Audit - 1996CITY OF SALINA, KANSAS
COMPREHENSIVE ANNUAL
FINANCIAL REPORT
For the fiscal year ended
December 31, 1996
Prepared by:
Department of Finance and Administration
Rodney Franz
Director of Finance
CITY OF SALINA, KANSAS
Comprehensive Annual Financial Report
For the fiscal year ended December 31, 1996
TABLE OF CONTENTS - CONTINUED
Page
INTRODUCTORY SECTION
Letter of Transmittal v -xii
Organizational Chart xiii
List of Principal Officials xiv
Statement
FINANCIAL SECTION
Report of Independent Certified Public Accountants 1
General Purpose Financial Statements
Combined Balance Sheet - All Fund Types, Account Groups
and Discretely Presented Component Units 1 2
Combined Statement of Revenues, Expenditures and Changes
in Fund Balances - All Governmental Fund Types,
Expendable Trust Funds and Discretely Presented
Component Units 2 6
Combined Statement of Revenues, Expenditures and Changes
in Fund Balances - Actual and Budget - General, Special
Revenue and Debt Service Funds 3 10
Combined Statement of Revenues, Expenses and Changes in
Retained Earnings /Fund Balances - All Proprietary Fund Types,
Similar Trust Funds and Discretely Presented Component Units 4 14
Combined Statement of Cash Flows - All Proprietary Fund Types,
Similar Trust Funds and Discretely Presented Component Units 5 16
Notes To Financial Statements 20
Schedule
Combining, Individual Fund and Account Group Statements and Schedules
General Fund 45
Comparative Balance Sheets - General Fund 1 46
Comparative Statements of Revenues, Expenditures and
Changes in Fund Balances - General Fund 2 47
Schedules of Revenues, Expenditures and Changes in
Fund Balances - Actual and Budget - General Fund 3 48
i
CITY OF SALINA, KANSAS
Comprehensive Annual Financial Report
For the fiscal year ended December 31, 1996
TABLE OF CONTENTS - CONTINUED
Schedule Page
Special Revenue Funds
51
Combining Balance Sheet - Special Revenue Funds
4
53
Combining Statement of Revenues, Expenditures and Changes
in Fund Balances - Special Revenue Funds
5
57
Schedules of Revenues, Expenditures and Changes in Fund
Balances - Actual and Budget - Special Revenue Funds
6
61
Debt Service Fund
70
Comparative Balance Sheets - Debt Service Fund
7
71
Comparative Statements of Revenues, Expenditures and
Changes in Fund Balances - Debt Service Fund
8
72
Schedules of Revenues, Expenditures and Changes in Fund
Balances - Actual and Budget - Debt Service Fund
9
73
Capital Projects Fund
74
Comparative Balance Sheets - Capital Projects Fund
10
75
Comparative Statements of Revenues, Expenditures and
Changes in Fund Balances - Capital Projects Fund
11
76
Enterprise Funds
77
Combining Balance Sheet - Enterprise Funds
12
78
Combining Statement of Revenues, Expenses and Changes
in Retained Earnings - Enterprise Funds
.13
80
Combining Statement of Cash Flows - Enterprise Funds
14
82
Schedules of Revenues, Expenditures and Changes in Fund
Balances - Actual and Budget - Enterprise Funds
15
86
Internal Service Funds
90
Combining Balance Sheet - Internal Service Funds
116
91
Combining Statement Of Revenues, Expenses And Changes
In Retained Earnings - Internal Service Funds
1.7
93
Combining Statement Of Cash Flows - Internal Service Funds
18
95
Schedules Of Revenues, Expenditures And Changes In Fund
Balances - Actual And Budget - Internal Service Funds
19
99
ii
CITY OF SALINA, KANSAS
FINANCIAL STATEMENTS
For the fiscal year ended December 31, 1996
TABLE OF CONTENTS - CONTINUED
Schedule Page
Trust and Agency Funds
Table
103
Combining Balance Sheet- Expendable Trust, Nonexpendable
1
121
Trust and Agency Funds
2.0
104
Comparative Statements of Revenues, Expenditures and Changes
3
123
in Fund Balances - Expendable Trust Fund
21
107
Combining Statement of Revenues, Expenses and Changes in
5
125
Fund Balances - Nonexpendable Trust Funds
22
108
Combining Statement of Cash Flows - Nonexpendable Trust Funds
23
110
Combining Statement of Changes in Assets and Liabilities -
B
128
Agency Funds
24
112
General Fixed Assets
115
Comparative Schedule Of General Fixed Assets By Source
25
116
Schedule Of General Fixed Assets - By Function And Activity
26
117
Schedule Of Changes In General Fixed Assets - By Function
And Activity
27
119
STATISTICAL SECTION
Table
General Government Expenditures by Function
1
121
General Government Revenues by Source
2
122
General Government Tax Revenues by Source
3
123
Property Tax Levies and Collections
4
124
Assessed and Estimated Actual Value of Property
5
125
Principal Taxpayers
15
126
Property Tax Rates - Direct and Overlapping Governments
'7
127
Special Assessments Billings and Collections
B
128
Computation of Legal Debt Margins
!)
129
Ratio of Net General Obligation Bonded Debt
to Assessed Value and Net General Obligation
Bonded Debt Per Capita
10
130
iii
CITY OF SALINA, KANSAS
FINANCIAL STATEMENTS
For the fiscal year ended December 31, 1996
TABLE OF CONTENTS - CONTINUED
Table Page
Ratio of Annual Debt Service Expenditures for General
Obligation Bonded Debt to Total General Governmental
Expenditures
11
131
Computation of Direct and Overlapping Bonded Debt
12
132
Revenue Bond Coverage - Water and Sewer Fund
13
133
Property Value, Construction, and Bank Deposits
14
134
Demographic Analysis
15
135
SINGLE AUDIT SECTION
Report of Independent Certified Public Accountants
on Schedule of Federal Financial Assistance 136
Schedule of Federal Financial Assistance 137
Report of Independent Certified Public Accountants
on Internal Control Structure Based on an Audit of General
Purpose Financial Statements Performed in Accordance with
Government Auditing Standards 138
Report of Independent Certified Public Accountants
on the Internal Control Structure Used in Administering
Federal Financial Assistance Programs 140
Report of Independent Certified Public Accountants
on Compliance with Laws and Regulations Based on an Audit
of General Purpose Financial Statements Performed in
Accordance with Government Auditing Standards 142
Report of Independent Certified Public Accountants
on Compliance with the General Requirements Applicable to
Federal Financial Assistance Programs 143
Report of Independent Certified Public Accountants
on Compliance with Specific Requirements Applicable to
Nonmajor Federal Financial Assistance Program Transactions 144
uI
INTRODUCTORY SECTION
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June 30, 1997
To the Citizens of the City of Salina, Kansas
CITY MANAGER • DENNIS M. KISSINGER
City - County Building • 300 West Ash Street • P.O. Box 736
Salina
Salina, Kansas 67402 -0736
u,uteiu ntt
TELEPHONE (913) 826 -7250 • FAX (913) 826 -7244
1M9
The Comprehensive Annual Financial Report of the City of Salina, Kansas (the "City ") for the year ended December
31, 1996, 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 Comprehensive Annual Financial Report is presented in three sections: introductory, financial 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 financial and demographic information,
generally presented on a multi -year basis.
The City is required to undergo an annual single audit in conformity with the provisions of the Single Audit Act of
1984 and U.S. Office of Management and Budget Circular A -128, Audits of State and Local Governments.
Information related to this single audit, including the schedule of federal financial assistance and the independent
auditors' reports on the internal control structure and compliance with applicable laws and regulations, is included in
a fourth section.
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 1996, the City experienced a year of solid growth in several areas and continued to solidify its standing as the
re, =ional trade center for north central and north west Kansas. Building on growth in recent years, retail expansion
continued to be significant in the community, particularly in the I -70 and South 9th Street commercial corridors. A
total of 22 new business building permits were issued. New retail facilities included: the Central National Bank, the
Solomon State Bank, Holiday Inn Express, Auto Zone, Office Max and a Golden Corral Restaurant, as well as
several other "fast food" establishments. In addition, a new retail development, Belmont Plaza, was constructed,
with several businesses scheduled to build in 1997.
The activity in the housing industry continued unabated in 1996 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 105 new
single- family homes were started in 1996 with the pace expected to continue at this level or higher through 1997. In
1996, builders started I new subdivision with 25 developable lots to help increase the availability of building lots,
following a very strong 1995 subdivision effort. In addition to single family homes, construction on Chapel Ridge, a
144 unit, $4.87 million apartment complex, was initiated. Completion is scheduled for mid -1997. In addition,
Sterling house, an assisted living center, completed a 30 unit expansion.
Several industries in Salina are making major expansions to their facilities
Eldorado National, the largest North American manufacturer of small commercial buses of the type used in airport or
car rental shuttles, began a two phase expansion of their facilities in 1996. Phase I, consisting of a 22,000 square
foot leased facility was completed in December, 1996. Phase II, a 4,800 square foot addition to the existing facility
is scheduled for completion in 1997. The expansion will result in 18 new jobs and result in about $700,000 in
payroll.
Crestwood, Inc., a manufacturer of custom built cabinetry completed construction of a new 165.000 square foot
manufacturing facility, replacing its current Salina plant and adding 50 jobs to its present complement of 130
employees.
Exide corporation completed a 50,000 square foot, $1.2 million warehouse facility, creating 8 additional jobs, in its
vehicle battery operation.
Archer - Daniels - Midland (ADM) completed construction of a new 76,000 square foot fabrication shop, warehouse,
and office facility. Salina houses the engineering and technical group services for the ADM Milling Division,
serving 60 sites in the U,S., Canada, and Mexico.
Maior Initiatives
The City continued its efforts to meet federal environmental regulations at its solid waste landfill. The landfill is
constructed in semi - separate disposal areas called "cells ", costing $2,000,000 each with a life of 3 to 4 years. The
total estimated useful life of the landfill is 40 to 60 years. Cell # 3 is scheduled for Construction in 1998, with Cell #
2 scheduled to close shortly after.
The City, Saline County and the State of Kansas combined to initiate construction on a project to improve and
widen Schilling Road and construct a major storm water interceptor to protect key commercial and residential areas
of South Salina. The City's share of the $1,294,000 project is $497,000. Completion is scheduled for 1998.
The intersection of 9t' Street and Broadway Boulevard was reconstructed in 1996 at a cost of $1,22.0,000. This is a
major access point to the South Ninth Commercial and Industrial Districts, as well a major connection between the
central, downtown, and southern sections of the community. These improvements provided a vast improvement to
traffic flow and safety in the area, as well as improving the aesthetic quality of the neighborhood.
The City is also in the midst of a multi -year project to improve major roadways in the southwest part of the city.
Work is proceeding on a new interchange at 1 -135 and Magnolia Street, with completion scheduled for the fall of
1997. Local funding of approximately $5,000,000 will be matched with $2,500,000 in federal fiends to improve
access to a major retail area of the city and to Kansas State University - Salina and to the Airport Industrial Center.
Additional road and bridge projects are also planned to improve access to the Airport Industrial Center.
Water and Wastewater Improvements remain an important component of the Capital Improvements :Program, with a
series of wastewater pump stations being replaced throughout the City with an improved, lower maintenance design
at a total cost of $2,465,000. In addition, major improvements to the Water treatment plant are being designed to
increase treatment capability and efficiency, and to address a groundwater contamination issue in Central Salina. By
1998 this groundwater remediation 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 iimprovements is
$5,500,000. Approximately $1,800,000 will be available from the State of Kansas to assist in construction. The
balance of the cost will be financed by revenue bonds over a 20 year term.
Solid Waste disposal remains a challenge for Salina. The community remains committed to recycling and resource
conservation, with several initiatives planned for 1997, including a trial yard waste recycling and composting
program in addition to continuing the mulching mower rebate program. These initiatives will reduce the volume of
waste to be disposed in the landfill, but will also reduce the revenue stream.
vi
The Salina Public Library initiated an expansion project designed to increase the space and services available to
library patrons, particularly in children's services at a cost of $1,900,000. While the bulk of the project is financed
with current Library Board resources, the City of Salina has provided debt financing in the amount of $210,000.
The City's Capital Improvement Plan for 1997 -2001 itemizes projects totaling $35,735,000. The plan is updated
each year, just prior to the operating budget process.
Financial Overview
Actions taken since 1992 have set the stage for what looks to be long -term financial stability for the City. These
actions, combined with a strong economy, have allowed the City to replenish its fund balances and utilize more pay -
as- you -go financing for capital improvements.
Fund balances related to general government operation funds went from $6,894,620 at the end of 1995 to $7,666,038
at the end of 1996. This was primarily due to revenues being greater than expected, largely in the areas of interest
income and in permits and inspection fees. A lower than anticipated delinquency rate on property taxes also
contributed to the revenue stream.
The City also established the rates needed to fund enterprise fund activities. Water rates were increased by 3% on
January 1, 1996 while Sewer rates were increased by less than 1% on July 1, 1996. Refuse collection fees were
increased by 5.8% on 1/1/96. Tipping fees for the landfill were increased from $16 per ton to $20 per ton in 1996.
Significant future increases remain likely as Subtitle D requirements are fully implemented. 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 financial 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.
Single Audit. As a recipient of Federal, State and County financial assistance, the City also is responsible for
insuring that an adequate internal control structure is in place to ensure compliance with applicable laws and
regulations related to those programs. This internal control structure is subject to periodic evaluation by
management. As part of the City's single audit, described earlier; tests are made to determine the adequacy of the
internal control structure, including that portion related to federal financial assistance programs, as well as to
determine that the City has complied with applicable laws and regulations. The results of the City's single audit for
the year ended December 31, 1995 provided no instances of material weaknesses in the internal control structures or
significant violation of applicable laws and regulations.
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 level of budgetary control
is maintained at the department level by the encumbrance of estimated purchase amounts prior to the release of
purchase orders to vendors. Open encumbrances are reported as reservations of fund balance at December 31, 1996
in the general fund and the special revenue fund. Various internal compliance procedures are implemented to insure
proper implementation of the budget as well as to maintain a degree of accountability for boith revenues and
expenditures.
vii
General Government Functions
Shown below are the December 31 actual budgetary basis fund balances in the city's tax supported funds for 1993,
1994, 1995, and 1996.
Fund
1993
1994
1995
1996
General
$3,357,127
$4,313,622
$4,243,971
$4,512,205
Employee Benefits
539,590
810,223
1,199,369
1,595,601
Utility
121,696
236,111
348,790
409,667
Special Liability
26,364
52,139
78,470
96,026
Bond and Interest
539,887
797,083
1,024,020
1,052,539
Fund Balance
$4,475,137
$6,209,178
$6,894,620
$7,666,038
Operating expenditures
tax supported funds
Fund balance as percent of
operating expenditures
$16,693,296 $19,243,378 19,298,921
----- - - - - -- ---- - - - - -- ---- - - - - --
26.8% 32.3% 35.7%
$20,203,037
37.9%
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, 1995 and 1996.
Revenue
1995 -1996
1995
Chance
Taxes
$418,718
Intergovernmental
172,644
Charges for Services
(425,106)
Fines
(123,114)
Interest
183,252
Special Assessments
179,176
Other
91,047
Total Revenues $496,617
1996
1996%
1995
1995 % of Total
of Total
$17,557,494
62.5
$17,138,776
62.1
3,342,888
11.9
3,170,244
11.5
3,160,771
11.2
3,585,877
13.0
970,233
3.5
1,093,347
4.0
908,415
3.2
725,163
2.6
1,191,772
4.2
1,012,596
3.7
980,575
3.5
889,528
3.2
$28,112,148
100.0
$27,615,531
100.0
Besides the revenue increases mentioned earlier, the City did experience other revenue increases. Interest income
increased $ 183,412 due to changing interest rates, the continued ability to invest funds in two year maturities, and
increasing fund balances to invest. Intergovernmental revenues increased due largely to increased yield of the gas
tax. Charges for services declined substantially. This was due to a reduction of $304,000 in Bi- Centennial Center
fees. This fee change occurred entirely within the Event Fund, and was offset by a reduction of expenditures in that
non - budgeted fund. Net revenues to the Bi- Centennial Center operational fund increased by $25,000.
Miscellaneous service charges in the General Fund also showed a decline. Sales taxes showed an increase, but the
rate of growth slowed considerably, from 6.9% to 1.7% (See table 3, Statistical Section).
viii
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, 1995 and 1996.
Expenditure
1995-1996
1996
1996 % of
1995
1995 % of
Change
Charges for Services:
Total
Total
General Government
$305,169
$5,400,526
19.6
$5,095,357
19.4
Public Safety
386,207
7,492,967
27.2
7,106,760
27.1
Public Works
308,023
2,631,025
9.6
2,323,002
8.9
Recreation
131,821
1,872,887
6.8
1,741,066
6.6
Cultural
(369)
469,901
1.7
470,270
1.8
Community Development
186,787
473,245
1.7
286,458
1.1
Health & Welfare
6,832
474,604
1.7
467,772
1.8
Bicentennial Center
(298,625)
1,768,489
6.4
2,067,114
7.9
Debt Service
(133,749)
2,667,038
9.7
2,800,787
10.7
Capital Outlay
504,903
4,261,039
15.5
3,756,136
14.3
Other
(83,754)
29,561
.1
113,315
.4
Total Expenditures
$1,313,245
$27,541,282
100.0
$26,228,037
100.0
Increases in General Government were largely attributable to increases in Employee Benefits, especially Health
Insurance. Other benefit costs increased as well. Significant increases were also apparent in Personnel, Permits and
Inspection, and Housing Rehabilitation. Public Safety expenditures increased primarily due; to inflationary
pressures and capital acquisition costs. The decrease in the Bicentennial Center expenditures is due solely to
decreases in the costs affiliated with events and event promotion, as noted earlier. The decline in debt service is due
to retirement schedules on the City's debt.
The amount expended for Capital Outlay from operating fund cash increased by $504,903. This continues the trend
in recent years of using cash in place of debt financing for major capital projects. This approach conserves the
capacity to issue future debt, while maintaining and expanding the community's physical infrastructure. The ability
to use cash for Capital Improvements reflects the sound economy of the area and the commitment of local officials to
maintenance of community facilities.
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:
Water and Sewer rates were both changed in 1996, with Water being increased by 3% on 1/1/96 and the base Sewer
ix
1995 -1996
1996
1995
Change
Charges for Services:
Water and Sewer
$522,128
$10,376,007
$9,853,879
Sanitation
$63,852
$1,125,543
$1,061,691
Solid Waste
$494,097
$1,965,438
$1,471,341
Golf Course
$40,210
$676,131
$635,921
Water Account billings
2693
222,620
219,9217
Water Metered (billion gallons)
.028
2.068
2.040
Wastewater Treated (billion gallons)
.06
1.753
1.69'
Waste Tonnage at landfill
3,260
93,333
90,073
Number of Vehicles at Landfill
512
23,575
23,063
Golf Rounds
239
42,091
41,852
Sanitation Customers
219
12,772
12,553
Water and Sewer rates were both changed in 1996, with Water being increased by 3% on 1/1/96 and the base Sewer
ix
Rate increasing from $5.13 to $5.22 per month on 7/1/96. The Sewer volume charge was not changed. This is less
than a 1% increase. Sanitation rates were increased by 5.8% on 1/1/96.
Water and sewer revenues increased by $522,128 (5.3 %) in 1996 despite a decline in the amount of water metered.
This is due, in part, to the rate increase and to the increase in the customer base.
Golf fees showed a $40,000 increase. Rounds played increased slightly, and green fees received were stable. Pro
shop revenues increased by about $30,000.
The City continued the process of updating the solid waste facility to meet subtitle D Federal regulations. Rates
were increased to $20 /ton in 1996 Disposal fees are scheduled to increase to $28 /ton in 1997, with future rate
increases anticipated, although on a smaller scale. The community remains committed to recycling/resource
conservation, and is planning several In late, 1996, the City was notified by 2 large customers that they had found
alternate disposal sites. This, in conjunction with the resource conservation initiatives will reduce the volume
demand on the landfill by an estimated 15,000 tons, but will also reduce the revenue stream. Solid Waste service
charges did increase by $494,097. Sanitation charges increased by $63,852, or 6 %.
The City utilizes four 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 $1,000,000 reserve in this fund to
provide adequate reserves should we experience heavy claims. At the end of 1996, fund equity was $1,129,611,
meeting this goal, compared to fund equity of $647,712 in 1995. 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 1996. The total amount of revenue bonds outstanding at December
31, 1995 was $34,890,000. There is a reserved investment of $10,667,462 pledged to retire the bonds refunded in
the 1994 crossover refunding. The resulting net obligation against the Water /Sewer Utility's revenue stream is
$24,222,538. With the City's policy of issuing revenue bonds for no more than 20 years, the final maturity for these
bonds is October 1, 2014.
The City's general policy for General Obligation bonds is to issue them for no more than 10 years. The City issued
$1,847,000 of internal improvement bonds during 1996. Total bonds outstanding at December 31, 1996 was
$10,982,000 with final maturity scheduled for August 1, 2006. Based upon December 31, 1996 General Obligation
bonds outstanding, per capita debt is $245. The City is well below its maximum debt limit with $46,118,096 in
authority remaining.
Internal Improvement temporary notes in the amount of $5,050,000 were issued in March, 1996 for the construction
of the Magnolia Interchange. These notes will be retired in March, 1997 with the issue of a subsequent note and by
applying resources accumulated in the Debt Service Fund. The remaining notes will be replaced with the issuance of
long term General Obligation Bonds in March, 1998.
Cash Management
In 1992, the State of Kansas granted cities increased investing authority. The City of Salina has established an
investment policy that allows 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
x
investments. At December 31, 1996, investments under the City's direct control were as follows:
Investment
Municipal Investment Pool
U.S. Government
Investment in Deferred Compensation
Plan
Bond Escrow —US Treasury Bills
Total
Amount Percentage
$ 12,516 --
24,205,289 65.5%
2,064,933 5.6%
10,667,062 28.9%
j6,9S,1UU MUM%
The investments in the Deferred Compensation Plan and the Bond Escrow are restricted to specific purposes and are
not available for Government operations.
Independent Audit
Kansas Statutes Annotated 75 -1122 requires an annual audit of the books of account, financial 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 Brenda
Siemsen, City Accountant, and to Betty Charles, Account Clerk II, both of whom provided outstanding service in
the interim between Finance Directors and were invaluable in accumulating information for audit. Finally,
preparation of this report would not have been possible without the support of the City Commission.
Sincerely,
Dennis M. Kissinger
City Manager
Rodney Franz
Director of Finance & Administration
X1
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City of Salina
CITIZENS
CITY COMMISSION
Kristin M. Seaton, Mayor
Peter F. Brungardt
Don Heath
Alan Xlka
Monte Shadwick
CTI'Y MANAGER
Dennis M. Kissinger
Deputy City Manager ;
Michael W. Morgan
Municipal Court
Risk Management
Municipal Court Judge
Attorney
Administration
Administration
Phil Shaffer
City
Gt eg Bengtson •
City Prosecutor
Personnel
Ellen Mitchell
Mel Abbott
Human Relations
Information Services
Kaye Crawford
David Larrick
Fire
Eng. & Utilities
Police
General Services
Tom Girard
Frank Reinhold
Don Hoff I
Jim Hill
Fire Suppression
Streets
Engineering
Patrol
EMS
Flood Works
Design/Inspection
Investiigations
Codes/Inspection
Cemetery
Traffic
911 /G�mmunications
Public Education
Traffic Control
Water & Waste Water Util.
Intem'I Affairs
Central Garage
Water Treatment & Dist.
Sanitation
Waste Wtr. Collect /Treat
Landfill
Planning & Dev.
Bicentennial Center
Finance & Admin.
Arts & Humanities
Parks & Recreation
Roy Dudark
Keith Rawlin s
Martha Rhea
Steve Snyder
Rod Franz
Planning
erations
Museum Swimming Pools
City Clerk
Permits & Ins i
od & Beverage
[Businessfricket
Arts Education
GolfCourse
Accounting
Community
Office
Arts Services
Neighborhood Ctrs.
Utility Accounting
River Festival
Parks
Treasurer
Recreation
Forestry
• Contract Position
(Rev. 4/97)
This page left blank intentionally.
City of Salina, Kansas
List of Principal Officials
City Commission
Evelyn Maxwell, Mayor
Kristin M. Seaton, Vice Mayor
Peter F. Brungardt, Commissioner
John Divine, Commissioner
R. Abner Perney, Commissioner
Cijy Staff
Dennis M. Kissinger, City Manager
Michael Morgan, Deputy City Manager
Rodney Franz, Director of Finance and Administration
Don Hoff, Director of Engineering and Utilities
Jim Hill, Chief of Police
Tom Girard, Fire Chief
Frank Weinhold, General Services Director
Keith Rawlings, Bicentennial Center Manager
Steve Snyder, Parks and Recreation Director
Roy Dudark, Planning and Community Development director
Martha Rhea, Director of Arts and Humanities
Will Burnett, Human Relations Director
Mel Abbot, Personnel Director
Greg Bengston, City Attorney
David Larrick, Information Services Director
xiv
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FINANCIAL SECTION
This page left blank intentionally.
234 South Main � W. Keith Gaeddert
P.O. Box 1020 A ler o aeddert CHARTERED Lucille L. Hinderliter
Ottawa, Kansas 66067 Raymond E. Meyer, Jr.
(913) 242 -3170 Certified Public Accountants
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
Board of the City Commissioners
City of Salina, Kansas
We have audited the accompanying general purpose financial statements of the City of Salina, Kansas as of and for the
year ended December 31, 1996 as listed in the table of contents to the financial section. These general purpose
financial statements are the responsibility of the City's management. Our responsibility is to express an opinion on
these general purpose financial statements based on our audit. We did not audit the financial statements of the Salina
Airport Authority and the Housing Authority of the City of Salina, which are discretely presented component units in
the accompanying financial statements. Those financial 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; Government Auditing Standards,
issued by the Comptroller General of the United States; the provisions of the Office of Management and Budget (OMB)
Circular A -128, "Audits of State and Local Governments'; and the Kansas Municipal Audit Guide. Those standards
and OMB Circular A -128 require that we plan and perform the audit to obtain reasonable assurance about whether the
general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by management, as well as evaluating the
overall general purpose financial 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 financial statements referred to
above present fairly, in all material respects, the financial position of the City of Salina, Kansas as of December 31,
1996, and the results of its operations and cash flows of its proprietary fund types and nonexpendable gust funds for the
year then ended in conformity with generally accepted accounting principles.
In accordance with Government Auditing Standards, we have also issued a report dated May 22, 1997 on our
consideration of the City of Salina, Kansas' internal control structure and a report dated May 22, 1997 on its
compliance with laws and regulations.
Our audit was conducted for the purpose of forming an opinion on the general purpose financial statements taken as a
whole. The combining, individual fund and account group financial statements, schedules and additional information
listed in the table of contents to the financial section are presented for purposes of additional analysis and are not a
required part of the general purpose financial statements of the City of Salina, Kansas. Such information has been
subjected to the auditing procedures applied in the audit of the general purpose financial 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.
In charge of and actively engaged in this audit:
Certified Public Accountant
May 22, 1997
1
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GENERAL PURPOSE FINANCIAL STATEMENTS
City of Salina, Kansas
COMBINED BALANCE SHEET
ALL FUND TYPES, ACCOUNT GROUPS AND
DISCRETELY PRESENTED COMPONENT UNITS
December 31, 1996
Proprietary
LIABILITIES, EQUITY
AND OTHER CREDITS
LIABILITIES
Governmental Fund Types
Fund Types
Accounts payable
Special
Debt
Capital
26 $
322,763
General
Revenue
Service
Projects
Enterprise
ASSETS AND OTHER DEBITS
Due to funds
0
198,829
0
265,923
ASSETS
Meter deposits payable
0
0
0
0
Cash and investments $
5,325,053
$ 3,536,259 $
1,052,539 $
0
$ 14,141,848
Cash with fiscal agent
0
0
55,839
0
0
Receivables (net of allowance
interest payable
0
0
55,839
0
for uncollectibles)
Accounts
289,260
50,246
0
0
710,485
Taxes
2,290,803
2,300,208
2,289,301
0
0
Grants
0
17,796
0
0
0
Interest
201,224
0
0
0
61,071
Notes
0
323
0
0
0
Inventory and prepaid supplies
57,882
0
0
0
402,707
Due from funds
464,752
0
0
0
0
Prepaid expenses
0
0
0
0
0
Restricted assets
Cash and investments
0
0
0
0
10,667,462
Fixed assets (net of accumulated
depreciation)
0
0
0
0
52,089,037
Financing leases
0
0
0
0
0
Deferred charges
0
0
0
0
531,413
OTHER DEBITS
General fixed assets
0
0
0
0
0
Amount available in debt service
funds
0
0
0
0
0
Amount to be provided for
retirement of general long -term
debt
0
0
0
0
0
Total assets and other
debits $
8,628,974
$ 5,904,832 $
3,397,679 $
0
$ 78,604,023
LIABILITIES, EQUITY
AND OTHER CREDITS
LIABILITIES
Accounts payable
$ 167,251 $
124,950 $
0 $
26 $
322,763
Retainage payable
4,948
10,414
0
28,089
75,040
Due to funds
0
198,829
0
265,923
0
Meter deposits payable
0
0
0
0
78,656
Health claims payable
0
0
0
0
0
Matured principal and
interest payable
0
0
55,839
0
0
The accompanying notes are an integral part of this statement.
2
Statement 1
Proprietary
Fiduciary
Total
Total
Fund Types
Fund Types
Account Groups
Primary
Reporting
General
e-n-e FiT
Government
Entity
Internal
Trust and
Fixed
Long-
(Memoran-
Component
(Memoran-
Service
Agency
Assets
Term Debt
dum Only)
Units
dum Only)
$ 2,080,330 $
2,770,099 $
0 $
0 $
28,906,128 $
953,755
$ 29,859,883
0
0
0
0
55,839
0
55,839
0
0
0
0
1,049,991
162,518
1,212,509
0
0
0
0
6,880,312
0
6,880,312
0
0
0
0
17,796
0
17,796
0
0
0
0
262,295
0
262,295
0
0
0
0
323
0
323
53,447
0
0
0
514,036
0
514,036
0
0
0
0
464,752
0
464,752
0
0
0
0
0
8,705
8,705
0
0
0
0
10,667,462
404,445
11,071,907
496,208
0
0
0
52,585,245
17,040,767
69,626,012
0
0
0
0
0
1,992,945
1,992,945
0
0
0
0
531,413
76,237
607,650
0
0
22,990,725
0
22,990,725
5,287,276
28,278,001
0
0
0
1,052,539
1,052,539
0
1,052,539
0
0
0
16,135,898
16,135,898
0
16,135,898
$ 2,629,985 $
2,770,099 $
22,990,725 $
17,188,437 $
142,114,754 $
25,926,648
$ 168,041,402
$ 45,228 $ 471,685 $
0 0
0
0
128,986 0
0 0
0 $
0
0
0
0
1
0 $ 1,131,903 $
0 118,491
0 464,752
0 78,656
0 128,986
0 55,839
189,365 $ 1,321,268
0 118,491
0 464,752
0 78,656
0 128,986
0 55,839
3 cont.
City of Salina, Kansas
COMBINED BALANCE SHEET
ALL FUND TYPES, ACCOUNT GROUPS AND
DISCRETELY PRESENTED COMPONENT UNITS
December 31, 1996
Total liabilities, equity and
other credits $ 8,628,974 $ 5,904,832 $ 3,397,679 $ 0 $ 78,604,023
The accompanying notes are an integral part of this statement.
4
Proprietary
Governmental Fund Types
Fund Types
Special
Debt
Capital
General
Revenue
Service
Projects
Enterprise
LIABILITIES - continued
Payable from restricted assets
Accrued interest payable $
0 $
0 $
0 $
0 $
396,241
Revenue bonds payable - current
0
0
0
0
1,015,000
Deferred interest - financing leases
0
0
0
0
0
Deferred compensation payable
0
0
0
0
0
Accrued compensated absences
0
0
0
0
410,168
Capital leases
0
0
0
0
0
General obligation bonds - current
0
0
0
0
248,523
Temporary notes payable
0
0
0
0
1,395,000
General obligation bonds payable
0
0
0
0
1,625,320
Revenue bonds payable
0
0
0
0
33,875,000
Mortgages payable
0
0
0
0
0
Landfill closure and postclosure
0
0
0
0
460,929
Deferred revenue
1,478,168
1,821,304
2,289,301
0
14,367
Total liabilities
1,650,367
2,155,497
2,345,140
294,038
39,917,007
EQUITY AND OTHER CREDITS
Investment in general fixed assets
0
0
0
0
0
Contributed capital
0
0
0
0
8,469,660
Retained Earnings
Reserved for encumbrances
0
0
0
0
2,616,336
Reserved for bond retirement
0
0
0
0
4,294,494
Reserved for postclosure care
0
0
0
0
45,000
Unreserved
0
0
0
0
23,261,526
Fund balances
Reserved for encumbrances
1,110,349
215,408
0
663,412
0
Reserved for inventory
57,882
0
0
0
0
Unreserved
Designated for debt service
0
0
1,052,539
0
0
Undesignated (deficit)
5,810,376
3,533,927
0
(957,450)
0
Total equity and other credits
6,978,607
3,749,335
1,052,539
(294,038)
38,687,016
Total liabilities, equity and
other credits $ 8,628,974 $ 5,904,832 $ 3,397,679 $ 0 $ 78,604,023
The accompanying notes are an integral part of this statement.
4
Statement 1
Page 2
Proprietary
Fiduciary
Total
Total
Fund Types
Fund Types
Account Groups
Primary
Reporting
General
General
Government
Entity
Internal
Trust and
Fixed
Long-
(Memoran-
Component
(Memoran-
Service
Agency
Assets
Term Debt
dum Only)
Units
dum Only)
$ 0 $
0 $
0 $
0
$ 396,241 $
72,258 $
468,499
0
0
0
0
1,015,000
50,000
1,065,000
0
0
0
0
0
75,056
75,056
0
2,064,933
0
0
2,064,933
60,945
2,125,878
35,528
0
0
1,553,854
1,999,550
0
1,999,550
0
0
0
126,426
126,426
0
126,426
0
0
0
1,893,487
2,142,010
155,000
2,297,010
0
0
0
6,400,000
7,795,000
0
7,795,000
0
0
0
7,214,670
8,839,990
2,550,000
11,389,990
0
0
0
0
33,875,000
605,000
34,480,000
0
0
0
0
0
1,670,219
1,670,219
0
0
0
0
460,929
0
460,929
0
0
0
0
5,603,140
36,894
5,640,034
209,742
2,536,618
0
17,188,437
66,296,846
5,464,737
71,761,583
0
0
22,990,725
0
22,990,725
5,287,276
28,278,001
525,046
0
0
0
8,994,706
8,674,538
17,669,244
0
0
0
0
2,616,336
0
2,616,336
0
0
0
0
4,294,494
0
4,294,494
0
0
0
0
45,000
0
45,000
1,895,197
0
0
0
25,156,723
7,811,967
32,968,690
0
0
0
0
1,989,169
0
1,989,169
0
0
0
0
57,882
0
57,882
0
0
0
0
1,052,539
0
1,052,539
0
233,481
0
0
8,620,334
(1,311,870)
7,308,464
2,420,243
233,481
22,990,725
0
75,817,908
20.461.911
96.279.819
$ 2,629,985 $ 2,770,099 $ 22,990,725 $ 17,188,437 $ 142,114,754 $ 25,926,648 $ 168,041,402
i,
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, 1996
The accompanying notes are an integral part of this statement.
6
Governmental Fund Types
Special
Debt
Capital
General
Revenue
Service
Projects
Revenues
Taxes
$ 11,598,859
$ 4,497,215
$ 1,461,418 $
0
Intergovernmental
1,240,274
2,102,614
0
0
Charges for services
1,607,531
1,553,240
0
0
Fines
969,759
474
0
0
Special assessments
0
59,920
1,131,852
0
Interest
818,087
4,969
85,360
98,016
Reimbursed expenses
70,645
352,624
0
63,669
Miscellaneous revenues
379,935
177,371
0
0
Total revenues
16,685,090
8,748,427
2,678,630
161,685
Expenditures
Current
General government
1,662,081
3,738,444
0
0
Public safety
7,104,335
388,632
0
0
Public works
1,621,302
1,009,723
0
0
Parks and recreation
1,872,887
0
0
0
Cultural
469,901
0
0
0
Community development
260,722
212,523
0
0
Health and welfare
389,742
84,862
0
0
Bicentennial Center
0
1,768,489
0
0
Other
29,561
0
0
0
Capital outlay
2,979,600
1,281,439
0
7,126,076
Debt service
Principal
0
0
2,135,766
520,000
Interest and other charges
0
0
531,272
67,847
Total expenditures
16,390,131
8,484,112
2,667,038
7,713,923
Excess (deficiency) of revenues
over (under) expenditures
294,959
264,315
11,592
(7,552,238)
The accompanying notes are an integral part of this statement.
6
Statement 2
Fiduciary
Total
Component
Total
Fund Type
Primary
Unit
Reporting
Government
___Sa_fNna—
Entity
Expendable
(Memoran-
Housing
(Memoran-
Trust
dum Only)
Authority
dum Only)
0
$ 17,557,492
$ 0
$ 17,557,492
0
3,342,888
2,619,024
5,961,912
0
3,160,771
147,111
3,307,882
0
970,233
0
970,233
0
1,191,772
0
1,191,772
1,433
1,007,865
10,417
1,018,282
0
486,938
0
486,938
3,219
560,525
39,060
599,585
4,652
28,278,484
2,815,612
31,094,096
0
5,400,525
0
5,400,525
0
7,492,967
0
7,492,967
0
2,631,025
0
2,631,025
314
1,873,201
0
1,873,201
0
469,901
0
469,901
0
473,245
986,223
1,459,468
0
474,604
0
474,604
0
1,768,489
0
1,768,489
0
29,561
95,702
125,263
0
11,387,115
0
11,387,115
0
2,655,766
0
2,655,766
0
599,119
47,715
646,834
314
35,255,518
1,129,640
36,385,158
4,338
(6,977,034)
1,685,972
(5,291,062)
7 cont.
City of Salina, Kansas
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND 13ALANCES -
ALL GOVERNMENTAL FUND TYPES, EXPENDABLE TRUST FUNDS
AND DISCRETELY PRESENTED COMPONENT UNITS
For the fiscal year ended December 31, 1996
Other financing sources (uses)
Operating transfers in
Operating transfers out
Bond and temporary note proceeds
Sale of assets
Total other financing sources (uses)
Excess (deficiency) of revenues and other
sources over (under) expenditures and
other uses
Fund balances, January 1
Residual equity transfer in
Residual equity transfer out
Fund balances (deficit), December 31
Governmental Fund Types
207,883
Special
Debt
Capital
General
Revenue
Service
Projects
$ 17,000 $
399,089 $
0
$ 0
(160,460)
(255,629)
0
0
0
0
0
6,897,000
56,384
0
0
0
(87,076)
143,460
0
6,897,000
207,883
407,775
11,592
(655,238)
6,781,888
3,341,560
1,024,020
366,963
0
0
16,927
11,164
(11,164)
0
0
(16,927)
$ 6,978,607 $
3,749,335
$ 1,052,539 $
(294,038)
The accompanying notes are an integral part of this statement.
8
Statement 2
Page 2
Fiduciary
Total
Component
Total
Fund Type
Primary
Unit
Reporting
Government
Salina
Entity
Expendable
(Memoran-
Housing
(Memoran-
Trust
dum Only)
Authority
dum Only)
$ 0
$ 416,089
$ 0
$ 416,089
0
(416,089)
0
(416,089)
0
6,897,000
0
6,897,000
0
56,384
0
56,384
0
6,953,384
0
6,953,384
4,338
(23,650)
1,685,972
1,662,322
32,572
11,547,003
1,910,367
13,457,370
0
28,091
0
28,091
0
(28,091)
0
(28,091)
$ 36,910
$ 11,523,353
$ 3,596,339
$ 15,119,692
W
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, 1996
Revenues
Taxes
Intergovernmental
Fines, fees and permits
Special assessments
Charges for services
Use of money and property
Reimbursed expenses
Miscellaneous revenues
In kind medical
Total revenues
Expenditures
Current
General government
Public safety
Public works
Parks and recreation
Cultural
Community development
Health and welfare
Bicentennial Center
Other
Capital outlay
Debt service
Principal
Interest and other charges
Cash reserve
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)
General Fund
16,537,593
16,293,243
variance
1,714, 873
Favorable
Actual
Budget
(Unfavorable)
11,402,587
$ 11,470,119
$: (67,532)
1,240,274
1,218,279
21,995
2,397,216
2,366,000
31,216
0
0
0
457,257
453,198
4,059
914,105
680,000
234,105
75,325
57,147
18,178
50,829
48,500
2,329
0
0
0
16,537,593
16,293,243
244,350
1,714, 873
1,839,959
125,086
7,163,328
7,339,995
176,667
1,598,154
1,621,299
23,145
1,872,888
1,841,313
(31,575)
469,901
466,529
(3,372)
194,241
194,425
184
389,742
394,842
5,100
0
0
0
29,561
29,561
0
2,738,431
2,150,000
(588,431)
0
0
0
0
0
0
0
3,254,166
3,254,166
16,171,119
19,132,089
2,960,970
366,474
(2,838,846)
3,205,320
17,000
17,000
0
(160,460)
(100,000)
(60,460)
56,384
0
56,384
(87,076)
(83,000)
(4,076)
The accompanying notes are an integral part of this statement.
10
Statement 3
cont.
Special Revenue Funds
Debt Service Funds
Variance
Variance
Favorable
Favorable
Actual
Budget (Unfavorable)
Actual
Budget
(Unfavorable)
$ 4,510,283
$ 4,478,536 $
31,747
$ 1,461,418
$ 1,398,998 $
62,420
1,677,696
1,659,666
18,030
0
0
0
474
0
474
0
0
0
73,553
75,000
(1,447)
1,131,852
871,000
260,852
710,577
674,000
36,577
0
0
0
0
0
0
85,360
0
85,360
306,808
0
306,808
0
0
0
0
0
0
0
0
0
176,811
0
176,811
0
0
0
7,456,202
6,887,202
569,000
2,678,630
2,269,998
408,632
4,522,824
4,686,929
164,105
0
0
0
219,201
180,090
(39,111)
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
84,862
89,066
4,204
0
0
0
915,341
933,693
18,352
0
0
0
0
0
0
0
0
0
1,309,159
1,358,200
49,041
0
0
0
0
0
0
2,135,766
2,195,766
60,000
0
0
0
531,272
567,576
36,304
0
1,826,936
1,826,936
0
400,000
400,000
7,051,387
9,074,914
2,023,527
2,667,038
3,163,342
496,304
404,815
(2,187,712)
2,592,527
11,592
(893,344)
904,936
338,629
386,000
(47,371)
0
0
0
(255,629)
(303,000)
47,371
0
0
0
0
0
0
0
0
0
83,000
83,000
0
0
0
0
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, 1996
Excess (deficiency) of revenues and other
sources over (under) expenditures and
other uses
Unreserved fund balances, January 1
Residual equity transfer in
Residual equity transfer out
Unreserved fund balances, December 31
Receivables reconciliation
Inventory reconciliation
Retainage reconciliation
Encumbrance reconciliation
Non - budgeted funds
Fund balances, December 31
General Fund
Variance
Favorable
Actual Budget (Unfavorable)
$ 279,398
4,243,971
0
(11,164)
4,512,205
1,303,119
57,882
(4,948)
1,110,349
$ 6,978,607
$ (2,921,846) S 3,201,244
2,921, 846 1,322,125
0 0
0 (11,164)
$ 0 9. 4,512,205
The accompanying notes are an integral part of this statement.
12
Special Revenue Funds
ariance
Favorable
Actual Budget (Unfavorable)
$ 487,815
2,492,222
0
0
2,980,037
529,150
0
(10,414)
215,408
35,154
$ 3,749,335
$ (2,104,712) $ 2,592,527
2,104,712 387,510
0 0
0 0
$ 0 $ 2,980,037
13
Statement 3
Page 2
Debt Service Funds
Varian -cc
Favorable
Actual Budget (Unfavorable)
$ 11,592 $ (893,344) $ 904,936
1,024,020 893,344 130,676
16,927 0 16,927
0 0 0
1,052,539 $ 0 $ 1,052,539
0
0
0
0
0
$ 1,052,539
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, 1996
Operating revenues
Intergovernmental
Charges for services
Interest
Reimbursements
Miscellaneous
Total operating revenues
Operating expenses
General government
Public works
Recreation
Other
Depreciation
Total operating expenses
Operating income (loss)
Nonoperating revenues (expenses)
Interest
Bond issuance costs
Debt service
Mill levy
Loss on disposition of fixed assets
Total nonoperating revenues (expenses)
Net income (loss)
Add depreciation on assets acquired through
Federal contributions
Fiduciary
Proprietary Fund Types Fund Type
Non -
Internal expendable
Enterprise
$ 142,695 $
14,143,119
0
0
0 $ 0
2,058,288 5,641
0 7,744
245,998 0
A n n
Increase in retained earnings /fund balances
1,420,070
521,258
0
817,092
0
8,900,247
0
0
646,314
0
0
0
792,332
1,535
2,397,355
150,612
0
11,943,916
1,760,036
1,535
2,387,084
547,845
11,850
1,245,809
0
0
(45,562)
0
0
(2,150,710)
0
0
0
0
0
(16,551)
(26,587)
0
(967,014)
(26,587)
0
1,420,070
521,258
11,850
A n n
Increase in retained earnings /fund balances
1,420,070
521,258
11,850
Retained earnings /fund balances, January 1
28,797,286
1,373,939
184,721
Retained earnings /fund balances, December 31
$ 30,217,356 $
1,895,197 i
196,571
The accompanying notes are an integral part of this statement
14
Statement 4
Total
Component
Total
Primary
Unit
Reporting
Government
Salina
Entity
(Memorandum
Airport
(Memorandum
Only)
Authority
Only)
$ 142,695 $
0
$ 142,695
16,207,048
1,199,915
17,406,963
7,744
0
7,744
245,998
0
245,998
48,781
65,723
114,504
16,652,266
1,265,638
17,917,904
817,092
0
817,092
8,900,247
0
8,900,247
646,314
0
646,314
793,867
895,848
1,689,715
2,547,967
749,778
3,297,745
13,705,487
1,645,626
15,351,113
2,946,779 (379,988) 2,566,791
1,245,809
230,092
1,475,901
(45,562)
0
(45,562)
(2,150,710)
(232,301)
(2,383,011)
0
357,887
357,887
(43,138)
0
(43,138)
(993,601)
355,678
(637,923)
1,953,178 (24,310) 1,928,868
0 487,863 487,863
1,953,178 463,553 2,416,731
30,355,946 7,348,414 37,704,360
$ 32,309,124 $ 7,811,967 $ 40,121,091
15
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, 1996
Cash flows from operating activities
Cash received from customers and users
Cash paid to suppliers and employees
Operating grant receipts
Other operating receipts
Net cash provided by
operating activities
Cash flows from capital and related
financing activities
Purchase and construction of fixed assets
Principal payments - temporary notes
Principal payments - gen. obligation bonds
Principal payments - revenue bonds
Interest paid
Proceeds from property tax
Proceeds from the sale of fixed assets
Principal received on financing leases
Interest received on financing leases
Contributed capital
Net cash used in capital and
related financing activities
Cash flows from investing activities
Interest received
Net increase (decrease) in cash and
cash equivalents
Cash and cash equivalents, January 1
Cash and cash equivalents, December 31
Proprietary Fund Types
Internal
Enterprise Service
$ 14,125,942 $ 2,343,979 ;$
(9,896,435) (1,661,305)
142,695 0
45.186 3.595
4,417,388 686,269
Fiduciary
Fund Type
Non -
expendable
Trust
5,641
(1,535)
0
7.973
12.079
(3,159,280)
(87,006)
0
(765,000)
0
0
(248,234)
0
0
(955,000)
0
0
(2,294,849)
0
0
0
0
0
0
293
0
0
0
0
0
0
0
570,068
65,391
0
(6,852,295)
(21,322)
0
1,251,508
0
0
(1,183,399)
664,947
12,079
25,992,709 1,415,3 83 184,492
$ 24,809,310 $ 2,080,330 $ 196,571
The accompanying notes are an integral part of this statement.
16
Statement 5
Total
Component
Total
Primary
Unit
Reporting
Government
Salina
Entity
(Memorandum
Airport
(Memorandum
Only)
Authority
Only)
$ 16,475,562 $
1,260,574
$ 17,736,136
(11,559,275)
(1,131,299)
(12,690,574)
142,695
0
142,695
56,754
0
56,754
5,115,736 129,275 5,245,011
(3,246,286)
(2,486,606)
(5,732,892)
(765,000)
0
(765,000)
(248,234)
(145,000)
(393,234)
(955,000)
(45,000)
(1,000,000)
(2,294,849)
(229,757)
(2,524,606)
0
357,887
357,887
293
0
293
0
107,706
107,706
0
199,863
199,863
635,459
2,006,786
2,642,245
(6,873,617) (234,121) (7,107,738)
1,251,508 36,515 1,288,023
(506,373) (68,331) (574,704)
27,592,584 998,393 28,590,977
$ 27,086,211 $ 930,062 $ 28,016,273
17
cont.
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, 1996
Cash and investments
Restricted cash and investments
Total cash and cash equivalents
Reconciliation of operating income (loss)
to net cash provided by operating
activities
Operating income (loss)
Adjustments to reconcile operating
income (loss) to net cash provided by
operating activities
Depreciation expense
Payments to contractors (KSU projects)
(Increase) decrease in accounts receivable
(Increase) decrease in deposits receivable
(Increase) decrease in inventory
(Increase) decrease in prepaid expenses
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 claims payable
Increase (decrease) in accounts and retainage payable
Increase (decrease) in deferred income
Increase (decrease) in landfill closure and postclosure
Net cash provided by
operating activities
Fiduciary
Proprietary Fund Types Fund Type
Non -
Internal expendable
Enterprise Service Trust
$ 14,141,848 $ 2,080,330 :6 196,571
10,667,462 0 0
$ 24,809,310 $ 2,080,330 16 196,571
$ 2,387,084 $ 547,845 9> 11,850
2,397,355
150,612
0
0
0
0
(24,781)
0
229
0
39,693
0
(57,320)
13,373
0
0
0
0
(63,799)
7,092
0
75,040
0
0
30,087
5,102
0
(6,763)
0
0
0
(77,448)
0
(162,516)
0
0
14,367
0
0
(171,366)
0
0
$ 4,417,388 $ 686,269 $ 12,079
The accompanying notes are an integral part of this statement.
18
Statement 5
Paz 2
Total
Component
Total
Primary
Unit
Reporting
Government
Salina
Entity
(Memorandum
Airport
(Memorandum
Only)
Authority
Only)
$ 16,418,749 $
586,562
$ 17,005,311
10,667,462
343,500
11,010,962
$ 27,086,211 $ 930,062 $ 28,016,273
$ 2,946,779 $ (379,988) $ 2,566,791
2,547,967
749,778
3,297,745
0
(187,833)
(187,833)
(24,552)
(50)
(24,602)
39,693
0
39,693
(43,947)
0
(43,947)
0
12,051
12,051
(56,707)
(58,745)
(115,452)
75,040
0
75,040
35,189
(924)
34,265
(6,763)
0
(6,763)
(77,448)
0
(77,448)
(162,516)
0
(162,516)
14,367
(5,014)
9,353
(171,366)
0
(171,366)
$ 5,115,736 $ 129,275 $ 5,245,011
19
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
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 financial statements present the City and its component units, entities for
which the government is considered to be financially accountable. Blended component units., although legally
separate entities, are, in substance, part of the City's operations and so data from 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,
1996. Each discretely presented component unit is reported in a separate column in the combined financial
statements to emphasize it is legally separated from the government.
Discretely Presented Component 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 former Schilling A.F.B which 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. The Airport Authority
is reported as an enterprise fund. 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 oi' Salina (Housing
Authority) is to administer Public Housing Programs authorized by the United States Housing Act of 1937. The
governing board is appointed by the Mayor of the City of Salina. The financial liability of the Housing Authority is
essentially supported by the operating and debt service subsidies received under contract from the Federal
government. The Housing Authority is reported as a governmental fund type. The Housing Authority has a June
30 fiscal year end. Information in the accompanying financial statements covers the fiscal year ended June 30,
1996.
Complete financial statements for each of the individual component units may be obtained at the entity's
administrative offices.
Salina Airport Authority Housing Authority of
3237 Arnold Ave. the City of Salina
Salina, KS 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 Salina County -City Building
Authority was organized by the City and County to acquire, operate and maintain facilities for the administrative
offices of both governments. The primary governments each have an ongoing financial responsibility for the joint
ventures. Separate financial statements are available from the governing boards of each joint venture.
Board of Building
Health Authority _
Total fund balance, December 31, 1996 $ 658,636 $ 226,712
Total revenues, year ended December 31, 1996
Total revenues from City of Salina
20
2,583,275 603,530
389,642 184,019
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
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 finance -
related legal and contractual provisions. The minimum number of funds are 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 financial 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 determined 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 -term 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 financial resources.
Property taxes, franchise 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 resources are received by the City before it has a legal claim to them, as when
grant monies are received prior to the incurrence of 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 from 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 financial 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 general long -term debt not being financed by proprietary
or nonexpendable trust funds of the City.
The capital projects funds account for the acquisition of fixed assets or the construction of major capital projects
not being financed by the proprietary or nonexpendable trust funds of the City.
21
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
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 FASB pronouncements hi 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 imanner similar to
private business or where the board has decided that the determination 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 terms of a formal trust agreement.
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 pension trust fund accounts for the assets of the government's public safety
employees pension plan.
The agency funds are custodial in nature and do not present results of operations or have a measurement 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 general long -term 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 (except
for investments in the Kansas Municipal Pool and deferred compensation investments purchased through ICMA
Retirement Corporation). 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-term investments with original maturities of three months or less from the date of acquisition.
Investments in the Kansas Municipal Pool are carried at cost. Investments of the Employees' Deferred
Compensation Fund are recorded at market value.
Cash balances from 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 from 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 stated at cost.
22
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued
C. Assets, Liabilities and Equity - continued
2. Receivables and Payables
Transactions between funds that are representative of lending/borrowing 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 uncollectibles.
Property taxes receivable. The determination 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 determines 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. In accordance with
state statutes, property taxes levied during the current year are a revenue source to be used to finance the budget of
the ensuing year. 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.
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 conformity with governing state statutes.
Consequently, current year property taxes receivable are not available as a resource that can be used to finance 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 1997. 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/first -out (FIFO) method. The costs of governmental fund -type
inventories are recorded as expenditures when purchased rather than when consumed.
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 segregate 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 ".
23
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued
C. Assets, Liabilities and Equity - continued
5. Restricted Assets - continued
The "Extension and Bond Retirement" account is used to report resources set aside for operation, maintenance,
repair, improvement and debt service purposes, as specified by certain bond ordinances. 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 (infrastructure) general fixed assets (e.g., roads, bridges, sidewalks and other assets that are
immovable and of value only to the government) are not capitalized. The cost of normal maintenance and repairs
that do not add to the value of the 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
Years
Buildings
20 -50
Other Equipment
5 -10
Vehicles
7 -10
Utility Plant & Equipment
10 -70
24
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued
C. Assets, Liabilities and Equity - continued
7. Compensated Absences
It is the City's policy to permit 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 11
hours per month depending on their work duty schedule. There is no limit on the amount of sick leave which 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 termination of employment in good standing.
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 termination of employment.
Vested or accumulated vacation leave that is expected to be liquidated with expendable available financial
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 financial
resources are reported in the general long -term 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 termination of employment.
8. Temporary Notes
Upon authorization for the issuance of general obligation bonds for certain improvements, Kansas law permits the
temporary financing 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 riot 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 -term debt of governmental funds at face value in the general long -term debt account
group. Certain other governmental fund obligations not expected to be financed with current available financial
resources are also reported in the general long -term debt account group. Long -term debt and other obligations
financed 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
current period. Bond proceeds are reported as an other financing 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 deferred 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 deferred charges.
25
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
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 from 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 permanent 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 financial statements are captioned as "memorandum only" because they do
not represent consolidated financial information and are presented only to facilitate fmancial analysis. The
columns do not present information that reflects financial position, results of operations or cash flows in
accordance with generally accepted accounting principles. Interf ind eliminations have not been made in the
aggregation of this data.
13. Comparative Data/Reclassifications
Comparative total data for the prior year have been presented in selected sections of the accompanying financial
statements in order to provide an understanding of the changes in the government's financial 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.
IL STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
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.
26
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
IL STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY - continued
A. Budgetary Information - continued
a) Preparation of the budget for the succeeding calendar year on or before August 1 st 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 final 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 such amendments for fiscal year 1996.
The statutes permit transferring 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, Fair Housing, Special Law Enforcement, Police Grants, Traffic Safety Grant. 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 and 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.
27
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
Il. STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY - continued
B. Proprietary Fund Type Budgets
Actual operations (budgetary basis) compared to budget for proprietary fund types for fiscal year 1996 are as
follows:
28
Actual
Budget
Variance
Enterprise
Sanitation
Revenues
$ 1,153,230
$ 1,046,000 $
107,230
Expenditures
1,165,546
1,596,211
430,665
Solid Waste Disposal Division
Revenues
1,973,357
1,890,000
83,357
Expenditures
2,187,165
2,866,732
679,567
Other financing sources (uses)
(45,000)
0
(45,000)
Golf Course Division
Revenues
683,638
620,600
63,038
Expenditures
720,407
720,600
193
Water and Sewer
Revenues
10,732,400
10,358,000
374,400
Expenditures
9,530,424
13,674,398
4,143,974
Other financing sources (uses)
(2,520,611)
(2,481,475)
(39,136)
Internal Service
Risk Management
Revenues
535,260
513,338
21,922
Expenditures
342,070
791,480
449,410
Workmen's Compensation Reserve
Revenues
602,963
563,270
39,693
Expenditures
68,279
1,011,381
943,102
Central Garage Division
Revenues
807,255
823,802
(16,547)
Expenditures
773,853
851,941
78,088
Data Processing
Revenues
362,402
380,161
(17,759)
Expenditures
373,143
487,449
114,306
C. Deficit Fund Equity
The following funds had deficit fund equity
at December 31, 1996: HUD Community Development $(50,277),
Police Grants $(137,699) and Capital
Projects Fund
$(294,038). These
deficits will be recovered from
reimbursements from grantor agencies, or in the event certain costs are disallowed, from general funds.
28
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
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 1996.
Principal and interest account
Bond reserve account
Actual Required
$ 652,766 $ 619,185
3,641,728 3,641,728
The City was in compliance with the reserve account balance requirements at December 31, 1996).
E. Legal Debt Margin
The City is subject to the municipal finance 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, 1996, the statutory limit for the City was $60,614,557 providing a debt margin of $50,857,096.
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 $2,617,352 plus $6,038 cash on hand and
the bank balance was $3,047,005. The difference between the carrying amount and the bank balance is
outstanding checks and deposits in transit. Of the bank balance, $207,690 was covered by federal deposit
insurance and the remaining $2,839,315 was collateralized by pledged securities held under joint custody receipts
issued by a third -party bank in the City's name. 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. An
unsecured and uncollateralized deposit of $55,839 was held by the Fiscal Agency Department of the Kansas State
Treasurer.
The carrying amount of deposits for the Housing Authority of the City of Salina, a discretely presented component
unit, was $367,193 and the bank balance was $391,799. Of the bank balance, $391,799 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
$991,007 and the bank balance was $1,084,236. Of the bank balance, $1,084,236 was covered by federal
depository insurance or by collateral held by the entity's agency in the Authority's name.
29
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
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 Treasurer's 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 ri sk assumed by the
entity at year end. Category 1 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 dealer 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 dealer's bank.
At December 31, 1996, the City had invested $12,516 in the State Treasurer's municipal investment pool. 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 categories of the City's
investments are as follows:
Category
Carrying Fair
1 2 3 Amount Value
U.S. Treasury Bills $ 24,205,289 $ 0 $ 0 $ 24,205,289 $ 24,195,535
Pooled investment -
State of Kansas 12,516 12,516
Investment in deferred
compensation plan 2,064,933 2,064,933
Bond escrow - investment
in U.S. Treasury Bills 10,667,462 10,667,462
$ 36,950,200 $ 36,940,446
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.
30
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
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, 1996 are as follows:
Subtotal component units 1,358,200 0 1,358,200 404,445 953,755
Total reporting entity $ 28,171,207 $ 12,760,583 $ 40,931,790 $ 11,071,907 $ 29,859,883
B. Receivables
Receivables as of year end, including the applicable allowances for uncollectible accounts, are as follows:
Cash and
Separate
Debt
Investments
Deposits
Total
Restricted
Unrestricted
Primary Government
_
General
$ 5,325,053 $
0
$ 5,325,053
$ 0
$ 5,325,053
Special Revenue
3,536,259
0
3,536,259
0
3,536,259
Debt Service
1,052,539
0
1,052,539
0
1,052,539
Enterprise
14,141,848
10,667,462
24,809,310
10,667,462
14,141,848
Internal Service
2,080,330
0
2,080,330
0
2,080,330
Trust & Agency
676,978
2,093,121
2,770,099
0
2,770,099
Subtotal primary government
26,813,007
12,760,583
39,573,590
10,667,462
28,906,128
Component Units
Salina Housing Authority
367,193
0
367,193
0
367,193
Salina Airport Authority
991,007
0
991,007
404,445
586,562
Subtotal component units 1,358,200 0 1,358,200 404,445 953,755
Total reporting entity $ 28,171,207 $ 12,760,583 $ 40,931,790 $ 11,071,907 $ 29,859,883
B. Receivables
Receivables as of year end, including the applicable allowances for uncollectible accounts, are as follows:
31
Special
Debt
General
Revenue
Service
Enterprise
Total
Primary Government
Receivables:
Accounts $
590,975 $
52,123 $
0 $
796,277 $
1,439,375
Taxes
2,290,803
2,300,208
2,289,301
0
6,880,312
Grants
0
17,796
0
0
17,796
Interest
201,224
0
0
61,071
262,295
Notes
0
4,327
0
0
4,327
Gross receivables
3,083,002
2,374,454
2,289,301
857,348
8,604,105
Less: allowance for
uncollectibles
(301,715)
(5,881)
0
(85,792)
(393,388)
Total $
2,781,287 $
2,368,573 $
2,289,301 $
771,556
8,210,717
Component Units
Housing Authority of the City of Salina
123,487
Salina Airport Authority
39,031
Total
162,518
$
8,373,235
31
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
C. Interfund Receivables and Payables
The composition of interfund balances as of December 31, 1996, is as follows:
Due from/to other funds:
Receivable Fund
General Fund
Payable Funds Amount
Special Revenue Funds
HUD Community Development > 50,600
Police Grants 137,699
Traffic Safety Grant 10,530
Capital Projects Fund 265,923
Total 11; 464,752
D. Fixed Assets
The following is a summary of the changes in the general fixed assets account group during the current year.
9 -VA
Balance
Balance
January 1,
December 31,
1996
Additions
Deletions_
1996
Primary Government
Land
$ 2,589,193
$ 0
$ 0
$ 2,589,193
Land improvements
765,910
219,572
0
985,482
Buildings
10,759,729
29,509
1,000
10,788,238
Machinery and equipment
8,017,458
715,412
105,058
8,627,812
Sub total primary government
22,132,290
964,493
106,058
22,990,725
Component units
Housing Authority of Salina
3,698,839
1,588,437
0
5,287,276
Total reporting entity
$ 25,831,129
$ 2,552,930
$ 106,058
$ 28,278,001
9 -VA
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
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, 1996:
Interest costs are capitalized when incurred by proprietary funds and similar component units on debt where
proceeds were used to finance the construction of assets. Interest earned on proceeds of tax- exempt borrowing
arrangements restricted to the acquisition of qualifying assets is offset against interest costs in determining the
amount to be capitalized.
33
Component
Primary Government
Unit
_
Internal
Salina
Enterprise
Service
Airport
Funds
Funds
Authority
Land
$ 514,050
_
$ 0
$ 2,567,658
Land improvements
4,886,159
0
0
Water plant and equipment
29,710,884
0
0
Sewer plant and equipment
36,732,905
0
0
Airfield and infrastructure
0
0
14,042,676
Equipment
2,093,451
1,017,405
1,035,153
Vehicles
1,323,801
15,911
0
Buildings
575,612
22,072
6,541,389
Construction in progress
2,849,177
0
0
78,686,039
1,055,388
24,186,876
Less accumulated depreciation
26,597,002
559,180
7,146,109
Net fixed assets
$ 52,089,037
$ 496,208
$ 17,040,767
Interest costs are capitalized when incurred by proprietary funds and similar component units on debt where
proceeds were used to finance the construction of assets. Interest earned on proceeds of tax- exempt borrowing
arrangements restricted to the acquisition of qualifying assets is offset against interest costs in determining the
amount to be capitalized.
33
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
I1I. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
E. Capital Leases
The City has entered into a lease agreement as lessee for financing the acquisition of an IBM: AS /400 computer
system with the lease expiring in 1997. This lease agreement qualifies as a capital lease for accounting purposes
(title transfers at the end of the lease term) and, therefore, has been recorded at the present value of the future
minimum lease payments as of the date of its inception.
The following is an analysis of equipment leased under capital leases as of December 31, 1996:
General
Fixed Assets
Machinery and equipment $ 389,355
Minimum future lease payments under capital leases as of December 31, 1996 are:
General Long
Term Debt
1997 future minimum lease payments $ 130,479
Less amount representing interest 4,053
Present value of future minimum lease payments $ 126,426
Payments made during 1996 $ 142,340
34
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
F. General Long -Term Debt
Following is a summary of changes in long -term debt for fiscal year 1996:
Balance
Balance
January 1,
December 31,
1996
Additions
Reductions
1996
Primary Government
General obligations bonds $ 11,519,000
$ 1,847,000 $
2,384,000 $
10,982,000
Revenue bonds 35,845,000
0
955,000
34,890,000
Temporary notes 4,030,000
5,050,000
1,285,000
7,795,000
Capital financing leases 256,220
0
129,794
126,426
Accrued Compensation 1,839,271
160,279
0
1,999,550
$ 53,489,491
$ 7,057,279 $
4,753,794 $
55,792,976
Component Units
General obligations bonds $ 2,850,000
$ 0 $
145,000 $
2,705,000
Revenue bonds 700,000
0
45,000
655,000
Mortgage Payable 1,690,393
0
20,174
1,670,219
$ 5,240,393
$ 0 $
210,174 $
5,030,219
The following is a detailed listing of the city's long -term debt including general obligation bonds,
revenue bonds,
temporary notes and capital leases:
Original
Interest
Bonds
Issue
Rates
Outstanding
Primary Government
General Obligation
Downtown Development 1987, due 12/1/97
5,000,000
6.10% to 6.65%
$ 500,000
Internal Improvements 1988, due 12/1/98
1,115,000
6.15% to 8.15%
190,000
Internal Improvements 1989, due 12/1/99
1,175,000
5.80% to 7.875%
345,000
Broadway Overpass 1990, due 12/1/2000
455,000
5.75% to 7.75%
180,000
Internal Improvements 1991, due 10/1/2001
1,300,000
5.20% to 7.25%
650,000
Street and Utilities 1991, due 10/1/2001
1,417,000
5.40% to 7.40%
700,000
Crawford Street 1991, due 10/1/2001
1,785,000
4.50% to 6.50%
885,000
Crawford Street 1992, due 10/1/2002
1,240,000
3.75% to 5.90%
750,000
Internal Improvements 1993, due 10/1/2003
685,000
3.50% to 5.50%
490,000
Internal Improvemetns 1993, due 10/1/2003
1,800,000
3.40% to 5.00%
1,320,000
Internal Improvemetns 1994, due 10/1/2004
1,175,000
4.70% to 6.50%
935,000
Internal Improvements 1995, due 10/1/2005
2,434,000
4.75% to 6.50%
2,190,000
Internal Improvements 1996, due 8/01/2006
1,847,000
4.65% to 5.00%
1,847,000
Total general obligation bonds
$ 10,982,000
1«
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
F. General Long -Term Debt - continued
Revenue Bonds
Revenue Refunding 1990, due 10/1/2005
Water and Sewer 1990, due 10/1/2008
Water and Sewer 1992, due 10/1/2012
Water and Sewer 1993, due 10/1/2013
Revenue Refunding 1994, due 9/1/2012
Water and Sewer 1994, due 10/1/2014
Total revenue bonds
Temporary Notes
Landfill 1994, due 4/1/97
Landfill, due 9/1/98
Subdivision, due 11/1/97
Magnolia Rd, due 3/01/97
Total temporary notes
Capital Leases
IBM AS /400 system, due 12/1/97
Component Unit
Salina Airport Authority
General Obligation Bonds
Economic Development 1990, due 2010
Economic Development 1990, due 2010
General Obligation 1993, due 2003
General Obligation 1993, due 2003
Total general obligation bonds
Revenue Bonds
Leasehold revenue 1991, due 2006
Total bonds
Original
Interest
Bonds
Issue
Rates
Outstanding
$ 5,655,000
6.00% to 7.00%
$ 3,925,000
2,210,000
7.00% to 7.10%
2,210,000
15,000,000
5.40% to 7.40%
13,280,000
3,200,000
4.50% to 5.25%
2,910,000
11,390,000
4.30% to 5.25%
11,390,000
1,230,000
5.10 %to 7.10%
1,175,000
$ 34,890,000
285,000
4.00% to 4.70`.% $
95,000
1,900,000
4.23855%
1,300,000
1,350,000
4.0825%
1,350,000
5,050,000
3.500%
5,050,000
$
7,795,000
389,355
6.10% $
126,426
1,900,000 6.40% to 8.375 $ 1,580,000
773,000 6.5% to 8.5% 640,000
375,000 3.4% to 5.0% 280,000
275,000 3.85% to 4.750./o 205,000
2,705,000
850,000 5.0% to 7.25% 655,000
$ 3,360,000
Housing Authority of the City of Salina
Mortgage Payable to Dept of HUD, Maturity
and interest are subsidized by the US Dept. of HUD -
Mortgage Payable to Federal Financing Bank 925,473
36
6.6%
$ 967,445
702,774
$ 1,670,219
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
F. General Long -Term Debt - continued
Interest paid in 1996 is as follows
Primary government
General obligation bonds
$ 632,304
Revenue bonds
2,092,718
Temporary notes
138,409
Capital leases
12,546
Component Unit
Total
Salina Airport Authority
232,301
Housing Authority of Salina
47,715
Annual debt service requirements to maturity for general obligation bonds to be paid with tax levies -
37
General Obligation - Primary Government
Bonds
Interest
Year
Outstanding
Due
Total
1997
$ 2,142,000 $
579,348
$ 2,721,348
1998
1,635,000
447,876
2,082,876
1999
1,540,000
363,476
1,903,476
2000
1,420,000
284,649
1,704,649
2001
1,375,000
211,484
1,586,484
To maturity
2,870,000
334,881
3,204,881
$ 10,982,000 $
2,221,714
$ 13,203,714
General Obligation- Component Units
Bonds
Interest
Year
Outstanding
Due
Total
1997
$ 155,000 $
171,995
$ 326,995
1998
165,000
163,475
328,475
1999
180,000
154,503
334,503
2000
190,000
144,638
334,638
To maturity
2,015,000
782,402
2,797,402
$ 2,705,000 $
1,417,013
$ 4,122,013
37
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
F. General Long -Term Debt - continued
Annual debt service requirements to maturity for revenue bonds to be paid with utility revenues-
$ 34,890,000 $ 19,702,361 $ 54,592,361
Annual debt service requirements to maturity for revenue bonds to be paid with service revenues-
Revenue Bonds - Primary Government
Bonds
Interest
Year
Outstanding
Due
Total
1997
$ 1,015,000 $
2,026,508
$ 3,041,508
1998
1,085,000
1,955,723
3,040,723
1999
1,150,000
1,879,668
3,029,668
2000
1,220,000
1,803,858
3,023,858
2001
1,990,000
1,731,533
3,721,533
To maturity
28,430,000
10,305,071
38,735,071
$ 34,890,000 $ 19,702,361 $ 54,592,361
Annual debt service requirements to maturity for revenue bonds to be paid with service revenues-
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
Year Outstanding Due Total
1997 $ 7,095,000 $ 336,013 $ 7,431,013
1998 700,000 21,700 721,700
$ 7,795,000 $ 357,713 $ 8,152,713
38
Revenue Bonds- Component Units
Bonds
Interest
Year
Outstanding
Due
Total
1997
$ 50,000 $
44,777 $
94,777
1998
50,000
41,703
91,703
1999
55,000
38,552
93,552
2000
60,000
35,005
95,005
To maturity
440,000
116,970
556,970
$ 655,000 $
277,007 $
932,007
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
Year Outstanding Due Total
1997 $ 7,095,000 $ 336,013 $ 7,431,013
1998 700,000 21,700 721,700
$ 7,795,000 $ 357,713 $ 8,152,713
38
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
F. General Long -Term Debt - continued
Annual debt service requirements to maturity for capital leases to be paid with tax levies-
Capital Financing Leases - Primary Government
Leases Interest
Year Outstanding Due Total
1997 $ 126,426 $ 4,053 $ 130,479
Defeased 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 financial statements. At December 31,
1996, the following outstanding bonds are considered defeased:
1990- A Refunding Issue $ 2,305,000
Special assessments. As provided by Kansas statutes, projects financed in part by special assessments are
financed 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
assessments received after the issuance of bonds are recorded as revenue in the debt service fund. The special
assessments receivable are not recorded as revenue when levied against the respective properly owners as such
amounts are not available to finance 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 Civ� 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 for 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 terms 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, 1996, total outstanding conduit debt was $36,905,323.
WE
Mortgage - Component Unit
Mortgage
Interest
Year
Outstanding
Due
Total
1997
$ 21,378 $
46,510
$ 67,888
1998
22,916
44,972
67,888
1999
24,428
43,460
67,888
2000
26,041
41,847
67,888
2001
27,649
40,239
67,888
To maturity
1,547,807
302,184
1,849,991
$ 1,670,219 $
519,212
$ 2,189,431
Annual debt service requirements to maturity for capital leases to be paid with tax levies-
Capital Financing Leases - Primary Government
Leases Interest
Year Outstanding Due Total
1997 $ 126,426 $ 4,053 $ 130,479
Defeased 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 financial statements. At December 31,
1996, the following outstanding bonds are considered defeased:
1990- A Refunding Issue $ 2,305,000
Special assessments. As provided by Kansas statutes, projects financed in part by special assessments are
financed 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
assessments received after the issuance of bonds are recorded as revenue in the debt service fund. The special
assessments receivable are not recorded as revenue when levied against the respective properly owners as such
amounts are not available to finance 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 Civ� 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 for 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 terms 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, 1996, total outstanding conduit debt was $36,905,323.
WE
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
G. 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
General $ 0 $ 160,460 $ 160,460
Special Revenue Funds
Business Improvement District 17,000 0 17,000
Tourism and Convention 0 238,629 238,629
$ 17,000 $ 399,089 $ 416,089
Residual equity transfers were made at year end to close projects in the following fund.
Transfers from Transfers to
Capital
Projects Debt
Funds Service Fund Total
General Fund $ 11,164 $ 0 $ 11,164
Capital Projects Funds 0 16,927 16,927
$ 11,164 $ 16,927 $ 28,091
H. Contributed Capital
The changes in the City's contributed capital accounts for its proprietary and internal service funds were as
follows:
Internal Service Funds
Central Garage
Information Services
Enterprise Funds
Sanitation
Solid Waste
Municipal Golf Course
Water & Sewer
Balance
January 1,
$ 16,611 $
438,567
Contributing
Source
General
Fixed
Assets
0 $
69,868
Balance
16,611
508,435
5,187 0 5,187
72,743 4,347 77,090
1,700 0 1,700
8,385,683 0 8,385,683
$ 8,920,491 $ 74,215 $ 8,994,706
40
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
IV. OTHER INFORMATION
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 defined
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 financial report that includes financial statements and
required supplementary information. Those reports may be obtained by writing to KPERS (400 SE 8th Avenue,
Suite 200, Topeka, Kansas 66603 -3925) or by calling 1- 800 - 228 -0366.
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 1996 is 2.48 %. The City employer contributions to KPERS for the years ending December 31, 1996,
1995 and 1994 were $176,658, $150,456, and $128,000, respectively, equal to the required contributions for each
year. The KP &F employer rate established for fiscal years beginning in 1996 is 13 %. Employers participating in
KP &F also make contributions to amortize the liability for past service costs, if any, which are determined
separately for each participating employer. The City's contributions to KP &F for the years ended December 31,
1996, 1995 and 1994 were $716,750, $652,708, and $634,508, 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.
All amounts of compensation deferred under the Plan, all property and rights purchased with those amounts and all
income attributable to those amounts, property, or rights are (until paid or made available to the employee or other
beneficiary) solely the property and rights of the City (without being restricted to the provisions of benefits under
the Plan), subject only to the claims of the City's general creditors. Participants' rights under the Plan are equal to
those of general creditors of the City in an amount equal to the fair market value of the deferred account for each
participant. The deferred compensation plan is accounted for as an agency fund. The plan's assets are presented at
fair market value and captioned as "cash and investments" with the corresponding liabilities captioned "deferred
compensation benefits."
It is the opinion of the City's legal counsel that the City has no liability for losses under the plan agreement but
does have the duty of due care that would be required of an ordinary prudent investor. The City believes that it is
unlikely that it will use the assets to satisfy the claims of general creditors in the future.
C. Vacation and Sick Pay
The City's policies regarding vacation and sick pay permit employees to accumulate a maximum 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, 1996 accrued compensated absences totaled $1,999,550.
41
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
IV. OTHER INFORMATION - continued
D. Flexible Benefit Plan (I.R.C. 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.
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.
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 firemen). 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 financial resources. Changes in the balances of claims liabilities during
the past two years are as follows:
Unpaid claims, January 1
Incurred claims (including
IBNRs)
Claim payments
Unpaid claims, December 31
F. Capital Projects
1996 1995
$ 206,434 $ 234,429
15,197 140,343
(92,645) (168,338)
$ 128,986 $ 206,434
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, 1996:
Project Name
Magnolia/1-35 Interchange
Subdivision III
Centennial Road
Centennial "S" Curve
Subdivision 1995
Ninth and Broadway
Subdivision 1996
42
Project
Total Project
Authorization
Expenditures
5,939,000
$ 1,201,265
689,443
683,239
104,089
104,089
51,966
51,966
1,585,205
1,476,255
1,124,368
1,119,025
443,499
878,504
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
IV. OTHER INFORMATION - continued
G. Subsequent Events
On February 10, 1997, the city issued $4,370,000 in temporary notes at a rate of 4.01 %. The proceeds are to be
used as temporary financing for a portion of the Magnolia/1 -135 Interchange project and certain subdivision
proj ects.
On April 7, 1997, the city issued $1,650,000 in general obligation bonds at a rate of 4.86 %. The proceeds are to be
used for financing the construction of certain subdivision projects and concrete paths at the municipal golf course.
H. Contingent Liabilities
The City receives significant financial assistance from numerous federal and state governmental agencies in the
form of grants and state pass - through aid. The disbursement of funds received under these programs generally
requires compliance with terms and conditions specified in the grant agreements and is subject 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 financial statements of the City at December 31, 1996.
The city is a defendant in various lawsuits. Although the outcome of these lawsuits is not presently determinable,
it is the opinion of the City's legal counsel that resolution of these matters will not have a material adverse effect on
the financial 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 perform 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 $460,929 reported as landfill closure and postclosure care liability at December 31 represents the
cumulative amount reported to date based on the use of 2% of the estimated capacity of the landfill, plus a
remaining $241,054 estimated closure costs for the pre - subtitle D cell, which stopped accepting waste in 1994.
The City's solid waste fund will recognize the remaining estimated cost of closure and postclosure care of
$2,697,920 as the remaining estimated capacity is filled over the remaining life expectancy of 53 years. These
amounts are based on what it would cost to perform all closure and postclosure care in 1996. Actual cost may
be higher due to inflation, changes in technology, or changes in regulations. The City is required by State and
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 LS 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.
43
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1996
IV. OTHER INFORMATION -continued
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, 1996 is presented
below.
K. Environmental Matter
The Kansas Department of Health and Environment (KDHE) issued a report in 1994 indicating the presence 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 completed. The necessary remediation work will be conducted over
the next several years at a yet undetermined cost to the City's water utility fund.
44
Solid
Golf
Water
Waste
Course
and
Sanitation
Disposal
Division
Sewer
Total
Operating revenues
$ 1,128,113 $
2,017,280 $
678,961 $
10,506,646 $
14,331,000
Depreciation expense
43,515
347,131
53,842
1,952,867
2,397,355
Net operating income (loss)
(31,472)
1,033,054
(21,195)
1,406,697
2,387,084
Net income (loss)
(2,188)
904,722
(29,287)
546,823
1,420,070
Property, plant and
equipment additions
53,548
227,525
54,625
2,823,582
3,159,280
Net working capital
591,469
126,812
66,286
21,957,615
22,742,182
Total assets
937,891
6,716,673
404,185
70,545,274
78,604,023
Bonds and temporary
notes payable
0
3,222,287
46,556
34,890,000
38,158,843
Total equity
848,159
2,869,260
327,401
34,642,196
38,687,016
K. Environmental Matter
The Kansas Department of Health and Environment (KDHE) issued a report in 1994 indicating the presence 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 completed. The necessary remediation work will be conducted over
the next several years at a yet undetermined cost to the City's water utility fund.
44
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.
45
City of Salina, Kansas
Schedule 1
GENERAL FUND
COMPARATIVE BALANCE SHEETS
December 31, 1996 and 1995
ASSETS
1996
1995
Cash and investments
$ 5,325,053 1;
5,688,761
Receivables
1,541,888
Accounts
289,260
284,475
Taxes
2,290,803
1,874,005
Grants
0
4,680
Interest
201,224
297,243
Inventory
57,882
72,294
Interfund receivable
464,752
102,318
Total assets
$ 8,628,974 $
8,323,776
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable
Retainage payable
Deferred revenue
Total liabilities
Fund balances
Reserved for encumbrances
Reserved for inventory
Unreserved
Undesignated
Total fund balances
Total liabilities and fund balances
46
$ 167,251 $
151,880
4,948
25,220
1,478,168
1,364,788
1,650,367
1,541,888
1,110,349
1,395,228
57,882
72,294
5,810,376
5,314,366
6,978,607
6,781,888
$ 8,628,974 $
8,323,776
City of Salina, Kansas
GENERALFUND
COMPARATIVE STATEMENTS OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
For the fiscal years ended December 31, 1996 and 1995
Revenues
Taxes
Intergovernmental
Charges for services
Fines
Use of money and property
Reimbursements
Miscellaneous
Total revenues
Expenditures
Current
General government
Public safety
Public works
Parks and recreation
Cultural
Community development
Health and welfare
Other
Capital outlay
Total expenditures
Excess of revenues over expenditures
Other financing sources (uses)
Operating transfers in
Operating transfers out
Sale of assets
Total other financing sources (uses)
Excess of revenues and other sources over
expenditures and other uses
Fund balances, January 1
Residual equity transfer out
Fund balances, December 31
47
1996
$ 11,598,859
1,240,274
1,607,531
969,759
818,087
70,645
' "n n, I
I i Inc nnn
1,662,081
7,104,335
1,621,302
1,872,887
469,901
260,722
389,742
29,561
2,979,600
1 L 7 n n —
Schedule 2
1 nn_-
$ 10,554,019
1,242,823
1,742,782
1,092,880
808,940
46,786
Cn^ '1/c
15,995,595
1,627,248
6,717,771
1,467,141
1,741,066
470,270
223,890
382,947
113,315
1 GL9 nn
1 C 1n'9 f-
294,959 688,043
17,000 17,000
(160,460) (169,693)
r4 *'ISin '1A n')C
(87,076) (128,658)
207,883
6,781,888
(11,164)
$ 6,978,607
559,385
6,222,503
0
$ 6,781,888
City of Salina, Kansas
GENERAL FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1996 and 1995
Revenues
Taxes
Property
Delinquent
Motor vehicle
Sales
Franchise
Total taxes
Intergovernmental
Bingo
City - County revenue share
LAVTR
Liquor tax
Federal grants
EMS - County
Total intergovernmental
Fees
Recreation
Activity fund
Emergency medical services
Fire protection outside city
Other
Total fees
Fines
Permits and inspection
Charges for services
Use of money and property
Reimbursements
Miscellaneous
Total revenues
1996
Variance
Favorable
Actual Budget (Unfavorable)
Schedule 3
1995
Variance
Favorable
Actual Budget (Unfavorable)
$ 1,234,203 $
1,211,689 $
22,514 $
292,275 $
13,995
6,000
7,995
15,809
67,159
54,930
12,229
197,194
8,250,536
8,450,000
(199,464)
8,326,155
1,836,694
1,747,500
89,194
1,739,323
11,402,587
11,470,119
(67,532)
10,570,756
272,567 $ 19,708
16,900
(1,091)
170,033
27,141
7,852,000
474,155
1,655,000
84,323
9,966,520 604,236
24,149
15,000
9,149
13,796
15,000
(1,204)
324,686
327,771
(3,085)
313,596
313,758
(162)
355,675
355,675
0
344,328
344,328
0
84,862
87,333
(2,471)
84,825
86,268
(1,443)
35,114
17,500
17,614
34,884
0
34,884
415,788
415,000
788
451,394
434,000
17,394
1,240,274
1,218,279
21,995
1,242,823
1,193,354
49,469
229,691
245,000
(15,309)
223,104
224,200
(1,096)
116,633
120,000
(3,367)
121,860
141,000
(19,140)
376,227
380,000
(3,773)
421,385
350,000
71,385
148,453
145,000
3,453
102,413
145,000
(42,587)
227,347
216,000
11,347
432,861
206,000
226,861
1,098,351
1,106,000
(7,649)
1,301,623
1,066,200
235,423
969,759
990,000
(20,241)
1,026,956
824,000
202,956
329,106
270,000
59,106
277,660
230,000
47,660
457,257
453,198
4,059
441,016
436,904
4,112
914,105
680,000
234,105
742,410
450,000
292,410
75,325
57, 147
18, 178
36,398
40,000
(3,602)
50,829
48,500
2,329
235,414
40,000
195,414
16,537,593
16,293,243
244,350
15,875,056
14,246,976
1,628,078
48
City of Salina, Kansas
GENERAL FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1996 and 1995
Expenditures
General government
City commission
City manager
Legal
Finance
Personnel
Buildings
Human relations
Permits and inspection
Gypsum Hill Cemetery
Contingency
Housing rehabilitation
Public safety
Police
Municipal court
Parking control
Fire
Public works
Engineering
Streets
Flood works
Traffic control
Planning
Recreation
Parks and recreation
Swimming pools
Neighborhood centers
Recreation
Cultural
Arts and humanities
Smoky Hill Museum
Health and welfare
Health
Community development
Agency contracts
Capital outlay
Other
Administrative expenses
Cash reserve
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Actual
$ 70,947 $
249,032
90,088
339,036
139,258
268,778
107,709
256,408
89,969
56,765
46,883
3,061,886
680,937
0
3,420,505
225,883
936,235
113,606
154,699
167,731
732,193
85,267
60,359
995,069
225,352
244,549
389,742
194,241
2,738,431
29,561
0
16,171,119
1996
Variance
Favorable
Budget (Unfavorable)
94,890 $
236,072
93,500
326,434
106,225
301,140
118,230
225,606
92,862
170,000
75,000
3,174,849
728,671
0
3,436,475
223,712
955,779
113,200
166,850
161,758
738,572
69,200
77,224
956,317
225,012
241,517
394,842
194,425 184
2,150,000 (588,431)
0
3,254,166
2,960,970
23,943 $
(12,960)
3,412
(12,602)
(33,033)
32,362
10,521
(30,802)
2,893
113,235
28,117
112,963
47,734
0
15,970
(2,171)
19,544
(406)
12,151
(5,973)
6,379
(16,067)
16,865
(38,752)
(340)
(3,032)
5,100
29,561
3,254,166
19,132,089
Schedule 3
Palle 2
1995
Variance
Favorable
Actual Budget (Unfavorable)
67,541 $
222,628
94,065
282,141
96,520
266,854
109,039
214,432
85,842
164,114
0
2,876,539
648,598
29,072
3,167,775
194,069
889,431
100,262
144,139
154,440
678,253
71,078
69,014
922,720
214,685
255,585
382,947
258,106
3,042,845
113,315
0
15,816,049
98,800 $
221,228
90,900
320,868
95,500
277,876
112,008
207,144
88,961
215,000
0
2,897,809
633,309
38,696
3,267,832
196,288
924,923
102,965
143,757
155,588
721,146
68,200
74,570
909,155
200,067
205,400
382,947
193,425
2,010,000
100,000
2,784,442
17,738,824
31,259
(1,400)
(3,165)
38,747
(1,020)
11,022
2,969
(7,288)
3,119
50,886
0
21,270
(15,289)
9,624
100,057
2,219
35,492
2,703
(382)
1,148
42,893
(2,878)
5,556
(13,565)
(14,618)
(50,185)
0
(64,681)
(1,032,845)
(13,315)
2,784,442
1,922,775
366,474 (2,838,846) 3,205,320 59,007 (3,491,845) 3,550,853
49
City of Salina, Kansas
GENERAL FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1996 and 1995
Other financing sources (uses)
Operating transfer in
Operating transfer out
Sale of assets
Total other financing
sources (uses)
Excess (deficiency) of revenues
and other sources over (under)
expenditures and other uses
Fund balances,
January 1
Residual equity transfer out
Fund balances,
December 31
1996
Variance
Favorable
Actual Budget (Unfavorable)
$ 17,000 $ 17,000 $ 0 $
(160,460) (100,000) (60,460)
56,384 0 56,384
(87,076) (83,000) (4,076)
279,398 (2,921,846) 3,201,244
4,243,971 2,921,846 1,322,125
(11,164) 0 (11,164)
Schedule 3
Page 3
(69,651) (3,694,346) 3,624,695
4,313,622 3,694,346 619,276
0 0 0
$ 4,512,205 $ 0 $ 4,512,205 $ 4,243,971 $ 0 $ 4,243,971
50
1995
Variance
Favorable
Actual
Budget
(Unfavorable)
17,000 $
17,000
$ 0
(169,693)
(228,000)
58,307
24,035
8,500
15,535
(128,658)
(202,500)
73,842
(69,651) (3,694,346) 3,624,695
4,313,622 3,694,346 619,276
0 0 0
$ 4,512,205 $ 0 $ 4,512,205 $ 4,243,971 $ 0 $ 4,243,971
50
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.
Utility fund - To account for the electric, gas, water and telephone costs of the City's operations except for
those utility costs which are directly chargeable to Enterprise and Internal Service funds.
Special liability fund - To account for liability and worker's compensation insurance costs.
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.
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 i'or 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.
51
City of Salina, Kansas
SPECIAL REVENUE FUNDS - CONTINUED
Fair housing fund - To account for grants received from the federal government to be used to monitor and
mediate fair housing complaints.
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.
Traffic safety grant fund - To account for revenues received from grants to be used for traffic
enforcement.
52
This page left blank intentionally.
ASSETS
Cash and investments
Receivables
Accounts
Taxes
Grants
Notes
Total assets
City of Salina, Kansas
SPECIAL REVENUE FUNDS
COMBINING BALANCE SHEET
December 31, 1996
(With comparative totals for December 31, 1995)
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable $
Retainage payable
Due to funds
Deferred revenue
Total liabilities
Fund balances
Reserved for encumbrances
Unreserved
Undesignated (deficit)
Total fund balances (deficit)
Total liabilities and
13,826 $
65,595 $
0 $
Business
Employee
0
Special
Improvement
Benefits
Utility
Liability
District
$ 1,609,427 $
475,262 $
96,026
$ 3,187
0
0
0
4,958
1,241,028
568,973
10,000
0
0
0
0
0
0
0
0
0
$ 2,850,455 $
1,044,235 $
106,026
;$ 8,145
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable $
Retainage payable
Due to funds
Deferred revenue
Total liabilities
Fund balances
Reserved for encumbrances
Unreserved
Undesignated (deficit)
Total fund balances (deficit)
Total liabilities and
13,826 $
65,595 $
0 $
0
0
0
0
0
0
0
0
0
1,241,028
568,973
10,000
1,303
1,254,854
634,568
10,000
1,303
0
0
0
0
1,595,601
409,667
96,026
6,842
1,595,601
409,667
96,026
6,842
fund balances $ 2,850,455 $ 1,044,235 $ 106,026 8,145
53
Schedule 4
Tourism Special
0 0 0 0 45,288
136,048 0 0 344,159 0
$ 0 $ 2,750 $ 22,800 $ 5,459 $ 14,520
0 0 0 10,414 0
0 0 0 0 0
0 0 0 0 0
0 0
136,048 99,030
0 215,408 0
0 708,636 446,923
0 924,044 446,923
$ 136,048 $ 101,780 $ 22,800 $ 939,917 $ 461,443
54 cont.
City of Salina, Kansas
SPECIAL REVENUE FUNDS
COMBINING BALANCE SHEET
December 31, 1996
(With comparative totals for the fiscal year ended December 31, 1995)
Bicentennial
HUD
Community
0
0
Center
Community
Development
Heritage
ASSETS
Event
Development
Revolving
Commission
Cash and investments $
49,029
$ 0
$ 86,867
1; 1,493
Receivables
Total liabilities and
Accounts
0
0
0
0
Taxes
0
0
0
0
Grants
0
0
0
0
Notes
0
323
0
0
Total assets $
49,029
$ 323
$ 86,867
$ 1,493
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable $
0
$ 0
$ 0
$ 0
Retainage payable
0
0
0
0
Due to funds
0
50,600
0
0
Deferred revenue
0
0
0
0
Total liabilities
0
50,600
0
0
Fund balances
Reserved for encumbrances
0
0
0
0
Unreserved
Undesignated (deficit)
49,029
(50,277)
86,867
1,493
Total fund balances (deficit)
49,029
(50,277)
86,867
1,493
Total liabilities and
fund balances $
49,029 $
323 $
86,867 $
1,493
55
Schedule 4
Page 2
$ 0 $
Special
0 $
Traffic
Total
75,316
Fair
Law
Police
Safety
10,414
0
Housing
Enforcement
Grants
Grant
1996
1995
$ 41,808
$ 36,667 $
0 $
0 $
3,536,259 $
2,923,074
0
0
0
0
50,246
69,279
0
0
0
0
2,300,208
3,578,387
0
0
0
17,796
17,796
48,536
0
0
0
0
323
1,016
$ 41,808
$ 36,667 $
0 $
17,796 $
5,904,832 $
6,620,292
$ 0 $
0 $
0 $
0 $
124,950 $
75,316
0
0
0
0
10,414
0
0
0
137,699
10,530
198,829
102,318
0
0
0
0
1,821,304
3,101,098
0
0
137,699
10,530
2,155,497
3,278,732
0
0
0
0
215,408
159,633
41,808
36,667
(137,699)
7,266
3,533,927
3,181,927
41,808
36,667
(137,699)
7,266
3,749,335
3,341,560
$ 41,808 $
36,667 $
0 $
17,796 $
5,904,832 $
6,620,292
56
City of Salina, Kansas
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
For the fiscal year ended December 31, 1996
(With comparative totals for the fiscal year ended December 31, 1995)
Revenues
Taxes
Intergovernmental
Charges for services
Fines
Special assessments
Interest
Reimbursements
Miscellaneous
Total revenues
Expenditures
Current
General government
Public safety
Public works
Community development
Health and welfare
Bicentennial Center
Other
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other financing sources (uses)
Operating transfers in
Operating transfers out
Total other financing
sources (uses)
Excess (deficiency) of revenues
and other sources over (under)
expenditures and other uses
Fund balances (deficit),
January 1
Fund balances (deficit),
December 31
Employee
Benefits Utility
$ 2,638,285 $ 860,870 $
185,000 0
0 0
0 0
0 0
0 0
306,808 0
3,302,551
2,906,319
0
0
0
0
0
0
0
396,232
0
0
860,870
0
0
799,993
0
0
0
0
Special
Liability
414,554
0
0
0
0
0
0
0
396,998
0
0
0
0
0
0
799,993 396,998
60,877 17,556
0 0
0 0
0 0
396,232 60,877 17,556
1,199,369 348,790 78,470
$ 1,595,601 $ 409,667 $ 96,026
57
Schedule 5
Business
Tourism
Special
Improvement
and
Parks and
Special
Special
Bicentennial
District
Convention
Recreation
Alcohol
Gas
Center
$ 0 $
583,506 $
0 $
0 $
0
$ 0
0
0
84,862
84,862
1,336,942
0
0
0
0
0
0
705,987
474
0
0
0
0
0
59,920
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4,353
0
60,394
583,506
84,862
84,862
1,341,295
705,987
61,667
357,944
0
0
0
0
0
0
0
0
0
0
0
0
0
0
209,730
0
0
0
0
0
0
0
0
0
0
84,862
0
0
0
0
0
0
0
915,341
0
0
0
0
0
0
0
0
70,657
0
1,131,349
71,263
61,667
357,944
70,657
84,862
1,341,079
986,604
(1,273)
225,562
14,205
0
216
(280,617)
0
0
0
0
0
338,629
(17,000)
(238,629)
0
0
0
0
(17,000)
(238,629)
0
0
0
338,629
(18,273)
(13,067)
14,205
0
216
58,012
25,115
149,115
84,825
0
923,828
388,911
$ 6,842 $
136,048 $
99,030 $
0 $
924,044
$ 446,923
58 cont.
City of Salina, Kansas
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
For the fiscal year ended December 31, 1996
(With comparative totals for the fiscal year ended December 31, 1995)
Revenues
Taxes
Intergovernmental
Charges for services
Fines
Special assessments
Interest
Reimbursements
Miscellaneous
Total revenues
Expenditures
Current
General government
Public safety
Public works
Community development
Health and welfare
Bicentennial Center
Other
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other financing sources (uses)
Operating transfers in
Operating transfers out
Total other financing
sources (uses)
Excess (deficiency) of revenues
and other sources over (under)
expenditures and other uses
Fund balances (deficit),
January 1
Fund balances (deficit),
December 31
Bicentennial
HUD
Community
(76)
Center
Community
Development
Heritage
Event
Development
Revolving
Commission
$ 0
$ 0
$ 0
$ 0
0
164,565
0
0
847,253
0
0
0
0
0
0
0
0
0
0
0
0
66
3,358
0
0
60
4,068
0
0
0
0
0
847,253
164,691
7,426
0
0
0
0
76
0
0
0
0
0
0
0
0
0
212,472
51
0
0
0
0
0
853,148
0
0
0
0
0
0
0
853,148 212,472
(5,895) (47,781)
0 0
0 0
0 0
51 76
7,375 (76)
0 0
0
0
(5,895)
(47,781)
7,375
(76)
54,924
(2,496)
79,492
1,569
$ 49,029 $
(50,277) $
86,867 9>
1,493
59
Special Traffic
Fair Law Police Safety
Housing Enforcement Grants Grant
$ 0 $ 0 $ 0 $
Schedule 5
Page 2
Total
1996 1995
0
0
113,446
., W
132,937
., ,.,.,.- W
2,102,614
.,..,.,.,"
1,927,421
0
0
0
0
1,553,240
1,843,095
0
0
0
0
474
467
0
0
0
0
59,920
93,997
0
1,545
0
0
4,969
5,811
27 24G
0
4 323
0
352 624
15 802
0 0 0 177,371 209,900
37,925
15,440
0
0
0
0
0
255,468
133,164
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
n
n
n
n
3,738,444 3,468,109
388,632 388,989
1,009,723 855,861
212,523 62,568
84,862 84,825
1,768,489 2,067,114
n n
19,901
3,709
255,468
133,164
8,484,112
8,119,698
18,024
(2,164)
(137,699)
(227)
264,315
434,322
0
0
60,460
0
399,089
421,158
0
0
0
0
(255,629)
(268,465)
0
0
60,460
0
143,460
152,693
18,024
(2,164)
(77,239)
(227)
407,775
587,015
23,784
38,831
(60,460)
7,493
3,341,560
2,754,545
$ 41,808 $
36,667 $
(137,699) $
7,266 $
3,749,335 $
3,341,560
.1
Revenues
Taxes
Property
Delinquent
Motor vehicle
Total taxes
Intergovernmental
Reimbursed expenses
Miscellaneous revenues
Total revenues
Expenditures
General government
Earned leave
Unemployment
Social security
Life insurance
Kansas Police and Fire
Retirement
Kansas Public Employees
Retirement
Health insurance
Wellness
Other benefits
Administrative expenses
Cash reserve
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Fund balances,
January 1
Fund balances,
December 31
City of Salina, Kansas
EMPLOYEE BENEFIT SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1996 and 1995
1996
Variance
Favorable
Actual Budget (Unfavorable)
$ 2,119,336 $
2,080,700 $
42,852
45,000
476,097
411,457
2,638,285
2,537,157
185,000
185,000
306,808
0
172,458
0
3,302,551 2,722,157
21,932
60,000
25,940
30,530
415,361
437,940
45,691
49,490
693,602
700,000
105,430
106,200
1,121,667
1,068,500
61,477
46,300
219
5,400
415,000
415,000
0
800,000
2,906,319 3,719,360
Schedule 6
1995
Variance
Favorable
Actual Budget (Unfavorable)
38,636 $
2,106,728 $
2,041,673 $
65,055
(2,148)
38,643
40,600
(1,957)
64,640
478,394
408,000
70,394
101,128
2,623,765
2,490,273
133,492
0
185,000
185,000
0
306,808
7,512
0
7,512
172,458
197,217
0
197,217
580,394
3,013,494
2,675,273
338,221
38,068
38,583
4,590
24,531
22,579
394,377
3,799
45,948
6,398
624,465
770
93,792
(53,167)
969,977
(15,177)
47,425
5,181
5,250
0
380,000
800,000
0
813,041 2,624,348
396,232 (997,203) 1,393,435
1,199,369 997,203 202,166
40,000
1,417
26,713
2,179
396,690
2,313
49,490
3,542
630,000
5,535
106,200
12,408
1,070,800
100,823
41,600
(5,825)
0
(5,250)
380,001)
0
486,001)
486,000
3,227,490 603,142
389,146 (552,217) 941,363
810,223 552,217 258,006
$ 1,595,601 $ 0 $ 1,595,601 $ 1,199,369 $ 0 $ 1,199,369
321
City of Salina, Kansas
62
Schedule 6
Page 2
UTILITY SPECIAL
REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES
- ACTUAL AND BUDGET
For the fiscal years
ended December 31, 1996 and 1995
1996
1995
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
Revenues
Taxes
Property
$ 706,512 $
693,599
$ 12,913 $
617,418 $
598,430
$ 18,988
Delinquent
13,582
13,000
582
12,945
15,800
(2,855)
Motor vehicle
140,776
120,601
20,175
185,898
159,459
26,439
Total revenues
860,870
827,200
33,670
816,261
773,6139
42,572
Expenditures
General government
Gas service
75,269
88,000
12,731
62,429
86,000
23,571
Street lighting
278,107
295,000
16,893
277,994
290,000
12,006
Water service
106,367
121,000
14,633
58,412
96,000
37,588
Light and power
298,423
331,000
32,577
264,093
308,000
43,907
Traffic control
41,827
45,000
3,173
40,654
42,000
1,346
Cash reserves
0
135,000
135,000
0
125,000
125,000
Total expenditures
799,993
1,015,000
215,007
703,582
947,000
243,418
Excess (deficiency) of
revenues over (under)
expenditures
60,877
(187,800)
248,677
112,679
(173,311)
285,990
Fund balances,
January 1
348,790
187,800
160,990
236,111
173,311
62,800
Fund balances,
December 31
$ 409,667 $
0
$ 409,667 $
348,790 $
0
$ 348,790
62
City of Salina, Kansas
Schedule 6
Page 3
SPECIAL LIABILITY SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1996 and 1995
63
1996
1995
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
Revenues
Taxes
Property
$ 330,729 $
324,784
$ 5,945 $
343,451 $
332,927
$ 10,524
Delinquent
6,305
7,300
(995)
5,028
6,300
(1,272)
Motor vehicle
77,521
67,095
10,426
74,852
63,455
11,397
Total revenues
414,555
399,179
15,376
423,331
402,682
20,649
Expenditures
General government
Administrative expenses
396,999
397,000
1
397,000
397,000
0
Cash reserve
0
60,000
60,000
0
40,000
40,000
Total expenditures
396,999
457,000
60,001
397,000
437,000
40,000
Excess (deficiency) of
revenues over (under)
expenditures
17,556
(57,821)
75,377
26,331
(34,318)
60,649
Fund balances,
January 1
78,470
57,821
20,649
52,139
34,318
17,821
Fund balances,
December 31
$ 96,026 $
0
$ 96,026 $
78,470 $
0
$ 78,470
63
Revenues
Fines
Special assessments
Total revenues
Expenditures
General government
Contractual
Excess of revenues
over expenditures
Other financing sources
(uses)
Operating transfers out
Excess (deficiency) of
revenues over (under)
expenditures and other uses
Fund balances,
January I
Fund balances,
December 31
City of Salina, Kansas
(17,000)
0
Schedule 6
(17,000)
PaEe 4
BUSINESS IMPROVEMENT DISTRICT SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
(3,569)
For the fiscal years ended December 31, 1996 and 1995
4,160
1996 1995
4,160
Variance
Variance
Favorable
Favorable
Actual Budget (Unfavorable) Actual Budget
(Unfavorable)
$ 474 $ 0 $ 474 $ 467 $ 0
$ 467
73,553 75,000 (1,447) 78,650 75,000
3,650
74,027 75,000 (973) 79,117 75,000
4,117
61,569 61,569 0
12,458 13,431 (973)
57,957 58,000 43
21,160 17,000 4,160
(17,000)
(17,000)
0
(17,000)
(17,000)
0
(4,542)
(3,569)
(973)
4,160
0
4,160
7,729
3,569
4,160
3,569
0
3,569
$ 3,187 $
0 $
3,187 $
7,729 $
0 $
7,729
64
City of Salina, Kansas
TOURISM AND CONVENTION SPECIAL REVENUE FU1'4D
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1996 and 1995
1996
1995
Schedule 6
Page 5
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
Revenues
Taxes
Transient guest
$ 596,573 $
715,000
$ (118,427) $
594,061 $
650,000
$ (55,939)
Expenditures
General government
Contractual
357,944
429,000
71,056
372,534
390,000
17,466
Excess of revenues
over expenditures
238,629
286,000
(47,371)
221,527
260,000
(38,473)
Other financing sources
(uses)
Operating transfers out
(238,629)
(286,000)
47,371
(248,356)
(260,000)
11,644
Excess (deficiency) of
revenues over (under)
expenditures and other uses
0
0
0
(26,829)
Ci
(26,829)
Fund balances,
January 1
0
0
0
26,829
Cl
26,829
Fund balances,
December 31
$ 0 $
0
$ 0 $
0 $
0
$ 0
City of Salina, Kansas
66
Schedule 6
Page 6
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, 1996 and 1995
1996
1995
Variance
Variance
Favorable
Favorable
Actual Budget (Unfavorable) Actual Budget
(Unfavorable)
Revenues
Intergovernmental
$ 84,862 $ 87,333 $ (2,471) $ 84,825 $
86,268 $
(1,443)
Expenditures
Capital outlay
70,657 88,000 17,343 0
0
0
Cash reserve
0 87,333 87,333 0
86,268
86,268
Total expenditures
70,657 175,333 104,676 0
86,268
86,268
Excess (deficiency) of revenues
over (under) expenditures
14,205 (88,000) (107,147) 84,825
0
84,825
Fund balances,
January 1
84,825 88,000 (3,175) 0
0
0
Fund balances,
December 31
$ 99,030 $ 0 $ 99,030 $ 84,825 $
0 $
84,825
66
City of Salina, Kansas
SPECIAL ALCOHOL SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHA14GES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1996 and 1995
1996
1995
Schedule 6
Page 7
67
Variance
Variance
Favorable
Favorable
Actual Budget
(Unfavorable)
Actual
Budget (Unfavorable)
Revenues
Intergovernmental
$ 84,862 $ 87,333
$ (2,471) $
84,825 $
86,267 $ (1,442)
Expenditures
Health and welfare
Contractual
84,862 89,066
4,204
84,825
86,267 1,442
Excess (deficiency) of revenues
over (under) expenditures
0 (1,733)
1,733
0
0 0
Fund balances,
January 1
0 1,733
(1,733)
0
0 0
Fund balances,
December 31
$ 0 $ 0
$ 0 $
0 $
ID $ 0
67
Revenues
Intergovernmental
Miscellaneous revenues
Total revenues
Expenditures
Public works
Supplies
Other services
Capital outlay
Cash reserve
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Fund balances,
January 1
Fund balances,
December 31
City of Salina, Kansas
Schedule 6
Page 8
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, 1996 and 1995
68
1996
1995
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
$ 1,322,972 $
1,300,000
$ 22,972 $
1,266,537 $
1,300,000
$ (33,463)
4,353
0
4,353
0
0
0
1,327,325
1,300,000
27,325
1,266,537
1,300,000
(33,463)
174,713
144,090
(30,623)
146,994
134,130
(12,864)
44,488
36,000
(8,488)
4,834
0
(4,834)
1,167,239
1,153,000
(14,239)
1,087,946
1,105,400
17,454
0
434,623
434,623
0
377,082
377,082
1,386,440
1,767,713
381,273
1,239,774
1,616,61.2
376,838
(59,115)
(467,713)
408,598
26,763
(316,612)
343,375
434,006
467,713
(33,707)
407,243
316,612
90,631
$ 374,891 $
0
$ 374,891 $
434,006 $
0
$ 434,006
68
Revenues
Charges for services
Expenditures
Bicentennial Center
Personal services
Supplies
Contractual
Other services and charges
Capital outlay
Cash reserve
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Other financing sources
Operating transfers in
Excess (deficiency) of
revenues and other sources
over (under) expenditures
Fund balances,
January I
Fund balances,
December 31
City of Salina, Kansas
Schedule 6
Page 9
BICENTENNIAL CENTER SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1996 and 1995
1996 1995
Variance Variance
Favorable Favorable
Actual Budget (Unfavorable) Actual Budget (Unfavorable)
$ 710,577 $ 674,000 $ 36,577 $ 695,105 $ 663,000 $ 32,105
522,895
543,193
50,989
50,200
50
2,000
341,407
338,300
71,263
117,200
0
309,980
986,604
1,360,873
20,298
490,164
530,447
40,283
(789)
50,635
52,200
1,565
1,950
687
2,000
1,313
(3,107)
336,662
328,100
(8,562)
45,937
122,300
105,400
(16,900)
309,980
0
327,721
327,721
374,269
1,000,448
1,345,868
345,420
(276,027)
(686,873)
410,846
(305,343)
(682,868)
377,525
338,629
386,000
(47,371)
358,356
370,000
(11,644)
62,602
(300,873)
363,475
53,013
(312,868)
365,881
339,033
300,873
38,160
286,020
312,868
(26,848)
$ 401,635 $
0 $
401,635 $
339,033 $
0 $
339,033
roll
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 the payment.
70
City of Salina, Kansas
BOND AND INTEREST DEBT SERVICE FUND
COMPARATIVE BALANCE SHEETS
December 31, 1996 and 1995
ASSETS
Cash and investments
Cash with fiscal agent
Receivables
Taxes
Total assets
LIABILITIES AND FUND BALANCES
Liabilities
Deferred revenue
Matured principal and interest payable
Total liabilities
Fund balances
Unreserved
Designated for debt service
Total liabilities and
fund balances
71
Schedule 7
1996 1995
$ 1,052,539 $ 1,024,020
55,839 5,129
1 )On 7n1 t - -
$ 3,397,679 $
2,031,230
$ 2,289,301 S
1,002,081
55,839
5,129
2,345,140
1,007,210
1,052,539 1,024,020
$ 3,397,679 $ 2,031,230
City of Salina, Kansas
DEBT SERVICE FUND
COMPARATIVE STATEMENTS OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
For the fiscal years ended December 31, 1996 and 1995
Revenues
Taxes
Special assessments
Interest
Total revenues
Expenditures
Debt service
Principal
Interest and other charges
Total expenditures
Excess of revenues
over expenditures
Fund balances, January 1
Residual equity transfer in
Fund balances, December 31
72
$ 1,461,418 $
1,131,852
Schedule 8
2,127,230
883,807
2,678,630 3,019,353
2,135,766 2,235,447
2,667,038 2,800,787
11,592 218,566
1,024,020 797,083
$ 1,052,539 1'5 1,024,020
Revenues
Taxes
Property
Delinquent
Motor vehicle
Total taxes
Special assessments
Interest
Accrued interest
Total revenues
Expenditures
Debt service
Principal
Interest
Commission and postage
Cash reserve
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Fund balances,
January 1
Residual equity transfer in
Fund balances,
December 31
City of Salina, Kansas
Schedule 9
BOND AND INTEREST DEBT SERVICE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1996 and 1995
73
1996
1995
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
$ 1,020,694 $
1,002,081
$ 18,613 $
1,832,581 $
1,776,003
$ 56,578
30,516
39,000
(8,484)
25,190
22,800
2,390
410,208
357,917
52,291
269,459
229,033
40,426
1,461,418
1,398,998
62,420
2,127,230
2,027,836
99,394
1,131,852
871,000
260,852
883,807
870,000
13,807
85,360
0
85,360
8,316
0
8,316
2,678,630
2,269,998
408,632
3,019,353
2,897,836
121,517
2,135,766
2,195,766
60,000
2,235,447
2,355,447
120,000
530,574
566,576
36,002
564,626
657,628
93,002
698
1,000
302
714
1,500
786
0
400,000
400,000
0
400,000
400,000
2,667,038
3,163,342
496,304
2,800,787
3,414,575
613,788
11,592
(893,344)
904,936
218,566
(516,739)
735,305
1,024,020
893,344
130,676
797,083
516,739
280,344
16,927
0
16,927
8,371
0
8,371
$ 1,052,539 $
0
$ 1,052,539 $
1,024,020 $
0
$ 1,024,020
73
City of Salina, Kansas
CAPITAL PROJECTS FUND
The capital projects fund is used to account for the acquisition and construction of major capital facilities
other than those financed by proprietary funds and trust funds.
74
Cash and investments
Receivable
Grants
Total assets
City of Salina, Kansas
Schedule 10
CAPITAL PROJECTS FUND
COMPARATIVE BALANCE SHEETS
December 31, 1996 and 1995
ASSETS 1996 1995
$ 0 $ 460,608
0 77,308
$ 0 ;$ 537,916
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable
Retainage payable
Due to funds
Total liabilities
Fund balances
Reserved for encumbrances
Unreserved
Undesignated (deficit)
Total fund balances (deficit)
Total liabilities and fund balances
75
$ 26 .6 170,953
28,089 0
265,923 0
294,038 170,953
663,412 1,481,153
(957,450) (1,114,190)
(294,038) 366,963
$ 0 i 537,916
City of Salina, Kansas
CAPITAL PROJECTS FUND
COMPARATIVE STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
For the fiscal years ended December 31, 1996 and 1995
Revenues
Intergovernmental
Charges for services
Special assessments
Interest
Reimbursements
Total revenues
Expenditures
Capital outlay
Contractual
Capital outlay
Debt service
Temporary note payments
Interest expense
Bond issuance costs
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other financing sources (uses)
Bond and temporary note proceeds
Excess (deficiency) of revenues and
other uses over (under) expenditures
Fund balances, January 1
Residual equity transfers in
Residual equity transfers out
Fund balances (deficit), December 31
76
Schedule 11
1996
1995
$ 0 1;
195,642
0
89,413
0
46,563
98,016
11,771
63,669
109,675
161,685
453,064
81,514 1,024,701
7,044,562 793,245
520,000 1,495,000
40,116 70,659
1717 ^797 n, 111
(7,552,238)
(2,952,066)
6,897,000
3,049,000
(655,238)
96,934
366,963
278,400
11,164
0
(16,927)
(8,371)
$ (294,038) $
366,963
This page left blank intentionally.
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 determination 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 of the 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.
77
Cash and investments
Receivables
Accounts
Interest
Grants
Inventory and prepaid supplies
Restricted cash and investments
Fixed assets
Land
Land improvement
Water plant and equipment
Sewerage plant and equipment
Equipment
Vehicles
Buildings
Construction in process
Accumulated depreciation
Deferred charges
Total assets
City of Salina, Kansas
ENTERPRISE FUNDS
COMBINING BALANCE SHEET
December 31, 1996
(With comparative totals for December 31, 1995)
ASSETS
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable
Retainage payable
Accrued compensated absences
Meter deposits payable
Payable from restricted assets
Accrued interest payable
Revenue bonds payable - current
Accounts and retainage payable
General obligation bonds payable - current
Temporary notes payable - current
General obligation bonds payable
Revenue bonds payable
Temporary notes payable
Landfill closure and postclosure
Deferred revenue
Total liabilities
Equity
Contributed capital
Retained Earnings
Reserved for encumbrances
Reserved for bond retirement
Reserved for postclosure care costs
Unreserved
Total equity
Total liabilities and equity
78
Solid Waste
Sanitation Disposal
608,354 $ 1,073,516
72,847
149,038
0
5,271
0
0
0
0
0
0
18,000
120,000
0
4,701,221
0
0
0
0
637,870
253,159
281,715
1,023,657
0
350,381
0
0
(680,895)
(985,765)
0
26,195
$ 937,891 $ 6,716,673
385 S 112,170
0 0
89,347 22,066
0 0
0
29,961
0
0
0
0
0
241,816
0
695,000
0
1,585,471
0
0
0
700,000
0
460,929
0
89,732
0
3,847,TO-
5,187
77,090
0
208,146
0
0
0
45,000
842,972
2,539,024
$ 937,891 5; 6,716,673
Schedule 12
$ 404,185 $ 70,545,274 $ 78,604,023 $ 79,576,929
$ 8,167 $
202,041 $
Total
386,562
Golf Course
Water and
75,040
0
Division
Sewer
1996
1995
$ 76,300
$ 12,383,678
$ 14,141,848 $
15,385,621
0
488,600
710,485
685,704
0
55,800
61,071
66,770
0
0
0
570,068
26,921
375,786
402,707
345,387
0
10,667,462
10,667,462
10,607,088
15,000
361,050
514,050
514,050
184,938
0
4,886,159
2,828,216
0
29,710,884
29,710,884
29,330,679
0
36,732,905
36,732,905
34,491,856
686,650
515,772
2,093,451
2,003,353
18,429
0
1,323,801
1,348,424
225,231
0
575,612
395,992
0
2,849,177
2,849,177
4,733,932
(829,284)
(24,101,058)
(26,597,002)
(24,307,186)
0
505,218
531,413
576,975
$ 404,185 $ 70,545,274 $ 78,604,023 $ 79,576,929
$ 8,167 $
202,041 $
322,763 $
386,562
0
75,040
75,040
0
21,536
277,219
410,168
380,081
0
78,656
78,656
85,419
525
365,755
396,241
540,380
0
1,015,000
1,015,000
955,000
0
0
0
162,516
6,707
0
248,523
248,211
0
0
695,000
765,000
39,849
0
1,625,320
1,873,866
0
33,875,000
33,875,000
34,890,000
0
0
700,000
1,395,000
0
0
460,929
632,295
0
14,367
,
14,367
0
'30
1,700
8,385,683
8,469,660
8,465,313
0
2,408,190
2,616,336
0
0
4,294,494
4,294,494
4,296,012
0
0
45,000
0
325,701
327,401
19,553,829
34,642,
23,261,526
38,687,016--
24,501,274
37,262,599
$ 404,185 $
70,545,274 $
78,604,023 $
79,576,929
79
City of Salina, Kansas
ENTERPRISE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN RETAINED EARNINGS
For the fiscal year ended December 31, 1996
(With comparative totals for the fiscal year ended December 31, 1995)
Operating revenues
Intergovernmental
Charges for services
Miscellaneous
Total operating revenues
Operating expenses
Public works
Recreation
Depreciation
Total operating expenses
Operating income (loss)
Nonoperating revenues (expenses)
Interest
Bond issuance costs
Debt service
Loss on investments
Loss on disposition of fixed assets
Total nonoperating revenues (expenses)
Net income (loss)
Retained earnings, January 1
Retained earnings, December 31
80
Solid Waste
Sanitation Disposal
$ 0 $ 31,141
1,125,543 1,965,438
2,570 20,701
1,128,113 2,017,280
1,116,070 637,095
0 0
43,515 347,131
(31,472) 1,033,054
29,284 45,504
0 (5,857)
0 (164,171)
0 0
29,284 (128,332)
(2,188) 904,722
845,160 1,887,448
$ 842,972 $ 2,792,170
Schedule 13
81
Total
Golf Course
Water and
Division
Sewer
1996
1995
$ 0 $
111,554 $
142,695 $
12,107
676,131
10,376,007
14,143,119
13,022,832
2,830
19,085
45,186
186,095
678,961
10,506,646
14,331,000
13,221,034
0
7,147,082
8,900,247
7,547,744
646,314
0
646,314
603,937
53,842
1,952,867
2,397,355
2,267,113
700,156
9,099,949
11,943,916
10,418,794
(21,195)
1,406,697
2,387,084
2,802,240
4,676
1,166,345
1,245,809
712,931
0
(39,705)
(45,562)
(39,705)
(2,100)
(1,984,439)
(2,150,710)
(2,100,670)
0
0
0
(29,297)
(10,668)
(2,075)
(16,551)
(32,437)
(8,092)
(859,874)
(967,014)
(1,489,178)
(29,287)
546,823
1,420,070
1,313,062
354,988
25,709,690
28,797,286
27,484,224
$ 325,701 $
26,256,513 $
30,217,356 $
28,797,286
81
City of Salina, Kansas
ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the fiscal year ended December 31, 1996
(With comparative totals for the fiscal year ended December 31, 1995)
82
Solid Waste
Sanitation
Disposal
Cash flows from operating activities
Cash received from customers and users
$ 1,121,377 ;$
1,884,475
Cash paid to suppliers and employees
(1,114,027)
(861,127)
Operating grant receipts
0
31,141
Other operating receipts
2,570
20,701
Net cash provided by operating
activities
9,920
1,075,190
Cash flows from capital and related
financing activities
Purchase and construction of fixed assets
(53,548)
(227,525)
Principal payments - temporary notes
0
(765,000)
Principal payments - general obligation bonds
0
(241,527)
Principal payments - revenue bonds
0
0
Interest paid
0
(197,949)
Proceeds from issuance of debt
0
0
Contributed capital
0
0
Net cash used in capital and
related financing activities
(53,548)
(1,432,001)
Cash flows from investing activities
Interest received
29,284
44,286
Cash flows from noncapital
financing activities
Other nonoperating receipts
0
0
Net increase (decrease) in cash and
cash equivalents
(14,344)
(312,525)
Cash and cash equivalents, January 1
622,698
1,386,041
Cash and cash equivalents, December 31
$ 608,354 $
1,073,516
Cash and investments
$ 608,354 $
1,073,516
Restricted cash and investments
0
0
Total cash and cash equivalents
$ 608,354 $
1,073,516
82
Schedule 14
Total
Golf Course
Water and
Division
Sewer
1996
1995
$ 676,131 $
10,443,959 $
14,125,942 $
13,695,955
(655,057)
(7,266,224)
(9,896,435)
(8,430,254)
0
111,554
142,695
12,107
2,830
19,085
45,186
186,095
23,904
3,308,374
4,417,388
5,463,903
(54,625)
(2,823,582)
(3,159,280)
(5,280,479)
0
0
(765,000)
(745,000)
(6,707)
0
(248,234)
(174,553)
0
(955,000)
(955,000)
(880,000)
(2,100)
(2,094,800)
(2,294,849)
(2,096,889)
0
0
0
2,635,000
0
570,068
570,068
269,575
(63,432)
(5,303,314)
(6,852,295)
(6,272,346)
4,676
1,173,262
1,251,508
646,161
0
0
0
(29,297)
(34,852)
(821,678)
(1,183,399)
(191,579)
111,152
23,872,818
25,992,709
26,184,288
$ 76,300 $
23,051,140 $
24,809,310 $
25,992,709
$ 76,300 $
12,383,678 $
14,141,848 $
15,385,621
0
10, 667,462
10, 667,462
10,607,088
$ 76,300 $
23,051,140 $
24,809,310 $
25,992,709
83 cont.
City of Salina, Kansas
ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the fiscal year ended December 31, 1996
(With comparative totals for the fiscal year ended December 31, 1995)
Reconciliation of operating income (loss)
to net cash provided by operating
activities
Operating income (loss)
Adjustments to reconcile operating
income (loss) 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 accounts and retainage payable
Increase (decrease) in landfill closure and postclosure
Increase (decrease) in deferred revenue
Net cash provided by
operating activities
84
Solid Waste
Sanitation Disposal
(31,472) $ 1,033,054
43,515
347,131
(4,166)
(80,963)
0
0
(2,029)
51,188
0
0
4,072
(3,585)
0
0
0
(100,269)
0
(171,366)
0
0
$ 9,920 3; 1,075,190
Schedule 14
Nee 2
Total
Golf Course Water and
\
nivicinn PWPY
$ (21,195) $ 1,406,697 $ 2,387,084 $ 2,802,240
53,842
1,952,867
2,397,355
2,267,113
0
60,348
(24,781)
672,156
(10,980)
(46,340)
(57,320)
(18,931)
1,917
(114,875)
(63,799)
139,729
0
75,040
75,040
0
320
29,280
30,087
12,061
0
(6,763)
(6,763)
967
0
(62,247)
(162,516)
(413,977)
0
0
(171,366)
2,545
0
14,367
14,367
0
$ 23,904 $
3,308,374 $
4,417,388 $
5,463,903
85
Revenues
Charges for services
Interest
Miscellaneous
Total revenues
Expenditures
General government
Administrative expense
Public works
Personal services
Supplies
Contractual
Other services and charges
Capital outlay
Cash reserve
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Fund balances,
January 1
Fund balances,
December 31
City of Salina, Kansas
Schedule 15
SANITATION ENTERPRISE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1996 and 1995
(12,316) (550,211) 537,895
620,285 550,211 70,074
(16,648) (520,254) 503,606
636,933 520,254 116,679
$ 607,969 $ 0 $ 607,969 $ 620,285 $ 0 $ 620,285
09i
1996
1995
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
$ 1,121,376 $
1,020,000
$ 101,376 $
1,050,500 $
1,020,000
$ 30,500
29,284
25,000
4,284
29,563
20,000
9,563
2,570
1,000
1,570
13,400
1,000
12,400
1,153,230
1,046,000
107,230
1,093,463
1,041,000
52,463
99,475
99,475
0
98,642
98,642
0
538,835
522,510
(16,325)
514,479
512,480
(1,999)
141,711
134,900
(6,811)
132,453
141,300
8,847
15,264
15,800
536
15,052
15,300
248
316,560
238,000
(78,560)
258,228
267,200
8,972
53,701
45,700
(8,001)
91,257
97,800
6,543
0
539,826
539,826
0
428,522
428,532
1,165,546
1,596,211
430,665
1,110,111
1,561,254
451,143
(12,316) (550,211) 537,895
620,285 550,211 70,074
(16,648) (520,254) 503,606
636,933 520,254 116,679
$ 607,969 $ 0 $ 607,969 $ 620,285 $ 0 $ 620,285
09i
City of Salina, Kansas
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, 1996 and 1995
Revenues
Intergovernmental
Charges for services
Interest
Reimbursements
Miscellanaeous
Total revenues
Expenditures
General government
Administrative expenses
Public works
Personal services
Supplies
Contractual
Other services and charges
Capital outlay
Debt service
Principal
Interest
Commission and postage
Cash reserve
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Other financing sources (uses)
Temporary notes
Operating transfers out
Total other financing
sources (uses)
Excess (deficiency) of
revenues and other sources
over (under) expenditures
and other uses
Fund balances,
January I
Fund balances,
December 31
1996
Schedule 15
Page 2
1995
Variance
Favorable
Budget (Unfavorable)
0 $ 12,107
1,440,000 49,643
22,000 26,200
0 15
0 27,609
1,462,000 115,574
58,756
103,756
Variance
47,765
47,765
0
Favorable
326,630
Actual
Budget
(Unfavorable)
Actual
$ 31,142 $
0
$ 31,142 $
12,107 $
1,884,475
1,845,000
39,475
1,489,643
37,039
35,000
2,039
48,200
15
0
15
15
20,686
10,000
10,686
27,609
1,973,357
1,890,000
83,357
1,577,574
Schedule 15
Page 2
1995
Variance
Favorable
Budget (Unfavorable)
0 $ 12,107
1,440,000 49,643
22,000 26,200
0 15
0 27,609
1,462,000 115,574
58,756
103,756
45,000
47,765
47,765
0
291,382
326,630
35,248
290,585
298,306
7,721
166,566
154,850
(11,716)
154,910
149,900
(5,010)
23,315
147,300
123,985
6,120
89,500
83,380
437,856
355,250
(82,606)
156,020
226,700
70,680
4,813
5,700
887
376,830
409,000
32,170
1,006,527
1,006,525
(2)
332,846
432,845
99,999
197,923
223,854
25,931
75,661
127,740
52,079
27
0
(27)
1
0
(1)
0
542,867
542,867
0
378,901
378,901
2,187,165
2,866,732
679,567
1,440,738
2,160,657
719,919
(213,808)
(976,732)
762,924
136,836
(698,657)
835,493
0
0
0
0
281,000
(281,000)
(45,000)
0
(45,000)
0
0
0
(45,000)
0
(45,000)
0
281,000
(281,000)
(258,808)
(976,732)
717,924
136,836
(417,657)
554,493
958,024
976,732
(18,708)
821,188
417,657
403,531
$ 699,216 $
0 $
699,216 $
958,024 $
0 $
958,024
87
City of Salina, Kansas
GOLF COURSE DIVISION ENTERPRISE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1996 and 1995
Revenues
Taxes
Sales
Charges for services
Interest
Reimbursements
Miscellaneous
Total revenues
Expenditures
General government
Administrative expenses
Recreation
Personal services
Supplies
Contractual
Other services and charges
Capital outlay
Debt service
Principal
Interest
Cash reserve
Total expenditures
Excess (deficiency) of revenues
revenues over (under)
expenditures
Fund balances,
January I
Fund balances,
December 31
1996
Variance
Favorable
Actual Budget (Unfavorable)
Schedule 15
Page 3
1995
Variance
Favorable
Actual Budget (Unfavorable)
$ 21,280 $
18,000 $
3,280 $
19,480 $
15,000 $
4,480
654,851
597,400
57,451
616,441
592,000
24,441
4,677
3,000
1,677
5,273
2,500
2,773
45
200
(155)
210
200
10
2,785
2,000
785
5,721
2,000
3,721
683,638
620,600
63,038
647,125
611,700
35,425
30,581
30,581
0
44,321
44,771
450
282,919
270,022
(12,897)
260,274
265,981
5,707
112,100
94,000
(18,100)
109,442
86,700
(22,742)
26,242
20,500
(5,742)
26,044
17,500
(8,544)
205,141
137,150
(67,991)
155,262
130,300
(24,962)
54,617
71,600
16,983
32,925
48,000
15,075
6,707
6,707
0
6,707
9,142
2,435
2,100
2,100
0
2,434
0
(2,434)
0
87,940
87,940
0
113,789
113,789
720,407
720,600
193
637,409
716,183
78,774
(36,769)
(100,000)
63,231
9,716
(104,483)
114,199
104,902
100,000
4,902
95,186
104,48:3
(9,297)
$ 68,133 $
0 $
68,133 $
104,902 $
0 $
104,902
88
City of Salina, Kansas
Schedule 15
WATER AND SEWER ENTERPRISE FUND Page 4
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1996 and 1995
Revenues
Charges for services
Interest
Miscellaneous
Total revenues
Expenditures
General government
Administrative expenses
Public works
Personal services
Supplies
Contractual
Other services and charges
Capital outlay
Debt service
Commission and postage
Cash reserves
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Other financing sources (uses)
Operating transfers out
Excess (deficiency) of
revenues over (under)
expenditures and other uses
Fund balances,
January 1
Fund balances,
December 31
89
1996
1995
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
$ 10,429,592 $
9,958,000
$ 471,592 $
9,841,994 $
9,203,000
$ 638,994
283,723
300,000
(16,277)
372,368
200,000
172,368
19,085
100,000
(80,915)
171,008
100,000
71,008
10,732,400
10,358,000
374,400
10,385,370
9,503,000
882,370
500,824
500,824
0
469,200
469,200
0
2,422,112
2,452,460
30,348
2,222,379
2,250,814
28,435
1,675,236
1,771,950
96,714
1,461,151
1,596,200
135,049
534,507
761,000
226,493
1,036,485
736,495
(299,990)
1,260,608
1,208,550
(52,058)
1,087,194
1,156,600
69,406
3,136,381
1,501,000
(1,635,381)
3,421,909
1,001,750
(2,420,159)
756
1,000
244
822
1,000
178
0
5,477,614
5,477,614
0
5,037,100
5,037,100
9,530,424
13,674,398
4,143,974
9,699,140
12,249,159
2,550,019
1,201,976
(3,316,398)
4,518,374
686,230
(2,746,159)
3,432,389
(2,520,611)
(2,481,475)
(39,136)
(2,186,690)
(2,506,00D)
319,310
(1,318,635)
(5,797,873)
4,479,238
(1,500,460)
(5,252,159)
3,751,699
5,112,472
5,797,873
(685,401)
6,612,932
5,252,159
1,360,773
$ 3,793,837 $
0 $
3,793,837 $
5,112,472 $
0 $
5,112,472
89
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.
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.
90
Cash and investments
Receivables
Deposits
Inventory
Fixed assets
Equipment
Vehicles
Buildings
Accumulated depreciation
Total assets
City of Salina, Kansas
INTERNAL SERVICE FUNDS
COMBINING BALANCE SHEET
December 31, 1996
(With comparative totals for December 31, 1995)
ASSETS
LIABILITIES AND EQUITY
Liabilities
Accounts payable
Accrued compensated absences
Accrued claims payable
Total liabilities
Equity
Contributed capital
Retained earnings
Unreserved
Total liabilities and equity
91
Worker's
Risk Compensation
Management Reserve
$ 624,364 S 1,271,784
0 0
0 0
0 0
0 0
0 0
$ 624,364 1; 1,271,784
$ 3,529 $
13,187
1,542
0
0
128,986
5,071
142,173
0
0
619,293
1,129,611
$ 624,364 $
1,271,784
Schedule 16
$ 25,060 $
3,452 $
Total
38,136
Central
Information
35,528
30,426
Garage
Services
1996
1995
$ 69,418
$ 114,764 $
2,080,330 $
1,415,383
0
0
0
39,693
53,447
0
53,447
66,820
123,341
894,064
1,017,405
981,714
15,911
0
15,911
15,910
22,072
0
22,072
22,072
(116,016)
(443,164)
(559,180)
(437,479)
$ 168,173
$ 565,664 $
2,629,985 $
2,104,113
$ 25,060 $
3,452 $
45,228 $
38,136
18,943
15,043
35,528
30,426
0
0
128,986
206,434
44,003
18,495
209,742
274,996
16,611
508,435
525,046
455,178
107,559
38,734
1,895,197
1,373,939
$ 168,173 $
565,664 $
2,629,985 $
2,104,113
92
City of Salina, Kansas
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN RETAINED EARNINGS
For the fiscal year ended December 31, 1996
(With comparative totals for the fiscal year ended December 31, 1995)
Operating revenues
Charges for services
Reimbursements
Miscellaneous
Total operating revenues
Operating expenses
General government
Other
Depreciation
Total operating expenses
Operating income (loss)
Nonoperating revenues (expenses)
Loss on disposition of fixed assets
Net income (loss)
Retained earnings, January 1
Retained earnings, December 31
L•Itl
342,590 121,064
0 0
342,590 121,064
192,671 481,899
192,671 481,899
A'fL f11 i�.� non
$ 619,293 $ 1,129,611
Worker's
Risk
Compensation
Management
Reserve
$ 513,337
S 563,270
21,924
39,693
0
0
535,261
602,963
342,590 121,064
0 0
342,590 121,064
192,671 481,899
192,671 481,899
A'fL f11 i�.� non
$ 619,293 $ 1,129,611
Schedule 17
Total
Central Information
Garage Services 1996 1995
$ 795,374 $ 186,307 $ 2,058,288 $ 1,924,043
11,881 172,500 245,998 125,407
807,255 362,402
0 353,438
792,332 0
6,018
798,350
8,905
(822)
8,083
498,032
(135,630)
2,307,881 2,051,182
817,092
845,717
792,332
698,459
150,612
154,624
1,760,036
1,698,800
547,845
352,382
(25,765) (26,587) (1,146)
(161,395) 521,258 351,236
b iu /,DDy J8, /34 1,895,197 S 1,373,939
94
City of Salina, Kansas
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the fiscal year ended December 31, 1996
(With comparative totals for the fiscal year ended December 31, 1995)
Cash flows from operating activities
Cash received from customers
Cash paid to suppliers and employees
Other operating receipts
Net cash provided by operating
activities
Cash flows from capital and related
financing activities
Purchase of fixed assets
Proceeds from sales of fixed assets
Contributed capital
Net cash provided by (used for) capital and
related financing activities
Net increase (decrease) in cash and
cash equivalents
Cash and cash equivalents, January 1
Cash and cash equivalents, December 31
95
196,679 457,331
0 0
0 0
11 n
0 0
196,679 457,331
A77 <QC O7 A AC')
$ 624,364 $ 1,271,784
Worker's
Risk
Compensation
Management
Reserve
$ 535,261
9> 642,656
(338,582)
(185,325)
A
n
196,679 457,331
0 0
0 0
11 n
0 0
196,679 457,331
A77 <QC O7 A AC')
$ 624,364 $ 1,271,784
Central
Garage
$ 807,255 $
(785,267)
21,988
0
293
Information
Schedule 18
Total
1996 1995
358,807 $ 2,343,979 $ 2,034,607
(352,131) (1,661,305) (1,611,137)
3,595 3,595 1,732
(87,006)
0
(87,006) (108,498)
293 0
293
(21,615)
(21,322)
(63,563)
22,281
(11,344)
664,947
361,639
47,137
126,108
1,415,383
1,053,744
$ 69,418 $
114,764 $
2,080,330 $
1,415,383
96 cont.
City of Salina, Kansas
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the fiscal year ended December 31, 1996
(With comparative totals for the fiscal year ended December 31, 1995)
Reconciliation of operating income (loss)
to net cash provided by operating Risk
activities Management
Operating income (loss)
Adjustments to reconcile operating
income (loss) to net cash provided by
operating activities
Depreciation expense
(Increase) decrease in accounts receivable
(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
operating activities
97
Worker's
Compensation
Reserve
$ 192,671 $ 481,899
0 0
0 0
0 39,693
0 0
3,489 13,187
519 0
0 (77,448)
$ 196,679 $ 457,331
Central Information
Schedule 18
Page 2
Total
1996 1995
8,90S s (135,630) $ 547,845 $ 352,382
6,018
144,594
15 0, 612
154,624
0
0
0
24,850
0
0
39,693
(39,693)
13,373
0
13,373
10,646
(8,981)
(603)
7,092
(41,749)
2,673
1,910
5,102
(7,863)
0
0
(77,448)
(27,995)
$ 21,988 $
10,271 $
686,269 $
425,202
98
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, 1996 and 1995
99
1996
1995
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budges:
(Unfavorable)
Revenues
Charges for services
$ 513,337 $
513,338
$ (1) $
512,338 $
512,338
$ 0
Reimbursements
21,923
0
21,923
0
0
0
Total revenues
535,260
513,338
21,922
512,338
512,338
0
Expenditures
General government
Personal services
33,409
63,729
30,320
49,120
58,577
9,457
Supplies
2,507
1,900
(607)
2,887
1,900
(987)
Contractual
301,429
440,000
138,571
288,692
428,000
139,308
Other services and charges
3,441
5,300
1,859
4,575
4,800
225
Capital outlay
1,284
1,500
216
0
1,500
1,500
Cash reserve
0
279,051
279,051
0
208,941
208,941
Total expenditures
342,070
791,480
449,410
345,274
703,718
358,444
Excess (deficiency) of
revenues over (under)
expenditures
193,190
(278,142)
471,332
167,064
(191,380)
358,444
Fund balances,
January 1
427,645
278,142
149,503
260,581
191,380
69,201
Fund balances,
December 31
$ 620,835 $
0
$ 620,835 $
427,645 $
0
$ 427,645
99
City of Salina, Kansas
Schedule 19
Page 2
WORKMEN'S COMPENSATION RESERVE INTERNAL SERVILE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1996 and 1995
100
1996
1995
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
Revenues
Charges for services
$ 563,270 $
563,270 $
0 $
514,536 $
514,5.36
$ 0
Reimbursements
39,693
0
39,693
1,627
0
1,627
Total revenues
602,963
563,270
39,693
516,163
514,536
1,627
Expenditures
General government
Contractual
68,279
424,000
355,721
264,091
424,000
159,909
Cash reserve
0
587,381
587,381
0
774,760
774,760
Total expenditures
68,279
1,011,381
943,102
264,091
1,198,760
934,669
Excess (deficiency) of
revenues over (under)
expenditures
534,684
(448,111)
982,795
252,072
(684,224)
936,296
Fund balances,
January 1
608,020
448,111
159,909
355,948
684,224
(328,276)
Fund balances,
December 31
$ 1,142,704 $
0 $
1,142,704 $
608,020 $
0
$ 608,020
100
City of Salina, Kansas
Schedule 19
Page 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, 1996 and 1995
101
1996
1995
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
Revenues
Charges for services
$ 795,374 $
823,802
$ (28,428) $
691,094 $
823,802
$ (132,708)
Reimbursements
11,881
0
11,881
3,780
0
3,780
Total revenues
807,255
823,802
(16,547)
694,874
823,802
(128,928)
Expenditures
General government
Personal services
193,614
194,945
1,331
178,463
188,602
10,139
Supplies
553,059
516,350
(36,709)
495,399
592,250
96,851
Other services and charges
14,170
20,500
6,330
12,864
20,900
8,036
Administrative expenses
7,150
7,150
0
6,500
6,500
0
Capital outlay
5,860
6,000
140
19,861
2,500
(17,361)
Cash reserve
0
106,996
106,996
0
56,000
56,000
Total expenditures
773,853
851,941
78,088
713,087
866,752
153,665
Excess (deficiency) of
revenues over (under)
expenditures
33,402
(28,139)
61,541
(18,213)
(42,950)
24,737
Fund balances,
January 1
10,956
28,139
(17,183)
29,169
42,950
(13,781)
Fund balances,
December 31
$ 44,358 $
0
$ 44,358 $
10,956 $
0
$ 10,956
101
City of Salina, Kansas
Schedule 19
Paee 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, 1996 and 1995
102
1996
1995
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
Revenues
Charges for services
$ 186,307 $
380,161 $
(193,854) $
206,075 $
326,995
$ (120,920)
Reimbursements
172,500
0
172,500
120,000
0
120,000
Miscellaneous revenues
3,595
0
3,595
0
0
0
Total revenues
362,402
380,161
(17,759)
326,075
326,995
(920)
Expenditures
General government
Personal services
224,432
247,097
22,665
189,005
195,278
6,273
Supplies
26,595
8,000
(18,595)
10,388
8,000
(2,388)
Contractual
1,676
19,100
17,424
0
19,100
19,100
Other services and charges
55,717
42,000
(13,717)
54,068
42,000
(12,068)
Administrative expenses
4,020
4,020
0
2,900
2,900
0
Capital outlay
60,703
53,000
(7,703)
49,964
53,000
3,036
Cash reserve
0
114,232
114,232
0
74,832
74,832
Total expenditures
373,143
487,449
114,306
306,325
395,110
88,785
Excess (deficiency) of
revenues over (under)
expenditures
(10,741)
(107,288)
96,547
19,750
(68,115)
87,865
Other financing sources
Sale of assets
0
0
0
1,732
0
1,732
Excess (deficiency) of
revenues and other sources
over (under) expenditures
(10,741)
(107,288)
96,547
21,482
(68,11:5)
89,597
Fund balances,
January 1
122,053
107,288
14,765
100,571
68,115
32,456
Fund balances,
December 31
$ 111,312 $
0 $
111,312 $
122,053 $
0
$ 122,053
102
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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
of the 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
of the 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.
Employees' deferred compensation agency fund - To account for assets held for employees in
accordance with the provisions of Internal Revenue Code Section 457.
Police investigation account agency fund - To account for monies held by the police department for use in
investigations.
103
City of Salina, Kansas
EXPENDABLE TRUST, NON - EXPENDABLE TRUST AND AGENCY FUNDS
COMBINING BALANCE SHEET
December 31, 1996
(With comparative totals for December 31, 1995)
Expendable
104
Trust
Non - Expendable Trust
War Memorial
Maintenance
Citizenship
Cemetery
Mausoleum
Tricentennial
ASSETS
Fund
Trust
Endowment
Endowment:
Commission
Cash and investments
$ 36,955 $
14,468
$
158,194
$ 20,652
$
3,257
Receivables
Interest
0
0
0
0
0
Total assets
$ 36,955 $
14,468
$
158,194
$ 20,652
$
3,257
LIABILITIES AND FUND
BALANCES
Liabilities
Accounts payable
$ 45 $
0
$
0
$ 0
$
0
Deferred compensation
benefits payable
0
0
0
0
0
Total liabilities
45
0
0
0
0
Fund balances
Unreserved
Undesignated
36,910
14,468
158,194
20,652
3,257
Total liabilities and
fund balances
$ 36,955 $
14,468
$
158,194
$ 20,652
$
3,257
104
Schedule 20
Agency
Special
Traffic
Fire
0 $
Assessment
Signal
Insurance
PEGS Payroll
Escrow
Escrow
Proceeds
Access Clearing
$ 150,011 $
5,247 $
10,131 $
0 $ 278,063
0
0
0
0 0
$ 150,011 $
5,247 $
10,131 $
0 $ 278,063
$ 150,011 $
5,247 $
10,131 $
0 $
278,063
0
0
0
0
0
150,011
5,247
10,131
0
278,063
0
0
0
0
0
$ 150,011 $
5,247 $
10,131 $
0 $
278,063
105 cont.
City of Salina, Kansas
EXPENDABLE TRUST, NON - EXPENDABLE TRUST AND AGE1ICY FUNDS
COMBINING BALANCE SHEET
December 31, 1996
(With comparative totals for the fiscal year ended December 31, 1995)
ASSETS
Cash and investments
Receivables
Interest
Total assets
Agency
Court Employees' Police
Bond and Deferred Investigation
Restitution Compensation Account
Total
Schedule 20
Page 2
26,447 2,064,933 $ 1,741 $ 2,770,099 $ 2,439,131
An - - ___
$ 26,447 2,064,933 $ 1,741 $ 2,770,099 $ 2,439,360
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable $
26,447
0 $
1,741 $
471,685 $
493,837
Deferred compensation
benefits payable
0
2,064,933
0
2,064,933
1,728,230
Total liabilities
26,447
2,064,933
1,741
2,536,618
2,222,067
Fund balances
Unreserved
Undesignated
0
0
0
233,481
217,293
Total liabilities and
fund balances $
26,447
2,064,933 $
1,741 $
2,770,099 $
2,439,360
106
City of Salina, Kansas
WAR MEMORIAL MAINTENANCE EXPENDABLE TRUST FUND
COMPARATIVE STATEMENTS OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
For the fiscal years ended December 31, 1996 and 1995
Revenues
Interest
Miscellaneous
Total revenues
Expenses
Parks and recreation
Excess of revenues over expenses
Fund balances, January 1
Fund balances, December 31
107
1996
$ 1,433 $
3,219
4,652
Schedule 21
862
32,862
314 290
4,338 32,572
32,572 0
$ 36,910 $ 32,572
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, 1996
(With comparative totals for the fiscal year ended December 31, 1995)
Operating revenues
Charges for services
Interest
Total revenues
Operating expenses
Other
Net income (loss)
Fund balances, January 1
Fund balances, December 31
108
Citizenship Cemetery
$ 0 $ 5,641
581 6,245
581 11,886
1,500 35
(919) 11,851
1 C 12 417 l A4 7 A'1
$ 14,468 9; 158,194
Schedule 22
Total
iviausoieum i r►centenmal
Endowment Commission 1996 1995
$ 0 $ 0 $ 5,641 $ 5,057
831 87 7,744 8,316
IM
City of Salina, Kansas
NONEXPENDABLE TRUST FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the fiscal year ended December 31, 1996
(With comparative totals for the fiscal year ended December 31, 1995)
Cash flows from operating activities
Cash received from customers
Cash paid to suppliers
Other operating receipts
Net cash provided by (used for)
operating activities
Net increase (decrease) in cash and
cash equivalents
Cash and cash equivalents, January 1
Cash and cash equivalents, December 31
Reconciliation of operating income (loss) to net cash
provided by (used for) operating activities
Operating income (loss)
Adjustments to reconcile operating income (loss) to net cash
provided by (used for) operating activities
(Increase) decrease in receivables
Net cash provided by (used for)
operating activities
m
Citizenship Cemetery
Trust Endowment
$ 0 $ 5,641
(1,500) (35)
727 6,245
(773) 11,851
(773) 11,851
15,241 146,343
$ 14,468 $ 158,194
$ (919) $ 11,851
1A4
$ (773) $ 11,851
Schedule 23
$ 831 $ 87 $ 11,850 $ 13,373
0 83 229 (45)
$ 831 $ 170 $ 12,079 $ 13,328
111
Total
Mausoleum
Tricentennial
Endowment
Commission
1996
1995
$ 0
$ 0 $
5,641 $
5,057
0
0
(1,535)
0
831
170
7,973
8,271
831
170
12,079
13,328
831
170
12,079
13,328
$ 831 $ 87 $ 11,850 $ 13,373
0 83 229 (45)
$ 831 $ 170 $ 12,079 $ 13,328
111
City of Salina, Kansas
AGENCY FUNDS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
For the fiscal year ended December 31, 1996
Special Assessment Escrow
ASSETS
Cash and investments
LIABILITIES
Payable to others
Traffic Signal Escrow
ASSETS
Cash and investments
LIABILITIES
Payable to others
Fire Insurance Proceeds
ASSETS
Cash and investments
LIABILITIES
Accounts payable
Balance
January 1,
Schedule 24
Balance
December 31,
$ 221,387 $ 68,693 $ 140,069 $ 150,011
$ 221,387 $ 68,693 $ 140,069 $ 150,011
$ 0 $ 5,247 $ 0 `.i 5,247
$ 0 $ 5,247 $ 0 9> 5,247
$ 14,471 $ 2,256 $ 6,596 $ 10,131
$ 14,471 $ 2,256 $ 6,596 $ 10,131
[IV)
City of Salina, Kansas
AGENCYFUNDS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
For the fiscal year ended December 31, 1996
PEGS Access
ASSETS
Cash and investments
LIABILITIES
Accounts payable
Payroll Clearing
ASSETS
Cash and investments
LIABILITIES
Payable to others
Court Bond and Restitution
ASSETS
Cash and investments
LIABILITIES
Payable to others
Balance
January 1,
Schedule 24
Paee 2
Balance
December 31,
$ 0 $ 121,467 $ 121,467 $ 0
$ 0 $ 121,467 $ 121,467 $ 0
$ 235,891 $ 19,224,931 $ 19,182,759 $ 278,063
$ 235,891 $ 19,224,931 $ 19,182,759 $ 278,063
$ 20,088 $ 131,180 $ 124,821 ;$ 26,447
$ 20,088 $ 131,180 $ 124,821 ;6 26,447
113
City of Salina, Kansas
AGENCY FUNDS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
For the fiscal year ended December 31, 1996
Employees' Deferred Compensation
ASSETS
Cash and investments
LIABILITIES
Deferred compensation
benefits payable
Balance
January 1,
Schedule 24
Page 3
Balance
December 31,
$ 1,728,230 $ 397,640 $ 60,937 $ 2,064,933
$ 1,728,230 $ 397,640 $ 60,937 2,064,933
Police Investigation Account
ASSETS
Cash and investments $ 0 $ 2,741 $ 1,000 $ 1,741
LIABILITIES
Payable to others $ 0 $ 2,741 $ 1,000 $ 1,741
Total - Agency Funds
ASSETS
Cash and investments $ 2,220,067 $ 19,954,155 $ 19,637,649 $ 2,536,573
LIABILITIES
Accounts payable
$ 14,471 $
123,723 $
128,063 $
10,131
Deferred compensation
benefits payable
1,728,230
397,640
60,937
2,064,933
Payable to others
477,366
19,432,792
19,448,649
461,509
Total liabilities
$ 2,220,067 $
19,954,155 $
19,637,649 $
2,536,573
114
City of Salina, Kansas
GENERAL FIXED ASSETS
115
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City of Salina, Kansas
COMPARATIVE SCHEDULE OF GENERAL FIXED ASSETS
BY SOURCE
December 31, 1996 and 1995
General fixed assets
Land
Buildings
Improvements other than
buildings
Machinery and equipment
Total general fixed assets
Investment in general
fixed assets by source
General fund
Special revenue funds
Capital projects funds
Donations
Total investment in
general fixed assets
116
Schedule 25
1996 1995
$ 2,589,193 $ 2,589,193
10,788,238 10,759,729
985,482 765,910
8,627,812 8,017,458
$ 22,990,725 $ 22,132,290
$ 21,920,941 $ 21,115,745
395,269 342,797
656,046 656,046
18,469 17,702
$ 22,990,725 $ 22,132,290
City of Salina, Kansas
SCHEDULE OF GENERAL FIXED ASSETS -
BY FUNCTION AND ACTIVITY
December 31, 1996
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 1,885,649 660,190
Total general government 1,904,951 6,060,132
Public safety
Police
600
445,363
Municipal court
0
0
Fire
63,302
1,220,623
Inspection
0
0
Total public safety
63,902
1,665,986
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 2,906,909
Total general fixed assets $ 2,589,193 $ 10,788,238
117
Schedule 26
Improvements
Other Than
Machinery
Total
Total
Buildings
and Equipment
1996
1995
$ 0
$ 81,719 $
81,719 $
58,275
0
171,906
171,906
164,614
0
18,751
18,751
9,847
260,616
211,461
592,991
411,213
0
19,113
19,113
14,647
85,348
1,688,578
7,072,256
7,044,800
0
49,446
2,595,285
2,545,839
345,964
2,240,974
10,552,021
10,249,235
53,820
1,188,972
1,688,755
1,527,197
0
38,267
38,267
32,839
0
2,550,884
3,834,809
3,672,821
0
44,096
44,096
37,669
53,820
3,822,219
5,605,927
5,270,526
0
99,263
99,263
67,817
150,647
1,201,729
1,518,057
1,459,650
0
101,971
101,971
67,298
150,647
1,402,963
1,719,291
1,594,765
435,051
1,161,656
5,113,486
5,017,764
$ 985,482
$ 8,627,812 $
22,990,725 $
22,132,290
118
City of Salina, Kansas
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS -
BY FUNCTION AND ACTIVITY
For the fiscal year ended December 31, 1996
Public safety
Police 1,527,197 227,780
Municipal court 32,839 5,428
Fire 3,672,821 164,628
Inspection 37,669 6,427
Total public safety 5,270,526 404,263
Highways and streets
Engineering
General Fixed
31,446
Maintenance
Assets
58,138
Planning
January 1,
37,673
Function and Activity
1996
Additions
General government
Manager
$ 58,275 $
23,444
Finance
164,614
10,007
Personnel
9,847
8,904
General services
411,213
183,751
Human relations
14,647
4,466
Bi- Centennial center
7,044,800
27,456
Other
2,545,839
49,446
Total general government
10,249,235
307,474
Public safety
Police 1,527,197 227,780
Municipal court 32,839 5,428
Fire 3,672,821 164,628
Inspection 37,669 6,427
Total public safety 5,270,526 404,263
Highways and streets
Engineering
67,817
31,446
Maintenance
1,459,650
58,138
Planning
67,298
37,673
Total highways and streets
1,594,765
127,257
Culture and recreation
Total general fixed assets
5,017,764 102,048
$ 22,132,290 $ 941,042
Schedule 27
General Fixed
Assets
Interfund December 31,
$ 0 $ 0 $ 81,719
1,499 (1,216) 171,906
0 0 18,751
2,575 602 592,991
0 0 19,113
0 0 7,072,256
0 0 2,595,285
4,074 (614) 10,552,021
66,222 0 1,688,755
0 0 38,267
2,640 0 3,834,809
0 0 44,096
0 0 99,263
9,939 10,208 1,518,057
3,000 0 101,971
12,939 10,208 1,719,291
19,183 12,857 5,113,486
$ 105,058 $ 22,451 $ 22,990,725
120
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STATISTICAL SECTION
This page left blank intentionally.
Fiscal
General
Year
Government
Public Safety
Public Works
Recreation
1991
1,487,342
4,930,155
1,227,758
1,477,;
1992
1,463,391
5,381,008
1,422,210
1,567,'
1993
1,426,997
5,834,653
1,386,714
1,600,1
1994
1,069,325
6,735,353
1,332,977
1,721,1
1995 (3)
1,167,329
7,321,192
1,464,980
1,741,1
1995 (4)
5,095,357
7,106,760
2,323,002
1,741,1
1996
5,400,526
7,492,967
2,631,025
1,872,
Capital C
14%
Debt Service
16%
Health
Welf;
2%
Cultural Public Works
Community 2% Recreation 8%
Development 6%
1%
1995 (4)
Bicentennial
Center Other General
7% 0% Government
1 QU /_
'ublic Safety
26%
Loapnat c
15°
1996
Bicentennial
Center Other General
6% 0% Government
(1) Includes general, special revenue, and debt service funds.
(2) Prior year expenditures are not available on a GAAP basis
(3) Some Expenditures reclassified in 1995. This line presents the 1995 expenditures based on the 1994 and prior classification, for comparison purposes.
(4) Reflects the functional classification as presented in the 1995 and subsequent year schedules.
121
iblic Safety
26%
City of Salina
General Government Expenditures by
Functions (1)
Last Six Fiscal Years (2)
Community Health
and
Bicentennial
Cultural
Development Welfare Debt Service
Capital Outlay
Center
Other
Total
327,241
369,179
146,615
2,299,444
1,415,043
1,665,892
6,362,182
21,708,077
337,911
339,084
138,733
2,768,149
1,530,150
1,415,537
6,337,016
22,700,293
346,677
175,254
173,122
2,902,019
1,558,158
1,968,806
4,547,476
21,919,969
379,777
441,307
525,026
2,772,819
2,796,288
1,720,509
4,533,986
24,028,391
470,270
194,552
553,614
4,387,971
3,756,136
2,067,114
4,690,997
27,815,221
470,270
286,458
467,772
4,387,971
3,756,136
2,067,114
113,315
27,815,221
469,901
473,245
474,604
3,302,600
4,261,039
1,768,489
29,561
28,176,844
Bicentennial
Center Other General
7% 0% Government
1 QU /_
'ublic Safety
26%
Loapnat c
15°
1996
Bicentennial
Center Other General
6% 0% Government
(1) Includes general, special revenue, and debt service funds.
(2) Prior year expenditures are not available on a GAAP basis
(3) Some Expenditures reclassified in 1995. This line presents the 1995 expenditures based on the 1994 and prior classification, for comparison purposes.
(4) Reflects the functional classification as presented in the 1995 and subsequent year schedules.
121
iblic Safety
26%
City of Salina
(1) Includes general, special, and debt service funds
(2) Prior Year expenditures are not available on a GAAP basis
122
General Government Revenues by Source (1)
Table 2
Last Six Fiscal Years (2)
Fiscal
Charges for
Special
Year
Taxes
Intergovernmental
Services
Fines
Assesments
Interest
Reimbursements Miscellaneous
Total
1991
13,019,231
2,623,225
2,682,505
395,447
726,245
554,636
672,264
455,285
21,128,838
1992
13,897,325
2,756,614
2,416,921
347,884
881,231
363,734
35,467
890,109
21,589,285
1993
15,479,559
2,769,828
3,174,444
574,958
940,487
444,853
55,968
771,233
24,211,330
1994
16,153,904
3,305,815
3,089,651
1,020,116
868,202
548,655
46,887
786,802
25,820,032
1995
17,138,776
3,170,244
3,585,877
1,093,347
1,012,596
725,163
172,263
717,265
27,615,531
1996
17,557,494
3,342,888
3,160,771
970,233
1,191,772
908,415
423,269
557,306
28,112,148
(1) Includes general, special, and debt service funds
(2) Prior Year expenditures are not available on a GAAP basis
122
City of Salina
General Government Tax Revenues by Source (1) Table 3
Last Six Fiscal Years (2)
Fiscal
Transient
Year
Property Taxes
Sales Tax
Franchise Tax
Guest Tax
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
(1) Includes General, special revenue and Debt Service Funds
(2) Prior Year Expenditures are not available on a GAAP basis
123
City of Salina
Property Tax Levies and Collections
Last 10 Fiscal Years
1oz.o -io
100.0%
98.0%
96.0%
94.0%
92.0%
90.0%
88.0%
1987
Percent of Property Taxes Collected
1988 1989 1990 1991 1992 1993 1994 1995 1996
—0 Percent of Current Taxes Collected Ratio of Total Tax Collections to Fax Levy
124
Table 4
Percent of
Delinquent
Ratio of Total
Fiscal
Current Tax
Current Taxes
Tax
Total Tax
Tax Collections
Year
Total Tax Levy
Collections
Collected
Collections
Collections
to Tax Levy
1987
4,116,562
4,005,867
97.3%
95,461
4,101,328
99.6%
1988
4,163,314
4,086,792
98.2%
65,960
4,152,752
99.7%
1989
4,269,464
4,110,719
96.3%
101,102
4,211,821
98.6%
1990
4,693,317
4,394,623
93.6%
104,504
4,499,127
95.9%
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%
1oz.o -io
100.0%
98.0%
96.0%
94.0%
92.0%
90.0%
88.0%
1987
Percent of Property Taxes Collected
1988 1989 1990 1991 1992 1993 1994 1995 1996
—0 Percent of Current Taxes Collected Ratio of Total Tax Collections to Fax Levy
124
Table 4
City of Salina
Assessed and Estimated Actual Value of Property
Last Ten Fiscal Years
(1) All municipalities in Kansas underwent a complete reappraisal and reclassification of real and personal property as a result of legislative action, effective
January 1, 1989. This legislation reappraised property closer to its estimated market value and caused certain types of property to be reclassified, reduced or
eliminated from ad valorum taxation.
(2) 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.
125
Table 5
Assessed Value
Katio of Assessed
Total, Assessed
Estimated Total
Value to Estimated
Fiscal Year
Real Estate
Personal Property
State Assessed
Motor Vehicle
Value
Market Value
Market Value
1987
69,906,890
31,405,020
10,544,260
27,447,177
139,303,347
1,105,157,648
12.60
1988
72,066,960
31,552,430
10,884,189
28,786,730
143,290,309
1,147,347,527
12.49
1989
71,441,070
35,215,115
10,765,830
30,847,364
148,269,379
1,160,411,705
12.78
(1) 1990
125,389,311
13,454,685
11,094,235
35,096,364
185,034,595
1,026,844,668
18.02
1991
134,834,179
14,314,162
11,208,262
34,515,855
194,872,458
1,075,575,019
18.12
1992
135,267,866
16,751,713
11,545,541
35,803,591
199,368,711
1,105,026,368
18.04
(2)1993
129,632,717
22,447,713
12,849,722
37,569,816
202,499,968
1,175,493,628
17.23
1994
145,239,331
22,678,728
14,272,658
41,805,765
223,996,482
1,314,830,748
17.04
1995
166,462,923
24,890,665
12,528,204
42,981,776
246,863,568
1,482,502,705
16.65
1996
175,997,879
25,550,448
12,708,970
43,786,794
258,044,091
1,551,794,365
16.63
(1) All municipalities in Kansas underwent a complete reappraisal and reclassification of real and personal property as a result of legislative action, effective
January 1, 1989. This legislation reappraised property closer to its estimated market value and caused certain types of property to be reclassified, reduced or
eliminated from ad valorum taxation.
(2) 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.
125
Table 5
City of Salina
Principal Taxpayers
1996 Valuations
1996 Assessed % of Total
Taxpayer Type of Business Valuation Valuation
Schwan's Sales
Pizza Manufacturing
8,175,807
3.17%
Western Resources
Electric and Gas
6,038,273
2.34%
Southwestern Bell
Telephone Utility
5,494,302
2.13%
Warmack, Salina Partnership
Retail Shopping Mall
4,893,353
1.90%
Wal -Mart Stores, Inc.
Discount Retail Stores
2,352,756
0.91%
Omaha Hotel Inc
Hotel
1,413,831
0.55%
Dayton Hudson Corp
Target Store
1,169,999
0.4.5%
Sunset Plaze, Inc
Retail Development
1,914,868
0.74%
Malan Mortgagor, Inc
K -Mart Store
856,448
0.:; ;3%
Union Pacific Railroad
Railroad
683,514
0.27%
Combined Valuation of the Ten Largest Taxpayors 32,993,151
Percent of Total City Assessed Valuation 12.79%
126
Table 6
City of Salina
Property Tax Rates
Direct and Overlapping Governments
Last Ten Fiscal Years
Table 7
1987
City of Salina
Saline County
USD 305 (2)
Other (1)
Total
79.779
Fiscal
(Budget) Year
Operating Debt Service Total City
Millage Millage Millage
Operating Debt Service Total County
Millage Millage Millage
Operating Debt Service Total USD
Millage Millage Millage
Other
29.513
6.847
1987
29.345
7.015
36.360
21.000
21.000
79.779
2.094
81.873
5.790
145.023
1988
29.513
6.847
36.360
21.000
21.000
84.023
4.756
88.779
6.487
152.626
1989
35.007
1.353
36.360
23.460
23.460
90.097
5.542
95.639
6.653
162.112
1990
22.643
7.372
30.015
19.074
19.074
72.065
4.427
76.492
5.599
131.180
1991
26.357
3.671
30.028
20.122 -
20.122
76.378
3.094
79.472
5.818
135.440
1992
22.764
7.064
29.828
20.464 -
20.464
80.343
3.029
83.372
6.074
139.738
1993
22.114
7.735
29.849
21.718 -
21.718
40.301
3.581
43.882
6.557
102.006
1994
22.910
6.551
29.461
24.562 -
24.562
37.353
3.332
40.685
8.521
103.229
1995
18.555
10.154
28.709
26.571 -
26.571
39,357
3.044
42.401
8.265
105.946
1996
15.812
11.130
26.942
20.940 1.985
22.925
39.368
2.944
42.312
8.340
100.519
Tax Distribution, 1995
Tax Distribution, 1996
Other
Total City
Other
Total City
8%
Millage
8%
Millage
27%
27%
Total USD
Millage
Total USD
406
Millage
42%
Total County
Millage
Total County
25%
Millage
I
1
1
23% 1
(1) The "Other" column includes the State of Kansas, the Salina Airport Authority, and the Salina Public Library.
(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
127
City of Salina
Special Assesment Billings and Collections
Last Ten Fiscal Years
1. Includes prepayments and delinquent collections.
lim
Table 8
Special
Ratio of Total Special
Assessment
Special Assessment
Assessments Collection; to Total
Fiscal Year
Billings
Collections
Assessments Levied
1987
1,067,397
768,509
0.72
1988
1,021,973
922,020
0.90
1989
927,768
911,365
0.98
1990
647,655
837,604
1.29
1991
807,452
656,104
0.81
1992
721,334
808,886
1.12
1993
694,497
873,850
1.26
1994
697,015
793,190
1.14
1995
919,364
883,807
0.96
1996
1,139,672
1,131,852
0.99
1. Includes prepayments and delinquent collections.
lim
Table 8
City of Salina
Computation of Legal Debt Margin
December 31, 1996
Assessed Valuation (1)
Legal Debt Margin:
Debt Limit: 23.49% of Assessed Valuation (2)
Debt Applicable to Limitation:
Total Bonded Debt
Less: Revenue Bonds
Amount Available for repayment
of general obligation bonds
Total Debt Applicable to Limitation
Legal Debt Margin
Table 9
258,044,091
60,614,557
51,394,000
35,845,000
1,052,539
14, 496, 461
46,118, 096
1. Assessed valuation for the purposes of calculating the debt limitation includes the valuation attributable to
Motor Vehicles.
2. Prior to statewide reappraisal and reclassification of all real property in 1989 cities within Kansas were
permitted to issue bonds in an aggregate amount not to exceed 30% of the total assessed valuation of the city.
In conjunction with statewide reappraisal and reclassification, previous debt limits were suspended. For tax
years beginning with January 1, 1989, the limitation on indebtedness is based on a percentage which is
calculated by dividing the amount of debt authorized by the city in the year immediately prior to the
implementation of statewide reappraisal and reclassification by the assessed valuation in the year of
implementation. Based on this formula, the City is authorized to issue bonds in the aggregate amount of
23.49% of its total assessed valuation.
129
City of Salina
Ratio of Net General Obligation Bonded Debt
To Assessed Value and Net General Obligation
Bonded Debt Per Capita
Table 10
250.00
200.00
150.00
100.00
5000
i
0.00
Per Capita General Obligation Debt
1987 1988 1989 1990 1991 1992 1993 1994 1995(1) 1996(1)
1. Population estimates are based on the 1980 and 1990 Census, except 1995 and 1996 are based on the 7/01/94 Census Bureau
estimate.
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.
4. Amount available for repayment of General Obligation Bonds.
130
Less Debt
Ratio of Net
Net Bonded
Fiscal
Population
Assessed Value
Gross Bonded
Service Fund
Net Bonded
Bonded Debt to
Debt Per
Year
(1)
(2)
Debt (3)
(4)
Debt
Assessed Value
Capita
1987
41,843
143,290,309
7,069,345
304,244
6,765,101
4.72
161.68
1988
41,843
143,290,309
6,502,986
351,958
6,151,028
4.29
147.00
1989
41,843
148,269,379
6,323,473
237,897
6,085,576
4.10
145.44
1990
42,303
185,034,595
5,801,642
344,280
5,457,362
2.95
129.01
1991
42,303
194,872,458
8,004,443
304,252
7,700,191
3.95
182.02
1992
42,303
199,368,711
8,795,864
333,505
8,462,359
4.24
200.04
1993
42,303
202,499,968
9,478,791
539,887
8,938,904
4.41
211.31
1994
42,303
223,996,482
7,854,994
797,083
7,057,911
3.15
166.84
1995 (1)
44,129
246,863,568
8,465,000
1,024,020
7,440,980
3.01
168.62
1996(l)
44,841
258,044,091
10,211,899
1,052,539
9,159,360
3.55
204.26
250.00
200.00
150.00
100.00
5000
i
0.00
Per Capita General Obligation Debt
1987 1988 1989 1990 1991 1992 1993 1994 1995(1) 1996(1)
1. Population estimates are based on the 1980 and 1990 Census, except 1995 and 1996 are based on the 7/01/94 Census Bureau
estimate.
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.
4. Amount available for repayment of General Obligation Bonds.
130
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
Total General Ratio of Debt Service to
Governmental General Governmental
Fiscal Year
Principal
Interest (2)
Total Debt Service
Expenditiures (3)
Expenditures (3)
1987
770,134
302,401
1,072,535
1988
991,258
488,387
1,479,645
1989
972,202
442,575
1,414,777
1990
967,434
431,955
1,399,389
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%
Table 11
(1) Excludes special assessment debt with government commitment.
(2) Excludes bond issuance and other costs.
(3) Includes general, special revenue, and debt service funds. GAAP basis information not available prior to 1991.
131
City of Salina
Computation of Direct and Overlapping Bonded Debt
General Obligation Bonds
December 31, 1996
Net General
Obligation Percentage Amount
Bonded Debt Applicable to City Applicable to the
Jurrisdiction Outstanding of Salina City of Salina
Direct:
City of Salina 9,159,360 100% 9,159,360
Overlapping:
Salina Airport Authority (1) 2,705,000 100% 2,705,000
USD 305 (2) 3,585,000 92% 3,295,691
Total 15,449,360 15,160,051
1. Salina airport Authority Debt is as of April 1, 1997
2. USD 305 Debt is as of June 30, 1996
Table 12
132
City of Salina
Revenue Bond Coverage
Water and Sewer Fund
Last Ten Fiscal Years
3.75
350
3.25
3.00
2.75
2.50
2.25
200
1.75
1.50
125
1.00
0.75
0.50
0.25
000
1987 1988 1989 1990 1991 1992 1993 1994 1995 1996
(1) Excludes interest income
(2) Excludes Depreciation
133
Table 13
Debt Service Requirements
Net Revenue
Fiscal
Operating
Operating
Available for Debt
Year
Revenues (1)
Expenses(2)
Service
Principal
Interest
Total
Coveraae
1987
4,094,841
3,211,266
883,575
210,000
208,459
418,459
2.11
1988
5,488,165
3,420,799
2,067,366
300,000
352,119
652,119
3.17
1989
6,300,264
3,759,534
2,540,730
390,000
542,751
932,751
2.72
1990
6,158,140
4,002,486
2,155,654
275,000
519,009
794,009
2.71
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
3.75
350
3.25
3.00
2.75
2.50
2.25
200
1.75
1.50
125
1.00
0.75
0.50
0.25
000
1987 1988 1989 1990 1991 1992 1993 1994 1995 1996
(1) Excludes interest income
(2) Excludes Depreciation
133
City of Salina
Property Value and Construction
Last Ten Fiscal Years
Table 14
Total Property Value
• -. 5=174 I# --
Estimated Value of
Fiscal Year
(Thousands)
Permits Issued
Permits Issued
1987
1,147,348
470
17,391,757
1988
1,160,412
457
15,426,410
1989
1,037,898
490
18,851,000
1990
1,026,845
497
36,469,096
1991
1,075,575
562
22,665,785
1992
1,105,026
598
25,283,947
1993
1,175,494
628
36,411,632
1994
1,314,831
694
38,667,261
1995
1,482,502
759
34,156,955
1996
1,551,794
832
55,369,816
Table 14
134
• -. 5=174 I# --
fit off
fee $81
VON
j
Ov,
i
E/w.
ma
FEE
IN
134
Fiscal Year
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
Population (1)
41,843
41,843
41,843
42,303
42,303
42,303
42,303
42,303
44,129
44,841
City of Salina
Demographic Analysis
Last 10 Fiscal Years
Per Capita Income
(2)
Median Age (3)
15,166
32.0
16,398
32.2
17,509
32.6
19,002
33.1
19,313
32.4
20,373
32.7
20,753
33.3
21,564
33.7
22,596
34.2
23,701
NA
School Enrolllment Unemployment
(4)
Rate (5)
7,008
5.8
7,054
5.4
7,115
4.4
7,333
4.1
7,489
4.2
7,687
3.8
7,661
4.6
7,243
4.6
7,229
4.4
7,316
3.7
Table 15
Data Sources:
1) Population estimates are based on the 1980 and 1990 Census, except 1995 is based on the 7/01/94 Census Bureau Est.
(2) U.S. Bureau of Economic Analysis, except 1996 which is a staff projection
(3) Wood and Poole Economics, Inc.
(4) U.S. D. 305
(5) Kansas Department of Human Resources
135
SINGLE AUDIT SECTION
This page left blank intentionally.
234 South Main
P.O. Box 1020
Ottawa, Kansas 66067
(913) 242 -3170
Y�--
f-Au
A ler OrGdeddert CHARTERED
Certified Public Accountants
W. Keith Gaeddert
Lucille L. Hinderliter
Raymond E. Meyer, Jr.
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON SCHEDULE OF FEDERAL
FINANCIAL ASSISTANCE
Honorable Mayor and City Commissioners
City of Salina, Kansas
We have audited the general purpose financial statements of the City of Salina, Kansas as of and for the year ended
December 31, 1996, and have issued our report thereon dated May 22, 1997. These general purpose financial
statements are the responsibility of the City of Salina, Kansas management. Our responsibility is to express an opinion
on these general purpose financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards, Government Auditing Standards,
issued by the Comptroller General of the United States, and the provisions of Office of Management and Budget
Circular A -128, "Audits of State and Local Governments ". Those standards and OMB Circular A -128 require that we
plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are
free of material misstatement. An audit includes examining, on a test basis, evidence supporting; the amounts and
disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used
and significant estimates made by management, as well as evaluating the overall financial statement presentation. We
believe that our audit provides a reasonable basis for our opinion.
Our audit was conducted for the purpose of forming an opinion on the general purpose financial statements of the City
of Salina, Kansas taken as a whole. The accompanying Schedule of Federal Financial Assistance is presented for
purposes of additional analysis and is not a required part of the general purpose financial statements., The information
in that schedule has been subjected to the auditing procedures applied in the audit of the general purpose financial
statements and, in our opinion, is fairly presented in all material respects in relation to the general purpose financial
statements taken as a whole.
May 22, 1997
NZ
City of Salina, Kansas
SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE
For the fiscal year ended December 31, 1996
Federal Grantor/ Federal
Pass Through Grantor / CFDA
Program Title Number
ENVIRONMENTAL PROTECTION AGENCY
Wastewater Treatment Plant 66.418
US DEPT OF HOUSING AND URBAN DEVELOPMENT
Kansas Dept of Commerce and Housing
Program
Grant or Award
Number Amount Revenues Expenditures
C20- 1231 -0 $ 5,826,389 $ 695,989 $ 2,709
Emergency Shelter Grant
14.231
S95 -DC -20 -001
Emergency Shelter Grant
14.231
S96 -DC -20 -001
HOME Investment Partnership Program
14.239
M94 -SG -20 -0107
Direct Assistance
50,300
45,620
Fair Housing Assistance
14.401
FF207K957004
Total US Dept of Housing and Urban Development
US DEPT OF TRANSPORTATION
Kansas Dept of Transportation
National Highway Traffic Safety Grant
20.600
AL94/96- 96 -01 -0
INSTITUTE OF MUSEUM SERVICES
General Operating Support Grant
45.301
IG- 40662 -94
NATIONAL ENDOWMENT FOR THE HUMANITIES
Direct Assistance
45.125
GM- 25456 -95
NATIONAL PARK SERVICE
Kansas Historic Preservation Office
Heritage Conservation Plan n/a 20 -95- 10004 -002
TOTAL FEDERAL FINANCIAL ASSISTANCE
137
25,307
10,515
10,515
27,197
3,030
3,030
200,000
167,006
164,565
50,300
50,300
45,620
230,851
223,730
201,352 160,159 131,594
46,509 17,441 17,441
21,760 4,128 4,128
3,000 1,077 0
$ 1,109,645 $ 379,602
234 South Main
P.O. Box 1020
Ottawa, Kansas 66067
(913) 242 -3170
A
Certified Public Accountants
W. Keith Gaeddert
Lucille L. Hinderliter
Raymond E. Meyer, Jr.
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON INTERNAL CONTROL
STRUCTURE BASED ON AN AUDIT OF GENERAL PURPOSE FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GO VERNMENTAUDITINGSTANDARDS
Honorable Mayor and City Commissioners
City of Salina, Kansas
We have audited the general purpose financial statements of the City of Salina, Kansas as of and for the year ended
December 31, 1996, and have issued our report thereon dated May 22, 1997.
We conducted our audit in accordance with generally accepted auditing standards, Government Auditing Standards,
issued by the Comptroller General of the United States, and the provisions of Office of Management and Budget
Circular A -128, "Audits of State and Local Governments ". Those standards and OMB Circular A -128 require that we
plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are
free of material misstatement.
The management of the City of Salina, Kansas, is responsible for establishing and maintaining an internal control
structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected
benefits and related costs of internal control structure policies and procedures. The objectives of an internal control
structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against
loss from unauthorized use or disposition, and that transactions are executed in accordance with management's
authorization and recorded properly to permit the preparation of general purpose financial statements in accordance
with generally accepted accounting principles. Because of inherent limitations in any internal control structure, errors
or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to
future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the
effectiveness of the design and operation of policies and procedures may deteriorate.
In planning and performing our audit of the general purpose financial statements of the City of Salina, Kansas, for the
year ended December 31, 1996, we obtained an understanding of the internal control structure. With respect to the
internal control structure, we obtained an understanding of the design of relevant policies and procedures and whether
they have been placed in operation, and we assessed control risk in order to determine our auditing procedures for the
purpose of expressing our opinion on the general purpose financial statements and not to provide an opinion on the
internal control structure. Accordingly, we do not express such an opinion.
Our consideration of the internal control structure would not necessarily disclose all matters in the internal control
structure that might be material weaknesses under standards established by the American Institute of Certified Public
Accountants. A material weakness is a reportable condition in which the design or operation of one or more of the
internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in
amounts that would be material in relation to the general purpose financial statements being audited may occur and not
be detected within a timely period by employees in the normal course of performing their assigned functions. We noted
no matters involving the internal control structure and its operation that we consider to be material weaknesses as
defined above.
138
However, we noted certain matters involving the internal control structure and its operation that we have reported to
the management of the City of Salina, Kansas in a separate letter dated May 22, 1997.
This report is intended for the information of the City Commission and management, and for filing with the Kansas
Department of Administration, Division of Accounts and Reports and various governmental agencies. However, this
report is a matter of public record and its distribution is not limited.
May 22, 1997
Isit
234 South Main
P.O. Box 1020
Ottawa, Kansas 66067
(913) 242 -3170
NO.
AglerorGdeddert.HARTEREID
Certified Public Accountants
W. Keith Gaeddert
Lucille L. Hinderliter
Raymond E. Meyer, Jr.
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON THE INTERNAL CONTROL
STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS
Honorable Mayor and City Commissioners
City of Salina, Kansas
We have audited the general purpose financial statements of the City of Salina, Kansas as of and for the year ended
December 31, 1996, and have issued our report thereon dated May 22, 1997.
We conducted our audit in accordance with generally accepted auditing standards, Government Auditing Standards,
issued by the Comptroller General of the United States, and the provisions of Office of Management and Budget
Circular A -128, "Audits of State and Local Governments ". Those standards and OMB Circular A -128 require that we
plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are
free of material misstatement..
In planning and performing our audit for the year ended December 31, 1996, we considered the City's internal control
structure of the City of Salina, Kansas in order to determine our auditing procedures for the purpose of expressing our
opinion on the City's general purpose financial statements and to report on the internal control strucure in accordance
with OMB Circular A -128. This report addresses our consideration of internal control structure policies and procedures
relevant to compliance with requirements applicable to federal financial assistance programs. We have addressed
internal control structure policies and procedures relevant to our audit of the general purpose financial statements in a
separate report dated May 22, 1997.
The management of the ;City of Salina, Kansas is responsible for establishing and maintaining an internal control
structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected
benefits and related costs of internal control structure policies and procedures. The objectives of au internal control
structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against
loss from unauthorized use or disposition, that transactions are executed in accordance with management's authorization
and recorded properly to permit the preparation of general purpose financial statements in accordance with generally
accepted accounting principles and that federal financial assistance programs are managed in compliance with
applicable laws and regulations. Because of inherent limitations in any internal control structure,'errors, irregularities,
or instances of noncompliance may nevertheless occur and not be detected. Also, projection of any evaluation of the
structure to future periods is subject to the risk that procedures may become inadequate because of changes in
conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate.
For the purpose of this report, we have classified the significant internal control structure policies and procedures used
in administering federal financial assistance programs in the following categories:
140
Internal Administrative Controls
General Provisions
Political Activity
Davis -Bacon Act
Civil Rights
Cash Management
Reporting Requirements
Allowable Costs
Drug -free Workplace
Specific Provisions
Types of services allowed
Eligibility
Matching, level of effort and earmarking
Special reporting
Special tests
Monitoring of subrecipients
Claims for Advances and Reimbursements
Amounts Claimed or Used for Matching
For all of the internal control structure categories listed above, we obtained an understanding of the design of relevant
policies and procedures and determined whether they have been placed in operation, and we assessed control risk.
During the year ended December 31, 1996, City of Salina, Kansas, had no major federal financial assistance programs
and expended 78.02 percent of its total federal financial assistance under the following non - major federal financial
assistance programs: Home Investment Partnership Program and the National Highway Traffic Safety Grant.
We performed tests of controls, as required by OMB Circular A -128, to evaluate the effectiveness of the design and
operation of internal control structure policies and procedures that we considered relevant to preventing or detecting
material noncompliance with specific requirements, general requirements, and requirements governing claims for
advances and reimbursements and amounts claimed or used for matching that are applicable to the aforementioned
nonmajor programs. Our procedures were less in scope than would be necessary to render an opinion on these internal
control structure policies and procedures. Accordingly, we do not express such an opinion.
Our consideration of the internal control structure policies and procedures used in administering; federal financial
assistance would not necessarily disclose all matters in the internal control structure that might be considered material
weaknesses under standards established by the American Institute of Certified Public Accountants. A material
weakness is a reportable condition in which the design or operation of one or more of the internal control structure
elements does not reduce to a relatively low level the risk that noncompliance with laws and regulations that would be
material to a federal financial assistance program may occur and not be detected within a timely period by employees in
the normal course of performing their assigned functions. We noted no matters involving the internal control structure
and is operations that we consider to be material weaknesses as defined above.
This report is intended for the information of the City Commission and management, the Kansas Department of
Administration, Division of Accounts and Reports, and various governmental agencies. However, this report is a
matter of public record and its distribution is not limited.
May 22, 1997
/�t& 'J ,:q't' i o ox"l
141
234 South Main
P.O. Box 1020
Ottawa, Kansas 66067
(913) 242 -3170
Xt
AglerorGdeddert.HARTERED
Certified Public Accountants
W. Keith Gaeddert
Lucille L. Hinderliter
Raymond E. Meyer, Jr.
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON COMPLIANCE WITH LAWS
AND REGULATIONS BASED ON AN AUDIT OF GENERAL PURPOSE FINANCIAL. STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENTAUDITINGSTANDARDS
Honorable Mayor and City Commissioners
City of Salina, Kansas
We have audited the general purpose financial statements of the City of Salina, Kansas as of and 1.5or the year ended
December 31, 1996, and have issued our report thereon dated May 22, 1997.
We conducted our audit in accordance with generally accepted auditing standards, Government Auditing Standards,
issued by the Comptroller General of the United States, and the provisions of Office of Management and Budget
Circular A -128, "Audits of State and Local Governments ". Those standards and OMB Circular A -128 require that we
plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are
free of material misstatement.
Compliance with laws, regulations, contracts, and grants applicable to the City of Salina, Kansas is the responsibility of
the City of Salina, Kansas' management. As part of obtaining' reasonable assurance about whether the financial
statements are free of material misstatement, we performed tests of the City's compliance with certain provisions of
laws, regulations, contracts, and grants. However, the objective of our audit of the general purpose financial statements
was not to provide an opinion on overall compliance with such provisions. ,Accordingly, we do not express such an
opinion.
The results of our tests disclosed no instances of noncompliance that are required to be reported under Government
Auditing Standards.
This report is intended for the information of the City Commission and management, the KansaLs Department of
Administration, Division of Accounts and Reports and various governmental agencies. However, this report is a
matter of public record and its distribution is not limited.
May 22, 1997
142
234 South Main
P.O. Box 1020
Ottawa, Kansas 66067
(913) 242 -3170
AglerorGdeddert.HARTERED
Certified Public Accountants
W. Keith Gaeddert
Lucille L. Hinderliter
Raymond E. Meyer, Jr.
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON COMPLIANCE WITH THE
GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS
Honorable Mayor and City Commissioners
City of Salina, Kansas
We have audited the general purpose financial statements of the City of Salina, Kansas, as of and for the year ended
December 31, 1996, and have issued our report thereon dated May 22, 1997.
We have applied procedures to test the City of Salina, Kansas' compliance with the following requirements applicable
to each of its federal financial assistance programs, which are identified in the Schedule of Federal Fnnancial Assistance,
for the year ended December 31, 1996: Political Activity, Davis -Bacon Act, Civil Rights, Cash Management,
Reporting Requirements, Allowable Costs, and Drug -free Workplace.
Our procedures were limited to the applicable procedures described in the Office of Management and Budget's
"Compliance Supplement for Single Audits of State and Local Governments ". Our procedures were substantially less
in scope than an audit, the objective of which is the expression of an opinion on the City of Salina, Kansas' compliance
with the requirements listed in the preceding paragraph. Accordingly, we do not express such an opinion.
With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with
the requirements listed in the second paragraph of this report. With respect to items not tested, nothing came to our
attention that caused us to believe that the City of Salina, Kansas, had not complied, in all material respects, with those
requirements.
This report is intended for the information and use of the City Commission and management, the Kansas Department of
Administration, Division of Accounts and Reports and various governmental agencies. However, this report is a matter
of public record and its distribution is not limited.
May 22, 1997
143
234 South Main
A lerGaeddert
P.O. Box 1020
Ottawa, Kansas 66067
CHARTERED
(913) 242 -3170
Certified Public Accountants
W. Keith Gaeddert
Lucille L. Hinderliter
Raymond E. Meyer, Jr.
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON COMPLIANCE WITH
SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE
PROGRAM TRANSACTIONS
Honorable Mayor and City Commissioners
City of Salina, Kansas
We have audited the general purpose financial statements of the City of Salina, Kansas, as of and for the year ended
December 31, 1996, and have issued our report thereon dated May 22, 1997.
In connection with our audit of the general purpose financial statements of the City of Salina, Kansas, and with our
consideration of the City of Salina, Kansas' control structure used to administer federal financial assistance programs, as
required by Office of Management and Budget (OMB) Circular A -128, "Audits of State and Local Governments ", we
selected certain transactions applicable to certain nonmajor federal financial assistance programs for the year ended
December 31, 1996.
As required by OMB Circular A -128, we have performed auditing procedures to test compliance with the requirements
governing types of services allowed; eligibility; matching, level of effort; special reporting; special tests; monitoring of
subrecipients; claims for advancements and reimbursements and amounts claimed or used for snatching that are
applicable to those transactions. Our procedures were substantially less in scope than an audit, the objective of which is
the expression of an opinion on the City of Salina, Kansas' compliance with these requirements. Accordingly, we do
not express such an opinion.
With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with
the requirements Jisted in the preceding paragraph. With respect to items not tested, nothing came to our attention that
caused us to believe that City of Salina, Kansas, had not complied, in all material respects, with those requirements.
This report is intended for the information and use of the City Commission and management, the Kansas Department of
Administration, Division of Accounts and Reports and various governmental agencies. However, this report is a matter
of public record and its distribution is not limited.
May 22, 1997
/ 4 , 4".w ,
144
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