kennedy and coe 1976STATE OF KANSAS
EPARTMENT OF
If . . s s.
0
DIVISION OF ACCOUNTS AND REPORTS
State Office Building Topeka, Kansas 88812
August 11, .1.9.77
City of Sva snag Body:
Salina , Kansas
The following described audit report has been filed as a public
record in the office of the Director of Accounts and Reports as
required by R.S.A. 75-1124.
Date of Audit Report:
Municipality Audited:
Date Received in This Office:
Audit Report Covering
financial statements of .the
various :funds and .account
groups of the City of Salina
Report by:
Licensed Municipal Public Accountant
in charge of audit: License No.
Certified Public Accountant
in charge of audit: Permit No.
by
July 25, .1977
City of Salina
August 11, 1977
Audit Period
.year ended 12-31-76
Kennedy and Coe
Salina .
E. Wayne Hilton
80
416
Very truly yours,
James R. Cobler, Director
Division of Accounts aAd Reports
0rI&1 b be attadad to voueber and dad with Ck* of Munjelpft.
Igoe Copy for Aeao®uoC. Pse.
AR -102 (7-29-76)
(�;2j
AREA CODE 913 837 9653
CITY - COUNTY BUILDING
300 WEST ASN
P. 0. BOA 946
SALINA. KANSAS 67401
July 12, 1977
District Director
Equal Employment Opportunity Commission
1150 Grand Avenue
Kansas City, Missouri 64106
Dear District Director:
CITY CLERK'S OFFICE
D; "L. HARRISON
M. E. ABBOTT
Our auditors, Kennedy and Coe, Salina, Kansas, are conducting an
audit pursuant to the "Audit Guide and Standards for Revenue
Sharing Recipients", published by the Office of Revenue Sharing,
Department of the Treasury. Section V -D-10 of the Guide requires
that they determine if there are any current complaints filed with,
or investigations in process, by EEOC, and the nature and status
of such complaints or investigations.
Pursuant to the'Memorandum of Agreement signed between the Office
of Revenue Sharing and the Equal Employment Opportunity Commission,
please furnish the necessary information with respect to this
government as of December 31, 1976. It is not necessary to
include the name of the charging party but the nature and status
of each complaint should _be explained. A self-addressed, stamped
envelope is enclosed for your convenience in replying.
Thank you for your cooperation.
Very truly yours,
2411-w —
D. L. Harrison
City Clerk
DLH/ j s
enclosure
MEMBER ... KANSAS LEAGUE OF MUNICIPALITIES - NATIONAL LEAGUE OF CITIES
-w..
KENNEDY AND COE
CERTIFIED PUBLIC ACCOUNTANTS
8 UNITED ADILDING. F. O. SOX 1367
SALINA. KANSAS 67001
SIS - 638.1861
838 FIRST NATIONAL DARK BUILDING
WICHITA. KANSAS 07003
316 - 363-0303
1308 WILLIAM& P. O. wX 030
GREAT SEND. KANSAS 67830
315. 763,8661
City of Salina
City Hall Building
Salina, Kansas 67401
0
September 20, 1977
Professional services through August 31, 1977,
including examination of records for the period
ended December 31, 1976, and preparation of
report on examination
696-1/2 hours @ $18.00
Less special adjustment to contract amount
313 WEST SEVENTH. P. O. 50X S33
CONCORDIA. KANSAS 66001
013. 243,1646
18 EAST TENTH. F. 0. 3WX 167
GOODLAND. KANSAS 67736
fU - 63Fs*76
1630 WEST FOURTH, V. 0. SOX 636
COLON. KANSAS 67701
SU - 6630010
$12,537.00
4,337.00
M. A KENNEDY, C.P.A. IRETIREOI
SALINA OFFICE
RALPH E. REIM. C.P.A.
JOHN W. POOR. C.P.A.
E. T. BNEA O.P.A
LESTER M. MERR O.P.A.
HOLEY E. JOHNSON. CPA.
DON P. b1EDERICH. CPA
PAUL A. MOTT, CP.A.
B. E. CRIBS. CPA_
ALLEN WEBBER, C.P.A
GERALD L HUNTER, CPA
R. MICHAEL BEATTY. C.P.A.
WALTON F. CARLSON, C.P.A.
JAMES R. CRUCE, C.P.A.
CONCORDIA OFFICE
C. E. ROBERTS. CPA.
E. WAYNE HILTON. C.P.A
MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
KENNEDY AND COE
CERTIFIED PUBLIC ACCOUNTANTS
UNITED BUILDING
SALINA, KANSAS 67401
BIS - BnB-test
October 18, 1977
The Honorable Mayor Keith C. Duckers
and The City Commissioners
City of Salina
P.O. Box 746
Salina, Kansas 67401
Re: City of Salina Audit
Gentlemen:
WICHITA OFFICE
RANDALL P. ANOEREON. C.P.A
GERALD V. HARMON. C.P.A.
GARY L POORE. C.P.A
WILLIAM W. SOWARO. G.P.A.
GREAT BEND OFFICE
WILLIAM H. MONROE. C.P.A.
GEORGE F. ORAKIL C.PA.
BERT W. ERWIN. C.P.A.
GOOOLANO OFFICE
ROGER! D. WILBUR. C.P.A.
COLBY OFFICE
ROBERT L STEWEL C.P.A.
MANAGER
We submit herewith our proposal for the audit of the City of Salina, Kansas for the
year 1977.
We will perform the audit of the City of Salina, Kansas, and its related departments
excluding the Municipal Band Board, The Public Health Board, the Public Library Board,
and the Firemen's Relief Association for the year 1977 in accordance with generally
accepted auditing standards and the minimum standard audit program for municipalities
of the State of Kansas under the following terms and conditions:
1. The audit shall be performed under the supervision of a Certified
Public Accountant who is also a Licensed Municipal Public Accountant
and he shall have the assistance of such other personnel as is
deemed necessary.
2. We will also perform an audit of the General Revenue Sharing Funds
and the Community Development Block Grant Funds in accordance with
the requirements of the Federal Audit Guide and Standards and will
issue the required separate reports on these funds.
3. In the event that laws are enacted or the State Municipal Accounting
Board makes changes in the audit requirements for Kansas municipalities,
or if any irregularities are discovered and additional auditing pro-
cedures would be required, we will notify your office promptly before
continuing our services and if additional time is required in regard
thereto, we request the right to renegotiate with the Commissioners
the maximum fee.
w
yr
Honorable Mayor Keith C. Duckers
and the City Commissioners
October 18, 1977
Page 2
4. The audit may be performed in part after April 15, 1978, and the
report shall be rendered no later than July 31, 1978, unless by
mutual agreement the time for submitted such report is extended.
It is agreed, however, that certain audit procedures may be per-
formed prior to the year ending December 31, 1977, including the
counting of cash on December 31, 1977.
5. The fee shall include any general services regarding advice or
counsel pertaining to general fiscal and accounting problems
and procedures of the City that may be requested during the year,
but if any services are rendered beyond the scope of the regular
audit and general applications thereto, we herewith agree to per-
form these services upon proper authorization of the Mayor and
Commissioners at a mutually agreeable hourly rate.
6. Our fees for services rendered in connection with the examination
shall be computed according to our regular rates for municipalities;
however, our fees for the examination, including the special reports
outlined in item 2 shall not exceed $8,900.00.
We will be happy to discuss any aspects of this proposal with you or the Commissioners
at your convenience. If this meets with your approval, please sign ih the spaces;
indicated below.
Very truly yours,
Com"
Certified lic Accountants
PAM:cb
Accepte this J_C day of 60- , 1977.
M yor - City of alina, Kansas
City Clerk - City of Salina, Kansas