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Audit - 1959 - ------ -- ---------------~-----~-------------- ------- -- --------d ---- -------- --------- SALINA - SALINE COUNTY, KANSAS JOINT BOARD OF HEALTH AUDIT REPORT 1960 CONTENTS Audito rs Report Comments - Cash Receipts and Disbursements Cash Receipts, Disbursements, and Balances Comments - Budget Comparison Budget Comparisons Insurance Coverage Fidelity Bond Depository Security Coverage -------- ---- -- ---------- --------------------- -------- - -------- ----------- - ----------------- - ------ ------------~--- ------------------------- !)ages 1 2 3 4 5 6 6 6 ------- n- --- ------._- ----un_Un_Un' --- --------- -- - --- ----- - ----- BARTLETT. SETTLE. EOGERLE Be KNIGHTLY ACCOUNTANTS 8: AUDITORS E. R. BARTLETT NORMAN SETTLE. CPA S. S. EDG ERLE J. WILLIAM KNIGHTLY. CPA J. RICHARD GODFREY. CPA May 20, 1961 1020 NORTH MAIN VALLEY FEDERAL BIJILDING DIAL MO 2.3358 HUTCHINSON. KANSAS ;1 Ii " ! Ii II I, i. 'i :1 Ii ¡' Ii ,I ¡: I: ii I' ;i II Ii ,I To the Salina - Saline County Joint Board of Health Salina, Kansas Ii I, '¡ We have examined the financial and general records of the Joint City - County Health Department for the year ended December 31, 1960. Our examina- tion was made 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 upon or immediately preceding the related schedules. ¡i Ii Ii Ii I: ,i ;1 I: ¡, Ii il 'i II Ii II " ,i i! II ¡i I, ti , :i :, In our opinion, the accompanying schedules reflect the cash position of the Salina - Saline County Joint Board of Health at Decem be r 31, 1960, and the cash transactions for the period then ended. " ,; i' II 'I " i! I: II jl II Ii I: II II I i: ¡: !! ,I II ii Ii ,. II Ii ,I ;1 I; II II Ii !! Ii :1 II 'I Ii q II II I, Ii II II I' Ii Ii II ¡, Respectfully, BARTLETT, SETTLE, EDGERLE & KNIGHTLY A-' ~~ . 1~~--- - l Richard Godfrey, CP - Licensed Municipal Public Accountant. License # 102. In Charge of and Actively Engaged on This Audit. 11 'I II II II II I' I! ¡- :1 II II II .1 'ì " 'I :1. II Ii Ii ._-------. --- ---_On_om_. -- -----------~--------------------------_._---------- -------_u- ----.----------- - ---.---------- ------------------------~'----------'--------~----r- I I; -- - - n____- ---- ----n - 2- COMMENTS - CASH RECEIPTS AND DISBURSEMENTS Tax appropriations received from the City of Salina and from Saline County as recorded by your records are in agreement with the disbursernent records of these respective municipalities. Funds withdrawn from the Saline County Treasurer were in excess of the County budget appropriation. This fact has been pointed out in the audit report to Saline County for 1960. Guidance Center fees collected were evidenced by duplicate copies of receipts issued. We recommend that such receipts be obtained in prenurn.bered form. As indicated on the following schedule, available cash at December 3l, 1960, was in excess of the accountable balance by $7.00. This excess cash represents an amount due to The Planters State Bank for an insufficient fund check which was returned by this bank in September, 1960, as uncollectible, but was not charged against the Board I s bank account although the check was later redepos ited and collected. - __n -- _n_- -- ~ ---- _n______-- --- - - --~----- -- ----- -- - -----------_._-----._--~ ---- -----n..-- ------- - --------- - -- ~----------- -- - SALINA - SALINE COUNTY JOINT BOARD OF HEALTH -3- Schedule 1 CASH RECEIPTS, DISBURSEMENTS, AND BALANCES 1960 I II Ii II II I,il Diffe rence - Exces s cash Ii Ii II ,I II -------- ---- ---------- ---- ------------------.-------- -...--------- --- - - 11----- .~.--._- ---- ----'----~---------------_~____n. Balance, January 1, 1960 RECEIPTS Appropriation drawn: Saline County Salina City Reimbursed expense Guidance Center fees Total receipts and beginning balance DISB URSEMENTS Salaries Mileage reimbursements Social security Capital equipment i Telephone il Postage II Office supplie s II Office repairs and maintenance Ii Profess ional meetings ! Profes s ional publications Ii Miscellaneous II II II Total disburs ements I Accountable balance, December 31, 1960 j I i AVAILABLE CASH Planters State Bank, Salina, Kansas Balance on deposjit per confirmation Add - Depos it in trans it Less - Outstanding checks Petty cash fund per~ount and reconciliation Healtn Guidance Department Center $ 7,552.73 $~~22 Total $15,295.95 16,685.96 14,830.99 31, S16.95 17,435.99 17,435.99 15.80 15080 2,:'04.75 2,504075 $41,690.48 $2:j,G78.96 $6ó, 76<7.4<1 $27,662.57 $1&,420.0::" $P üB?' 0 ",0, ~. I:> 2,569087 197.82 2,767.69 700.71 483.41 1,184.12 835.03 835,03 440.78 440.75 881.53 324.94 112.80 437.74 498.73 388.43 887.16 74.25 1,018.88 1,093.13 249.54 176.39 425.93 42.00 42. Oú 318.12 119.57 437.69 $33,716.54 $21,358.08 $55,074.62 $ 7,973.94 $ 3,720.88 $11,694.82 $14,307.54 15.00 (2,7:W.72) $11 , 601. 82 100.00 11,701.82 $ 7.00 - ------.-- ___II - ------------n__- -------------~------~----------- -------------_--n ------------------------- - - - - -- - - -- -4- COMMENTS - BUDGET COMPARISON As indicated on the following schedule, actual revenues were in excess of budget estimates while actual expenditures were less than appropriated. Cash disbursements as shown on Schedule 1 were adjusted for cDmmitments at the beginning and end of the year to determine budget expenditures as shown below: Cash Disbursements - Commitments . Less Add 1959 196~ Budget Expenditures Health Department Guidance Center $33,716054 21,358.08 $ 54. 10 904. 15 None None $33,662.44 20,453.93 ------ ---- ---- -- -----------'--- ----------~------ --- ----------- -------------------- --- - -- ---------------------~--------------- - --,--- _u_- --- - -- -- -- - ----- ----_..~-----------~- ------------ ------ --- -- - - - - -- - 5- SALINA - SALINE COUNTY JOINT BOARD OF HEALTH Schedule 2 BUDGET COMPARISON 1960 HEALTH DEPARTMENT REVENUES Unencumbered cash, January 1, 1960 Appropriation from County Appropriation from City Miscellaneous Total revenues EXPENDITURES Salaries Mileage Social security Capital equipment Telephone Postage Office supplie s Office repairs and maintenance Profess ional meetings Profess ional publications Miscellaneous Total expenditures Unencumbered cash, December 31, 1960 Actual Over>'~ Actual Budget Un de r $ 7,498.63 $ 3,822.14 $3,676.49>:< i 16,685.96 16,263.37 422.59* 17,435.99 17,435.99 15.80 15. 80 * $41,636.38 $37, 521. 50 $4,114.88* $27,662.57 $31,300.00 $3,637.43 2,569.87 3,360.00 790. 13 700.71 '587.50 113.21>:< 835.03 300.00 535.03>:< I 440.78 ,150. 00 9.22 I 304.94 Z40. 00 64. 94>:< 498.73 350.00 1 48. 73 >," j 68.00 100.00 32.00 249.54 400. 00 150. 46 27.00 30.00 3.00 305.27 404.00 98.73 $33,662.44 $37, :;21. 50 $3,859.06 $ 7,973.94 GUIDANCE CENTER REVENUES Unencumbered cash, January 1, 1960 Appropriation from County Fees collected Total revenues EXPENDIT URES Salaries Mileage Social security Capital equipment Telephone Postage Office supplies Office repairs and maintenance Profess ional meetings Miscellaneous Total expenditures Unencumbered cash, December 31, 1960 $ 6,839.07 $ 5,171.49 $1,667.58>:< 14,830.99 14,323.51 507.48* 2,504.75 2,000.00 504.75* $24,174.81 $21,495.00 $2,679.81>"< $18,420.03 $19,080.00 $ 659.97 197.82 400.00 202. 18 483.41 395.00 88.41* 200.00 200.00 440 . 7 5 360.00 80.75* 92.80 80.00 12.80* 388.43 300.00 88.43* 138.73 100.00 38.73* 176.39 200.00 23.61 115.57 380.00 264.43 $20,453.93 $21,495.00 $1,041. 07 $ 3,720.88 ----- Ii _n- -- -- ------ -- ___n____--- -- - - - - ----- ~ ------- n- -- --, --- - ----- ---------- -6- SALINA - SALINE COUNTY JOINT BOARD OF HEALTH Schedule 3 INSURANCE COVERAGE December 31, 1960 Nat ional Surety Corporation Fire and extended coverage on contents and office equipment Amount of Coverage Expiration Date Co- lnS;lrance 12-4-61 100% $5,000.00 In consideration of values assigned to contents and equipment in the inventory at December 31, 1960, the above insurance would appear to provide adequate protection and coverage. Schedule 4 FIDELIT Y BOND December 31, 1960 Office - Officer Board Treasurer: Carl Rundquist Issuing Company Expires Amount W este rn Surety Compan y Con.tinJous $5,000.00 The bonding company's liability for the above bond was confirmed by company offic ials. ScheduleS DEPOSITORY SECURITY COVERAGE December 31, 1960 Planters State Bank Gross balance at December 31, 1960 Less - FDIC protection $14,307.54 10,000.00 Balance to be secured $ 4,307.54 Municipal securitie s pledged $15,000.00 == Adequate security was in force throughout the entire year.