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Audit - 1975THE CITY OF SALINA Saline County, Kansas REVENUE SHARING FUNDS REPORT ON EXAMINATION December 31, 1975 WOODS & DURHAM Certified Public Accountants Salina, Kansas THE CITY OF SALINA Saline County, Kansas REVENUE SHARING FUNDS INDEX Page Number Accountant's Report . . . . . . . . . . . . . . . . . . . . . 1 Accountant's Report - Compliance . . . . . . . . . . . . . 2 Exhibit "A" Statement of Revenue, Appropriations, Encumbrances and Balance . . . . . . . . . . . . . . . . . . . . . . . . 3 Exhibit "B" Statement of Obligations Incurred . . . . . . . . . . . . . . 4 Exhibit "C" Summary of Data Submitted to Bureau of Census . . . . . . . . 5 WOODS & DURHAM 605 W. NORTH STREET P.O. BOX 1324 TELEPHONE- AREA 913- 825 -5494 SALINA, KANSAS 67401 City Commission The City of Salina Saline County, Kansas We have examined the Revenue Sharing Fund Statement of Revenue, Appropria- tions, Encumbrances, Expenditures and Balance and the Statement of Obliga- tions Incurred of the City of Salina, Kansas, for the year ended December 31, 1975, and have compared the financial data for the year ended December 31, 1973, included on Bureau of Census Form RS -9 with audited records of the City of Salina, Kansas. Our examination was made in accordance with generally accepted auditing standards and the "Audit Guide and Standards for Revenue Sharing Recipients" issued by the Office of Revenue Sharing, U. S. Department of the Treasury, and accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the Statement of Revenue, Appropriations, Encumbrances, and Balance and the Statement of Obligations Incurred present fairly the revenue, expenditures, obligations incurred and status of revenue sharing funds of the City of Salina, Kansas, for the year ended Decerber 31, 1975, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. Further, the financial data shown on the Bureau of Census Form RS -9 for the year ended December 31, 1973, is in agreement with audited records of the City of Salina, Kansas. WOODS &D/U'RHAM October 29, 1976 CPA In charge of and actively engaged on this audit 1. iYQf4'na WOODS & DURHAM ��° way s &2 605 W. NORTH STREET P.O. BOX 1324 TELEPHONE— AREA 913- 825 -5494 SALINA, KANSAS 67401 City Commission The City of Salina Saline County, Kansas COMPLIANCE We have examined the Revenue Sharing Fund Statement of Revenue, Appropria- tions, Encumbrances, Expenditures and Balance and the Statement of Obliga- tions Incurred of the City of Salina, Kansas, for the year ended December 31, 1975, and have compared the financial data for the year Etnded December 31, 1973, included on Bureau of Census Form RS -9 with the audited records of the City of Salina, Kansas. Our examination was made in accordance with generally accepted auditing standards and the "Audit Guide and Standards for Revenue Sharing Recipients" issued by the Office of Revenue Sharing, U. S. Department of the Treasury, and accordingly, included :such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. As part of our examination, we made a study of compliance matters as pre- scribed in Section V. D. of the "Guide" for the year ended December 31, 1975. Our study of compliance, which related to the requirements cited above, disclosed no conditions which we consider matters of non - compliance. WOODS & DURHAM Certified Public Accountant in Charge October 29, 1976 of and Actively Engaged on this Audit. 2. THE CITY OF SALINA Saline County, Kansas REVENUE SHARING FUNDS STATEMENT OF REVENUE, APPROPRIATIONS, ENCUMBRANCES AND BALANCE Exhibit "A" — Year Ended December 31, 1975 Per — Books Adjustments Adjusted Available Funds - January 1, 1975 — Unappropriated $301,733 $ $301,733 Unencumbered appropriations - — - — Total 301,733 - 301,733 Add - Revenue Entitlement payments 311,335 311,335 _ Interest on investments 14,051 14,051 Total 627,119 - 627,119 Less - Unappropriated - December 31, 1975 239,442 — 239,442 — Available for Obligation during the year 387,677 — - 387,677 Less Expenditures 291,481 291,481 _ Encumbrances 96,196 96,196 Total Obligations Incurred 387,677 — - 387,677 Unencumbered Balance - December 31, 1975 - - - Unappropriated - December 31, 1975 239,442 — 239,442 — Available Funds - December 31, 1975 $239,442 $_ - $239,442 3. Operating /Maintenance Expenditures Public Safety Environmental Protection Public Transportation Health Recreation Social Services Total Operating /Maintenance Expenditures Capital Expenditures Multipurpose and General Government Transportation Environmental Conservation Public Safety Recreation /Culture Total Cani tal Vvnnneli t ,rn. Total Obligations Incurred F, THE CITY OF SALINA Saline County, Kansas REVENUE SHARING FUNDS STATEMENT OF OBLIGATIONS INCURRED Exhibit "B" Year Ended December 31, 1975 Expenditures per Books Applicable Revenue to Other Sharing Questioned Total Funds Funds Adiustments Adjusted Costs $105,874 $ $105,874 $ $105,874 $ 3,292 3,292 3,292 20,000 20,000 20,000 37,500 37,500 37,500 166,666 - 166,666 - 166,666 - 28,443 28,443 28,443 43,740 43,740 43,740 45,060 45,060 45,060 103,768 103,768 103,768 921 nil _ 1)91 Ml _ ),)i ni l _ $387,677 $ - $387,677 $ - $387,677 $ - THE CITY OF SALINA Saline County, Kansas — REVENUE SHARING FUNDS SUMMARY OF DATA SUBMITTED TO BUREAU OF CENSUS Exhibit "C" — Year Ended December 31, 1973 Reported to Audit. Census Adjustments Adjusted — PART I Property Taxes $2,245,793 $ $2,245,793 Public Utilities Tax 255,720 255,720 — Licenses and Permits 76,489 76,489 Building and Inspection - _ - $2,578,002 $ - $2,5781002 PART II — From State General Support Property Tax Relief $ 70,120 $ $ 70,120 — All Other 86,522 86,522 Streets and Highways 320,806 320,806 Civil Defense 11,783 11,783 From Other Local Governments Rural Fire Protection 71,600 71,600 Streets and Highways 2,485 2,485 From Federal Government Directly — Revenue Sharing Funds 537,527 537,527 Housing and Urban Renewal 152,577 152,577 — $1,253,420 $ - $1,253,420 5.