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ROLLING PRAIRIE LIBRARY SYSTEM CONTENTS June 30, 2003 INDEPENDENT AUDITORS’ REPORT ON THE FINANCIAL STATEMENTS 1 INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMEN TS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 2 General Purpose Financial Statements: Combined Balance Sheet - All Fund Types and Account Groups 3 and 4 Combined Statement of Revenues, Expenditures and Changes in Fund Balances - All Governmental Fund Types 5 - 7 Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - All Budgeted Governmental Fund Types 8 - 13 Combined Statement of Revenues, Expenses and Changes in Retaine d Earnings - All Proprietary Fund Types 14 Combined Statement of Cash Flows - All Proprietary Fund Types 15 Notes to Financial Statements 16 - 25 SUPPLEMENTAL FINANCIAL INFORMATION Combining Statements - Governmental Fund Types: Combining Balance Sheet - Special Revenue Funds 26 and 27 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Special Revenue Funds 28 and 29 - Budget and Actual - Budgeted Special Revenue Funds 30 ROLLING PRAIRIE LIBRARY SYSTEMCOMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPSJune 30, 2003Governmental TypesSpecial Capital General Revenue ProjectsASSETSCash $ 6 ...

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Publié par

Fyon

Langue

English

ROLLING PRAIRIE LIBRARY SYSTEM CONTENTS June 30, 2003 INDEPENDENT AUDITORS’ REPORT ON THE FINANCIAL STATEMENTS INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMEN TS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS General Purpose Financial Statements: Combined Balance Sheet - All Fund Types and Account Groups Combined Statement of Revenues, Expenditures and Changes in Fund Balances - All Governmental Fund Types Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - All Budgeted Governmental Fund Types Combined Statement of Revenues, Expenses and Changes in Retaine d Earnings - All Proprietary Fund Types Combined Statement of Cash Flows - All Proprietary Fund Types Notes to Financial Statements SUPPLEMENTAL FINANCIAL INFORMATION Combining Statements - Governmental Fund Types: Combining Balance Sheet - Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - Budgeted Special Revenue Funds

3 and 4 5 - 7 8 - 13

14 15 16 - 25

26 and 27 28 and 29

ROLLING PRAIRIE LIBRARY SYSTEM COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS June 30, 2003

ASSETS Cash Investments Accounts receivable Grants receivable Due from other funds Prepaid expenditures Fixed assets (net of accumulated depreciation) TOTAL ASSETS LIABILITIES AND FUND EQUITIES Liabilities: Accounts payable Accrued payroll Due to other funds Total liabilities Fund Equities: Investment in general fixed assets Retained earnings Fund balance - unreserved Fund balance - reserved for encumbrances Total fund equities TOTAL LIABILITIES AND FUND EQUITIES

See Notes to Financial Statements.

3 - -

General

$ 6,881 177,097 20,328 178,105 8,812 391,223

7,257 68,687 60,779 136,723

227,200 27,300 254,500 $ 391,223

Governmental Types Special Revenue

5,196 5,196

5,196 5,196 5,196

Capital Projects

463,509 49,385 512,894

512,894 512,894 512,894

Proprietary Fund Types Enterprise

469,205 6,198 7,104 9,719 492,226

4,240 5,642 9,882

482,344

482,344 492,226

General Fixed Assets

1,034,707 1,034,707

1,034,707

1,034,707 1,034,707

Totals (Memorandum Only)

6,881 1,109,811 20,328 178,105 60,779 15,916 1,044,426 2,436,246

11,497 74,329 60,779 146,605

1,034,707 482,344 745,290 27,300 2,289,641 2,436,246

- 4 -

ROLLING PRAIRIE LIBRARY SYSTEM COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - - ALL GOVERNMENTAL FUND TYPES Year ended June 30, 2003

Revenues: State grants: Area and per capita grant Other grants Federal grants Interest income Other revenue Total revenues Expenditures: Salaries and wages: Library professionals Other professionals Support services Payroll taxes and fringe benefits: Social security/Medicare IMRF Unemployment taxes Workers' compensation insurance Health, life and dental insurance Other Library materials: Printed materials Building and grounds: Utilities Insurance - building Repair and maintenance - building Janitorial supplies Other Delivery: Gas and oil Repair and maintenance - vehicles Insurance - vehicles Other

General Fund

$ 886,723 11,860 5,728 3,749 908,060

220,407 71,283 294,688 43,204 5,825 24 9,195 75,501 989 666 17,358 1,241 7,013 2,011 2,345 17,994 10,934 6,546 198

(Continued) - 5 -

Capital Special Projects Revenue Fund

11,500 281 11,781

6,129 6,129

Total (Memorandum Only)

886,723 11,500 11,860 11,857 4,030 925,970

220,407 71,283 294,688 43,204 5,825 24 9,195 75,501 989 666 17,358 1,241 7,013 2,011 2,345 17,994 10,934 6,546 198

149

ROLLING PRAIRIE LIBRARY SYSTEM COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - - ALL GOVERNMENTAL FUND TYPES (Continued) Year ended June 30, 2003 General Special Fund Revenue $ 6,553 1,281 2,785 700 266 469 1,971 62 2,372 3,004 7,112 39 (303) 2,156 5,745 1,602 663 409 1,770 1,745 5,200 2,140 213 30 503 16,433 155,905

Expenditures, continued: Travel and continuing education - staff/board: In-state travel Out-of-state travel Registration Continuing education and meetings - other: Honoraria Materials and supplies Speaker travel Meeting expenses Public relations Insurance - liability Supplies, postage, printing: Computer supplies Office supplies Library supplies Postage Printing and copying Telephone: Local and long distance Telecommunications Equipment rental, repair and maintenance: Equipment rental Equipment repair and maintenance Maintenance agreements Insurance - equipment and EDP Professional services: Accounting Legal Consulting Contractual services: Central data processing Agreements with libraries/other co-ops Other

(Continued) - 6 -

Capital Projects Fund

Total (Memorandum Only) 6,553 1,281 2,785 700 266 469 2,120 62 2,372 3,004 7,112 39 (303) 2,156 5,745 1,602 663 409 1,770 1,745 5,200 2,140 213 30 503 172,338

ROLLING PRAIRIE LIBRARY SYSTEM COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -- ALL GOVERNMENTAL FUND TYPES (Continued) Year ended June 30, 2003

Expenditures, continued: Member reimbursements Miscellaneous Capital outlays: Equipment Computer equipment Computer software Total expenditures Excess (deficiency) of revenues over (under) expenditures Other financing sources (uses): Transfers in Transfers out Total other financing sources (uses) Excess (deficiency) of revenues and other sources over (under) expenditures and other uses Fund balances, beginning of year Fund balances, end of year

See Notes to Financial Statements.

Capital General Special Projects Fund Revenue Fund 2,430 7,995 1,977 4,281 1,100 1,167 870,192 157,154 -37,868 (145,373) 6,129 49,385 (49,385) (49,385) - 49,385 (11,517) (145,373) 55,514 266,017 150,569 457,380 $ 254,500 5,196 512,894

7 --

Total (Memorandum Only) 2,430 7,995 1,977 5,381 1,167 1,027,346 (101,376) 49,385 (49,385) -(101,376) 873,966 772,590

ROLLING PRAIRIE LIBRARY SYSTEM COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - ALL BUDGETED GOVERNMENTAL FUND TYPES Year ended June 30, 2003

Revenues: State grants: Area and per capita grant Other grants Federal grants Interest income Other revenue Total revenues Expenditures: Salaries and wages: Library professionals Other professionals Support services Other Payroll taxes and fringe benefits: Social security/Medicare IMRF Unemployment taxes Workers' compensation insurance Health, life and dental insurance Other Library materials: Printed materials Building and grounds: Utilities Insurance - building Repair and maintenance - building Janitorial supplies Other Delivery: Gas and oil Repair and maintenance - vehicles Insurance - vehicles Other

- 8 -

General Fund Variance -Favorable Budget Actual (Unfavorable)

$ 886,700 886,723 9,200 11,860 6,800 5,728 13,400 3,749 916,100 908,060 217,200 220,407 71,500 71,283 299,500 294,688 3,800 45,300 43,204 6,300 5,825 400 24 7,400 9,195 71,900 75,501 1,500 989 1,500 666 19,000 17,358 1,500 1,241 6,500 7,013 600 2,011 800 2,345 19,500 17,994 8,000 10,934 6,500 6,546 500 198

23 2,660 (1,072) (9,651) (8,040) (3,207) 217 4,812 3,800 2,096 475 376 (1,795) (3,601) 511 834 1,642 259 (513) (1,411) (1,545) 1,506 (2,934) (46) 302

Special Revenue Funds Variance -Favorable Budget Actual (Unfavorable)

15,800

(15,800)

Capital Projects Fund Variance -Favorable Budget Actual (Unfavorable)

12,500

- 9 -

6,129

(6,371)

ROLLING PRAIRIE LIBRARY SYSTEM COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - ALL BUDGETED GOVERNMENTAL FUND TYPES (Continued) Year ended June 30, 2003

Expenditures, continued: Travel and continuing education - staff/board: In-state travel Out-of-state travel Registration Continuing education and meetings - other: Honoraria Materials and supplies Speaker travel Meeting expenses Other Public relations Insurance - liability Supplies, postage, printing: Computer supplies Office supplies Library supplies Postage Printing and copying Telephone: Local and long distance Telecommunications Equipment rental, repair and maintenance: Equipment rental Equipment repair and maintenance Maintenance agreements Insurance - equipment and EDP Professional services: Accounting Legal Consulting Contractual services: Central data processing Agreements with libraries/other cooperatives Other

(Continued) 10 --

Budget $ 9,000 10,000 4,000 1,500 1,000 1,000 3,500 1,800 500 5,000 4,000 8,000 3,500 6,900 2,500 500 2,200 5,000 1,800 5,200 4,000 1,000 1,000 13,400

General Fund Variance -Favorable Actual (Unfavorable) 6,553 2,447 1,281 8,719 2,785 1,215 700 800 266 734 469 531 1,971 1,529 1,800 62 438 2,372 2,628 3,004 996 7,112 888 39 (39) (303) 3,803 2,156 (2,156) 5,745 1,155 1,602 898 663 (163) 409 1,791 1,770 3,230 1,745 55 5,200 2,140 1,860 213 787 30 (30) 503 497 16,433 (3,033)

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