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HomeMy WebLinkAbout63-81 RESOLUTION5 RESOLUTION NO. 6034/ • • A RESOLUTION ATTESTING TO THE BOARD MEMBERS BEING FORMALLY PRESENTED THE LEGISLATIVE JOINT AUDITING COMMITTEE'S LETTER DATED MAY 11, 1981 CONCERNING THE 1978 AND 1979 AUDIT RECOMMENDATIONS AND ATTESTING TO THE ACTIONS BEING TAKEN BY THE CITY STAFF TO ASSIST IN THE IMPLEMENTATION OF EACH OF THE AUDIT RECOMMENDATIONS. BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section 1. That the Board of Directors hereby attest to being formally presented the May 11, 1981 Legislative Joint Auditing Committee Letter. Section 2. That the Board of Directors hereby attest to the following actions being taken by the City staff to assist in the implementation of the following audit recommendations not previously approved by the Legislative Audit Division: 1978 & 1979 Municipal Court and Police Department Recordkeeping: 1. Expediting immediately the computerization of our Municipal Court and Police Department. This will then enable the Court Clerk to spend less time doing routine bookkeeping and reconciliations and enable her_to add the procedures needed to bring our Court in compliance with the required Arkansas statutes. 2. Requesting an audit team to review the Municipal Court and Police Department to see if an exemption is possible on some of the require- ments of recordkeeping which are in compl.iance9witheGAAP3and GAFRL- but not Act 332. This hopefully would end some of the duplication of procedures and allow the Court Clerk to bring all her records in compliance. • 3. Requesting from the Judge that after items 1 and 2 are complete, that he bring the Court in compliance with Act 332. 1979 Revenue Sharing Capital Expenditures: 1. Asmentioned in our earlier letter we have changed our guidelines to comply with the audit recommendation of using $1,000 for capitalization instead of previous used $100. Section 3. That the Board of Directors hereby attest to the actions being taken by the City staff in Exhibit "A" attached hereto to assist in the implementation of the audit recommendations previously approved by the Legislative Audit Division. P,assedhand approved this /6,4 day of A • "`w3y _ �mh_i•--47)7 4t67174) Vik\ CITY CLEW4? ` ..O, (;Seal 4 19:1;?7,412/,,/// -=ASSISTANT MA=YOR • rapioaag oiag3O-aa Pus 3['alO £30 £t ss ,u;1,4., A. sry; tua pus pusq 0A oaud as ;..rd ❑cayt,;ua`2I aor.su�pi0 u!&Mad -C'•!' cd•'. s au 1?:g : ;iio Stu t!t piOpaz 3o sr :n i� _. .3 _o ; a:.'a ttt; .7•1717. .• [1.4 SpLIa3 6. -::.:ay �r. 'v„? ' o !;.-; ay; iri .1:10.1030.1 C ^�` f a;a A:0 'h:3auyj m:raiA '1 SS ) a16Ac34dug Jo Vil susumpy 3o a;°)a ONxxni 30 3.1va131,LIM page 13.03 -Jr='I'T.� TILL-, -Ann .4.9.1\TS.A.S DEPARTMENT OF FINANCE P g. DRAWER F `:r. David J. Craft Deputy Legislative Auditor Division of Legislative Audit State Capitol Building Little Rock, AR • 72701 15011521.770 March 9, 1981 RE: 1973 and 1979 Audit of City of Fayetteville, Arkansas Cear David: The following is a reply to your letter dated February 4, 1981 concerning the audit report and accompanying management letter that disclosed some areas that our auditor felt additional accounting or procedural policies were needed. First, let me point out that the City of Fayetteville has made great strides in improving their accounting system since 1979. At that time I was hired away from my auditing position at Russell Brown. and our goal was to improve the system to be in compliance with Gaafer and sound financial management practices. We have accomplished very much during the last year and a half. I have laid before you a detailed explanation of the steps we have taken to implement the audit management letter recommendations. I am also attaching a letter from our current auditors, Jack Frost & Co., that discusses the imple- mentation of these recommendations. If you have further questions on these recommendations and implementations that we have done, please contact me. SCL/vk 4 Sincerely, Scotr. Lin s ugh Finance Director 4) page 13. 04 1;11'LE9E?!T\T[OI OF THE AUDLT RECOMMENDATIONS FOR THE YEAR DECEMBER 31, 1978 Please see attached letter from Judge Charles Williams, Fayetteville Municipal Court Recc=endatein ft2 - Prior to this time specific guidelines were set up for categorizing expenditures as capital. We have used 5100 as a dollar guideline for capitalizing but starting in 1931 are switching to 51000.as recommended by our auditors. Rece.::nendation =3 - Our cash control procedures have been chahged drastically in 3980. All swimming pool and airport receipts go through our cashier's office and are compared to our cash reports on a weekly basis. We have also chanced our parking revenues receipt procedure to the auditors' recommendation, except for depositing the coins in the cashier's office due to the volume of coins collected. The supervisor is also used instead to deposit the parking money and return with a receipt. Our license enforcement office has also been revamped so that there are written guidelines and all go directly to the cashier's office - checks are now being properly voided and recorded - invoices are stamped cancelled - street improvement assessment funds are in the process of being revised to the recommendation of our auditors. They should be completed by June 30, 1981 - return check funds are revised as recommended - inventory for the water and sewer fund has been revised as recommended inventory for public works is in the process of being revamped and should be completed by the end of 1981 - not only billings for water and sewer and sanitation funds, but our entire accounting system is in the process of being changed to the accural system. This should be complete by the end of 1981. • • .c' r•: page 13. 05 l-lii!.6.EliTATiON OF THE AUDIT RECO ENDATi011S FOR THE YEAR EiiDED DECEMBER 31 , 1979 _:on =1 - Please see attached letter from Fayetteville Municipal Judge Charles Williams Reccm.-encation =2 - As of the presentation of the 7-30-80 management letter to our finance committee, the administrative policy has been changed so that the Finance. Department will be involved in all decisions of a financial nature. This ihcludes the City Manager sending all contracts, agreements, neeotiations,.and amendments through the Finance Director before they go to our City Attorney. - the Finance Department added one accountant in 1980 and has plans to add a budget officer (full time) in 1981 funding for capital expenditures are now made only from approved funds - formal notes are now used for large sums of money . being loaned from one fund to another (i.e. Airport and CEC) • - control file has been set up for interest due dates insurance coverage has been reviewed - all invoices are mathmatically checked such and when paid they are cancelled. • and ticked for %CrULU'S It; j td: • Sea:, i.-1.chau,h • c ...- '.-. !L•: art...%nt Nall • i.ivettcvillc, .\R. 72701 pale 13. 06 •ETTEVUJLb MUNICIPAL COURT Rock & Church Streets Fayetteville, AR 72701 "arch 5, 19S1 Re: Compliance with Arkansas Statutes on Practices of 'unicipal Court Clerks. Fayetteville )111nicipal Court does not comply under the following: -1107 - Clerk c'Des not do a strmtan of tnpaid time payments monthlv.It is necessary the time be spent typing the summary be spent issuing Comriitments for Fines and Costs. These Commitments are dono on a monthly basis for over- due pan cats. 2222-1103 - Clerk does not reconcile each individual pink copy of a ticket to the Arrest Rcnort quarterly. This requirement is very time consuming and virtually i:,_:ossible. Example : Clerk; receives an average of 1250 pink conics quarterly to bb checked off with Arrest Reports covering several months. These Arrest Reports have an average of 40 to 50 tickets listed on them daily.T!tere are instances, in som= cases, that court dates are changed nt crous times by Clerks in the Court or by the Police Department Clerks Therefore; making reconcilation difficult, to say the least. The Clerk has spent much time considering a more simple and less tire cosumine way of trying to bring the Court into compliance on these matters. As of the current date no solution has been made. It is hoped by the Court that this double and tripling of work can be abolished. • (501) 521-7700 Est. 211-212 CN 0, 1931 JACK FROST AND COMPANY �ccnri `cnuc ACCO(NrANI:.' ONE \tC!L[tOY PLAZA FAVE ii r E\;LLC. ARKANSAS /2701 ..r. _avid J. Craft Deputy Legislative Auditor Division of Legislative Audit State Caoitol Suildina Little Rock, Arkansas 72201 Dear David: page 13.07 50I-443 -s.rui I have been requested by Scott Linebaugh, Finance Director, City of Fayetteville, to ccrment cn the City's implementation of suggestions and comments for improve- ments included in our Management Letters and on my impression of other changes to date. I reviewed the prior two years' Management Letters and the comments below are a result of this review and my knowledge of the City's operations. .:e have found City officials in the last two years, to be very receptive to Our :+anaeement Letter recommendations which can be -attributed to a much more thorcuch understanding and involvement of the Board in the City's operations, as well as the acceptance and further involvement of the Finance Department in such rcters. Truly this new attitude and direction of the Board, City Manager and Finance Depa-t.ment have provided the leadership necessary to effect the signi- ficant chances made to date. • The Management Letters of the past two years have generally commented on four basic areas of City operations; (1) Municipal accounting record (compliance with Act 332), (2) Integrity of budgeting and accounting records, (3) Compli- ance with state and federal regulations, and (4) Fiscal operations of the City. We have noted basically the same exceptions in our review of the Municiapl Court records. Officials responsible for implementation of the required'procedures point to duplication of procedures required by Act 332 and lack of supporting staff. These points are valid to a large degree, but nevertheless, the act does not provide for such reason for noncompliance. It is unlikely that any significant changes in procedures will occur until automation of the record keeping for ti-:epays, dockets, schedulino of court appearances, reconciliation of tickets to ticket books, etc., is completed. The introduction of the computer into this area is probably six to twelve months away. - rt • 1 Page 13. 08 _ '.ntenrit•: CI the accounting records of the City have improved oreatly in _..e last year and a half, and no longer are they looked upon as incidental to 7.4 '-e City's oceratiens. Personnel changes and an increase and upgrading of the staff are tr.e crimary reasons for improvement in these areas. Almost all of our reccmmencaticns have been implemented, or are in the process of implementation. e :I:Joe:,nc :recess has not been as reliable as desired, due to the use of the cash basis convect and not encumbering obligations at the end of the year. The proceaures in :nis area are also in the process of being changed, which should fur:her assist the Eoard and other City officials in their desire to operate the City as a business. l • have in the cast, noted noncompliance with various state and federal regula- tions, all of .:nich have been corrected after discussion with the Department o f Local Services' officials and/or through actions of the Board. We are not aware of any instances of noncompliance at this date, other than with Act 332. Finally, we find a change in attitudes towards the financial operations of the the City end that those areas were financial resources have been "falling through the cracks" due to neglect and poor supervision are being revamped and/or reviewed to improve performance. In summary, it is my opinion that the City has come a long way and the City .officials are committed to go even farther as indicated by the current process o f automating the records. Automation, once fully implemented, will further ennance the integrity of the accounting record, allow an accrual or modified accrual basis of accounting and provide the Board with more timely information and pernaos allow the staff to perform necessary internal audit type functions. Sincerely, i+ /7• :J iv •.,O�.r Greg "oldenhauer, CPA Jack Frost and Company GM/b;.m OFFICERS y+ „N L, L cr`•, RrrnESEntATIYE uuAY [ %11 YIATSO'. SENATOR • • it C AIRMAN ;V:S'ON OF LEGISLATIVE AUDIT SHA -IES 1. ^C.BINSON. CPA .EGPSLALLE AUDITOR .;;;HN I AVIS L+ASSEY, CPA ASS:5:ANT LLGStAIIvE r'JUItOR qr."( E SPnATT, rnA ..GISLATr.E •uDIT ADMINISTRATOR XV 1:;. LONE 371.1931 STATE OF ARKANSAS p ao 13.09 ,. LEGISLATIVE JOINT AUDITING COMMITTEE Honorable John Todd Presiding Officer Fayetteville City Council Fayetteville, Arkansas 72701 STATE CAPROL LITTLE ROCK 'ay 11, 1981 Re: 1979 and 1978 Audit Reports - City of Fayetteville MEMBERS WAT5QM $E'IAiOR R_'LL H \•:ACMSLEY SENATOR E AI ;EN(' IIN'WA IT P J ADOO' EY., wr,MACK SENATOR sr•NLEY RUSS SENATOR W 1 DHL HL Z(JHOVE SE UA :CN GEORGE E 'hut CH LOCK.. 4.E': A TOR .VILLIAM U 1n0CIE. JR SENATOR WILLIAM H 'Bq L NICHOLSON REPRESENTATIVE 'NAL ;ER 01 DAV RE PRESE.. TA 1 VF JAMES E JP1' HARRIS. OF VRESEr11ATIYE ^114H E ,10CHU'A REPPESE'ITAtIVE EDWARD F PI ICIST EN RERRESENTA LVE ^OYL EE D CURRY REPP' ;ENIAMF :J11'1'A LIPTON PE PR[St NIA LVE R LEON HARDIN. REPRESENT/. ,VE BILL STEPHENS. REPRESENT:, LVE HENRY J OSTEPLOH REPRESENTATIVE C WAYNE HAMPTON, REPRESENTATIVE CAIN L POOLE RFPRESENTA1lV€ J STURGIS MILLER RE PRESEN TATI'VE CHARLES 0 "BUBRA" WADE .R REPRESENTATIVE ERAN( J VIILLE'.IS PE PRE SE NTA TIVE GRADY P ARRIN TON. REPHLSENT ArIVE EX OFFICIO BEN ALLEN PRESIDENT PPO LEM LLOYD C I.:CLESTON. JR. SPEA+EP OLEN HENDHI% CHAIRMAN. LEGIStA:I':E COUNCIL W.H. THOMPSON VICE CHAIRMAN LEGISLATIV= COUNCL Dear Mayor: In accordance with a motion adopted by the Legislative Joint Auditing Committee, we are furnishing you a summary regarding audit findings and recommendations reflected in your audit reports. The Committee, at its May 8, 1981 meeting, deferred approval of these audit reports pending satisfactory implementation of the recommendations cited in the reports and has requested that you formally present this letter and the accompanying summary to the Council and that the Council members attest by Resolution to the actions being taken to assist in the implementation of each of the audit recommendations and advise the Legislative Joint Auditing Committee of these actions by remitting a copy of the Resolution. If the Council should have any questions or need any assistance in implementing any of our recommendations, please feel free to contact us so that we may schedule one of our personnel to visit with you in the future. Your assistance in the implementation of our audit recommendations is appreciated. JFL:kf Enclosure Yours very truly, LEGISLATIVE JOINT AUDITING COMMITTEE John M. 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N N Cr n rr n mar art r - o 5 n n 5 a ro E-1 �G< G C n n 0 0 n n N n C FJ- 7 O R 7 m 0 soop x1JIa C 0. • )-1- •0 ro £ G n n C n FL'0 rt n T n O r• n n N ro 1.-4•11 n G G N C < CD 1n 5 0 N to n O r• 7 R o n rt n T `< n F'- R < n 7 n n n ro x R 7 O •T O n in n rt n SNOII,VGNUWN00311 FIRST CLASS CITY OF FAYETTEVILLE IN WASHINGTON COUNTY • C ▪ o < oft 1 .. r -t o t o - m ✓ n • 11 page 13. 13 u c 7 w = m c < CD r., w 5 < < n n n 1 t n n c rT rt J 7 0 n r w < F` rt r n 1D m 1 H Ou a 1;1. (17: Jo w n o < o n a. • 0 o rt n < < n n r n in r n 7 a o C c N U C 7 C nr. t n c c n O N n o Hr. C.) O a 1- n . rt n n n n n n r r. n H.n a • I, 7.- 0 O C n a3ueansuI G auamasOAUT • N • 'aanseam n 0 n n m n 0 O M n H. 0 a n a . .0H- 7 n n n N n 19 P n n u 0 CP N V n c o n n n r n G n 7 7 v 0 o n H 0 n 0 r n o U n H- V+ F CO 1n n a 0 • p- N 0 n n n 0 zR RECOMMENDATIONS: FOR THE YEAR ENDED DECEMBER 31, 1979 FIRST CLASS CITY OF FAYETTEVILLE AZNf}OD NOZONI}ISVM NI N C C N 3 < • 0 O O 0 -3 '7 ra r m > C Nr H N < �r 0 0 0 O N • y n > n . • n : v .n .0 vn O .0 .o C r- 0 .0 n M m G \- _ V v J v ri J v 7 11 r v 2. e1 v v •<: b 0 P; N co V. '- . r- 1+ n r O (D H H 3 D1 -o n f3 n r1 cn w n ••,'- m C. "- > r7 ! 1- ID (D (n n n w I IL G r..• n r - C r-. G t] C 'O 7 n 0 0 H m _ '1 7 7 n .1 7 7 w - ^d .1 > M 3 O N :J. J 47 1- •7 1-.. r-- 1' 1i m m rD 0 O (D H H^•S (• 0 o n 0 0 n n 7 fD ((pi rt 3 n G ' 1 '1 Is n 7 Y• 1i L. 410m rt (D n4 r- 0 n- '7 7 n '7 rtJ J C (D F+ m "1:1 r1 Li 7 1- G G '*] w G d 7 0 H m w 0 ✓ r. 7 n n n 1.--•1.--••-+ C H H 00 m 7 6 ri c C< 7 n CA x o O 17 n H. '7 N x 7 n 7 7 :• J d> > O w K 7 Y• P. 3 H 1 m 0 1-7 H• r 7 7 0 rt 7 n DI 1e C 7 C r1 rt n 0 rl 0 CD 0.< DO 7 7-0 7 7 r1 n J< 0 '7 rt w N '•] rt CP. o t= CL C C O O 0 0 1+ 7 .ro 3 C 'T1 O n n n :1 1-1 n n d N co 7 c '*1 < n 0 rt n n rt rt N H 7 d 7 C n n r .'b H rt d 7 O 3 o o n rr M n (D n rD d 3 n 7 7 0 n o 7 r M '*1 O 77 }7 < 7 rt H' C rt n '+1 ^7 m n n m M 71 7 C C n< 7 n 71 M C d 7 7 n (-) C rt C a G d C 7 n C 7 1+1 0. n c n d c I 1 n n rt rt 7 Y. O H d 17 ro O .7 G O n n 7 0 C 7 O O 7 t� IJ. .r1 d nn n n 'T1 n rt 0. c 0. .- - :c '7 .- rn O t n 0 7 C c 7 0. H r .- W .0c, V 0 J J • F J 4> O CO C F 0 0 O O O O O M C O OCO C -N ▪ Ln .D F C C` N W C• C• N ▪ W NJ .•N. 0) r G, c, CO -^ IP CO v .0 In W 0 w O O CD 0 0 0 O 0 0 0 0 0 F I' C' V N U N N C V V r-' N to O CO n- O 0 ▪ to CT V Ns U CO O ON O O N VI O W CD NJ O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 H n - O1-' N r-- w H F O r- F N 0 In w 1"' NJ W Q` V V N 0 F 0 L) J !J N r-- CO rO r+ W N .O O 0 V Ln w 00 1-4 CO O w H In O r+ CO- N J W O J In In .O W 1. O N F In 03 N C` O 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 0 • o Ch 7 N rt C) n n • F- m o n 7 w H a1 O 0- H P1 w Y- O 7 0 0 7 d ' *1 C 7 G puna s)p oM oTT4nd n c rD n Cl O 7 I- .0 O M rD H V 7 M H r, CO rt n w H. rn C n C rt m C m c. • ro 7 Fa. O C r m 7 rt 7 G H GO rt CL a w n H CL ro CL HOC 11 a a n x H w i rn Fe I-1 • PA 7 O H• OG ▪ rwr 7 .rl Y' W C n O `+1 n 7 C 0. td a 0 7 CL c 7 G 4" Y Ns N N N CO W O O N r 1-' W r.1 to V N W N w N .O .O. 1"' .O V' wwwwwwswwssu J C1. N .O O N .0 -^ N W O N J N C• NJ O• NJ r- F F W— /JO IO F In n- 0 In w N Co O J O` O O O O O O O O O O O O O O O O O O O O O O O O 4" Ns N Ns r..' ss 1r ✓ CO .O N r-' CD F F N O F N W O. N W C• V CO N O J J CO N N .O W O O to V w CO 10 O to OOO r ww O 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 • '+1 roar. C fD Cr 0 [1TI H n • 7 0 n 1- > H (n to Ori c -3 n C F. 7 v1 c c tn 0. O 0 0 0 0 0 O OOOCO :page 13. 14 H rD z U) rtrt 3 m 7 n n z D far Y• rt rt m swawaszngsTQ FOR THE YEAR ENDED DECEMBER 31, FIRST CLASS CITY OF FAYETTEVILLE IN WASHINGTON COUNTY n n O J • n ne ' 1 r 'O 7 -n a n C n n t, .- n 0 t C 0 n 7 < n n n n N > n C n 1 r n Cr 'F- n 17 J p 0 1 n IF± re a H :n ,•, _ • O n n 7' S n O n n O n n n n n n 7 n n n n n `< 9 ., nn n n O • N7 n N H- Cr n _ C n n n r n H '7 n r 7 7 ' 7 c n n r- n a n 7 n n n n H- O n O r n n x n N n n. n 7 r- T•" a. 7 X n CO n - H• n - n C C7' 'O `G n H^ '7 r 7 n N a n 'O n n 7 r0 n r- a H O Q r n F-.- a 0 Ca H N H O O 7 n n n a n C a n~ n < 7 M H 7 •O `< 7 0 0 H M n N n n H- CO n n C n C O a 0 H• r n n 7 N CO •", C• -r n r 0 n n H n +, n n M 1+ N M 7 0 7 n n n ar H•C N C a7 0 n .-- 7 a 7 1-4 a n N n C •0 n 7 o n r n£ n n -^ n n H H• n n N o 3 - 7 0 N n n< N H n n 0 c a H. n r+ 0 H a N 7 C O n CO N " n o a H• n n 7 7''J C 0 _: n C 0 H. 7 a 7• - F,- n n O 7 .7-i.N n CT 7 0 ID r . 'J n M H C C as 7 op r n n n n r• O r-0 H• n n K n -J n N H- n H• n M n .7- n n n n n 0 n M art H 7 n n 7 a H a •i Ix. D C (D X. •o n 0 W0 O n n I n n a 3 0 N 7 L... n P• n o n rt N O •< n N m w. E n 7 n 7• 7• O n n a n H• n n a n o 7 O < `< M n rt n 7 .a H• F+ 7' 7 • rn n H o n C 3 n n n Cr n "0 n n 1D n H• F+ n 7 n LO n n n O O n n 7 r H• O 'lt v rt - ".a. n n n a Hn H. 3 0 v n O n n-0 I'D n CI. H• n n n • X n 0 H n 0 C n a• n a a O O n'< O n r-•• 1-6 'a CO 'O n c n n C 7 a 0 n n rt n n a 7 a. C 7 `< 7 0 n n rt- rt n g M a s rt n m y H n n C-. O H -C rt n H - CD rt c< n 1 n" n 3 01 1 n n n n n xaaTO ainoD •O M H c O C r t" O 7 E nr- O 7 O G P3 C H n n n y n n n G ni N H- O O E M O M O 7 > n n n n a •o W r w 0 7 O n M LtD V n 0 0 rr 7' rD n rn n C n n O•'O r n 7 n n 7 o C `< n 7 n O n O n O n a n n •O n H N Co n C a n to O 7 H- H. n n 7 0 CD N n n n A 7 r't In n fll n n H• 7 n n C n H-Hac<< n n C n n N n n O n C n N << N C n 7 n n n C. M n n n n rn H- n `< C n n a 7 n 7 n n 0< a 0 D, H a s n O M n rt a Op n in H 3 7 H- n rt a n 7 rn 'V �< n Cy n N 7 Y• C •d n 'O ro O. n n 'O 'J - n n n n n n n H- c C• C N n n N 7' C H• b n H- I n n 'O H• n n n 7 n n O C n 7 N n n a 'D Orn 'r n n n 7 n H> x 9 A N n n m e -O n n 4-4 at C Cr n C H- H. n 171- 7 n - n H- n n a n 7- H. a s n H- H- N 7- r n 7 H. r n n H. n n n n 7 n H. n n n n In n 7 0 • H- n n n N H H- 7 a OD n 'i7 'O H• 0 0- n • rn 7 n o' 0 0 n 7 n H- H• H m n n a' C. n n P-.1 DO n N 0 n M << C o n H n 7 co 0- n n o a C N 0O rn n rr 0 7 n En Op 7 O n rt n 0 n n a n n n n 0 C a n 'a M H n• N 7 n n a n r 'b H- H n n In n 7 n - O rt 7 7a ^J n 0 '• a' n H• N n n .a n n 0 7< o ni< n n n C n ran 'd 7 7C O n F- n• N n o n n O n rn 0 h 7 n rn r n n n n rn 7 n n a M C C C H. H .O •J N H- 0 0 n n n H C 0 n o 7 E O r CJ n H- n n n rn n F'- IT n n H• n -O n n 0 n n n 'J N H. (D n n •LJ n n r n X n 7' a n n a n n n 7 'n n 'O 7 N n n O n H- n n 3 n n n C 0 n rn 7 = n 9 S'a n a 7 n n 0 O' m n a X n n u n a' n N n n O n 7 to `< M n r C rt a x' r- nn . n n 7 n H W N r 7 7 ET a n 1 r n •rt 0 G a saunoOoe r • vai0 aano0 IV dIOI NfRN 51141.040D RECONENDATIONS: 114 .710D RECOMMENDATIONS: x ^ - n n n n ,O H. O n Y V n 7 n CO n rt n O 7 H 7 H n n p CD r n n a a- 7 7 H n 7 7 n C n H. CJ 7' 7 n n n a r H m n a F O n C a' n n nr1 rn H• 7 rt cn n P- ct. .a n o n 7 F+ C O 7 p a C page 13. 15 ry 0 •Ti O W r i to W In W r O w O Ln O mD W N O O O O o 000 v v 4n N ,D H T im iJ CM N W 'O �--• W 1-:r %D CT r 0 160 C` N W 0 0 0 • 0 0000 N .D H lJ a H V O, r-• V CM ,O In O V OD O O VI 0 In C, In 0000 0000 auawasanul z ID n sauawasangsTO FOR THE YEAR ENDED DECEMBER 31, FIRST CLASS CITY OF FAYETTEVILLE IN WASHINGTON COUNTY •Y d 56 H C H O H hl CD H • O Er, '=1 C 0 d C) H tfri ~i, r t1 H H 0 O < t9 H O C '71 IJ HyH [�1 J I • 7 •< n n H• G 7 v G fDn 0 IS n 0 v, v. n 7 a. n a n n H r Y 7 7 n n n n c n r. n 0ren 7 R n 0 v n -oo r v 0 c r- 7 n -69 H 0 v n 0 aannuinl • O n n r. n 0 r• 1:: r- 0 V. n Y• n n tn n g n n0 r, U n 0 n G U J Y• n 0 . n- 0 n `v n nr O n 7 v o. 1� O 0 0 n n r JI w 0 m H. o n .- 1-6 r 4 C n n It' n • -• r. n < 0 n C C 7 r = 11 G o n •' n H • n n r-•. n n 7 lY 0 0 H 0 n 0 r 0 n n n n n 0 rt N n 0 7 .. 0 N 0 n n auasnla rt n 0 n n n In 7 - U 7 G el H 0 rr n 11) 0 rt n 0 G rt0 n n n O • ID G n 0 O N rt rt En CD0 CD n 0 0 v 0 G 0 page 13. 16 0 n P. 0 0 G on G 7 w 0-0 rt 0 rt .. 0. N C n 0 0 J H. 0 O n In n H ID n m n 1'• G n G R C O n n C n M 7 0 n n n 0 0 G In G 7 rD = 0 • ID n •O r• C:r 0 S rn f0 n In 3 n c H. r n 7 n n . O n O O In P., G rt 'O 'O n H G M O 0 7 n r- o n ID H r C 0 G N n 0 n :J n M I-6- E G G n r n r• G 0 x n U n G In H - rt n n n G •c7 n0 rt 0 7 0 0 O G N n n n r n rt n 0 r U n n O n to r- n n H o 7 n G 0 ^< r Ft 7• n r. 7 n n r 7- v n r ri n = o r n 0 n n G n n Y-0 0 n . n r n r� F n 9 O 7 In U In n n n 7 0 0 G n n saounto U n 0 M awns 01 n X n 0- 61 n n tn r y 0 0 7 G R 0 7 Li. c 1 0, n n rt n R C O C c o n C FS.- C < n O' G n n 1- 0 7 n r C R M 30(0 0 J n n • 7' X0 H• 7 G G G P- GG G n 7 H r• Gn F 7 r n Qj R R n c 0 G H n O n n 7 .aa N N N G H 0 n r- o E n r c N U r rt G O X 0 7 U C m n n. 7 n H- O. O. 0 0) I-1 1-6- (D n n C 0C(0 0G1- gnn In O G O 7 O r n G M 0 n M O X J o < ^7 rt F-6 n n 0 rn 7co o G o E Y r n ^ R r C N 00 O ;IC r n n 7 n• CJ rt 0 a o ? G .H G n CD o n 033 < r.o G H He H• Fee 0 0 G < C P. Cr Hi G r n n n 7 M n O n rT n H O rtc H rn C 7 R In -, n b n n n n 7 .O g O 7 C n n n n 0 G M •0 G H 0 r - n 7 C rt 0 n n n 7 R N N n n n n R n H- 1-13. < H• n n G U 0 Cr ID n O cncn S N OI IVON3WN0032I 0 H_ �*1 `Ii ua@4303Q amnia XVII, 1/40 0, • ALIO SSV'I0 IS21II OF FAYETTEVILLE IN WASHINTON COUNTY c C a< In K r O O Z 6-20 Fa' r m > c c � 1 > > H m < < '670 r 0 C 0 ON "3 H