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Audit - 1974 THE CITY OF SALINA Saline County, Kansas REVENUE SHARING FUNDS REPORT ON EXAMINATION December 31, 1974 WOODS & DURHAM Certified Public Accountants Salina, Kansas Exhibit "A" Exhibit "B" Exhibit "c" THE CITY OF SALINA Saline County, Kansas REVENUE SHARING FUNDS INDEX Accountant's Report. . . . . . . ........... Accountant's Report - Compliance .............. Statement of Revenue, Appropriations, Encumbrances and Ba lance. . . . . . . . . . ..... Statement of Obligations Incurred .."..... Summary of Data Submitted to Bureau of Census. . . . . Page Number 1 2 3 4 5 ceedijt'€d .?al/ic ,o/rcCllnlanlJ fIla/ina fY/l"c,er) in <{!lay ~lIle¡ $e/c-tl WOODS & DURHAM 605 W. NORTH STREET P. O. BOX 1324 TELEPHONE - AREA 913, TAYLOR 5-5494 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, 1974, and have compared the financial data for the year ended December 31, 1972, 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 '~udit 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 DeceITher 31, 1974, 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, 1972, is in agreement with audited records of the City of Salina, Kansas. September 30, 1975 WOODS & DURHAM// ¿.¿f¡¿~ r~~ ¿>i¿..c~-L---- ¿ ¿/L~ ¿'¿/ð~// Certified Public Accountant in Charge of and Actively Engaged on this Audit. 1. C(k¡/¡fed did/ie ,.rlcccflnlanb = fY/l"u() in fIla/ina <{!lay f{,~J'tle¡ $elc.iI WOODS & DURHAM 605 W. NORTH STREET P. O. BOX 1324 TELEPHONE - AREA 913, TAYLOR 5.5494 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, 1974, and have compared the financial data for the year ended December 3l, 1972, 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 3l, 1974. Our study of compliance, which related to the requirements cited above, disclosed no conditions which we consider matters of non-compliance. September 30, 1975 WOODS. & DURHAM ¿ -t /:ø~/ i- ~ /l-r£Üt.<-- . /J / . ~ ~ / ¿ <::~/>¿.(,.? ¿.¿'/¿€ ~¿~ Certified Public Accountant in Charge 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 Year Ended December 31, 1974 Per Books Available Funds - January 1, 1974 Unappropriated Unencumbered appropriations $295,923 Total 295,923 Add - Revenue Entitlement payments Interest on investments 550,584 20,910 Total 867,417 Less - Unappropriated - December 31, 1974 301,733 565,684 Available for Obligation during the year Less Expenditures Encumbrances 399,147 166,537 565,684 Total Obligations Incurred Unencumbered Balance - December 31, 1974 Unappropriated - December 3l, 1974 301,733 $301,733 Available Funds - December 31, 1974 Ad;ustments $ $ Exhibit "A" Ad;usted $295,923 295,923 550,584 20,910 867,417 30l,733 565,684 399,147 166,537 565,684 301,733 $301,733 3. Operating!Maintenance Expenditures Public Safety Environmental Protection Public Transportation Health Recreation Socia 1 Services Total Operating/Maintenance Expenditures Capital Expenditures Multipurpose and General Government Transportation Environmental Conservation Public Safety Recreation/Culture Total Capital Expenditures Total Obligations Incurred .þo THE CITY OF SALINA Saline County, Kansas REVENUE SHARING FUNDS STATEMENT OF OBLIGATIONS INCURRED Year Ended December 31, 1974 Expenditures per Books Applicable Revenue to Other Sharing Total Funds Funds $ 16,596 10,149 29,252 105,534 68,564 58,000 $ $ 16,596 10,149 29,252 105,534 68,564 58,000 288,095 288,095 3,787 32,862 55,000 89,885 96,055 3,787 32,862 55,000 89,885 96,055 277 , 589 277 , 589 $~Q5, 684 $ $565,684 Adjustments $ $ Adjusted $ 16,596 10,149 29,252 105,534 68,564 58,000 288,095 3,787 32,862 55,000 89,885 96,055 277 ,589 $565,684 Exhibit liB" Questioned Costs $ $ THE CITY OF SALINA Saline County, Kansas REVENUE SHARING FUNDS SUMMARY OF DATA SUBMITTED TO BUREAU OF CENSUS Year Ended December 31, 1972 Reported to Census PART I Property Taxes Public Utilities Tax Licenses and Permits Building and Inspection $2,113,441 237,336 41,987 31,492 $2 ,42/+,256 PART II From State General Support Property Tax Relief A 11 0 ther Streets and Highways Civil Defense From Other Local Governments Rural Fire Protection Streets and Highways From Federal Government Directly Revenue Sharing Funds $ 71,090 80,239 322,338 12,592 74,461 2,450 203,120 $ 766,290 Audit Ad;ustments $ -- $ $ -- $ ---=-= Exhibit "c" Ad;usted $2,113,441 237,336 41,987 31,492 $~424,22i $ 71,090 80,239 322,338 12,592 74,461 2,450 203 , 120 $ 766,290 5,