HomeMy WebLinkAbout1981 Financial Statement June 30'
TOWN OF MARANA, ARIZONA
TABLE OF CONTENTS �`
Auditors' Report
General Purpose Financial Statements '
f `
Exhibit A- Combined Balance Sheet - All Fund Types And Account Group
Exhibit B- Combined Statement Of Revenues, Expenditures And Changes
In Fund Balances - All Governmental Fund Types
Exhibit C- Combined Statement Of Revenues, Expenditures And Changes
- In Fund Balances - Budget And Actual - General And
Sepcial Revenue Funds
Notes To Financial Statements
Combining Individual Fund And Account Group Statements And Schedules
Exhibit D- Balance Sheet - General Fund
Exhibit E- Statement Of Revenues And Expenditures And Changes In
Fund Balances - Budget And Actual - General Fund
Exhibit F- Schedule Of Expenditures - General Fund
Exhibit G- Combining Balance Sheet - Special Revenue Funds
Exhibit H- Combining Statement Of Revenues, Expenditures And
Changes In Fund Balances - Special Revenue Funds
Exhibit I- Statement Of Revenues And Expenditures - Budget And
Actual Highway User Fund
Exhibit J- Statement Of Revenues And Expenditures - Budget And
Actual - Public Works fteserve Fund
Exhibit K- Schedule Of General Fixed Assets - By Source
Exhibit L- Sehedule Of Changes In General Fixed Assets
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R[ORDON, CROLJSE & SCHIEVER
CERTlFIED PUBLIC ACCOUNTANTS
705�VALLEY NATIONAL BUILDING (602) 622
TUCSON� ARIZONA 85701
Honorable Mayor and Town Council
Town of Marana, Arizona
ROBERT B, RIORDON� C. P. A.
CAS PER f'.. CROUS E� C. P. !�. (1964-1978�
LAWRENCE SCN�EVER� C. P.A.
We have examined the general purpose financial statements
of the various funds and account group of the Town of Marana,
Arizona, for the year ended June 30, 1981, as listed in the
table of contents.___Our examination was ma.de 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 group of the Town of.Marana, Arizona, at June 30, 1981,
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.
The accompanying combining, individual fund, and account
group statements and schedules are not necessary for a fair
presentation of the £inancial statements but are presented f or
analysis purposes. Such information has been subjected to the
audit procedures applied in the examination of the basic
financial statements and, in our opinion, is fairly stated in
all material respects in relation to the basic financial state-
ments taken as a whol�.
� � �
August 27, 1981
GENERAL PUR,POSE FINANCIAL STATEMENTS
T05YN OF MARANA, ARIZONA
C014iBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUP
JUNE 30, 1981
ASSETS
Cash
Accounts Receivable
Due From Other Funds
Inventory - Fue
Fixed Assets
Total Assets
Exhibit A
Account
Governmental Fund Group Totals
Types General ��+iemorandum Only)
Special Fixed Year Ended June 30,
General Revenue Assets 1981 1980
$ 14,759 $ 48,821
4,996 1,803
$ 63,580 $ 54,302
6,799 8,427
71 71 10,097
4,545 4,545
$112,648 112,648 63,284
$ 24,371 $ 50,624 $112,648 $ 187,643 $ 136,110
LIABILITIES AND FUND EQUITY
Liabilities:
Accounts payable and
other liabilities
Due to other funds
Total liabilities
$ 4,345 $ 13,774
71 �
$ 4,345 $ 13,845 $
Fund Equity:
Investment in fixed assets $ -
Fund Balance•
$ 18,119 $ 8,�389
71 10,097
_ $ 18,190 $ 18,986
� - $112,648 $ 112,64 $ 63,284
Reserve for inventory 4, 545 - - 4, 545
Unreserved 15,481 36,779 - 52,260 53,840
Total fand equity .$ 20,026 $ 36,779 $112,648 $ 169,453 $ 117,124
Total liabilities and
fund equity $ 24,371 $ 50,624 $112,648 $ 187,643 $ 136,110 _
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0
SEE NOTES TO THE FINANCIAL STATE�iENTS
TOWN OF MARANA, ARIZONA
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - ALL GOVERNMENTAL FUND TYPES
FOR THE FISCAL YEAR ENDED JUNE 30, 1981 Exhibit B
Governmental Fund Totals
Types (3lemorandum Only)
� Special Year Ended June 30,
G eneral Revenue 1981 1980
Revenues:
Taxes
Licenses and permits
Fines, forfeitures and penalties
Grants and contributions on
federal programs
Other agencies
Miscellaneous
Total revenues
Expenditures;
Administration
Town attorney
Public safety
Magistrate court
Elections
Contingencies
Maintenance
Capital improvements
Highway and streets
Total expenditures
Excess (Deficiency) Of Revenues
Over Expenditures
�ther Financing Sources (Uses):
Operating transfers in (out)
Increase in reserve
Total other financing sources
(uses )
;xcess (Deficiency) Of Revenues
And Other Financing Sources
Over Expenditures
$ 64 , 114
2,930
18,203
$ 64 , 114 $
2,930
18,203
$184,872 184,872
139,198 37,756 176,954
1,041 157 1,198
27, 889
309
31,1�4
60 , £i87
165,205
1,559
$225,486 $222,785 $ 448,271 $ 287,013
$ 48, 613 $
5,094
120,228
10,025
956
2,057
1,217 $
2 ,114
4,023
212,148
38,231
49,830 $ 55,534
5,094 3,044
122,342 130,568
I0,025 11,560
956 611
2,057 -3,318
4,523
212,148 21,635
38,231 29,595
$186,973 $258,333 $ 445,306 $ 255,865
$ 38,513 $(35,548 2,965 $ 31,148
$(22,800)$ 22,800 $ - $ -
(4, 545 - (4, 545 -
$(27,345)$ 22,800 � (4,545)$ -
$ 11,168 $(12,748)$ (1,580)$ 31,148
�'und Balance, Unreserved, July 1 4,313 49,527 53,840 22,692
'und Balance, Unreserved, June 30 �$ 15,481 $ 36,779 $ 52,260 $ 53,840
SEE NOTES TO FINANCIAL STATEMENTS
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TOWN OF MARANA, ARIZONA
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1981
(1) SUMMAftY OF SIGNIFICANT ACCOUNTING POLICIES
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 revenues are recognized when received, except for material
revenue determined to be both measurable and available.
Grant Receivable
Grant expenditures are generally recorded in special revenue
funds. The Town of Marana, Arizona, f ollows the policy that, if
expenditure of funds is the prime factor for determining eligibility
for the grant funds, revenue is recognized at the time of making the
expenditure.. �
Inventory
The fuel inventory in the general fund consists of fuel held
for consumption and is valued at the lower of cost (first in, first
out) or market. Using the consumption method, inventories are
recorded as expenditures when they are used.
Fixed Assets
General fixed assets are recorded as expenditures in the
fund purchasing such assets. Such assets are accouqted 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 aovernmental accounting, no provision for depreciation
is made f or general fixed assets.
Total Columns On Combined Statements
Total columns on the combined statements are captioned
memorandum only to indicate that they are presented only to _
facilitate financial analysis. Data in these columns do not
present f inancial position, results of operations or changes
in financial position in conf ormity 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) CHANGES IN GENERAL FIXED ASSETS
A summary of changes in general fixed assets follows :
Balance Balance
July 1, 1980 Additions Deletions June 30, 1982
Land $ ' - $ 1,203 $ - $ 1,203
Building 10,000 - - 10,000
Improvements Other
Than Buildings - 2,275 - 2,275
Equipment 53,284 46,186 300 99,170
$ 63,284 $ 49,664 $ 300 $ 112,648
,
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COI�BINING, INDIVIDUAL FUND AND ACCOUNT
GftOUP STATEMENTS AND SCHEDULES
u
TOWN OF MARANA, ARIZONA
GENERAL FUND
COMPARATIVE BALANCE SHEET
JUNE 30, 1981 AND 1980
�
ASSETS
Cash
Accounts Receivable
I�ue From Other Funds
Inventory - Fuel
Total assets
LIABILITIES AND FUND EQUITY
Accounts Payable and Other Liabilities
Due To Other Funds
Total liabilities
Fund Equity:
Fund balarice:
Reserve for inventory �
Unxeserved
Total fund equity
Total liabilities and fund equity
0
SEE I'�OTES TO FINANCIAL STATE�4IENTS
�
Exhibit D
June 30,
1981 1980
$14,759 �11,095
4,996 8,427
71 -
4,545 -
$24,371 �19,522
• $ 4,345 � 5,112
- 1Q,097
$ 4,345 �15,209
$ 4,545 � -
15,481 4,313
� ��
$24,37I �19,522
TOWN OF MARANA, ARIZONA
GFNERAL FUND
STATENIENT OF REVENUES AND EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
FISCAL YEAR ENDED JUNE 30, 1981
WITH COI�iPARATIVE TOTALS FOR JUNE 30, 1980
June 30, 1981
Revised
Budget Actual
3evenues:
Privilege taxes
Licenses and permits
Fines, f orfeiture and penalties
Other agencies:
Auto lieu taxes - state
Sales taxes - state
State revenue sharing
�Federal revenue sharing
Miscellaneous revenue:
Balance available-Prior years
Other
Total revenues
�xpenditures:
': Administration (Exhibit F)
` Town attorney
' Public safety (Exhi�it F)
Magistrate cou�t (Exhibit F)
Elections
Contingencies _
Total expenditures
Excess (Def iciency) Of Revenues
Over Expenditures
�ther Financing Sources (Uses):
Operating transfer in (out)
Increase in reserve
Total other financing sources
(uses)
3xcess (Def iciency) Of Revenues And
Other Financing Sources Over
' Expenditures
�und Balance, Unreserved, July l,
SEE NOTES TO FINANCIAL STATEMIENTS
$ 43,313 $ 64,114
2,930
32,000 18,203
15,100 15,169
63,600 77,415
46,800 46,614
Variance
Favorable
(Unfavorable)
Exhibit E
June 30,
1980
Actual
$ 20,801 $ 27,889
2,930
(13,797) 31,164
69 15, 380
13,815 74,615
(186) 37,309
9,177
417
1, 041
$201,230 $225,486 $
$ 43,600 $ 48,613
3,700 5,094
129,000 120,228
11,200 10,025
900 956
3,100 2,057
$191,500 $186,973
$
$
$ 9,73'0 $ 38,513 $
$ (9,730)$(22,800)$
(4 , 545 )
$ (9,730 $
$ - $ 11,168 $
°4,313 4,313
(417)
1,041 1,864
24,256 $197,398
(5,013)$ 34,649
(1,394) 3,044
8,772 120,048
1,175 11,550
(56) 611
1,043 3,318
4,527 $173,230
28,783 $ 24,I68
(13,070)$ (7,289)
(4, 545)
(17,615)$ (7,289)
11,168 $ 16,579
- (12,566).�
,�und Balance, Unreserved, June 30, $ 4,313 $ 15,48I � 11,168 $ 4,313
�1) Portion of prior year's fund balance budgeted to be used in the current year
�
TOWN OF MARANA, ARIZONA
GET�TERAL FUND
SCHEDULE OF EXPENDITURES
FOR THE FISCAL YEAR ENDED JUNE 30, 1981
WITH COMPARATIVE TOTALS FOR JUNE 30, 1980
Administration:
Mayor and council:
Mileage
Miscellaneous
Town clerk:
Salar ies
Payroll'taxes and insurance
Off ice supplies and printing
Rent
Utilities
Telephone
Accounting
Legal advertising
Interest
Insurance
Capital outlay
Streets and engineering
Inspection and building
Total administration
Public Safety:
Salaries
Payroll taxes and insurance
Small equipment
Supplies
Fuel, service and tires
Maintenance and repairs:
Vehicles
Communications .
Insurance
Uniforms
Accounting
Utilities
Telephone
Miscellaneous
Capital outlay
Total public safety
Exhibit F
Page 1
June 30,
1981 I980
�
$ 596 $ 949
790 545
$ 1,386 $ 1;494
$ 17,160 � 17,894
2,584 2,666
1, 502 941
- 1, 425
488 496
1,566 1,536
6,290 3,608
712 1,215
- 1,126
' 8,035 918
2,069 -
$ 40, 406 $ 31, £i25
$ 3,738 $ 1,330
$ 3,083 -
$ 48,613 $ 34,649
$ 82,506 $ 79,177
13,408 10,620
92 567
3,365 2,971
11,212 9,592
2,842 2,606
418 586
1,261 4,181.
800 1,074
- 1,114
1,662 1,I33
� 1,'751 2,865
. 551 1,272
360 2,290
$120,228 $120,048
SEE NOTES TO FINANCIAL STATEMENTS
�_n.a . . � �
TOWN -0F MARANA, ARIZONA
GENERAL FUND
SCHEDULE OF EXPENDITURES
FOR THE FISCAL YEAR ENDED JUNE 30, 1981
WITH COMPARATIVE TOTALS FOR JUNE 30, 1980
?Magistrate Court:
Salaries
Payroll taxes and insurance
Printing and office supplies
Miscellaneous
Total magistrate court
0
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SEE NOTES TO FINAl�ICIAL STATE'_11�IEENTS
Exhibit F
Page 2
June 30,
1981 1980
$ 8,80Q $ 9,360
983 I,337
235 863
7 -
$ 10,025 $ 11,560
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TOWN OF MARANA, ARIZONA
HIGHWAY USER ftEVENUE FTJND
STATENiENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR FISCAL YEAR ENDED JUNE 30, 1981
WITH COMPARATIVE ACTUAL AMOUNTS FOR YEAR ENDED JUNE 30, 1981
Revenues:
' Highway user tax - state
I Federal revenue sharing
� Miscellaneous
Expenditures:
Salaries
� General administration
' Engineering
i Street maintenance
�i, Gas, oil, repairs, shop expense
I New equipment
i Traffic service
�xcess (Deficiency) Of Revenues
Over Expenditures
Exhibit I
Variance
Favorable June 30,
Budget Actual (Unfavorable) 1980
$34,200 $30,663 $ (3,537)$ 28,724
3,900 7,093 3,193
157 157 4
$38,100 $37,913 $ (187 28,728
$17,149
5,980
450
2,611
10,965
1
$38,100 $38,23Z $
$ 10, 319
5, 630
150
I,336
9,683
2,310
167
(131 29,595
$ - $ (318 (318 (867
0
SEE NOTES TO FINANCIAL STATEMENTS
TOWN OF MARANA, ARIZONA
PUBLIC WORKS RESERVE FUND
STATE MENT OF REVENUES AND EXPENDITUR.ES - BUDGET AND ACTUAL
FOR FISCAL YEAR ENDED JUNE 30, 1981 Exhibit J
�venues:
' Balance available - prior years (1)
i :penditures :
Administration
' Maintenance
, Capital improvements
' �cess (Deficiency) Of Revenues
l i Over Expenditures
Variance
Favorable
Budget Actual (Unfavorable)
$ 6 , 670 $ - $ (6 , 670
$ 1,217
4,623
20,919
$16,400 $ 26,759 $
(10,359)
$�9,730 �17,02g
�; Portion of prior year's fund balance budgeted to be used in the
current year
__ . SEE NOTES TO FINANCIAL STATEA�fENTS
TOWN OF i�ARANA, ARIZONA
SCHEDULE OF GENERAL F IXED ASSETS - BY SOUt3,CE
JUNE 30, 1981
leneral Fixed Assets:
Land
Building
Improvements other than buildings
Equipment
Total general fixed assets
[nvestment In General Fixed Assets From:
General fund revenues
Federal grants
Gif ts
Total investment in general fixed assets
Exhibit K
$ 1,203
10,000
2,275
99,170
$112,648
$ 66,403
41,245
5,000
$112,648
SEE NOTES TO FINANCIAL STATEI47ENTS
TOWN OF MARANA, ARIZONA
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS
FZSCAL YEAR ENDED JUNE 30, 198Z
Lan d
'guilding
Lmprovements Other Than Buildings
;Equipment
; Total general fixed assets
Exhibit L
General General
Fixed Fixed
Assets Assets
07-01-80 Additions Deduction 06-30-81
� _ $ 1,203 $ - $ 1,203
10,000 - - 10,000
2,275 - 2,275
53,284 46,186 300 99,170
� g3,284 $ 49,664 $ 300 $112,f48
0
SEE NOTES TO FINANCIAL STATEI�NTS