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Home My WebLink About1980 Financial Statement June 30, � � � TOWN OF MARANA, ARIZONA REPORT ON EXAMINATION OF ACCOUNTS JUNE 30, 1980 � RIORDON, CROUSE S� SCHIEVER � � CERTIFIED PUBLIC ACCOUNTANTS VALLEY NATIONAL BUiLDING � TUCSON� ARIZONA ��C 16 17 ,...-.»,«, €x �. ea :�k @g: �' €�E � �`� �" S�P � �» o P ,. � . . � , M ��'� �"i� �a� M�� _� ... a�....1��..,.�.�� J�� ...wL,r.w 1 � , �I r ' .� S�i 4 d y ' � i:k ' d ,k4 1 I� q� � 4� ��"� Y ' � �� iF�' i Jkd� ��K A �•� Ti.a ��I�' ��.��8 � � N � l�! �� (�M � �, 0 - ' TO�i'N OF IVIARANA, ARIZONA TABLE OF CONTENTS 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 Expenditures Compared With Authorizations Exhibit F- Schedule Of Expenditures - General Fund �Exhibit G- Schedule Of Expenditures - Highway User Revenue Fund Notes To Financial Statements ' RIORDON, GROUSE & SCHIEVER CERTIFIED PUBLIC ACCOUNTqNTS 705 VALLEY NATIONAL BUILD�NG (602J 622 TUCSON� ARIZONA 85701 Honorable Mayor And Town Council Town Of Marana, Arizona ROBERT B. RIORDON� C. P. A. CASPER A. CROUSE� C. P. A. (1964-1978� LAWRENCE SCHIEVER� C. P.A. 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, 1980, listed in the foregoing table of contents. Our examination was made in accordance with aenerally 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 Marana, Arizona at June 30, 1980, and the results of operations of such funds for the year then ended, in conf ormity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. , - � - O - �e�.� °� September 22, 1980 _ ' TOWN OF MARANA, ARIZONA STATEb�NT OF CHANGES IN GENERAL FIXED ASSETS - BY SOURCE FOR FISCAL YEAR ENDED JUNE 30, 1980 Exhibit C General Fixed Assets, July 1, 1979 Add Expenditures From: Current revenues Federal grants Gifts General Fixed Assets, June 30, 1980 € Machinery And Total Buildings Equipment $36,649 $ - $ 36,649 9,600 5,000 4,600 12,035 12,035 5,000 5,000 $63,284 $ 10,000 $ 53,284 (SEE NOTES TO FINANCIAL STATEh1ENTS) TOWN OF MARANA, ARIZOYA STATEMENT OF REVENUE - ESTIMATED �ND ACTUAL FOR THE FISCAL YEAR ENDED JUNE 30, 1980 Gene Fund `Fines, forfeitures and penalties: Magistrate court Other agencies: State sales tax City sales tax Auto lieu tax State revenue sharing Federal revenue sharing Inspection and building Miscellaneous Total other agencies Total general fund ' Highway User Revenue Fund Gasoline tax - Interest Total highway user fund Public Work Reserve Fund General fund allocation ' C.E.T.A. Marshal's Office Fund Federal grants Comprehensive Planning Program Fund Federal grants General fund allocation Total ' Community Development Program Fund Federal grants Justice Planning Fund Federal grants Total Exhibit D Actual Estimated Actual Over (Under) Revenue Revenue Estimated � 40,168 $ 31,164 $ (9,004 � 72,304 $ 74,615 $ 2,311 - 27, 889 27, 889 14,580 15,380 800 37,900 37,309 (591) 10,000 9,I77 (823) - 309 309 - 1,555 1,555 � 134,784 $166,234 $ 31,450 $ Z74,952 $197,398 $ 22,446 S 28,820 $ 28,724 $ _ 4 � 28,820 $ 28,728 $ (96 ) 4 �92) $ - $ 6,670 $ 6,670 $ - $ 10,520 $ 10,520 � - . $ 14,167 $ 14,167 - 619 619 $ - � 14,786 $ 14,786 $ - $ 10,000 $ 10,000 $ - $ 26,200 $ 26,200 $ 203,772 $294,302 $ 90,530 (SEE N�TES TO FINANCIAL STATE:4fENTS) = TOWN OF MARANA, ARIZONA STATEI4�NT OF EXPENDITURES COMPARED WITH AUTHORIZATION FOR THE FISCAL YEAR ENDED JUNE 30, 1980 Exhibit E Over.(Under) Fund/Function/Activity Appropriations Expenditures Appropriations General Fund General government administration: Mayor and council (Exhibit F) $ Town clerk (Exhibit F) Public safety: Magistrate court (Exhibit F) Marshal's off ice (Exhibit F) Legal services Elections Contingencies Revenue sharing expenditures: Public safety - marshal's office General government administration Streets and engineering Sub-total $ Transfers to other funds : Public works reserve fund Comprehensive planning program fund Total general fund $ Highway Use� Revenue Fund � Street expenditures (Exhibit G) $ C.E.T.A. Marshal's Office Fund Wages.and administrative expense $ �ederal Disaster Assistance Administration Fund ' Legal notice� �omprehensive Planning Program Fund : Wages and administrative expense :ommunity Development Program Fund Engineering expense Tustice Planning Fund Equipment and planning - 'otal 1, 100 $ 28,900 12,000 115,000 3,200 900 3,852 1,094 $ 28, 825 11,560 114,271 3,044 611 3,318 (6) �75) (440) (729) (156) (289) (534) 10,000 5,777 ' (4,223) - 3,400 3,400 - 1,330 1,330 174,952 $ 173,230 $ (1,722) 6,670 6,670 - 619 619 174,952 $ 180,519 $ 5,567 34,048 $ 29,595 $ (4,453 - $ 10,520 $ 10,520 $ - $ 60 $ 60 $ ' - $� 15,949 $ 15,949 $ - $ 9 ,! 780 $ 9, 780 $ - $ 16,731 $ 16,731 $ 209,000 $ 263,154 $ 54,154 CSEE NOTES TO FINANCIAL STATEMENTS) TOWN OF b7ARANA, ARIZONA SCHEDULE OF EXPENDITURES GENERAL FUND FOR TIiE FISCAL YEAR ENDED JUNE 30, 1980 Mayor And Council: Mileage Miscellaneous Sub-total Less portion of expenditures from federal revenue sharing funds allocated to general government operating expense Town Clerk: Salaries Payroll taxes and insurance Office supplies and printing Rent Utilities Telephone Legal advertising Publica.tions � Insurance Accounting Interest Sub-total Less portion of expenditures from federal revenue sharing funds allocated to general government operating expense ' Magistrate Court: Salaries Payroll taxes and insurance Office supplies and printing ( SEE NOTES TO F INANCIAL STATEb�1TS) Exhibit F Page 1 $ 949 545 $ 1,494 400 $ 1,094 $17, �i94 2,666 941 l, 425 496 1, 536 1,166 49 918 3,608 1,126 $31, �325 3,000 $28 , £325 $ 9,360 1,337 803 $11,560 ;� _ TOWN OF MARANA, ARIZONA (SEE NOTES TO FINANCIAL STATE��T'gS) Exhibit F Page 2 $ 79,177 10,620 567 2,971 9,592 2,606 586 4,181 1, 074 2,290 1,114 1, 133 2,865 1,272 $120, 048 5,777 $114,271 i SCHEDULE OF EXPENDITURES GENERAL FUND FOR THE FISCAL YEAR ENDED JUNE 30, 1980 Marshal's Office: Sal.aries Payroll taxes and insurance 'Small equipment Supplies Fuel, service and tires `Maintenance and repairs: Vehicles Communications Insurance Unif orms Capital outlay Accounting Utilities Telephone Miscellaneous Sub-total Less portion of expenditures from federal revenue sharing funds allocated to marshal's office operating,expense � TOWN OF MARANA, ARIZONA SCHEDULE OF EXPENDITURES HIGHWAY USER REVENUE FUND FOR THE FISCAL YEAR ENDED JUNE 30, 1980 Salaries General Administration Engineering ' Street Maintenance '':Ga�, Oil, Repairs, Shop Expense ` New Equipment Traffic Service t {SEE NOTES TO FINANCIAL STATEh�ITS) 'I = Exhibit G $10,319 5, 630 150 1,336 9,683 2,310 167 $29,595