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Home My WebLink About1979 Financial Statement June 30TOWN OF MARANA, ARIZONA r REPORT ON EXAMINATION OF ACCOUNTS JUNE 30, 1979 RIORDON, CROUSE & SCNIEVER� � � CERTIFIED PUBUC ACCOUNTANTS . VALLEY NATIONAL BU�ILDING tUCSON� ARIZONA � � � �� $� S°5 � k'Et $ � � �'�iSP 4 � � � � � . � _ � � � - � ��. �� .��' �� E�� TOS+TN OF MARANA , AR I ZONA TABLE OF CONTENTS Auditors' Report Exhibit A- Combined Balance Sheet Exhibit B- Combined Statement Of Changes In Fund Bal.ances 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 , RIORDON� CROUSE & SCH[EVER CERTIFIED PUBLIC ACCOUNTANTS 705 VALLEY NATIONAL BUILDING (602� 622 TUCSON� ARI20NA 85701 Honorable 1�4ayor And Town Council Town Of Marana, Arizona ROBERT B.RioROON�C.P.A. CASPER A. CROUSE� C.P.A. LAWRENCE SCHIEVER�C.P.A. jYe have examiried 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 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. In our opinion, the aforementioned financial statements , present fairly the financial position of the various funds and account groups of the Town Of i�larana, 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 preceding year. . � August 30, 1979 �'; � � � Z O y � � H O � H a z ca H a r � a y t� t� z y � � � �+ � �a m cs' �w �r � � � �r � r• � (� (D cD U1 b � F� �'�' � � � � � �• �--� � °C Oq F-� �� '.3 l--� a cfl � �� s o �- � � c �- m � cn cr m �� m � � m� �s m a� m �� c� �a a . �. 0 � m b � �'S � f "t' (D � t� � a, �s .. �� w b� c m ►� m c� �n w � � � a�o n N• cu �-n cD �+ � �. �s �. �i trJ (D t� cD �C C (D Ul �' (D �-h F�• .'3 N• � LS' � n t�J F�� (D F�• DC rl � r�' � •• �•t�ro Cy '' v '�' � N• '� � rh (D � � (� � �. v F+• W c+ o � � � m � m � v � .. � -� � � r. � � r� r. u, cn tv w cfl cn I� � � � �..i u "F/g '� � N N Ut CJ� W CO N I� 00 O N Cn � I--' Oo I--' O I-' fi9 ff3 -EF} N N � � � � o0 00 00 co cfl � � � N N � � I 1 �� fn -� NN � � o� r� ►� rn � � � N 00 W W O W El3 -C-l3 fR N N W � � �� u, cn o rn � � �� .�. r� cn W � v, w o0 cn a� o cfl � � o � � � � t-� F-+ � 0 F'� 1"� �A• 6� r-+ � rA 00 � � � -� N N , , � � ww r� N N � a rn w � � � � m � d (D � L�• n F-'• c .. � F�-� � F--� � co � � � � � � �D 0 � m � � � co �, � v �3E M -�} e� W � N• � � � � � cD �C � � C'� �i � � t�] � f� � �3 i �,� �� u� • � � �� "'a� � I �� 9 H � � a �, c,,, . -� c� 0 � �� a� �•� i � � � on f .,. 0 C N � � R. � � r • m �',� R Ul W �r•�•�n � �m�ns�� +m ,� ans��+ ��m�' i ��s� N� m 0 � � b � � � cn ��. cr si N• j' w � �D � � a � F--� O � � � � � � � � m � "' `��•�•c�n � c-1� h � �. 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O ci- �' (D �i r H a � H r H y H � � a z d � � d G'J � r a z c� � V i-� �'+' ''A' a� � �—+ (D � � a � t2. � � � �• � � � � c+ � ot s 0 � � cD �i � � � � m U � � f'h � � � n (D F�• C A� �' � m is a � � � �3 � � � � � � �D 0o cfl u, . �A. � � - � O � W lv rn p. � O [V � O IV W � CD O h-+ �A Cn d� W � � � � �p F.+• N � � � C � Oy W N � � � p � � O �A � � ¢ � � � C7i O W W (D �C {fl ffl � � C7 � O � � � N• � y � � � �� r� rP FA �A. cn cn U, U� ' � y � � � � O � � � z � �-, Z O '� � � l�J - t�i � � � � y � d � �' `Li �' � W � �1 a a � o t ., a co cn m m • � '^ � '^ ti � �' � y VI . V V1 (I' . r � � � � � � �� a �° �� '�U' b'U � N � � � � y Z � � � � � � r� ►-� 1�, � �' � '� N r-� w w � �• � �. w � � � �' � ffl ff3 -f-f3 � � � a fD �• � t7 N ��N•� � `� F�' F+' U1 @ � � Ul U� A� � (D � �h �t � N N C1. K A� ci- � hj 0� 00 F� � N � � I � c+ f� FS �"'i � 00 00 N• (D �, � � � � -EA ffl �} b � F�-+ � � � c� 00 00 00 � �. N� �' 0 0 0 � � o co c� o ag � � � -� a a � m �'' , cn � "'' hi�•�.� � � � ��-�� a w a� N � �� m a� � � � c� a �o�'� � � �• 0 SZ �-h � N 1 I I � � �. � . C� � �� `�°r �� , � � � � � w c.o � 9 � c�u N i a' cs' � �• c � p °+ � � ��s � �+ c `a' o � ` � c'' � a TOtiVN OF �IZ�RANA, ARIZONA STATEMENT OF CHANGES IN GE�ERAL FIXED ASSETS FOR THE FISCAL YEAR E�ED JUNE 30, 1979 ;ral Fixed Assets, July l, 1978 tpenditures from current ,revenues for acquisition of machinery and equipment zct: �xed assets sold ?ral Fixed Assets, June 30, 1979 I I � � Exhibit C $24,371 13,502 ( 1,224 36 649 SEE NOTES TO FINANCIAL STATEMENTS TOWN OF n�1RANA , AR I ZONA STATEMENT OF REVENUE - ESTINLaTED AND ACTUAL FOR THE FISCAL YEAR ENDED JUNE 30, 1979 �al Fund �es, forfeitures and penalties : iagistrate court er agencies : tate sales ta� � tate revenue sharing uto lieu tax ederal revenue sharing iscellaneous Total other agencies i Total �eneral fund �a,y User Revenue Fund line ta� rest tal highway user fund .A , h7arshal's Off ice Fund aI. grants i � A. Road And Equipment Fund �deral grants �ehensive Planning Program Fund �eral grants Cal Disaster Assistance Act Fund eral grants �ce Planning Fund �deral grants recession Fiscal Assistance Fund �eral grants �na Law Enforcement Officers �ory Council Fund �eral grants Estimated 9ctual Revenue Revenue Exhibit D Actual Over (Under) Estimated $ 26,100 $ 29,741 $ 3,641 $ 70,690 $ 65,693 $ 27,760 32,115 14,350 13,449 8,000 12,192 - 2, 276 $ 120,800 $125,725 $ (4,997) 4,355 (901) 4,192 2;276 4.925 $ 146,900 $155,466 $ 8,566 $ 36,100 $ 29,008 $ (7,092) - 3 3 $ 36,100 $ 29,011 $ (7,089) $ - $ 28, 809 $ 28, �309 $ - $ 25,487 $ 25,487 � - $ 21, 783 $ 21, 783 � - $ 34,964 $ 34,9G4 $ - $ 7,800 $ � - $ 118 $ 7,800 118 $ - $ 2,311 $ 2,311 $ 183,000 $305,749 $ 122,749 SEE NOTES TO FINANCIAL �TATE1!'�NTS � TOWN OF M.ARANA, ARIZONA STATENTENT OF EXPENDITURES COMPARED WITH AUTHORIZ�TIONS FOR THE FTSCAL YEAR ENDED JUI�TE 30, 1979 Exhibit E Over (Under) Fund/Function/Activity Appropriations Expenditures Appropriations al Fund eral government administration: ayor and council own clerk (Exhibit F) lic safety: � gistrate court (Exhibit F) arshal's office (Exhibit F) �aI services l eet and engineering tingencies ice renovations lenue sharing expenditures t �y User Revenue Fund eet expenditures (Exhibit G) h � „A. Marshal s Office Fund �es and administrative costs ,A . Road And Equipment Fund °s and fringe benefit costs nsive Planni Program Fun $ W 517 $ 19,613 8,047 112,234 2,592 1, 941 1,956 146;900 $ 1,084 $ 16,616 9,041 113,488 3,452 544 °2, 386 5,699 6,725 _ 159,035 $ 567 (2, 997) 994 1,254 860 (1,397) 430 5,699 6, 725 12 , 13 5 $ 36,100 $ 23,860 $ $ - � 28,809 $ $ - $ 25, 487 $ and administrative costs $ a l Disaster Assistance Act i. _ � (12,240) . �. . . 25.487 20,620 $ 20,620 � lneering services $ - $ 6,106 $ 6,106 ce Planning Fund lpment and supplies $ ecession Fiscal Assistance Fund ipment and supplies $ na Law Enforcement Officers �ory Council Fund ining expenses � $ 13,364 $ 13,354 $ 1,164 $ 1,164 - $ 2,311 $ " 2,311 � $ 183,000 $ 280,756 $ 97,756 � i L SEE NOTES T0 FINANCIAL STATEi�I�NTS T059N OF 1�1ARAN9, ARIZONA SCHEDULE OF EXPENDZTtiRES GENERAL FUND FOR THE FISCAL YEAR ENDED JU?vE 30, 1979 � �al Fund vn clerk: ialaries �ayroll taxes and insurance )ffice supplies and printing �ent Ttilities 'elephone ,egal advertising, �ublications nsurance ° � shal's office: alaries �ayroll taxes and insurance mall equipment upplies uel, service, tires aintance and repairs: Communications Vehicles quipment rental nsurance niforms apital outlay tilities elephone ffice renovation ent ccounting iscellaneous istrate court: �.laries �yroll taxes and insurance Ffice supplies and printing iscellaneous Exhibit F $ 8,349 1,304 2,358 988 342 1,809 115 103 1,248 $ 16,616 73,120 10,632 130 3 , 052 7,389 72 7 4,153 391 5,661 860 93 8 987 2,024 963 304 846 1,311 $113 , 488 � $ 7,000 63 7 649 755 $ 9,041 SEE NOTES TO F INANC IAL STATE1�fENTS TOWri OF 111ARANA, ARIZONA SCHEDULE OF EXPENDITURES i HIGHWAY USER REVENL'E FUIV"D FOR THE FISCAL YEAR ENDED JUNE 30, 1979 i �wap User Revenue Fund }laries pneral administration � nstruction reet maintanence �s, oil, repairs, shop expenses 'w equipment �affic services +gineering I ; E 0 I Y i � � � I SEE NOTES TO FINANCIAL STATE141ENTS Exhibit G � 6,682 4,306 38 2,007 9,017 125 34 1,651 S23 , 860