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Home My Public Portal About1994.05.16 American Legion & City Hall CorrespondenceOFFICE OF THE CLERK BOX 1065 McCALL. IDAHO 83638 May 16, 1994 Mr. A1 Miller Post Commander American Legion Post No. 119 McCall, ID 83638 Dear Sir: On April 28, 1994, the City Council received and reviewed the report which is attached. Also enclosed is a copy of the audit of the grant which constructed the McCall City Hall. The original application in no longer a part of the city files. The City has long appreciated the land donation and cooperation of the Post in providing this community with a public meeting room. It is a well used asset by scouting and community groups of all kinds. We regret the misunderstandings which have occurred by both parties and hope that these will occur less frequently. We believe that people of good will, intent on serving the citizens of this city, should be able to resolve those differences in rational and respectful discourse. I trust that the members of your post share those goals. For the McCall City Council and myself, I want to formally thank you and each member of the Post for your dedication to the nation, this city, and the goals of democracy and personal freedom. Sincerely, Dean A. Martens, Mayor cc McCall City Council McCALL James Hendemon CITY TREASURER MEMORANDUM DATE: TO: FROM: RE: April 22, 1994 Council City Treasurer City of McCall's Agreement with the Amedcan Legion 1. I have reviewed the agreement between the City of McCall and McCall Post No. 119, Amedcan Legion, Incorporated. This agreement was executed February 14, 1972 and modified on Apdl 25, 1972. The modification simply permitted the City to demolish the Amedcan Legion building and is not germane to this discussion. 2. The essentials of the agreement are as follows: a. The Amedcan LeClion's Obligation. The Amedcan Legion was to convey land, which I understand to be the current location of the City Ubrary, to the City. b. The City's Obligation. The City's Obligations are as follows: (1) In the building being constructed at that time and in any replacement building, the City was to provide a private storage facility of 238 square feet, capable of being locked, with a ceiling of average height, a 36 inch door and adjacent to the meeting room described below. In the same building to provide "... a meeting place for business and social purposes for the Lgion (sic) and its Auxiliary upon one regularly scheduled meeting night per month for each group and such other times as will not interfere with City business; said meeting place shall contain at least 800 square feet in area and be of sufficient ceiling height to accommodate standard Legion staffed flags;' (3) "In connection with the meeting place, to provide a facility for the making of coffee and preparation of light refreshments together with a sink with hot and cold running water, for the use of the Legion and its Auxiliary.' (4) The above provisions are "in perpetuity." 3. The transfer of the land and the 238 square foot storage room are not in dispute. Measurement of the 'meeting place' reveals that: 216 East Park Street , P.O. Box1065 , McCall, Idaho83638-1065 , TEL(208)634.7142 · Fax:(208)634-3038 ERNEST J. CHENEY 8( CO. CERTIFIED PU~L. IC ACCOUNTANTS CHENEY 8L.~G. · P. O. 6OX 849 MCCALL, IDAHO 83638 (208) 634-2166 To: City of McCall McCall, Idaho This report is to present the results of our final audit of the L.P.W. Grant for the City of McCall, as required by the U.S. Department of Commerce, Economic Development Administration (£DA), Office of Public Works for L.P.W. Grant No. 07-51-23083. This grant requires the grantee to construct a City Hall/Police Building. The grant provides for reimbursement of costs incurred in an estimated amount not to exceed $400,000. The objectives of our examination were to (1) review, test and report upon the costs incurred under the grant, and {2) review, test and report on compliance with grant terms, conditions and EDA requirements. Accordingly, we have performed an examination of the costs incurred by the grantee and reviewed its method of complying with the L.P.W. grant requirements for the period from September 28, 1977 through November 12, 1979. Our work did not constitute an audit of financial statements prepared by the or- ganization, other than the Statement of Project Costs Claimed from September 28, 1977 through November 12, 1979 {Exhibit A), and the Status of Grant Fund Payments as of November 12, 1979, {Exhibit B). Details concerning the scope of audits, the results of audit and the discussion of audit results with grantee officials for each of the areas described below, are presented in the referenced attachments. Financial Activities - Attachment 1 Accountant's Report Exhibit A - Statement of Project Costs Claimed from September 28, 1977 through November 12, 1979 and Comparison of Accepted Project Costs with Estimated Project Costs Exhibit B - Statement of Status of Grant Fund Payments as of November 12, 1979 Compliance with Grant Terms and Conditions and other EDA L.P.W. Requirements - Attachment 2 City of McCall January 10, 1980 The report is intended for use in connection with the grant to which it refers and should not be used for any other purpose. In accordance with the "Audit Instructions for Local Public Works Grants Under Title I of the Public Works Employment Acts of 1976 and 1977", we have sent seven (7) copies of this report and attach- ments to the Department of Commerce, Western Region, Audit Manager. McCall, Idaho January 10, 1980 ATTACHMENT 1 FINANCIAL ACTIVITIES A. Objective & Scope We have examined the City of McCall's Statements of Project Costs Claimed and Status of Grant Fund Payments as of and for the period ended November 12, 1979, and tested financial transactions, accounts, reports and related supporting documentation. Our examination was made in accordance with generally accepted auditing standards and the standards for audit of financial transactions, accounts, and reports, as set forth in the auditing standards for governmental activities published by the Comptroller General of the United States, and accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances, including those set forth in the Department of Commerce's Audit Instructions for Local Public Works Grants Under Title I of the Public Works Employment Acts of 1976 and 1977. B. Audit Results In our opinion, the accompanying statements of grant costs presents fairly the budgeted costs, costs claimed, and the status of grant funds for Grant No. 07-51-23083 as of November 12, 1979, in con- formity with generally accepted accounting principles, the Depart- ment of Commerce's audit instructions referred to above and the specific financial terms of the grant agreement. CITY OF McCALL, IDAHO Project No. 07-51-23083 Statement of Project Costs Claimed From September 28, 1977 to November 12, 1979 And Comparison of Accepted Project Costs with Estimated Project Costs EXHIBIT A COST CLASSIFICATION AUDIT RECOMMENDATIONS COSTS CLAIMED QUESTIONED ACCEPTED PER ED-113A COSTS COSTS COST ESTIMATES PER GRANT 1. Administrative Expense $ 2. Architectural/Engineering Fees 3. Other Architectural/Engineering Fees 4. Construction and Project Im- provement Costs 5. Equipment 5,562 23,333 2,207 360,058 8,840 $ 5,562 23,333 2,207 360,058 8,840 5,562 23,333 2,207 360,058 8,840 TOTALS FOR PROJECT $ 400,000 NONE $400,000 ~ 400,000 OVERRUN (UNDERRUN) REFERENCE NOTES NONE NONE CITY OF McCALL, IDAHO Local Public Works Project No. 07-51-23083 Grant Statement of Status of Grant Fund Payments As of November 12, 1979 EXHIBIT B Total Authorized Costs per Grant Budget Project Costs {Per ED-113A) Less: Questioned Costs Total Accepteable Project Costs $ 400,000 $ 400,000 None $ 400,000 Amount of LPW Grant Payable - 100% of Above Acceptable Costs Less: Payments Made Authorized by Grant No. 07-51-23083 Total Letter of Credit Authorized (Note B) Less: Payment Vouchers Process by the Idaho First National Bank Available Balance - Letter of Credit $ 400,000 $ 400,000 400,000 -0- 400,000 $ 400,000 Project Balance at November 12, 1979 -0- Notes to Financial Statements Aw Financial Statement Presentation and Sunmary of Significant Accounting Policies: The financial statements presented are prepared from only the accounts and financial transactions of the Local Public Works Project No. 07-51-23083 of City of McCall, Idaho. Accordingly, they do not present the financial position or the results of operations of the City of McCall, Idaho. e The financial transactions of the project are recorded in accordance with the terms and conditions of the grant, which are not inconsistent with generally accepted account- ing principles. Expenditures are recorded on the accrual basis of accounting· Pursuant to the terms and conditions of the grant agreement the EDA instructions, certain costs incurred prior to the effective date of the grant are included herein. The total approved budget consists of: Budget as approved on Form ED-5OSLPW for Grant No. 07-51-23083 Total L.P.W. funds available for Grant Project No. 07-51-23083 $ 400 ~000 400,000 Ce In as much as the purpose of the Contingency item of the approved budget {ED-508LPW) is to cover possible overruns on the other cost classifications, no costs for this item should be claimed on the ED-113A. ATTACHMENT 2 COMPLIANCE WITH GRANT TERMS AND CONDITIONS AND EDA L.P.W. REQUIREMENTS A. Scope In connection with our examination of the financial statements as reported in Attachment 1, we have reviewed the terms and conditions and have performed tests of the City of McCall, Idaho operations and records applicable to the compliance requirements set forth in Parts II A and B of the audit program in the Depart- ment of Commerce Audit Instructions for Local Public Works Grants Under Title I of the Public Works Employment Acts of 1976 and 1977. B. Audit Results In our opinion, for the items tested, the grantee complied in all material respects with the applicable compliance matters contained in Part II A of the audit program referred to above. Further, based upon procedures performed in accordance with Part II B, nothing came to our attention to indicate that the grantee had not complied in all material respects with all applicable items listed in Part II B of the audit program referred to above.