woods and durham 1975_S,TATE OF KANSAS
EPARTMENT OF
DIVISION OF ACCOUNTS AND REPORTS
�Gmr�r�iQf7a�can
State Office Building Topeka, Kansas 88812
December 7,.1976
To the Governing Body:
Revenue Sharing Fund a
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 K.S.A. 75-1124.
Date of Audit Report:
Municipality Audited:
Date Received in This Office:
Audit Report Covering
Revenue Sharing Fund Statement
of Revenue, Appropriations,
Encumbrances, Expenditures and
Balance and the Statement of
Obligations Incurred 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
October 29,.1976
Revenue Sharing Fund, Salina
December 7, 1976
Audit Period
Year ended 12-31-75
Woods and Durham
Salina
W. Rex Woods
96
425
Very truly yours, \
James R. Cobler, Direc�w�
Division of Accounts and Reports
OdOW to he attached to voucher and Bled with Cluk of Mun4dpdity.
Mae Cepy for Aoommtant'r File.
AR -102 (7-29-76)
$fiATE OF KANSAS
EPARTMENT OF
DIVISION OF ACCOUNTS AND REPORTS
din2>'irccz�2atcf�n.
State Office Building - Topeka, Kansas 66612
December 22, 1976
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 K.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:
October 29, 1976
City of Salina
December 7, 1976
Audit Period
Year ended 12-31-75
Licensed Municipal Public Accountant
in charge of audit: License No.
Certified Public Accountant
in charge of audit: Permit No.
Woods.& Durham
Salina
W. Rex Woods
96
425
Very truly yours,
James R. Cobler, Director
Division of Accounts and Reports
by
Origioel to he attached to voucher and Bled with Clerk of Mumlobs ..
Blas Copt for Acommta&s Pilo.
AR -102 (7-29-76)'
A
WOODS & DURHAVI d
605 W. NORTH STREET - -
P.O. BOX 1324 TELEPHONE - AREA 913 - 825-5494
SALINA, KANSAS 67401
December 29, 1976
City Clerk
City of Salina
City -County Building
Salina, Kansas 67401
Dear Don:
Attached is the original copy of Receipt from State of Kansas showing receipt
of a copy of our audit report covering the revenue sharing funds for the cal-
endar year 1975.
Sincerely yours,
jWOODS & URRA/Mf /
W. Rex Woods
WRW:jm
Enc.
' Soals'na
WOODS & DURHAM N�77� comi AN Way�lei
605 W. NORTH STREET
P. O. BOX 1324 TELEPHONE - AREA 913, TAYWR5-5494
SALINA, KANSAS, 67401
November 4, 1975
Mr. R. G. Henley
Department of Administration
Division of Accounts and Reports
State Office Building
Topeka, Kansas 66612
Re: Review - audit report - 1974
City of Salina, Kansas
Dear Mr. Henley:
I appreciate very much receiving your inquiry regarding the
budgeting of the ambulance fund for the calendar year 1974.
I have reviewed the appropriate statutes and find no exemp-
tion from the budget law applying to ambulance fund of the
City of Salina. This matter has been discussed with the City
Clerk of Salina. The City ceased operations of the ambulance
after 1974 as the County now maintains a county wide ambulance
operation.
I look forward to your continual review of our audit reports.
Sincerely yours,
WOODS & DURHAM
e�Itel"41
W. Rex Woods
WRW:kkw
cc: Don Harrison
City Clerk, Salina
0
STATE OF KANSAS
/
Ayvart`nerct o/ ' �.0 n..y4 -Alminijtratio/1
Division of Accounts and Reports
STATE OFFICE BUILDING
TOPEKA 66612
October 14, 1975
W. Rex Woods, CPA
Woods & Durham
Certified Public Accounts
P.O. Box 496
Salina, Kansas 67401
Dear Sir:
We are reviewing your audit report of the city of Salina,
Kansas, for the year ending December 31, 1974.
We are unable to locate statutory authority exempting the
Ambulance Fund form the State Budget Law, and note that the city
-has not submitted an ambulance fund budget for the 1975 or 1976
.budget years, either.
We will withhold comment awaiting your reply.
RGS:GM:cj
Yours very truly,
James R. Cobler, Director
Division of Accounts and Reports
By
R. G. Onley
WOODS & DURHAMAu , n 4 6 m Way %nies
swul
605 W. NORTH STREET
P. O. BOX 1324
SALINA. KANSAS, 67401
The City Commission
The City of Salina
Salina, Kansas 67401
Gentlemen:
TELEPHONE - AREA 913. TAYWR5-5494
November 14, 1975
This letter is to confirm the arrangements for our examination of the financial
statements of the City of Salina for the year ending December 31, 1975.
We will examine the City's balance sheet at December 31, 1975, of the various
funds and.account groups and the related statements of revenue, expenditures and
encumbrances, statement of revenue and expense - enterprise funds, statement of
changes in fund balances, statement of changes in retained earnings - enterprise
funds, and statement of change in financial position for the year then ended, for
the purpose of expressing an opinion on them. Our examination will be in accordance
with generally accepted auditing standards and will include such tests of the ac-
counting records and such other audit procedures as we consider necessary, and the
Minimum Standard Audit Program approved by the State Municipal Accounting Board.
This. agreement does not include an examination of the financial statements of the
revenue sharing fund. This examination is not designed to disclose defalcations
and other irregularities nor can it be relied upon for this purpose.
Your accounting department personnel will assist us to the extent practical in com-
pleting our engagement. They will provide us with the schedules we deem necessary.
A list of such schedules will be furnished you.
Our charges for these services will be Seven Thousand Five Hundred Dollars ($7,500.00).
It should be understood that should circumstances arise that will require our services
to be extended which will cause the fee to be exceeded, we will bring this to your
attention before proceeding. Statements will be presented as the work progresses,
and are due and payable upon presentation.
We are pleased to have this opportunity to serve you. If this letter correctly ex-
presses your understanding, please sign the enclosed copy where indicated and return
it to us.
Sincerely yours,
WOODS & DURRAM
0)/W// Y)")
W. Rex Woods
Approved:
By.
Date /2_-22^7S
{ WOODS & DURHAM
605 W. NORTH STREET
P. O. BOX 1324 TELEPHONE - AREA 913, TAYWR 5-5494
SALINA, KANSAS, 67401
November 14, 1975
The City Commission
The City of Salina
Salina, Kansas 67401
Gentlemen:
This letter is to confirm the arrangements for our examination of the financial
statements of the revenue sharing fund of the City of Salina for the year ending
December 31, 1975.
We will examine the balance sheet of the revenue sharing fund at December 31, 1975,
and the related statements of revenue, appropriations, encumbrances and balance,
obligations incurred, and summary of data submitted to Bureau of Census, for the
year then ended, for the purpose of expressing an opinion on them. Our examination
will be in accordance with generally accepted auditing standards and will include
such tests of the accounting records and such other audit procedures as we consider
necessary, and by the audit guide and standards for revenue sharing recipients. The
examination leading to the expression of an opinion is not designed to disclose de-
falcations and other irregularities, nor can it be relied upon for this purpose.
Your accounting department personnel will assist us to the extent practical in com-
pleting our engagement. They will provide us with the schedules we deem necessary.
A list of such schedules will be furnished you.
Our charges for these services are at standard per diem rates, billed each month as
the work progresses. Our invoices are due and payable on presentation.
We are pleased to have this opportunity to serve you. If this letter correctly ex-
presses your understanding, please sign the enclosed copy where indicated and return
it to us.
By_>PA92
Date 14R -Z2-7 ) -
Sincerely yours,
WOODS & DURHAM
�
W. Rex Woods
//-ay-7S
WOODS & DURHAM A. Way wmio
Y
605 W. NORTH STREET
1��=hY:fFYi!
SALINA, KANSAS, 67401
The City Commission
The City of Salina
Salina, Kansas 67401
Gentlemen:
TELEPHONE - AREA V3, TAYt R5-5494
November 14, 1975
Enclosed is an original and one copy of proposed engagement Petters covering tfie
following:
Audit for the year ending December 31, 1975
Audit of the revenue sharing funds for the year ending December 31, 1975
As you have noticed, the format of the audit reports for the past year ended June
30, 1975, was considerably different from that of previous years. This change in
reporting standards regarding the format of the reports is still up in the air. How-
ever, we feel in all fairness to you we need to extend to you a written commitment
at this time instead of waiting for any firm set of standards. Therefore, we submit
for your approval the enclosed engagement letters.
The past association with you has been very much appreciated.
Once you,have approved the enclosed engagement letters please sign both, return one
to us and keep one for your files.
Sincerely yours,
jWOODS & DURHAM
W. Rex Woods
WRW:jr
Enclosures
J
i�
WOODS & DURHAM %t4)�a AM., lwr�
605 W. NORTH STREET
P. O. BOX 1324 TELEPHONE - AREA 913, TAY1115-5494
SALINA, KANSAS, 67401
November 4, 1974
The City Commission
The City of Salina
Salina, Kansas 67401
Gentlemen:
This letter is to confirm the arrangements for our services to the City of
Salina for the year ending December 31, 1974.
We will examine the 'accounts and records of the revenue sharing fund for
the period ending December 31, 1974. Our examination will be in accordance
with generally accepted auditing standards and will include such tests of
the accounting records and such other audit procedures as we consider nec-'
essary to render an opinion on the fairness of the statements required by
the audit guide and standards for revenue sharing recipients.
The examination leading to the expression of an opinion is not designed to
disclose defalcations and other irregularities nor can it be relied upon
for this purpose.
Fees for our services will be at our standard rates for the time spent. We
will bill you as the work progresses and all invoices are due and payable
upon presentation.
If these arrangements meet -with your approval, please sign the enclosed copy
of this letter in the space provided and return it to us.
Sincerely yours,
WOODS & DURHAM
Approv
1
Date 4- f (,-
9
WOODS & DURHAM wow yuh,6
�� 1"V
605 W. NORTH STREET
P. O. BOX 1324 TELEPHONE - AREA 913, TAYWR 5-5494
SALINA, KANSAS, 67401
November 4, 1974
The City Commission
The City of Salina
Salina, Kansas 67401
Gentlemen:
This letter is to confirm the arrangements for our services to the City of
Salina for the year ending December 31, 1974.
We will examine the accounts and records of the City of Salina, Salina, Kan-
sas, for the year ending December 31, 1974. Our examination will be in
accordance with generally accepted auditing standards and will include such
tests of the accounting records and such other audit procedures as we con-
sider necessary, and the Minimum Standard Audit Program approved by the State
Municipal Accounting Board. Our examination will not include the accounts
and records of the revenue sharing fund.
This examination is not designed to disclose defalcations and other irregu-
larities nor can it be relied upon for this purpose.
It is understood that our fee will be Seven Thousand Two Hundred Dollars
($7,200.00). If any extraordinary matters come to our attention during the
engagement and an extension of our services appears to be required, we will
consult with you about extending our services and increasing our fee.
If these arrangements meet with your approval, please sign the enclosed copy
of this letter in the space provided and return it to us.
Sincerely yours,
WOODS & DURHAM
Approve
h,� ✓✓
Date A -7
ca/ Oda