The URL can be used to link to this page

Home My WebLink AboutReport on examination of accounts June 30, 1979 [1 0,k ;IX TOWN OF MARANA , ARIZONA • r 10' ci F. • REPORT ON EXAMINATION OF ACCOUNTS • JUNE 30, 1979 111, RIORDON, CROUSE & SCHIEVER, CERTIFIED PUBLIC ACCOUNTANTS VALLEY NATIONAL BUILDING TUCSON, ARIZONA DEPAkTMeist7 P' ri rs i*t A Z 0 N A j t4s, 51// t I • 4 ` 4 44 I td? Ir t mom- •--- - - _ - TOWN OF MARANA, ARIZONA TABLE OF CONTENTS 1 Auditors' Report Exhibit A - Combined Balance Sheet Exhibit B - Combined Statement Of Changes In Fund Balances Exhibit C - Statement Of Changes In General Fixed Assets �. Exhibit D - Statement Of Revenue - Estimated And Actual Exhibit E - Statement Of Expeditures Compared With Authorizations Exhibit F - Schedule Of Expenditures - General Fund Exhibit G - Schedule Of Expenditures- Highway User Revenue Fund Notes To Financial Statements • I � E:. . : I i - RIORDON, CROUSE & SCHIEVER N ' { CERTIFIED PUBLIC ACCOUNTANTS RoB Rr B. RIORDON, C.P.A. E ;_, CASPER A. CROUSE, C.P.A. _ 705 VALLEY NATIONAL BUILDING (602) 622 -6471 LAWRENCE SCHIEVER,C.P.A. TUCSON, ARIZONA 85701 . Honorable Mayor And Town Council Town Of Marana, Arizona , Ta 2 We have examined the financial statements of the various funds and account groups of the Town Of Marana, Arizona, for -` ;_ the year ended June 30, 1979, listed in the foregoing table of contents. Our examination was made in accordance with ki : 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. FI B In our opinion, the aforementioned financial statements I LT present fairly the financial position of the various funds E and account groups of the Town Of Marana, Arizona, at June 30, !! 1979, and the results of operations of such funds for the year } then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the . ff preceding year. Pi W ..4:444,04.1..4.0 C 044.444... lib c 14:: - A ugust 30, 1979 aN tl P EF rfq Exhibit A nz pecial Revenue Funds Arizona Law Federal Enforcement �nsive Disaster Ant Offic _ ing Assistance Justice F iscal Advi Gen ram Administration Planning A Coun Fi d Fund Fund Fund Fund Assets 1,356 $ 28,858 $ - $ - $ - $ 800 9 36,649 1,356 $ 28,858 $ 809 $ - $ - $36,649 193 $ - $ 800 $ - $ - $ - 36,649 • 1,163 28,858 9 1,356 $ 28,858 $ 809 $ - $ - $36,649 NTS TOWN OF MARANA, ARIZC COMBINED BALANCE SHE JUNE 30, 1979 Highway C.E.T.A. C.E.T.A. Compr User Marshal's Road PL General Revenue Office And Equipment Pr Fund Fund Fund Fund ASSETS h $ 633 $ 6,773 $ 445 $ 915 $ punts Receivable 4,226 From Other Funds 305 zinery And Equipment Dtal $ 5,164 $ 6,773 $ 445 $ 915 $ LIABILITIES AND FUND BALANCE Dilities: 2counts payable and other liabilities $ 9,021 $ 1,240 $ 445 $ 915 $ an payable 8,700 le to other funds 9 305 3stment In Fixed Assets Exhibit C) 3 • Balance (Deficit) thibit B) (12,566) 5,228 Total $ 5,164 $ 6,773 $ 445 $ 915 $ SEE NOTES TO FINANCIAL STATI RIZONA S IN FUND BALANCES 9 Exhibit B Special Revenue Funds Arizona Law Federal Enforcement .E.T.A. Comprehensive . Federal Antirecession Officers pad And Planning Assistance Justice Fiscal Advisory uipment Program Administration Planning Assistance Council Fund Fund Fund Fund Fund Fund - $ $ - $ 5,573*$ 1,046 $ - 25,487 $ 21,783 $ 34,964 $ 7,800 $ 118 $ 2,311 25,487 20,620 6,106 13,364 1,164 2,311 - $ 1,163 $ 28,858 $ (5,564)$ (1,046)$ - - $ 1,163 $ 28,858 $ 9 $ - $ - STATEMENTS 3NVNI os sssox Its { • pun,3 I eaauag aril tuoas puny 2utuuWtd aoz a.snr auk a ;vardas o4 pa4v4saa uaaq OA ii 8L61 `I AInr Ic saouvreq pun, - $ 8ZZ`S $ (99S`Z[)$ 6L61 `0£ aunt' (4zotTea) aouvleg pun - $ IS1`5 $ (695`£) $ 608'8Z 098 `£Z 5£0 `65I (a 4?crrgxa) saanl.ipuadxa 608'8Z $ 110'6Z$ 99I7' I$ (Q ;- igitixa) anuanag :(saanl.ipuadxa) anuanag To ssaoxa :pp - $ LL $* (L66 `8) $ 8L61 `I Ainr (a-TaT J ea) aouvIug pun puny pun.: pun aoiJIp anuanag Iegauag s j* IeusauyW gash •y•s•a•o kum4 IH `o£ axnr z�xo .o INawaIvIs Qaximoo ` WxVx VW 3o NA1O L TOWN OF MARANA, ` ARIZONA STATEMENT OF CHANGES IN GENERAL FIXED ASSETS FOR THE FISCAL YEAR ENDED JUNE 30, 1979 Exhibit C =ate Viral Fixed Assets, July 1, 1978 $24,371 a ' -a: 4 rpenditures from current revenues for acquisition of machinery and equipment 13 t JCt: Ixed assets sold ( 1,224) . ral Fixed Assets, June 30, 1979 §21,212 ER A fff I SEE NOTES TO FINANCIAL STATEMENTS w L TOWN OF MARANA, ARIZONA. STATEMENT OF REVENUE - ESTIMATED AND ACTUAL 4-: FOR THE FISCAL YEAR ENDED JUNE 30, 1979 Exhibit D -_ a Actual Estimated Actual Over (Under) Revenue Revenue Estimated id al Fund es, forfeitures and penalties: 11 agistrate court $ 26,100 $ 29,741 $ 3,641 er agencies: tate sales tax $ 70,690 $ 65,693 $ (4,997 ) tate revenue sharing 27,760 32,115 4,355 uto lieu tax 14,350 13,449 (901) edera1 revenue sharing 8,000 12,192 4,192 fiscellaneous 2,276 2,276 Total other agencies $ 120,800 $125,725 $ 4,925 Total general fund $ 146,900 $155,466 $ 8,566 . 4 my User Revenue Fund -oline tax $ 36,100 $ 29,008 $ (7,092) >erest 3 3 Dotal highway user fund $ 36,100 $ 29,011 $ (7,089) T.A. Marshal's Office Fund feral grants $ - $ 28,809 $ 28,809 P.A. Road And_Equipment Fund feral grants $ - $ 25,487 $ 25,487 1 ehensive Planning Program Fund f l eral grants $ - $ 21,783 $ 21,783 al Disaster Assistance Act Fund eral grants $ - $ 34,964 $ 34,964 a ice Planning Fund deral grants $ $ 7,800 $ 7,800 recession Fiscal Assistance Fund re deral grants $ - $ 118 $ 118 itN na Law Enforcement Officers ory Council Fund ;eral grants $ - $ 2,311 $ 2,311 1 $ 183,000 $305,749 $ 122,749 ti af SEE NOTES TO FINANCIAL STATEMENTS . TOWN OF MARANA, ARIZONA STATEMENT OF EXPENDITURES COMPARED WITH AUTHORIZATIONS FOR THE FISCAL YEAR ENDED JUNE 30, 1979 Exhibit E Over (Under) Fund /Function /Activity Appropriations Expenditures Appropriations al Fund eral government administration: ayor and council $ 517 $ 1,084 $ 567 own clerk (Exhibit F) 19,613 16,616 (2,997) lic safety: gistrate court (Exhibit F) 8,047 9,041 994 rshal's office (Exhibit F) 112,234 113,488 1 = al services 2,592 3,452 860 eet and engineering 1,941 544 (1,397) tingencies 1,956 2,386 430 ice renovations - 5,699 5,699 j enue sharing expenditures 6,725 6,725 r $ 146;900 $ 159,035 $ 12,135 ay User Revenue Fund eet expenditures (Exhibit G) $ 36,100 $ 23,860 $ (12,240) .A. Marshal's Office Fund es and administrative costs $ - $ 28,809 $ 28,809 .A. Road And Equipment Fund es and fringe benefit costs $ - $ 25,487 $ 25,487 ehensive Planning Program Fund es and administrative costs $ - $ 20,620 $ 20,620 �a 1 Disaster Assistance Act sneering services $ - $ 6,106 $ 6,106 ce Planning Fund ipment and supplies $ - $ 13,364 $ 13,364 ecession Fiscal Assistance Fund pment and supplies $ - $ 1,164 $ 1,164 ;aa Law Enforcement Officers 12ry Council Fund fining expenses $ - $ 2,311 $ 2,311 1 P $ 183,000 $ 280,756 $ 97,756 SEE NOTES TO FINANCIAL STATEMENTS Ez TOWN OF MARANA, ARIZONA SCHEDULE OF EXPENDITURES -- GENERAL FUND FOR THE FISCAL YEAR ENDED JUNE 30, 1979 Exhibit F M 5 ra1 Fund wn clerk: g Salaries $ 8,349 , '`Payroll taxes and insurance 1 (Office supplies and printing 2 358 III }Rent 988 ( Utilities 342 Telephone 1,809 ;Legal advertising 115 . Publications 103 Insurance 1,248 $ 16,616 rshal's office: Salaries 73,120 Payroll taxes and insurance 10,632 'Small equipment 130 'Supplies 3,052 'Fuel, service, tires 7,389 Maintance and repairs: Communications 727 Vehicles 4,153 'Equipment rental 391 Insurance 5,661 Uniforms 860 WI Capital outlay 938 Utilities 987 Telephone 2,024 Office renovation 963 ;Rent 304 Accounting 846 2 Miscellaneous 1,311 11111. 488 gistrate court: Salaries $ 7,000 Payroll taxes and insurance 637 Office supplies and printing 649 Miscellaneous 755 2 $ 9 041 m A A SEE NOTES TO FINANCIAL STATEMENTS T — - -- --,-.. - .- -,-.--,----,,- ------,-------,---= .:- - --.:- --- -- i -_'-..-------.--- - - •-=. - 1 - .- - f -- :_- - --_ - --: - : 7 - - : I„..___ .7 _ ,,, 1 ma TOWN OF MARANA, ARIZONA SCHEDULE OF EXPENDITURES HIGHWAY USER REVENUE FUND FOR THE FISCAL YEAR ENDED JUNE 30, 1979 Exhibit G 1 way User Revenue Fund laries neral administration 4,306 4,306 nstruction 38 reet maintanence 2,007 is, oil, repairs, shop expenses 9,017 w equipment 125 4 affic services 34 gineering 1,651 Ti t $23 860 fi _ :- 1 A 1 SEE NOTES TO FINANCIAL STATEMENTS Oi M TOWN OF MARANA, ARIZONA NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 1979 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 1 Method Of Accounting The Town of Marana, Arizona, maintains its books and records on the modified accrual basis of accounting. The modified accrual basis of accounting recognizes expenditures on an accrual basis, but revenue are recognized when received, except for material revenue determined to be both measurable and available. ia Grant Receivable . (Grant expenditures are generally recorded in special revenue funds. The Town of Marana, Arizona, follows the policy that, if expenditure of funds is the prime factor for determining eligi- bility for the grant funds, revenue is recognized at the time of making the expenditure. Fixed Assets General fixed assets are recorded as expenditures in the fund purchasing such assets. Such assets are accounted for and controlled in the general fixed asset group of accounts at cost, and contributed property is recorded at the fair market value at the time received. In accordance with accepted principles of municipal governmental accounting, no provision for depreciation is made for general fixed assets. GENERAL COMMENT The Town of Marana did not levy a general property tax. <; No expenditures were made for any municipal utility undertaking. 1