Audit - 1978
CITY OF SALINA
Salina, Kansas
REVENUE SHARING FUNDS
ORS Account Number of Jurisdiction
17-2-085-005
REPORT ON CO}ŒLIANCE EXAMINATION
December 31, 1978
KENNEDY AND COE
Certified Public Accountants
Salina - Kansas
KENNEDY AND CaE
MEMBERS
CERTIFIED PUBLIC ACCOUNTANTS
OF-ICES IN KANSAS
SALI NA
CONCORD IA
GREAT BEND
COLBY
GOODLAND
OF
AMERICAN INSTITUTE
OF
CERTIFIED
PUBLIC ACCOUNTANTS
WICHITA
To the Mayor and
The Board of City Commissioners:
We have examined the financial statements of the various funds and account groups
of the City of Salina, Kansas for the year ended December 31, 1978, and have issued
our report thereon dated July 13, 1979. Our examination included all funds except
the
. Saline County-City Building Authority and the Joint City-County
Board of Health, which we have previously examined and reported
on separately.
. Firemen's Relief Association and the Salina Airport Authority,
which were examined by other auditors who issued their separate
reports.
. Hunicipal Band Board and Bicentennial Authority, which have not
been audited.
Our examination was made in accordance with generally accepted auditing standards
and with the guidelines set forth by the State Municipal Accounting Board in the
Minimum Standard Audit Program and related materials, and accordingly included such
tests of the accounting records and such other auditing procedures as we considered
necessary in the circumstances.
We did not perform either a financial or compliance examination on the separate
accounting records maintained by the Bicentennial Authority during calendar year
1978, for the following reasons:
The Bicentennial Authority was organized as a separate political
subdivision of the City of Salina on Harch 6, 1978 and continued
as such until its dissolution as a separate entity on August 15,
1979, at which time the operations of the Bicentennial building
were absorbed by the City.
Section l23(c) of Title I of Public Law 92-512, as amended, does
not require an audit except once every three years.
The operations of the Bicentennial building previously accounted
for by the Building Authority will be included in subsequent finan-
cial and compliance examinations performed on the accounting records
of the City of Salina, in accordance with applicable Office of
Revenue Sharing guidelines.
We have also:
(1)
performed tests of compliance with the Revenue Sharing Act and
regulations as required by Sections II.C.3 of the Audit Guide
and Standards for Revenue Sharing and Antirecession Fiscal
Assistance Recipients issued by the Office of Revenue Sharing,
U.S. Department of the Treasury, and
(2)
compared the data on Bureau of Census Form RS-9 with the audited
records as required by Sections II.C.4 of the abovementioned Guide
on the City of Salina, Kansas for the year 1978. Based on these procedures, we
noted no instance of noncompliance with the regulations and in our opinion the data
presented on Bureau of Census Form RS-9 presents fairly the information contained
in the audited financial statements of the City of Salina for the year ended
December 31, 1978.
Salina, Kansas
January 22, 1980
Respectfully submitted,
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