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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 � � �. �a.. �s; � .q. �� � � .�+ � � � � � . .' � �_� ��`� �, F . � >� �:,�� ..� � � �,�_ � f� ������� £_��' �`f `� `�� � � ���� 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 _ �_� 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 ,�. rn �i � z � � H O � � z a � c� H a r � � i � �-3 � �i ►� t� p r� t� �y � � oa� ,�o� o� x����� ya� �o ��ryc !3. 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A� 00 C� rP � N � V �1 V O Cn W 00 I-� fA (D F-+ h-+ �A �1 fD Ui W wP N u � v -� � W � � (D [v w � �, O W N � o r� �-r a o w �f-A M � n 0o N �A ct N Cfl ►-+ � o w r-� r-� wo�a -f�3 � r� W N O � W �o� .. � � C � i � , ri � P� C3 f� I-+ fD � (D .. b� � � �p G � R• F.,, � � N � �' a � G N � w N � � � �]. c� � zz � d � � � � d � � a� � a a ��-, d � '� o a b � � � r�' � o �cH�'�' � �rd� � � z��� � � � � y � r�z�� ��db H � � � � N � � � d � wc�n� 9 o t .., � � � � cfl � � d � � :r � � � '� c� � N• A� N � N C m � G !D � � � � k� �. a �,, � t7' N� c-h n 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 , ��� . � . 0 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 � v 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 , � � � � � � � H 0 � H � i z � � � C � y .v y �! � y � � d a G � (� � (D (� Cl. 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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