Audit - 1981CITY OF SALINA
Salina, Kansas
REVENUE SHARING FUNDS
ORS Account Number of Jurisdiction
17 -2- 085 -005
REPORT ON COMPLIANCE EXAMINATION
December 31, 1981
KENNEDY AND COE
Certified Public Accountants
Salina, Kansas
MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
KENNEDY AND COE
CERTIFIED PUBLIC ACCOUNTANTS
HOME OFFICE: OFFICES IN
P. O. BOX 1179 KANSAS
SALINA. KANSAS 67401 NEBRASKA
913-825-1561 OKLAHOMA
- To the Mayor and
The Board of City Commissioners:
We have examined the financial statements of the City of Salina, Kansas for the year
ended December 31, 1981, and have issued our report thereon dated July 9, 1982. Our
examination included all funds and account groups except
• Saline County -City Building Authority, Salina- Saline County :Board
of Health, and Salina Public Library which we have previously
examined and reported on separately.
• Firemen's Relief Association, Salina Recreation Commission and
the Salina Airport Authority which were examined by other
auditors who issued their separate reports.
Our examination was made in accordance with generally accepted auditing standards and,
_ accordingly, included such tests of the accounting records and such other auditing
procedures as we considered necessary in the circumstances.
We have also
(1) performed tests of compliance with the Revenue Sharing Act
and regulations as detailed in the Commentary on the Audit
Requirements of the 1980 Amendments to the State and Local
-- Fiscal Assistance Act issued by the office of Revenue Sharing,
U.S. Department of the Treasury, and
(2) compared the data on the Bureau of Census forms F -21A and RS -9
_ with the audited financial statements of the City of Salina
for the year ended December 31, 1980.
In our opinion, for the items tested, the City of Salina complied with the afore -
- mentioned provisions of the Revenue Sharing Act and regulations, except for the
following matters.
• Information reported on Bureau of Census forms did not agree with
the City's annual financial statements, as shown in the accompany-
ing schedule.
• No interest earned on entitlement funds was credited to the fund
for the year 1981 as appears to be required by Regulation Section
51.101(a).
`>0 Memorandum records of expenditures of the Bicentennial Center share
of entitlement funds were not maintained as appears to be required
by Regulation Section 51.101(c)(2). Total Revenue Sharing Funds
transferred to the Bicentennial Center Fund were $250,000 in 1981.
• Property records as appears to be required by Regulation Section
51.70 were not maintained by the City.
Except for the matters described above, no matters came to our attention to indicate
that the City of Salina had not complied with the aforementioned provisions of the
Revenue Sharing Act and regulations.
Salina, Kansas
July 13, 1982
Respectfully submitted,
441t44 a-1101 ce-e_
CITY OF SALINA
Salina, Kansas
DETAIL OF MATERIAL VARIANCES BETWEEN FINANCIAL
STATEMENTS AND BUREAU OF CENSUS FORMS
Year Ended December 31, 1980
Capital Outlay
Purchase
Current Operation
of Land
Salaries
Construc- Equipment,
and Wages Other
tion etc.
Total
Form F -21A, Part IIA, Line 19 -
Parks and other recreation
as reported
$245,746 78 374
= 17 157
$341,277
Add golf course expenditures
which appear should be in-
cluded
105,767
Total as Adjusted
$447,044
Form RS -9, Part II, Line 8,
Column (C)
Other intergovernmental
revenue HUD - as reported
$552,520
Audit adjustment to reflect
actual 1980 Federal grants
(certain transactions are
recorded on an annual basis
from separate accounting
records)
177,286
Total as Adjusted
$729,806