Audit - 1958
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SALINA CITY - SALINE COUNTY. KANSAS
JOINT BOARD OF HEALTH
AUDIT REPORT
1959
CONTENTS
Schedules
Page s
Accountant I S Report
1
Cash Receipts. Disburs ements. and Balances
Health Department and Guidance Center
Budget Comparisons
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2
3
4
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BARTLETT, SETTLE, EDGERLE Be KNIGHTLY
ACCOUNTANTS 6: AUDITORS
E. R. BARTLETT
NORMAN SETTLE. CPA
5.5. EDGERLE
J. WILLIAM KNIGHTLY. CPA
J. RICHARD GODFREY. CPA
1020 NORTH MAIN
VALLEY FEDERAL BUILDING
May 4. 1960
DIAL 0.10 2-335B
HUTCHINSON. KANSAS
To The Board of Joint City - County Health Department of
Salina. Kansas:
We have examined the records and accounts of the Joint City - County Health
Department for the year ended December 31. 1959. Our examination was performed
in accordance with the applicable provisions of the Minimum Standard Audit Program
approved by the State Municipal Accounting Board and included appropriate tests and
verifications of the records and balances. Comments pertaining to our examination
are made on the following page preceding the related schedules.
In our opinion. the accompanying schedules reflect the cash position of the
Joint City - County Health Department at December 31. 1959. and the cash trans-
actions for the period then ended.
Respectfully.
BARTLETT. SETTLE. EDGERLE & KNIGHTLY
øtJ¿¡¿ §-<~,/
S. S. Edgerle
Licensed Municipal Public Accountant.
Licens e #45. In Charge of and.
Actively Engaged on This Audit.
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COMMENTS PERTAINING TO EXAMINATION
Receipts from Salina City and Saline County as recorded by your records are
in agreement with the disbursement records of these respective m.unicipalities.
Collections of fees by the Guidance Center were supported by copies of receipts
issued for such cash received.
The Planters State Bank, Salina, Kansas, is the depository for funds of these
departments and, as such, confirmed by certificate the balance on deposit at
December 31,1959, as well as at a date subsequent thereto. This bank, in addition
to FDIC in the amount of $10,000.00, has municipal securities pledged totaling
$15,000.00 for coverage of the Health Department's funds on deposit. Such deposi-
tory coverage appears to be adequate.
The petty cash fund in use is reimbursed by vouchers, and charges are made
to proper departments. This fund is used for miscellaneous cash payouts for
freight, supplies, postage, etc., and we know of no statutory authority for its use.
The prior year's cash deficiency ($13.75) was charged off by offic:ial board action.
Budget revenue comparisons are incomplete in this report due to lack of
information or records of budget anticipations in files. Such computations were on
hand at the office of the County Clerk for the year 1960, however.
Expenditures were within amounts budgeted for the year 19~;9. Cash dis-
bursements of each department were adjusted for commitments at both the beginning
and end of the year to determine budget expenditures as shown be:low:
Cash
Disbursements
Commitments
Less Add
1958 1959
Budget
Expendi tur e s
Health Departm ent
Guidance Center
$34,103.46
19,724.28
$90.48
51.20
$ 54. 1 ()
904. 1 S
$34,067.08
20, 577 .23
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Insurance coverage on contents of the offices, including equipm ent, furniture
and fixtures, was in an amount of $3,250.00, with 800/0 co-insurance clause effec-
tive. The value of equipment per inventory files at December 31, 1959, was
$4,576.66.
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The Western Surety Company confirmed to us their liability- on the bond of
the treasurer of the Joint County-City Board of Health in the amount of $5; 000.00.
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SALINA - SALINE COUNTY HEALTH DEPARTMENT
CASH RECEIPTS, DISBURSEMENTS, AND BALANCES
1959
16,000.00 16,000.00 :1
17,438.82 17,438082 "
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16,676.42 16,676.42 q
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2,655.25 2,655.25 il
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$41,656.19 $27,467.50 $69,123.69 "
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$43,580.48,
3, 045. 14 ,:
861. 94 ii
1,011.83 ::
1,217.80 :
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924.47 :
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152.86 ¡,
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26.25 n
187.82 :i
2,819.15 Ii
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$34,103.46 $19,724.28 $53,827.74¡:
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$ 7,552.73 $ 7,743.22 $15,295.95 Ii
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15,295.95 I!
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Heal th
Department
Balance, January 1, 1959
$ 8,979.77
RECEIPTS
Appropriation drawn:
Saline County - Health department
Mental health clinic
Salina City
Guidance center fees
Total receipts and beginning balance
DISB URSEMENT S
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Salaries
Mileage reimbursements
Social security
Capital equipment
Telephone and postage
Office supplies
Office repairs and maintenance
Professional publications
Profess ional me etings
Miscellaneous
$27,754.14
2,607.99
515.02
498.35
708.84
583.81
90.84
26.25
130 . 30
1,187.92
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Total disbursements
Accountable balance, December 31, 1959
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AVAILABLE CASH
Planters State Bank, Salina, Kansas,
balance on deposit per confirmation
Add - Depos it in transit
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Less ~ Checks outstanding
Petty cash fund per count and reconciliation
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Guidance
Center
--
$ 7,373.43
$15,826.34
437.15
346.92
~; 13 . 48
~)08. 96
340.66
62.02
57.52
1,631.23
$17,640.34
18.00
(2,462.39)
$15,195.95
100.00
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$16,353.20 I!
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Schedule 1
Total
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SALINA - SALINE COUNTY HEALTH DEPARTMENT
, -4-
COMPARISON OF REVENUES AND EXPENDITURI~S
WITH BUDGET ESTIMATES
1959
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HEALTH DEPARTMENT
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REVENUES
Unencumbered cash, January l, 1959
Appropriation from county
Appropriation from city
Total revenues
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EXPENDITURES
Salaries
Mileage
Social security
Contractual service
Capital equipment
Telephone, postage, and express
Office supplies
Office repairs and maintenance
Profess ional meetings
Profess ional publications
Miscellaneous
Total expenditures
Unencumbered cash, December 31, 1959
Actual
$ 8,889.29
16,000.00
16,676.42
$41,565.71
$27,745.38
2,607.99
515.02
498.35
728.84
502 . 09
97.09
130.30
41.25
1,200.77
$34,067.08
$ 7,498.63
GUIDANCE CENTER
¡: REVENUES
i: Unencumbered cash, January 1, 1959
Ii Appropriation from county
11 Fees collected
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Ii Total revenues
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!I EXPENDITURES
Ii Salaries
II 11 ileage
i Social security
,
¡ Office supplies
'I Capital equipment
I Office repairs and maintenance
I Professional meetings I
I Telephone
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II Pos tage
Miscellaneous
II Total expenditures
I Unencumbered balance, December 31, 1959
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* Records of health department and Saline County Clerk's office did not
reflect information relative to anticipated revenues outside of actual
appropriations by county and city.
$ 7,322.23
17,438.82
2,655.25
$27,416.30
$15,826.34
437 . 15
346.92
289.46
513.48
942 . 1 7
57.52
413. 71
115.25
1,635.23
$20,577.23
$ 6,839.07
Budget
*
$30, Jl60.00
3,360.00
bO 1. 88
120.00
2:00.00
600.00
:100.00
320.00
4,00. 00
30.00
1,308.12
$37,500.00
*
$18,630.00
400.00
349.77
300. 00
200.00
200.00
300.00
360.00
100.00
160.23
$21,000.00
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Schedule 2
Actual
Over*
Under
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$2,414.62
752 . 01
13. 14*
120.00
298.35*
128.84*
2.09*
222.91
269.70
11.25*
107.35
$3,432.92
*
$2,803.66
37.15*
2.85
10.54
313.48*
742. 17* I
242.48 I
53. 71 * Ii
15. 25 * !
1,475.00* II
$ 422. 77 ~ J
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