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1974 Audit /Financials Liquor Store
1 CITY OF MONTTCELLO Wri ht Count Minnesota MUNTCIPAL LIQUOR STORE TABLE OF CONTENTS Page Opinion. 1 Exhibit A Balance Sheet ~ B Comparative Operating Statement for Four Months Ended April 30, 1974 and 1973 3 M[MREt AMERICAN INfT1YUr! or c[RrNI[o [IIRlK ACCOUNTAMf GRUYS, ..IOMNSC]N, MQS1~'ORD ANL7 ASSC7CIAT~S CERTI FIEF P4IYLIC ACGQWNTANTH TEL'BPHONE eaz-+~ax 1 1 PLAZA PROFESSIONAL BUILDING 1111 HIGHWAY $S NOR'T'H BUFFALO. MINNESOTA l5S313 To the City Council City of Monticello Wright County, Minnesota In accordance with your request, we have examined the Balance Sheet of the Monticello Municipal Liquor Store as of ApriJ.. 30, 1974, and the related operating statement for four months then ended. Our examination 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 necessary in the circumstances. ' In our opinion, the accompanying Balance Sheet and the related operating statement present fairly the financial position o£ the Monticello Municipal Liquor Store at April 30, 1974, and the results of its operations for four months then ended, in ' conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. fl ~.>~ GRUYS, J HNSON, MOSF RD AND ASSOCIATES Certified Public Accountants May 17, 1974 J -1- 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Current Assets Petty cash Change fund Cash in bank Investments Merchandise inventory Total Current Ass~:ts Fixed Assets CITY OF MONTICELLO Wright County,. Minnesota MUNICIPAL LIQUOR STORE BALANCE SHEET April 30, 1974 ASSETS Exhibit A $ 26.37 2,005.26 21,992,22 68,670.01 59,860,73 ~~ $ 152,554.59 Cost Reserve Net Parking lot $ 4,289.38 $ 16.00 $ 4,273.38 Building and improvement. 53,340.65 15,682,32 37,658.33 Furniture, fixtures and equipment 39,170.86 26,960.56 12,210.30 Total Fixed Assets $_ 96._800.89 S 42,~i_58,88 Other Assets Prepaid insurance Deferred maintenance contracts cash registers Total Other Assets TOTAL ASSETS Current Liabilities Accounts payable Due general fund Accrued payroll taxes Accrued sales tax Total Current Liabilities LIABILITIES AND EQUITY Equa.~.Y Balance January 1, 1974 Net income for four months ended April 30, 1974 Less: Transfers out Total Equity TOTAL LIABILITIES AND EQUITY -2- 54,142.01 $ 3,245.00 1.53.60 3,39$.60 ~ 210,095.20 $ 88,20 791.42 2,158.00 1,346.56 ~' $ 4,3$4.18 $ 203,127.24 14,345®78 $ 217,473,02 1.1,762.00 205,711,_02 210 095.20 n H n r'1 c+'1 r• c~ r ~+" 1 Fq c0 O 7 u'1 ao 7' ,~ .n .t] a~ .n w M w c0 O O n ,--I .,~ r-I r-1 .--1 r-~1 lf'1 ~D r-i tf'1 f^^1 p F' a ,~ v ~ 7< U ro W cn r1 1•a n a o rn w+~ H 4~ .L7 N r- U'1 ~U CO d~ ~O O ~ tr1 ir'1 ir1 M ~p n n M cr1 O .D ~ H O r- ~t crt ~1 .-a cY1 ~ rn n a~ ~ m n ~ •Y-I ~D ~' rA N trl .--I .--1 0o r1 S-i a n M H ~r'i n N ~ d va ~ ,--~ r-1 N c~7 ~ o 'O O U a !a F"+ b C7 H t1N yr c/)- v} w N n a0 n u7 O u'~ O n v~ ~ ~ u~ n m n u-1 ,--i co +~ O ~ rn ~' c0 N ~ .O Q F'' .--1 n 7 M Q n Q ao N O ~O O N p~ rn~ N n n ~ ~ O 1~ ap r--I .O O ~' r-1 .b c•'1 }.., v~ M ,--i ~n •--a H n ~ .u a o ~ ~+ ~ n U c yr yr vi- 0 ~ I ~ I I O I I I O N r1 N c~ M a0 N v r-i ro .1.1 O O ~ w] a a a w ~ U •~ r-+ ~ H O a ~ +~ O O C,J tir+ ~"i a-1 H •F", C.7 b! .~ N C~ "~i w W C-~ 0.: ~i b H F+ ~ cn c~ xz O H ~ Ey C7' Q ~~ a w r-~ G4 ai d w w h-•1 ~ V H W [--~ ~ ~ W O U ..-i .-.+ ~ .n rn o o rn m ~ N y' O 6~ N ~ irl ~D N u'1 ~" N .7 ap c~'1 .p oD u-1 H H a0 ~o H H rn n .'}' N ~D N H M O ra c/]- v} vT n n M N u~ M c+'1 c3h ~U d~ ~n O ~ H O N ~ ~ M (/? 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CITY OF MONT'ICELLO Wri ht Count Minnesota MUNICIPAL LIQUOR STORE TABLE OF CONTENTS P_P_ a,~ e Opinion 1 Ex~ t A Balance Sheet 2 B Comparative Operating Statement for Four Months Ended August 31, 1974 and August 31, 1973 3 C Comparative Operating Statement for Eight Months Ended August 31, 1974 and August 31, 1973 4 Additional Information 5 Sch---edule 1• Comparative Operating Statement for the Four Months Ended August 31, 1974, Off Sale and On Sale 6 MtMy~ AMpieAw wsrrtun of edrvwu rl•/11C ACCOlA/rAMS GRUYS, JOHNSON, MQSF•ORD AND ASSOCIATES CCRTIMIED PU®LIC ACCOUNTANTS TELEL~MONE aex•t~as 1 PLAZA PROFESSIONAL BUILDING 1111 HIGHWAY 25 NOR7N 6UFF'ALO. MINNI=SOYA 515313 To the City Council City of Monticello Wright County, Minnesota In accordance with your request, we have examined the Balance Sheet of the Monticello Municipal Liquor Store as of August 31, 1974, and the related operating statement for four months then ended. Our examination 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 necessary in the circumstances. ' In our opinion, the accompanying Balance Sheet and the related operating statement present fairly the financial position of the Monticello Municipal Liquor Store at August 31, 1974, and the results of its operations for four months ' then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. 1 GRUYS, JO~NSDN, MOSF RD AND ASSDCIATES Certified Public Accountants September 11, 1974 -1- 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF MONTICELLO Exhibit A Wri ht Count Minnesota MUNICIPAL LIQUOR STORE BALANCE SHEET August 31, 1974 ASSETS Current Assets $ Petty cash 100.00 Change fund 2,000.00 Cash in bank 27,118.84 Investments 69,505.62 Refund due - distributors 100.00 Merchandise inventory 64 895.27 Total Current Assets $ 163,719.73 Fixed Assets Cost Parking lot $ 4,289.38 Building and improvement 53,550.69 Furniture, fixtures and equipment 39 170.86 Total Fixed Assets 97 010.93 Other Assets Prepaid insurance Deferred maintenance contracts - cash registers Total Other Assets TOTAL ASSETS Current Liabilities Accounts payable Due general fund Accrued payroll taxes Salaries payable Accrued sales tax Total Current Liabilities LTABILITIES AND E UTTY Equity Balance January 1, 1974 Net income for eight months ended August 31, 1914 Less: Transfers Out Total Equity TOTAL LIABILITIES AND EQUITY - z-~ Accumulated De reciation Net $ 32.00 $ 16,399.32 27,464.56 43 895.88 4,257.38 37,151.37 11,706.30 1,821.00 105.73 206.22 791.42 2,933.04 1,357.54 1.684.57 $ 203,127,24 3.5 423.48 $ 238,550.72 26.762.00 53,115.05 l 926.73 218 761.51 $ ,6,972.79 211 78$.72 S_ 218 X761.51_ ~ ~ NrnM COO~ON O N ~ ~~ h '""~ . ,~ .O O ~ M ,~ O~ QO .-1 , ~ 1~ N h O ~D C+"1 ~O h N ~ ~ ~ ~ •~ ~ .N V1 '-i N M N ~l ~D N ul M ~"~ •~-1 ~+ ~ ~ M V N W ~ ~ ~ .•-1 41 a G4 H r"'1 ~.U 00 n ^~ h CO N h CQ ~ N ~ ~ N .-^I r-1 ~ .7' r-I .--I .7' ~D N M N ~ " ~ .-a n Q~ r-1 ~--I N OD M W u"1 r-1 il 1 ~' tT ~ ~ ~ ~ M ~ O u't cJ~ M .-1 .t ' •~ w O M h M O N ICJ ~A .t •D CT ~D ~.e 1 1 OD ~ v ~ ~ O rl .--I '-I N ~ ~ b U' H an- Vr Vr Vr a/r - ~ W ' ' r~NMN M app 7Mr-I 7aOrnOaapC7a+aO'+°^+ r . 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O +~ O 'O v C7 7C v a. •«~ G •~ .~ P~ C v 0 •~ v ~ •~+ C v p v v v r:. .-.~ q ~~ a •.~ ~ u ro m v v ~tl •~•~+ ro o v U ~ ro ....~ ~-.~ ~ ~ m cd v ~ a cn o y, ~ •~+ v v v rn .-~ ro ~+ u y a ~ v .~+ ~ ctl ~ ~ G O ~ .~ 1-+ ev U ~, y, 5, !•+ ~-~+ +~ v G O .G v G •-+ +-~ F U ,~ •• O •rl v~ +.~ 41 v rq N A, 'O 1-i v 0 0 0 •rl v 0 CL H U H •wl 4J O W O U cn E-+ ~ v ~ ~+ N w v ,~ f~ ~ 1-+ ,~ H ~ rd U FO ~ 41 .G U F ~ ~--~ ~ v~ cd o0 by o o ~+ u ,•-~ v ~ ~ a. ca. ca. n. o. ~ ~+ ~ ~+ +~ u ~ ~ 7 v F+ co •~ +~ y ~ !.+ v a m G v E E E v •~ v m cA G ro •~ wa v ~,.~ cncn aawH~. 7 Hwwwwx~ ~ c~~ ~-.~ ~ ~ ~ ~ o O ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ v .•-i ro 4-1 O J-~ 0 U "C1 ro v ~-1 O C7' •,~ G .~ b v .d U G .,~ cd 3 U .~ 3 M n Q~ ..-I G H 1 K CtS H v H cd U) 1.J O v a .~ W O +~ N O v ~+ cd v ro v u O z ~ ~ .--1 a .d v U cp c0 r'1 •IJ n M cf1 C'~1 ~ C:7 r-1 N ~D ul l+'1 R~ c'r'1 N ul •D ~ ~f1 ~O ~ ~ p v v .~ U cd V] v o L.Lr [-~ W a U] O ~~ ~ ~ ~ O O U' H G ~ H W O +~ a ~~ O ctl U cn n r-I F •--~ ~ t+l W ~ ~ ~ p rn O d' bU ~ a ~-] G r ( n d' W G U •~ PG C7 't7 H ~ o z v ~ O'er w d ~ ''~ W q v, w ~ a a..~ o a ¢O+~ ca w G ~ + ~ [ U ~ ~ F..1 ~,, W H W a ~ a o .c ~' ~ a ~ d O ~ W Q v .•a cd U] Q~ O n .--1 lf'1 M O .--1 CT u1 ~ n n ~ a0, u'1 O .--1 r-1 ~p n c~7 O O r-I .-1 N M ~ u'1 O~ O ~ n ~ QO N N c/r ~ ~ s/1~ c•-> .D a0 n ~p 00 V1 O ~ r-I ~ ~ O ill .-I n N ~t1 •--~ 40 H H N ~D u"t M a0 M a~ ~ .* u"t ~ «l c+l N N ap 00 O~ C7 n n tt'1 N lf1 N rl ~ I u,o~r~ I `~ ~~ ~ N ~l1 r-I N Q~ ~ ~ ~ v a ~ U ~d ~/] F+ a O a ~ •D n M OBI O ~ r-i r--1 N N N H u'1 N ~ .v rn ~ ~ rn ~ n~ O n n M H .--1 it1 N .-a O M ~ ap r'1 N .7 a0 ~ n N Q+ Q+ CT O u"1 ~D a pp N M u'1 00 ~ ~ r-I N N ° a 4-i O +~ v ~ H O N U ~ a c~ v~ N M n 0 N ~D ~D O~ N ~ ~ .-I ~ r-1 N ul O c•'1 O~ ap O u'1 O~ N n N ~ •--~ N O ~ 7 Q+ M n O Q~ ~ .p ~p n N M M ~.f'1 Cn ~ C'1 ~' DO N Op O t!'1 .T ~'"t r't .--I N Q+ cyl c''1 00 1!'1 n ~ ~ N N O a0 •--~ ~ ~ ~ c+l N n u"1 r-I .--1 n N N u`~ u-t O+ O OD ul ~D ~ ~p NCO 4 9'~ ~ ~ N ~ lr1 O u•1 rf1 O a0 CQ u'1 n d Q~ ~O n w-1 n ~p ~ ~ N N .-1 O ~D .t ~ N ~D O r-1 ~ ~ a0 ~ c'1 ~ .--i c/> N M r-1 .--1 ~~n,~,-~ <n.~uiu-,ooOa~rn~ .t N DO O ~' ~ N V1 ~D O ~D u'1 .^1 aq u-t cr1 u"1 OOH O ~--i u1 u'1 O M ~ aD N ~p ~ ~ 1 ~ r••1 r-I ~D .7 ~T rT r-1 H W Cl ~ o Q~ N M C7 ~ ~ N u'1 r-1 r-I <n- N 7 N V1 N O e--I ~ ~ ~D ~D ~..~ N O OD H ~ .'-. ~ M ~!"1 a~ n .a .--I N I!'1 ~ ~ ~ v r!") ~1 c/N r-1 O O n ., en c•-i Q+ n ri N 1 Q+ ~p O v ~ 1 n N O O H t11 N H art u ~ '~ U ~ ~ ~ ~ ~ ^~ bD • i m .,~ ~ °~ a, G w ~ c~ co a o.. W H a U 7t v ~ ~ L4 k. ~ G W .r O rl U ~ a Vj F-1 m ~ vi m +~ •~ U D r• 1 1 cn 01 . ~ ~' ~ ~ v a W w W W W cd S~+ ~ H • O O ~ ~ a ~ a a a v, .,~ m ,~ a. ~ ~ ~ ~ ~ o ~ o o ~ v ~ U ~, ~ G,., ~ ~ v ~d o v a v -d a , '~ i c , ~ v ~ ,~ H a ro d ~+ a v .u ~ u o m , p x o cd v m a, •~ ~ v~ o tx ~ a ~ c v v G v •rl v v a ~ ++ v U "r ~ a +' H a.., ,u ~ ~.. ~ , •,~ ~ +~ v a ~ v a -~ ~ v v o 0 0 •~ F O H ~ •~ F z }~ cd +~ a ,~ s-. ~+ w a C O 1-i ~-, .--i ,~ cd .~ d ~ o ~, ,[ c~ ao cw o o ~+ o •-~ ~ m w a. w, c~. a. a v ai ro G ~ 7 v ~ ~ v v s.+ v ro ,~ ~ ~+ ~,~~nva ~ u a aawE-a ~d a ~ ~ v ~ ~ ~ H~Awwwrx ~ caH ~ •° •~i cvu~ ~ ° a3 coO w o " U H lti U7 O v •,~ O ar v O v 0 v ro O i ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ r CITY OF MONTICELLO Wri ht Count Minnesota MUNICIPAL LIQUOR STORE ADDITIONAL INFORMATION In addition to the preceding exhibits, we have prepared the following Schedule 1 reflecting a breakdown of the operating statement between off sale and on sale for the four months ended August 31, 1974. Since the breakdown of income and expense items are allocated on an estimated basis, we are not in a position to express an opinion on the following schedule. Following 1s a list of the income and expense items that were allocated between off sale and on sale and the basis fox allocation. On Off Item Basis Sale % Sale Purchase discounts Cost of sales - liquor and wine 20.61 79.39 Freight Cost of sales - liquor and wine 20.61 79.39 Wages and employee Manager's salary and benefits split 68.67 31.33 benefits 50-SO and other employee wages were allocated by work area, either off or on sale Depreciation Building, parking lot, split 50-50 63.54 36.46 other fixed assets broken dawn. by location Insurance Insurance agent's breakdown 53.89 46.11 Bar supplies Self explanatory 100.00 -0- Machine income All machines located in on sale 100.00 -0- area Remaining items - Prorated 50-50 50.00 50.00 operating expense Remaining items - Prorated 50-50 50.00 50.00 other income _5_ ~~ ~~ ~ ~~~~~c`.~ ~~~~n ~ ~~~ ~~ CITY OF MONTICELLO WRIGHT COUNTY, MINNESOTA MUNICIPAL LIQUOR STORE FINANCIAL STATEMENTS DECEMBER 31, 1974 CITY OF MONTICELLO Wright County, Minnesota MUNICIPAL LIQUOR STORE BALANCE SHEET December 31, 1974 ASSETS Current Assets Petty cash Change fund Cash in bank Investments Inventory Prepaid insurance Prepaid maintenance contract Total Current Assets Fixed Assets Parking lot Building and improvements Furniture fixtures and improvements Total Fixed Assets TOTAL ASSETS ~ 56.75 2,000.00 21,866.85 70,394.99 70,994.46 1,$97.00 94.$2 Accumulated Co+~t Depreciation Net ~ 4,289.38 ~ 49.00 ~ 4,240.38 53,550.69 16,820.32 36,630.37 X167,304.87 39,, 382.37 28178.55 _ _11, 203.8.2 X97,222.44 45,147.87._ ~ 52,074.57 LIABILITIES AND EQUITY Current Liabilities Accounts payable ~ 360.63 Accrued salaries 455.80 Accrued sales tax 1,704.63 E Balance January 1, 1974 X203,127.24 Net income for year ended December 31, 1974 49 193.14 252,320.38 Less: Transfers Out 35 462.00 TOTAL LIABILITIES AND EQUITY X219 379.44 ~ 2,521.06 $21.6,858.38 $219379.44 -~ 1-- " CITY OF MONTICELLO Wright County, Minnesota MUNICIPAL LIQUOR STORE The following schedule reflects the br~:akdown between the off sale and on sale operations. Listed below is a list of income and expense items that were allocated between off sale and on sale and the basis for allocation. On Off Item Basis Sale ~ Sa1e Purchase discounts Cost of Sale,a - 21.63 78.37 and freight 1lquor and wine Wages and employee Managers salary and 64.27 35.73 benefits benefits allocated 50-50 and remainder allocated by work area Depreciation Building parking lot 63.74 36.26 split 50_50, other fixed asserts allocated according to location Insurance Insurance agents 57.3$ 42.62 breakdown Bar supplies Self explanatory 100.00 Machine income A11 machines located 100.00 in on sale area Remaining items - Pr'.orated 50-50 50.00 50.00 other expense and other income -4- ~ p ,~ ~ ~ •ct ,~ ~ ~D ~--i ,-y OD ~ I G' ~ N r U ~ i ~ N ~ ~ M pop ..y ~--i M O U O A b N b ~. W >`r ro N 0 w H W a rn ~ (A C O C ~+ C U' F- a r R ~ U. I ~ O ~ U C c~ ~ ~ +~ w W a~ O ~ H rl ~ ~ O ~ H a ~ v~ crj w s~ V •~ G~ C7 H ~ 0 .7 H ~ H ~ Ot E ~". 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