Audit - 2000
CITY OF SALINA, KANSAS
COMPREHENSIVE ANNUAL
FINANCIAL REPORT
For the fiscal year ended
December 31,2000
Prepared by:
Department of Finance and Administration
Rodney Franz
Director of Finance
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CITY OF SALINA, KANSAS
Comprehensive Annual Financial Report
For the fiscal year ended December 31, 2000
TABLE OF CONTENTS - CONTINUED
INTRODUCTORY SECTION
Letter of Transmittal
Organizational Chart
List of Principal Officials
FINANCIAL SECTION
Report of Independent Certified Public Accountants
General Purpose Financial Statements
Combined Balance Sheet - All Fund Types, Account Groups
and Discretely Presented Component Units
Combined Statement of Revenues, Expenditures and Changes
in Fund Balances - All Governmental Fund Types,
Expendable Trust Funds and Discretely Presented
Component Units
Combined Statement of Revenues, Expenditures and Changes
in Fund Balances - Actual and Budget - General, Special
Revenue and Debt Service Funds
Combined Statement of Revenues, Expenses and Changes in
Retained EarningslFund Balances - All Proprietary Fund Types,
Similar Trust Funds and Discretely Presented Component Units
Combined Statement of Cash Flows - All Proprietary Fund Types,
Similar Trust Funds and Discretely Presented Component Units
Notes To Financial Statements
Combining, Individual Fund and Account Group Statements and Schedules
General Fund
Comparative Balance Sheets - General Fund
Comparative Statements of Revenues, Expenditures and
Changes in Fund Balances - General Fund
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Statement
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Schedule
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CITY OF SALINA, KANSAS
Comprehensive Annual Financial Report
For the fiscal year ended December 31,2000
TABLEOFCONTENTS-CONTThmED
Schedules of Revenues, Expenditures and Changes in
Fund Balances - Actual and Budget - General Fund
Special Revenue Funds
Combining Balance Sheet - Special Revenue Funds
Combining Statement of Revenues, Expenditures and Changes
in Fund Balances - Special Revenue Funds
Schedules of Revenues, Expenditures and Changes in Fund
Balances - Actual and Budget - Special Revenue Funds
Debt Service Fund
Comparative Balance Sheets - Debt Service Fund
Comparative Statements of Revenues, Expenditures and
Changes in Fund Balances - Debt Service Fund
Schedules of Revenues, Expenditures and Changes in Fund
Balances - Actual and Budget - Debt Service Fund
Capital Projects Fund
Comparative Balance Sheets - Capital Projects Fund
Comparative Statements of Revenues, Expenditures and
Changes in Fund Balances - Capital Projects Fund
Enterprise Funds
Combining Balance Sheet - Enterprise Funds
Combining Statement of Revenues, Expenses and Changes
in Retained Earnings - Enterprise Funds
Combining Statement of Cash Flows - Enterprise Funds
Schedules of Revenues, Expenditures and Changes in Fund
Balances - Actual and Budget - Enterprise Funds
Internal Service Funds
Combining Balance Sheet - Internal Service Funds
Combining Statement Of Revenues, Expenses And Changes
In Retained Earnings - Internal Service Funds
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Schedule
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CITY OF SALINA, KANSAS
FINANCIAL STATEMENTS
For the fiscal year ended December 31, 2000
TABLEOFCONTENTS-CONT~D
Combining Statement Of Cash Flows - Internal Service Funds
Schedules Of Revenues, Expenditures And Changes In Fund
Balances - Actual And Budget - Internal Service Funds
Trust and Agency Funds
Combining Balance Sheet- Expendable Trust, Nonexpendable
Trust and Agency Funds
Comparative Statements of Revenues, Expenditures and Changes
in Fund Balances - Expendable Trust Fund
Combining Statement of Revenues, Expenses and Changes in
Fund Balances - Nonexpendable Trust Funds
Combining Statement of Cash Flows - Nonexpendable Trust Funds
Combining Statement of Changes in Assets and Liabilities -
Agency Funds
General Fixed Assets
Comparative Schedule Of General Fixed Assets By Source
Schedule Of General Fixed Assets - By Function And Activity
Schedule Of Changes In General Fixed Assets - By Function
And Activity
STATISTICAL SECTION
General Government Expenditures by Function
General Government Revenues by Source
General Government Tax Revenues by Source
Property Tax Levies and Collections
Assessed and Estimated Actual Value of Property
Principal Taxpayers
Property Tax Rates - Direct and Overlapping Governments
Special Assessments Billings and Collections
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Schedule
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CITY OF SALINA, KANSAS
FINANCIAL STATEMENTS
For the fiscal year ended December 31, 2000
TABLE OF CONTENTS - CONTINUED
Computation of Legal Debt Margins
Ratio of Net General Obligation Bonded Debt
to Assessed Value and Net General Obligation
Bonded Debt Per Capita
Ratio of Annual Debt Service Expenditures for General
Obligation Bonded Debt to Total General Governmental
Expenditures
Computation of Direct and Overlapping Bonded Debt
Revenue Bond Coverage - Water and Sewer Fund
Property Value, Construction, and Bank Deposits
Demographic Analysis
Enterprise Fund Operating Position History
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Table
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INTRODUCTORY SECTION
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DEPARTMENT OF FINANCE AND ADMINISTRA nON
300 West Ash Street. P. O. Box 736
Salina, Kansas 67402-0736
Rodney Franz, Director
Telephone (785) 309-5735. FAX (785) 309-5738 . E-Mail rod.franz@salina.org
June 30, 2001
To the Citizens of the City of Salina, Kansas:
The Comprehensive Annual Financial Report of the City of Salina, Kansas (the "City") for the year ended
December 31, 2000, is hereby submitted. Responsibility for both the accuracy of the data and the completeness and
fairness of the presentation, including all disclosures, rests with the City. To the best of our knowledge and belief,
the enclosed data is accurate in all material respects and is reported in a manner designed to present fairly the
financial position and results of operations of all various funds and account groups of the City. All disclosures
necessary to enable the reader to gain an understanding of the City's financial activities have been included.
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of
Achievement for Excellence in Financial Reporting to the City of Salina for its comprehensive annual [mancial
report (CAFR) for the fiscal year ended December 31, 1999. The Certificate of Achievement is a prestigious
national award recognizing conformance with the highest standards for preparation of state and local government
[mancial reports.
In order to be awarded a Certificate of Achievement, a government unit must publish an easily readable and
efficiently organized comprehensive annual financial report, whose contents conform to program standards. The
CAFR must satisfy both generally accepted accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for one year only. We believe our current report continues to conform to
Certificate of Achievement program requirements, and we are submitting it to GFOA.
The Comprehensive Annual Financial Report is presented in three sections: introductory, [mancial and statistical.
The introductory section includes this transmittal letter, the City's organizational chart and a list of principal
officials. The financial section includes the general-purpose financial statements as well as the combined,
combining, individual fund and account group financial statements and schedules, and the independent auditor's
report on the financial statements and schedules. The statistical section includes selected [mancial and demographic
information, generally presented on a multi-year basis.
This report includes all funds and account groups of the City. The City provides a full range of services including
police and fire protection; construction and maintenance of streets, drainage facilities and other infrastructure;
recreational activities and cultural events; emergency medical services and convention facilities. In addition to
general government activities, the City also provides water, wastewater, sanitation and solid waste services;
therefore, these activities are included in the reporting entity.
Economic Condition and Outlook
In 2000, the City continued to grow and solidify its standing as the regional trade center for north central and
northwest Kansas. Retail expansion continued to be significant in the community. New commercial building
permits were issued with a combined value of $ 75,141,289. This compares to $ 11,225,834 in commercial permits
issued in 1999, and is much greater than any recent year. Approximately $14,000,000 of these permits were a result
of new school construction, and another $9,000,000 is due to the expansion of the Salina Regional Health Center,
however, the balance is due to private development.
According to Kansas State University, Saline County has the third highest retail pull factor (1.41) in the State. The
pull factor measures the degree to which a county area captures retail trade from outside the county. A pull factor of
greater than 1 indicates that a county is attracting more retail trade from outside the county than it is losing to other
counties. It is apparent from this that Salina continues to serve as a regional economic hub in 2000. In addition,
Saline County moved from ranking fourth to second in the State Economic Strength index. The index measures
economic prosperity, using wealth, personal income, and employment. The Saline County index is 3.31, compared
to a statewide average of 2.59.
The activity in the housing industry continued unabated in 2000 with the industry working hard to meet the demand
for new housing. The strong local economy and lower interest rates contributed to this demand. Over 88 new
single- family homes were started in 2000 with the pace expected to continue at this level or higher through 2001. In
2000, street, drainage, water and sewer improvements were extended to 205 residential lots and 7 commercial lots.
Several industrial and commercial establishments in Salina are making major expansions to their facilities.
Phillips Lighting, is relocating a 20,000 square foot research and development facility to the company's
Salina Plant. This will result in about 18 new jobs with an annual payroll of almost $1.3 million.
Eldorado National, the largest North American manufacturer of small commercial buses of the type used
in airport or car rental shuttles, has announced a consolidation of their operations in a new facility to be located at
the Airport Industrial Center. Upon completion, Eldorado will have a total of 240,000 square feet of modernized
manufacturing space. The project is scheduled for completion in the spring of 2001 and should result in about 75
new jobs. Eldorado currently employs about 265.
KASA Industrial Controls is also consolidating its manufacturing operations in the South Industrial Area
by acquiring a 97,000 square foot facility currently owned by Eldorado National. The consolidation increases
manufacturing floor space by about 30,000 square feet, and will allow for further expansion potential. The
company anticipates 40 to 50 new jobs over the course of the next three years as a result of the consolidation.
ALLTEL expanded it's internet services customer support center in Salina, adding about 100 new
employees.
Schwan's Sales (Tony's Pizza Service) purchased the 66,351 square foot Vocational Rehabilitation Center
from the State of Kansas and developed it into a facility to be used for product testing, research and development,
and child care center for employees. The expansion is anticipated to ultimately create 70 to 80 new jobs. The
facility was completed in May, 2000
Ovation Cabinetry, a manufacturer of nationally marketed upscale kitchen cabinets, has announced plans
to expand their business into a new 25,000 square foot plant at the Airport Industrial Center. Ovation currently
employs 33 people, and is expecting to create 87 new jobs over the next five years. The project is expected to be
complete in September 2001.
Major Initiatives
The Salina community initiated a major improvement to the educational system in November 1999, when the voters
approved a $98,000,000 bond issue to be used for school expansion and construction. Also approved in the same
election was an additional ~ cent City sales tax to be used for instructional technology and career educational
equipment. Bond issue proceeds will be used to construct a new middle school, replacing Roosevelt-Lincoln. In
addition, expansions and improvements will be constructed at both high schools, at South Middle School, and at the
Elementary Schools. US.D. 305 has issued the first phase of the bonds and is well into design and construction of
the initial improvements. The project made significant progress in 2000, with initiation of work at several
elementary schools and on the new middle school.
The technology sales tax is expected to raise about $12,000,000 over the next 6 years to be used for K-12
improvements as well as improvements to the Salina Area V 0- Tech. During 2000, the City transferred
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approximately $2,050,000 in sales tax proceeds for use in the technology project.
A $4.5 million project to construct an interchange at Waterwell Road and 1-135 has been approved by the State of
Kansas. This is a cooperative City-County-State Project, with the City of Salina share projected at $950,000. Saline
County will contribute $365,000, with the State of Kansas picking up the balance of the project. This interchange
provides direct service to the South Ninth Street Industrial Area.
The City has progressed towards another major transportation objective in 2000, with the announcement of a grant
to construct a railroad overpass on North Ohio Street, a major arterial and entryway to the city. The State of Kansas
will contribute $12,000,000 towards the $18,000,000 project, with the City of Salina and the railroad paying the
remaining portion. The project will eliminate four tracks and bridge six additional tracks, providing significant
traffic safety enhancements as well as improving access to the City from Interstate 70. The project is scheduled for
2005.
Major improvements to the Water treatment plant were initiated in 1998 to increase treatment capability and
efficiency, and to address a groundwater contamination issue in Central Salina. By 2000 this groundwater
redemption project will bring the City into full completion of a state compliance agreement, eliminating any
economic impacts related to groundwater issues. Anticipated cost for the plant improvements is $5,500,000.
Approximately $1,800,000 in grant funds will be available from the State of Kansas to assist in construction. The
balance of the cost is financed by a 20-year low interest loan from the State of Kansas. Completion of the project is
anticipated in August 2001. A second phase of the project has been approved, at an additional estimated cost of
$4,000,000. This phase of the project will replace and expand the clarifiers, provide a new lab facility, as well as an
administration building. Completion is anticipated in June, 2002.
Solid Waste disposal remains a challenge for Salina. The community remains committed to recycling and resource
conservation, with several initiatives that began in 1997, including a trial yard waste recycling and composting
program in addition to continuing the mulching mower rebate program. In 1999, the yard waste recycling program
became permanent, with the purchase of 2,000 yard carts dedicated to yard waste collection. In 2000, the solid
waste stream was reduced further as a result of private initiatives to recycle waste glass generated by a major
manufacturer in the City. However, as a result of operational changes, including alternative means of providing
daily cover, and additional vertical fill capacity, anticipated life of the landfill has been extended from 78 years to
96 years, and fees for Solid Waste disposal have been reduced by $2.00 per yard, to $27.00.
In late 1999 the City initiated a major transportation and drainage improvement project on South Ohio Street. The
$4 million project expands Ohio Street from 2 lanes to 4 lanes from Belmont Boulevard to South of Magnolia
Street, provides for the reconstruction of Magnolia and installs underground facilities to improve storm drainage to
residential areas in the vicinity of the project. The project was completed in early 2001.
In the area of recreational facilities, a new 9-hole Par-3 course was constructed adjacent to the existing 18 hole golf
course. This was a private/public partnership, with $400,000 of the $600,000 cost corning from private
contributions.
The City's Capital Improvement Plan for 2001 - 2005 itemizes projects totaling $ 68,899,100. The plan is updated
each year, just prior to the operating budget process.
Financial Overview
Conservative management plus a strong economy have set the stage for what has been and is projected to be long-
term financial stability for the City. The City has been able to to continue to replenish its fund balances and utilize
more pay-as-you-go financing for capital improvements.
Budgetary basis fund balances related to tax supported funds went from $8,232,654 at the end of 1999 to
$7,668,116 at the end of 2000. This balance represents 33.2% of the expenses for those funds, and complies with
the City's frnancial goal of maintaining those balances at about 20% of expense. Revenues to these funds grew at
about 4%, while expenditures grew by about 10%.
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The City also established the rates needed to fund enterprise fund activities. Water rates were increased by 4% on
January 1,2000. Sewer rates were increased by 2% Refuse collection fees were increased by 7.8% on October 1,
1999. Tipping fees for the landfill were reduced from $28 per ton to $27 per ton in 2000. It is anticipated that these
fees will be sufficient to provide stable, continuing funding for the Solid Waste disposal operation. To date, the
City has shown the willingness to set fees at levels which will cover operating, capital, debt service and postclosure
costs required to meet subtitle D regulations and generally accepted accounting principles recommendations. Other
enterprise fund fees are adjusted annually to meet anticipated yearly needs.
Financial Information
City staff is responsible for establishing and maintaining an internal control structure designed to ensure that the
assets of the City are protected from loss, theft or misuse and that adequate accounting data are compiled to allow
for the preparation of fmancial statements in conformity with generally accepted accounting principles. The internal
control structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The
concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be
derived; and (2) the valuation of costs and benefits require estimates and judgment by management.
Budgetary Controls. In addition, the City maintains budgetary controls. The objective of these budgetary controls
is to ensure compliance with legal provisions embodied in the annual appropriated budget approved by the City
Commission. Activities of all funds are included in the annual appropriated budget. The legal level of budgetary
control is maintained at the Fund level, in accordance with State Statutes. However, management control is
maintained at the department level. The City uses an encumbrance accounting system, in which estimated purchase
amounts are recorded prior to the release of purchase orders to vendors. Open encumbrances are reported as
reservations of fund balance at December 31, 2000 in the general fund and the special revenue funds. Various
internal compliance procedures are implemented to insure proper implementation of the budget as well as to
maintain a degree of accountability for both revenues and expenditures.
Budgetary Basis Fund Balances. Taxing Funds
Shown below are the December 31 actual budgetary basis fund balances in the city's tax supported funds for 1997,
1998, 1999, and 2000.
Fund
General
Employee Benefits
Flood and Drainage
Utility
Special Liability
Bond and Interest
Total Fund Balance
1997
$3,508,943
451,777
391,589
95,368
867.759
$5,315,436
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Tax Funds Operating expenditures
$22,459,055
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Fund balance as percent of
operating expenditures
23.7%
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1998
$5,484,672
629,470
464,215
105,540
64,604
741.310
$7,489,811
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$18,429,804
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37.5%
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1999
$5,957,902
1,211,092
283,668
0
0
779.992
$8,232,654
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$20,881,511
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39.4%
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2000
$5,241,625
1,247,984
235,526
0
0
942.981
$7,668,116
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$ 23,099,979
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33.2%
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Budgetary fund balances represent the ability of the City to address cash flow fluctuation and to absorb and respond
to adverse changes in the economy or to unanticipated demands on the government to provide additional services as
a result of an emergency. Balances remain adequate to address these potential needs.
Revenues. General. Special Revenue. and Debt Service Funds:
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The following table presents a summary of General Fund, Special Revenue Funds and Debt Service Fund GAAP
basis revenues for the years ended December 31, 1999 and 2000.
1999 - 2000 1999 % of 2000 % of
Revenue Change 1999 Total 2000 Total
Property Taxes ($79,309) $7,656,282 23% $7,576,973 22%
Sales Taxes 1,040,824 10,991,973 33% 12,032,797 35%
Other Taxes 183,617 2,666,378 8% 2,849,995 8%
Total Taxes 1,145,132 21,314,633 64% 22,459,765 65%
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Intergovernmental ($268,577) 4,383,281 13% 4,114,704 12%
Fees and Charges 36,568 2,068,329 6% 2,104,897 6%
Special Assessments 210,440 1,086,557 3% 1,296,997 4%
Other Revenues 250,855 4,257,563 13% 4,508,418 13%
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Total Revenues 1,374,418 33,110,363 100% 34,484,781 100%
Total revenues increased by $1,374,418 or about 4.2%. About $500,000 of the increase was due to the fact that
2000 was the flfst full year of the u.S.D. Technology tax. The remainder is due to increased valuation and
reduced mi111evies. Combined real estate and motor vehicle valuation increased by about 5.3%
Sales taxes have apparently increased from 1999 to 2000. This is due largely to the fact that 2000 is the first full
year ofUSD 305 Technology tax collections. Sales taxes available for City use increased by about 2% ($200,000).
Other taxes show a slight increase. This is due entirely to performance of franchise taxes..
Intergovernmental revenues decreased by $268,577. While most routine intergovernmental revenues (Gas Tax,
Transient Guest Tax, etc.) increased slightly, Community Development Grant revenues decreased by about
$490,000, due to the completion of several projects.
A review of the revenue history reveals that total taxes are a slightly smaller proportion of the revenue stream in
2000 (65%) compared to 1991 (62%). However, within the classification of taxes, there has been a pronounced
shift from reliance on the property tax to sales and other taxes. (See statistical tables 2 and 3.) This is consistent
with the long-term policy goal of the community to reduce reliance on property taxes where possible.
Expenditures. General. Special Revenue. and Debt Service Funds:
The following table presents a summary of General Fund, Special Revenue Funds and Debt Service Fund GAAP
basis expenditures for the years ended December 31, 1999 and 2000
1999 - 2000 1999 % of 2000 % of
Expenditure Change 1999 Total 2000 total
General Government $292,249 $2,178,432 7% $2,470,681 7%
Public Safety $694,535 10,447,619 33% 11,142,154 32%
Public Works $337,788 3,467,893 11% 3,805,681 11%
Culture and Recreation $282,174 4,413,084 14% 4,695,258 13%
Community Development $52,498 4,100,217 13% 4,152,715, 12%
Public Health and Sanitation $67,057 675,834 2% 742,891 2%
Subtotal, Operating Items $1.726.301 25 283.079 27.009380
Debt Service $461,616 2,491,953 8% 2,953,569 8%
Capital Outlay $1,225,355 3,644,789 12% 4,870,144 14%
Total Expenditures $3.413.272 31,419,821 100% 34,833,093 100%
Total expenditures increased by $3,413,272, or 10.8%. The largest portion of this is the increase in Capital Outlay,
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reflecting the decision to fund the Animal Shelter construction from cash resources rather than long term fmancing.
Operating items increased by 6.8%. Approximately $250,000 (one percentage point) of this change is due to newly
authorized positions in 2000, implementation of the Master Police Officer program, and other minor staff
reclassifications. The remainder of the increase is due to general pay plan adjustments, merit increases, and general
inflationary factors.
Proprietary Operations
The City has four enterprise operations: Water and Sewer, Golf Course, Solid Waste and Sanitation. Significant
changes occurred in each. The table below summarizes some key operational statistics for the enterprise funds:
1999-2000 Change 1999 2000
Charges for Services:
Water and Sewer $956,585 $10,515,892 $11,472,477
Sanitation 121,518 1,472,881 1,594,399
Solid Waste -254,753 2,343,166 2,088,413
Golf Course -61,410 806,802 745,392
Water Account billings 1,848 226,132 227,980
Water Metered (billion gallons) 0.195 2.003 2.198
Solid Waste Tonnage at landfill -7,956 80,731 72,775
Golf Rounds -3,925 43,172 39,247
Sanitation Customers 97 13,319 13,416
Water rates were changed in 2000, with Water being increased by 4% on 1/1/00. Sewer rates were increased by 2%
at the same time. Sanitation rates were increased by 7.8% ($.70 per month) on 10/01/99 for the 2000 fiscal year.
Solid Waste fees were decreased by $1.00 per ton to $27.00 on January 1,2000.
Water and sewer operating revenues increased by $ 955,532 in 2000. This was almost all attributable to the increase
in charges for services (+9.1 %), and is likely due to weather related increased consumption.
The City continued the process of updating the solid waste facility to meet subtitle D Federal regulations. Rates
were decreased to $27/ton in 2000. This fund appears now to be stable, and any future rate changes should be on a
scale consistent with inflationary trends. Solid Waste service charges decreased by $254,753, consistent with the
change in rate and volume. This maintains a healthy current balance, and adequate resources to service the debt on
new cells as they are constructed.
Sanitation charges increased by $121,518. This fund has been challenged in the recent past, but now shows a
healthy net operating income of $96,142. Actions taken to address the fiscal condition of the refuse collection
operation have apparently had the intended effect of restoring fiscal health to the fund over the past:\ years..
The Golf course experienced some serious challenges in 2001. Levels of play were down significantly for the year,
largely due to almost non-existent play in the final two months of 2000 attributable to adverse weather conditions.
Rounds played were 9% (3,925) below 1999 play, with 60% of that loss occurring in November and December. As
a result, operating revenues were down by $70,663 compared to 1999, and the course experienced a net loss of
$56,831 for the year. Management has implemented a plan to address the issue, including suspension of all non-
essential operating expense, and deferral/rescheduling of the current year capital plan. Barring a second adverse
year, we anticipate a full recovery for the fund.
In February, 1997, the City implemented a partial self funded health insurance program for employees, replacing the
conventional insurance plan that had provided this benefit Individual stop loss coverage is purchased with an
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attachment point of $50,000. The aggregate stop loss coverage is set at a about $1,950,000. Dental coverage is
provided. The dental portion of the plan is fully self insured and not subject to stop loss protection, however, total
benefits are limited to $1,500 per year per person. Since February, 1999, the prescription portion of the program is
also fully self insured. The fund is fully funded by rates, and performance has been sufficient to cover claims paid
and incurred but not reported claims. Net income for the fund in 2000 was $174,782, with retained earnings of
$538,939.
The City utilizes four other internal service funds: Risk Management, Worker's Compensation Reserve, Central
Garage and Data Processing. In 1991, the City instituted a partially self-insured workers compensation program.
The Worker's Compensation Reserve is used to buy excess insurance coverage, compensate a third party claims
administrator and pay claims as they arise. The City's goal is to establish a $750,000 reserve in this fund to provide
adequate reserves should we experience heavy claims. At the end of 2000, retained earnings were $877,012,
meeting this goal. The other internal service funds are used to purchase insurance, repair City vehicles or operate a
City-wide computer system. These costs are apportioned to the various City departments based upon usage.
Debt Administration
The City issued no new Revenue Bonds during 2000. The total amount of revenue bonds outstanding at December
31,2000 was $13,820,000. This is a significant decline from the $25,600,000 outstanding on December 31,1999.
The bulk of this reduction is the result of defeasing the Series 1992 bonds, which were refunded with the 1994
crossover refunding. A reserved investment of $10,950,600 was used to retire those bonds. With the City's policy
of issuing revenue bonds for no more than 20 years, the final maturity for these bonds is September 1,2012.
The City's general policy for General Obligation bonds is to issue them for no more than 10 years for the City at
large portion, with some exceptions permitted for extraordinary projects.. On special assessment bonds, the
maturity may be up to 15 years. The City issued $3,885,000 of internal improvement bonds during 2000. Total
General Obligation/Internal Improvement bonds outstanding at December 31, 2000 was $22,042,321 with final
maturity scheduled for October 1, 2015. Of this amount, $ 9,451,789 are to be retired with pledged utility revenues,
special assessments, and current resources in the Bond and Interest fund. Thus, $12,590,532 remain to be retired
with future property tax revenues. Based upon this, per capita general obligation debt is $254.99. The City is well
below its maximum debt limit with $72,519,495 in authority remaining.
Internal Improvement temporary notes in the amount of $5,480,000 were issued in 2000. Of this amount,
$3,900,000 is an at-large obligation for the reconstruction of South Ohio and Magnolia Street, including drainage
improvements. The remaining notes were for streets, drainage and utilities in new subdivision dev~:lopments (to be
retired with Special assessments).
Cash Management
The State of Kansas prescribes general investment authority for political subdivisions of the State. The City of
Salina has established an investment policy that complies with statutory authority, allowing maturities for up to two
years and investments in the State of Kansas Municipal Investment Pool. The City stresses a conservative
investment policy which provides full collateralization of investments. At December 31, 2000, investments under
the City's direct control were as follows:
Investment Amount Percentage
Municipal Investment Pool $ 8,725,939 41.1
U.S. Government 12,479,083 58.9
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Total $ 21.205.022 100.00%
In addition, the carrying amount of deposits was $6,933,302 plus $11,663 cash on hand. Of this amount,
$6,003,900.51 was held in Certificates of Deposit, with the remainder in demand deposit accounts.
Independent Audit
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Kansas Statutes Annotated 75-1122 requires an annual audit of the books of account, fmancial records and
transactions of all administrative departments of the City by independent certified public accountants selected by the
City Commission. This requirement has been complied with and the auditor's opinion has been included in this
report.
Acknowledgments
The preparation of the Comprehensive Annual Financial Report was made possible by the dedicated, professional
advice and effort of the Agler and Gaeddert auditing team. A special thank you needs to be given to Va1ene
Gebhart, City Accountant, who is responsible for much of the data assembly and reconciliation, and to Penny Day,
Acting City Clerk, who has been largely responsible for document assembly and production. Finally, preparation of
this report would not have been possible without the support of the City Commission.
Sincerely,
~~.~
Dennis M. Kissinger
City Manager
RodneyF~ )..1
Director offl'/J ance~istration
XlI
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Salina,
Kansas
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
December 31, 1999
A Certificate of Achievement for Excellence in Financial
Reporting is presented by the Government Finance Officers
Association of the United States and Canada to
government units and public employee retirement
systems whose comprehensive annual financial
reports (CAFRs) achieve the highest
standards in government accounting
and financial reporting.
~b~
jlftz~~
City of Salina
-
Development Services
Coordination
Risk Management
Health Insurance
Fire Suppression
EMS
Codes/Inspection
Public Education
CITY COMMISSION
Kristin Seaton, Mayor
Deborah Divine
Alan Jilka
Larry Mathews
Monte Shadwick
Municipal Court Judge
Phil Shaffer
City Attorney
Greg Bengtson.
Municipal Court
Administration
City Prosecutor
Jennifer Wyatt
Human Resources
Administration
ComputerTechnology
David Larrick
Human Relations
Kaye Crawford
Engineering
Design/Inspection
Traffic
General Services
Streets
Flood Works
Traffic Control
Central Garage
Sanitation
Operations
Food & Beverage
Businessfficket Office
Water & Wastewater
Water Treatment & Dist.
Wastewater CoIlect.lTreat.
Solid Waste (Landfill)
Patrol
Investigations
9l1/Cornmunications
Internal Affairs
City Clerk
Accounting
Utility Accounting
Treasurer
Museum
Arts Education
Arts Services
River Festival
Horizons Grants Program
* Contract Position
Swimming Pools
Golf Course
Neighborhood Ctrs.
Parks
Recreation
Forestry
Cemetery
Building Maintenance
(Rev. 4/24/01)
City of Salina, Kansas
List of Principal Officials
City Commission
Kristin M. Seaton, Mayor
Alan Jilka, Vice Mayor
Debbie Divine, Commissioner
Monte Shadwick, Commissioner
Larry Mathews, Commissioner
City Staff
Dennis M. Kissinger, City Manager
Michael Morgan, Deputy City Manager
Jason Gage, Assistant City Manager
Rodney Franz, Director of Finance and Administration
Don Hoff, Director of Utilities
Jim Hill, Chief of Police
Steve Moody, Interim Fire Chief
Shawn O'Leary, Director of Engineering and General Services
Keith Rawlings, Bicentennial Center Manager
Steve Snyder, Parks and Recreation Director
Dean Andrew, Planning and Community Development Director
Martha Rhea, Director of Arts and Humanities
Kaye Crawford, Human Relations Director
Greg Bengston, City Attorney
David Larrick, Information Services Director
xiv
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FINANCIAL SECTION
This page left blank intentionally.
ìtJ Àg IcYL~g~~j~~~! n~HARTE RED
W Keith Ga""jrj¡",
LuGlil" L. HIf1<.icr!,tAc. Cf'l~
Raymond E Meyer. J! CPA
Shawn R Kelsev cpr,
Harolel K. Mayr", CPA
Ottc":3. Kalis:,':
1785,242-:1170
(785) 242-9250 FAX
www dqc.r;pasco!T1 WEB SITE
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
To the Honorable Mayor
and the Board of the City Commissioners
City of Salina, Kansas
We have audited the accompanying general purpose fmancial statements of the City of Salina, Kansas as of and for the
year ended December 31, 2000 as listed in the table of contents to the fInancial section. These general. purpose fmancial
statements are the responsibility of the City's management. Our responsibility is to express an opinion on these general
purpose fmancial statements based on our audit. We did not audit the fmancial statements of the Salina Airport
Authority and the Housing Authority of the City of Salina, which are discretely presented component units in the
accompanying fmancial statements. Those fmancial statements were audited by other auditors whose reports thereon
have been furnished to us, and our opinion, insofar as it relates to the amounts included for the Salina Airport Authority
and the Housing Authority of the City of Salina, is based solely on the reports of the other auditors.
We conducted our audit in accordance with generally accepted auditing standards and the Kansas Municipal Audit
Guide. Those standards require that we plan and perfoill1 the audit to obtain reasonable assurance about whether the
general purpose fmancial statements are tree of material misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the general purpose fmancial statements. An audit also includes
assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall
general purpose fmancial statement presentation. We believe that our audit and the report of other auditors provide a
reasonable basis for our opinion.
In our opinion, based on our audit and the reports of other auditors, the general purpose fmancial statements referred to
above present fairly, in all material respects, the fmancial position of the City of Salina, Kansas as of December 31,
2000, and the results of its operations and cash flows of its proprietary fund types and nonexpendable trust funds for the
year then ended in confonnity with generally accepted accounting principles.
Our audit was conducted for the purpose of forming an opinion on the general purpose fmancial statements taken as a
whole. The combining, individual fund and account group fmancial statements, schedules and additional infonnation
listed in the table of contents to the fmancial section are presented for purposes of additional analysis and are not a
required part of the general purpose fmancial statements of the City of Salina, Kansas. Such additional infonnation has
been subjected to the auditing procedures applied in the audit of the general purpose fmancial statements and, in our
opinion, is fairly presented in all material respects in relation to the general purpose financial statements taken as a
whole.
The other data included in this report, designated as the "Statistical Section" in the table of contents, has not been
audited by us and, accordingly, we express no opinion on that data.
¥
oJSÓ~/ej~
May 4,2001
.+.
..+&
INPACT
This page left blank intentionally.
GENERAL PURPOSE FINANCIAL STATEMENTS
City of Salina, Kansas
COMBINED BALANCE SHEET
ALL FUND TYPES, ACCOUNT GROUPS AND
DISCRETELY PRESENTED COMPONENT UNITS
December 31,2000
Governmental Fund Types
Special Debt Capital
General Revenue Service Projects
ASSETS AND OTHER DEBITS
ASSETS
Cash and investments $ 5,687,671 $ 3,646,603 $ 942,981 $ 730,112
Cash and investments -
non-expendable trusts 0 0 0 0
Cash with fiscal agent 0 0 25,545 0
Receivables (net of allowance
for uncollectibles)
Accounts 313,689 35,844 0 0
Taxes 3,556,165 3,161,635 1,472,322 0
Interest 114,258 0 0 0
Notes 0 8,583 0 0
Inventory and prepaid supplies 127,971 0 0 0
Due from funds 89,185 0 0 0
Restricted assets
Cash and investments 0 0 0 0
Fixed assets (net of accumulated
depreciation, where applicable) 0 0 0 0
Financing leases 0 0 0 0
Deferred charges 0 0 0 0
OTHER DEBITS
Amount available in debt service
fun <is 0 0 0 0
Amount to be provided for
retirement of generallong-tenn
debt 0 0 0 0
Total assets and other
debits $ 9,888,939 $ 6,852,665 $ 2,440,848 $ 730,112
LIABILITIES, EQUITY
AND OTHER CREDITS
LIABILITIES
Accounts payable $ 237,034 $ 65,866 $ 0 $ 0
Retainage payable 0 842 0 311,582
Due to funds 0 89,185 0 0
Meter deposits payable 0 0 0 0
Health claims payable 0 0 0 0
Matured principal and
interest payable 0 0 25,545 0
The accompanying notes are an integral part of this statement.
3
Statement 1
Enterprise
Total
Primary
Government
(Memoran-
dum Only)
Proprietary
Fund Types
Fiduciary
Fund Types
Internal
Service
Trust and
Agency
Account Groups
General General
Fixed Long-
Assets Term Debt
$ 12,946,781 $ 2,645,376 $ 262,223 $ 0 $ 0 $ 26,861,747
0 0 279,973 0 0 279,973
0 0 0 0 0 25,545
1,078,360 0 0 0 0 1,427,893
0 0 0 0 0 8,190,122
0 0 0 0 0 114,258
0 0 0 0 0 8,583
511,922 47,463 0 0 0 687,356
0 0 0 0 0 89,185
1,001,828 0 0 0 0 1,001,828
55,487,397 679,513 0 33,065,756 0 89,232,666
0 0 0 0 0 0
397,820 0 0 0 0 397,820
0 0 0 0 942,981 942,981
0 0 0 0 17,461,104 17,461,104
$ 71,424,108 $ 3,372,352 $ 542,196 $ 33,065,756 $ 18,404,085 $ 146,721,061
$ 241,863 $ 77,210 $ 219,947 $ 0 $ 0 $ 841,920
101,763 0 0 0 0 414,187
0 0 0 0 0 89,185
92,006 0 0 0 0 92,006
0 640,292 0 0 0 640,292
0 0 0 0 0 25,545
4
Cont.
City of Salina, Kansas
Statement 1
Pal!e 2
COMBINED BALANCE SHEET
ALL FUND TYPES, ACCOUNT GROUPS AND
DISCRETELY PRESEN1ED COMPONENT UNITS
December 31,2000
Total Total
Primary Component Units Reporting
Government Salina Salina Entity
(Memo ran- Airport Housing (Memoran-
dum Only) Authority Authority dum Only)
ASSETS AND OTHER DEBITS
ASSETS
Cash and investments $ 26,861,747 $ 511,730 $ 602,094 $ 27,975,571
Cash and investments -
non-expendable trusts 279,973 0 0 279,973
Cash with fiscal agent 25,545 0 0 25,545
Receivables (net of allowance
for uncollectibles)
Accounts 1,427,893 126,202 251,765 1,805,860
Taxes 8,190,122 692,370 0 8,882,492
Interest 114,258 0 806 115,064
Notes 8,583 0 0 8,583
Inventory and prepaid supplies 687,356 502 14,408 702,266
Due from funds 89,185 0 0 89,185
Restricted assets
Cash and investments 1,001,828 85,000 0 1,086,828
Fixed assets (net of accumulated
depreciation, where applicable) 89,232,666 23,094,510 5,929,178 118,256,354
Financing leases 0 1,195,973 0 1,195,973
Deferred charges 397,820 111,688 0 509,508
OTHER DEBITS
Amount available in debt seIVÍce
funds 942,981 0 0 942,981
Amount to be provided for
retirement of general long-term
debt 17,461,104 0 0 17,461,104
Total assets and other
debits $ 146,721,061 $ 25,817,975 $ 6,798,251 $ 179,337,287
LIABILITIES, EQUITY
AND OTHER CREDITS
LIABILITIES
Accounts payable $ 841,920 $ 151,724 $ 238,766 $ 1,232,410
Retainage payable 414,187 0 0 414,187
Due to funds 89,185 0 0 89,185
Meter deposits payable 92,006 0 0 92,006
Health claims payable 640,292 0 0 640,292
Matured principal and
interest payable 25,545 0 0 25,545
The accompanying notes are an integral part of this statement.
5
Cont.
This page left blank intentionally.
City of Salina, Kansas
COMBINED BALANCE SHEET
ALL FUND TYPES, ACCOUNT GROUPS AND
DISCRETELY PRESENTED COMPONENT UNITS
December 31,2000
Governmental Fund Types
Special Debt Capital
General Revenue Service Projects
LIABILITIES - continued
Payable from restricted assets
Accrued interest payable $ 0 $ 0 $ 0 $ 0
Revenue bonds payable - curtent 0 0 0 0
Deferred interest-fmancing leases 0 0 0 0
Accrued compensated absences 0 0 0 0
Loans payable - curtent 0 0 0 0
General obligation bonds - current 0 0 0 0
Capital leases payable - current 0 0 0 0
Temporary notes payable 0 0 0 5,300,000
Loans payable 0 0 0 0
General obligation bonds payable 0 0 0 0
Revenue bonds payable 0 0 0 0
Capital leases payable 0 0 0 0
Mortgages payable 0 0 0 0
Landfill closure and postclosure 0 0 0 0
Deferred revenue 2,709,089 2,630,846 1,472,322 0
Total liabilities 2,946,123 2,786,739 1,497,867 5,611,582
EQillTY AND OTHER CREDITS
Investment in general fixed assets 0 0 0 0
Contributed capital 0 0 0 0
Retained Earnings
Reserved for bond retirement 0 0 0 0
Reserved for postclosure care 0 0 0 0
Unreserved 0 0 0 0
Fund balances
Reserved for encumbrances 298,196 462,214 0 1,301,124
Reserved for notes receivable 0 8,583 0 0
Unreserved
Designated for debt service 0 0 942,981 0
Undesignated (deficit) 6,644,620 3,595,129 0 (6,182,594)
Total equity and other credits 6,942,816 4,065,926 942,981 (4,881,4 70)
Total liabilities, equity and
other credits $ 9,888,939 $ 6,852,665 $ 2,440,848 $ 730,112
=
The accompanying notes are an integral part of this statement.
6
Statement 1
Pa2e 3
Proprietary Proprietary Fiduciary Total
Fund Types Fund Types Fund Types Account Groups Primary
General General Government
Internal Trust and Fixed Long- (Memo ran-
Enterprise Service Agency Assets Term Debt dum Only)
$ 305,635 $ 0 $ 0 $ 0 $ 0 $ 305,635
835,000 0 0 0 0 835,000
0 0 0 0 0 0
478,089 42,915 0 0 1,908,861 2,429,865
119,329 0 0 0 0 119,329
777,681 0 0 0 2,471,481 3,249,162
31,646 98,848 0 0 0 130,494
500,000 0 0 0 0 5,800,000
3,420,957 0 0 0 0 3,420,957
4,769,416 0 0 0 14,023,743 18,793,159
12,985,000 0 0 0 0 12,985,000
33,354 93,891 0 0 0 127,245
0 0 0 0 0 0
1,043,744 0 0 0 0 1,043,744
0 0 0 0 0 6,812,257
25,735,483 953,156 219,947 0 18,404,085 58,154,982
0 0 0 33,065,756 0 33,065,756
8,810,504 643,469 0 0 0 9,453,973
2,687,034 0 0 0 0 2,687,034
143,923 0 0 0 0 143,923
34,047,164 1,775,727 0 0 0 35,822,891
0 0 0 0 0 2,061,534
0 0 0 0 0 8,583
0 0 0 0 0 942,981
0 0 322,249 0 0 4,379,404
45,688,625 2,419,196 322,249 33,065,756 0 88,566,079
$ 71,424,108 $ 3,372,352 $ 542,196 $ 33,065,756 $ 18,404,085 $ 146,721,061
7
Cont.
City of Salina, Kansas
Statement 1
Pal!e 4
COMBINED BALANCE SHEET
ALL FUND TYPES, ACCOUNT GROUPS AND
DISCRETELY PRESENTED COMPONENT UNITS
December 31,2000
Total Total
Primary Component Units Reporting
Government Salina Salina Entity
(Memo ran- Airport Housing (Memoran-
dum Only) Authority Authority dum Only)
LIABILITIES - continued
Payable from restricted assets
Accrued interest payable $ 305,635 $ 73,378 $ 0 $ 379,013
Revenue bonds payable - current 835,000 60,000 0 895,000
Deferred interest-financing leases 0 68,666 0 68,666
Accrued compensated absences 2,429,865 0 0 2,429,865
Loans payable - current 119,329 49,963 0 169,292
General obligation bonds - current 3,249,162 565,000 0 3,814,162
Capital leases payable - current 130,494 0 0 130,494
Temporary notes payable 5,800,000 0 0 5,800,000
Loans payable 3,420,957 321,588 0 3,742,545
General obligation bonds payable 18,793,159 3,705,000 0 22,498,159
Revenue bonds payable 12,985,000 380,000 0 13,365,000
Capital leases payable 127,245 0 0 127,245
Mortgages payable 0 0 0 0
Landfill closure and postclosure 1,043,744 0 0 1,043,744
Deferred revenue 6,812,257 751,123 0 7,563,380
Total liabilities 58,154,982 6,126,442 238,766 64,520,190
EQUITY AND OTHER CREDITS
Investment in general fixed assets 33,065,756 0 0 33,065,756
Contributed capital 9,453,973 9,510,507 5,914,054 24,878,534
Retained Earnings
Reserved for bond retirement 2,687,034 0 0 2,687,034
Reserved for postclosure care 143,923 0 0 143,923
Unreserved 35,822,891 10,181,026 0 46,003,917
Fund balances
Reserved for encumbrances 2,061,534 0 0 2,061,534
Reserved for notes receivable 8,583 0 0 8,583
Unreserved
Designated for debt service 942,981 0 0 942,981
Undesignated (deficit) 4,379,404 0 645,431 5,024,835
Total equity and other credits 88,566,079 19,691,533 6,559,485 114,817,097
Total liabilities, equity and
other credits $ 146,721,061 $ 25,817,975 $ 6,798,251 $ 179,337,287
=
The accompanying notes are an integral part of this statement.
8
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City of Salina, Kansas
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES-
ALL GOVERNMENTAL FUND TYPES, EXPENDABLE TRUST FUNDS
AND DISCRETELY PRESENTED COMPONENT UNITS
For the fiscal year ended December 31,2000
Governmental Fund Types
Special Debt Capital
General Revenue Service Projects
Revenues
Taxes $ 16,646,752 $ 4,211,285 $ 1,601,728 $ 0
Intergovernmental 1,729,834 2,384,870 0 0
Fees and charges 1,434,753 670,144 0 0
Special assessments 0 0 1,228,683 11,892
Other revenues 2,766,747 1,626,038 229,725 1,752,090
Total revenues 22,578,086 8,892,337 3,060,136 1,763,982
Expenditures
Current
General government 2,307,961 162,720 0 0
Public safety 9,099,485 2,042,669 0 0
Public works 2,855,821 949,860 0 0
Culture and recreation 1,795,887 2,899,371 0 0
Public health and sanitation 605,227 137,664 0 0
Community development 3,160,906 991,809 0 0
Other 0 0 0 0
Capital outlay 3,461,195 1,408,949 0 6,586,119
Debt service
Principal 0 0 2,188,116 0
Interest and other charges 0 0 765,453 224,230
Total expenditures 23,286,482 8,593,042 2,953,569 6,810,349
Excess (deficiency) of revenues
over (under) expenditures (708,396) 299,295 106,567 (5,046,367)
The accompanying notes are an integral part of this statement.
9
Statement 2
Fiduciary Total Component Total
Fund Type Primary Unit Reporting
Government Salina Entity
Expendable (Memo ran- Housing (Memoran-
Trust dum Only) Authority dum Only)
$ 0 $ 22,459,765 $ 0 $ 22,459,765
0 4,114,704 965,774 5,080,478
0 2,104,897 326,019 2,430,916
0 1,240,575 0 1,240,575
2,476 6,377,076 57,782 6,434,858
2,476 36,297,017 1,349,575 37,646,592
0 2,470,681 0 2,470,681
0 11,142,154 0 11,142,154
0 3,805,681 0 3,805,681
0 4,695,258 0 4,695,258
109 743,000 0 743,000
0 4,152,715 1,063,351 5,216,066
0 0 0 0
0 11,456,263 0 11,456,263
0 2,188,116 0 2,188,116
0 989,683 0 989,683
109 41,643,551 1,063,351 42,706,902
2,367 (5,346,534) 286,224 (5,060,310)
10
Cont.
City of Salina, Kansas
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES-
ALL GOVERNMENTAL FUND TYPES, EXPENDABLE TRUST FUNDS
AND DISCRETELY PRESENTED COMPONENT UNITS
For the fiscal year ended December 31, 2000
Governmental Fund Types
Special Debt Capital
General Revenue Service Projects
Other financing sources (uses)
Operating transfers in $ 17,000 $ 663,223 $ 56,422 $ 0
Operating transfers out (371,996) (308,227) 0 0
Bond and temporary note proceeds 0 0 0 3,876,577
Sale of assets 64,395 0 0 0
Total other fmancing sources (uses) (290,601) 354,996 56,422 3,876,577
Excess (deficiency) of revenues and other
sources over (under) expenditures and
other uses (998,997) 654,291 162,989 (1,169,790)
Fund balances (deficit), January 1 7,890,813 3,462,635 779,992 (3,711,680)
Residual equity transfer in 51,000 0 0 0
Residual equity transfer out 0 (51,000) 0 0
Fund balances (deficit), December 31 $ 6,942,816 $ 4,065,926 $ 942,981 $ (4,881,470)
The accompanying notes are an integral part of this statement.
11
Statement 2
~
Fiduciary Total Component Total
Fund Type Primary Unit Reporting
Government Salina Entity
Expendable (Memo ran- Housing (Memoran-
Trust dum Only) Authority dum Only)
$ 0 $ 736,645 $ $ 736,645
0 (680,223) (680,223)
0 3,876,577 3,876,577
0 64,395 64,395
0 3,997,394 0 3,997,394
2,367 (1,349,140) 286,224 (1,062,916)
39,909 8,461,669 6,273,261 14,734,930
0 51,000 51,000
0 (51,000) (51,000)
$ 42,276 $ 7,112,529 $ 6,559,485 $ 13,672,014
12
City of Salina, Kansas
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -
ACTUAL AND BUDGET - GENERAL, SPECIAL REVENUE AND DEBT SERVICE FUNDS
F or the fiscal year ended December 3 I, 2000
Total revenues
General Fund
Variance
Favorable
Actual Budget (Unfavorable)
$ 16,486,801 $ 16,550,988 $ (64,187)
1,729,834 1,679,179 50,655
1,414,266 1,312,000 102,266
2,653,355 2,658,845 (5,490)
22,284,256 22,201,012 83,244
Revenues
Taxes
Intergovernmental
Fees and charges
Other revenues
Expenditures
Current
General government
Public safety
Public works
Public health and sanitation
Culture and recreation
Community development
Other
Capital outlay
Debt service
Principal
Interest and other charges
Cash reserve
2,132,429 2,077,998 (54,431)
8,974,485 9,125,852 151,367
3,546,575 3,765,841 219,266
605,227 606,455 1,228
1,816,373 1,778,775 (37,598)
2,725,850 2,883,402 157,552
0 0 0
2,848,284 1,760,000 (1,088,284)
0 0 0
0 0 0
0 4,201,769 4,201,769
22,649,223 26,200,092 3,550,869
(364,967) (3,999,080) 3,634,113
19,821 17,000 2,821
(496,996) (325,000) (171,996)
64,395 15,000 49,395
(412,780) (293,000) (119,780)
Total expenditures
Excess (deficiency) of revenues over (under)
expenditures
Other financing sources (uses)
Operating transfers in
Operating transfers out
Sale of assets
Total other financing sources (uses)
The accompanying notes are an integral part of this statement.
13
Statement 3
Special Revenue Funds Debt Service Funds
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
$ 4,231,094 S 4,393,553 $ (162,459) $ 1,601,728 $ 1,635,179 $ (33,451)
;,892,848 1,877,880 14,968 0 0 0
907,377 832,000 75,377 0 0 0
132,208 360,131 (227,923) 1,458,408 1,322,200 136,208
7,163,527 7,463,564 (300,037) 3,060,136 2,957,379 102,757
158,733 167,789 9,056 0 0 0
2,006,067 2,317,271 311,204 0 0 0
942,580 1,144,186 201,606 0 0 0
137,664 155,902 18,238 0 0 0
1,736,021 2,080,933 344,912 0 0 0
611,771 700,848 89,077 0 0 0
3,518 80,400 76,882 0 0 0
1,657,102 1,776,000 118,898 0 0 0
0 0 0 2,188,116 ;: 196,631 108,515
0 0 0 765,45~' '~>9 ,22~ ).775
0 790,269 790,269 0 - UO,OOO. 70u,OOO
7,253,456 9,213,598 1,960,142 2,953,569 3,765,859 812,290
(89,929) (1,750,034) 1,660,105 106,567 (808,480) 915,047
516,227 286,000 230,227 56,422 0 56,422
(308,227) (357,000) 48,773 0 0 0
0 0 0 0 0 0
208,000 (71,000) 279,000 56,422 0 56,422
14
Cont
City of Salina, Kansas
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -
ACTUAL AND BUDGET - GENERAL, SPECIAL REVENUE AND DEBT SERVICE FUNDS
For the fiscal year ended December 31, 2000
Prior year cancelled encumbrances
Residual equity transfer in
Residual equity transfer out
General Fund
Variance
Favorable
Actual Budget (Unfavorable)
$ (777,747) $ (4,292,080) $ 3,514,333
5,957,902 4,292,080 1,665,822
10,471 0 10,471
51,000 0 51,000
0 0 0
5,241,626 $ 0 $ 5,241,626
1,275,023
127,971
0
298,196
0
$ 6,942,816
Ex,:ess (d fìciency) of revenues and other
sources o\'er (under) expenditures and
other uses
Unreserved fund balances, January I
Unreserved fund balances, December 31
Receivables reconciliation
Inventory reconciliation
Retainage reconciliation
Encumbrance reconciliation
Non-budgeted funds
Fund balances, December 31
The accompanying notes are an integral part of this statement.
15
Statement 3
Pa2e 2
Special Revenue Funds Debt Service Funds
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable
$ 118,071 $ (1,821,034) $ 1,939,105 $ 162,989 $ (808,480) $ 971,469
2,732,349 1,872,034 860,315 779,992 808,480 (28,488)
0 0 0 0 0 0
0 0 0 0 0 0
(51,000) (51,000) 0 0 0 0
2,799,420 $ 0 $ 2,799,420 942,981 $ 0 $ 942,981
574,716 0
0 0
(842) 0
462,214 0
230,418 0
$ 4,065,926 $ 942,981
16
City of Salina, Kansas
COMBINED STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN RETAINED EARNINGS/FUND BALANCES
ALL PROPRIETARY FUND TYPES, SIMILAR TRUST FUNDS AND
DISCRETELY PRESENTED COMPONENT UNITS
For the fiscal year ended December 31, 2000
Operating revenues
Charges for services
Reimbursements
Gain on sale of assets
Miscellaneous
Total operating revenues
Fiduciary
Proprietary Fund Types Fund Type
Non-
Internal expendable
Enterprise Service Trust
$ 15,900,681 $ 5,311,777 $ 10,584
99,298 98,090 0
0 0 0
140,914 149 0
16,140,893 5,410,016 10,584
0 5,197,569 0
9,941,748 0 0
746,577 0 0
0 0 35
2,789,540 ] 08,960 0
]3,477,865 5,306,529 35
2,663,028 103,487 ] 0,549
1,500,305 141,735 ]6,092
130,000 0 0
(1 ] 9,999) 0 0
(1,832,294) (4,882) 0
0 0 0
(1 ] ,648) (2,222) 0
(333,636) ]34,631 16,092
2,329,392 238,118 26,64]
0 0 0
2,329,392 238,118 26,641
34,548,729 ],537,609 253,332
$ 36,878,] 21 $ 1,775,727 S 279,973
Operating expenses
General government
Public works
Recreation
Other
Depreciation
Total operating expenses
Operating income (loss)
Nonoperating revenues (expenses)
Use of money and property
Operating grants
Bond issuance costs
Debt service
Mill levy
Gain (loss) on disposition of fixed assets
Total nonoperating revenues (expenses)
Net income
Add depreciation on assets acquired through
Federal contributions
Increase in
retained earnings/fund balances
Retained earnings/fund balances, January 1
Retained earnings/fund balances, December 31
The accompanying notes are an integral part of this statement.
17
Statement 4
Total Component Total
Primary Unit Reporting
Government Salina Entity
(Memorandum Airport (Memorandum
Only) Authority Only)
$ 21,223,042 $ 1,396,591 $ 22,619,633
197,388 0 197,388
0 222,664 222,664
141,063 25,992 167,055
21,561,493 1,645,247 23,206,740
5,197,569 0 5,197,569
9,941,748 0 9,941,748
746,577 0 746,577
35 1,126,625 1,126,660
2,898,500 906,198 3,804,698
18,784,429 2,032,823 20,817,252
2,777,064 (387,576) 2,389,488
1,658,132 163,512 1,821,644
130,000 0 130,000
(119,999) 0 (119,999)
(1,837,176) (276,092) (2,113,268)
0 801,237 801,237
(13,870) 0 (13,870)
(182,913) 688,657 505,744
2,594,151 301,081 2,895,232
0 583,134 583,134
2,594,151 884,215 3,478,366
36,339,670 9,296,811 45,636,481
$ 38,933,821 $ 10,181,026 $ 49,114,847
18
City of Salina, Kansas
COMBINED STATEMENT OF CASH FLOWS
ALL PROPRIETARY FUND TYPES, SIMILAR TRUST FUNDS AND
DISCRETELY PRESENTED COMPONENT UNITS
For the fiscal year ended December 31, 2000
Fiduciary
Proprietary Fund Types Fund Type
Non-
Internal expendable
Enterprise Service Trust
Cash flows from operating activities
Cash received from customers and users $ 15,786,072 $ 5,409,867 $ 10,584
Cash received from quasi-external transactions 0 0 0
Cash paid to suppliers (5,531,361) (4,574,959) (35)
Cash paid to employees (4,732,488) (588,890) 0
Cash paid for quasi-external transactions (703,126) (32,000) 0
Other operating receipts 240,212 149 0
Net cash provided by
operating activities 5,059,309 214,167 10,549
Cash flows from capital and related
financing activities
Purchase and construction of fixed assets (2,933,051) (172,509) 0
Contributed capital 73,610 21,926 0
Proceeds from issuance of debt 564,305 0 0
Principal payments - temporary notes (500,000) 0 0
Principal payments - loans (59,717) 0 0
Principal payments - gen. obligation bonds (4,812,960) 0 0
Principal payments - revenue bonds (7,731,809) 0 0
Interest paid (1,835,781) (4,882) 0
Bond issuance costs 0 0 0
Proceeds from property tax 0 0 0
Principal received on financing leases 0 0 0
Interest received on financing leases 0 0 0
Net cash used in capital and
related financing activities (17,235,403) (155,465) 0
Cash flows from investing activities
Interest received 1,500,305 141,735 16,092
Cash flows from noncapital financing activities
Operating grant receipts 130,000 0 0
Net increase (decrease) in cash and
cash equivalents (10,545,789) 200,437 26,641
Cash and cash equivalents, January 1 24,494,398 2,444,939 253,332
Cash and cash equivalents, December 31 $ 13,948,609 $ 2,645,376 $ 279,973
The accompanying notes are an integral part of this statement.
19
Statement 5
Total Component Total
Primary Unit Reporting
Government Salina Entity
(Memorandum Airport (Memorandum
Only) Authority Only)
$ 21,206,523 $ 2,997,537 $ 24,204,060
0 0 0
(10,106,355) (699,812) (10,806,167)
(5,321,378) (443,968) (5,765,346)
(735,126) 0 (735,126)
240,361 0 240,361
5,284,025 1,853,757 7,137,782
(3,105,560) (720,694) (3,826,254)
95,536 0 95,536
564,305 0 564,305
(500,000) 0 (500,000)
(59,717) (48,978) (108,695)
(4,812,960) (1,300,000) (6,112,960)
(7,731,809) (60,000) (7,791,809)
(1,840,663) (290,972) (2,131,635)
0 (29,745) (29,745)
0 801,237 801,237
0 64,255 64,255
0 125,190 125,190
(17,390,868) (1,459,707) (18,850,575)
1,658,132 44,019 1,702,151
130,000 0 130,000
(10,318,711) 438,069 (9,880,642)
27,192,669 158,661 27,351,330
$ 16,873,958 $ 596,730 $ 17,4 70,688
20
City of Salina, Kansas
COMBINED STATEMENT OF CASH FLOWS
ALL PROPRIETARY FUND TYPES, SIMILAR TRUST FUNDS AND
DISCRETELY PRESENTED COMPONENT UNITS
For the fiscal year ended December 31, 2000
Fiduciary
Proprietary Fund Types Fund Type
Non-
Internal expendable
Enterprise Service Trust
Cash and investments $ 12,946,781 $ 2,645,376 $ 279,973
Restricted cash and investments 1,001,828 0 0
Total cash and cash equivalents $ 13,948,609 $ 2,645,376 $ 279,973
Reconciliation of operating income (loss)
to net cash provided by operating
activities
Operating income (loss) $ 2,663,028 $ 103,487:$ 10,549
Adjustments to reconcile operating
income (loss) to net cash provided by
operating activities
Depreciation expense 2,789,540 108,960 0
Basis of assets sold 0 0 0
(Increase) decrease in accounts receivable (115,727) 0 0
(Increase) decrease in deposits receivable 0 0 0
(Increase) decrease in inventory (30,951) (7,524) 0
Increase (decrease) in accounts payable (162,357) (26,290) 0
Increase (decrease) in retainage payable (178,923) 0 0
Increase (decrease) in accrued compensated absences 57,072 (7,082) 0
Increase (decrease) in meter deposits payable 1,118 0 0
Increase (decrease) in claims payable 0 42,616 0
Increase (decrease) in deferred income 0 0 0
Increase (decrease) in landfill closure and postclosure 36,509 0 0
Net cash provided by
operating activities $ 5,059,309 $ 214,167 $ 10,549
NON-CASH TRANSACTIONS:
The accompanying notes are an integral part of this statement.
21
Statement 5
Pa2e 2
Total Component Total
Primary Unit Reporting
Government Salina Entity
(Memorandum Airport (Memorandum
Only) Authority Only)
$ 15,872,130 $ 511,730 $ 16,383,860
1,001,828 85,000 1,086,828
$ 16,873,958 $ 596,730 $ 17,470,688
$
2,777,064 $
(387,576) $
2,389,488
2,898,500 906,198 3,804,698
0 1,334,386 1,334,386
(115,727) (4,690) (120,417)
0 0 0
(38,475) 2,022 (36,453)
(188,647) (19,176) (207,823)
(178,923) 0 (178,923)
49,990 0 49,990
1,118 0 1,118
42,616 0 42,616
0 22,594 22,594
36,509 0 36,509
$ 5,284,025 $ 1,853,758 $ 7,137,783
22
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31,2000
I.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of Salina is a municipal corporation governed by five elected commissioners. As required by generally
accepted accounting principles, these [mancial statements present the City and its component units, entities for
which the government is considered to be [mancially accountable. Blended component units, although legally
separate entities, are, in substance, part of the City's operations and so data fTom these units is combined with data
of the primary government. The city has no blended component units to present for the year ended December 31,
2000. Each discretely presented component unit is reported in a separate column in the combined financial
statements to emphasize that it is legally separated fTom the government.
Discretely Presented ComDonent Units
City of Salina Airport Authority - The Salina Airport Authority (Airport Authority) was created for the purpose
of accepting as surplus property portions of the fonner Schilling A.F.B that was closed by the United States
Department of Defense in June 1965. One of the primary functions of the Airport Authority is to facilitate the
continued growth of jobs and payroll at the Airport Industrial Center. The Airport Authority is managed and
controlled by a five-member Board of Directors appointed by the Salina City Commission. Any director may be
removed by a majority vote of the Salina City Commission. The Airport Authority's basic mill levy (up to 3 mills)
requires the approval of the City Commission. The Commission must also approve the issuance of general
obligation debt by the Airport Authority. The Airport Authority is reported as an enterprise fimd. The Airport
Authority has a December 31 fiscal year end.
Housing Authority of the City of Salina - The purpose of the Housing Authority of the City of Salina (Housing
Authority) is to administer Public Housing Programs authorized by the United States Housing Act of 1937. The
Mayor of the City of Salina appoints the governing board. The City Commission may remove commissioners of the
Housing Authority. The City must issue revenue bonds for the Housing Authority. The [mancial liability of the
Housing Authority is essentially supported by the operating and debt service subsidies received under contract fTom
the Federal government. The Housing Authority is reported as a governmental fund type. The Housing Authority
has a June 30 fiscal year end. Infonnation in the accompanying [mancial statements covers the fiscal year ended
June 30, 2000.
Complete [mancial statements for each of the individual component units may be obtained at the entity's
administrative offices.
Salina Airport Authority
3237 Arnold Ave.
Salina, KS
Housing Authority of
the City of Salina
469 S 5th
Salina, KS
Joint Ventures
The City of Salina also participates with Saline County in two joint ventures. The Salina-Saline County Board of
Health was organized by the City and County to promote public health. The City and County organized the Salina
County-City Building Authority to acquire, operate and maintain facilities for the administrative offices of both
governments. The primary governments each have an ongoing [mancial responsibility for the joint ventures.
Separate [mancial statements are available fTom the governing boards of each joint venture.
Board of Building
Health Authority
482,750 $ 2,154,840
3,047,949 751,179
504,657 275,000
Total fund balance, December 31, 2000
Total revenues, year ended December 31, 2000
Total revenues nom City of Salina
$
23
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 2000
I.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued
B. Measurement Focus, Basis of Accounting and Basis of Presentation
The accounts of the City are organized and operated on the basis of funds and account groups. A fund is an
independent fiscal and accounting entity with a self-balancing set of accounts. Fund accounting segregates funds
according to their intended purpose and is used to aid management in demonstrating compliance with fmance-
related legal and contractual provisions. The minimum number of funds is maintained consistent with legal and
managerial requirements. Account groups are a reporting device to account for certain assets and liabilities of the
governmental funds not recorded directly in those funds.
The city has the following fund types and account groups.
Governmental Funds are used to account for the City's general government activities. Governmental fund types
use the flow of current fmancial resources measurement focus and the modified accrual basis of accounting. Under
the modified accrual basis of accounting revenues are recognized when susceptible to accrual (i.e., when they are
"measurable and available"). "Measurable" means the amount of the transaction can be detennined and "available"
means collectible within the current period or soon enough thereafter to pay liabilities of the current period. The
City considers property taxes as available if they are collected within 60 days after year end. A one-year availability
period is used for revenue recognition for all other governmental fund revenues. Expenditures are recorded when
the related fund liability is incurred, except for unmatured interest on general long-tenn debt which is recognized
when due, and certain compensated absences and claims and judgments which are recognized when the obligations
are expected to be liquidated with expendable available fmancial resources.
Property taxes, fi-anchise taxes, licenses, interest revenue, special assessments and charges for services are
susceptible to accrual. Sales taxes collected and held by the State at year-end on behalf of the City are also
recognized as revenue. Entitlements and shared revenues are recorded at the time of receipt or earlier if the
susceptible to accrual criteria are met. Expenditure-driven grants are recognized as revenue when the qualifYing
expenditures have been incurred and all other grant requirements have been met.
The City reports deferred revenue on its combined balance sheet. Deferred revenues arise when a potential revenue
does not meet both the "measurable" and "available" criteria for recognition in the current period. Deferred
revenues also arise when the City receives resources before it has a legal claim to them, as when grant monies are
received prior to incurring qualifYing expenditures. In subsequent periods, when both revenue recognition criteria
are met, or when the City has a legal claim to the resources, the liability for deferred revenue is removed fi-om the
combined balance sheet and revenue is recognized.
Governmental funds include the following fund types:
The general fund is the City's primary operating fund. It accounts for all fmancial resources of the general
government, except those required to be accounted for in another fund.
The special revenue funds account for revenue sources that are legally restricted to expenditure for specific
purposes (not including expendable trusts or major capital projects).
The debt service funds account for the servicing of the generallong-tenn debt not being fmanced by proprietary or
nonexpendable trust funds ofthe City.
The capital projects funds account for the acquisition of fixed assets or the construction of major capital projects
not being fmanced by the proprietary or nonexpendable trust funds of the City.
24
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 2000
I.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-continued
B. Measurement Focus, Basis of Accounting and Basis of Presentation - continued
Proprietary funds are accounted for on the flow of economic resources measurement focus and use the accrual
basis of accounting. Under this method, revenues are recorded when earned and expenses are recorded at the time
liabilities are incurred. The government applies all applicable F ASB pronouncements in accounting and reporting
for its proprietary operations. Proprietary funds include the following fund types:
The enterprise funds are used to account for those operations that are fInanced and operated in a manner similar to
private business or where the board has decided that the detenuination of revenues earned, costs incurred and/or net
income is necessary for management accountability.
The internal service funds account for operations that provide services to other departments or agencies of the
government, or to other governments, on a cost-reimbursement basis.
Fiduciary funds account for assets held by the City in a trustee capacity or as an agent on behalf of others. Trust
funds account for assets held by the City under the tenus of a fonual trust agreement.
The expendable trust funds are accounted for in essentially the same manner as the governmental fund types,
using the same measurement focus and basis of accounting. Expendable trust funds account for assets where both
the principal and interest may be spent.
The nonexpendable trust funds are accounted for in essentially the same manner as the proprietary funds, using
the same measurement focus and basis of accounting. Nonexpendable trust funds account for assets of which the
principle may not be spent.
The agency funds are custodial in nature and do not present results of operations or have a m;:asurement focus.
Agency funds are accounted for using the modified accrual basis of accounting. These funds are used to account
for assets that the City holds for others in an agency capacity.
Account Groups. The general fixed assets account group is used to account for fixed assets of the City. The
general long-term debt account group is used to account for generallong-tenu debt and certain other liabilities of
the City.
C. Assets, Liabilities and Equity
1.
Pooled Cash and Investments
The City maintains a cash and investment pool that is available for use by all funds managed by the city. Each fund
type's portion of this pool is displayed on the combined balance sheet as "Cash and Investments". The city's cash
and cash equivalents are considered to be cash on hand, demand deposits and short-tenD investments with original
maturities of three months or less ITom the date of acquisition.
Investments in the Kansas Municipal Pool are carried at fair value.
Cash balances ITom all funds are invested to the extent available in certificates of deposit and other authorized
investments. Investments with maturity dates greater than three months are stated separately. Earnings ITom these
investments, unless specifically designated, are allocated monthly to the investing fund based on the percentage of
funds invested to total investments. All investments are carried at fair value.
25
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31,2000
I.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued
C. Assets, Liabilities and Equity - continued
2.
Receivables and Payables
Transactions between funds that are representative of lendinglborrowing arrangements outstanding at the end of the
fiscal year are referred to as either "interfund receivables/payables" (i.e., the current portion of interfund loans) or
"advances to/from other funds" (i.e., the non-current portion of interfund loans). All other outstanding balances
between funds are reported as "due to/from other funds".
Accounts Receivable. The City records revenues when services are provided. All receivables are shown net of an
allowance for uncollectible amounts.
Property taxes receivable. The detennination of assessed valuations and the collections of property taxes for all
political subdivisions in the State of Kansas is the responsibility of the various counties. The office of the County
Appraiser annually detennines assessed valuations and the County Clerk spreads the annual assessment on the tax
rolls. The County Treasurer is the tax collection agent for all taxing entities within the county. ]n accordance with
state statutes, property taxes levied during the current year are a revenue source to be used to fmance the budget of
the ensuing year. Property taxes are levied and liens against property are placed on November 1 of the year prior to
the fiscal year for which they are budgeted. One-half of the property taxes are due December 20, prior to the fiscal
year for which they are budgeted, and the second half is due the following June 20. This procedure eliminates the
need to issue tax anticipation notes since funds will be on hand prior to the beginning of each fiscal year. The City
Treasurer draws down all available funds from the County Treasurer's office in two-month intervals. Taxes
remaining due and unpaid at February 15 and July 1 are subject to collection procedures prescrib~:d in state statutes.
Collection of current year property tax by the County Treasurer is not completed, apportioned nor distributed to the
various subdivisions until the succeeding year, such procedure being in confonnity with governing state statutes.
Consequently, current year property tax receivables are not available as a resource that can be used to fmance the
current year operations of the City. Accruals of uncollected current year property taxes are offset by deferred
revenue and are identical to the adopted budget for 2001. It is not practicable to apportion delinquent taxes held by
the County Treasurer and, further, the amounts thereof are not material in relationship to the financial statements
taken as a whole.
3.
Inventories
Inventories are valued at cost using the fIrSt-in/f¡rst-out (FIFO) method.
inventories are recorded as expenditures when consumed.
The costs of governmental fund-type
4.
Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items.
5.
Restricted Assets
Certain proceeds of enterprise fund revenue bonds and general obligation bonds, as well as certain resources set
aside for their repayment, are classified as restricted assets on the balance sheet because their use is limited by
applicable bond covenants. The "Water and Sewer Principal and Interest" account is used to sl~gregate resources
accumulated for debt service payments over the next twelve months. The "Debt Service Reserve" account is used
to report resources set aside to make up potential future deficiencies in the "Water and Sewer Principal and Interest
Account".
26
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31,2000
I.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued
C. Assets, Liabilities and Equity -continued
5.
Restricted Assets - continued
The "Bond Escrow" account is used to report resources set aside in a "crossover refunding" transaction. Under the
crossover arrangement certain bonds of the City were refunded, with the proceeds placed in the bond escrow
account. The bond escrow account and the refunded bonds will remain on the City's books until a specified future
date when the bonds will be considered defeased and the City will assume the repayment of the refunding bonds.
6.
Fixed Assets
Fixed assets used in governmental fund types of the City are recorded in the general fixed assets account group at
cost or estimated historical cost if purchased or constructed. Donated fixed assets are recorded at their estimated
fair value at the date of donation. Assets in the general fixed assets account group are not depreciated. Interest
incurred during construction is not capitalized on general fixed assets.
Public domain (infTastructure) general fixed assets (e.g., roads, bridges, sidewalks and oth~r assets that are
immovable and of value only to the government) are not capitalized. The cost of nonnal maintenance and repairs
that do not add to the value ofthe assets or materially extend assets' lives are not included in the general fixed assets
account group.
Property, plant and equipment in the proprietary funds of the government are recorded at cost. Property, plant and
equipment donated to the proprietary fund type operations are recorded at their estimated fair value at the date of
donation.
Major outlays for capital assets and improvements are capitalized in proprietary funds as projects are constructed.
Interest incurred during the construction phase of proprietary fund fixed assets is reflected in the capitalized value
of the asset constructed, net of interest earned on the invested proceeds over the same period.
Property, plant and equipment are depreciated in the proprietary and similar trust funds of the government using the
straight line method over the following estimated useful lives:
Assets
Buildings
Other Equipment
Vehicles
Utility Plant & Equipment
Years
20-50
5-10
7-10
10-70
27
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 2000
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued
C. Assets, Liabilities and Equity - continued
7.
Compensated Absences
It is the City's policy to pennit employees to accumulate earned but unused vacation and sick pay benefits. All
employees of the City, except temporary and part time employees, may accumulate sick leave at a rate of 8 or II
hours per month depending on their work duty schedule. There is no limit on the amount of sick leave that can be
accumulated. Employees with more than five years of service with the City are paid for one-third of their
accumulated sick leave at their current wage scale upon tennination of employment in good standi,ng.
All regular employees are entitled to paid vacation time. Such leave is granted each year of employment and
unused leave may accumulate without limit. Employees are paid for all accumulated vacation leave at their current
wage scale upon tennination of employment.
Vested or accumulated vacation leave that is expected to be liquidated with expendable available fmancial
resources is reported as an expenditure and a fund liability of the governmental fund that will pay it. Amounts of
vested or accumulated vacation leave that are not expected to be liquidated with expendable available fmancial
resources are reported in the generallong-tenn debt account group. No expenditure is reported for these amounts.
Vested or accumulated vacation leave of proprietary funds is recorded as an expense and liability of those funds as
the benefits accrue to employees. In accordance with the provisions of Statement No. 16 of the Governmental
Accounting Standards Board, Accounting for Compensated Absences, a liability is recorded for accumulated rights
to receive sick pay benefits that are payable upon tennination of employment.
8.
Temporary Notes
Upon authorization for the issuance of general obligation bonds for certain improvements, Kansas law penn its the
temporary fmancing of such improvements by the issuance of temporary notes. Temporary notes issued may not
exceed the aggregate amount of bonds authorized, are interest bearing and have a maturity date not later than four
years from the date of issuance of such temporary notes. Temporary notes outstanding are retired from the proceeds
of the sale of general obligation bonds.
9.
Long -Term Obligations
The government reports long-tenn debt of governmental funds at face value in the generallong-tenn debt account
group. Certain other governmental fund obligations not expected to be fmanced with current available fmancial
resources are also reported in the general long-tenn debt account group. Long-tenn debt and other obligations
fmanced by proprietary funds are reported as liabilities in the appropriate funds.
For governmental fund types, bond premiums and discounts, as well as issuance costs, are recognized during the
culTent period. Bond proceeds are reported as an other fmancing source net of the applicable premium or discount.
Issuance costs, even if withheld from the actual net proceeds received, are reported as debt service expenditures.
For proprietary fund types, bond premiums and discounts, as well as issuance costs, are defelTed and amortized over
the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond
premium or discount. Issuance costs are reported as defelTed charges.
28
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 2000
I.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued
C. Assets, Liabilities and Equity - continued
10. Fund Equity
Reservations of fund balance represent amounts that are not appropriable or are legally segregated for a specific
purpose. Reservations of retained earnings are limited to outside third-party restrictions. Designations of fund
balance represent tentative management plans that are subject to change. The proprietary fund's contributed capital
represents equity acquired through capital grants and capital contributions ITom developers, customers or other
funds.
11. Interfund Transactions
Quasi-external transactions (i.e., transactions that would be treated as revenues or expenses if they involved
organizations external to the governmental unit, such as internal service fund billings to departments) are accounted
for as revenues, expenditures or expenses. Transactions that constitute reimbursements to a fund are
expenditures/expenses in the reimbursing fund and reductions of expenditures/expenses in the fund that is
reimbursed.
All other interfund transactions, except quasi-external transactions and reimbursements, are reported as transfers.
Nonrecurring or nonroutine pennanent transfers of equity are reported as residual equity transfers. All other
interfund transfers are reported as operating transfers.
12. Memorandum Only - Total Columns
Total columns on the general purpose fmancial statements are captioned as "memorandum only" because they do
not represent consolidated fmancial infonnation and are presented only to facilitate fmancial analysis. The columns
do not present infonnation that reflects fmancial position, results of operations or cash flows in accordance with
generally accepted accounting principles. Interfund eliminations have not been made in the aggregation of this data.
13. Comparative DatalReclassifications
Comparative total data for the prior year have been presented in selected sections of the accompanying fmancial
statements in order to provide an understanding of the changes in the government's fmancial position and
operations. Also, certain amounts presented in the prior year data have been reclassified in order to be consistent
with the current year's presentation.
II. STEW ARDSHIP, CO MPLIAN CE AND A CCO UNT ABILITY
A. Budgetary Information
Kansas statutes require that an annual operating budget be legally adopted for the general fund, special revenue
funds (unless specifically exempted by statute), debt service funds and enterprise funds. The statutes provide for the
following sequence and timetable in the adoption of the legal annual operating budget.
29
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31,2000
II. STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY - continued
A. Budgetary Information - continued
a) Preparation of the budget for the succeeding calendar year on or before August 1st of each year.
b) Publication in a local newspaper of the proposed budget and the notice of public hearing on the budget on
or before August 5th.
c)
Public hearing on or before August 15th of each year, but at least ten days after publication of the notice
of hearing.
d) Adoption of the [mal budget on or before August 25th.
The statutes allow for the governing body to increase the originally adopted budget for previously unbudgeted
increases in revenue other than ad valorem property taxes. To do this, a notice of public hearing to amend the
budget must be published in the local newspaper. At least ten days after publication the hearing may be held and
the governing body may amend the budget at that time. There were no budget amendments for the current year.
The statutes permit management to transfer budgeted amounts between line items within an individual fund.
However, such statutes prohibit expenditures in excess of the total amount of the adopted budget of expenditures of
individual funds. Budget comparison statements are presented for each fund showing actual receipts and
expenditures compared to legally budgeted receipts and expenditures.
All legal annual operating budgets are prepared using the modified accrual basis of accounting, modified further by
the encumbrance method of accounting. Revenues are recognized when cash is received. Expenditures include
disbursements, accounts payable, and encumbrances. Encumbrances are commitments by the municipality for
future payments and are supported by a document evidencing the commitment, such as a purchase order or contract.
All unencumbered appropriations (legal budget expenditure authority) lapse at year end.
A legal operating budget is not required for capital projects funds, trust funds, and the following special revenue
funds: Bicentennial Center Event, HUD Community Development, Community Development Revolving, Heritage
Commission, Housing Rehabilitation, CDBG-ED, HOME IV, Special Law Enforcement, Polic,e Grants, and Dare
Donations. A legal operating budget is not required for the following Enterprise funds: Solid Waste Construction,
Water and Sewer Principal and Interest, Water and Sewer Bond Reserve, Water and Sewer Construction and
Reserve funds. Actual to budget comparisons for these funds that present budgets to the Commissioners are shown
strictly for informational purposes.
Spending in funds which are not subject to the legal annual operating budget requirements are controlled by federal
regulations, other statutes, or by the use of internal spending limits established by the governing body.
Compliance with Kansas Statutes. References made herein to the statutes are not intended as interpretation of law,
but are offered for consideration by the Director of Accounts and Reports and interpretation by the County Attorney
and legal representatives of the City. Management is not aware of any material violations of Kansas statutes in the
current year.
30
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 2000
II. STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY - continued
B. Proprietary Fund Type Budgets
Actual operations (budgetary basis) compared to budget for proprietary fund types for fiscal year 2000 are as
follows:
Actual Budget Variance
Enterprise
Sanitation
Revenues $ 1,620,143 $ 1,601,000 $ 19,143
Expenditures 1,535,630 1,917,465 381,835
Solid Waste Disposal Division
Revenues 2,250,001 2,340,000 (89,999)
Expenditures 2,190,775 3,387,749 1,196,974
Other financing sources (uses) 0 (54,920) 54,920
Golf Course Division
Revenues 754,501 870,400 (I 15,899)
Expenditures 814,391 940,391 126,000
Water and Sewer
Revenues 11,729,770 11,523,000 206,770
Expenditures 9,154,215 12,947,850 3,793,635
Other financing sources (uses) (2,677,389) (2,709,054) 31,665
Internal Service
Risk Management
Revenues 249,750 240,532 9,218
Expenditures 245,147 392,600 147,453
Workmen's Compensation Reserve
Revenues 72,331 320,000 (247,669)
Expenditures 183,400 1,173,748 990,348
Central Garage Division
Revenues 838,439 822,998 15,441
Expenditures 890,720 922,998 32,278
Other financing sources 125,000 100,000 25,000
Information Services
Revenues 948,970 820,873 128,097
Expenditures 895,072 1,038,737 143,665
Other financing sources 149 2,250 (2,101)
C. Deficit Fund Equity
The following fund had a deficit fund equity at December 31, 2000: Home IV $(89,185). This deficit will be
recovered ITom reimbursements ITom grantor agencies, or in the event certain costs are disallowed, ITom general
funds. The Capital Projects fund had deficit fund equity of $(4,881,470). This deficit will be recovered when
temporary financing of projects is replaced with long-tenD general obligation bond fInancing.
31
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 2000
II. STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY - continued
D. Compliance With Bond Reserve Requirements
Water & Sewer Bond Reserve Requirements
The bond reserve contains a "net revenue" requirement of 125% of next year principal and interest payments. The
Water & Sewer fund met this requirement for 2000.
Actual
Required
Principal and interest account
Bond reserve account
$
1,001,828
1,618,741
$
396,713
1,615,000
The City was in compliance with the reserve account balance requirements at December 31, 2000.
E. Legal Debt Margin
The City is subject to the municipal [mance law of the state of Kansas which limits the net bonded debt (exclusive
of revenue bonds and special assessment bonds) the city may have outstanding to 30 percent of the assessed value
of all tangible taxable property within the city, as certified to the county clerk on the proceeding August 25. At
December 31,2000, the statutory limit for the City was $99,418,835, providing a debt margin ofS72,519,495.
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS
A. Deposits and Investments
Deposits - At year-end, the carrying amount of the City's deposits was $6,926,863 plus $11,663 cash on hand and
the bank balance was $8,072,216. The difference between the carrying amount and the bank ba\¡mce is outstanding
checks and deposits in transit. Of the bank balance, $408,723 was covered by federal deposit insurance and the
remaining $7,663,493 was collateralized by pledged securities held under joint custody receipts issued by a third-
party bank in the City's name and by Bank Depository Guranty Bonds issued by Kansas Bankers Surety Company.
The third-party bank holding the pledged securities is independent of the pledging bank. The pledged securities are
held under a tri-party custodial agreement signed by all three parties: the City, the pledging bank, and the
independent third-party bank holding the pledged securities. The Kansas State Treasurer's Fiscal Agency
Department held an unsecured and uncollateralized deposit of$25,545.
The carrying amount of deposits for the Housing Authority of the City of Salina, a discretely presented component
unit, was $602,094 and the bank balance was $613,849. Of the bank balance, $613,849 was covered by federal
depository insurance or by collateral held by the entity's agency in the Housing Authority's name.
The carrying amount of deposits for the Salina Airport Authority, a discretely presented component unit, was
$596,680 and the bank balance was $692,822. Of the bank balance, $692,822 was covered by federal depository
insurance or by collateral held by the entity's agency in the Authority's name.
32
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 2000
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
A. Deposits and Investments - continued
Investments - State statutes authorize the City to invest in US Treasury bills and notes, repurchase agreements, and
the State's municipal investment pool. All investments must be insured, registered, or held by the City or its agent in
the City's name. The City's investments are categorized to give an indication of the level of risk assumed by the
entity at year end. Category I includes investments that are insured or registered, or for which the securities are
held by the City or its agent in the City's name. Category 2 includes uninsured and unregistered investments for
which the securities are held by the pledging bank's trust department or agent in the City's name. Category 3
includes uninsured and unregistered investments for which the securities are held by the pledging bank but not in
the City's name. The canying amount of investments approximates fair value.
At December 31, 2000, the City had invested $8,725,939 in the State's municipal investment pool. The municipal
investment pool is under the oversight of the Pooled Money Investment Board. The board is comprised of the State
Treasurer and four additional members appointed by the State Governor. The board reports annually to the Kansas
legislature. State pooled monies may be invested in direct obligations of, or obligations that are insured as to
principal and interest by the US government or any agency thereof, with maturities up to four years. No more than
10 percent of those funds may be invested in mortgage-backed securities. In addition, the State pool may invest in
repurchase agreements with Kansas banks or with primary government securities dealers. The City's investment in
the State Treasurer's municipal investment pool is not subject to categorization as to risk. The fair value of the
City's position in the municipal investment pool is substantially the same as the value of the pool shares. The
categories of the City's investments are as follows:
Category
1
2
3
Carrying
Amount
U.S. Treasury Bills
$ 12,479,083 $
0 $
0 $ 12,479,083
Pooled investment -
State of Kansas
8,725,939
$ 21,205,022
Separate statutes regulate investment proceeds for most bond issues. Local units may invest bond proceeds in direct
obligations of the United States Government and its agencies or make investments as authorized for other idle
funds. Under existing Attorney General opinions maturity and interest rates are negotiable on such bonds.
33
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 2000
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
A. Deposits and Investments - continued
The cash and investments by fund type at December 31, 2000 are as follows:
Cash and Separate
Investments Deposits Total Restricted Unrestricted
Primary Government
General $ 5,687,671 $ 0 $ 5,687,671 $ 0 $ 5,687,671
Special Revenue 3,646,603 0 3,646,603 0 3,646,603
Debt Service 942,981 25,545 968,526 0 968,526
Capital Projects 730,112 0 730,112 0 730,112
Enterprise 13,948,609 0 13,948,609 1,001,828 12,946,781
Internal Service 2,645,376 0 2,645,376 0 2,645,376
Trust & Agency 514,543 27,653 542,196 0 542,196
Subtotal primary government 28,115,895 53,198 28,169,093 1,001,828 27,167,265
Component Units
Salina Airport Authority 596,730 0 596,730 85,000 511,730
Salina Housing Authority 602,094 0 602,094 0 602,094
Subtotal component units 1,198,824 0 1,198,824 85,000 1,113,824
Total reporting entity $ 29,314,719 $ 53,198 $ 29,367,917 $ 1,086,828 $ 28,281,089
B. Receivables
Receivables as of year end, including the applicable allowances for uncollectible accounts, are as tollows:
Special Debt
General Revenue Service Enterprise Total
Primary Government
Receivables:
Accounts $ 655,877 $ 40,800 $ 0 $ 1,141,473 $ 1,838,150
Taxes 3,556,165 3,161,635 1,472,322 0 8,190,122
Interest 114,258 0 0 0 114,258
Notes 0 8,583 0 0 8,583
Gross receivables 4,326,300 3,211,018 1,472,322 1,141,473 10,151,113
Less: allowance for
uncollectibles (342,188) (4,956) 0 (63,113) (410,257)
Total $ 3,984,112 $ 3,206,062 $ 1,472,322 $ 1,078,360 9,740,856
Component Units
Salina Airport Authority 818,572
Salina Housing Authority 252,571
Total 1,071,143
$ 10,811,999
34
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 2000
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
C. Interfund Receivables and Payables
The composition ofinterfund balances as of December 31, 2000, is as follows:
Due from/to other funds:
Receivable Fund
Payable Funds
Amount
General Fund
Special Revenue Funds
Home IV
$
89,185
D. Fixed Assets
The following is a summary of the changes in the general fIXed assets account group during the CUITent year.
Balance Balance
January 1, December 31,
2000 Additions Deletions 2000
Primary Government
Land $ 2,589,193 $ 0 $ 0 $ 2,589,193
Land improvements 3,056,336 3,544,167 0 6,600,503
Buildings 11,329,266 967,420 0 12,296,686
Machinery and equipment 10,479,657 1,347,668 247,951 11,579,374
Sub total primary government 27,454,452 5,859,255 247,951 33,065,756
Component units
Salina Housing Authority 6,945,876 57,273 1,073,971 5,929,178
Total reporting entity $ 34,400,328 $ 5,916,528 $ 1,321,922 $ 38,994,934
35
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31,2000
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
D. Fixed Assets - continued
The following is a summary of proprietary fund-type fixed assets at December 31, 2000:
Component
Primary Government Unit
Internal Salina
Enterprise Service Airport
Funds Funds Authority
Land $ 514,050 $ 0 $ 8,355,603
Land improvements 5,112,192 0 0
Water plant and equipment 34,719,173 0 0
Sewer plant and equipment 40,464,393 0 0
Airfield and infrastructure 0 0 16,925,719
Equipment 3,056,837 1,773,756 1,463,408
Vehicles 1,616,148 13,911 0
Buildings 579,812 22,072 6,781,751
Construction in progress 6,647,428 0 0
92,710,033 1,809,739 33,526,481
Less accumulated depreciation 37,222,636 1,130,226 10,431,971
Net fixed assets $ 55,487,397 $ 679,513 $ 23,094,510
Interest costs are capitalized when incurred by proprietary funds and similar component units on debt where
proceeds were used to fmance the construction of assets. Interest earned on proceeds of tax-,~xempt bolTowing
arrangements restricted to the acquisition of qualifYing assets is offset against interest costs in detennining the
amount to be capitalized.
E. General Long-Term Debt
Following is a summary of changes in long-tenn debt for fiscal year 2000:
16,681,655
Additions
$ 3,885,000 $
18,879
3,903,879
5,480,000
Balance
December 31,
Reductions 2000
2,181,449 $ 16,495,224
0 1,908,861
2,181,449 18,404,085
4,830,000 5,300,000
Balance
December 31,
1999
General Long-Term Debt
General obligations bonds
Accrued compensation
$
14,791,673
1,889,982
Short-Term Debt in Governmental Funds
Temporary notes 4,650,000
36
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 3 1, 2000
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
E. General Long-Term Debt - continued
Balance Balance
December 31, December 31,
1999 Additions Reductions 2000
Proprietary Funds
General obligations bonds $ 6,311,857 $ 0 $ 764,760 $ 5,547,097
Revenue bonds 25,600,000 0 11,780,000 13,820,000
Loans payable 3,100,695 499,305 59,714 3,540,286
Temporary notes 1,000,000 0 500,000 500,000
Capital financing leases 291,587 65,000 98,848 257,739
Accrued compensation 471,014 49,990 0 521,004
36,775,153 614,295 13,203,322 24,186,126
Total primary government $ 58,106,808 $ 9,998,174 $ 20,214,771 $ 47,890,211
Component Units
General obligations bonds $ 5,570,000 $ 0 $ 1,300,000 $ 4,270,000
Revenue bonds 500,000 0 60,000 440,000
Loans payable 420,529 0 48,978 371,551
$ 6,490,529 $ 0 $ 1,408,978 $ 5,081,551
The following is a detailed listing of the city's long-term debt including general obligation bonds, revenue bonds,
temporary notes and loans payable:
Original Interest Bonds
Issue Rates Outstanding
Primary Government
General Obligation
Internal Improvements 1991, due 10/1/2001 1,300,000 5.20% to 7.25% $ 130,000
Street and Utilities 1991, due 10/1/2001 1,417,000 5.40% to 7.40% 140,000
Crawford Street 1991, due 10/1/2001 1,785,000 4.50% to 6.50% 175,000
Crawford Street 1992, due 10/1/2002 1,240,000 3.75% to 5.90% 250,000
Internal Improvements 1993, due 10/1/2003 685,000 3.50% to 5.50% 210,000
Internal Improvemetns 1993, due 10/1/2003 1,800,000 3.40% to 5.00% 560,000
Internal Improvemetns 1994, due 10/1/2004 1,175,000 4.70% to 6.50% 460,000
Internal Improvements 1995, due 10/1/2005 2,434,000 4.75% to 6.50% 1,210,000
Internal Improvements 1996, due 8/01/2006 1,847,000 4.65% to 5.00% 1,110,000
Internal Improvements 1997, due 2/01/2012 1,650,000 4.50% to 5.25% 1,155,000
Internal Improvements 1998, due 8/01/2003 3,900,000 4.10% to 5.00% 3,280,000
Water/sewer refunding 1998, due 8/01/2008 5,567,420 3.80% to 4.40% 4,562,321
Internal Improvements 1999, due 10/1/2014 5,465,000 4.30% to 5.50% 4,915,000
Internal Improvements 2000, due 10/1/2015 3,885,000 4.625% to 6.5% 3,885,000
Total general obligation bonds $ 22,042,321
37
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31,2000
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
E. General Long-Term Debt - continued
Original Interest Bonds
Issue Rates Outstanding
3,200,000 4.50% to 5.25% $ 2,430,000
11,390,000 4.30% to 5.25% 11,390,000
$ 13,820,000
Revenue Bonds
Water and Sewer 1993, due 10/1/2013
Revenue Refunding 1994, due 9/1/2012
Total revenue bonds
Loans Payable
Kansas Public Water Supply, due 2/01/2020 3,600,000 4.29% $ 3,540,283
Temporary Notes
Landfill, due 9/1/01 1,500,000 3.75% to 3.87% 500,000
Street and Drainage 2000-1, due 2001 780,000 4.85% to 4.96% 600,000
Street and Subdivision 2000-2 due 200 I 3,900,000 4.75% 3,900,000
Street and Subdivision 2000-3 due 200 I 800,000 4.70% 800,000
Total temporary notes $ 5,800,000
Capital Leases
IBM AS/400 Model 720, due 3/1/2002 291,587 5.05% $ 192,739
Golf Course Equipment, due 3/15/2002 65,000 5.40% 65,000
$ 257,739
Component Unit
Salina Airport Authority
General Obligation Bonds
General Obligation 1993-A, due 2003 375,000 3.40% to 5.00% $ 130,000
General Obligation 1993-B, due 2003 275,000 3.85% to 4.75% 95,000
General Obligation 1998, due 2007 4,440,000 4.10% to 4.35% 3,550,000
General Obligation 1999-B, due 2010 555,000 3.90% to 5.10% 495,000
Total general obligation bonds 4,270,000
Revenue Bonds
Leasehold revenue 1991, due 2006 850,000 5.00% to 7.25% 440,000
Loans Payable
Kansas Dept of Commerce & Housing, due 2007 468,543 2.00% 371,551
Total bonds $ 5,081,551
38
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 2000
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
E. General Long-Term Debt - continued
Interest paid in 2000 is as follows:
Primary government
General obligation bonds
Revenue bonds
Loans payable
Temporary notes
Component Unit
Salina Airport Authority
$
1,062,208
1,960,826
75,253
220,873
273,613
Annual debt service requirements to maturity for general obligation bonds to be paid with tax levies -
General Obligation - Primary Government
Bonds Interest
Year Outstanding Due Total
2001 $ 3,249,130 $ 1,103,890 $ 4,353,020
2002 2,822,288 892,871 3,715,159
2003 2,620,447 751,730 3,372,177
2004 2,383,975 624,470 3,008,445
2005 2,296,765 515,062 2,811,827
To maturity 8,669,716 1,391,568 10,061,284
$ 22,042,321 $ 5,279,591 $ 27,321,912
General Obligation-Component Units
Bonds Interest
Year Outstanding Due Total
2001 $ 565,000 $ 183,514 $ 748,514
2002 565,000 158,509 723,509
2003 565,000 133,565 698,565
2004 485,000 111,802 596,802
2005 485,000 91,534 576,534
To maturity 1,605,000 161,377 1,766,377
$ 4,270,000 $ 840,301 $ 5,110,301
39
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 3 1, 2000
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
E. General Long-Term Debt - continued
Annual debt service requirements to maturity for revenue bonds to be paid with utility revenues-
Revenue Bonds - Primary Government
Bonds Interest
Year Outstanding Due Total
2,001 $ 835,000 $ 688,515 $ 1,523,515
2,002 885,000 652,340 1,537,340
2,003 935,000 613,050 1,548,050
2,004 975,000 570,525 2,863,671
2,005 1,025,000 524,800 2,863,671
To maturity 9,165,000 2,073,048 23,494,409
$ 13,820,000 $ 5,122,278 $ 33,830,656
Annual debt service requirements to maturity for revenue bonds to be paid with service revenues-
Year
2001
2002
2003
2004
2005
To maturity
$
Revenue Bonds- Component Units
Bonds Interest
Outstanding Due
60,000 $ 31,104 $
65,000 26,994
70,000 22,510
75,000 17,610
80,000 12,285
90,000 6,525
Total
91,104
91,994
92,510
92,610
92,285
96,525
$
440,000
$
117,028
$
557,028
Annual debt service requirements to maturity for temporary notes - to be paid through the issuance of
general obligation bonds -
Temporary Notes - Primary Government
Notes Interest
Outstanding Due Total
$ 5,800,000 $ 381,494 $ 6,181,494
Year
2001
40
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 2000
IV. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
E. General Long-Term Debt - continued
Annual debt service requirements to maturity for loans payable to be paid from service revenues-
Loan - Primary Government
Loan Interest
Year Outstanding Due Total
2001 $ 119,328 $ 150,612 $ 269,940
2002 124,502 145,438 269,940
2003 129,901 140,039 269,940
2004 135,533 134,407 269,940
2,005 141,410 128,530 269,940
To maturity 2,889,612 1,020,027 3,909,639
$ 3,540,286 $ 1,719,053 $ 5,259,339
Loan - Component Unit
Loan Interest
Year Outstanding Due Total
2001 $ 49,963 $ 7,182 $ 57,145
2002 50,967 6,178 57,145
2003 51,991 5,154 57,145
2004 53,036 4,109 57,145
2005 54,103 3,043 57,146
To maturity 111,491 2,801 114,292
$ 371,551 $ 28,467 $ 400,018
The City has entered into a lease agreement as lessee for fmancing the acquisition of an IBM AS/400 computer
system with the lease expiring in 2002. This lease agreement qualifies as a capital lease for accounting purposes
(title transfers at the end of the lease tenn) and, therefore, has been recorded at the present value of the future
minimum lease payments as of the date of it inception.
The City also entered into a lease agreement as lessee for fmancing the acquisition of golf course equipment, with the
lease expiring in 2002. This lease agreement qualifies as a capital lease for accounting purposes (title transfers at the
end of the lease tenn) and, therefore, has been recorded at the present value of the future minimum lease payments as of
the date of inception.
41
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 2000
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
E. General Long-Term Debt - continued
The following is an analysis of equipment leased under capital leases as of December 31, 2000:
Machinery and equipment
$
356,587
Minimum future lease payments under capital leases as of December 31, 2000 are:
Internal
Enterprise Service
Funds Funds
2001 $ 35,156 $ 103,729
2002 35,155 103,729
Total minimum lease payments 70,311 207,458
Less amount representing interest 5,311 14,720
Present value of future minimum lease payments $ 65,000 $ 192,738
Payments made during 2000 $ 0 $ 103,729
DeCeased bonds. In prior years, the City had defeased certain outstanding debt obligations by placing the proceeds
of new bonds in an irrevocable trust to provide for all future debt service payments on the old bonds. Accordingly,
the trust accounts and the defeased bonds are not included in the City's fmancial statements. At December 31,
2000, the following outstanding bonds are considered defeased:
1994 - B Revenue Issue defeased in 1998
$
1,015,000
Special assessments. As provided by Kansas statutes, projects fmanced in part by special assessments are fmanced
through general obligation bonds of the City and are retired from the debt service fund. Special assessments paid
prior to the issuance of bonds are recorded as revenue in the appropriate project. Special assessm~nts received after
the issuance of bonds are recorded as revenue in the debt service fund. The special assessments are not recorded as
revenue when levied against the respective property owners as such amounts are not available to fmance current
year operations. The special assessment debt is a contingent liability of the City to the extent of property owner
defaults, which have historically been immaterial.
Conduit debt. The City has entered into several conduit debt arrangements wherein the City issues industrial
revenue bonds to finance a portion of the construction of facilities by private enterprises. In return, the private
enterprises have executed mortgage notes or leases with the City. The City is not responsible tor payment of the
original bonds, but rather the debt is secured only by the cash payments agreed to be paid by the private enterprises
under the tenns of the mortgage or lease agreements. Generally, the conduit debt is arranged so that payments
required by the private enterprises are equal to the mortgage payment schedule related to the original debt. At
December 31, 2000, total outstanding conduit debt was $37,092,637.
42
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 2000
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
F. Reconciliation of Transfers
Transfers are made between funds as the need arises. A reconciliation between funds follows:
Transfers from
Transfers to
Special
General Revenue Total
$ 0 $ 371,996 $ 371,996
17,000 291,227 308,227
$ 17,000 $ 663,223 $ 680,223
General
Special Revenue Funds
Residual equity transfers were made at year end to close projects in the following fund.
Transfers from
Transfers to
General
Fund
Special Revenue Funds
$
51,000
G.
Contributed Capital
The changes in the City's contributed capital accounts for its enterprise and internal service funds were as
follows:
Contributing
Source
General Other Capital
Balance Fixed Enterprise Projects Balance
January 1, Assets Funds Funds December 31,
Internal Service Funds
Central Garage $ 16,611 $ 0 $ 0 $ 0 $ 16,611
Information Services 604,932 0 0 21,926 626,858
Enterprise Funds
Sanitation 45,253 0 0 0 45,253
Solid Waste 113,372 0 0 0 113,372
Municipal Golf Course 154,122 0 0 73,610 227,732
Water & Sewer 8,424,147 0 0 0 8,424,147
$ 9,358,437 $ 0 $ 0 $ 95,536 $ 9,453,973
:
43
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 2000
IV. OTHER INFORMA nON
A. Defined Benefit Pension Plan
Plan description - The City participates in the Kansas Public Employees Retirement System (KPERS) and the
Kansas Police and Firemen's Retirement System (KP&F). Both are cost-sharing multiple-employer defmed benefit
pension plans as provided by Kansas statutes (KSA 74-4901 et seq). KPERS and KP&F provide retirement
benefits, life insurance, disability income benefits and death benefits. Kansas law establishes and amends benefit
provisions. KPERS and KP&F issue a publicly available fmancial report that includes fmandal statements and
required supplementary information. Those reports may be obtained by writing to KPERS (611 S. Kansas Avenue,
Suite 100, Topeka, Kansas 66603-3803) or by calling 1-888-275-5737.
Funding policy - KSA 74-4919 establishes the KPERS member-employee contribution rate at 4% of covered
salary. KSA 74-4975 establishes the KP&F member-employee contribution rate at 7% of covered salary. The
employer collects and remits member-employee contributions according to the provisions of section 414(h) of the
Internal Revenue Code. State law provides that the employer contribution rates be determined annually based on
the results of an annual actuarial valuation. KPERS and KP&F are funded on an actuarial reserve basis. State law
sets a limitation on annual increases in the employer contribution rates. The KPERS employer rate established for
calendar year 2000 is 2.93%. The City employer contributions to KPERS for the years ending December 31,2000,
1999 and 1998 were $229,663, $234,495, and $222,889, respectively, equal to the required contributions for each
year. The KP&F employer rate established for 2000 is 11.47%. Employers participating in KP&F also make
contributions to amortize the liability for past service costs, if any, which are determined s,eparately for each
participating employer. The City's contributions to KP&F for the years ended December 31,2000, 1999 and 1998
were $710,481, $700.643, and $811,680, respectively, equal to the required contributions for each year.
B. Deferred Compensation Plan
The City offers its employees a deferred compensation plan ("Plan") created in accordance with Internal Revenue
Code Section 457. The Plan, available to all City employees, permits them to defer a portion of their salary until
future years. The deferred compensation is not available to employees until termination, retirement, death, or
unforeseeable emergency. Plan assets are transferred to a plan agent in a custodial trust and are not available to the
claims of the city's general creditors
e. Vacation and Sick Pay
The City's policies regarding vacation and sick pay permit employees to accumulate a maximw:n of eighty to one
hundred sixty hours of vacation time depending on years of service. Unused vacation time may be carried over to
subsequent years. Current year accumulated vacation pay is payable upon employment termination. Sick leave
may be accumulated without limitation. At December 31, 2000 accrued compensated absences totaled $2,429,865.
D. Flexible Benefit Plan (I.Re. Section 125)
The City Commission has adopted by resolution a salary-reduction flexible benefit plan ("Plan") under Section 125
of the Internal Revenue Code. All City employees working more than 20 hours per week are eligible to participate
in the Plan beginning after two full months of employment. Each participant may elect to reduce his or her salary to
purchase benefits offered through the Plan. Benefits offered through the Plan include various insurance and
disability benefits.
44
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 2000
IV. OTHER INFORMATION - continued
E. Risk Management
The city is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and
omissions; and natural disasters for which the city carries commercial insurance. Settlements of claims did not
exceed coverage for the years ended December 31, 2000, 1999 or 1998.
The city established a limited risk management program for workers' compensation in 1991. The program covers
all city employees. Premiums are paid into the workers' compensation reserve fund by all other funds and are
available to pay claims, claim reserves and administrative costs of the program. An excess coverage insurance
policy covers individual claims in excess of $250,000 ($350,000 for claims involving employees classified as
policemen or flfemen). Incurred claims, including incurred but not reported claims, have been accrued based
primarily upon subsequent payments. Claim liabilities are calculated considering the effects of inflation, recent
claim settlement trends including frequency and amounts of payouts and other economic and social factors. The
liability for claims and judgments is reported in the Workers' Compensation Reserve Fund because it is expected to
be liquidated with expendable available fmancial resources. Changes in the balances of claims liabilities during the
past two years are as follows:
2000 1999
Unpaid claims, January 1 $ 309,136 $ 42,881
Incurred claims (including
IBNRs) 149,014 458,576
Claim payments (183,400) (192,321)
Unpaid claims, December 31 $ 274,750 $ 309,136
The city established a limited risk management program for employee health and dental insurance in 1997. The
program covers eligible city employees. Premiums are paid into the health insurance fund by all other funds and are
available to pay claims, claim reserves and administrative costs of the program. An excess coverage insurance
policy covers individual claims in excess of $50,000. Incurred claims, including incurred but not reported claims,
have been accrued based primarily upon subsequent payments. Claim liabilities are calculated considering the
effects of inflation, recent claim settlement trends including frequency and amounts of payouts and other economic
and social factors. The liability for claims and judgments is reported in the Health Insurance Fund because it is
expected to be liquidated with expendable available fmancial resources. Changes in the balances of claims
liabilities during the past two years are as follows:
2000 1999
Unpaid claims, January 1 $ 288,540 $ 250,000
Incurred claims (including
IBNRs) 2,867,694 2,629,358
Claim payments (2,790,692) (2,590,818)
Unpaid claims, December 31 $ 365,542 $ 288,540
F. Capital Projects
Capital projects often extend over two or more fiscal years. The following is a schedule which compares the project
authorization including allowable interest revenue to total project expenditures from project inception to December
31,2000:
45
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 2000
IV. OTHER INFORMA nON - continued
F. Capital Projects - continued
Project Name
Project Total Pro.ject
Authorization Expenditures
$ 900,000 $ 894,305
2,739,497 2,727,944
878,843 786,338
4,500,000 3,513,390
1,247,017 1,077,.453
286,321 188,.489
876,309 567,,637
100,000 89,,560
952,422 572,,756
600,000 391,,791
69,000 69.,000
246,266 228.,440
446,266 331.,363
38,704 30.,863
1,338,381 902,,745
Animal Shelter
Centennial Road Reconstruction
Subdivision 1998 II
South Ohio Corridor
Subdivision 1999 River & golden Eagle
Subdivision 1999 Frank
South Ninth Utility Improvement
Marcella/Virginia Signals
Subdivision 1999 Eastview Georgetown
Par 3 Golf Course
I 35/Magnolia Tract Improvement
2000 Subdivision Phase I
2000 Subdivision Phase 2
2000 Subdivision Phase 3
2000 Subdivision Phase 4
G.
Subsequent Events
On January 30, 2001, the city issued $925,000 in temporary notes at a rate 00.90%. The proceeds are to be used
for internal improvements. Also on March 14, 2001 the city was granted a loan from the Kansas Department of
Health and Environment in an amount not to exceed $5,000,000 and bearing interest at 4.13%. The purpose of the
loan is to assist in financing a water supply project. Principal and interest are payable over 20 years beginning
August 1,2003.
H.
Contingent Liabilities
The City receives significant fmancial assistance from numerous federal and state governmental agencies in the
fonn of grants and state pass-through aid. The disbursement of funds received under these programs generally
requires compliance with tenns and conditions specified in the grant agreements and is subj~:ct to audit. Any
disallowed claims resulting from such audits could become a liability of the General Fund or other applicable funds.
However, in the opinion of management, any such disallowed claims would not have a material effect on any of the
fmancial statements of the City at December 31,2000.
The City is a defendant in various lawsuits. Although the outcome of these lawsuits is not presently detenninable, it
is the opinion of the City's legal counsel that resolution of these matters will not have a material adverse effect on
the fmancial condition of the city
I.
Municipal Solid Waste Landfill
State and federal laws and regulations require the City to place a final cover on its landfill site when it stops
accepting waste, and to perfonn certain maintenance and monitoring functions at the site for thirty years after
closure. Although closure and postclosure care costs will be paid only near or after the date that the landfill
stops accepting waste, the City reports a portion of these closure and postclosure care costs as an operating
expense of the solid waste fund in each period based on landfill capacity used as of each balance sheet date.
The $1,043,744 reported as landfill closure and postclosure care liability at December 31 represents the
cumulative amount reported to date based on the use of 20.7% of the estimated capacity of the landfill. The
City's solid waste fund will recognize the remaining estimated cost of closure and postclosure care of
$3,813,326 as the remaining estimated capacity is filled over the remaining life expectancy of96.2 years.
46
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31,2000
IV. OTHER INFORMA nON - continued
I.
Municipal Solid Waste Landfill - continued
These amounts are based on what it would cost to perform all closure and postclosure care in 2000. Actual cost may be
higher due to inflation, changes in technology, or changes in regulations. The City is required by State arid Federal laws and
regulations to provide assurances of financial responsibility for closure and post-closure care. The City has elected to utilize
the Local Government Financial test promulgated by the US Environmental Protection Agency (at 40 CFR 258.74(f) and
the Kansas Department of Health and Environment to provide these assurances. Any future closure or post-closure care
costs will be provided through the normal budgeting and rate setting process, including the issuance of general obligation
bonds, if necessary.
J.
Segment Information - Enterprise Funds
The City maintains four enterprise funds which are intended to be self-supporting through user fees charged for services to the
public. Financial segment information as of and for the year ended December 31,2000 is presented below.
Solid Golf Water
Waste Course and
Sanitation Disposal Division Sewer Total
Operating revenues $ 1,594,739 $ 2,088,413 $ 748,366 $ 11,709,375 $ 16,140,893
Depreciation expense 66,675 382,956 58,395 2,281,514 2,789,540
Net operating income 96,142 602,177 (56,606) 2,021,315 2,663,028
Net income 122,896 633,385 (56,831) 1,629,942 2,329,392
Property, plant and
equipment additions 181,009 114,755 194,795 2,442,492 2,933,051
Net working capital 458,793 1,326,384 10,976 10,291,372 12,087,525
Total assets 1,008,806 6,870,822 661,535 62,882,945 71,424,108
Bonds and temporary
notes payable 0 1,360,043 156,382 21,922,604 23,439,029
Total equity 902,456 4,293,559 421,059 40,071,551 45,688,625
K. Environmental Matters
The Kansas Department of Health and Environment (KDHE) issued a report in 1994 indicating the presenœ of volatile organic
compounds at levels requiring remediation at the Salina Public Water Supply Wells Site (the Site). The City adopted a pro-
active Policy and Action Plan to remediate the groundwater contamination, and on December 7, 1994, the City and KDHE
entered into a Consent Order and Settlement Agreement under which the City assumed primary responsibility for the further
investigation and remediation of the groundwater contamination. Field testing work has been complet,ed. The necessary
remediation work will be conducted over the next several years at a yet undetermined cost to the City's water utility fund.
The Salina Airport Authority has been involved in discussions with the Corps of Engineers, Environmental Protection Agency,
and the Kansas Department of Health and Environment relative to the former Schilling Air Force Base (th,e "Base") in Salina,
Kansas. The Base was operational trom 1942 to 1965 when it was decommissioned and became the CUITent Salina Municipal
Airport and Salina Airport Industrial Center. During its period of operation, the Base was used for large aircraft including B-
17s, B-29s, B-47s and the refueling KC-97s and KC-135s. The Army Corps of Engineers did a removal of 107 former
underground storage tanks at the former Base in 1995. In addition to efforts by the Corps of Engineers, the Environmental
Protection Agency has conducted an Expanded Site Investigation (ESI) to determine all sources of potential contamination at
the Site. Once the additional information gathering effort has been conducted and all parties know the nature and extent of
contamination, we anticipate that there will be a discussion with respect to cleanup options and allocation of responsibility. At
this time, the Authority does not know specifically whether the City of Salina or the Authority will have cleanup obligations.
47
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City of Salina, Kansas
GENERAL FUND
The general fund is used to account for resources traditionally associated with government which are not
required legally or by sound financial management to be accounted for in another fund.
48
City of Salina, Kansas
Schedule 1
GENERAL FUND
CaMPARA TIVE BALANCE SHEETS
December 31, 2000 and 1999
ASSETS 2000 1999
Cash and investments $ 5,687,671 $ 6,845,472
Receivables
Accounts 313,689 213,108
Taxes 3,556,165 2,861,334
Interest 114,258 83,782
Inventory 127,971 121,750
Due from funds 89,185 276,917
Total assets $ 9,888,939 $ 10,402,363
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable $ 237,034 $ 327,379
Retainage payable 0 9,963
Deferred revenue 2,709,089 2,174,208
Total liabilities 2,946,123 2,511,550
Fund balances
Reserved for encumbrances 298,196 837,108
Unreserved
Undesignated 6,644,620 7,053,705
Total fund balances 6,942,816 7,890,813
Total liabilities and fund balances $ 9,888,939 $ 10,402,363
49
City of Salina, Kansas
Schedule 2
GENERAL FUND
COMPARATIVE STATEMENTS OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
F or the fiscal years ended December 31, 2000 and 1999
2000 1999
Revenues
Taxes $ 16,646,752 $ 15,484,334
Intergovernmental 1,729,834 1,750,941
Fees and charges 1,434,753 1,437,526
Other revenues 2,766,747 2,616,771
Total revenues 22,578,086 21,289,572
Expenditures
Current
General government 2,307,961 2,012,477
Public safety 9,099,485 8,442,693
Public works 2,855,821 2,706,176
Culture and recreation 1,795,887 1,707,818
Public health and sanitation 605,227 539,931
Cornmunity development 3,160,906 2,678,390
Capital outlay 3,461,195 1,778,158
Total expenditures 23,286,482 19,865,643
Excess ( deficiency) of revenues over expenditures (708,396) 1,423,929
Other financing sources (uses)
Operating transfers in 17,000 17,000
Operating transfers out (371,996) (1,004,179)
Sale of assets 64,395 59,557
Total other financing sources (uses) (290,601) (927,622)
Excess (deficiency) of revenues and other sources
over expenditures and other uses (998,997) 496,307
Fund balances, January 1 7,890,813 7,015,511
Residual equity transfer in 51,000 394,239
Residual equity transfer out 0 (15,244)
Fund balances, December 31 $ 6,942,816 $ 7,890,813
50
City of Salina, Kansas
Schedule 3
GENERAL FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31,2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
Revenues
Taxes
Real Estate Taxes $ 2,107,988 $ 2,130,724 $ (22,736) $ 2,182,486 $ 2,216,242 $ (33,756)
Delinquent Taxes 35,183 27,000 8,183 4t,803 27,000 14,803
Motor Vehicle Taxes 339,069 347,473 (8,404) 348,006 330,549 17,457
General Sales Tax 11,872,846 t2,035,000 (162,154) 11,162,221 11,320,000 (157,779)
Other Taxes 2,\31,715 2,010,791 t20,924 1,920,067 1,911,500 8,567
Total Taxes 16,486,801 t 6,550,988 (64,t87) 15,654,583 15,805,291 (150,708)
Intergovernmental
City - County Revenue Sharing 322,698 350,309 (27,6t I) 346,840 341,945 4,895
LA VTR 494,684 494,684 0 468,241 468,241 0
Liquor Tax 117,189 105,000 12,t89 108,887 102,570 6,317
EMS - County 709,186 709,186 0 752,186 752,186 0
Other Intergovernmental 86,077 20,000 66,077 80,578 20,000 60,578
Total Intergovernmental 1,729,834 1,679,179 50,655 1,756,732 1,684,942 71,790
Fees and Charges
Charges For Services 220,248 138,000 82,248 222,697 189,500 33,197
Public Safety Fees 771,339 757,000 14,339 776,800 766,872 9,928
RecreaIional Fees 405,408 400,000 5,408 403,284 402,900 384
Merchandise Sales 8,757 9,000 (243) 8,800 9,000 (200)
Rents and Royalties 8,514 8,000 514 9,205 8,200 1,005
Total Fees and Charges 1,414,266 1,312,000 102,266 1,420,786 1,376,472 44,314
Other Revenues
Licenses and Pemits 414,375 337,575 76,800 292,607 298,575 (5,968)
Fines 1,004,182 985,000 19,182 1,011,764 950,000 61,764
Interest 426,146 400,000 26,146 278,242 400,000 (121,758)
Reimbursements 65,075 51,000 14,075 105,977 178,000 (72,023)
Miscellaneous 7,688 150,000 (142,312) 31,597 145,466 (I t3,869)
Internal Charges 735,889 735,270 619 1,092,708 735,270 357,438
Total Other Revenues 2,653,355 2,658,845 (5,490) 2,812,895 2,707,31 t 105,584
Total revenues 22,284,256 22,201,012 83,244 21,644,996 21,574,016 70,980
51
City of Salina, Kansas
Schedule 3
Pa!!e 2
GENERAL FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
Expenditures
General government
City Commission $ 95,621 $ 106,950 $ 11,329 $ 97,328 $ 102,450 $ 5,122
City Manager 351,414 332,667 (18,747) 303,079 315,825 12,746
Legal 177,770 96,900 (80,870) 82,030 106,900 24,870
Finance 320,778 398,142 77,364 339,321 368,919 29,598
Human Resources 199,101 191,799 (7,302) 199,129 172,204 (26,925)
Other General Govt 837,435 781,540 (55,895) 696,855 706,815 9,960
Contingencies 150,310 170,000 19,690 79,842 170,000 90,158
Total General Government 2,132,429 2,077,998 (54,431) 1,797,584 1,943,113 145,529
Public Safety
Police 4,098,946 4,038,717 (60,229) 3,785,678 3,860,873 75,195
Municipal Court 722,323 767,289 44,966 596,387 741,340 144,953
Fire 3,857,384 4,047,062 189,678 3,647,320 3,798,225 150,905
Building Services 295,832 272,784 (23,048) 307,250 291,807 (15,443)
Total Public Safety 8,974,485 9,125,852 151,367 8,336,635 8,692,245 355,610
Public Works
Buildings and Gen Improvements 660,483 650,789 (9,694) 510,962 588,110 77,148
Engineering 382,313 358,488 (23,825) 318,877 307,235 (11,642)
Streets 1,007,921 1,103,600 95,679 970,316 1,056,008 85,692
Flood Works 132,570 141,485 8,915 112,963 151,211 38,248
Traffic Control 502,080 535,865 33,785 510,057 524,981 14,924
Parks 853,203 880,614 27,411 778,009 840,037 62,028
ADA Compliance 8,005 95,000 86,995 52,154 95,000 42,846
Total Public Works 3,546,575 3,765,841 219,266 3,253,338 3,562,.582 309,244
Public Health and Sanitation
Cemetery 100,570 101,798 1,228 98,490 98,774 284
Health Department 504,657 504,657 0 440,671 440,671 0
Total Public Health and Sanitat 605,227 606,455 1,228 539,161 539,445 284
Culture and Recreation
Swimming Pools 84,420 82,750 (1,670) 80,438 83,100 2,662
Neighborhood Centers 57,848 57,864 16 53,428 58,464 5,036
RecreaIion 1,128,562 1,102,891 (25,671) 1,079,899 1,072,867 (7,032)
Arts and Humanities 286,946 279,132 (7,814) 274,583 263,295 (11,288)
Smoky Hill Museum 258,597 256,138 (2,459) 210,486 243,832 33,346
Total Culture and Recreation 1,816,373 1,778,775 (37,598) 1,698,834 1,721,558 22,724
52
City of Salina, Kansas
Schedule 3
Pa!!e 3
GENERAL FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
Expenditures
Community Development
Human Relations $ 149,115 $ 145,024 $ (4,091) $ 138,603 $ 140,566 $ 1,963
Planning 173,560 201,619 28,059 212,970 190.002 (22,968)
Neighborhood Services 248,010 246,759 (1,251) 86,922 130,000 43,078
Agency Contracts 2,155,165 2,290,000 134,835 1,888,578 1,854,000 (34,578)
Total Community Development 2,725,850 2,883,402 157,552 2,327,073 2,314,568 (12,505)
Capital outlay
Capital Outlay 2,848,284 1,760,000 (1,088,284) 2,469,192 3,700,240 1,231,048
Cash reserve 0 4,201,769 4,201,769 0 4,292080 4,292,080
Total expenditures 22,649,223 26,200,092 3,550,869 20,421,817 26,765831 6,344,014
Excess (deficiency) of revenues
over (under) expenditures (364,967) (3,999,080) 3,634,113 1,223,179 (5,191815) 6,414,994
Other financing sources (uses)
Operating transfer in 19,821 17,000 2,821 17,000 17,000 0
Operating transfer out (496,996) (325,000) (171,996) (1,004,179) (510,000) (494,179)
Sale of assets 64,395 15,000 49,395 59,557 30,000 29,557
Total other financing
sources (uses) (412,780) (293,000) (119,780) (927,622) (463,000) (464,622)
Excess (deficiency) of revenues
and other sources over (under)
expenditures and other uses (777,747) (4,292,080) 3,514,333 295,557 (5,654,815) 5,950,372
Fund balances,
January 1 5,957,902 4,292,080 1,665,822 5,484,672 5,484,672 0
Prior year cancelled encumbrances 10,471 0 10,471 5,000 0 5,000
Residual equity transfer in 51,000 0 51,000 207,101 170,143 36,958
Residual equity transfer out 0 0 0 (34,428) 0 (34,428)
Fund balances,
December 31 $ 5,241,626 $ 0 $ 5,241,626 $ 5,957,902 $ 0 $ 5,957,902
53
City of Salina, Kansas
SPECIAL REVENUE FUNDS
Special revenue funds are used to account for specific revenues that are legally restricted to expenditure for
particular purposes.
Employee benefit fund - To account for the costs of various benefits provided to governmental employees.
Flood and drainage improvement fund - To account for property tax revenues to be used for capital
improvements to the Flood Control and Storm water Drainage systems.
Business improvement district fund - State law allows businesses within an area to voluntarily establish
an improvement district. This fund is used to account for the assessments made on the district. All
revenues are to be used within the Business Improvement District.
Tourism and convention fund - To account for transient guest tax revenues, which are specifically
restricted to promotion and tourism activities.
Neighborhood Park - To account for fees collected from new residential building projects in Salina.
Expenditures are for acquisition or development of neighborhood parks in the growing areas of the
community.
Special parks and recreation fund - To account for liquor tax revenues which must be used for park
maintenance and improvements.
Special alcohol fund - To account for liquor tax revenues which must be used for programs which address
prevention, education or intervention for drug and alcohol abuse.
Special gas fund - To account for the City's share of motor fuel tax revenues which are legally restricted to
the maintenance or improvement of streets within the City.
Bicentennial Center fund - To account for the activities of the City's convention center.
Bicentennial Center event fund - To account for the revenues and expenses associated with special events
(concerts, shows, etc.) at the City's convention center.
HUD community development fund - To account for grants received from the state to be used for housing
or economic development purposes.
Community development revolving fund - To account for funds which may be loaned for housing and
economic development purposes, to later be repaid and reused on a revolving basis.
Heritage commission fund - To account for revenues and expenses associated with heritage preservation
activities.
54
City of Salina, Kansas
SPECIAL REVENUE FUNDS - CONTINUED
Housing rehabilitation - To account for grants received from the state to be used for housing
rehabilitation.
Fair housing fund - To account for grants received from the federal government to be used to monitor and
mediate fair housing complaints.
CDBG ED - To account for grants received from the federal government to be used for economic
development loans to qualifying businesses.
HOME IV --To account for grants received from the state government to be used for housing
rehabilitation.
Special law enforcement fund - To account for revenues received from the sale of forfeited assets acquired
during drug enforcement activities. Expenses are limited to capital items to be used for further drug
enforcement activities.
Police grants fund - To account for revenues received from grants which are to be used for special police
activities, including the D.A.R.E. program.
Dare donations - To account for donations to the D.A.R.E. program.
55
City of Salina, Kansas
SPECIAL REVENUE FUNDS
COMBINING BALANCE SHEET
December 31,2000
(With comparative totals for December 31, 1999)
ASSETS
Flood & Business
Employee Drainage Improvement
Benefits Improvements District
$ 1,248,222 $ 243,017 $ 3,659
0 0 23,701
2,351,999 276,839 0
0 0 0
Cash and investments
Receivables
Accounts
Taxes
Notes
Total assets
$
3,600,221
$
519,856
$
27,360
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable $ 238 $ 0 $ 3,646
Retainage payable 0 0 0
Due to funds 0 0 0
Deferred revenue 2,351,999 276,839 2,008
Total liabilities 2,352,237 276,839 5,654
Fund balances
Reserved for encumbrances 0 7,491 0
Reserved for notes receivable 0 0 0
Unreserved
Undesignated (deficit) 1,247,984 235,526 21,706
Total fund balances (deficit) 1,247,984 243,017 21,706
Total liabilities and
fund balances $ 3,600,221 $ 519,856 $ 27,360
56
Schedule 4
Tourism Special
and Neighborhood Parks and Special Special Bicentennial
Convention Park Recreation Alcohol Gas Center
$ 4,444 $ 73,330 $ 107,389 $ 23,833 $ 1,008,009 $ 519,295
0 0 0 0 0 11,643
165,022 0 0 0 367,775 0
0 0 0 0 0 0
$ 169,466 $ 73,330 $ 107,389 $ 23,833 $ 1,375,784 $ 530,938
$ 0 $ 0 $ 1,276 $ 0 $ 19,483 $ 41,223
0 0 0 0 842 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 1,276 0 20,325 41,223
0 0 0 0 437,998 0
0 0 0 0 0 0
169,466 73,330 106,113 23,833 917,461 489,715
169,466 73,330 106,113 23,833 1,355,459 489,715
$ 169,466 $ 73,330 $ 107,389 $ 23,833 $ 1,375,784 $ 530,938
57
Cont.
City of Salina, Kansas
SPECIAL REVENUE FUNDS
COMBINING BALANCE SHEET
December 31, 2000
(With comparative totals for December 31, 1999)
ASSETS
Bicentennial HUD Community
Center Community Development
Event Development Revolving
$ 85,786 $ 18,424 $ 108,777
0 0 0
0 0 0
0 8,583 0
$ 85,786 $ 27,007 $ 108,777
=
Cash and investments
Receivables
Accounts
Taxes
Notes
Total assets
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable $ 0 $ 0 $ 0
Retainage payable 0 0 0
Due to funds 0 0 0
Deferred revenue 0 0 0
Total liabilities 0 0 0
Fund balances
Reserved for encumbrances 0 0 0
Reserved for notes receivable 0 8,583 0
Unreserved
Undesignated (deficit) 85,786 18,424 108,777
Total fund balances (deficit) 85,786 27,007 108,777
Total liabilities and
fund balances $ 85,786 $ 27,007 $ 108,777
58
Schedule 4
Page 2
Special
Heritage Housing Fair CDBG HOME Law
Commission Rehabilitation Housing ED IV Enforcement
$ 1,678 $ 0 $ 79,576 $ 13,406 $ 0 $ 18,124
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
$ 1,678 $ 0 79,576 $ 13,406 $ 0 $ 18,124
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0
0 0 0 0 0 ()
0 0 0 0 89,185 ()
0 0 0 0 0 ()
0 0 0 0 89,185 ()
0 0 0 0 0 ()
0 0 0 0 0 ()
1,678 0 79,576 13,406 (89,185) 18,124
1,678 0 79,576 13,406 (89,185) 18,124
$ 1,678 $ 0 79,576 $ 13,406 $ 0 $ 18,124
59
Cant.
City of Salina, Kansas
Schedule 4
Pa2e 3
SPECIAL REVENUE FUNDS
COMBINING BALANCE SHEET
December 31, 2000
(With comparative totals for December 31, 1999)
Total
Police DARE
ASSETS Grants Donations 2000 1999
Cash and investments $ 56,655 $ 32,979 $ 3,646,603 $ 3,177,391
Receivables
Accounts 0 500 35,844 33,200
Taxes 0 0 3,161,635 3,621,011
Notes 0 0 8,583 12,615
Total assets $ 56,655 $ 33,479 $ 6,852,665 $ 6,844,217
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable $ 0 $ 0 $ 65,866 $ 57,387
Retainage payable 0 0 842 3,642
Due to funds 0 0 89,185 276,917
Deferred revenue 0 0 2,630,846 3,043,636
Total liabilities 0 0 2,786,739 3,381,582
Fund balances
Reserved for encumbrances 16,725 0 462,214 207,614
Reserved for notes receivable 0 0 8,583 12,615
Unreserved
Undesignated (deficit) 39,930 33,479 3,595,129 3,242,406
Total fund balances (deficit) 56,655 33,479 4,065,926 3,462,635
Total liabilities and
fund balances $ 56,655 $ 33,479 $ 6,852,665 $ 6,844,217
60
This page left blank intentionally.
City of Salina, Kansas
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
For the fiscal year ended December 31, 2000
(With comparative totals for the fiscal year ended December 31, 1999)
Flood & Business
Employee Drainage Improvement
Benefits Improvement District
Revenues
Taxes $ 3,203,415 $ 299,611 $ 0
Intergovernmental 0 0 0
Fees and charges 0 0 87,048
Other revenues 2,552 0 214
0
Total revenues 3,205,967 299,611 87,262
Expenditures
Current
Genera] government 162,251 0 0
Public safety 2,006,067 0 0
Public works 535,671 129,963 0
Culture and recreation 335,468 0 0
Public health and sanitation 27,445 0 0
Community development 102,174 0 54,846
Capital outlay 0 229,064 0
Total expenditures 3,]69,076 359,027 54,846
Excess (deficiency) of revenues
over (under) expenditures 36,891 (59,416) 32,416
Other financing sources (uses)
Operating transfers in 0 0 0
Operating transfers out 0 0 (17,000)
Total other financing
sources (uses) 0 0 (17,000)
Excess (deficiency) of revenues
and other sources over (under)
expenditures and other uses 36,891 (59,416) 15,416
Fund balances (deficit),
January 1 ],211,093 302,433 6,290
Residual equity transfers out 0 0 0
Fund balances (deficit),
December 31 $ 1,247,984 $ 243,017 $ 21,706
61
Schedule 5
Tourism Neighborhood Special
and Park Parks and Special Special Bicentennial
Convention Fees Recreation Alcohol Gas Center
$ 708,259 $ 0 $ 0 $ 0 $ 0 $ 0
0 0 117,189 117,189 1,540,900 0
0 0 0 0 0 583,096
4,431 21,621 5,265 1,436 55,480 273,614
712,690 21,621 122,454 118,625 1,596,380 856,710
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 284,226 0
0 0 0 0 0 1,400,750
0 0 0 110,219 0 0
436,841 0 0 0 0 0
0 0 173,789 0 905,034 101,062
436,841 0 173,789 110,219 1,189,260 1,501,812
275,849 21,621 (51,335) 8,406 407,120 (645,102)
0 0 0 0 0 516,227
(291,227) 0 0 0 0 0
(291,227) 0 0 0 0 516,227
(15,378) 21,621 (51,335) 8,406 407,120 (128,875)
184,844 51,709 157,448 15,427 948,339 618,590
0 0 0 0 0 0
$ 169,466 $ 73,330 $ 106,113 $ 23,833 $ 1,355,459 $ 489,715
62
Conl.
City of Salina, Kansas
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
For the fiscal year ended December 31, 2000
(With comparative totals for the fiscal year ended December 31, 1999)
Bicentennial HUD Community
Center Community Development
Event Development Revolving
Revenues
Taxes $ 0 $ 0 $: 0
Intergovernmental 0 103,990 0
Fees and charges 0 0 0
Other revenues 1,197,397 4,629 19,224
Total revenues 1,197,397 108,619 19,224
Expenditures
Current
General government 0 0 0
Public safety 0 0 0
Public works 0 0 0
Culture and recreation 1,163,153 0 0
Public health and sanitation 0 0 0
Community development 0 8,777 0
Capital outlay 0 0 0
Total expenditures 1,163,153 8,777 0
Excess (deficiency) of revenues
over (under) expenditures 34,244 99,842 19,224
Other financing sources (uses)
Operating transfers in 0 128,375 0
Operating transfers out 0 0 0
Total other financing
sources (uses) 0 128,375 0
Excess (deficiency) of revenues
and other sources over (under)
expenditures and other uses 34,244 228,217 19,224
Fund balances (deficit),
January 1 51,542 (201,210) 89,553
Residual equity transfers out 0 0 0
Fund balances (deficit),
December 31 $ 85,786 $ 27,007 $: 108,777
63
Schedule 5
Pa\?c 2
Special
Heritage Housing Fair CDBG HOME Law
Commission Rehabilitation Housing ED IV Enforcement
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0
0 55,079 91,143 207,969 64,150 0
0 0 0 0 0 0
106 0 7,121 11,317 10,784 5,499
106 55,079 98,264 219,286 74,934 5,499
469 0 0 0 0 0
0 0 0 0 0 ()
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 17,910 207,142 164,119 0
0 0 0 0 0 0
469 0 17,910 207,142 164,119 0
(363) 55,079 80,354 12,144 (89,185) 5,499
0 14,554 0 0 0 0
0 0 0 0 0 0
0 14,554 0 0 0 0
(363) 69,633 80,354 12,144 (89,185) 5,499
2,041 (69,633) 50,222 1,262 0 12,625
0 0 (51,000) 0 0 0
$ 1,678 $ 0 $ 79,576 $ 13,406 $ (89,185) $ 18,124
64
Cont.
City of Salina, Kansas
Schedule 5
Pa!!e 3
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
For the fiscal year ended December 31, 2000
(With comparative totals for the fiscal year ended December 31, 1999)
Total
Police DARE
Grants Donations 2000 1999
Revenues
Taxes $ 0 $ 0 $ 4,211,285 $ 4,579,346
Intergovernmental 87,261 0 2,384,870 2,632,340
Fees and charges 0 0 670,144 630,803
Other revenues 343 5,005 1,626,038 1,447,667
Total revenues 87,604 5,005 8,892,337 9,290,156
Expenditures
Current
General government 0 0 162,720 165,955
Public safety 36,602 0 2,042,669 2,004,926
Public works 0 0 949,860 761,717
Culture and recreation 0 0 2,899,371 2,705,266
Public health and sanitation 0 0 137,664 133,502
Community development 0 0 991,809 1,421,827
Capital outlay 0 0 1,408,949 1,866,631
Total expenditures 36,602 0 8,593,042 9,059,824
Excess ( deficiency) of revenues
over (under) expenditures 51,002 5,005 299,295 230,332
Other financing sources (uses)
Operating transfers in 4,067 0 663,223 632,073
Operating transfers out 0 0 (308,227) (319,894)
Total other financing
sources (uses) 4,067 0 354,996 312,179
Excess (deficiency) of revenues
and other sources over (under)
expenditures and other uses 55,069 5,005 654,291 542,511
Fund balances (deficit),
January 1 1,586 28,474 3,462,635 3,478,084
Residual equity transfers out 0 0 (51,000) (557,960)
Fund balances (deficit),
December 31 $ 56,655 $ 33,479 $ 4,065,926 $ 3,462,635
65
This page left blank intentionally.
City of Salina, Kansas
Schedule 6
EMPLOYEE BENEFIT SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
Revenues
Taxes
Real Estate Taxes $ 2,692,714 $ 2,721,863 $ (29,149) $ 2,922,170 $ 2,959,656 $ (37,486)
Delinquent Taxes 46,492 55,000 (8,508) 55,810 55,000 810
Motor Vehicle Taxes 457,499 464,028 (6,529) 529,648 513,461 16,187
Other Taxes 6,710 3,727 2,983 0 0 0
Total taxes 3,203,415 3,244,618 (41,203) 3,507,628 3,528,117 (20,489)
Other Revenues
Reimbursements 2,552 2,000 552 2,880 4,000 (1,120)
Total revenues 3,205,967 3,246,618 (40,651) 3,510,508 3,532,117 (21,609)
Expenditures
General Government
City Commision 1,401 1,420 19 1,165 0 (1,165)
City Manager 63,707 59,996 (3,711) 52,032 51,153 (879)
Finance 68,227 76,942 8,715 62,272 69,645 7,373
Human Resources 25,398 29,431 4,033 18,198 23,587 5,389
Total General Government 158,733 167,789 9,056 133,667 144,385 10,718
Public Safety
Police 915,473 1,058,977 143,504 851,843 960,594 108,751
Municipal Court 80,645 92,726 12,081 72,615 80,737 8,122
Fire 947,437 1,099,081 151,644 872,957 1,033,414 160,457
Building Services 62,512 66,487 3,975 57,528 62,936 5,408
Total Public Safety 2,006,067 2,317,271 311,204 1,854,943 2,137,681 282,738
Public Works
Buildings and Genera11mprovemen 52,293 54,958 2,665 45,222 47,260 2,038
Engineering 72,350 77,779 5,429 61,960 68,148 6,188
Streets 209,339 253,637 44,298 195,826 231,745 35,919
Flood Works 27,400 30,632 3,232 25,233 27,745 2,512
Traffic Control 28,330 39,733 11 ,403 29,325 34,352 5,027
Parks t45,959 173,084 27,125 133,217 153,888 20,671
Total Public Works 535,671 629,823 94,152 490,783 563,138 72,355
Public Health and Sanitation
Cemetary 27,445 29,131 1,686 23,323 26,587 3,264
66
City of Salina, Kansas
Schedule 6
Pa!!e 2
EMPLOYEE BENEFIT SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 3 I, 2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
Culture and Recreation
Swimming Pools $ 4,379 $ 5,200 $ 821 $ 4,149 $ 5.000 $ 851
Neighborhood Centers 2,666 2,945 279 2,416 2.541 125
Recreation 115,675 136,480 20,805 109,406 123.130 13,724
Bi-Centennial Center 129,663 170,428 40,765 122,830 157..622 34,792
Arts and Humanities 45,812 53,642 7,830 43,793 48)60 4,467
Smokey Hill Museum 37,273 46,821 9,548 29,221 42,475 13,254
Total Culture and Recreation 335,468 415,516 80,048 311,815 379,028 67,213
Community Development
Human Relations 35,790 39,013 3,223 33,726 36188 2,462
Planning 42,626 56,835 14,209 47,704 51.346 3,642
Neighborhood Services 23,758 0 (23,758) 0 0 0
Total Community Development 102,174 95,848 (6,326) 81,430 87,534 6,104
Other
Health Insurance 3,518 80,400 76,882 32,925 34,073 1,148
Cash reserve 0 300,000 300,000 0 789,160 789,160
Total expenditures 3,169,076 4,035,778 866,702 2,928,886 4,161,586 1,232,700
Excess (deficiency) of
revenues over (under)
expenditures 36,891 (789,160) 826,051 581,622 (629,469) 1,211,091
Fund balances,
January I 1,211,093 789,160 421,933 629,471 629,469 2
Fund balances,
December 31 $ 1,247,984 $ 0 $ 1,247,984 $ 1,211,093 $ 0 $ 1,211,093
67
City of Salina, Kansas
Schedule 6
Pae:e 3
FLOOD & DRAINAGE IMPROVEMENT SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31,2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
Revenues
Taxes
Real Estate Taxes $ 256,486 $ 259,276 $ (2,790) $ 249,297 $ 250,934 $ (1,637)
Delinquent Taxes 3,864 0 3,864 1,436 0 1,436
Motor Vehicle Taxes 38,684 39,343 (659) 37,716 38,080 (364)
Other Taxes 577 316 261 0 0 0
Total revenues 299,611 298,935 676 288,449 289,014 (565)
Expenditures
Current
Public Works 129,963 155,933 25,970 0 0 0
Capital outlay
Capital Outlay 217,790 300,000 82,210 118,137 149,141 31,004
Cash reserve 0 96,231 96,231 0 253,229 253,229
Total expenditures 347,753 552,164 204,411 118,137 402,370 284,233
Excess (deficiency) of
revenues over (under)
expenditures (48,142) (253,229) 205,087 170,312 (113,356) 283,668
Other Financing Sources (uses)
Operating transfers out 0 0 0 0 (350,859) 350,859
Excess (deficiency) of revenues
and other sources over (under)
expenditures and other uses (48,142) (253,229) 205,087 170,312 (464,215) 634,527
Fund balances,
January 1 283,668 253,229 30,439 464,2t5 464,215 0
Residual equity transfer out 0 0 0 (350,859) 0 (350,859)
Fund balances,
December 31 $ 235,526 $ 0 $ 235,526 $ 283,668 $ 0 $ 283,668
68
City of Salina, Kansas
Schedule 6
Pa!!e 4
BUSINESS IMPROVEMENT DISTRICT SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
Revenues
Fees and Charges
Charges for Services $ 71,099 $ 82,000 $ (10,901) $ 76,053 $ 81,537 $ (5,484)
Other Revenues
Fines 0 0 0 435 0 435
Interest 214 0 214 233 0 233
Total other revenues 214 0 214 668 0 668
Total revenues 71,313 82,000 (10,687) 76,721 81,537 (4,816)
Expenditures
Community Development
Business Improvement District 54,846 65,000 10,154 56,387 63,255 6,868
Cash Reserve 0 0 0 0 0 0
Total expenditures 54,846 65,000 10,154 56,387 63,255 6,868
Excess (deficiency) of revenues
over (under) expenditures 16,467 17,000 (533) 20,334 18,282 2,052
Other financing sources
(uses)
Operating transfers out (17,000) (17,000) 0 (17,000) (17,000) 0
Excess (deficiency) of
revenues over (under)
expenditures and other uses (533) 0 (533) 3,334 1,282 2,052
Fund balances,
January 1 546 0 546 (1,282) (1,282) 0
Prior Year Cancelled Encumbrances 0 0 0 (1,506) 0 (1,506)
Fund balances,
December 31 $ 13 $ 0 $ 13 $ 546 $ 0 $ 546
69
City of Salina, Kansas
Schedule 6
Pa2e 5
TOURISM AND CONVENTION SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
Revenues
Taxes
Other Taxes $ 728,068 $ 850,000 $ (121,932) $ 755,006 $ 760,000 $ (4,994)
Other Revenues
Interest 4,431 0 4,431 2,226 1,200 1,026
Total revenues 732,499 850,000 (117,501) 757,232 761,200 (3,968)
Expenditures
Community Development
Tourism 436,841 510,000 73,159 454,341 456,730 2,389
Excess of revenues
over expenditures 295,658 340,000 (44,342) 302,891 304,470 (1,579)
Other financing sources
(uses)
Operating transfers out (291,227) (340,000) 48,773 (302,894) (304,487) 1,593
Excess (deficiency) of
revenues over (under)
expenditures and other uses 4,431 0 4,431 (3) (17) 14
Fund balances,
January 1 14 0 14 17 17 0
Fund balances,
December 31 $ 4,445 $ 0 $ 4,445 $ 14 $ 0 $ 14
70
City of Salina, Kansas
Schedule 6
Pa!?:e6
NEIGHBORHOOD PARKS SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
F or the fiscal years ended December 31, 2000 and 1999
2000 199~
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
Revenues
Other Revenues
Licenses and Pennits $ 17,854 $ 20,000 $ (2,146) $ 18,250 $ 16,000 $ 2,250
Interest 3,767 2,000 1,767 2,016 0 2,016
Total revenues 21,621 22,000 (379) 20,266 16,000 4,266
Expenditures
Capital Outlay
Capital Outlay 0 0 0 0 8,000 8,000
Cash Reserve 0 61,443 61,443 0 39,443 39,443
Total expenditures 0 61,443 61,443 0 47,443 47,443
Excess (deficiency) of
revenues over (under)
expenditures 21,621 (39,443) 61,064 20,266 (31,443) 51,709
Fund balances,
January 1 51,709 39,443 12,266 31,443 31,443 0
Fund balances,
December 31 $ 73,330 $ 0 $ 73,330 $ 51,709 $ 0 $ 51,709
71
City of Salina, Kansas
Schedule 6
Pa!!e 7
SPECIAL PARKS AND RECREATION SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
Revenues
Intergovernmental
Liquor Tax $ 117,189 $ 105,000 $ 12,189 $ 108,887 $ 102,570 $ 6,317
Other Revenues
Interest 5,265 5,000 265 5,823 5,000 823
Miscellaneous 0 12,000 (12,000) 7,000 12,000 (5,000)
Total other revenues 5,265 17,000 (11,735) 12,823 17,000 (4,177)
Total revenues 122,454 122,000 454 121,710 119,570 2,140
Expenditures
Capital outlay
Capital Outlay 115,223 100,000 (15,223) 125,293 125,000 (293)
Cash reserve o 119,035 119,035 o 97,035 97,035
Total expenditures 115,223 219,035 103,812 125,293 222,035 96,742
Excess (deficiency) of revenues
over (under) expenditures 7,231 (97,035) 104,266 (3,583) (102,465) 98,882
Fund balances,
January 1 98,882 97,035 1,847 102,465 102,465 0
Fund balances,
December 31 $ 106,113 $ 0 $ 106,113 $ 98,882 $ 0 $ 98,882
72
City of Salina, Kansas
Schedule 6
Pa2e 8
SPECIAL ALCOHOL SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
F or the fiscal years ended December 31, 2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
Revenues
Intergovernmental
Liquor Tax $ 117,189 $ 105,000 $ 12,189 $ 108,887 $ 102,570 $ 6,317
Other Revenues
Interest 1,436 500 936 846 500 346
Total revenues 118,625 105,500 13,125 109,733 103,070 6,663
Expenditures
Public Health and Sanitation
Special Alcohol 110,219 126,771 16,552 110,179 110,182 3
Cash Reserve 0 0 0 0 8,761 8,761
Total expenditures 110,219 126,771 16,552 110,179 118,943 8,764
Excess (deficiency) of revenues
over (under) expenditures 8,406 (21,271) 29,677 (446) (15,873) 15,427
Fund balances,
January 1 15,427 21,271 (5,844) 15,873 15,873 0
Fund balances,
December 31 $ 23,833 $ 0 $ 23,833 $ 15,427 $ 0 $ 15,427
73
City of Salina, Kansas
Schedule 6
Pa2e 9
SPECIAL GAS TAX SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budg«~t (Unfavorable)
Revenues
Intergovernmental
Other Intergovernmental $ 1,567,327 $ 1,617,880 $ (50,553) $ 1,447,061 $ 1,430,000 $ 17,061
Other Revenues
Interest 55,480 75,000 (19,520) 55,338 75,000 (19,662)
Miscellaneous 0 0 0 5,050 0 5,050
Total other revenues . 55,480 75,000 (19,520) 60,388 75,000 (14,612)
Total revenues 1,622,807 1,692,880 (70,073) 1,507,449 1,505,000 2,449
Expenditures
Public Works
Streets 276,946 358,430 81,484 257,010 272. 784 15,774
Capital outlay
Capital outlay 1,324,089 1,376,000 51,911 1,336,325 1,577000 240,675
Cash reserve 0 213,560 213,560 0 255.110 255,110
Total expenditures 1,601,035 1,947,990 346,955 1,593,335 2,104894 511,559
Excess (deficiency) of
revenues over (under)
expenditures 21,772 (255,110) 276,882 (85,886) (599894) 514,008
Fund balances,
January I 528,756 255,110 273,646 599,894 599.894 0
Prior year cancelled encumbrances 0 0 0 14,748 0 14,748
Fund balances,
December 31 $ 550,528 $ 0 $ 550,528 $ 528,756 $ 0 $ 528,756
74
City of Salina, Kansas
Schedule 6
Pa!!e 10
BICENTENNIAL CENTER SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budgd (Unfavorable)
Revenues
Fees and Charges
Merchandise sales $ 596,752 $ 550,000 $ 46,752 $ 574,661 $ 515,000 $ 59,661
Rents and Royalties 239,526 200,000 39,526 226,761 235,000 (8,239)
Total Fees and Charges 836,278 750,000 86,278 801,422 750,000 51,422
Other Revenues
Interest 33,519 16,000 17,519 24,116 16,000 8,116
Miscellaneous 569 0 569 0 0 0
Internal Charges 0 225,000 (225,000) 0 325,000 (325,000)
Total Other Revenues 34,088 241,000 (206,912) 24,116 341.000 (316,884)
Total revenues 870,366 991,000 (120,634) 825,538 1,091..000 (265,462)
Expenditures
Culture and Recreation
Bi-Centinnial Center 1,400,553 1,665,417 264,864 1,213,889 1,235,.540 21,651
Capital outlay
Capital Outlay 0 0 0 139,068 136.600 (2,468)
Cash reserve 0 0 0 0 38841 7 388,417
Total expenditures 1,400,553 1,665,417 264,864 1,352,957 1,760.557 407,600
Excess (deficiency) of
revenues over (under)
expenditures (530,187) (674,417) 144,230 (527,419) (669.557) 142,138
Other financing sources
Operating transfers in 516,227 286,000 230,227 627,894 286.000 341,894
Sale of Assets 0 0 0 8,000 0 8,000
Total other financing sources 516,227 286,000 230,227 635,894 286,000 349,894
Excess (deficiency) of
revenues and other sources
over (under) expenditures (13,960) (388,417) 374,457 108,475 (383,557) 492,032
Fund balances,
January I 492,032 388,417 103,615 383,557 383,557 0
Fund balances,
December 31 $ 478,072 $ 0 $ 478,072 $ 492,032 $ 0 $ 492,032
75
City of Salina, Kansas
Schedule 6
Pa2;e 11
FAIR HOUSING SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
F or the fiscal years ended December 31, 2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
Revenues
Intergovernmental
Grants $ 91,143 $ 50,000 $ 41,143 $ 0 $ 0 $ 0
Other Revenues
Interest 6,404 2,631 3,773 3,660 2,000 1,660
Reimbursements 717 0 717 64,860 55,000 9,860
ToIal Revenues 98,264 52,631 45,633 68,520 57,000 11,520
Expenditures
Community Development
Human Relations 17,910 30,000 12,090 63,656 77,000 13,344
Capital Outlay
Capital Outlay 0 0 0 3,010 0 (3,010)
Cash Reserve 0 0 0 0 28,369 28,369
Total Expenditures 17,910 30,000 12,090 66,666 105,369 38,703
Excess (deficiency) of
revenues over (under)
expenditures 80,354 22,631 57,723 1,854 (48,369) 50,223
Fund balances,
January 1 50,222 28,369 21,853 48,368 48,369 (1)
Residual equity transfers out (51,000) (51,000) 0 0 0 0
Fund balances,
December 31 $ 79,576 $ 0 $ 79,576 $ 50,222 $ 0 $ 50,222
76
City of Salina, Kansas
DEBT SERVICE FUND
The debt service fund is used to account for the accumulation of resources and payment of general
obligation bond principal and interest from governmental resources and special assessment bond principal
and interest from special assessment levies when the City is obligated in some manner for thl~ payment.
77
City of Salina, Kansas
Schedule 7
BOND AND INTEREST DEBT SERVICE FUND
COMPARATIVE BALANCE SHEETS
December 31, 2000 and 1999
ASSETS 2000 1999
Cash and investments $ 942,981 $ 779,992
Cash with fiscal agent 25,545 6,895
Receivables
Taxes 1,472,322 1,478,426
Total assets $ 2,440,848 $ 2,265,313
LIABILITIES AND FUND BALANCES
Liabilities
Deferred revenue $ 1,472,322 $ 1,478,426
Matured principal and interest payable 25,545 6,895
Total liabilities 1,497,867 1,485,321
Fund balances
Unreserved
Designated for debt service 942,981 779,992
Total liabilities and
fund balances $ 2,440,848 $ 2,265,313
78
City of Salina, Kansas
Schedule 8
DEBT SERVICE FUND
COMPARATIVE STATEMENTS OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
F or the fiscal years ended December 31, 2000 and 1999
2000 1999
Revenues
Taxes $ 1,601,728 $ 1,250,953
Special assessments 1,228,683 1,086,557
Other revenues 229,725 193,125
Total revenues 3,060,136 2,530,635
Expenditures
Debt service
Principal 2,188,116 1,851,481
Interest and other charges 765,453 640,472
Total expenditures 2,953,569 2,491,953
Excess of revenues
over expenditures 106,567 38,682
Other financing sources
Operating transfers in 56,422 0
Excess of revenues and other sources
over expenditures 162,989 38,682
Fund balances, January 1 779,992 741,310
Fund balances, December 31 $ 942,981 $ 779,992
79
City of Salina, Kansas
Schedule 9
BOND AND INTEREST DEBT SERVICE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
F or the fiscal years ended December 31, 2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budg,~t (Unfavorable)
Revenues
Taxes
Real Estate Taxes $ 1,433,505 $ 1,448,857 $ (15,352) $ 915,455 $ 925,830 $ (10,375)
Delinquent Taxes 20,262 40,000 (19,738) 33,348 40,000 (6,652)
Motor Vehicle Taxes t45,227 t45,156 71 302,224 286,910 15,314
Other Taxes 2,734 1,166 1,568 0 0 0
Total taxes 1,60t,728 t ,635,179 (33,451) 1,251,027 1,252,740 (1,713)
Other Revenues
Special Assessments 1,228,683 1,140,000 88,683 1,086,557 1,120,938 (34,381)
Interest 120,546 80,000 40,546 76,255 80,000 (3,745)
Miscellaneous 102,200 t02,200 0 106,500 106,500 0
Other Financing 6,979 0 6,979 10,370 0 10,370
Internal Charges 0 0 0 0 0 0
Total other revenues 1,458,408 1,322,200 136,208 1,279,682 1,307,438 (27,756)
Total revenues 3,060,136 2,957,379 102,757 2,530,709 2,560,178 (29,469)
Expenditures
Debt service
Principal 2,188,116 2,296,631 108,515 1,851,481 1,851,631 150
Interest and other charges 765,453 769,228 3,775 640,546 641,377 831
Cash reserve 0 700,000 700,000 0 808,480 808,480
Total expenditures 2,953,569 3,765,859 812,290 2,492,027 3,301,488 809,461
Excess (deficiency) of
revenues over (under)
expenditures 106,567 (808,480) 915,047 38,682 (741,310) 779,992
Other Financing Sources (uses)
Operating transfers in 56,422 0 56,422 0 0 0
Excess (deficiency) of revenues
and other sources over (under)
expenditures and other uses 162,989 (808,480) 971,469 38,682 (741,310) 779,992
Fund balances,
January I 779,992 808,480 (28,488) 741,310 741,310 0
Fund balances,
December 31 $ 942,981 $ 0 $ 942,981 $ 779,992 $ 0 $ 779,992
80
City of Salina, Kansas
CAPITAL PROJECTS FUND
The capital projects fund is used to account for the acquisition and construction of major I::apital facilities
other than those financed by proprietary funds and trust funds.
81
City of Salina, Kansas
Schedule 10
CAPITAL PROJECTS FUND
COMPARATIVE BALANCE SHEETS
December 31, 2000 and 1999
ASSETS 2000 1999
Cash and investments $ 730,112 $ 851,756
LIABILITIES AND FUND BALANCES
Liabilities
Retainage payable $ 311,582 $ 13,436
Temporary notes payable 5,300,000 4,550,000
Total liabilities 5,611,582 4,563,436
Fund balances
Reserved for encumbrances 1,301,124 2,166,752
Unreserved
Undesignated (deficit) (6,182,594) (5,878,432)
Total fund balances (deficit) (4,881,470) (3,711,680)
Total liabilities and fund balances $ 730,112 $ 851,756
82
City of Salina, Kansas
Schedule 11
CAPITAL PROJECTS FUND
COMP ARA TIVE STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
For the fiscal years ended December 31,2000 and 1999
2000 1999
Revenues
Special assessments $ 11,892 $ 0
Other revenues 1,752,090 831,465
Total revenues 1,763,982 83 1,465
Expenditures
Capital outlay
Contractual 464,967 360,524
Capital outlay 6,121,152 5,164,309
Debt service
Temporary note payments 0 9,340,000
Interest expense 180,323 307,512
Bond issuance costs 43,907 38,670
Total expenditures 6,810,349 15,211,015
Excess (deficiency) of revenues
over (under) expenditures (5,046,367) (14,379,550)
Other financing sources
Bond proceeds 3,876,577 9,883,368
Operating transfers in 0 675,000
Total other financing sources 3,876,577 10,558,368
Excess (deficiency) of revenues and
other sources over (under) expenditures (1,169,790) (3,821,182)
Fund balances (deficit), January 1 (3,711,680) (30,998)
Residual equity transfers in 0 366, 103
Residual equity transfers out 0 (225,603)
Fund balances (deficit), December 31 $ (4,881,470) $ (3,711,680)
83
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City of Salina, Kansas
ENTERPRISE FUNDS
Enterprise funds are used to account for operations that are financed and operated in a manner similar to
private business enterprises, where the intent of the governing body is that the costs of providing goods or
services to the general public on a continuing basis be financed or recovered primarily through user charges;
or where the governing body has decided that periodic detennination of net income is appropriate for
accountability purposes.
Sanitation fund - To account for the operations of the City's refuse collection service.
Solid waste fund - To account for the activities ofthe City's landfill.
Golf course fund - To account for the operations of the municipal golf course.
Water and sewer fund - To account for the activities of the City's water and sewer operations.
84
City of Salina, Kansas
ENTERPRISE FUNDS
COMBINING BALANCE SHEET
December 31, 2000
(With comparative totals for December 31, 1999)
Solid Waste
ASSETS Sanitation Disposal
Cash and investments $ 464,194 $ 2,002,218
Receivables
Accounts 100,949 239,471
Inventory and prepaid supplies 0 0
Restricted cash and investments 0 0
Fixed assets
Land 18,000 120,000
Land improvement 0 4,701,221
Water plant and equipment 0 0
Sewerage plant and equipment 0 0
Equipment 750,302 877,873
Vehicles 497,890 1,045,695
Buildings 0 354,581
Construction in process 0 0
Accumulated depreciation (822,529) (2,479,656)
Deferred charges 0 9,419
Total assets $ 1,008,806 $ 6,870,822
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable $ 6,209 $ 106,903
Retainage payable 0 0
Accrued compensated absences 100,141 34,482
Meter deposits payable 0 0
Payable from restricted assets
Accrued interest payable 0 32,091
Revenue bonds payable - current 0 0
Loans payable - current 0 0
General obligation bonds payable - current 0 241,829
Temporary notes payable - current 0 500,000
Capital leases payable - current 0 0
Loans payable 0 0
General obligation bonds payable 0 618,214
Revenue bonds payable 0 0
Capital leases payable 0 0
Landfill closure and postclosure 0 1,043,744
Total liabilities 106,350 2,577,263
Equity
Contributed capital 45,253 113,372
Retained Earnings
Reserved for bond retirement 0 0
Reserved for postclosure care costs 0 143,923
Unreserved 857,203 4,036,264
Total equity 902,456 4,293,559
Total liabilities and equity $ 1,008,806 $ 6,870,822
85
Schedule 12
Total
Golf Course Water and
Division Sewer 2000 1999
$ 47,002 $ 10,433,367 $ 12,946,781 $ 12,690,266
0 737,940 1,078,360 962,633
36,436 475,486 511,922 480,971
0 1,001,828 1,001,828 11,804,132
15,000 361,050 514,050 514,050
410,971 0 5,112,192 5,038,582
0 34,719,173 34,719,173 34,297,229
0 40,464,393 40,464,393 39,045,192
838,000 590,662 3,056,837 2,868,806
72,563 0 1,616,148 1,481,616
225,231 0 579,812 579,812
0 6,647,428 6,647,428 6,130,856
(983,668) (32,936,783) (37,222,636) (34,600,609)
0 388,401 397,820 517,819
$ 661,535 $ 62,882,945 $ 71,424,108 $ 81,811,355
$ 3,685 $ 125,066 $ 241,863 $ 404,220
0 101,763 101,763 280,686
44,761 298,705 478,089 421,017
0 92,006 92,006 90,888
2,294 271,250 305,635 309,134
0 835,000 835,000 735,000
0 119,329 119,329 49,740
21,722 514,130 777,681 763,754
0 0 500,000 1,000,000
31,646 0 31,646 0
0 3,420,957 3,420,957 3,050,955
103,014 4,048,188 4,769,416 5,548,103
0 12,985,000 12,985,000 24,865,000
33,354 0 33,354 0
0 0 1,043,744 1,007,235
240,476 22,811,394 25,735,483 38,525,732
227,732 8,424,147 8,810,504 8,736,894
0 2,687,034 2,687,034 2,810,428
0 0 143,923 97,533
193,327 28,960,370 34,047,164 31,640,768
421,059 40,071,551 45,688,625 43,285,623
$ 661,535 $ 62,882,945 $ 71,424,108 $ 81,811,355
86
City of Salina, Kansas
ENTERPRISE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN RETAINED EARNINGS
For the fiscal year ended December 31, 2000
(With comparative totals for the fiscal year ended December 31, 1999)
Solid Waste
Sanitation Disposal
Operating revenues
Charges for services $ 1,594,399 $ 2,088,413
Reimbursements 0 0
Miscellaneous 340 0
Total operating revenues 1,594,739 2,088,413
Operating expenses
Public works 1,431,922 1,103,280
Recreation 0 0
Depreciation 66,675 382,956
Total operating expenses 1,498,597 1,486,236
Operating income (loss) 96,142 602,177
Nonoperating revenues (expenses)
Use of money and property 26,754 122,996
Operating grants 0 0
Bond issuance costs 0 (3,005)
Debt service 0 (78,066)
Loss on disposition of fixed assets 0 (10,717)
Total nonoperating revenues (expenses) 26,754 31,208
Net income (loss) 122,896 633,385
Retained earnings, January 1 734,307 3,546,802
Retained earnings, December 31 $ 857,203 $ 4,180,187
87
Schedule 13
Total
Golf Course Water and
Division Sewer 2000 1999
$ 745,392 $ 11,472,477 $ 15,900,681 $ 15,138,741
0 99,298 99,298 18,158
2,974 137,600 140,914 256,189
748,366 11,709,375 16,140,893 15,413,088
0 7,406,546 9,941,748 10,077,057
746,577 0 746,577 713,371
58,395 2,281,514 2,789,540 2,832,353
804,972 9,688,060 13,477,865 13,622,781
(56,606) 2,021,315 2,663,028 1,790,307
7,108 1,343,447 1,500,305 1,321,945
0 130,000 130,000 452,011
0 (116,994) (119,999) (57,268)
(6,481) (1,747,747) (1,832,294) (1,848,674)
(852) (79) (11,648) (4,191)
(225) (391,373) (333,636) (136,177)
(56,831) 1,629,942 2,329,392 1,654,130
250,158 30,017,462 34,548,729 32,894,599
$ 193,327 $ 31,647,404 $ 36,878,121 $ 34,548,729
88
City of Salina, Kansas
ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the fiscal year ended December 31,2000
(With comparative totals for the fiscal year ended December 31, 1999)
Solid Waste
Sanitation Disposal
Cash flows from operating activities
Cash received from customers and users $ 1,593,050 $ 2,120,958
Cash paid to suppliers (516,217) (498,411)
Cash paid to employees (822,142) (527,511)
Cash paid for quasi-external transactions (82,453) (54,920)
Other operating receipts 340 0
Net cash provided by
operating activities 172,578 1,040,116
Cash flows from capital and related
financing activities
Purchase and construction of fixed assets (181,009) (114,755)
Contributed capital 0 0
Proceeds from issuance of debt 0 0
Principal payments - temporary notes 0 (500,000)
Principal payments - general obligation bonds 0 (241,841)
Principal payments - revenue bonds 0 0
Interest paid 0 (87,137)
Principal payments - loans payable 0 0
Net cash provided by (used in) capital
and related fmancing activities (181,009) (943,733)
Cash flows from investing activities
Interest received 26,754 122,996
Cash flows from noncapital
financing activities
Operating grant receipts 0 0
Net increase (decrease) in cash and
cash equivalents 18,323 219,379
Cash and cash equivalents, January I 445,871 1,782,839
Cash and cash equivalents, December 31 $ 464,194 $ 2,002,218
Cash and investments $ 464,194 $ 2,002,218
Restricted cash and investments 0 0
Total cash and cash equivalents $ 464,194 $ 2,002,218
89
Schedule 14
Total
Golf Course Water and
Division Sewer 2000 1999
$ 745,392 $ 11,326,672 $ 15,786,072 $ 14,969,117
(249,118) (4,267,615) (5,531,361) (6,358,175)
(448,711) (2,934,124) (4,732,488) (4,107,627)
(32,679) (533,074) (703,126) (633,195)
2,974 236,898 240,212 274,347
17,858 3,828,757 5,059,309 4,144,467
(194,795) (2,442,492) (2,933,051) (4,247,387)
73,610 0 73,610 38,464
65,000 499,305 564,305 2,164,841
0 0 (500,000) (500,000)
(22,695) (4,548,424) (4,812,960) (808,522)
0 (7,731,809) (7,731,809) (700,000)
(6,866) (1,741,778) (1,835,781) (1,843,292)
0 (59,717) (59,717) 0
(85,746) (16,024,915) (17,235,403) (5,895,896)
7,108 1,343,447 1,500,305 1,321,945
0 130,000 130,000 452,011
(60,780) (10,722,711) (10,545,789) 22,527
107,782 22,157,906 24,494,398 24,471,871
$ 47,002 $ 11,435,195 $ 13,948,609 $ 24,494,398
$ 47,002 $ 10,433,367 $ 12,946,781 $ 12,690,266
0 1,001,828 1,001,828 11,804,132
$ 47,002 $ 11,435,195 $ 13,948,609 $ 24,494,398
90
Cont.
City of Salina, Kansas
ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the fiscal year ended December 31, 2000
(With comparative totals for the fiscal year ended December 31, 1999)
Sanitation
Solid Waste
Disposal
Reconciliation of operating income (loss)
to net cash provided by operating
activities
Operating income
$
96,142
$
602,177
Adjustments to reconcile operating income
to net cash provided by
operating activities
Depreciation expense
(Increase) decrease in accounts receivable
(Increase) decrease in inventory
Increase (decrease) in accounts payable
Increase (decrease) in retainage payable
Increase (decrease) in accrued compensated absences
Increase (decrease) in meter deposits payable
Increase (decrease) in landfill closure and postclosure
Net cash provided by
operating activities
66,675 382,956
(l,349) 32,545
0 0
(4) (23,209)
0 0
11,114 9,138
0 0
0 36,509
$ 172,578 $ 1,040,116
91
Schedule 14
Pa2;e 2
Total
Golf Course
Division
Water and
Sewer
2000
1999
$
(56,606) $
2,021,315
$
2,663,028 $
1,790,307
58,395 2,281,514 2,789,540 2,832,353
0 (146,923) (115,727) (175,260)
9,984 (40,935) (30,951) (50,697)
(890) (138,254) (162,357) (272,054)
0 (178,923) (178,923) 13,155
6,975 29,845 57,072 (19,617)
0 1,118 1,118 5,636
0 0 36,509 20,644
$ 17,858 $ 3,828,757 $ 5,059,309 $ 4,144,467
92
City of Salina, Kansas
Schedule 15
SANIT A nON ENTERPRISE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
F or the fiscal years ended December 31, 2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
Revenues
Fees and Charges
Charges For Services $ 1,593,049 $ 1,566,000 $ 27,049 $ 1,467,693 $ 1,450,000 $ 17,693
Other Revenues
Interest 26,754 25,000 1,754 20,248 25,000 (4,752)
Miscellaneous 340 10,000 (9,660) 7 20,000 (19,993)
Total Other Revenues 27,094 35,000 (7,906) 20,255 45,000 (24,745)
Total revenues 1,620,143 1,601,000 19,143 1,487,948 1,495,000 (7,052)
Expenditures
Public Health and Sanatation
Sanitation 1,394,907 1,521,719 126,812 1,381,247 1,451,158 69,911
Capital Outlay
Capital Outlay 140,723 129,300 (11,423) 84,651 70,800 (13,851)
Cash reserve 0 266,446 266,446 0 316,465 316,465
Total expenditures 1,535,630 1,917,465 381,835 1,465,898 1,838,423 372,525
Excess (deficiency) of
revenues over (under)
expenditures 84,513 (316,465) 400,978 22,050 (343,423) 365,473
Fund balances,
January I 365,472 316,465 49,007 343,422 343,423 (I)
Fund balances,
December 31 $ 449,985 $ 0 $ 449,985 $ 365,472 $ (} $ 365,472
93
City of Salina, Kansas
Schedule 15
~
SOLID WASTE DISPOSAL DIVISION ENTERPRISE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31,2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
Revenues
Fees and Charges
Charges For Services $ 2,t20,959 $ 2,250,000 $ (129,04]) $ 2,243,092 $ 2,335,000 $ (9],908)
Other Revenues
Interest ] ]2,8] 9 70,000 42,8]9 80,597 60,000 20,597
Miscellaneous ]6,223 20,000 (3,777) 27,068 20,000 7,068
Total other revenues ]29,042 90,000 39,042 ]07,665 80,000 27,665
Total revenues 2,250,00] 2,340,000 (89,999) 2,350,757 2,4]5,000 (64,243)
Expenditures
Public Health and Sanatation
Solid Waste ],]82,858 ],]84,838 1,980 655,394 ],] 93,542 538,]48
Hazardous Waste Disposal 59,768 68,938 9,]70 52,355 57,559 5,204
Tota] Public Health and Sanat ] ,242,626 ],253,776 1],]50 707,749 ],25],]0] 543,352
Debt Service
Principal 74],829 74],8]6 (13) 74],829 74],8]6 (13)
Interest 87,]50 87,148 (2) ] ]6,]52 t ]6,]50 (2)
Tota] Debt Service 828,979 828,964 (15) 857,98] 857,966 (] 5)
Capital Outlay
Capital Outlay ] ]9,]70 ] ]9,000 (]70) ] 33,285 466,430 333,t45
Cash reserve 0 ],] 86,009 1,]86,009 0 t ,040,239 1,040,239
Tota] expenditures 2,t90,775 3,387,749 ],]96,974 ],699,0]5 3,6]5,736 ],9]6,72]
Excess (deficiency) of
revenues over (under)
expenditures 59,226 (] ,047,749) ],106,975 65],742 (1,200,736) ] ,852,4 78
Other financing sources (uses)
Operating transfers out 0 (54,920) 54,920 (346,490) (198,6]6) (147,874)
Excess (deficiency) of revenues
over (under) expenditures
and other uses 59,226 (1,102,669) ],t6],895 305,252 (1,399,352) 1,704,604
Fund balances,
January ] ] ,424,239 1,]02,669 32],570 ] ,399,352 ] ,399,352 0
Prior year cancelled
encumbrances 549 0 549 0 0 0
Residual equity transfers in 0 0 0 133,5]0 0 ]33,5]0
Residual equity transfers out (18,535) 0 (18,535) (413,875) 0 (413,875)
Fund balances,
December 3] $ ] ,465,479 $ 0 $ ] ,465,4 79 $ ],424,239 $ 0 $ ] ,424,239
94
City of Salina, Kansas
Schedule 15
Pa2:e 3
GOLF COURSE DIVISION ENTERPRISE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31,2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
Revenues
Taxes
General Sales Tax $ 24,590 $ 26,000 $ (1,410) $ 26,776 $ 25,000 $ 1,776
Fees and Charges
Recreational Fees 720,802 824,200 (103,398) 591,733 596,900 (5,167)
Merchandise Sales 0 184,844 194,000 (9,156)
Rents and Royalties 0 3,450 3,100 350
Total fees and charges 720,802 824,200 (103,398) 780,027 794,000 (13,973)
Other Revenues
Interest 7,108 8,000 (892) 6,212 8,000 (1,788)
Reimbursments 0 200 (200) 0 200 (200)
Miscellaneous 2,001 12,000 (9,999) 12,227 11,700 527
Total other revenues 9,109 20,200 (11,091) 18,439 19,900 (1,461)
Total revenues 754,501 870,400 (115,899) 825,242 838,900 (13,658)
Expenditures
Culture and Recreation
Golf course 709,592 725,037 15,445 726,557 723,345 (3,212)
Debt service
Principal 21,722 21,553 (169) 21,722 21,703 (19)
Interest 6,865 6,801 (64) 7,905 7,897 (8)
Capital Outlay
Capital Outlay 76,212 87,000 10,788 72,526 89,640 17,114
Cash reserve 0 100,000 100,000 0 102,99] 102,991
Total expenditures 814,391 940,391 126,000 828,710 945,576 116,866
Excess (deficiency) of revenues
over (under) expenditures (59,890) (69,991) 10,101 (3,468) (106,676) 103,208
Fund balances,
January 1 103,207 102,991 216 106,675 106,676 (I)
Fund balances,
December 31 $ 43,317 $ 33,000 $ 10,317 $ 103,207 $ (I $ 103,207
95
City of Salina, Kansas
Schedule 15
Pa!!e 4
WATER AND SEWER ENTERPRISE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
F or the fiscal years ended December 31, 2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
Revenues
Fees and Charges
Charges for services $ 11,326,671 $ 11,030,000 $ 296,671 $ 10,303,599 $ 10,709,200 $ (405,601)
Other Revenue
Interest 386,059 275,000 111,059 327,139 275,000 52,139
Reimbursements 43 0 43 32,066 0 32,066
Miscellaneous 16,997 218,000 (201,003) 159,843 218,000 (58,157)
Internal Charges 0 0 0 0
Total other revenue 403,099 493,000 (89,901) 519,048 493,000 26,048
Total revenues 11,729,770 11,523,000 206,770 10,822,647 11,202,200 (379,553)
Expenditures
Water and Wastewater
Water 5,529,173 5,198,804 (330,369) 5,181,284 5,596,483 415,199
Sewer 2,181,722 2,127,454 (54,268) 2,073,967 2,065,308 (8,659)
Total water and sewer 7,710,895 7,326,258 (384,637) 7,255,251 7,661,791 406,540
Debt service
Interest and other 0 1,000 1,000 1,593 1,000 (593)
Capital Outlay
Capital Outlay 1,443,320 1,705,300 261,980 1,165,420 2,720,200 1,554,780
Cash reserves 0 3,915,292 3,915,292 0 4,194,206 4,194,206
Total expendiIures 9,154,215 12,947,850 3,793,635 8,422,264 14,577,197 6,154,933
Excess (deficiency) of
revenues over (under)
expenditures 2,575,555 (1,424,850) 4,000,405 2,400,383 (3,374,997) 5,775,380
Other financing sources (uses)
Operating transfers out (2,677,389) (2,709,054) 31,665 (3,222,952) (2,581,358) (641,594)
Sale of assets 0 0 0 3,338 0 3,338
Total other financing
sources (uses) (2,677,389) (2,709,054) 31,665 (3,219,614) (2,581,358) (638,256)
Excess (deficiency) of
revenues over (under)
expenditures and other uses (101,834) (4,133,904) 4,032,070 (819,231) (5,956,355) 5,137,124
Fund balances,
January 1 5,300,880 5,300,880 5,956,356 5,956,355
Prior year cancelled
encumbrances 31,148 0 31,148 121,770 0 121,770
Residual equity transfer in 0 0 0 41,985 0 41,985
Fund balances,
December 31 $ 5,230,194 $ (4,133,904) $ 9,364,098 $ 5,300,880 $ 0 $ 5,300,880
96
This page left blank intentionally.
City of Salina, Kansas
INTERNAL SERVICE FUNDS
Internal service funds are used to account for the financing of goods or services provided by one agency to
other departments or agencies of the government and to other governmental units on a cost reimbursement
basis.
Risk management fund - To account for the accumulation and allocation of costs associated with risk
management activities and the purchase of various forms of insurance.
Workers' compensation reserve fund - To account for the costs of providing a partially self-insured
workers' compensation plan and for accumulating the necessary reserve amounts.
Health insurance fund - To account for the costs of providing a partially self-insured health insurance and
for accumulating the necessary reserve amounts.
Central garage fund - To account for the accumulation and allocation of costs associated with the City's
centralized vehicle repair shop.
Information services fund - To account for the accumulation and allocation of costs associated with
electronic data processing.
97
City of Salina, Kansas
INTERNAL SERVICE FUNDS
COMBnITNGBALANCESHEET
December 31, 2000
(With comparative totals for December 31, 1999)
ASSETS
Worker's
Risk Compensation
Management Reserve
$ 206,372 $ 1,151,762
0 0
0 0
0 0
0 0
0 0
$ 206,372 $ 1,151,762
Cash and investments
Inventory
Fixed assets
Equipment
Vehicles
Buildings
Accumulated depreciation
LIABILITIES AND EQUITY
Liabilities
Accounts payable
Accrued compensated absences
Accrued claims payable
Capital leases payable - current
Capital leases payable
915 $ 0
0 0
0 274,750
0 0
0 0
915 274,750
0 0
205,457 877,012
206,372 $ 1,151,762
$
Total liabilities
Equity
Contributed capital
Retained earnings
Unreserved
Total liabilities and equity
$
98
Schedule 16
Total
Health Central Information
Insurance Garage Services 2000 1999
$ 930,794 $ 131,303 $ 225,145 $ 2,645,376 $ 2,444,939
0 47,463 0 47,463 39,939
0 148,144 1,625,612 1,773,756 1,702,677
0 13,911 0 13,911 13,911
0 22,072 0 22,072 22,072
0 (140,477) (989,749) (1,130,226) (1,021,626)
-
$ 930,794 $ 222,416 $ 861,008 $ 3,372,352 $ 3,201,912
=
$ 26,313 $ 49,052 $ 930 $ 77,210 $ 103,500
0 17,509 25,406 42,915 49,997
365,542 0 0 640,292 597,676
0 0 98,848 98,848 98,848
0 0 93,891 93,891 192,739
-
391,855 66,561 219,075 953,156 1,042,760
0 16,611 626,858 643,469 621,543
538,939 139,244 15,075 1,775,727 1,537,609 -
$ 930,794 $ 222,416 $ 861,008 $ 3,372,352 $ 3,201,912
=
99
City of Salina, Kansas
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENllliS, EXPENSES
AND CHANGES IN RETAINED EARNINGS
For the fiscal year ended December 31, 2000
(With comparative totals for the fiscal year ended December 31, 1999)
Worker's
Risk Compensation
Management Reserve
Operating revenues
Charges for services $ 184,466 $ 0
Reimbursements 52,518 0
Miscellaneous 0 0
Total operating revenues 236,984 0
Operating expenses
General government 245,147 149,014
Depreciation 0 0
Total operating expenses 245,147 149,014
Operating income (loss) (8,163) (149,014)
Nonoperating revenues (expenses)
Use of money and property 12,766 72,331
Interest on lease obligations 0 0
Gain (loss) on disposition of fixed assets 0 0
Total nonoperating revenues (expenses) 12,766 72,331
Net income (loss) 4,603 (76,683)
Retained earnings (deficit), January 1 200,854 953,695
Retained earnings, December 31 $ 205,457 $ 877,012
100
Schedule 17
Total
Health Central Information
Insurance Garage Services 2000 1999
$ 3,372,800 $ 826,474 $ 928,037 $ 5,311,777 $ 4,779,188
23,246 9,725 12,601 98,090 56,836
0 0 149 149 940
3,396,046 836,199 940,787 5,410,016 4,836,964
3,267,329 743,682 792,397 5,197,569 4,980,345
0 8,176 100,784 108,960 165,110
3,267,329 751,858 893,181 5,306,529 5,145,455
128,717 84,341 47,606 103,487 (308,491)
46,065 2,241 8,332 141,735 126,616
0 0 (4,882) (4,882) 0
0 0 (2,222) (2,222) 0
46,065 2,241 1,228 134,631 126,616
174,782 86,582 48,834 238,118 (181,875)
364,157 52,662 (33,759) 1,537,609 1,719,484
$ 538,939 $ 139,244 $ 15,075 $ 1,775,727 $ 1,537,609
101
City of Salina, Kansas
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the fiscal year ended December 31,2000
(With comparative totals for the fiscal year ended December 31, 1999)
Net cash provided by (used in)
operating activities
Worker's
Risk Compensation
Management Reserve
$ 236,984 $ 0
(244,602) (183,400)
0 0
(7,618) (183,400)
Cash flows from operating activities
Cash received from customers
Cash received from quasi-external transactions
Cash paid to suppliers
Cash paid to employees
Cash paid for quasi-external transactions
Other operating receipts
Cash flows from capital and related
financing activities
Purchase of fixed assets
Contributed capital
Interest on lease obligations
0 0
0 0
0 0
0 0
12,766 72,331
Net cash (used) by capital and related financing activities
Cash flows from investing activities
Interest received
Net increase (decrease) in cash and
cash equivalents
5,148
(111 ,069)
Cash and cash equivalents, December 31
$
201,224
206,372
$
1,262,831
1,151,762
Cash and cash equivalents, January I
102
Schedule 18
Total
Health Central Information
Insurance Garage Services 2000 1999
$ 3,396,046 $ 836,197 $ 940,640 $ 5,409,867 $ 4,352,06]
0 483,963
(3,187,123) (550,888) (408,946) (4,574,959) (4,215,047)
(217,978) (370,912) (588,890) (584,233)
0 (32,000) (32,000) (31,133)
0 0 149 149 940
208,923 67,331 128,931 214,167 6,55]
0 (6,780) (165,729) (172,509) (154,381)
0 0 21,926 21,926 0
0 0 (4,882) (4,882) 0
0 (6,780) (148,685) (155,465) (154,381)
46,065 2,241 8,332 141,735 126,616
254,988
675,806
62,792
68,511
(11,422)
200,437
2,444,939
(21,214)
$
131,303
$
236,567
225,145
2,466,153
930,794
$
$
2,645,376
$
2,444,939
103
City of Salina, Kansas
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the fiscal year ended December 31, 2000
(With comparative totals for the fiscal year ended December 31, 1999)
Risk
Management
Worker's
Compensation
Reserve
Reconciliation of operating income (loss)
to net cash provided by (used in)
operating activities
Operating income (loss)
$
(8,163) $
(149,014)
Adjustments to reconcile operating income
(loss) to net cash provided by (used in)
operating activities
Depreciation expense
(Increase) decrease in deposits receivable
(Increase) decrease in inventory
Increase (decrease) in accounts payable
Increase (decrease) in accrued compensated absences
Increase (decrease) in claims payable
Net cash provided by (used in)
operating activities
0 0
0 0
0 0
545 0
0 0
0 (34,386)
$ (7,618) $ (183,400)
104
Schedule 18
Pa2e 2
Health
Insurance
Central
Garage
Information
Services
Total
2000
1999
$
128,717
$
84,341
$
47,606
$
103,487
$
(308,491)
0 8,176 100,784 108,960 165,110
0 0 0 0 0
0 (7,524) 0 (7,524) 6,575
3,204 (9,027) (21,012) (26,290) 41,735
0 (8,633) 1,551 (7,082) 7,359
77,002 0 0 42,616 94,263
$ 208,923 $ 67,333 $ 128,929 $ 214,167 $ 6,551
105
City of Salina, Kansas
Schedule 19
RISK MANAGEMENT RESERVE INTERNAL SERVICE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31,2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
Revenues
Other Revenues
Interest $ 12,766 $ 10,000 $ 2,766 $ 11,593 $ 10,000 $ 1,593
Reimbursements 52,518 30,000 22,518 35,339 30,000 5,339
Internal charges 184,466 200,532 (16,066) 184,218 187,500 (3,282)
Total revenues 249,750 240,532 9,218 231,150 227,500 3,650
Expenditures
Other
Risk Management 219,267 291,100 71,833 245,151 291,100 45,949
Capital outlay
Capital outlay 25,880 1,500 (24,380) 2,312 1,500 (812)
Cash reserve 0 100,000 100,000 0 152,068 152,068
Total expenditures 245,147 392,600 147,453 247,463 444,668 197,205
Excess (deficiency) of
revenues over (under)
expenditures 4,603 (152,068) 156,671 (16,313) (217.168) 200,855
Fund balances,
January 1 200,854 152,068 48,786 217,167 217,168 (I)
Fund balances,
December 31 $ 205,457 $ 0 $ 205,457 $ 200,854 $ 0 $ 200,854
106
City of Salina, Kansas
Schedule 19
Pa2e 2
WORKMEN'S COMPENSATION RESERVE INTERNAL SERVICE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31,2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual ~~ (Unfavorable)
Revenues
Other revenues
Interest $ 72,331 $ 50,000 $ 22,331 $ 67,538 $ 50,000 $ 17,538
Reimbursments 0 0 0 553 0 553
Internal charges 0 270,000 (270,000) 0 0 0
--
Total revenues 72,331 320,000 (247,669) 68,091 50,000 18,091
--
Expenditures
Other
Worker's compensation 180,565 261,000 80,435 228,953 274,000 45,047
Capital outlay
Capital outlay 2,835 0 (2,835) 0 0 0
Cash reserve 0 912,748 912,748 0 1,070,707 1,070,707
--
Total expenditures 183,400 1,173,748 990,348 228,953 ~4,707 1,115,754
Excess (deficiency) of
revenues over (under)
expenditures (111,069) (853,748) 742,679 (160,862) (1,294,707) 1,133,845
Fund balances,
January 1 1,133,845 853,748 280,097 1,294,707 1,294,707 0
--
Fund balances,
December 31 $ 1,022,776 $ 0 $ 1,022,776 $ 1,133,845 $ 0 $ 1,133,845
--
--
107
City of Salina, Kansas
Schedule 19
Pal!e 3
CENTRAL GARAGE DIVISION INTERNAL SERVICE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31, 2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual ~~ (Unfavorable)
Revenues
Other Revenues
Interest $ 2,241 $ 0 $ 2,241 $ 1,051 $ 0 $ 1,051
Reimbursments 9,725 2,998 6,727 8,473 2,998 5,475
Internal charges 826,473 820,000 6,473 836,537 725,000 111,537
--
Totat revenues 838,439 822,998 15,441 846,061 727,998 118,063
--
Expenditures
Other
Central garage 882,425 876,039 (6,386) 827,774 814,548 (13,226)
Capital outlay
Capital outlay 8,295 13,000 4,705 8,755 13,450 4,695
Cash reserve a 33,959 33,959 0 0 0
--
Total expenditures 890,720 922,998 32,278 836,529 827,998 (8,531)
--
Excess (deficiency) of
revenues over (under)
expenditures (52,281) (100,000) 47,719 9,532 (100,000) 109,532
Other fmancing sources (uses)
Operating transfer in 125,000 100,000 25,000 a 100,000 (lOO,OOO)
--
Excess of revenues
and other sources
over expenditures 72,719 0 72,719 9,532 0 9,532
Fund balances,
January 1 9,532 0 9,532 0 a 0
--
Fund balances,
December 31 $ 82,251 $ a $ 82,251 $ 9,532 $ a $ 9,532
--
--
108
City of Salina, Kansas
Schcdulc 19
Pal!c 4
INFORMATION SERVICES INTERNAL SERVICE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31, 2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Bud~:et (Unfavorable)
Revenues
Fees and Charges
Charges for services $ 259,625 $ 174,519 $ 85,106 $ 199,745 $ 194,736 $ 5,009
Other Revenues
Interest 8,332 12,000 (3,668) 14,738 12,000 2,738
Reimbursments 12,601 0 12,601 0 0 0
Internat charges 668,412 634,354 34,058 634,354 634,354 0
Total other revenues 689,345 646,354 42,991 649,092 646,354 2,738
Total revenues 948,970 820,873 128,097 848,837 841,090 7,747
Expenditures
Other
Information services 6Il,936 646,635 34,699 660,032 60 I ,243 (58,789)
Capital outlay
Capital outlay 283,136 55,000 (228,136) 38,775 55,000 16,225
Cash reserve 0 337.102 337,102 214,319 420,614 206,295
Total expenditures 895,072 1,038,737 143,665 913,126 1,076,857 163,731
--
Excess (deficiency) of
revenues over (under)
expenditures 53,898 (217,864) 271,762 (64,289) (235,767) 171,478
Other fmancing sources
Sale of assets 149 2,250 (2,101) 940 - 2,250 0,310)
Excess (deficiency) of
revenues and other sources
over (under) expenditures 54,047 (215,614) 269,661 (63,349) (233,517) 170,168
Fund balances,
January 1 170,168 215,614 (45,446) 233,517 233,517 0
--
Fund balances,
December 31 $ 224,215 $ 0 $ 224,215 $ 170,168 $ 0 $ 170,168
--
--
109
City of Salina, Kansas
Schedule 19
Pa2c 5
REALm INSURANCE INTERNAL SERVICE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31,2000 and 1999
2000 1999
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual ~~ (Unfavorable)
Revenues
Other Revenues
Interest $ 46,065 $ 40,000 $ 6,065 $ 31,698 $ 40,000 $ (8,302)
Reimbursements 23,246 0 23,246 12,470 0 12,470
Miscellaneous 3,372,800 3,025,000 347,800 3,024,334 2,996,733 27,601
--
Total revenues 3.442,111 3,065,000 377,111 3,068,502 3,036,733 31,769
--
Expenditures
Other
Health Insurance 3,190,325 3,141,000 (49,325) 2,945,816 2,990,500 44,684
Cash reserve 0 500,243 500,243 0 576.243 576,243
--
Totat expenditures 3,190,325 3,641,243 450,918 2,945,816 3,566,743 620,927
--
Excess (deficiency) of revenues
over (under) expenditures 251,786 (576,243) 828,029 122,686 (530,010) 652,696
Fund balances,
January 1 652,695 576,243 76,452 530,009 530,010 (1)
--
Fund balances,
December 31 $ 904,481 $ 0 $ 904,481 $ 652,695 $ 0 $ 652,695
--
--
110
City of Salina, Kansas
TRUST AND AGENCY FUNDS
Trust funds are used to account for assets held by the government in a trustee capacity. Agency funds are
used to account for assets held by the government as an agent for individuals, private organizations, other
governments and/or other funds.
War memorial maintenance expendable trust fund - To account for monies to be used for maintenance
ofthe local war memorial.
Citizenship nonexpendable trust fund - To account for donated funds, the interest on which is to be used
to provide "Good Citizen" awards to deserving Salina citizens.
Cemetery endowment nonexpendable trust fund - To account for amounts expended for perpetual care
ofthe City cemetery. Interest earnings are used for cemetery maintenance.
Mausoleum endowment nonexpendable trust fund - To account for amounts charged for perpetual care
of the City mausoleum. Interest earnings are used for mausoleum maintenance.
Tricentennial Commission nonexpendable trust fund - To account for donations to be used to celebrate
the nation's Tricentennial in the year 2076.
Special assessment escrow agency fund - To account for property owners' prepayment on outstanding
special assessments.
Traffic signal escrow agency fund - To account for assessments on certain businesses to be used for
signalization of intersections benefiting those businesses.
Fire insurance proceeds agency fund - To account for insurance proceeds received for severely damaged
buildings. The insurance proceeds, plus interest, are returned to the property owners when the buildings are
repaired or demolished.
PEGS access agency fund - To account for revenues collected on behalf of the community access
television system for public, educational and governmental programming.
Payroll clearing agency fund - To account for interfund payroll receivables and payables for all City
funds.
Court bond and restitution agency fund - To account for bonds and restitution remitted to the court and
awaiting court orders for distribution.
Police investigation account agency fund - To account for monies held by the police department for use in
investigations.
Fire earn fund - To account for donations received and used for fire equipment.
I I I
City of Salina, Kansas
EXPENDABLE TRUST, NON-EXPENDABLE TRUST AND AGENCY FUNDS
COMB~GBALANCESHEET
December 31, 2000
(With comparative totals for December 31, 1999)
Cash and investments
Cash and investments -
non-expendable trusts
$
Expendable
Trust Non-Expendable Trust
War Memorial
Maintenance Citizenship Cemetery Mausoleum Tricentennial
Fund Trust Endowment Endowment Commission
42,276 $ 0 $ 0 $ 0 .$ 0 $
0 18,041 232,135 25,737 4,060
42,276 $ 18,041 $ 232,135 $ 25,737 $ 4,060 $
ASSETS
Total assets
$
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable
$
0 $
0 $
0 $
0 $
0 $
Fund balances
Unreserved
Undesignated
42,276
18,041
232,135
25,737
4,060
Total liabilities and
fund balances
$
42,276 $
18,041 $
232,135 $
25,737 $
4,060 $
112
Schedule 20
Agency
Special Traffic Fire Court
Assessment Signal Insurance PEGS Payroll Bond and
Escrow Escrow Proceeds Access Clearing Restitution
130,784 $ 0 $ 11,659 $ 1,133 $ 48,685 $ 25,815
0 0 0 0 0
130,784 $ 0 $ 11,659 $ 1,133 $ 48,685 $ 25,815
130,784
$
0
$
11,659
$
1,133
$
48,685
$
25,815
0
0
0
0
0
0
130,784
$
0
$
11,659
$
1,133
$
48,685
$
25,815
113
Cont.
City of Salina, Kansas
Schedule 20
Pa2e 2
EXPENDABLE TRUST, NON-EXPENDABLE TRUST AND AGENCY FUNDS
COMBINING BALANCE SHEET
December 31, 2000
(With comparative totals for December 31, 1999)
Agency Total
Police Fire
Investigation Cam
ASSETS Account Fund 2000 1999
Cash and investments $ 1,838 $ 33 $ 262,223 $ 239,151
Cash and investments -
non-expendable trusts 0 0 279,973 253,332
Total assets $ 1,838 $ 33 $ 542,196 $ 492,483
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable $ 1,838 $ 33 $ 219,947 $ 199,242
Fund balances
Unreserved
Undesignated 0 0 322,249 293,241
Total liabilities and
fund balances $ 1,838 $ 33 $ 542,196 $ 492,483
114
City of Salina, Kansas
Schedule 21
WAR MEMORIAL MAINTENANCE EXPENDABLE TRUST FUND
COMPARATIVE STA1EMENTS OF REVENUES, EXPENDITIJRES AND
CHANGES IN FUND BALANCES
For the fiscal years ended December 31, 2000 and 1999
Expenditures
Culture and recreation
2000 1999
2,476 $ 1,959
109 2,401
2,367 (442)
39,909 40,351
42,276 $ 39,909
Revenues
Interest
$
Excess of revenues over expenditures
Fund balances, January 1
Fund balances, December 31
$
115
Citizenship Cemetery
Trust Endowment
Operating revenues
Charges for services $ 0 $ 10,584
Operating expenses
Other 0 35
Operating income 0 10,549
Nonoperating revenues
Use of money and property 1,056 13,293
Net income 1,056 23,842
Fund balances, January 1 16,985 208,293
Fund balances, December 31 $ 18,041 $ 232,135
City of Salina, Kansas
NON-EXPENDABLE TRUST FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN FUND BALANCES
For the fiscal year ended December 31, 2000
(With comparative totals for the fiscal year ended December 31, 1999)
116
Schedule 22
Total
Mausoleum Tricentennial
Endowment Commission 2000 1999
$ 0 $ 0 $ 10,584 $ 6,973
0 0 35 35
0 0 10,549 6,941
1,506 237 16,092 11,963
1,506 237 26,641 18,904
24,231 3,823 253,332 234,428
$ 25,737 $ 4,060 $ 279,973 $ 253,332
117
City of Salina, Kansas
NONEXPENDABLE TRUST FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the fiscal year ended December 31, 2000
(With comparative totals for the fiscal year ended December 31, 1999)
Citizenship Cemetery
Trust Endowment
Cash flows from operating activities
Cash received from customers $ 0 $ 10,584
Cash paid to suppliers 0 (35)
Net cash provided by
operating activities 0 10,549
Cash flows from investing activities
Interest received 1,056 13,293
Net increase in cash and
cash equivalents 1,056 23,842
Cash and cash equivalents, January 1 16,985 208,293
Cash and cash equivalents, December 31 $ 18,041 $ 232,135
Reconciliation of operating income to net cash
provided by operating activities
Operating income, $ 0 $ 10,549
118
Schedule 23
Total
Mausoleum Tricentennial
Endowment Commission 2000 1999
$ 0 $ 0 $ 10,584 $ 6,976
0 0 (35) (35)
0 0 10,549 6,941
1,506 237 16,092 12,080
1,506 237 26,641 19,021
24,231 3,823 253,332 215,567
$ 25,737 $ 4,060 $ 279,973 $ 234,588
0
$
0
$
10,549
$
6,781
$
119
City of Salina, Kansas
Schedule 24
AGENCY FUNDS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
For the fiscal year ended December 31, 2000
Special Assessment Escrow
Additions
Deductions
Balance
December 31,
2000
Balance
January 1,
2000
ASSETS
Cash and investments
$
132,531
$
57,496
$
59,243
:$
130,784
LIAB ILITIES
Accounts payable
$
132,531
$
57,496
$
59,243
:$
130,784
Traffic Signal Escrow
ASSETS
Cash and investments $ 6,156 $ 131 $ 6,287 :$ 0
LIABILITIES
Accounts payable $ 6,156 $ 131 $ 6,287 .$ 0
Fire Insurance Proceeds
ASSETS
Cash and investments $ 5,677 $ 23,508 $ 17,526 $ 11,659
LIABILITIES
Accounts payable $ 5,677 $ 23,508 $ 17,526 $ 11,659
120
City of Salina, Kansas
Schedule 24
Pa2e 2
AGENCY FUNDS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITŒS
For the fiscal year ended December 31, 2000
Additions
Deductions
Balance
December 31,
2000
Balance
January 1,
2000
PEGS Access
ASSETS
Cash and investments
$
357
$
192,634
$
191,858
$
1,133
LIABILITIES
Accounts payable
$
357
$
192,634
$
191,858
$
1,133
Payroll Clearing
ASSETS
Cash and investments $ 25,738 $ 22,947 $ 0 $ 48,685
LIABILITIES
Accounts payable $ 25,738 $ 22,947 $ 0 $ 48,685
Court Bond and Restitution
ASSETS
Cash and investments $ 22,561 $ 107,782 $ 104,528 $ 25,815
LIABILITIES
Accounts payable $ 22,561 $ 107,782 $ 104,528 $ 25,815
121
City of Salina, Kansas
Schedule 24
Pae;e 3
AGENCY FUNDS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
For the fiscal year ended December 31, 2000
Balance
January 1,
2000
Additions
Deductions
Balance
December 31,
2000
Police Investigation Account
ASSETS
1,798
$
40
$
0
$
1,838
Cash and investments
$
LIABILITIES
1,798
$
40
$
0
$
1,838
Accounts payable
$
Fire Cam Fund
ASSETS
Cash and investments $ 4,383 $ 3,770 $ 8,120 $ 33
LIAR ILITIES
Accounts payable $ 4,383 $ 3,770 $ 8,120 $ 33
Total - Agency Funds
ASSETS
Cash and investments $ 199,201 $ 408,308 $ 387,562 $ 219,947
LIAB ILITIES
Accounts payable $ 199,201 $ 408,308 $ 387,562 $ 219,947
122
City of Salina, Kansas
GENERAL FIXED ASSETS
123
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City of Salina, Kansas
Schedule 25
COMPARATIVE SCHEDULE OF GENERAL FIXED ASSETS
BY SOURCE
December 31,2000 and 1999
Total general fixed assets
2000 1999
$ 2,589,193 $ 2,589,193
12,453,378 11,329,266
6,443,810 3,056,336
11,579,375 10,479,659
$ 33,065,756 $ 27,454,454
=
General fixed assets
Land
Buildings
Improvements other than
buildings
Machinery and equipment
Investment in general
fixed assets by source
General fund
Special revenue funds
Capital projects funds
Donations
$ 18,463,499 $ 17,066,225
1,231,512 1,231,512
13,3] ],095 9,137,467
59,650 19,250
Total investment in
general fixed assets
$ 33,065,756 $ 27,454,454
124
City of Salina, Kansas
SCHEDULE OF GENERAL FIXED ASSETS -
BY FUNCTION AND ACTIVITY
December 31,2000
Function and Activity Land Buildings
General government
Manager $ 0 $ 0
Finance 0 0
Personnel 0 0
General services 19,302 101,612
Human relations 0 0
Bicentennial Center 0 5,298,330
Other 1,885,649 1,601,716
Total general government 1,904,951 7,001,658
Public safety
Police 600 445,363
Municipal court 0 0
Fire 63,302 1,732,926
Inspection 0 0
Total public safety 63,902 2,178,289
Highways and streets
Engineering 0 0
Maintenance 10,470 155,211
Planning 0 0
Total highways and streets 10,470 155,211
Culture and recreation 609,870 3,118,220
Total general fixed assets $ 2,589,193 $ 12,453,378
125
Schedule 26
Improvements
Other Than Machinery Total Total
Buildings and Equipment 2000 1999
$ 0 $ 122,741 $ 122,741 $ 113,328
0 215,302 215,302 214,434
0 37,994 37,994 35,937
260,616 396,702 778,232 768,930
0 21,805 21,805 19,964
85,348 1,926,450 7,310,128 7,219,570
4,597,000 366,794 8,451,159 4,005,514
4,942,964 3,087,788 16,937,361 12,377,677
53,820 1,545,154 2,044,937 1,930,721
0 74,720 74,720 63,258
0 3,027,203 4,823,431 4,534,921
0 101,539 101,539 77,816
53,820 4,748,616 7,044,627 6,606,716
0 213,638 213,638 169,217
721,687 1,646,802 2,534,170 2,437,245
0 128,931 128,931 119,675
721,687 1,989,371 2,876,739 2,726,137
725,339 1,753,600 6,207,029 5,743,924
$ 6,443,810 $ 11,579,375 $ 33,065,756 $ 27,454,454
126
City of Salina, Kansas
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS -
BY FUNCTION AND ACTIVITY
For the fiscal year ended December 31,2000
Function and Activity
General Fixed
Assets
January 1,
2000 Additions
$ 113,328 $ 9,413
214,434 23,305
35,937 2,057
768,930 9,302
19,964 1,841
7,219,570 90,558
4,005,514 4,481,010
12,377,677 4,617,486
General government
Manager
Finance
Personnel
General services
Human relations
Bi-Centennial center
Other
Total general government
Public safety
Police
Municipal court
Fire
Inspection
Total public safety
1,930,721
63,258
4,534,921
77,816
6,606,716
237,429
11,462
288,510
23,723
561,124
Highways and streets
Engineering
Maintenance
Planning
Total general fixed assets
169,217 65,182
2,437,245 143,101
119,675 9,256
2,726,137 217,539
5,743,924 463,105
$ 27,454,454 $ 5,859,254
Total highways and streets
Culture and recreation
127
Schedule 27
General Fixed
Assets
Interfund December 31,
Deletions Transfers 2000
$ 0 $ 0 $ 122,741
22,437 1,942 217,244
0 0 37,994
0 0 778,232
0 0 21,805
0 0 7,310,128
0 (35,965) 8,450,559
22,437 (34,023) 16,938,703
123,213 0 2,044,937
0 5,508 80,228
0 (7,929) 4,815,502
0 0 101,539
123,213 (2,421) 7,042,206
20,761 600 214,238
46,176 140 2,534,310
0 0 128,931
66,937 740 2,877,479
0 339 6,207,368
$ 212,587 $ (35,365) $ 33,065,756
128
This page left blallk illtelltiollally.
STATISTICAL SECTION
City of Salina Table 1
General Government Expenditures by Functions (1)
Last Ten Fiscal Years
Fiscal General Culture and Community Public Health
Year Government Public Safety Public Works Recreation Development and Sanitation Debt Service Capital Outlay Other Total
1991 $ 1,487,342 $ 4,930,155 $ 1,227,758 $ 3,470,359 $ 369,179 $ 146,615 $ 2,299,444 $ 1,415,043 $ 6,362,182 $ 21,708,077
1992 1 ,463,391 5,381,008 1,422,210 3,320,552 339,084 138,733 2,768,149 1,530,150 6,337,016 22,700,293
1993 1,426,997 5,834,653 1,386,714 3,915,576 175,254 173,122 2,902,019 1,558,158 4,547,476 21,919,969
1994 1,069,325 6,735,353 1,332,977 3,821,310 441,307 525,026 2,772,819 2,796,288 4,533,986 24,028,391
1995 (2) 1,167,329 7,321,192 1,464,980 4,278,450 194,552 553,614 4,387,971 3,756,136 4,690,997 27,815,221
1995 (3) 5,095,357 7,106,760 2,323,002 4,278,450 286,458 467,772 4,387,971 3,756,136 113,315 27,815,221
1996 5,400,526 7,492,967 2,631,025 4,111,277 473,245 474,604 3,302,600 4,261,039 29,561 28,176,844
1997 5,721,204 8,153,762 2,557,584 4,152,228 246,047 491,299 4,042,308 4,525,977 176,364 30,066,773
1998 7,319,381 7,825,422 2,211,719 4,623,063 260,548 512,818 2,858,079 3,181,300 374,840 29,167,170
1998(4) 2,558,564 9,992,478 3,528,366 4,151,582 2,158,385 632,766 2,858,079 3,286,950 - 29,167,170
1999 (5) 2,178,432 10,447,619 3,467,893 4,413,084 4,100,217 675,834 2,491,953 3,644,789 - 31,419,821
2000 2,470,681 11,142,154 3,805,681 4,695,258 4,152,715 742,891 2,953,569 4,870,144 - 34,833,093
(1) Includes general, special revenue, and debt service funds.
(2) Some Expenditures reclassified in 1995. This line presents the 1996
expenditures based on the 1994 and prior classification. In 1991 through
1995, Employee Benefits were classified as "Other".
(4) Reflects the functional classification as presented in the 1995 and
subsequent year schedules. From 1995 through 1998, Employee Benefits
were classed as "General Government".
(5) 1998 restated to 1999 Classification
2000 Expenditures
Capital Outlay
14%
Debt Service
8%
General
Government
7%
r.nmmllnit\l
--"""-"'-J
Development
12%
Public Safety
33%
(6) In 1999, Culture, Recreation and Bi-centennial Center were combined
into "Culture and Recreation. Prior years were summed into the new single
classification. Employee benefits were moved from the "General
Government" classification into the classification consistant with the
salaries classification associated with the benefits. Finally, expenditures
previously classified as "Other" were placed in more appropriate and
descriptive classes.
Public Health
and Sanitation
2%
Culture and
Recreation
13%
-
129
City of Salina
General Government Revenues by Source (1)
Last Ten Fiscal Years
Table 2
Fiscal Fees and Special
Year Taxes Interqovernmental Charqes Assesments Other Revenues Total
1991 $ 13,019,231 $ 2,623,225 $ 2,682,505 $ 726,245 $ 2,077,632 $ 21,128,838
1992 13,897,325 2,756,614 2,416,921 881,231 1,637,194 21,589,285
1993 15,479,559 2,769,828 3,174,444 940,487 1,847,012 24,211,330
1994 16,153,904 3,305,815 3,089,651 868,202 2,402,460 25,820,032
1995 17,138,776 3,170,244 3,585,877 1,012,596 2,708,038 27,615,531
1996 17,557,494 3,342,888 3,160,771 1,191,772 2,859,223 28,112,148
1997 18,416,347 3,197,436 3,197,039 1,127,400 2,153,460 28,091,682
1998 19,364,939 3,208,793 5,057,608 1,050,242 1,951,707 30,633,289
1998 (2) 19,364,939 4,050,492 2,137,769 974,648 3,899,387 30,427,235
1999 21,314,633 4,383,281 2,068,329 1,086,557 4,257,563 33,110,363
2000 22,459,765 4,114,704 2,104,897 1,296,997 4,508,418 34,484,781
(1) Includes General, Special Revenue, and Debt Service Funds.
Capital Projects and Fiduciary funds are excluded.
(2) Restated to 1999 Classification. Difference in total is due to restatement of interfund transfers
l
I-
i
I
2000 Revenue By Source
Other Revenues
13%
Special
Assesments
4%
Fees and Charges
6%
Intergovernmental
12%
130
City of Salina
General Government Tax Revenues by Source (1) Tabl,e 3
LastTen Fiscal Years
Fiscal Transient
Year Property Taxes Sales Tax Franchise Tax GuestTax Total
1991 $ 5,296,226 $ 5,916,537 $ 1,509,053 $ 297,415 $ 13,019,231
1992 5,607,496 6,287,513 1,537,171 465,145 13,897,325
1993 5,818,511 7,480,113 1,680,385 500,550 15,479,559
1994 6,065,013 7,769,917 1,756,528 562,446 16,153,904
1995 6,502,855 8,302,428 1,739,323 594,170 17,138,776
1996 6,690,485 8,446,809 1,836,694 583,506 17,557,494
1997 6,945,943 8,948,067 1,929,622 592,715 18,416,347
1998 6,995,943 9,687,988 1,950,520 730,488 19,364,939
1999 7,656,282 10,991,973 1,920,067 746,311 21,314,633
2000 7,576,973 12,032,797 2,141,736 708,259 22,459,765
-~--~_.__.n _._~_. ----.- ...---- - -----.u
Tax Revenues by Source
$-
-- ' ,J J' I
-tF -j:r-L ,T-
T-+--. -
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000 -
$4,000,000
$2,000,000
Property Taxes
Transient Guest Tax
1-
Year
1996 1997 1998 1999
2000
(1) Includes General, special revenue and Debt Service Funds
(2) Property Taxes include Real Estate, Motor Vehicle and Payments in Lieu of Taxes
131
City of Salina
Property Tax Levies and Collections Table 4
Last 10 Fiscal Years
Percent of Delinquent Ratio of Total
Fiscal CurrentTax Current Taxes Tax Total Tax Tax Collections
Year Total Tax Levy Collections Collected Collections Collections to Tax Levy
1991 4,502,345 4,317,229 95.9% 5,744 4,322,973 96.0%
1992 4,783,117 4,491,134 93.9% 83,939 4,575,073 95.7%
1993 4,882,255 4,696,707 96.2% 194,448 4,891,155 100.2%
1994 4,858,543 4,673,374 96.2% 227,331 4,900,705 100.9%
1995 5,230,834 5,192,453 99.3% 97,615 5,290,068 101.1 %
1996 5,534,222 5,411,474 97.8% 107,250 5,518,724 99.7%
1997 5,772,414 5,689,316 98.6% 133,171 5,822,487 100.9%
1998 6,081,748 5,976,840 98.3% 114,028 6,090,868 100.1%
1999 6,416,832 6,269,408 97.7% 140,976 6,410,384 99.9%
2000 6,694,612 6,490,693 97.0% 105,801 6,596,494 98.5%
I m- Percent of Property Taxes Collected l
I 102.0%
I
100.0%
98.0%
96.0%
94.0%
92.0%
90.0%
1991 1992 1993 1994 1995 1996 1997 1998 1999 2000
I . P~rcent of Current Taxes Collected - ~ - Ratio of Total Tax Collections to Tax Levy I
l__- --
132
City of Salina
Assessed and Estimated Actual Value of Property
Last Ten Fiscal Years
Table 5
Assessed Value
Ratio of Assessed
Personal Total, Assessed Estimated Total Market Value to Estimated
Property State Assessed Motor Vehicle Value Value Market Value
14,314,162 11,208,262 34,515,855 194,872,458 1,075,575,019 18.12
16,751,713 11,545,541 35,803,591 199,368,711 1,105,026,368 18.04
22,447,713 12,849,722 37,569,816 202,499,968 1,175,493,628 17.23
22,678,728 14,272,658 41,805,765 223,996,482 1,314,830,748 17.04
24,890,665 12,528,204 42,981,776 246,863,568 1,482,502,705 16.65
25,550,448 12,708,970 43,786,794 258,044,091 1,551,794,365 16.63
26,279,996 13,954,569 43,994,555 280,589,963 1,716,987,425 16.34
27,534,811 12,909,972 44,924,849 298,858,214 1,850,244,169 16.15
28,786,094 14,122,529 45,371,433 314,487,783 1,953,641,509 16.10
32,439,566 14,088,875 43,246,020 331,396,116 2,096,802,659 15.80
Change in Assessed Value
Fiscal Year
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
Real Estate
134,834,179
135,267,866
129,632,717
145,239,331
166,462,923
175,997,879
196,360,843
213,488,582
226,207,727
241,621,655
I
I
350,000,000
330,000,000
310,000,000
290,000,000
270,000,000
250,000,000
230,000,000
210,000,000
190,000,000
170,000,000
150,000,000
1991
1992
1993
1996
1997
1998
1999
2000
1994
1995
(1) On November 3, 1992, voters in the State of Kansas approved a proposition to amend the Kansas Constitution regarding property classification and
assessment rates. This amendment established three new property sub-classifications with decreased assessment ratios.
133
City of Salina
Principal Taxpayers
2000
Taxpayer
Type of Business
Schwan's Sales
Warmack, Salina Partnership
Western Resources
Southwestern Bell
Wal-Mart Stores, Inc.
Salina Regional Health Center
Kansas Gas Service
Dillon's
Great Plains Manufacturing
Bradley Operating
Pizza Manufacturing
Retail Shopping Mall
Electric and Gas
Telephone Utility
Discount Retail Stores
Hospital and Medical Offices
Utility
Supermarket
Manufacturing
Retail Shopping Center
Combined Valuation of the Ten Largest Taxpayers
Percent of Total City Assessed Valuation (1)
(1) Assessed value includes amount attributed to Motor Vehicles
134
Table 6
1998 Assessed % of Total
Valuation Valuation
$ 7,117,528 2.15%
5,765,741 1.74%
5,710,523 11.72%
5,090,872 11.54%
4,103,902 '1.24%
2,421,298 0.73%
2,321,473 0.70%
1,853,176 0.56%
1,614,969 0.49%
1,392,671 0.42%
37,392,153
1'1.28%
Fiscal
(Budget) Year
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
City of Salina
Property Tax Rates
Direct and Overlapping Governments
Last Ten Fiscal Years
City of Salina Saline County USD 305 (2) Other (1) Total
Operating Debt Service Total City Operating Debt Service Total County Operating Debt Service Total USD
Millage Millage Millage Millage Millage Millage Millage Millage Millage Other
26.357
22.764
22.114
22.910
18.555
15.812
20.692
21.587
19.382
19.097
3.671
7.064
7.735
6.551
10.154
11.130
5.013
3.683
5.494
5.268
150
140
130
120
110
100
90
80
1991
30.028
29.828
29.849
29.461
28.709
26.942
25.705
25.270
24.876
22.865
20.122
20.464
21.718
24.562
26.571
20.940
18.141
19.497
23.187
22.337
1.985
20.122
20.464
21.718
24.562
26.571
22.925
18.141
20.488
23.187
23.837
76.378
80.343
40.301
37.353
39.357
39.368
36.892
35.001
38.698
41.198
3.094
3.029
3.581
3.332
3.044
2.944
2.637
1.839
17.623
17.326
0.991
Overlapping Mill Levy Rate for Salina Kansas
.,."",
"",'"
."".
""'..
."""
""'"
."""
","u
1992
."".,.
"""
""'0
","u
(1) The "Other" column includes the State of Kansas, the Salina Airport Authority, and the Salina Public Library.
79.472
83.372
43.882
40.685
42.401
42.312
39.529
36.840
56.321
58.524
."""
Ii""""
,.""",
L.UUU
5.818
6.074
6.557
8.521
8.265
8.340
8.433
9.869
9.444
9.109
135.440
139.738
102.006
103.229
105.946
100.519
91.808
92.467
113.828
114.335
(2) A small portion of Salina is covered by USD 306, USD 307, or USD 400. Total Tax Rates are different in the areas covered by these jurisdictions.
135
Table 7
1,400,000
1,200,000
1,000,000
BOO,OOO
600,000
400,000
200,000
Fiscal Year
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
City of Salina
Special Assesment Billings and Collections
LastTen Fiscal Years
Special
Assessment
Billings
807,452
721,334
694,497
697,015
919,364
1,139,672
985,885
983,383
1,122,307
1,266,760
Special Assessment
Collections
656,104
808,886
873,850
793,190
883,807
1,131,852
1,048,863
974,648
1,086,557
1,285,105
Table 8
Ratio of Total Special
Assessments Collections to Total
Assessments Levied
0.81
1.12
1.26
1.14
0.96
0.99
1.06
0.99
0.97
1.01
Special Assessment Billings and Collections
----.
I
i
1991
1992
1993
1994
1996
1997
199B
1999
:1000
1995
1m Special Assessment Billings III Special Assessment Collections I
1. Includes prepayments and delinquent collections.
136
City of Salina
Computation of Legal Debt Margin
December 31,2000
Assessed Valuation (1)
Legal Debt Margin:
Debt Limit: 30% of Assessed Valuation (2)
Debt Applicable to Limitation:
Total Bonded Debt
Less: Revenue Bonds
Fund Balance Designated
for Debt Service
Total Debt Applicable to Limitation
Legal Debt Margin
Table 9
$ 331,396,116
99,418,835
41,662,321
13,820,000
942,981
26,899,340
72,519,495
1. Assessed valuation for the purposes of calculating the debt limitation includes the valuation attributable to
Motor Vehicles.
137
City of Salina
Ratio of Net General Obligation Bonded Debt Table 10
To Assessed Value and
Net General Obligation Bonded Debt Per Capita
Ratio of Net
Less Debt Bonded Debt to Net Bonded
Fiscal Population Assessed Value Gross Bonded Service Fund Net Bonded Assessed Debt Per
Year (1) (2) Debt (3) (4) Debt Value Capita
1991 42,510 194,872,458 8,004,443 304,252 7,700,191 3.95 181.14
1992 42,841 199,368,711 8,795,864 333,505 8,462,359 4.24 197.53
1993 43,202 202,499,968 9,478,791 539,887 8,938,904 4.41 206.91
1994 43,304 223,996,482 7,854,994 797,083 7,057,911 3.15 162.99
1995 (1) 43,304 246,863,568 8,465,000 1,024,020 7,440,980 3.01 171.83
1996 (1) 44,167 258,044,091 10,211,899 1,052,539 9,159,360 3.55 207.38
1997 44,510 280,589,963 10,184,658 867,759 9,316,899 3.32 209.32
1998 (2) 44,176 298,858,214 8,453,558 741,310 7,712,248 2.58 174.58
1999 44,022 314,487,783 10,877,094 779,992 10,097,102 3.21 229.36
2000 45,679 331,396,116 12,590,532 942,981 11,647,551 3.51 254.99
Per Capita General Obligation Debt
300.00
250.00
200.00
150.00
100.00
50.00
0.00
1991 1992 1993 1994 1995 (1) 1996 (1) 1997 1998 (2) 1999 2000
1. Population estimates are based on the 1980 and 1990 Census, except 1995 through 1997 are staff estimates based on the
7/01/94 Census Bureau estimate. The 1998/1999 estimates are based on the 7/1 estimate issued by Kansas State Divisionof the
budget. 2000 population is based on the 2000 Census.
2. From Table 5.
3. Outstanding Debt amounts reflect portion of the outstanding debt for which general taxes will be required. This excludes revenue
bonds, GO obligations for which other revenue has been pledged, and obligations for which special assessments will be levied. Prior
to 1998, this included some bonds for which Solid Waste Revenues were pledged. These were removed from the calculation in 1998.
4. Amount available for repayment of General Obligation Bonds.
138
City of Salina
Ratio of Annual Debt Service Expenditures
For General Obligation Bonded Debt (1)
To Total General General Governmental Expenditures
Last Ten Fiscal Years
Table 11
Total General Ratio of Debt Service to
Governmental General Governmental
Fiscal Year Principal Interest (2) Total Debt Service Expenditiures (3) Expenditures (3)
1991 949,898 398,197 1,348,095 $ 21,708,077 6.21%
1992 1,037,112 541,560 1,578,672 22,700,293 6.95%
1993 1,556,156 497,961 2,054,117 21,919,969 9.37%
1994 1,459,185 368,250 1,827,435 24,028,391 7.61%
1995 1,530,037 386,943 1,916,980 26,228,037 7.31%
1996 1,229,378 305,808 1,535,186 27,541,282 5.57%
1997 2,549,984 443,461 2,993,445 30,036,763 9.97%
1998 1,563,421 320,010 1,883,431 29,142,189 6.46%
1999 1,044,187 361,209 1,405,396 31,417,420 4.47%
2000 1,147,007 419,257 1,566,264 34,730,893 4.51%
_.~--
Ratio of General Debt Service to General Government Expenditures
2.00%
12.00%
10.00%
8.00%
6.00%
4.00%
0.00%
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
(1) Excludes special assessment debt with government commitment.
(2) Excludes bond issuance and other costs.
(3) Includes general, special revenue, and debt service funds.
139
Jurrisdiction
Direct:
City of Salina
City of Salina
Computation of Direct and Overlapping Bonded Debt
General Obligation Bonds
December 31, 2000
Net General
Obligation
Bonded Debt
Outstanding
Percentage Amount
Applicable to City Applicable to the
of Salina City of Salina
$
100% $
11,647,551
11,647,551
Overlapping:
Salina Airport Authority
Saline County
USD 305
Total
5,570,000 100% 5,570,000
1,335,000 75% 1,004,054
60,800,000 92% 55,832,640
79,352,551 74,054,245
$ 1,621.19
Per Capita Overlapping debt
Overlapping Debt, City of Salina
City of Salina
16%
Table 12
Salina Airport
Authority
8%
I
Saline County
1%
140
City of Salina
Revenue Bond Coverage
Water and Sewer Fund
Last Ten Fiscal Years
Table 13
Debt Service Requirements
Net Revenue
Fiscal OperatinQ OperatinQ Available for Debt
Year Revenues (1) Expenses(2) Service Principal Interest Total CoveraQe
1991 6,774,391 4,270,897 2,503,494 220,000 542,944 762,944 3.28
1992 7,131,392 4,371,446 2,759,946 265,000 517,915 782,915 3.53
1993 8,171,545 4,350,228 3,821,317 670,000 1,681,527 2,351,527 1.63
1994 9,402,506 5,266,865 4,135,641 805,000 1,614,122 2,419,122 1.71
1995 9,993,020 5,879,776 4,113,244 880,000 1,588,797 2,468,797 1.67
1996 10,506,646 7,147,082 3,359,564 955,000 1,527,953 2,482,953 1.35
1997 10,442,409 6,714,541 3,727,868 1,015,000 1,483,493 2,498,493 1.49
1998 11,495,756 6,836,006 4,659,750 660,000 924,598 1,584,598 2.94
1999 10,753,843 7,399,094 3,354,749 700,000 876,793 1,576,793 2.13
2000 11,709,375 7,406,546 4,302,829 735,000 831,293 1,566,293 2.75
.~_. 'I
I 3.75
3.50
3.25
3.00
2.75
2.50
2.25
2.00
I 1.75
1.50
1.25
1.00
0.75
0.50
0.25
0.00
1991 1992 1993 1994 1995 1996 1997 1998 19!J9 2000
(1) Excludes interest income
(2) Excludes Depreciation
141
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City of Salina Table 14
Property Value and Construction
Last Ten Fiscal Years
Value of
Total Property Value Estimated Total Value of Commercial
Fiscal Year (Thousands) Permits Issued Permits Issued Permits
1991 1,075,575 562 22,665,785 NA
1992 1,105,026 598 25,283,947 NA
1993 1,175,494 628 36,411,632 NA
1994 1,314,831 694 38,667,261 NA
1995 1,482,502 759 34,156,955 NA
1996 1,551,794 832 55,369,816 NA
1997 1,716,987 725 41,528,712 24,604,611
1998 1,850,244 757 42,830,543 22,162,767
1999 1,953,642 772 35,795,980 11,225,834
2000 2,096,803 771 99,695,676 75,141,289
..___.n_-
-~-_.
Number and Value of Building Permits Issued
950
850
750
450
350
250
1991
1993
1996
1998
2000
1999
1994
1995
1997
1992
I rz"ÆI Permits Issued -+- Estimated Total Value of Permits Issued I
142
-I
121,000,000
.. 101,000,000
81,000,000 :ê
E
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a.
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'"
61,000,000 ~
>
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'"
...
.ê
41,000,000 ;ñ
21,000,000
1,000,000
I
I
J
Fiscal Year
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
I
I
ì
50,000
( ) 45,000
()
I-
0
LL
I- 40,000
0
.D
co
...J
-
I:
0 35,000
...
~
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c..
0
a..
30,000
25,000
II
Table 15
City of Salina
Demographic Analysis
Last 10 Fiscal Years
Population (1)
42,510
42,841
43,202
43,304
43,304
44,167
44,510
44,176
44,022
45,679
Per Capita Income
Saline County (2)
20,124
21,486
21,719
23,182
23,045
24,468
26,062
27,427
28,624
NA
Median Age (3)
32.4
32.7
33.3
33.5
33.5
33.5
33.5
33.5
33.5
36.1
Labor Force,
School Enrolliment Unemployment Saline County
(4) Rate (5) (5)
7,489 4.2 29,356
7,687 3.8 30,409
7,661 4.6 28,549
7,243 4.6 28,093
7,229 4.4 29,312
7,316 3.7 29,281
7,307 3.6 28,875
7,257 3.5 29,262
7,347 3.6 30,310
7,418 2.8 30,740
-l
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Population, labor Force, and School Enrollment
8,000
7,500
...
I:
( )
E
0
l-
I:
W
7,000
1991 1992 1993 1994 1995 1996 1997 1998 1999 2000
6,500
Population (1)
Labor Force, Saline County (5) - .. - School Enrolll~ent (4) I I
Data Sources:
1) Population estimates are based on the 1990 and 2000 Census, except 1995 is based on the 7/01/94 Census Bureau Est.
(2) U.S. Department of Commerce, Bureau of Economic Analysis.
(3) Salina Chamber of Commerce. 2000 is the 2000 Census.
(4) U.S.D. 305, Full Time Equivelancy
(5) Kansas Department of Human Resources
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