kennedy and coe 1977T-_.._ .
STATE OF -KANSAS
P EPARTMENT OF
��f __fes DIVISION OF ACCOUNTS AND REPORTS
i�6CLL State Office Building Topeka, Kansas 88872
August. 21, 1.978
To the Governing Body:
City. of Salina
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: July -27, 1978
Municipality Audited: City of Salina
Date Received in This Office: August. 21, 1918.
Audit Report Covering Audit Period
financial statements of the
various; funds and account
groups
year. ended: 12-31-77
Report by: Kennedy and Coe
Salina
Licensed Municipal Public Accountant
in charge of audit: License No.
Certified Public Accountant Eugene J. Guerrant, Jr.
in charge of audit: Permit No. 1616
Very truly yours,
James R. Cobler, Director
Division of Accounts and Reports
by - zU eZle+
Osylad he be ateedhea to eoorAer and lied wft Cls& of Wadd Si*.
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AR -102 (7-29-76)
KENNEDY AND COE
CERTIFIED PUBLIC ACCOUNTANTS
X UNITED BUILDING. P. O. BOA 1267
SALINA. KANSAS 67401
913 - 625.1561
525 FIRST NATIONAL BANK BUILDING
WICHITA. KANSAS 67202
316 - 262-6202
1209 WILLIAMS. P. O. BOK 929
GREAT BEND. KANSAS 67530
316 793-5661
Treasurer
City of Salina
City Hall Building
Salina, Kansas 67401
September 22, 1978
Professional services through August 31, 1978, including
examination of records for the period ended December 31, 1977,
and preparation of report on examination
597 hours @ $20.00
Less special adjustment to contract amount
219 WEST SEVENTH. P. O. BOK 522
CONCORDIA. KANSAS 66901
913 - 266.1616
116 EAST TENTH. P. O. BOK 167
GOODLAND. KANSAS 67735
913 - 099-3676
1660 WEST FOURTH. P. O. BOK 626
COLBV. KANSAS 67701
913 - 662-3919
$11,940.00
3,04-0-0-0-
$
,040.00
$ 8,900.00
IP
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L. O. BENGTSON. CITY ATTORNEY
114 EAST IRON
P. O. BOX 903
AREA CODE 913 833-2244
August 7, 1978
Kennedy & Coe
Certified Public Accountants
P.O. Box 1247
Salina, Kansas 67401
Gentlemen:
RON BARTA. ASSISTANT CITY ATTORNEY
III% NORTH SANTA FE
P. O. BOX 359
AREA CODE 913 82}3413
In regards to your exmunat on of the financial statements of
the City of Salina, Kansas, I wish to advise you that as of Decanber
31, 1977, the City of Salina, Kansas, was involved in the following
litigation:
(1). Yves P. Stamenov vs City of Salina, Kansas, Case No.
33,072, which was a case in which the plaintiff was seeking $100,000
in damages for false arrest. On June 6, 1978, this case was dis-
missed and the same is no longer pending.
This letter is to advise you that as of Decenber 31, 1977, I
know of no other litigation or threatened litigation against the
City of Salina which in my opinion would result in a significant
judgment being assessed on behalf of or against the City.
If I can be of further assistance to you in this matter, please
advise.
Very truly yours,
`/ �
L. O. Bengtson
Attorney at Law
MEMBER ... KANSAS LEAGUE OF MUNICIPALITIES - NATIONAL LEAGUE OF CITIES
�' SALINA
ift--tit,
AREA CODE 915 827-9651
CITY - COUNTY BUILDING
b0 WEST ASH
P. O. BOX 766
SALINA, KANSAS 67601
July 31, 1978
Mr. L. '0. Bengtson
City Attorney
City of Salina, Kansas
II Easi Iron Avenue
Salina, Kansas _ 67401
Dear Mr. Bengtson:
CITY CLERK -S OFFICE
D.L. HARRISON
M. E. ABBOTT
In connection with an examination of the financial statements of the
City of Salina, Kansas, at December 31, 1977, and for the year then ended,
Kennedy and Coe, Certified Public Accountants, P. 0. Box 1247, Salina, Kansas,
have requested that you send them a letter describing any pending or potential
litigation in which the City is involved with which you have devoted substantive.
attention in the form of legal consultation or representation. Your 'reply
should include only those items which, in your opinion, may result in significant
judgements being assessed on behalf of or against the City or which resulted
from non-compliance with Federal or Kansas statutes or other regulations. Your
response should include matters that existed at December 31, 1977, and during
the period from that date to the date of your response.
Respectfully yours,
1
D. L. L. Harrison
City Clerk
MEMBER ... KANSAS LEAGUE OF MUNICIPALITIES - NATIONAL LEAGUE OF CITIES
Kennedy and Coe
Certified Public Accountants .
P.O. Box 1247
Salina, Kansas 67401
Gentlemen:
July 31, 1978.
In connection with your examination of the various funds and account groups of the
City of Salina for.the year ended December 31, 1977, for.the purpose of expressing
an opinion as to whether the financial statements present fairly the cash and unen-
cumbered cash balances of the various.funds of the City of Salina at December 31, 1977,
and its revenues and expenditures for the year then endedjn conformity with applicable
Kansas statutes, we confirm to the best of our knowledge and -belief, the following
recommendations made to you during your examination:
1. We understand that we are responsible for the fair presentation in
the financial statements of the cash, unencumbered cash balances,
revenues, and expenditures, in conformity with applicable Kansas
statutes
2. We have made available to you all financial records and related
data, including all minutes of the City Commissioners.
3. We are not aware of any irregularities involving management or
employees that could have an effect on either your evaluation of
.internal control or the financial statements.
4. There are no material transactions that have not been properly
recorded in the accounting records underlying the financial
statements.
5. We have complied, to the best of our knowledge, with all aspects
of regulations and contractual agreements that would have a material
effect on the financial statements in the event of noncompliance.
TIL
.,ennedy and Coe
-July 31, 1978
Page 2
6. We have complied, to the best of our knowledge, with all applicable
Kansas statutes which in the event of noncompliance might require
disclosure in the financial statements in accordance with the require-
ments of the State Municipal Accounting Board.
7. No events have occurred subsequent to December 31, 1977, which, had
they been known at that date, would have required adjustment to, or
disclosure in, the financial statements.
Respectfully submitted,
Norris D. Olson
City Manager
Don L. Harrison
City Clerk
M. E. Abbott
City Treasurer