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Home My Public Portal AboutAudit June 30, 1978 & 1977 & 12 Months Ended June 30, 1978 & 1977CITY OF MOAB MOAB, UTAH REPORT ON EXAMINATION June 30, 1978 & 1977 12 Mantis Ended June 30, 1978 & 1977 �onald aL•�u�er CERTIFIED PUBLIC ACCOUNTANT 50 E. CENTER MOAB, UTAH 84532 CITY OF MOAB MOAB, UTAH REPORT ON EXAMINATION June 30, 1978 & 1977 12 Months Ended June 30, 1978 & 1977 50 EAST CENTER ST. MOAB, UTAH 84532 I`onald caC•✓4uger CERTIFIED PUBLIC ACCOUNTANT December 5, 1978 City Council City of Moab Center Street Moab, Utah 84532 Gentlemen, Telephone (801 ) 259-7883 We would Like to thank the staff for their help in the recently completed audit of the books and records. The books and records have been maintained in excellent order, both as to the input analysis and coding and to the processing by E. J. Claus, CPA. The monthly runs to the council present the affairs of the city accurately. We did note various items during our field work that we felt should come to your attention. The items are not necessarily in order of importance but as we noted them. It is essential that you establish more control of cash in the collection department. It was possible during the last year to accept cash on a water bill, discount a water bill, and post to the ledger card by the same person. This problem has been partially eliminated recently. You need to make every effort to complete a detail list of the fixed assets owned in whole or in part by the General Fund. The procedures to follow are outlined in the State of Utah "Uniform Accounting Manual for Third Class Cities and Towns" manual. If you .need further help or assistance please do not hesitate to contact this office. The City of Moab should endeavor to inventory at cost supplies of long lasting nature both for the Public Utility Fund and the General Fund to be capitalized as an asset. Along with this program should be the necessary controls to enable the city to maintain ownership of these assets. We noticed that not all of the bond coupons were mutilated when turned over to the City and they should be so there will be no chance to process them twice. Also, the coupons were not timely pasted into the bond books to ensure the safety of the coupons. A Bond Interest payment for a bond was paid to someone other than the agent for which the City had intended to use. In the future all coupons should be processed through the collecting agent because at June 30, 1978 First Security BPnk owed the City $1,840 due to the extra payment to another agency. I recommend a letter be issued to the First Security Bank for refund of these funds. During the course of the audit we noticed that a bin was maintained to the left of the cash register. This bin was used to accumulate checks paid over the counter and then stamped, and put into the drawer all at one time. Tnere is a period of time that the checks remain not stamped "for deposit only" and are readily available to passing people. You should put these checks immediately when received into the register. The customer deposit Ledger was not maintained during FYE June 30, 1978 and presently you do not have an accurate list of deposits by customer that the City owes. The book should be brought up to date using the accounting data management computer statements. The water department for a period of time was using a pencil schedule rather than the computer to compute certain water bills. This chart was in error and lowered the income to the City though not materially. Accounts receivable should be reviewed on the notes receivable account for both the General Fund and the Special. Assessment Fund. Some accounts have had no payments in the past year. A water connection was installed but it appears that the City has not been paid for the application yet. The City licenses and the City franchise tax is not always paid timely and there was not a pro- cedure for follow up to collect these City revenues. In the reconciliation of checking accounts. we had First Security Bank give us on three separate occasions inaccurate data as to the monies on account with them, either in dollar amount or even stating none was on deposit as to the Time Certificates. We recommend that the City hire possibly a part-time staff person to do some of the following functions to help the internal control of the City of Moab; occasionally prepare payroll checks, reconcile bank accounts, check on purchase order procedures being followed, key punch the account receivable cards. It is also recommended that the City Recorder do not certify purchase orders where he has full knowledge that the item will not be used by the City and will be used by someone not exempt from sales tax. Some of these items have already been corrected by the City Recorder but were brought to your attention because they were noticed during the course of the audit and we felt you would want to have knowledge of the events. Respectfully submitted, Ronald L. Auger Certified Public Accountant 1 CITY OF MOAB GRAND COUNTY, UTAH ACCOUNTS REPORT GENERAL FUND Revenue and Expenditure Analysis of Budget TABLE, OF CONTENTS PAGE 1 5 BOND REDEMPTION AND INTEREST FUND Revenue and Expenditures 9 Schedule of Changes in Bonds Payable 10 PUBLIC UTILITY FUND Income and Expense 11 Statement of Changes in Financial Position 12 Cash Receipts and Disbursements 1.3 TRUST AND AGENCY FUND Balance Sheet 14 Analysis of Changes in Fund Balances 15 Cash Receipts and Disbursements lb SPECIAL ASSESSMENT FUND Balance Sheet 17 Analysis of Changes in Fund Ralances 18 Cash Receipts and Disbursements 19 COMBINED STATEMENTS Combined Balance. Sheet NO'1'ES TO FINANCIAL STATEMENTS STATISTICAL SECTION 20 22 23 660 EAST CENTER ST. MDAB, UTAH 84532 Ronald cL.Auger CERTIFIED PUBLIC ACCOUNTANT December 1, 1978 Honorable Mayor & City Council City of Moab Moab, Utah 84532 Gentlemen: Telephone (801) 259-7883 We have examined the Balance Sheets of the funds listed below of the City of Moab, Utah as of June 30, 1978 and June 30, 1977, and as applicable the related Statements of Revenues, Expend- itures, and Fund Balances, Cash Receipts and Disbursements and Statements of Changes in Financial Position for the year then ended. General Fund Special Assessment Funds Bond Redemption and Interest Fund Public Utility Fund Trust and Agency Fund Except as explained in the following paragraph our examin- ation 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 nec- essary in the circumstances. The historical records of the land, buildings, and equipment are that the property of the City will the future and values individually General Fixed Assets for the incomplete. It is anticipated be inventoried at sometime .in assigned to each item. In our opinion the accompanying Balance Sheets and Statements of Revenues, Expenditures and Fund Balances, Cash Receipts and Disbursements, and Statement of Changes in Financial Position, pre- sent fairly the financial condition of the funds listed above of the City of Moab as of June 30, 1978 and June 30, 1977, and the results of operations for the year then ended in conformity with the State of Utah "Uniform Accounting Manual for Cities" and generally accepted principles of Governmental accounting applied on a basis consistent with that of the preceding year. Very truly yours, /C1Gf- ,4 Ronald L. Auger Certified Public Accountant Page 1 of 4 i CITY OF MOAB GRAND COUNTY, UTAH GENERAL FUND REVENUES & EXPENDITURES 12 MONTHS ENDED JUKE 30, 1978 1977 ACTUAL OVER ACTUAL ( SEE (UNDER) PRIOR BUDGET NOTE) BUDGET YEAR REVENUES Property Taxes $176,400 $183,731 $ 7,331 Sales Taxes 200,000 256,055 56,055 Franchise Taxes 5,000 17,303 _12,303 152,818 214,215 9 528 License & Permits Gross Business Licenses 100,000 117,580 17,580 98,042 Other Business Licenses 7,500 7,664 164 8,534 Beer Licenses 2,750 3,078 328 2,750 Building & Construction Permits 7,500 8,018 518 7,084 Other Licenses & Permits 1,800 _ 3,288 _ 1,488 1,830 Total Licenses & Permits 119,550 139,628 20,078 118,240 Intergovernmental Revenue Federal & State Grants 162,990 96,271 (66,719) 43,253 Class "C" Road Fond Allotment 14,193 15,982 1,789 28,175 Liquor Fund Allotment 9,050 9,200 150 9,050 Total Intergovernmental Revenue 186,233 121,453 (64,780) 80,E+78 Charges For Services Special Services by City Depts. Refuse Collections Swimming Pool 23,653 18,646 ( 5,007) 7,512 139,600 136,673 ( 2,927) 101,896 10,000 12,835 2,835 10,020 Total Charges For Services 173,253 16�4 ( 5,099) 119.,1128 Fines, Forfeitures & Penalties 46,000 47,141 1,141 46,835 Revenue From The Use of Money 6,000 14,163 8,163 8,887 Other Revenues Sale of Real or Personal Property - 5,114 5,114 18 Sundry 100 12122 1,122 118 Total Other Revenues 100 6,336 6,236 136 TOTAL REVENUES $912,536 $953,964 $ 41,428 750,565 Page 2 of 4 CITY OF MOA.B GRAND COUNTY, UTAH EXPENDITURES GENERAL GOVERNMENT Administrative Personal Services Materials, Supplies & Services Other Charges Capital Outlays Total Administrative Municipal Court Personal Services Materials, Supplies & Services Capital Outlays Total Municipal Court Elections Materials, Supplies & Services Total Elections Total General Government PUBLIC SAFETY Police Department Personal Services Materials, Supplies & Services Capital Outlays Total Police Department Alcohol Enforcement Personal Services Materials, Supplies & Services Total Alcohol Enforcement Inspection Department Personal Services Materials, Supplies & Services Capital Outlays Total Inspection Department GENERAL FUND REVENUES & EXPENDITURES 12 MONTHS ENDED JUNE 30, 1978 1977 ACTUAL OVER ACTUAL ( SEE (UNDER) PRIOR BUDGET NOTE) BUDGET YEAR $ 192 43,2oo $ ,413 o55 $ (1,145) 385) $ 4136,oio li,000 1°,096 ( 9o4) 6,424 2,000 1,533 ( 467) 984 loo,998 98,o97 (2,9o1) 84,610 36,213 33,E+92 (2,721) 32,832 4,210 4,187 ( 23) 3,579 Too 819 119 - 41,123 38,498 (2,625) 36,411 2,000 2,000 144,121 1,511 1,511 138,106 ( 489) ( 489) (6,o15) 121,021 89,461 88,427 (1,o34) 66,993 22,o36 26,693 4,657 19,521 8,00o 13,512 5,512 13,802 119,E+97 128,632 9,135 1o0,316 15,787 14,963 ( 824) 13,397 3,889 4,366 477 2,561 19,676 19,329 ( 347) 15,958 24,555 21,84o (2,715) 11,694 2,55o 2,5o5 ( 45) 2,565 4,2oo 4 086 ( 114) - $ 31,305 $ 28,E+31 $ (2,874) $ 14,259 2 Page 3 of 4 CITY OF MOAB GENERAL FUND GRAND COUNTY, UTAH REVENUES & EXPENDITURES 12 MONTHS ENDED JUNE 30, 1978 1977 ACTUAL OVER ACTUAL (SW (UNDER) PRIOR BUDGET NOTE) BUDGET YEAR EXPENDITURES, Cont'd Dog Pound Personal Services $ 13,058 $ 11,662 $( 1,396) $ 11,753 Materials, Supplies & Services 5,55o 5,o49 ( 501) 3,836 Capital Outlays 4 400 4,210 ( 19o) Total Dog Pound 23,008 20,921 ( 2,087) 15,589 Total Public Safety 193,E+86 197,313 3,827 146,122 PUBLIC WORKS Street & Highway Department Including Class "C" Road Fund) Personal Services 58,386 42,071 (16,315) 42,004 Materials, Supplies & Services 73,100 79,427 6,327 45,513 Capital Outlays 44 400 47,291 2,891, Total Street & Highway Department 175,886 '68,789 ( 7,o97) 87,517 Waste Collection Materials, Supplies & Services 156,560 158,557 1,997 1o6,8o9 Total Wasta Collection 156,560 158 557 1,997 106,809 Flood Control Materials, Supplies & Services 2,000 104 ( 896) 448 Total Flood Control 2,000 1,104 ( 896) 448 Total Public Works 334,446 328,45o ( 5,996) 194,774 PARKS & RECREATION Parks Personal Services 11,920 9,764 ( 2,156) 8,723 Materials, Supplies & Services 9,815 11,615 1,800 7,494 Capital Outlays 17,500 6,449 (11,051) - 1,607 Total Parks $ 39,235 $ 27,828 $(11,4o7) $ 17,824 CITY OF MOAB GRAND COUNTY, UTAH EXPENDITURES, Cont'd Swimming Pool Personal Services Materials, Supplies & Services Capital Outlays Total, Swimming Pool Total Parks & Recreation MISCELLANEOUS Contributions Contribution to Other Funds Total. Miscellaneous Total Expenditures EXCESS OR (DEFICIENCY) OF REVENUE OVER EXPENDITURES Unappropriated Surplus » July 1 :TNAPPROPRIATED SURPLUS - JUNE 30 Page 4 of 4 GENERAL FUND REVENUES & EXPENDITURE 12 MONTHS ENDED TUNE 30, 1978 1977 ACTUAL OVER ACTUAL (SEE (UNDER) PRIOR BUDGET NOTE) BUDGET YEAR $ 16,050 $ 13,851 $( 2,199) $ 14,091 6,775 8,769 1,994 22,85o 76,5oo 2,2o6 (74,294) -o- 99,325 24,826 (74,499) 36,941 138,56o 52,654 (85,906) 54,765 17,95o 17,502 ( 448) 2o,o94 183,32o 183,32o - 131,222 201., 270 200,822 ( 448) 151,316 1,o11,883 917,345 (94,538) 667 998 (99,347) 36,619 135,966 82,567 231,050 231,050 148,483 $131,703 $267,669 $135,966 $231,050 Page 1 of 4 u CITY OF MOAB REVENUES Property Taxes Sales Taxes Franchise Takes License & Permits Gross Business Licenses 100,000 Other Business Licenses 7,500 Beer Licenses 2,750 Building & Construction Permits 7,500 Other Licenses & Permits 1,800 Total Licenses & Permits 119,550 Intergovernmental Revenue Federal & State Grants 162,990 Class "C" Road Fund Allotment 14,193 Liquor Fund Allotment _ 9,050 Total Intergovernmental Revenue 186�233 Charges For Services Special Services by City 23,653 Departments Refuse Collections 139,600 Swimming Pool 10,000 Total Charges For Services 173,253 Fines, Forfeitures & Penalties 46,00o Revenue Prom The Use of Money & Property Other Revenues Sales of Real or Personal Property Sundry Total Other Revenues TOTAL REVENUES 100 100 $9122536 ANALYSIS OF BUDGET YEAR ENDED JUNE 30, 1978 ADOPTED ADJUSTED ADJUSTED 1`1NAL BUDGET BY PUBLIC BY BUDGET 7/1/77 BRING RESOLUTION 6/30/78 $176,400 $176,400 200,000 20 2000 . _22000 5,000 100,000 7,500 2,750 7,500 1,800 119,55o 162,990 '4,193 9,o5o 186,233 23,653 139,600 10,000 173,253 46,000 6,000 100 100 $912,536 Page 2 of 4 Total Police Department CITY OF MOAB ANALYSIS OF BUDGET GRAND COUNTY, UTAH YEAR ENDED JUNE 30, 1978 AROPTED ADJUSTED ADJUSTED FINAL BUDGET BY PUBLIC BY BUDGET 7/1/77 HEARING RESOLUTION 6/30/78 EXPENDITURES GENERAL GOVERNMENT Administrative Personal Services $ 44,798 $ 44,798 Materials, Supplies & Services 40,200 3,000 43,200 Other Charges 11,000 11,000 Capital Outlays 2,000 22000 Total Administrative 97,998 3 �000 100,998 Municipal Court Personal Services 36,213 36,213 Materials, Supplies & Services 4,210 4,210 Capital Outlays 700 700 Total Municipal Court 41,123 41,123 Elections Materials, Supplies & Services 2,000 2,000 Total Elections 2,000 2,000 Total General Government 141?121 3,000 144 121 PUBLIC SAn,TY Police Department Personal Services 89,461 89,461 Materials, Supplies & Services 22,036 22,036 Capital Outlays 8,000 8,000 119,497 119,497 Alcohol Enforcement Personal Services 15,787 15,787 Materials, Supplies & Services 3,889 3,889 Total Alcohol Enforcement 19,676 19,676 Inspection Department Personal Services 24,555 24,555 Materials, Supplies & Services 2,550 2,550 Capital Outlays 4,200 4,200 Total Inspection Department 31,305 $ 31,305