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Audit - 1973THE CITY OF SALINA Saline County, Kansas REVENUE SHARING FUNDS REPORT ON EXAMINATION December 31, 1973 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 11A" Statement of Revenue, Appropriations, Encumbrances andBalance . . . . . . . . . . . . . . . . . . . . . . . . 3 Exhibit "B" Statement of Obligations Incurred . . . . . . . . . . . . . . 4 Exhibit "C" Summary of Data Submitted to Bureau of Census . . . . . . . . 5 e7ll ("n o WOOD S& DURHAM— (�f /«ej in Uay Y,;r" /,? 'VPIOfl 605 W. NORTH STREET P. O. BOX 1324 TELEPHONE - AREA 913, TAVLOR5-5494 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, 1973, and have compared the financial data for the year ended December 31, 1971, 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, Expenditures and Balance and the Statement of Obligations Incurred present fairly the revenue, expenditures, obligations incurred and status of reve- nue sharing funds of the City of Salina, Kansas, for the year ended Decem- ber 31, 1973, 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, 1971, is in agreement with audited records of the City of Salina, Kansas. WOODS & DURHAM l Certified Public Accountant in Charge June 5, 1975 of and Actively Engaged on this Audit. 1. ffal Ana WOODS & D U B H A M r4ay y4nk? 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, 1973, and have compared the financial data for the year ended December 31, 1971, 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, 1973. Our study of compliance, which related to the requirements cited above, disclosed no conditions which we consider matters of non - compliance. WOODS & DURHAM i Certified Public Accountant in Charge June 5, 1975 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, 1973 — Per Books Adjustments Adjusted Available Funds - January 1, 1973 _ Unappropriated $203,120 $ $203,120 Unencumbered appropriations - _ - — Total 203,120 - 203,120 Add - Revenue — Entitlement payments 537,527 537,527 Interest 16,376 16,376 Total 757,023 - 757,023 Less - Unappropriated - December 31, 1973 295,923 _ 295,923 — Available for Obligation during the year 461,100 _ - 461,100 Less — Expenditures 283,274 283,274 Encumbrances 177,826 177,826 Total Obligations Incurred 461,100 _ - 461,100 Unencumbered Balance - December 31, 1973 - - Unappropriated - December 31, 1973 295,923 _ 295,923 Available Funds - December 31, 1973 $295,923 $_ - $295,923 3. THE CITY OF SALINA Saline County, Kansas REVENUE SHARING FUNDS f, STATEMENT OF OBLIGATIONS INCURRED Exhibit "B" Year Ended December 31, 1973 Expenditures per Books Applicable Revenue to Other Sharing Questioned Total Funds Funds Adjustments Adjusted Costs Operating /Maintenance Expenditures Environmental Protection $ 1,001 $ $ 1,001 $ $ 1,001 $ Public Transportation 37,894 37,894 37,894 Social Services for the Poor or Aged 14,574 14,574 14,574 Total Operating /Maintenance Expenditures 53,469 - 53,469 - 53,469 - Capital Expenditures Multipurpose and General Government 78,050 78,050 78,050 Health 18,679 18,679 18,679 Transportation 44,390 44,390 44,390 Environmental Conservation 157,250 157,250 157,250 Public Safety 65,282 65,282 65,282 Recreation /Culture 43,980 43,980 43,980 Total Capital Expenditures 407,631 - 407,631 - 407631 - Total Obligations Incurred $461,100 $ $461,100 $� $461,100 $ - f, 5. THE CITY OF SALINA Saline County, Kansas REVENUE SHARING FUNDS SUMMARY OF DATA SUBMITTED TO BUREAU OF CENSUS Exhibit "C" Year Ended December 31, 1971 Reported to Audit Census Adjustments Adjusted PART I — Property Taxes $2,051,867 $ $2,051,867 Public Utilities Tax 233,983 233,983 Licenses and Permits 38,763 38,763 _ Building and Inspection 28,791 _ 28,791 $2,353,404 $_ $2L353.404 PART II From State — General Support Property Tax Relief $ 67,123 $ $ 67,123 All Other 83,539 83,539 — Streets and Highways 305,096 305,096 Civil Defense 11,856 11,856 From Other Local Governments Rural Fire Protection 69,405 _ 69,405 $ 537,019 $ - $ 537,019 5.