DEPARTMENT OF PUBLIC UTILITIES - Missouri · Department of Public Utilities and compiled the...

Offices Of The

State Auditor of Missouri

Jefferson City

DEPARTMENT OF PUBLIC UTILITIES

WATER DIVISION

CITY OF ST. LOUIS, MISSOURI

YEAR ENDED JUNE 30, 1988

Margaret Keluy, CPA

Report No. 90-06

January 23, 1990

DEPARTMENT OF PUBLIC UTILITIESWATER DIVISION

CITY OF ST, LOUIS, MISSOURI

TABLE OF CONTENTS

Page

STATE AUDITOR'S TRANSMITTAL LETTER 1-2

HISTORY AND ORGANIZATION 3_5

MANAGEMENT ADVISORY REPORT 6-26

SUMMARY OF FINDINGS 7,9

Number Description

1. Expenditures 112. Customer Water Billings 123. Accounting Controls 144. Data Processing Controls is5. Miscellaneous Billing Controls 186. Petty Cash Controls 197. Payroll Procedures 228' Service Line Maintenance Fee Reports 239. Construction Deposits 2310. Fuel Usage Controls 2511. Sharecrop Agreement 25

APPENDICES: 27

Appendix

A-1 Schedule of Revenues, Fourteen MonthsEnded June 30, 1988 28

A-2 Schedule of Revenues by Fund,Year Ended April 30, 1987 29

A-3 Schedule of Estimated and Actual Revenues -Water Division Fund, Fourteen MonthsEnded June 30, 1988 30

A-4 Schedule of Estimated and Actual Revenues -Water Division Fund, Year Ended April 30,1987 31

B-1 Schedule of Appropriation, Expenditures, andLapsed Balances - Water Division Fund,Fourteen Months Ended June 30, 1988 32


CITY OF ST. LOUIS, MISSOURI

TABLE OF CONTENTS (CONTINUED)

Page

APPENDICES: (CONTINUED)

Acoendlx Description

B-2 Schedule of Ai^oprlations, Expenditures, andLapsed Balances - Water Division Fund,Year Ended April 30, 1987 33

C Compeu'ative Schedule of Water Division FundExpenditures 34-36

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State Atjeitoe of MissotjeiJepfeeson" City, Missotjhi sbios

MiiJiOAHEX Kelly, CPASTATE AUDITOR ,3,^, TSI-ASSA

Honorable Vincent C. Schoemehl Jr.Mayor, City of St. Louis

and

James M. Shea, Director of Public Utilitiesand

William Bosse, Water CommissionerCity of St. Louis, Missouri 63101

The State Auditor was petitioned under Section 29.230, RSMo 1986 toMissouri. Accordingly, we havecon^c^^ a review of the Water Division, Department of Public Utilities, city

I ort SJo included but was not limited to the city's ■ fiscal yearended June 30, 1988. The purposes of our review were to:

1. Study and evaluate the division's system of internal controls.

2. Perform a limited review of certain management practices todetermine the efficiency and effectiveness of those practices.

3. Review probable cornpliance with certain constitutional provisions,® j. ®®' ®<^"^i"istrative rules, attorney general's opinions, and cityordinances as we deemed necesseu'y or appropriate.

4. Perform a limited review of the integrity and completeness of thedepartment's financial reporting system.

5. Perform procedures deemed necessary to evaluate petitionerconcerns.

Our review was made in accordance with generally accepted governmentauditing standards and Included such procedures as we considered necessary inthe circumstances. In this regard, we reviewed the financial records, payrollproceciires and documents; expenditures, contractual agreements, and otherpertinent procedures and documents; interviewed personnel of the Water Division,Department of Public Utilities and compiled the information in the appendicesfrom the records and reports of the division. The data presented in theappendices were obtained from the city's accounting system. However, theywere not verified by us via additional audit procedures and, therefore, weexpress no opinion on them.

The accompanying History and Organization is presented for informationalpurposes. This background information was obtained from office ma.nagementand was not subjected to the audit procedures applied by us in our examination.

Our comments on management practices and related areas are presented inthe accompanying Management Advisory Report.

Margaret KellState Auditor

April 6, 1989

HISTORY AND ORGANIZATION


CITY OF ST. LOUIS, MISSOURIHISTORY AND ORGANIZATION

The Water Division of the Department of Public Utilities of the city ofSt. Louis is responsible for providing and maintaining water service for the city.

William R. Bosse currently serves as the Water Commissioner for the city ofSt. Louis. He has served in that capacity since April 14, 1985, when he wasappointed by James M. Shea, Director of Public Utilities. The watercommissioner's office coordinates the work of the following six sections:

1. Customer Service

The primary responsibilities for this section are to provide water andmiscellaneous billing information, handle customer complaints, insert andr^air meters and .taps, administer the service line maintenance program,and handle accounts receivable for the division.

2. Distribution

This section lays water piping in the city, installs large waterconnections, and performs routine 8uid emergency maintenance on thetransmission and distribution system.

3. Engineering

This section provides engineering services to the division including designof construction and capital malntengmce projects, prqaaratlon ofconstruction contracts, inspection of contracted construction work,preparing and updating plats, administering right-of-way permits andeasements, and performing major construction liaison work between thedivision. Board of Public Service, and other city departments.

4. Finance

This section performs accounting and related functions for the divisionincluding maintenance of the enterprise fund accounting records and theinventory control system, establishment and implementation of financialcontrol procedures, financial report production, and the administration ofthe city Comptroller's policies.

5. Management Task Force

This section provides personnel and data processing sup^rt services andhandles special assignments for the division.

6. Production

This section processes river water into a safe usable product andtransfers the water to storage facilities for delivery to customers.

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WATER DIVISION

CITY OF ST. LOUIS, MISS

OURI

ORGANIZATION CHART

JUNE 30. 1986

Olrtclor of

Pubtio

Ulllltloo

Drafting

Protbicllon

Purifying

Punplng

Support

Ln

MANAGEMENT ADVISORY REPORT


CITY OF ST. LOUIS, MISSOURISUMMARY OF FINDINGS

1. Expenditures (pages 11-12)

A. The Water Division subsidized the Department of Pubiic Utilities bypaying $140,449 of the department's expenses from the WaterDivision's Enterprise Fund.

B. The division circumvented the Division of Supply's purchasingprocedures zmd the ai^ropriation process.

C. The financing cost of lease-purchasing a copy machine appearedexcessive.

2. Customer Water Bi I linos (pages 12-14)

A. The accuracy of the base data for calculating flat rate billings wasnot verified.

B. There was no written approval for cancellation of delinquent waterbills.

C. The division waived fees for turning on water service.

3. Accounting Controls (pages 14-16)

A. The internal accounting manual was outdated.

B. The duties related to miscellaneous billing receipts and advancedmeter deposits were not segregated.

C. No immediate record of monies received by mail was prepared forthe miscellaneous revenue-producing su'eas.

D. The division made deposits weekly rather thein daily as recpiired bythe City Code.

E. Tapping and wrecking permits were not prenumbered.

F. No reconciliation was performed between water billing moniesreceived and the monies subsequently deposited.

4. Data Processing Controls (pages 18-17)

A. Customer service clerks had the ability to change customer accountinformation, including amounts billed, without any documentation ofchanges made.

B. There was no documentation of master file changes made.

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C. Non-Electronic Data Processing personnel had access to thecomputer hau'dware aresi.

D. The system password was an obvious word, was not periodicallychanged, and was used by all employees to gain access to thesystem.

E. There were no written procedures for utilizing backup facilities.

F. There were no written procedures for testing of system chemges.

5. Miscellaneous Billing Controls (pages 18-19)

A. Miscellaneous receivable collection procedtres need to be improved,$246,144 of billings had not been collected or determined to beuncollectable.

B. Duties related to miscellaneous billings and collections were notsegregated.

C. No reconciliation was performed of miscellaneous monies collectedto monies deposited.

D. The division did not document periodic reviews of the 45 percentoverhead rate for adequacy.

E. The Enterprise Fund subsidiary miscellaneous advanced depositbalances were not up-to-date and were not periodically reconciled tothe Comptroller's balance.

6. Pettv Cash Controls (pages 19-22)

A. The Customer Services Section had an excessive petty cash balancefor which no accounting records were maintained.

B.I. The Operating Section's petty cash records were not up-to-date.

2. Petty cash monies of the Operating Section were not kept in asecure location.

C. The Accounting Section used an improper method for reducing thesize of its petty cash fund.

7. Pavroll Procedures (pages 22-23)

A. The division violated the Missouri Constitution by paying the nightdata processing employee for time not worked.

B. Attendance records of the Administration and Finance, Design andConstruction, and Construction and Maintenance Sections weremaintained on an exception basis.

C. Payroll functions were not properly segregated.

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8. Service Line Maintenance Fee Reports (page 23)

Activity reports submitted semlannually to the Board of Estimate andApportionment did not agree to division records.

9. Construction Deposits (pages 23-24)

A. Subsidiary deposit records were not periodically reconciled to theComptroller's balemce of deposits.

B. The Water Division did not receive interest accruing on constructionadvances.

10. Fuel Usage Controls (page 25)

Fuel usage logs were not maintained at Chain of Rocks or Howard Bend.

11. SharecroD Agreement (pages 25-26)

The division did not verify the acoiracy of payments received from thecontractor.

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WATER DIVISIONCITY OF ST. LOUIS, MISSOURI

MANAGEMENT ADVISORY REPORT

As part of our review of the Water Division, Department of Public Utilities,city of St. Louis, for the year ended June 30, 1988, we studied and evaluatedthe internal accounting control system to the extent needed to evaluate thesystem as required by generally accepted government auditing standards. Forthe purpose of this report, we have classified the significant internal accountingcontrols as cash, payroll, revenues, and expenditures. Our study included eachof these control categories. Since the purpose of our study and evaluation wasto determine the nature, timing, and extent of our audit procedures, it was morelimited than would be needed to express an opinion on the internal accountingcontrol system taken as a whole.

It is management's responsibility to establish and maintain the internal controlsystem. In so doing, management assesses and weighs the expected benefitsand related costs of control procedures. The system should provide reasonable,but not absolute, assurance that assets are safeguarded against loss, and thattransactions are carried out as authorized by management and are recorded in amanner that will permit the subsequent preparation of reliable and properfinancial reports.

Because of the inherent limitations in any internal control system, errors orirregularities may still occur and not be detected. Also, projection of anyevaluation of the system to future periods is subject to the risk thatprocedures may become inadequate because of changes in conditions or that thedegree of compliance with the procedures may deteriorate.

Our study and evaluation was made for the limited purpose described in the firstparagraph and, thus, might not disclose all material weaknesses in the system.Accordingly, we did not express an opinion on the internal accounting controlsystem of the city taken as a whole. However, our study and evaluationdisclosed certain conditions that we believe are material weaknesses and thesefindings are presented In this report.

We reviewed probadale compliance with certain constitutional provisions,statutes, ordinances, and attorney general's opinions as we deemed necessary orappropriate. This review was not intended to provide assurance of fullcompliance with all regulatory provisions and, thus, did not include all regulatoryprovisions which may apply. However, our review disclosed certain conditionsthat may represent noncompliguice and these findings are presented in this report.

During our review, we identified certain management practices which we believecould be improved. Our review was not designed or intended to be a detailedstudy of every system, procedure, and transaction. Accordingly, the findingspresented in this report should not be considered as all-inclusive of areas whereimprovements may be needed.

The State Auditor was petitioned under Section 29.230, RSMo 1986, to audit thecity of St. Louis. We included those procedures necessary in our judgment toevaluate the petitioner concerns and those concerns requiring corrective actionare addressed in this report.

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The ̂ rlod of review for the purposes stated above included, but was notlimitM to' the period covered by the financial statements for the year endedJune 30, 1988.

1. Expenditures

Dîng our review of expenditures, we noted the following areas wherethe Water Division could meJce improvements:

A. The Water Division subsidized the Department of Public Utilities by^ying $140,449 of the department's expenses from the WaterDivision s Enterprise Fund. The expenses paid were as follows:

1) The Water Division paid $82,500 for a study to determine thefeasibility of consolidating D^sartment of Public Utilities andWater Division offices currently at Carr Lane with WaterDivision offices located on Kingshighway. Although the studybenefited both the department and division, the Water Divisionpaid the total cost. The dâartment should have paid somepercentage of costs (estimated at 50 percent for illustrativepurposes above).

2) Costs for disposal of four PCB-contaminated transformersbelonging to the department, $5,797.

3) Payroll costs for five dârtment employees, $93,402,

Water rates ê set at a level sufficient to cover the operatingcosts of the Water Division. When the Water Division pays costschargeable to other city agencies, the division inappropriatelyincreases the costs to be covered by water customers' revenues,thereby increasing the amounts customers must pay for water usedThe Water Division should consult with the Board of Estimate andAf^rtionment (board) regarding the possibility of obtainingreimbursement from the city's General Revenue Fund fordepytmental exi»nses paid from the Water Division's EnterpriseFund. The division should cease paying expenses properlychargeable to the Department of Public Utilities.

B. The Water Division intentionally circumvented the Division ofSupply s purchasing proceckires amid the a^x'opriation process. Bidswere not solicited prior to purchasing water meters from a StLouis corporation which is not normally in the business of sellingwater meters. The division paid for the meters purchased byreducing the corporation's subsequent water billings. The watermeters were installed at the same company.

By not recces ting and evaluating bids from vendors for the meterspurchased, the division has no assurance they paid the lowest andbest price.

By racing the corporation's water billings to pay for the meters,the division circumvented the appropriation process, and rflnaerj thefinancial records to inaccurately report revenues and expenses.

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C. The division did not adecpjiately evaluate the cost of financing whenlease^xlrchasing a copy machine costing $5,136. Total interest paidwas $2,002 over a three-year period. The resulting 22.8 percentcost of financing aizpeared excessive. The division should evaluatethe cost of financing prior to making a recommendation to theDivision of Supply regarding the acceptance of a particular vendoror contract.

WE RECOMMEND the Water Division;

A. Request reimbursement from the city's General Revenue Fund fordepartmental expenditures paid from' the division's Enterprise Fund.The division should also cease paying expenses for the operation ofother city agencies.

B. Comply with the Division of Supply's bidding procedures and makeexpenditures only through the appropriation process.

0. Evaluate the cost of financing prior to making a recommendation tothe Division of Supply regarding the acceptance of a particularvendor or contract.

AUDITEE'S RESPONSE

A. The division will discuss with the administration the issue of priorcharges pertaining to the feasibility study and the disposal of thePCB-contaminated transformers. Through reorganization in the fiscal year1989 budget, the payroll costs associated with the five departmentemployees were reallocated to the Department of Public Utilities.

B. The company involved was in a water conservation program and requesteda consolidation of the seventy meters involved. Since the division didnot have a sufficient number of meters on hand and no funds with whichto purchase the meters, it was agreed that the compsmy would purchasethe meters written to the division's specifications. The meters requiredand purchased were only available from a single supplier and as a result,there was no material difference In cost from that which the SupplyDivision could have obtained. Henceforth, the Water Division will complywith Supply Division procedures and the appropriation process.

C. Agree with recommendation. In the ftiture, the division will evaluatefinancing costs prior to making a recommendation to the Supply Division.

2. Customer Water BiHinas

The Water Division bills customers for water service based on twodifferent methods. Most residential customers are billed a flat amount atthe beginning of each quarter based on the number of rooms in theirresidence. Commercial customers and large usage residential customersare billed quarterly based on meter readings of water used. During ourreview of customer water billings and the related collections, we notedthe following areas where the division could make improvements:

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A. The division did not verify residentiai additions with the BuiidingDivision of the Department of Pubiic Safety. As a result, iffiat-rate customers added rooms to their residences and did notreport^ the additions to the Water Division, the division couldunderbill the customers for water used. Metered customers mustthen pay for the shortfall in fiat—rate billings through higher meteredwater rates.

By utilizing additional data available from the Buiiding Division ofthe Dîartment of Pubiic Safety, the Water Division could helpensure its base data for fiat-rate billings is timely updated.

B. There was no written approval for cancellation of delinquent waterbills. Consequently, the division had little assurance that allcanceled water billings, totaling $1,201,957 during the audit period,had been canceled for appropriate reasons. To provide assurancethat ail deiincîent water billings are canceled for ai^ropriatereasons, all delincyient water bill cancellations should be in writingwith documented reasons for the cancellations.

C. The division waived fees for turning on water service. The CityCode does not allow the division to waive fees for turning onwater service. To comply with the City Code and cover the costof services provided, the Water Division should charge fees for ailservices, including turning on water service.

WE RECOMMEND the Water Division:

A. Consult the Buiidi^ Division of the Dî^tment of Pubiic Safety todetermine residentiai additions and adjust billing data accordingly.

B. Document in writing the reasons for cancellation of delinquent waterbills.

C. Charge fees for turning on water service.

AUDITEE'S RESPONSE

A. The division currently monitors residential additions through two sources,1) the daily record, and 2) thraigh a monthly report from the BuildingDivision. Also, the division is currently studying the possibility of anew rate structure which would eliminate the need for this type ofinformation. The new structure would include a readiness—to—serve charge,a dwelling unit charge, aiKl a building square footage charge. This'information is readily available from and updated by the City Assessor'soffice.

B. A procedire has be^n implemented that requires a "canceled bill" form tobe completed and signed by the Customer Service Supervisor and approvedby the Water Assessment Manager, it should be noted that the $1,201,957not only includes delinquent bills but also billing errors.

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C. The vast majority of fees waived are caused by timing confiicts. ifservice is shut off and the biii is fwnd to have come in the maii thesame day, the fee is waived in the interest of fairness to the customer,the division wiil evaiuate the possibility of seeking a revision in the codeto give the Water Commissioner some discretion in this situation.

3. Accounting Controls

During our review of accountir^ controls and procedures, we noted thefollowing areas where improvement could be made:

A. The division had not updated their internal accounting manual since1975. Division personnel said due to the freciuency of changes,there had not been enough time to keep the meinuai updated. As aresult, the division had limited assurance that accounting functionswere being hauidied in a consistent and appropriate manner. Becausenumerous procedu-ai changes have taken place, keying the manualupdated would assure its usefulness as a reference source for dailyaccounting operations. An updated manual could also heip newemployees learn their assigned duties in an efficient and timelymanner. The division should update the internal accounting manualon a timely basis.

B. There was an inadequate segregation of duties related tomiscellaneous billing and advanced deposit receipts. For each ofthese areas, the same person handled receipts, maintained theaccounting records, and reconciled monies deposited to the amountsrecorded as deposited by the Comptroller. Allowing the sameperson to handle ail phases of the cash collection process increasesthe risk of loss or theft of monies received. The division shouldsegr^ate the cash handling functions between two or moreindividuals to obtain additional assurance that receipts are properlyhandled.

0. The division did not establish an immediate record of moniesreceived by maii or at city hail for miscellaneous revenue-producingareas. As a result, it was not possible to determine whether ailmonies initially received were deposited. By immediately making arecord of all monies received upon initial receipt and reconciling thatrecord to monies subsec^entiy d^sosited, the division could obtainadditional assurance that all monies received were deposited. Thedivision should establish an immediate record of ail monies receivedand reconcile that record to monies deposited.

D. The division deposited monies received weekly rather than daily asrequired by Article XV, Section 24, of the City Charter. By onlydepositing weekly, the division increased the risk of loss or theftof monies received. To reduce the risk of loss or theft of monies,the division should comply with the City Charter by depositing allreceipts daily.

E. There was no assurance monies were received and deposited for ailta|:ping and wrecking permits issued. The division manually

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record^ ^rmit numbers on the permits rather than usingprenumtered permit forms. By issuing permits that are notprenumbered, monies received couid be misappropriated and notdetected. The division shouid issue prenumbered tapping andwrecking permits, account for the numericai seciuence of theTOCuments, and reconciie documents issued to monies deposited.This wouid provide assurance that appropriate fees were coliectedand ali receipts were deposited.

F. There was no reconciiiation performed between water biliing receiptsand monies deposited. As a resuit, the division had iimitedassurance monies received were being deposited intact. Ourreronciiiation of distributions to the Water Division per theCoilTOtor of Revei^'s annuai settiement materiaiiy agreed toironies d^sited into the Waterworks Revenue Fund per theComptroiler's records. However, to ensure ail monies received aresubsec^ntiy deposited, the division shouid reconcile monies initiaiiyreceived per the returned water billing stubs to monies subsequentlydeposited per the Comptroller. '

WE RECOMMEND the Water Division;

A. Update the accounting manual on a timely basis.

B. Segregate the functions of receiving monies, maintaining accountingrecords, and reconciling monies received to amounts deposited.

C. Establish an immediate record of ail monies received and reconcilethat record to monies deposited.

D. ^mpiy with Article XV, Section 24, of the City Charter bydepositing ail monies received daily.

E. Issue prenumbered tapping and wrecking permits, account for theruimencai secjience of the documents, and reconciie permits issuedto monies d^osited.

F. Reconciie water billing receipts per the returned biliing stubs tonronies subsec^ientiy deposited per the Comptroller's records.

AUDITEE'S RESPONSE

A. Accounting manual is now current. The update was completed in fiscalyear 1989.

B. As of March 1989, the functions of receiving monies, maintainingaccounting records, and reconciling monies received to amounts depositedhave been segregated.

C. Ali checks received are immediately restrictively endorsed. Additionally,prenumbered permits help tighten this control. The division is institutinga procedure to establish an immediate record of monies received byaccepting ali cash only through the cash window at the Kingshlghwayoffice. These records will then be reconciled to funds deposited.

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D. The division will comply with the City Charter by implementing dailydeposits.

E. the use of prenumbered tapping and wrecking permits and theirreconciliation to d^sits was implemented in fiscal year 1989.

F. The reconciliation of water billing receipts to deposits was implemented infiscal yesu" 1989.

4. Data Processing Controls

During our review of the data processing system, we noted the followingcontrols the division should ensure are in place:

A. Customer service clerks had unlimited access to all customeraccount screens. This access allowed the clerks to changecustomer account information without the system providing a reportdocumenting the changes made. As a result, clerks could havedeleted or reduced water billings without detection. The divisionshould limit access to customer account screens and provide andreconcile documentation of account chau^es made.

B. The computer system provided no documentation of master filechanges. Therefore, the division had no method of verifying thecorrectness of master file changes. Documentation and review ofmaster file changes is essential because incorrect master filechanges could cause billings to be incorrect. The division shouldobtain doaimentation of master file changes and review thepropriety and accuracy of the changes.

C. Access to the data processing hardware area was not limited todata processing employees. At least four non-Electronic DataProcessing (EDP) personnel had access to the computer area. Byfailing to restrict access to the computer area, the division facesan increased probability the integrity of the system and its controlfeatures could be compromised. The division should restrict accessto the computer area to EDP personnel.

D. One password was used by all employees to gain access to thesystem. As a result, the password did not effectively limit accessto the system. To ensure access to the computer system islimited and controiled, the Water Division should assign a differentconfidential password to each employee needing access to thecomputer system and periodically change all passwords.

E. The division did not have written procedures for utilizing backupcomputer facilities. Because the procedures were not written, thedivision had only limited assurance backup facilities would be timelyand properly us^ in the event an emergency occurred. The divisionshould prepare written procedures for the use of backup facilities.

F. There were no written procedures for testing of system changes.As a result, the division had limited assurance system changes

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were being properly tested before the changes were put on-line. Ifchanges were not in'operly tested prior to being added to thesystem, there was an increased risk of the changes causingprocessing errors or irregularities. Because the major computermnction is generating water bills sent to customers, it isimperative system changes be adequately tested and that testing bedocumented. Written proceckires could give the division increasedassurance that system changes were properly handled anddocumented.


A. Limit access to customer account screens, and provide andreconcile documentation of chsuiges made.

B. Obtain documentation of master file changes and review theaccuracy and propriety of changes made.

C. Restrict access to the computer hardware area to EDP personnel.

D. Use unicfie passwords for all personnel requiring access tocomputer screens, and periodically change passwords.

written procedires for the use of computer backupiSLCIIIXlQS*

F. .Pr^are written procedires for testing of system changes, includingthe rec^iirement for documentation of the testing.

AUDITEE'S RESPONSE

A. With the installation of the new computer system in March 1989, thisrecommendation has been implemented on that system. Only certainemployees are allowed access to certain screens. Additionally, reportsare generated on all activities to reconcile the changes made.

B. In March 1989, with the installation of the new computer system thisrecommendation was implemented on that system. Master file changes aredocumented and reviewed.

Security measures will be more strictly enforced by limiting access onlyto authorized individuals and by changing security codes.

D. Unique passwords were instituted in March 1989 with the installation ofthe new computer system.

E. Written procedires will be prepared for the used of computer backupfacilities.

F. Written procedires will be prepared for testing system changes.

C.

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5. Miscellaneous Billing Controls

The Water Division issues miscellaneous billings and collects forconstruction deposits, dig billings, property damages, cast Ironconnections, tap destroys, fire connectors, euid keys and reducers. Duringour review of miscellaneous billings and the related collections, we notedthe following areas where improvements could be made:

A. Collection procedures for miscellaneous receivables were notadequate. At March 23, 1988, $246,144 of $1,327,301 bilied duringthe year ended March 31, 1987, or 18.5 percent, had not beencollected or determined to be uncollectable. These amounts do notinclude any amounts related to billings prior to April 1, 1988, orafter March 31, 1987.

The excessive uncollected balance occurred because (1) the divisiondid not know or monitor the outstanding receivable balance and (2)miscellaneous billings were not prepared and mailed for an averageof 7 1/2 months following completion of the related work.Consec^ently, collection was more difficult and, as a result, thedivision may have lost substantial revenues.

The policy for delinquent billings was to send second notices whenit beceune obvious the billings were delinquent. The large amountsuTd percentage of delinquent billings one year later indicates thepolicy was either not followed or was not effective.

The division should maintain a current receivable balance.Miscellaneous ch2U'ges should be billed to customers as soon aspossible following the completion of the related work. Delinquentbillings should be pursued in a timely and appropriate, manner toenhance the chances of coilection. If the account is determined tobe uncollectable, it should be removed from the receivable records.

B. The same person prepared invoices, handled billing discrepancies, andprocessed subsequent cash collections for miscellaneousreceivables. This inadequate segregation of duties could allow theloss or theft of monies received. To provide additional assursincethat all monies are properly collected and deposited, the divisionshould segregate the functions of preparing Invoices, handling billingdiscrepancies, and processing subsequent collections between two ormore persons.

C. The division did not reconcile monies collected and deposited tocollections posted to the receivable ledger. As a result, thedivision had limited assurance the receivable ledger reflected theactual outstanding receivable balance. To ensure the receivableledger reflects only receivables actually outstanding, the divisionshould reconcile monies collected and deposited to collectionsposted to the receivable ledger.

D. The division did not document periodic reviews of the adequacy ofthe 45 percent overhead rate charged to work orders to coverstoreroom operating costs. By documenting the reviews, the

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division couid estabiish ^d project trends to determine any requiredrate adjustments on a timely basis. The division should documentperiodic reviews ̂ of the overhead rate and project inventory costtrends to determine necessary rate adjustments on a timely basis.


A. Maintain an up-to-date receivable balance, bill customers as soon as^ssibie after completion of the related work, follow up ondelinquent accounts in a timely manner, and take appropriate actionsto declare delinquent amounts uncollectabie.

B. Segregate the functions of preparing invoices, handling billingdiscrepancies, and processing subsequent cash collections betweentwo or more persons.

C. Reconcile monies collected and deposited to collections posted tothe miscellaneous receivable ledger.

D. Do(^ent periodic reviews of the 45 percent overhead rate andproject inventory cost trends to determine necessary rateadjustments on a timely basis.

AUDITEE'S RESPONSE

A. Conation proced^es now call for write off after six months. The timelag in preparing bills has been addressed and billing Is up-to-date. Secondnotices are now routinely issued after thirty days.

B. In March 1989 the functions of preparing Invoices, handling billingdiscrepancies, and processing subsequent cash collections were segregated.

currently being developed. Moniescollected will then be reconciled to collections posted to themisceliauieous receivable ledger.

D. Journal entry eighty, which documents overhead costs, is used tocalculate the actual overhead rate on an annual basis and is reviewed bythe Accounting Manager to determine any necessary rate adjustment.

6- Pettv Cash Controls

The Water Division maintained petty cash funds at the Kingshighwayoffice Howard Bend, Chain of Rocks, and Carr Lane. The funds wereused to make change for customers and pay for small purchases. Ourreview of the petty cash funds revealed the following improvements thatneed to be made:

A. The Q^tomer Services Section at the Kingshighway office had anexcessive petty cash fund balance for which no accounting recordswere maintained. The petty cash balance exceeding $1,100 was usedfor the^ stated purposes of making change for customers payingwater bills and paying for package deliveries and certified mailings.

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The fund increased from its original balance to $1,1(30 becausemonies received from the sale of postage stamps to employeeswere placed in the petty cash fund. The CXistomer Services Sectionpurchased the postage stamps from ai^ropriations to the division tomaii muitimeter water biliings to customers, because the divisionhad no postage machine. Stamps not needed to maii the billingswere sold to employees. Monies received from the stamp saleswere put into the petty cash fund.

Because no accounting records were maintained, it was impossibleto determine the nature and purpose of ail additions to ordisbursements frotn the petty cash ftind. As a result, loss, theft,or misuse of monies from, the fund was possible, but could not bedetermined.

To establish accountability over receipts to and disbursements fromthe customer services petty cash fund the division should maintaina ledger showing ail receipts and disbursements. The balancerecfiired for necessary fund disbursements should be determined.Ail excess fund monies should then be remitted to the CityTreasurer for deposit into the Waterworks Revenue Fund.

The division should also ceaseselling postage stamps. We foundno City Charter or Code sections allowing the division to sellpostage stamps.

B.I. The Operating Section's petty cash records were not up-to-date.Reimbursement checks were not cashed and placed in the fund forup to two months following receipt of the checks. Noreconciliations of the records to the monies on hand had beenperformed. As a result, it was impossible to determine thepropriety of all fund transactions or whether all monies wereaccounted for. Accounting records should be kept up-to-date and beperiodically reconciled to monies on hamd to provide accountabilityfor the monies. Reimbursements should be requested only whenneeded to replenish the fund and be recorded and deposited into theliuid immediately upon receipt.

2. The Operating Section's petty cash monies were not kept in asecure location. During the day, the location was easily accessibleto employees other than the fund custodian. To ensure petty cashmonies are properly safeguarded, the monies should be maintained ina location with access limited to authorized persons.

C. The Accounting Section reduced the size of its petty cash fund bymaking disbursements without requesting reimbursement of theamounts disbursed. Consequently, although the monetary difference

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apâears immaterial, amounts expended against the division'sappropriations do not reflect actual acpendltures for the division'soperations. At December 11, 1987, the division had unreimbursedexpenditures totaling $887.

By failing to submit reimbursement requests, the Accounting Sectioncircumvented the appropriation process and reduced the scrutinyover the unreimbursed disbursements. As a result, there was anincreased risk of improper or inafXJropriate disbursements beingm^ without detection. Employees could state the balance wasreckiced and misappropriate the monies.

To redice the size of petty cash funds, the division should requestreimbursement for all monies disbursed and then transmit reductionfounts directly to the City Treasurer for deposit into theWaterworks Revei^ Fund. This procedure would allow all moniesdisburse for division operations to be properly scrutinized andrecorded against the division's approjx'iations.


A. Rîre the ̂ tomer Services Section to maintain a ledger detailinq^tty cash ftind receipts and disbursements. The balance requiredfor necessary fund disbursements should be determined. All excess^ ̂ remitted to the City Treasurer for depositinto the Waterworks Revenue Fund. The division should also ceaseselling postage stamps to employees.

B.I. Require the Operating Section to maintain up-to-date accountinqrecords and iMriodically reconcile the records to monies on handReimb^sements should be recjiested only when needed and berecorded and deposited into the fdnd immediately upon receipt.

2. Require the Operating Section to keep petty cash monies in alocation with access limited to authorized persons.

C. Redice the size of petty cash funds by transmitting the reductionfounts to the City Treasurer for deposit into the WaterworksRevenue Fund.

AUDITEE'S RESPQNSg

A. ^stomer Service Section petty cash has been s^sarated into five cashdrawers iêd for making change by bonded employees. The remainingpetty cash is controlled through a ledger detailing disbursements andreimbursements. A postage meter has been installed.

B.I. Implemented. The Operating Section now maintains an up-to-date pettycash system with monies periodicaiiy reconciled to records and timelyreimbursement requests and fund d^sits.

2. Implemented. The Operating Section's petty cash is stored in a securelocation with access only to authorized persons.

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C. This fund was eliminated by the purchase of postage stamps for thedivision, the sale of which to employees was the source of the funds.

7. Payroll PrrwvtinBwa

Our review of the Water Division's payroll procedures revealed thefollowing areas where improvements are needed:

A. The data processing employee working nights was paid for time notworked. The indivicbal was principally responsible for running thedivision's prociu:tion reports and performing other miscellaneousdities. if the production reports and other assigned duties tookless than 8 hours to run on any given night, the employee was paidfor 8 hours. If the individual's duties took longer than 8 hours, thedivision paid overtime hours to the employee.

Because the above individual was |»iid for services not performed,the above method of calculating wages is a violation of Article Vi,Section 23, of the Missouri Constitution which prohibits grantingpublic monies to individuals. The division should pay employeesbased on actual time worked.

B. The division's work attendance records were maintained on anexception basis for the Administration and Finance, Design andConstruction, and Construction and Maintenance Sections. Thepayroll clerks for these sections recorded time as worked, unlessdocumentation of leave taken was submitted by employees, if anemployee failed to submit documentation for leave taken, workattendance records would be incorrectly recorded.

The Water Division should use attendance records documentingactual time worked as well as leave time taken. These attendancerecords could provide additional assurance ail leave taken iscorrectly documented by providing a cross check against leave slipssubmitt^.

C. The division's payroll functions were rrot segregated. The ssmneindividual maintained the payroll records and received and distributedpayroll checks. Allowing a person to both maintain the records andhandle the payroll checks increases the risk of theft. To obtainadditional assurance payroll functions are properly handled, thedivision should segregate the functions of maintaining payrollrecords, and receiving and distributing checks.


A. Comply with Article Vi, Section 23, of the Missouri Constitution bypaying employees only for time actually worked.

B. Maintain attendance records documenting both time worked and timetaken as leave by employees.

C. Segregate the functions of maintaining payroll records, eind receivingand distributing checks.

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AUDITEE'S RESPQMSE

A. The division is now in compliance with the Missouri Constitution as itpertains to paying employees for actual time worked.

B. The division is in the process of complying with the recommendation todocument both time worked and time taken by employees.

C. The division's internal procedures of review, pickup, and distribution ofpayroll checks minimize any risk of theft. The division will segregate thefunctions of maintaining payroll records and receiving and distributingchecks.

8- Service Line Maintenance Fees Reports

Semiannual resorts of service line maintenance fee program receipts anddisbursements made to the Board of Estimate and Apportionment did notagree to the division's records. Our reconciliation of the November 301987, report to division records disclosed the following differences:

A. The beginning account balance at June 1, 1987, according to divisionrecords was $8,529 greater than the beginning fund balance shown onthe report to the board.

B. Expenditure amounts per division records for the six month periodended November 30 were $1,557 less than the amounts reported tothe Board.

C. These differences resulted in the ending account balance atNovember 30, 1987, being $10,086 larger per division records themthe balance reported to the board.

The semiannual reports to the board should agree to division records.The division should determine the reasons for previous variances andensure future reports agree to the records.

—B.^POMMEND the ̂ Water Division determine reasons for previousvariances between maintenance fee amounts reported to the board andamounts per division records and ensure sunounts shown on future reportsagree to division records.

AUDITEE'S RESPONSE

Journal entry adjustments were not picked up on the November 30, 1987,semiannual report to the Board of Estimate and ARDortionment. This lapse inprocedures has been corrected. Ail adjustments will now be monitored by anaccountant in the division.

9- Constructfon Dec»sits

Construction deposits are required from customers before the WaterDivision will perform requested maintenance services. The deposits

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recely^ are individually recorded In the division's advanced depositsubsidiary records and Enterprise Fund records before being deposited intoa city Trust and Agency Fund for the division's general d^sits. Afterthe requested services are performed, the deposit amount is ai^liedagainst the actual construction cost by transferring the deposit from theTrust and Agency Fund to the Waterworks Revenue Fund. Excessdeposits are returned to the customer. If the deposit is less than theactual cost, the difference is billed to the customer.

A. The division's subsidiary deposit records were not reconciledperiodically to the balance recorded in the Comptroller's records.As a result, there was no assurance the division's subsidiaryrecords or the Comptroller's records were correct. Reconciliationof subsidiary records to the Comptroller's summary records Isnecessary to provide assurance both records agree. The divisionshould periodically reconcile the subsidiary advanced deposit recordsto advanced deposits per the Comptroller.

B. The Water Division does not receive interest earned on advanceconstruction deposits.

As noted above, construction advances are initially deposited intothe city's Trust and Agency Fund. Interest accruing on the moniesin the Trust and Agency Fund is used by the city to pay the city'sdebt service payments. No portion of the interest earned on theadvances either accrues to the Water Division or is used to paydebt service payments on the Water Division general obligationbonds.

Because the Water Division is a self-supporting city enterprise,interest accruing on Water Division monies deposited Into the city'sTrust and Agency Fund should accrue to the division and should betransferred to the Waterworks Revenue Fund. If the interesttransfer cannot be made, the Water Division should depositconstruction advances into the Waterworks Revenue Fund.


A. Periodically reconcile subsidiary advanced deposit records toadvemced deposits per the Comptroller.

B, Request transfer of interest accruing on construction advances fromthe city's Trust and Agency Fund to the Waterworks Revenue Fundor deposit construction advances into the Waterworks RevenueFund.

AUDITEE'S RESPONSE

A. This procedure will soon be implemented and the division will thenreconcile subsidiary advanced deposit records to advanced deposits perthe Comptroller.

B. Agree. The division will request that interest due the division betransferred to the Waterworks Revenue Fund.

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10. Fuel Usage Controis

No vehicle fuel usage logs were maintained at Chain of Rocks or HowardBend. Consequently, the division was unable to evaluate vehicle fuelmileages or determine that fuel was being dispensed solely for citypurposes. '

The Water Division stores gasoline and diesel fuel at the Chain of Rocksplant and Howard Bend plant. Fuel at Chain of Rocks and Howard Bend isdispensed by Equipment Services Division and Water Division employeesrespectively.

The proper and timely evaluation of fuel mileages can provide an earlyindication of needed vehicle maintenance. Periodic review andreconciliation of iuel log data to fuel purchases and inventories providesadditional assurance fuel was used for city purposes. The division shouldmaintain suid use fuel logs for control purposes.

WE REQPMMEND the Water Division maintain and use fuel logs at Chainof Rocks and Howard Bend.

AUDITEE'S RESPONRF

The division will study the benefits and costs of fuel log system at Chain ofRocks ^d Howard Bend including contacting Equipment Services Division on theproposed electronic dispensing/recording system.

11. SharecroD Agreement

The division leased approximately forty-five acres of land at Howard Bendto an indivic^l for sharecrop farming. The contractor was required topay the division one-third of all receipts from the sale of crops raised onthe land. The division was to fund one-third of all trucking and dryingcosts and the total cost of chemicals for Johnson Grass control.Anrounts necessary to fund the Water Division's portion of expenses werededucted from receipts by the contractor. The difference was submittedto the Water Division.

The division could not verify the adequacy of payments received from thecontractor because the contractor did not submit documentation from grainelevators of the amount received per bushel sold. In addition, thecontractor did not submit invoices to the division detailing the cost ofherbicides purchased. As a result, the division could not be assured ofreceiving the correct revenues according to the contract. To determinethe correct amounts are received, the Water Division should require thecontractor to submit adequate documentation verifying ail receipts andassociated costs.

WE—recommend the Water Division require the contractor to submitadequate documentation verifying all receipts and associated costs.

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AUDITEE'S RESPONSE

Elevator weight tickets are routinely required detailing bushels and price perbushel. Prior to this type of agreement the Water Division received an annualrent of $750. The division now receives em average of $4,500 per year. As anadditional check, average yields per acre will also be requested from the stateof Missouri.

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APPENDIGES

Appendix A-1


CITY OF ST. LOUIS, MISSOURISCHEDULE OF REVENUESFOURTEEN MONTHS ENDED JUNE 30, 1988

(UNAUDITED)

WATER REVENUE FUND

Charges $ 1,042,162Turn-on fees 58,609Wrecking fees 15,640Tapping charges 43,195Interest 657,891Rent 7,276Collector of Revenue excess fees 672,641Fire protection fees 73,380Keys and reducers 70,057Miscellaneous 21,407Sales of water 31,43o!840Dishonored checks (856),

Total Water Revenue Fund $ 34,092,242

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Appendix A-2

DEPARTMENT OF PUBLIC UTILITIESWATER DIVISIONCITY OF ST. LOUIS, MISSOURISCHEDULE OF REVENUESYEAR ENDED APRIL 30, 1987

(UNAUDITED)

WATER REVENUE FUNDService line maintenance fees $ 757 550Charges OSsiasoTurn-on feesWrecking fees g'.gg

37:400Interest g,.Rent 7 747Webster Groves sales fees 261*649Collector of Revenue excess fees rri'ia?Fire protection fees 71'QnaKeys and reducers ci'i;?')Miscellaneous p'rifSales of water 23,7821993

Total Water Revenue Fund 26,684,869

TRUST AND AGENCY FUNDSRefundable deposits 290 704

Total All Funds j 26,975,573

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Appendix A-3


CITY OF ST. LOUIS, MISSOURISCHEDULE OF ESTIMATED AND ACTUAL REVENUESFOURTEEN MONTHS ENDED JUNE 30, 1988

(UNAUDITED)

- WATER DIVISION FUND

WATER REVENUE FUNDTurn-on fees

Interest

Rent

Fire protection feesKey and reducersMiscellaneous

Sales of water:

Metered and flat rateWholesale

Total

Estimated

52,500700,000

7,00081,66758,333

2,133,834

30,566,667624,166

Actual

Actual

Over (Under)Estimated

58,609657,8917,27673,38070,057

1,794,189

30,789,123641,717

6,109(42,109)

276

(8,287)11,724

(339,645)

222,45617,551

$ 34,224,167 34,092,242 (131,925)

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Appendix A-4

DEPARTMENT OF PUBLIC UTILITIESWATER DIVISIONCITY OF ST. LOUIS, MISSOURISCHEDULE OF ESTIMATED AND ACTUAL REVENUESYEAR ENDED APRIL 30, 1987

(UNAUDITED)

- WATER DIVISION FUND

Revenue Type

Service line maintenance feesChargesTurn-on feesWrecking feesTapping chargesInterestRent

Webster Groves sales feesCollector of Revenue excessfees

Fire protection feesKey and reducersMiscellaneousSales of water

Total

Estimated Actual

$ 844,000 767,560700,000 638,39035,000 45,6457,000 9,49220,000 37,400725,000 441,0115,500 7,747

545,000 261,649

458,000 551,14275,000 71,90460,000 61,5722,000 8,364

25,036,000 23,782,993

$ 28,512,500 26,684,869

Actual

Over (Under)Estimated

76,44061,610

(10,645)(2,492)(17,400)283,989(2,247)283,351

(93,142)3,096

(1,572)(6,364)

1,253,007

1.827,631

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Appendix B-1


CITY OF ST. LOUIS, MISSOURISCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES -

WATER DIVISION FUNDFOURTEEN MONTHS ENDED JUNE 30, 1988

(UNAUDITED)

LapsedAppropriation Expenditures Balance

PERSONAL SERVICE

Salaries $Fringe benefitsWorkers' compensation

Total Personal Service

EXPENSE AND EQUIPMENTOffice and operating suppliesConstruction and maintenance suppliesOperating expensesContractual services

Miscellaneous and special purposeexpenses

Equipment purchase and repair

i

Total Expense and Equipment

Total Water Division Fund

11,104,3681,599,659279,962

10,981,5521,481,525259,200

122,816118,13420,762

12,983,989 12,722,277 261,712

94,4403,875,2397,014,332799,500

77,0473,532,7895,459,936542,814

17,393342,450

1,554,396256,686

5,739,2695,189,652

6,491,8753,218,845

(752,606)1,970,807

22,712,432 19,323,306 3.389,126

35,696,421 32,045,583 3,650,838

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Appendix B-2

DEPARTMENT OF PUBLIC UTILITIESWATER DIVISIONCITY OF ST. LOUIS, MISSOURISCHEDULE OF APPROPRIATIONS, EXPENDITURES, AND LAPSED BALANCES

WATER DIVISION FUNDYEAR ENDED APRIL 30, 1987

(UNAUDITED)

LapsedAppropriation Expenditures Balance

PERSONAL SERVICESalaries

Fringe benefitsWorkers* compensation


EXPENSE AND EQUIPMENTOffice and operating suppliesConstruction and maintenance suppliesOperating expensesContractual servicesMiscellaneous and special purposeexpenses

Equipment purchase and repair


Total Water Division Fund

$ 8,449,623 8,384,550 65,0731,637,963 1,602,907 35,056262,000 211,032 50,968

10,349,586 10,198,489 151,097

2,471,8501,196,0004,356,800497,000

2,489,3671,148,7854,121,609412,218

(17.517)47,215235,19184,782

7,720,7302,428,090

5,000,0441,883,406

2,720,686544,684

18,670,470 15,055,429 3,615,041

i 29,020,056 25,253,918 3,766,138

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^pendix C

rcPARTMENT OF PUBLIC UTILITIESWATER DIVISIONCITY OF ST. LOUIS. MISSOURICOWARATIVE SOEDULE OF WATER DIVISION FW® EXPENDITUIES

(UNAUDITED)

Ysar Ended Aprtl 30.

PERSONAL SERVICESalaries:

Regular employeesTemporary employeesPer performance

Employer:Social security coverageMedical insuranceRetirement contributlcn

TuitionLife insurance costsWorkers' compensation:CompensationCompensation settlements

Overtime


EXPENSE AND EQUIPMENTOffice suppliesMotor vehicle suppliesLoundry and cleaning suppliesMedical, surgical, and laboratorysuppiies

Household suppliesSmall toots and implementsWearing apparelAgricultural and botanical suppliesWater treatment suppliesPainting suppliesGasoline suppliesLight bulbs and lampsDrugs and medicinesBuilding equipment and maintenance

suppi iesMiscellaneous suppliesConstruction materials and building

hardware

Electrical materialsPlumbing, heating ventilation, and

air conditioningPainting materialsMotor vehicle materials and repair

partsMiscellaneous materialsOffice equipmentPrint, bind and reproduction equipmentLaundry and cleaning equipmentMedical, surgical, and laboratoryequipment

Household equipmentLight, heat, power, ventilation.and water equipment

Garage and shop equipmentConstruction equipmentAgricultural and boiancial equipmentCommunication and broadcostlng

equipmentMiscellaneous equipment

uuno ow,

1988* 1987 1986 1985 1984

$ 10,468.90221.9122,960

8,097.9222,342-0-

7.766.621-0--0-

7.457,409-0—

-0-

7,850.605-0-—0—

799,668564,670

-0-

41.18975,998

598,225474,851445,15325.62659.052

566,337382,242443,339

1,94649.249

536,615360,900899,437

—0—41.182

551.794456,314770,002

1,73317,341

144.890114.310487.758

141.84269,190284,286

103,894—0—

241,958

88.787—0—

203.940

-0--0-

323.696

12.722,277 10.198.489 9,555,588 9,588,270 9.971,485

25,17312.87515.732

23,26710,34591,24916,3567.122

2.384.2022.63929.2747.1352.703

2,87886,089

450.32935.520

593.2299.894

7.864166,59710.3593.8331.545

79,3413,380

248.37050,46338.0447.145

3.60577,098

17.80513.10010.407

17,1545,57774.7375.4835.732

1.895.0393,0505,4515.2181.737

2.33655.723

268.54924.876

553.6117.708

9,72282.2738.517-O-

2,429

27,3321.600

291.72847,05076,9451,573

19,07519.331

16,58514.9379.089

13,4085,06743,0846.3925.556

1.858.5401.7509.0255.5721.151

2.26140.565

208,46528.072

399.1919.466

16,80654.758

-O—

-0--0-

79,123-0-

-O-

15,1149,8638,658

11.7505.37640,6016.4014.150

1.802.3463.49611.5894.519267

1.57240.397

224,870. 22.116

434.3799.102

10.351109.247

16.64612.9608.646

10.7035,88441.6026.3753.599

1.620.4722.8148.4613.039699

3.38832.824

213.28328.430

386.9387,072

16.832115.805

48.604 70.057

NOTE: For 1987. Appendix C does not include $1,337,013 of encumbrances and commitments at April 30,1987, that are included in total expenditures on Appendix B.

* Fourteen months ended June 30, 1988.

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Appendix C (Continued)

DEPARTWENT OF PUBLIC UTILITIESWATER DIVISIONCITY OF ST. LWIS, MISSOURICOW»ARATIVE SCHEOILE OF WATER DIVISION FUND EXPENDITUTCS

(UNAUDITED)

EXPENSE AM) EQUIPMENT (CONTINUED)Postage ^Telephone and other comnunloot IonsOffice servicesAl lowcnce personal o«med carsVehicle serviceRepairs to:

Building and structuresOffices and other operatingequipment

Rental of motor vehiclesEquipment rentalCleaning servicesLight and power servicesTravel expense - conventions andseminars

Local training programPrinting servicesParents to city for services renderedAuditsMlscelIcneous:Contractual servicesAudits

Equipment services by ESDCapital equipment by ESDPrior year encumbranceTaxesRents

Surety bond premiumsMlscelIcneous:ExpensesJudgments

Unforeseen repairs and ImprovementsReserve for:EquipmentCapital equipment

Special purpose:P3P4P7

0509

10

122021

2226

2729

30

3134

383940

41

4450 $

June 30,1988*

13.835185,76232,82023,45810,941

48,720

36,38465,31612,1463,568

3,678,415

14.8364,61073,504

1,072,255

542,81422,500

515,4781,334,9701,452,9041,642,961

96548

15,58420,197208,433

424,06638,362

189,979452,780

27,29936,41027,467

-0~12,739

-O-

11,766-0-

26,761-O-

1,25610,271

Year Ended April 30,

1987 1986 1985

8,216119,96851,92617,76415,319

17,535

22,12553,00519,9191,570

2,844,387

5,680—O—

15,655910,396

-0-

329,06628,000

513,941660,147

•"0—

1,459,32096

70

7,01111,457182,488

615323,441

15,03187,97715,027

329.998-0-

74,72844,551

-0-

5,7024,04426,8761,282

97,868100,00030,555

509

H)—79,251116,517

1984

12,543130,00611,60518,6789,239

16,790

23,36354,6388,7901,425

2,716,146

3,772-0-

48,589541,883

6,385

374,90525,000483,117

2,302,759111558

6,4736,045

221,377

32,300889

97,144-0-

98,55263,006159,287

-0--O-

10,660

98,26420,325

-0-

1,384

11,116136,9779,94118,0259,494

37,648

18,47145,40810,5461,610

2.461,376

2.912-0-

24,793864.852

190,38727,300

520,000

96

120

19,06035,993

41,051

87,79515,643

43,511

296,07017,474

5,767111,4937,43813,38815,361

8,731

16,49745,2948,9442,128

2.643,869

1,375-0-

17,858865,57226,000

187,789-0-

102,711

1,213,54996

3,300

7,028209,845

49,287-0—

220

8,7029,030

-0--0-—0--0-

51,377192,452

-0-—O"

589,06613,50813,301

NOTE: Include $1,337,013 of encumbrances and commitments at April 30,1987, that are Included In total expenditures on Appendix B.


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Appendix C (Continued)

DEPARTMENT W PUBLIC UTILITIESWATER DIVISIONCITY OF ST. LOUIS, MISSOWICC»4PARATIVE SCHEDULE OF WATER DIVISION FUND EXPENDITURES

(UNAUDITED)

EXPENSE AND EQUIPMENT (CONTINUED)InterestBond retirement


Total* Expenditures

Year Ended April 30,ouno

1988* 1987 1986 1985 1984

$ 1,149,4601,380,000

877,130625,000

768,675825,000

807,829785,000

845,090760,000

19,323,306 13,718,416 12,022,141 9,365.264 10,662,795

$ 32,045,583 23,916,905 21,577,727 18,953,534 20,634,280

not. Include $1,337,013 of encumbrances and commitments at April 30,1987, that are Included In total expenditures on Appendix B.


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