OCR Text |
Show THE SENTINEL Page 4 Thursday, Dec. 22,1983 Riverton City Corporation Audit Report COMBINED BALANCE , Governmental Cash 41,502 $ Certificates of Deposit Receivables 315,810 June 30 ' ' $ Totals '!1 . 13,147 "38,513 $ 1,170,644 63,219 105,770 10,265 45,982 174,541 48,329 26,682 ; ' 1982 , I.V96.970 , 40,566 1,030 . . June .n 198.) . 67,219 $ 4,093 Inventory of supplies, at cost (Note 1) Prepaid Expenses Restricted Cash: Class "C" and Collector Road (Note 1) Revenue Sharing (Note 1) ' General 105770 6,172 'i ' 63,219 other funds ' Fixed Assets ' $ 25,717 588,303 $ ' Account Group federal Revenue Sharing Trust Water Utili ty $ ' Type . ' interest Accrued Due from Fund Type Fund Types EXHIBIT A ' Fiduciary Fund Proprietary , 192,857 (net of allowances for uncollectibles): Accounts Contracts -ALL FUND TYPES AND ACCOUNT CROUPS JUNE 30, 1983 Capital Projects General ASSETS SHEET ., " .40,566 44,156 6,220 14,197 , Land 177 237 . 26,923 114,727 (47,873) Buildings Accumulated depreciation (Note 1) Improvements other than Building Accumulated depreciation (Note 1) Machinery and equipment Accumulated depreciation (Note 1) $ -- 0- (46,186) ,3,971,894 (732,350) , ' 316,089 327,034 376,155 $1,829,589 $6,013,265 49,121 $3,508,026 . 223,048 (53,192) $315,810 201,623 198,111 (47,873) 4,120,991 " ' (785 ,007) 1,021,423 (785 , 007) 95,041 $559,840 ; 174,700 83,384 5,081,568 Construction inprogress Total Assets 109,276 196,476 201,623 191,794 128,925 128,925 177 ,257 276,813 (51,562) (53,192) $5,672,845 . Governmental $102,400 Interest Other Contingency loss payable (Note 1) $190,668 to other Totals Fund Type Account Group FShaKnrruste FixprCscts June 30, 1983 $ $ $ 7,461 $ 766 June 30, 6,044 2,015 14,424 5,631 1,314 14,242 5,286 , 5,286 1982 57,546 $ 300,529 5,631 14,242 Customer deposits payable Due U" 548 Wages Fiduciary Fund Typo L?3'tls GeJ Vouchers Payable Accrued Liabilities Proprietary Fund Types 6,319 - ' .24,488 Funds 655,000 26,682 705,000 674 , 144 9S2;002 842,518 124,572 83,053 , 108,733 726,425 124,572 83,053 ; 108,7 33 124,572 83,053 Bonds Payable (Note 3) 655,000 Total Liabilities 117,190 190,668 : Fund Equity: Contributed Capital: Municipality Federal And State Grants In aid to Construction 1 Water User Connection Fees Investment in general fixed as?ets Retained earnings Fund Balance - reserved Revenue (Note 1) 177,631 Fund Equity Total Liabilities 1,829,589 591,101 sharing Fund Balance- - unreserved Total I 265 ,019 1 25 ,142 442 ,650 125 ,142 and Fund Equity JUNE $315,810 ZZI SHEET - WATER ,633,882 $3,308,026 ' ' EXHIBIT H Current Assets: Current 63,219 4,093 40,566 1,050 4,940 612,650 45,982 23,430 44.1S6 1,990 36,521 90,753 25,717 588,505 $ Certificates of Deposit Accounts Receivable Interest Receivable 1) . $ 759,469 823,906 69,249 85,785 2) Land, Building, Improvements, Machinery, and Equipment (Note 1) Less accumulated depreciation 5,565 ,580 2,479,308 2,448,511 $3,508,026 $5,556,000 COMBINED STATEMENT OF REVENUES, EXPENDITURES, CHANGES IN FUND BALANCES - BUDGET AND ACTUAL GENERAL AND CAPITAL PROJECTS FUND TYPES FOR THE FISCAL YEAR ENDED JUNE 50, 1983 Budget General Government Public Safety Highways and Public Property Capital Outlay Total Expenditures Excess Revenue Over (Under) Expenditures vpciaiiug iiausici) vuc Excess Revenues Over (Under) Expenditures and Other Sources and Uses July 1 Fund Balances - June 30 $ 16,728 11 H $5,672,845 - -- ..,766 5,286 69,144 .042 . 781 1,108,733 681 1 ,418 ,997 ,776 59lVl01 574,114 v $5,308,026 $3,356,000 Fund Totals Memorandum Actual $ Only Var Lance - Variance-Favorabl- e (Unfavorable) $ Budget Actual $357,000 o9,000 174,385 Favorable (Unfavorable) 54,604 944,710 354,691 (90,019) 187,300 259,575 274,094 66,510 263,869' 193,525 (6,225) (4,294) ,907 9,402 7 ,495 06,423 100, 700 0- - 390,936 (100,720) (97,282) . -- 0- 77,495 $ 16,728 (5,242) 6,070 2,530 (547) (109,558) 10,721 (3,408) (100,488) r (138,330) (336,332) (198,002) (136,423) (326,930) (190,507. L 138,330 138,330 -- 0- 344,753- 344,753 - (208,330) u , 77,495 263,373 69,918 f 1,081,133 1,181,621 ' 442,650 124,572 85,053 ' C 293,654 $365,155 124,572 155,324 (5,206) 565,155 655,000 15,500 278,123 790,685 365,155 605600' 726,423 2 129,110 . 54,604' (100,720) 787,479 ,495 6,319 11,077 26,682 50,000 50,000 3) 27,556 6,044 1,432 155,524 10,721 77 . (3,853) 2,550 (547) 263,869 263,573 uo, jjuj $ $553,728 35,758 180,455 105,250 14,953 168,567 (6,225) (4,294) 2 1982 83,053 1,108,753 (5,242) 6,070 193,525 0- i 11 5,631. Total Liabilities, Contributions Variance Favorable (Unfavorable Budget 187,300 259,575 274,094 -- 11 7,461 $ m Capital Projects 10,701 uO)jjuj 327 Laibilities: Retained Earnings EXHIBIT 800,037 206,423 i 1983 and Retained Earnings : 1) ijili .1 debt (Note 3) Contributions: Municipality Federal and State, grants In aid to construction Water user connection fees ANu 789.386 1 Other Financing Sources Uses) Operating Transfers in (Note Fund Balances - Actual $337,000 $3S5,728 53,758 59,000 174.385 180,455 100,700 103,250 14,953 15,500 122,801 113,963 Expenditures: Current: ,830, 4 $6,013,265 CONTRIBUTIONS RETAINED EARNINGS -- Total Revenues i m Cenral Fund Fines and Forfeitures Miscellaneous Revenues eJfi-.i- Total Contributions Total Assets Licenses and Permits Intergovernmental Revenue Charges for Service 206,423 688,299 574,114 - Current portion of long-terdebt (Note Total Current Liabilities 5,278,409 (850,098) (386,072) Land, .Buildings , Improvements, machinery and equipment - net Taxes 177,631 390,161 591,101 5,031 ,263 Vouchers payable Accrued Interest payable Accrued wages and taxes payable Customer deposits payable Contingency loss payable (Note 1) Due to general fund Long-ter- Total Current Assets Revenues: ,829,589 1,363,715 -- LIABILITIES, AND 1982 1985 Contracts Recievable (Note $1 1,829,589 ' . ASSETS Inventory of Supplies (Note Prepaid Expenses Current portion of contracts receivable (Note 2) ,829,589 1,108,733 681 ' 418 FUND 30, 1983 and 1982 Cash 1 - j. $559,840 BALANCE 2 726 " 423 -- 0- 323,144 $323,144 (198,002) (198 ,002) 323,144 -- 0- $125,142 $(198,002) -- 0-- 688.299. ' 0- - (138,330) 70,000 (120,507) (120,507) 688,299 -- 0- $688;299$567 ,792 $(120,507) |