kennedy and coe 1978E OF KANSAS
EPARTMENT OF
A . A A.
September 6, 1979
To the Governing Body:
City of Salina
Salina Kansas
DIVISION OF ACCOUNTS AND REPORTS
State Office Building Topeka, Kenna 88812
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 K.S.A. 75-1124.
Date of Audit Report:
Municipality Audited:
Date Received in This Office:
Audit Report Covering
financial statements
Report by:
Licensed Municipal Public Accountant
in charge of audit: License No.
Certified Public Accountant
in charge of audit: Permit No.
July 13, 1979
City of Salina
September 5, 1979
Audit Period
year ended: 12-31-78
Kennedy and Coe
Salina
Eugene J. Guerrant, Jr.
1616
Very truly yours,
James R. Cobler, Director
Division of Accounts and Reports
by
Original to be attached to voucher and filed with Clerk of Municipality.
Blue Copy for Accountant's File.
AR -1O2 (7-29-76)
y r TM. J. KENNEDY, C.P.A. (RETIRED)
.1
SALINA OFFICE
RALPH E. REITL, C.P.A.
JOHN W. PODS, C.P.A.
LEETER M. MER2, C.P.A.
ADLEY E. JOHNSON, C.P.A.
DON P. DIEDERICH, C.P.A.
PAUL A. MOTT, C.PA,
ALLEN WEEDER C.P.A.
GERALD L. HUNTER, C.P.A.
R MICHAEL SEATTY, C.P.A.
WALTON F. CARLSON, C.PA,
JAMES R. CRUCE, CA&
KURTS G. SIENESE, C.P.A
CONCORDIA OFFICE
O E. ROBEWS, C.P.A.
E. WAYNE HILTON, C.P.A.
SCOTT CITY
ROBERT BROOKS, C.P.A.
MANAGER
MEMBER! OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC
KENNEDY AND C O E
CERTIFIED PUBLIC ACCOUNTANTS
UNITED BUILDING
SALINA, KANSAS 67401
OID - 025 -IMI
September 6, 1978
The Honorable Mayor Jack Weisgerber
and The City Commissioners
City of Salina
P.O. Box 746
Salina, Kansas 67401
Gentlemen:
RECEIVED
S E P 7 1978
CITY MANAGER'S OFFICE
WICHITA OFFICE
RANDALL P. ANDERSON. C.P.A.
GERALD V. HARMON, C.P.A.
GARY L POORE, C.P.A.
WILLIAM W. EDWARD, C.P.A.
TOM G. JOHNSON. C.P.A.
CHRISTOPHER W. MERCHANT. C.P.A.
GREAT BEND OFFICE
GEORGE F. DRAKE, C.P.A.
BENT W. ERWIN, C.P.A.
LAYNE C. SHIRK, C.P.A.
GOODLAND OFFICE
ROSEW D. WILBUR, C.P.A.
WILLIAM H. JENKINS, C.P.A.
MARYBVILLE OFFICE
RICHARD D. MILLER, C.P.A.
COLBY OFFICE
B. EUGENE CRISS, C.PA.
Re: City of Salina Audit
We submit herewith our proposal for the audit of the City of Salina, Kansas, for
the year 1978.
We will perform the audit of The City of Salina, Kansas, and its related departments
excluding the Salina Bicentennial Authority, the Public Health Board, the Public
Library Board, the Salina Airport Authority, and the Firemen's Relief Association
fortheyear 1978 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 the procedures necessary to meet the require-
ments of the Federal Audit Guides and Standards for the Community
Development Block Grant Funds and the General Revenue Sharing Funds
received by the City as the primary recipient. '
Honorable Mayor Jack Weisgerber
and'the City Commissioners
September 6, 1978
Page 2
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.
4. The audit will be performed in part after April 15, 1979, and the
report shall be rendered no later than July 31, 1978, unless by
mutual agreement the time for submitting such report is extended.
Certain interim audit procedures may be performed prior to the year
ending December 31, 1978.
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 perform
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 procedures out-
lined in item 2 shall not exceed $9,450.00.
In the event additional work is required to audit secondary recipients
receiving $25,000 or more in General Revenue Sharing Funds, we will
meet with the proper City officials and determine whether we will per-
form the required procedures or whether the City's personnel will be
able to perform some or all of the procedures. If we are required to
audit the General Revenue Sharing Funds of any secondary recipients,
our fee will be based upon our regular rates with a maximum fee to
be negotiated based upon the time required.
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 in the spaces
indicated below. The duplicate copy is for your file.
Very truly yours,
PAM:cb Certifi Public Accountants
Ac ped this day of Q1 , 1978.
CC's
M or - City of ina, Kansas City Clerk - City of Salina, Kansas
M. J. KENNEDY. CPA. IRETIREDI
SALINA OFFICE
RALPH E. REIR, CP.A.
JOHN W. FOOS, L.P.A.
LESTER M. MERT2, C.P.A.
ADLEY E. JOHNSON, C.P.A.
DON P. DIEDERICH, C.P.A.
PAUL A. MOTT. C.P.A.
ALLEN WEBBER. C.P.A.
GERALD L. HUNTER, CPA.'
R MICHAEL BEATTY, O.P.A.
WALTON F. CARLSON, CPA
JAMES R. CRUCE. C.P.A.
KURTIS G. SIEMERS, CPA.
CONCORDIA OFFICE
C. E. ROBERTS, C.P.A.
E. WAYNE HILTON, CPA.
SCOTT CITY
ROBERT BROOKS, C.P.A.
MANAGER
MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIO
KENNEDY AND C O E
CERTIFIED PUBLIC ACCCUNTA
UNITED BUILDING
SALINA. KANSAS 67401
SIS - 5261661
October 4, 1978
The Honorable Mayor Jack Weisgerber
and The City Commissioners
City of Salina
P.O. Box 746
Salina, Kansas 67401
Gentlemen:
Oc�LW.IC..
NA A DERSON, C.
ERA
9 CITY MANAFMYLL POO EMC P.A C.P.A.
GREAT SENO OFFICE
GEORGE F. DRAKE, C.P.A.
BERT W. ERWIN, C.P.A.
LAYNE C. SHIRK, C.P.A.
OOOOLAND OFFICE
ROBERT D. WILHUR. C.P.A.
WILLIAM H. JENKINS, C.P.A.
MARYSVILLE OFFICE
RICHARD D. MILLER, C.P.A.
COLBY OFFICE
B. EUGENE CRISS, C.P.A.
Re: City of Salina Audit
We herewith submit an addendum to Item 2 of our proposal dated September 6, 1978,
for the audit of the City of Salina, Kansas, for the year 1978.
The following sentence should be added to Item 2,
"Our report on the Community Development Block Funds will be completed
within 150 days after December 31, 1978, as required by the applicable
Federal Audit Guide."
If the above addendum is satisfactory, please sign in the spaces indicated below.
The duplicate copy should be associated with our original proposal.
Very truly yours,
Certified icAccountants
!�d this 361 day of Q1� 1978.
.k-4�
City ofina, Kansas City Clerk -City of Salina, Kansas
CP.A
M. A KENNEDY. CFA, IRETREDI
SALINA OFFICE
RALPH E. REM. C.P.A.
JOHN W. PODS. CPA.
E. T. SHEA. C.P.A
LESTER M. MERR. CAA
ADLEY E. JOHNSON. C.PA,
DON P. DIEDERICH, C.P.A.
PAUL A MOTT. C.PA
B. E. CRISS. C.P.A.
ALLEN WEBBER. CPA.
GERALD L HUNTER C.P.A.
R. MICHAEL BEAM, CPA.
WALTON F. CARLSON, C.P.A.
JAMES R. CRUCE. C.P.A.
CONCORDIA OFFICE
C. E. ROBERTS. C.P.A.
E. WAYNE HILTON. CA.A
MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
KENNEDY AND C O E
CERTIFIED PUBLIC ACCOUNTANTS
UNITED BUILDING
SALINA, KANSAS 67401
ME - EEE -1001
Honorable Mayor Karen Graves
and the City Commissioners
City of Salina
P.O. Box 746
Salina, Kansas 67401
Gentlemen:
May 25, 1979
Re: City of Salina Audit
WICHITA OFFICE
RANDALL P. ANDERSON C.P.A.
GERALD V. HARBOR. C.P.A.
GARY L POORE. C.P.A.
WILLIAM W. SOWARD, C.P.A.
GREAT BEND OFFICE
WILLIAM H. MONROE. C.P.A.
GEORGE F. OMRE. C.P.A.
BERT W. ERWIN. C.P.A.
GOODLAND OFFICE
ROBERT D. WILBUR C.P.A.
COLBY OFFICE
ROBERT L STEIMEL C.P.A.
MANAGER
We herewith submit an Addendum to Item 2 of our proposal dated September 6, 1978,
for the Audit of the City of Salina, Kansas, for the year 1978. The following
paragraph should be added to Item 2.
We will make our records available for audit by authorized governmentt
personnel or representatives in our office during normal business
hours for a period of 3 -years after issuance of our audit report.
If the above Addendum is satisfactory, please sign in the spaces indicated below.
The duplicate copy should be associated with our original proposal.
Very truly yours,
Ltifieblic Accountants
Accepted this day of , 1979.
Mayor - City of Salina, Kansas
City Clerk - City of Salina, Kansas
w
CITY OF SALINA
AREA CODE 913 817-9953
CITY - COUNTY BUILDING
300 WEST ASN
P. O. BOX 749
SALINA. KANSAS 97401
August 6, 1979
Kennedy and Coe
Certified Public
P. 0. Box 1179
Salina, Kansas
Gentlemen:
Accountants
67401
CITY CLERK'S OFFICE
D. L. HARBISON
M. E. ABBOTT
In connection with your examination of the various funds and account groups of
the City of Salina for the year ended December 31, 1978, for the purpose of
expressing an opinion as to whether the financial statements present fairly the
cash and unencumbered cash balances of the various funds of the City of Salina
at December 31, 1978, and its revenues and expenditures for the year then ended
in conformity with applicable Kansas Statutes, we confirm to the best of our
knowledge and belief, the following recommendations made to you durinq 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 the
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.
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 requirements of the State Municipal Accounting Board.
MEMBER ... KANSAS LEAGUE OF MUNICIPALITIES • NATIONAL LEAGUE OF CITIES
A
Kennedy and Coe
August 6, 1979
Page 2
7. No events have occurred subsequent to December 31, 1978,
which, had they been known at that date, would have required
adjustment to, or disclosure in, the financial statements.
Respectfully submitte
William E. Harris, Acting City Manager
as of 12-31-78
��Ltiu-wr-
D. L. Harrison, City Clerk
M. E. Abbott, City Treasurer
L. O. BENGTSON, CITY ATTORNEY
114 EAST IRON
P. 0 BOX 903
AREA CODE 913 $232244
_.4 Y
. r• r T! p`'17 J
July 18, 1979
Kennedy & Coe
Certified Public Accountants
P.O. Box 1179
Salina, Kansas 67401
Gentlemen:
DANIEL L. HEBERT, ASSISTANT CITY ATTORNEY
PLANTERS RANK ARCADE. SUITE C
AREA CODE: 913 825 5482
Re: City of Salina, Kansas
In regards to your examination and audit of the financial statement
of the City of Salina, Kansas, I wish to submit the following in regards
to my involvement and representation of the City of Salina, Kansas, as
City Attorney.
As of this date the City of Salina, Kansas, is involved in the
following litigations:
(a). City of Salina, Kansas vs Helen Jaggers,
et. al., Case No. 78 C-150; and City of Salina, Kansas
vs Dauer Implement Company, et. al., Case No. 78 C-226.
Both of these cases involve questions pertaining to the legal
authority of the City and County to control subdivision regulations
outside the city limits. Neither action requests any money judgments,
either for or against the City of Salina.
(b). Lesco, Inc. vs City of Salina, et. al.,
Case No. 79 C-11.
This is a suit of a subcontractor on'the Bicentennial Center
against the contractor, the City of Salina and the architects for damage
for the cancellation of a subcontract on the Bicentennial Center.
Plaintiff prays for judgment in a sum in excess of $10,000 for alleged
loss of profits on the contract. It is the opinion of the undersigned
that in view of the fact that the City had no contract with the plaintiff
that no judgment could be rendered against the City of Salina, Kansas.
Other than the above mentioned litigation the undersigned has no
knowledge as of the date of this letter of any unasserted possible claim
against the City or of any pending or threatened litigation, claims or
MEMBER ... KANSAS LEAGUE OF MUNICIPALITIES - NATIONAL LEAGUE OF CITIES
Kennedy & Coe
July 18, 1979
Page 2
contingent liability which might result in significant judgment being
assessed on behalf of or against the City of Salina or which resulted
for nonmrpliance with federal or Kansas statutes or other regulations.
Respectfully submitted,
L. 0. Bengtson
City Attorney
LOB/dg
cc: City Clerk
AREA CODE 913 8374663
CITY - COUNTY BUILDING
388 WEST ASN
P. O. BOX 716
SALINA. KANSAS 6MI
July 16, 1979
L. 0. Bengtson
City Attorney
114 East Iron Avenue
Salina, Kansas 67401
Dear Mr. Bengtson:
CITY CLERK'S OFFICE
O. L. HARRISON
M. E. ABBOTT
In connection with an examination of the financial statements of the City of
Salina, Kansas, at December 31, 1978, and for the year then ended, Kennedy &
Coe, Certified Public Accountanta, P. 0. Box 1179, Salina, Kansas, 67401, 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 for
non-compliance with Federal or Kansas Statutes or other regulations. Your
response should include matters that existed at December 31, 1978, and during
the period from that date to the date of your response.
Sincerely,
D. 4;r_r_ison
City Clerk
DLH/js
MEMBER ... KANSAS LEAGUE OF MUNICIPALITIES - NATIONAL LEAGUE OF CITIES
1.
KENNEDY AND COE
CERTIFIED PUBLIC ACCOUNTANTS
625 FIRST NATIONAL BANK BUILDING
WICHITA, KANSAS 67202
316 - 261.6202
215 WEST SEVENTH. P. O. BOX 625
CONCORDIA, KANSAS 66901
913 - 243-1616
109 SOUTH NINTH. P.O. BOX 33
MARYSVILLE. KANSAS 66908
913 - 962-5311
City of Salina
City Hall Building
Salina, Kansas 67401
X UNITED BUILDING, P. O. BOX 1227
SALINA. KANSAS 67601
913 - 625-1561
September 26, 1979
Professional services through August 31, 1979,
including examination of records for the period
ended December 31, 1978, and preparation of report
on examination, including a separate report on
Community Development Block Grant Funds
3 gao " 0-a-L
s
g2yS u
1209 WILLIAMS. P. O. BOX 929
GREAT BEND. KANSAS 67510
316 - 791-5161
1002 BROADWAY, P. O. BOX IST
GOODLAND, KANSAS 67738
9I3 - 889.3676
1650 WEST FOURTH. P. O. BOX 626
COLBY. KANSAS 67701
913 - 662-3919
608 SOUTH MAIN, P. O. BOX 611
SCOTT CITY. KANSAS 67871
116 - 672.5119
$9,450.00
M. J. KENNEDY, C.P.A. IRETIREDI
1
SALINA OFFICE
RALPH E. REIn, C.P A.
JOHN W. POOR. C.P.A.
LESTER M. MEM CPA.
ADLEY E. JOHNSON, C.P.A.
DON P. DIEDERICH, C.PA
PAUL A. MOTT, C.P.A.
ALLEN WEBBER, C.PA.
GERALD L. HUNTER, C.P.A.
R. MICHAEL BEATTY. CPA,
WALTON F. CARLSON, C.P.A.
JAMES R. CRUCE, C.P -
KURTS G. SIEMERB, C.P.A
CONCORDIA OFFICE
C. E. ROBERTS, C,PA
E. WAYNE HILTON, C.P.A.
SCOTT CITY
ROBERT BROOKS, C.P.A.
MANAGER
MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
KENNEDY AND C O E
CERTIFIED PUBLIC ACCOUNTANTS
UNITED BUILDING
SALINA, KANSAS 67401
DID - 925-1601
The Honorable Mayor Karen Graves
and the City Commissioners
City of Salina
P.O. Box 746
Salina, Kansas 67401
December 13, 1979
WICHITA OFFICE
RANDALL P. ANDERSON, C.P.A.
GERALD V. HARMON, CIA.
GARY L POORE, C.P.A.
WILLIAM W. EDWARD, C.P.A.
TOM G. JOHNSON, C.P.A.
CHRISTOPHER W. MERCHANT, C.P.A.
GREAT BEND OFFICE
GEORGE F. DRAKE, C.P.A.
BERT W. ERWIN, C.P.A.
LAYNE C. SHIRK C.P.A.
GOOOLAND OFFICE
ROBERT D. WILBUR, C.P.A.
WILLIAM H. JENKINS, C.P.A.
MARYBVILLE OFFICE
RICHARD D. MILLER, C.P.A.
COLBY OFFICE
B. EUGENE CRISS, C.P.A.
We submit herewith our proposal for a compliance examination of the Community
Development Block Grant Funds and General Revenue Sharing Funds received by the
City of Salina, Kansas, as a primary recipient.
Our examination will include the performance of those procedures necessary to meet
the requirements of the Federal Audit Guides and Standards for the Community Develop-
ment Block Grant Funds and the General Revenue Sharing Funds, under the following
terms and conditions:
1.. The issuance of a compliance report on Community Development
Block Grant Funds and General Revenue Sharing Funds is required
on at least one out of every two years for the Community Develop-
ment Block Grant Funds and once out of every three years for the
General Revenue Sharing Funds. A compliance report will be required
for the General Revenue Sharing Funds for the year 1979 and we
understand the City desires a report for the Community Development
Block Grant Funds, although such report is not required for calen-
dar year 1979.
2, We will make our records available for audit by authorized Govern-
ment personnel or representatives in our office during normal
business hours for a period of three years after issuance of our
report on examination.
3. Our report on the Community Development Block Grant Funds will
be completed within 150 days after December 31, 1979, as required
by the applicable Federal Audit Guide, Our report on the General
Revenue Sharing Funds will be issued no later than March 1, 1980,
in accordance with the requirements of the Office of Revenue Sharing.
The Honorable Mayor Karen Graves
and the City Commissioners
December 13, 1979
Page 2
4. Our fee for services rendered in connection with the compliance
examination shall be based on our normal rate schedule for the
persons engaged on the work; however, our fees for the exami-
nations shall not exceed:
General Revenue Sharing Funds 13,300
Community Development Block Grant Funds $1,200
in In the event additional procedures are required to audit secon-
dary recipients receiving $25,000 or more in General Revenue
Sharing Funds, we will meet with the proper City officials and
determine whether we will perform the required procedures or
whether the City's personnel will be able to perform some or
all of the procedures. If we are required to audit the General
Revenue Sharing Funds of any secondary recipients, our fee
will be at our regular rates for municipalities based upon
the actual time required.
We will be happy to discuss any aspect of this proposal with you at your convenience.
If this meets with your approval, please sign in the spaces indicated below. The
duplicate copy is for your file.
Very truly yours,
/
Certified Public Accountants
Accepted this LL day of , L11, , 19 % Ll
Mayor - City of Salina, Kansas
City Clerk - City of Salina, Kansas
KENNEDY AND COE
CERTIFIED PUBLIC ACCOUNTANTS
Examination of records applicable to General
Revenue Sharing Funds and preparation of report
on compliance examination required for the
period ended December 31, 1979
$3,288.92
x
929 FIRST NATIONAL BANK BUILDING
UNITED BUILDING, P. O. BOX 1247
- 1209 WILLIAMS, P. O. BOX 929
WICHITA. KANSAS 67202
SALINA, KANSAS 67201
GREAT BEND, KANSAS 61920
210 - 2916202
912 - 2211961
US - 79}5661
219 WEST SEVENTH. P. O. BOX 623
- 1002 BROADWAY, P. O. BOX 167
CONCORDIA. KANSAS 66901
GOODLAND. KANSAS 67729
913 - 263.1616
March. 27, 1980
913 - 699-306
- 109 SOUTH NINTH, P.O. BOX 33
- 1930 WEST FOURTH. P. O. BOX 629
MARYSVILLE. KANSAS 66303
COLBY. KANSAS 67701
913 - 062.9213
912 - 262-3919
606 1
City Of Salina
SCOTT CITY. KANSAS 7.71B
6
City County Building
216. 472,5319
Salina, Kansas 67401
Examination of records applicable to General
Revenue Sharing Funds and preparation of report
on compliance examination required for the
period ended December 31, 1979
$3,288.92
KENNEDY AND COE
CERTIFIED PUBLIC ACCOUNTANTS
323 FIRST NATIONAL BANK BUILDING
WICHITA. KANSAS 67202
316 - 262.6202
216 WEST SEVENTH, P. O. BOX 626
CONCORDIA. KANSAS 66601
913 - 243.1616
109 SOUTH NINTH. P. O. BOX 33
MARYSVILLE. KANSAS 66808
813 - 662.8313
TEMPLE BUILDING. P. O. BOX 604
MCCOOK, NEBRASKA 69001
306 - 343-370
City of Salina
City Hall Building
Salina, KS 67401
A UNITED BUILDING, P. O. BOX 1179
SALINA. KANSAS 67401
913 - 826-1661
July 22, 1982
Professional services through June 30, 1982,
including the following:
Services under our December, 1978, contract
related to obtaining exemption from general
fixed asset accounting requirements of
K. S. A. 75-1120(a)
Services under Phase II of our April, 1980,
contract related to assistance in implementa-
tion of fixed asset accounting system for
the enterprise funds
1910 19TH STREET. P. O. BOX 929
GREAT BEND, KANSAS 67330
316 - 782-3273
1002 BROADWAY. P. O. BOX 187
GOODLAND. KANSAS 67733
913 - 899.3676
1660 WEST FOURTH, P. O. BOX 426
COLBY. KANSAS 67701
913 - 462-3919
606 SOUTH MAIN. P. O. BOX 631
SCOTT CITY, KANSAS 67871
316 - 872-6319
$ 345.50
3,996.38
$4.341.88
F- . —.�
P�r,Qfeasioctal sefv3ces` two Ii August l',1 -0w in
�pnneat ioa•_.:�z3Lh-.t he-#rt�klo�Tittgr.,.,.,, ,..,,,.,:.. ter.:-,-_. .....:.:......
Examination of the separate records of the Salina
Bicentennial Center for the period August 15 to� h�
December 31, 1979, including information required
to develop a fixed asset schedule and depreciation
expense calculation 4,800.00
t=ftT1iaB'r"di5 records of the City for the year
ended"�Z�il'fh"e""3i:""T979�'"3Yrd^prl�raxatton„"aE'"reP,vx't•'."^•-'".--•-.,.,_...„ -:,.
on examinationuaas '-00
.._
KENNEDY AND COE
•
' CERTIFIED PUBLIC ACCOUNTANTS
x
— 525 FIRST NATIONAL BANK BUILDING UNITED BUILDING. P. 0. BOK 1179 _
1910 18TH STREET. P. O. BOK 929
WICHITA, KANSAS 67202 SALINA. KANSAS 67401
GREAT BEND, KANSAS 69630
316 - 263-6202 913 - 825-1361
316 - 792-5270
215 WEST SEVENTH. P. O. BOK 623 _
1002 BROADWAY, P. O. BOK 187
(� 19011p(�
CONCORDIA, KANSAS 66901 September 1J.
e
GOODLAND. KANSAS 67733
913 - 699-3676
913 - 243-1616 ,
— 109 SOUTH NINTH. P. O. BOK 33 —
1650 WEST FOURTH. P. O. BOK 426
MARYSVILLE, KANSAS 66508
COLBY. KANSAS 67701
913 - 362.5313
913 - 462.3919
TEMPLE BUILDING. P. O. BOK 604 —
606 SOUTH MAIN. P. O. BOK 631
MCCOOK. NEBRASKA 69001
SCOTT CITY, KANSAS 67871
308 - 345-5717
316 - 872.5319
City of Salina
City Hall Building
Salina, Kansas 67401
Balance e}man"by stateflt"�Yevio'usly rendered R^ry w ^
F- . —.�
P�r,Qfeasioctal sefv3ces` two Ii August l',1 -0w in
�pnneat ioa•_.:�z3Lh-.t he-#rt�klo�Tittgr.,.,.,, ,..,,,.,:.. ter.:-,-_. .....:.:......
Examination of the separate records of the Salina
Bicentennial Center for the period August 15 to� h�
December 31, 1979, including information required
to develop a fixed asset schedule and depreciation
expense calculation 4,800.00
t=ftT1iaB'r"di5 records of the City for the year
ended"�Z�il'fh"e""3i:""T979�'"3Yrd^prl�raxatton„"aE'"reP,vx't•'."^•-'".--•-.,.,_...„ -:,.
on examinationuaas '-00
.._
P M. J. KENNEDY. C.P.A. IRETIREDI
SAUNA OFFICE
RALPH E. REITZ, CPA.
JOHN W. PODS, CRA.
LESTER M. MER GPA.
ADLEY E. JOHNSON, C.P.A.
DON P. DIEDERICH, C.P.A
PAUL A. MOTT, CPA.
ALLEN WEBBER, C.P.A.
GERALD L. HUNTER C.P.A.
R. MICHAEL BEATTY, C.P.A.
WALTON F. CARLSON, C.P.A.
JAMES R. CRUCE, C.P.A.
KUWIS G. SIENESE, C.P.A.
CONCORDIA OFFICE
C. E. ROBERTS, C.P.A.
E. WAYNE HILTON, L.P.A.
SCOTT CITY
ROBERT BROOKS, C.P.A.
MANAGER
MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
KENNEDY AND C O E
CERTIFIED PUBLIC ACCOUNTANTS
UNITED BUILDING
SALINA. KANSAS 67401
SIS - 0¢8-1511
The Honorable Mayor Karen Graves
and the City Commissioners
City of Salina
P.O. Box 746
Salina, Kansas 67401
December 13, 1979
WICHITA OFFICE
RANDALL P. ANDERSON. C.P.A.
GERALD Y, HARMON, C.P.A
GARY L POORE, C.P.A.
WILLIAM W. EDWARD, C.P.A.
TOM G. JOHNSON. C.P.A.
CHRISTOPHER W. MERCHANT, C.P.A.
GREAT BEND OFFICE
GEORGE F. DRAKE, L.P.A.
BERT W. ERWIN, C.P.A.
LAYNE C. SHIRK C.P.A.
GOODLAND OFFICE
ROBERT D. WILBUR C.P.A.
WILLIAM H. JENKINS, C.P.A.
MARYSVILLE OFFICE
RICHARD D. MILLER C.P.A.
COLBY OFFICE
B. EUGENE CRISS, C.P.A.
We submit herewith our proposal for the audit of the Salina Bicentennial Center,
for the period operated in 1979 by the City, August through December.
We will perform the audit of the Salina Bicentennial Center 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 accountants
qualified under regulations of the State Municipal Accounting Board.
2, In the event Kansas statutes and/or the State Municipal Accounting
Board change the audit requirements for Kansas municipalities or
substantial additional audit procedures will be required as the
result of unanticipated problems, we will notify the City Commission
promptly before continuing and request the right to renegotiate
with the commissioners the maximum fee.
3. The audit will be performed in part after April 15, 1980, and it is
anticipated the report can be issued by July 31, 1980. Certain
interim audit procedures may be performed prior to the year ended
December 31, 1979
4. The maximum fee shall include assistance required to develop
a fixed asset schedule and depreciation expense calculation
applicable to the Salina Bicentennial Center.
i
The Honorable Mayor Karen Graves
and the City Commissioners
December 13, 1979
Page 2
5. Our fee for services rendered in connection with the examination
including item No. 4 above, shall be computed according to our
regular rates for municipalities; however, our fees for examination
shall not exceed $4,800.00.
We will be happy to discuss any aspect of this proposal with you at your convenience.
If this meets with your approval, please sign in the spaces indicated below. The
duplicate copy is for your file.
Very truly yours,
Certified Public Accountants
Accepted this /7-/� day of 192 -LI
9�j.
Mayor - City of Salina, Kansas
City Clerk - City of Salina, Kansas