared Revenue
EXCESS (DEFICIENCY) OF
REVENUE COLLECTED AND OTHER
FINANCING SOURCES OVER
EXPENDITURES PAID
RETAINED EARNINGS/FUND BALANCES
AT BEGINNING OF YEAR
RETAINED EARNINGS/FUND BALANCES
AT END OF YEAR
$ 1,100.00 $ 1,034.82 $ 65.18
$ 2,000.00
$ 1,981.00
$ 19.00
-0-
-0-
-0-
2,500.00
1,692.95
807.05
16,250.00
16,247.00
3.00
$20,750.00
$19,920.95
$ 829.05
$88,267.00 $85,789.58 $2,477.42
$(6,708.00) $(6,580.26) $ 127.74
10,000.00 10,000.00 -0-.
$ 3,292.00 $ 3,419.74 $ 127.74
42,663.40 42,663.40 -0-
$45,955.40 546.083.14 $ 127.74
See Notes to Financial Statements.
$ 1,076.20
$ -0-
4,233.00
-0-
590.30
$ 4,823.30
$77,518.05
$ 9,656.70
-0-.
$ 9,656.70
33,006.70
542.663.40
CITY OF CAPE GIRARDEAU, MISSOURI SCHEDULE 14
Page 1
GOLF COURSE FUND - ENTERPRISE FUND
STATEMENT OF REVENUES COLLECTED, EXPENSES PAID, AND
CHANGES IN RETAINED EARNINGS/FUND BALANCES -
BUDGET (CASH BASIS) AND ACTUAL
Year Ended June 30, 1983
See Notes to Financial Statements.
1983
Variance -
Favorable
1982
Budget
Actual
(Unfavorable)
Actual
OPERATING REVENUES COLLECTED:
Fee Charges:
Green Fees
$ 56,150.00
$
71,847.65
$15,697.65
$
55,787.58
Cart Fees
1,517.00
2,260.54
743.54
1,986.75
Pass
19,730.00
22,226.97
2,496.97
17,474.84
Total Fee Charges
$ 77,397.00
$
96,335.16
$18,938.16
$
75,249.17
Rents:
Cart Rental
$ 39,458.00
$
44,494.51
$ 5,036.51
$
39,600.58
Club Rental
3,035.00
3,886.86
851.86
2,879.08
Total Rents
$ 42,493.00
$
48,381.37
$ 5,888.37
$
42,479.66
Concession and Equipment Sales:
Concessions
$ 13,660.00
$
18,578.14
$ 4,918.14
$
13,042.83
Beer
7,588.00
7,877.23
289.23
8,127.16
Equipment Sales
10,622.00
13,135.37
2,513.37
11,413.97
Total Concession and Equipment
Sales
$ 31,870.00
$
39,590.74
$ 7,720.74
$
32,583.96
Interest
$ -0-.
$
3,470.61
$ 3,470.61
$
36.97
Miscellaneous
$ 924.00
$
1,762.08
$ 838.08
$
1,390.73
TOTAL OPERATING REVENUES
COLLECTED
$152,684.00
$189,539.96
$36,855.96
$151,740.49
OPERATING EXPENSES PAID:
Personal Services:
Salaries
$ 58,142.00
$
58,141.40
$ .60
$
45,227.57
Salaries/Part-time
36,335.00
35,033.24
1,301.76
35,040.18
Salaries/Overtime
1,920.00
2,040.19
(120.19)
-0-
FICA
6,576.00
6,379.40
196.60
5,355.73
Blue Cross and Blue Shield
3,853.00
3,521.56
331.44
2,476.14
Unemployment Insurance
500.00
1,427.45
(927.45)
1,851.55
Workmen's Compensation
594.00
593.09
.91
908.91
Retirement
3,222.00
2,635.17
586.83
2,330.20
Total Personal Services
$111,142.00
$109,771.50
$ 1,370.50
$
93,190.28
General Operations:
Office Supplies
$ 2,700.00
$
2,674.15
$ 25.85
$
1,392.84
Postage
-0-
-0-
-0-
-0-
Dry Goods
563.00
562.05
.95
498.70
Resale - Dry Goods
-0-
-0-
-0-
2,470.36
Food Supplies
-0-
-0-
-0-
-0-
Resale - Food
15,000.00
16,428.02
(1,428.02)
13,409.08
Vehicles - Supplies and
Maintenance
500.00
539.88
(39.88)
1,480.15
Motor Vehicle - Fuel
6,000.00
5,386.46
613.54
3,385.77
Equipment and Furniture
Supplies
21,900.00
21,614.18
285.82
12,002.76
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI
GOLF COURSE FUND - ENTERPRISE FUND
STATEMENT OF REVENUES COLLECTED, EXPENSES PAID, AND
CHANGES IN RETAINED EARNINGS/FUND BALANCES -
BUDGET (CASH BASIS) AND ACTUAL
Equipment Fuel
Resale - Equipment
Health
Chemicals
Building Supplies
Building Maintenance
Building Fuel
Land Supplies
Land Maintenance
Miscellaneous
Total General Operations
Contractual Services:
Telephone
Vehicle Insurance
Building and Contents
Insurance
Travel Expense
Subscriptions/Dues
Utilities - General
Equipment Maintenance
Building Maintenance
Land Maintenance
Vehicle Maintenance
Miscellaneous
Total Contractual Services
Miscellaneous Expenses:
Refunds
Taxes
Liquor License
Advertisement
Total Miscellaneous Expenses
Capital Outlay:
Equipment
TOTAL OPERATING EXPENSES PAID
INCOME BEFORE OPERATING
TRANSFERS
OPERATING TRANSFERS IN (OUT):
Transfers In - General Fund
Year Ended June 30, 1983
1983
$ 73,288.00 $ 76,852.73 $ (3,564.73)
$ 1,625.00 $ 1,568.05 $ 56.95
1,000.00 -0- 1,000.00
1,200.00
650.00
650.00
6,000.00
1,700.00
500.00
-0-
-0-
75.00
$ 13,400.00
1,011.99
639.94
622.00
5,890.61
1,712.21
230.31
-0-
-0-
95.00
$ 11,770.11
188.01
10.06
28.00
109.39
(12.21)
269.69
-0-
-0-
SCHEDULE 14
Page 2
1982
Actual
$ 3,324.99
9,306.71
1,018.34
-0-
414.64
431.01
676.06
16,792.72
8,269.27
298.71
$ 75,172.17
$ 1,223.72
-0-
1,012.00
532.50
522.00
5,392.25
999.40
191.25
143.40
-0-
(20.00) 24.00
$ 1,629.89 $ 10,040.52
$ 10.00
$ 1.00
Variance -
9.00
$ -0-
Favorable
Budget
Actual
(Unfavorable)
$ -0-
$ -0-
$ -0-
15,000.00
17,081.65
(2,081.65)
1,000.00
813.05
186.95
-0-
-0-
-0-
325.00
317.23
7.77
1,900.00
1,626.10
273.90
1,400.00
1,536.22
(136.22)
500.00
2,251.16
(1,751.16)
6,000.00
5,486.08
513.92
500.00
536.50
(36.50)
$ 73,288.00 $ 76,852.73 $ (3,564.73)
$ 1,625.00 $ 1,568.05 $ 56.95
1,000.00 -0- 1,000.00
1,200.00
650.00
650.00
6,000.00
1,700.00
500.00
-0-
-0-
75.00
$ 13,400.00
1,011.99
639.94
622.00
5,890.61
1,712.21
230.31
-0-
-0-
95.00
$ 11,770.11
188.01
10.06
28.00
109.39
(12.21)
269.69
-0-
-0-
SCHEDULE 14
Page 2
1982
Actual
$ 3,324.99
9,306.71
1,018.34
-0-
414.64
431.01
676.06
16,792.72
8,269.27
298.71
$ 75,172.17
$ 1,223.72
-0-
1,012.00
532.50
522.00
5,392.25
999.40
191.25
143.40
-0-
(20.00) 24.00
$ 1,629.89 $ 10,040.52
$ 10.00
$ 1.00
$
9.00
$ -0-
1,725.00
1,910.60
(185.60)
1,467.69
50.00
63.00
(13.00)
73.00
125.00
52.00
73.00
47.20
$ 1,910.00
$ 2,026.60
$
(116.60)
$ 1,587.89
$ 1,044.00
$ 1,044.00
$
-0-.
$ 12,027.45
$200,784.00
$201,464.94
$
(680.94)
$192,018.31
$(48,100.00)
$(11,924.98)
$
36,175.02
$(40,277.82)
75,000.00
-0-.
(75,000.00)
97,000.00
NET INCOME $ 26,900.00 $(11,924.98) $(38,824.98) $ 56,722.18
RETAINED EARNINGS/FUND BALANCES
AT BEGINNING OF YEAR 43,651.94 43,651.94 -0-. (13,070.24)
RETAINED EARNINGS/FUND BALANCES
AT END OF YEAR $ 70,551.94 $ 31.726.96 $(38.824.98) $ 43.651.94
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU, MISSOURI
STATEMENT OF DELINQUENT TAXES
June 30, 1983
Merchants and
Year
Personal
Real
Manufacturers
Assessed
Total
Property
Estate
Advalorem
1978
$ 2,517.04
$ 2,517.04
$ -0-
$ -0-
1979
3,580.31
3,509.27
-0-
71.04
1980
6,822.85
3,735.27
2,749.76
337.82
1981
12,610.79
3,534.99
8,639.04
436.76
1982
30,475.46
4,077.82
24,832.92
1,564.72
Totals
$56,006.45
$17,374.39
$36.221.72
12,410.34
See Notes to Financial Statements.
SCHEDULE 15
CITY OF CAPE GIRARDEAU. MISSOURI SCHEDULE 16
SEWER TAX COLLECTIONS AND RECONCIL
Year Ended June 30, 1983
Outstanding Tax Bills, June 30, 1982:
1982 Tax Bills $497,995.96
Prior Year Tax Bills 104,665.71 $ 602,661.67
Additions to 1982 Tax Bills 17,730.61
1983 Tax Bills 718,012.38
TOTAL BILLS TO BE ACCOUNTED FOR$1.338,404.66
TAXES COLLECTED DURING YEAR $ 600,886.56
Add: Discounts $ 16,916.93
Adjustments 6,670.45
Cancellations 50,012.90
$ 73,600.28
Less: Penalties Levied During Year 7,071.36 66,528.92
OUTSTANDING TAX BILLS, June 30, 1983 (Scheduled Below) 670,989.18
TOTAL BILLS ACCOUNTED FOR, As Above $1,338,404.66
Outstanding Tax Bills, June 30, 1983:
Billed
in
Year
1983
$533,365.97
Billed
in
Year
1982
101,645.46
Billed
in
Year
1981
14,946.28
Billed
in
Year
1980
9,038.82
Billed
in
Year
1979
2,999.95
Billed
in
Prior
Years
8,992.70
Total Outstanding Tax Bills, June 30, 1983 $670.989.18
See Notes to Financial Statements.
Grant Number
Project Number
Description
Date - Approved
Amended or Supplemented
CITY OF CAPE GIRARDEAU, MISSOURI
SCHEDULE OF RECEIPTS AND DISBURSEMENTS
UNDER FEDERALLY ASSISTED PROJECTS
Year Ended June 30, 1983
SCHEDULE 17
Environmental
Protection
Agency
$
Department
of Transportation
$155,104.00
Department
of
Energy
80-651
80-655
80-653
80-667
80-659
80-660
80-650
—
C-290-652-01
20-102
C-290-652-02
6-29-0013-04
6-29-0013-05
6-29-0013-06
6-29-0013-07
DE-FG47-82870
Sewage
Airport
CFR
Airport
Airport
5625
Treatment
Ramp
Replacement
Taxiway
Development
Development
Public Works
Plant
(,APRON)
(Drainage Work)
Construction
Aid
Aid
Building
Current Year
12/19/79
12/19/79
9/23/80
9/17/81
5-31-83
6-18-82
1974
6/6/80
Total Federal
Amount Approved
$
6,084,000.00
$266,711.50
$155,104.00
$415,030.00
$105,876.00
$681,660.00
$1,303.00
RECEIPTS•
Federal Contributions:
Prior Years
$
5,990,300.00
$261,537.95
$ 27,764.48
$ -0-
$
-0-
$
-0-
$
-0-
Current Year
-0-.
493.19
3,895.03
311,989.18
-0-.
Total Federal
—
Contributions
$
5,990,300.00
$262,031.14
$ 31,659.51
$311,989.18
$
-0-.
$
-0-.
$
State Contributions:
Prior Years
$
1,198,060.00
$ -O-
$ -0-
$ -0-
$
-0-
$-0-
Current Year
-0-.
-0-.
Total State Contributions
$
1,1.98,060.00
$ -0-.
$ -0-.
$ -0-.
$
-0-.
$
TOTAL RECEIPTS
$
7,188,360.00
$262,031.14
$ 31,659.51
$311,989.18
$
-0-.
$
-0-.
$
-0-.
EXPENDITURES:
Prior Years
$
8,318,172.90
$296,003.53
$ 40,967.39
$ 25,907.00
$
2,2.14.69
$
-0-
$
-0-
Current Year
13,768.60
-0-
-0-
350,505.03
-0-
63.50
-0-
Current Year Non -reimbursable
1,529.84
-0-.
-0-.
-0-.
-0-.
TOTAL EXPENDITURES
$
8,333,471.34
$296,003.53
$ 40,967.39--
$376,412.03
$
2,214.69
$
63.50
$
-0-,
DEFICIENCY OF RECEIPTS OVER
EXPENDITURES
$(1,145,111.34)
$(33,972.39)
$ (9,307.88)
$(64,422.85)
$
(2,214.69)
$
(63.50)
$
-0-
REIMBURSEMENTS RECEIVABLE:
Federal
49,767.26
4,372.03
-0-
26,781.65
1,993.22
63.50
-0-
State
9,953.46
-0-.
-0-.
-0-.
-0-.
BALANCE CHARGEABLE TO LOCAL
FUNDS
$(1,085.390.62)
$(29,600.36)
S (9.307.88)
$(37,641.20)
$ (221.47)
N/A
N/A
CITY'S PARTICIPATION TO DATE
13%
10%
231/
101
101
N/A
N A
FUND CHARGED WITH CURRENT YEAR
EXPENDITURES:
Capital Improvement Fund
$
15.298.44
$ -0-
S -0-
$350.505.03
$ -0-
$ 63.50
$ -0-
See Notes to
Financial Statements.
SCHEDULE 18 CITY OF CAPE GIRARDEAU, MISSOURI
SCHEDULE OF RECEIPTS AND DISBURSEMENTS
UNDER STATE ASSISTED PROJECTS
Year Ended June 30, 1983
Federal and Urban Program
Grant Number 71-018 71-004 71-019
Project Number M-1518(001) TQM-TQMG-1500(001) M-1518(002)
Description South Sprigg Traffic South Sprigg
Street Safety Street
Date Approved
Date Amended
Amount Approved
RECEIPTS:
Prior Years
Current Year
TOTAL RECEIPTS
EXPENDITURES:
Prior Years
Current Year
Current Year Non -reimbursable
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF RECEIPTS
OVER EXPENDITURES
REIMBURSEMENTS RECEIVABLE
(INCLUDING RETAINAGE)
BALANCE CHARGEABLE TO LOCAL
FUNDS
CITY°S PARTICIPATION TO DATE
FUNDS CHARGED WITH CURRENT
YEAR EXPENDITURES:
General Revenue
Capital Improvements
9/6/78
$199,115.87
$149,323.96
8,324.79
$157,648.75
$209,850.58
-0-
_O_,
$209,850.58
$(52,201.83)
-0-.
$(52,101.83)
25%
Not Available
$679,910.64
$650,922.95
108,160.53
$759,083.48
$786,516.96
-0-
-0-.
$786,516.96
$(27,433.48)
-0-.
$(27,433.48)
$ -0-•
$ -0-.
See Notes to Financial Statements.
9-6-78
Not Available
CITY OF CAPE GIRARDEAU, MISSOURI
SCHEDULE OF RECEIPTS AND DISBURSEMENTS
UNDER STATE ASSISTED PROJECTS
Year Ended June 30, 1983
SCHEDULE 18
See Notes to Financial Statements.
Department of
Missouri
Highway and
Consumer Affairs
Missouri
Department of Public
Safety
Transportation Department
Regulation & Licensing
Division of Highway Safety
71-016
_
80-652
80-651
M-1505(001)
82 -HO -03
PT 83-01.-15
AL 83-02-13
81 -01 -02 -A -5X
Independence
Airport
Community
Police Traffic
Sobriety Check
Street
Maintenance
Airfield
Development
Services
Point
Highway
Bridge
and Repair
Improvement
Block Grant
Project
Enforcement
Safety
9-20-78
4-30-82
11-19-80
12-1-82
10-27-82
12-16-82
Not Available
1-4-83
6-8-83
Not Available
$8,253.00
$75,000.00
$314,451.00
$54,260.00
$ 5,580.00
Not Available
$ -0-
$ -0-
$14,817.00
$ -0-
$ -0-
$ -0-
$ -0-
-0-.
8,253.00
-0-.
4,621.45
20,079.95
2.,687.90
1,931.00
$ -0-.
$8,253.00
$14,817.00
$ 4,621.45
$20,079.95
$ 2,687.90
$1,931.00
$ 2,762.96
$ -0-
$ 951.72
$ -0-
$ -0-
$ -0-
$ -0-
-0-
-0-
-0-
4,121.45
26,271.15
8,945.43
1,931.00
-0-.
-0-.
-0-.
31.67
-0-.
-0-.
-0-.
$ 2,762.96
$ -0-.
$ 951.72
$ 4,153.12
$26,271.15
$ 8,945.43
$1,931.00
$(2,762.96)
$8,253.00
$13,865.28
$ 468.33
$(6,191.20)
$(6,257.53)
$ -0-
2,762.96
-0-.
-0-.
-0-.
6,191.20
6,257.53
-0-.
NA
NA
N A
NA
NA
NA
NLA
N A
N A
N A
N A
N/A
WA
N LA
$ -0-
$ -0-
$ -0-
$ 4,121.45
$26,271.15
$ 8,945.43
$1,931.00
-0-.
-0-.
-0-.
31.67
-0-.
-0-.
-0-.
$ -0-.
$ -0-.
$ -0-.
S 4.153.12
$26.271.15
$ 8.945.43
$1.931.00
See Notes to Financial Statements.
CITY OF CAPE GIRARDEAU. MISSOURI
STATEMENT OF INSURANCE COVERAGE
June 30, 1983
Issue
Expiration
Date
Date
Company and Policy Number
May 4, 1983
May 4, 1984
U.S. Fire Insurance
Policy 41GLA 41-16453
February 24, 1982
Continuous
The Aetna Casualty and Surety
Company; Bond 4151561023
April 9, 1976
Continuous
The Aetna Casualty and Surety
Company; Bond 4151S61023
March 30, 1981
Continuous
The Aetna Casualty and Surety
Company; Bond 4151S61023
October 1, 1974
Continuous
The Aetna Casualty and Surety
Company; Bond 4151S61023
July 14, 1978
Continuous
The Aetna Casualty and Surety
Company; Bond 4151561023
June 3, 1975
Continuous
The Aetna Casualty and Surety
Company; Bond 4151F6486BCA
May 9, 1982
May 9, 1985
Westchester Fire Insurance
Company; Policy 41500-268744-9
May 9, 1982
May 9, 1985
Mission Insurance Company;
Policy 41016661
October 6, 1981 October 6, 1984 U.S. Fire Insurance Company;
Policy 41500-233879-8
June 28, 1983 June 28, 1984 U.S. Fidelity and Guaranty
Company; Policy 412CCO29088752
August 10, 1982 August 10, 1983 Great Southwest Fire Insurance
Company; Policy 41APO-00135
April 1, 1983 April 1, 1984 United States Fidelity and
Guaranty Company; Policy
41SP028128276
See Notes to Financial Statements.
SCHEDULE 19
Page 1
Coverage
Municipal Airport - Owner's, Landlord's and Tenants
Liability Insurance - $1,500,000 each occurrence
Surety Bond - Assisted City Manager (Jeff Hancock)
$20,000
Surety Bond - City Clerk (Verna Landis) - $20,000
Surety Bond - City Manager (Gary Eide) - $25,000
Surety Bond - City Treasurer (Larry R. Essner) -
$20,000
Surety Bond - City Collector (John M. Gilbert) -
$20,000
Public Employee Blanket Bond - $10,000
Blanket Building and Contents - $8,058,400, 90%
Coinsurance; Bodily and Property Damage -
$1,500,000/$1,500,000, $1,000 deductible
Real Property - Property Damage on Various
Buildings and Earthquake Insurance on Police
Station, Bath House and Swimming Pool - $200,000,
deductible $25,000, earthquake; $1,000 other perils
Trickling Filter Tank, Effluent Sampling Station,
Flood Pumping Station, Laboratory, Garage and Shop,
Valuable Papers, Fire Protection - $2,199,900.00,
100% Coinsurance, $100 deductible
Landfill - Bodily Injury and Property Damage -
$335,000
Public Official Liability for Mayor, Members of
the City Council, Other Elected or Appointed
Administrative Officials, City Manager, Assistant
City Manager, Other Appointed Department Heads,
City Attorney, and Volunteer Civic Representatives
Serving on City Boards and Commissions. Does not
include School, Airport, Hospital, Head of Police
Department, Head of Fire Department, and Judicial
Officials - $1,000,000/$1,000,000, $2,500 Retention
Casualty Insurance for Walkie-Talkies and Radios
Installed in City Vehicles - $68,285, $50 Deductible
Issue Expiration
Date Date
December 31, 1982 December 31, 1983
July 28, 1982 July 28, 1983
March 5, 1983 March 5, 1984
October 6, 1980 October 6, 1983
July 31, 1983 July 31, 1984
July 31, 1983 July 31, 1984
July 31, 1983 July 31, 1984
July 31, 1983 July 31, 1984
July 31, 1983 July 31, 1984
April. 1, 1983 April 1, 1984
August 1, 1982 August 1, 1983
CITY OF CAPE GIRARDEAU, MISSOURI
SCHEDULE 19
Page 2
STATEMENT OF INSURANCE COVERAGE
June 30, 1983
Company and Policy Number Coverage
General Accident, Fire and Police Revolver and Pistol Club - NRA Club Liability -
Life Insurance Corporation, $400,000
Ltd.; Policy #GI.A-48-010-49
United States Fidelity and
Guaranty Company; Policy
#2CC-017-922366
Commercial Union Insurance
Company; Policy #CKD06-91-58
General Insurance Company
of America; Policy #0814658A
Bodily Injury and Property Damage - City Swimming
Pool, Capaha - $300,000, Bodily Injury; $10,000
Property Damage
Comprehensive General Liability, Swimming Pools -
Excluding Amusement Devices for which admission
charge is made N.O.C. - $300,000/$300,000, Bodily
Injury; $50,000/$50,000 Property Damage
Wastewater Treatment Plant - Property Damage; Fire,
Lightning, Windstorm, Explosion, Smoke and Aircraft
or Vehicles, etc. - $1,988,000, $100/$1,000
Deductible
National Flood Insurance Program;
Trickling Filter Building - Southeast Corner, Cooper
Policy #FL -1-9370-8790-4
Street and Missouri Pacific Railroad - $100,000
National Flood Insurance Program;
Garage and Shop Flood Insurance - Southeast Corner,
Policy #FL -1-9370-8793-8
Cooper Street and Missouri Pacific Railroad -
$90,200
National Flood Insurance Program,
Pump Station - Southeast Corner Cooper Street and
Policy #FL -1-9370-8791-2
Missouri Pacific Railroad - $100,000
National Flood Insurance Program;
Laboratory Building - Southeast Corner Cooper Street
Policy #FL -1-9370-8789-6
and Missouri Pacific Railroad - $100,000
National Flood Insurance Program;
Vacuum/Incinerator Building - Southeast Corner
Policy TEFL -1-9370-8792-0
Cooper Street and Missouri Pacific Railroad -
$100,000
U.S. Fidelity and Guaranty
City Vehicles; Liability, Uninsured. Motorist,
Company; Policy #BAP -24838033
Comprehensive, Specified Perils, Collision -
$300,000
Employers Insurance of Wausau;
Workmen's Compensation and Employers Liability -
Policy #0712-00-044997
$100,000
See Notes to Financial Statements.