Audit - 1990rTTV nV CAT TMA
CITY OF SALINA
Salina, Kansas
FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORTS
December 31, 1990
KENNEDY AND COE
Certified Public Accountants
Salina, Kansas
CITY OF SALINA
Salina, Kansas
CONTENTS
Page
INDEPENDENT AUDITORS' REPORT ON FINANCIAL STATEMENTS 1 -2
INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL
STRUCTURE RELATED MATTERS NOTED IN A FINANCIAL
STATEMENT AUDIT CONDUCTED IN ACCORDANCE WITH GOVERNMENT
AUDITING STANDARDS 3 -4
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH LAWS
AND REGULATIONS BASED ON AN AUDIT OF FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 5
INDEPENDENT AUDITORS' REPORT ON SCHEDULE OF FEDERAL
FINANCIAL ASSISTANCE 6
INDEPENDENT AUDITORS' REPORT ON THE INTERNAL CONTROL
STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL
ASSISTANCE PROGRAMS 7 -9
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH THE GENERAL
REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL
ASSISTANCE PROGRAMS 10
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH SPECIFIC
REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL
ASSISTANCE PROGRAM TRANSACTIONS 11
SCHEDULE OF INDEPENDENT AUDITORS' FINDINGS AND
QUESTIONED COSTS 12
FINANCIAL STATEMENTS
Exhibit A SUMMARY STATEMENT OF RECEIPTS, EXPENDITURES, AND BALANCES
BY FUNDS AND COMPARISON OF CASH BALANCES WITH ENCUM-
BRANCES 13 -14
Exhibit B STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES IN
UNENCUMBERED CASH BALANCES - BUDGET AND ACTUAL 15 -52
NOTES TO FINANCIAL STATEMENTS 53 -62
Supplemental Information
Schedule 1 Composition of Ending Cash Balances 63
Schedule 2 Comparison of Gross Cash Balances with Depository
Security 64
Schedule 3 Schedule of Federal Financial Assistance 65
Contents
KENNEDY AND COE
HOME OFFICE: CERTIFIED PUBLIC ACCOUNTANTS OFFICES IN
P.O. BOX 1100 KANSAS
SALINA, KANSAS 67402 -1100 NEBRASKA
KLAHOMA
913- 825.1561 INDEPENDENT AUDITORS' REPORT ON FINANCIAL STATEMENTS COLORADO
To the Mayor and
The Board of City Commissioners:
We have audited the financial statements of the City of Salina, Kansas, as of and for
the year ended December 31, 1990, as listed in the table of contents. Our audit
included all funds and account groups except
(1) Saline County -City Building Authority, Salina - Saline County Board
of Health, and Salina Public Library, which we audit and report
on separately.
(2) Firemen's Relief Association, Salina Arts Commission, Salina Housing
Authority, and the Salina Airport Authority, which are audited by
other auditors who issue their separate reports.
These financial statements are the responsibility of the City's management. Our
responsibility is to express an opinion on these 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, the provisions of Office of Management and Budget Circular A -128, "Audits of
State and Local Governments," and the Kansas Minimum Standard Audit Program. Those
standards and OMB Circular A -128 require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting the
amounts and disclosures in the 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.
As discussed in Note 1, the City of Salina, Kansas, prepares its financial statements
on a prescribed basis of accounting that demonstrates compliance with the cash basis
and budget laws of the State of Kansas, which is a comprehensive basis of accounting
other than generally accepted accounting principles.
In our opinion, the financial statements referred to above present fairly, in all
material respects, the cash and unencumbered cash balances of the City of Salina,
Kansas, as of December 31, 1990, and its receipts and expenditures for the year then
ended, in accordance with the basis of accounting described in Note 1.
Our audit was made for the purpose of forming an opinion on the financial statements
taken as a whole. The accompanying supplemental information presented on pages 63 to
65 is presented for purposes of additional analysis and is not a required part of the
financial statements. This information has been subjected to the auditing procedures
applied in the audit of the financial statements mentioned above and, in our opinion,
is fairly stated in all material respects in relation to the financial statements
taken as a whole.
-1-
MEMBERS OF: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND
SEC PRACTICE SECTION AND PRIVATE COMPANIES PRACTICE
SECTION OF THE AICPA DIVISION FOR CPA FIRMS
This report is intended solely for the information and use of the Mayor, Board of
City Commissioners and management of the City of Salina, Kansas, and for filing with
the Kansas Department of Administration, Division of Accounts and Reports, the
cognizant federal agency, and other applicable federal audit agencies and should not
be used for any other purpose. This restriction is not intended to limit the
distribution of this report which, upon acceptance by the City of Salina, Kansas, is
a matter of public record.
Salina, Kansas
July 31, 1991
r
Certified Public Accountant
of and actively engaged on
C.P.A.
in charge
this audit.
Respectfully submitted,
-2-
KENNEDY AND COE
HOME OFFICE: CERTIFIED PUBLIC ACCOUNTANTS
P.O. BOX 1100
SALINA. KANSAS 67402.1100
913- 825 -1561
INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL
STRUCTURE RELATED MATTERS NOTED IN A FINANCIAL
STATEMENT AUDIT CONDUCTED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
To the Mayor and
The Board of City Commissioners:
OFFICES IN
KANSAS
NEBRASKA
OKLAHOMA
COLORADO
We have audited the financial statements of the City of Salina, Kansas, for the year
ended December 31, 1990, and have issued our report thereon dated July 31, 1991.
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
financial statements are free of material misstatement.
In planning and performing our audit of the financial statements of the City of
Salina, Kansas, for the year ended December 31, 1990, we considered its internal
control structure in order to determine our auditing procedures for the purpose of
expressing our opinion on the financial statements and not to provide assurance on
the internal control structure.
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
financial statements in accordance with the method of accounting described in Note 1
to the financial statements. 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.
For the purpose of this report, we have classified the significant internal control
structure policies and procedures in the following categories:
1. Receipts
2. Purchases /disbursements
3. Cash and investment balances
4. Financial reporting
-3-
MEMBERS OF: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND
SEC PRACTICE SECTION AND PRIVATE COMPANIES PRACTICE
SECTION OF THE AICPA DIVISION FOR CPA FIRMS
For all of the control categories listed above, 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.
We noted certain matters involving the internal control structure and its operation
that we consider to be reportable conditions under standards established by the
American Institute of Certified Public Accountants. Reportable conditions involve
matters coming to our attention relating to significant deficiencies in the design or
operation of the internal control structure that, in our judgment, could adversely
affect the entity's ability to record, process, summarize, and report financial data
consistent with the assertions of management in the financial statements.
1. Cash balances from the financial records of the City were not timely
reconciled with bank balances during a portion of the year 1990. Cash
accounts should be reconciled monthly on a timely basis to detect any
errors or irregularities.
2. Journal entries were not adequately supported by documentation and /or
detailed descriptions. Better documentation and descriptions would
improve the operation of the internal control structure.
A material weakness is a reportable condition in which the design or operation of one
or more of the specific 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 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.
Our consideration of the internal control structure would not necessarily disclose
all matters in the internal control structure that might be reportable conditions
and, accordingly, would not necessarily disclose all reportable conditions that are
also considered to be material weaknesses as defined above. However, we believe none
of the reportable conditions described above is a material weakness.
We also noted other matters involving the internal control structure and its
operation that we have reported to the management of the City of Salina in a separate
letter dated July 31, 1991.
This report is intended solely for the information and use of the Mayor, Board of
City Commissioners and management of the City of Salina, Kansas, the Kansas
Department of Administration, Division of Accounts and Reports, the cognizant federal
agency, and other applicable federal audit agencies and should not be used for any
other purpose. This restriction is not intended to limit the distribution of this
report which, upon acceptance by the City of Salina, Kansas, is a matter of public
record.
Respectfully submitted,
Salina, Kansas
July 31, 1991
RJE
KENNEDY AND COE
CERTIFIED PUBLIC ACCOUNTANTS
HOME OFFICE:
P.O. BOX 1100
SALINA, KANSAS 674021100
913825 -1561
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH
LAWS AND REGULATIONS BASED ON AN AUDIT OF
FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
To the Mayor and
The Board of City Commissioners:
OFFICES IN
KANSAS
NEBRASKA
OKLAHOMA
COLORADO
We have audited the financial statements of the City of Salina, Kansas, as of and for
the year ended December 31, 1990, and have issued our report thereon dated July 31,
1991.
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
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's 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, our objective was not to provide
an opinion on overall compliance with such provisions.
The results of our tests indicate that, with respect to the items tested, the City of
Salina, Kansas, complied, in all material respects, with the provisions referred to
in the preceding paragraph. 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 provisions.
We noted certain instances of noncompliance, as described in Note 9, that do not
result in misstatements in the financial statements.
This report is intended solely for the information and use of the Mayor, Board of
City Commissioners and management of the City of Salina, Kansas, the Kansas
Department of Administration, Division of Accounts and Reports, the cognizant federal
agency, and other applicable federal audit agencies and should not be used for any
other purpose. This restriction is not intended to limit distribution of this report
which, upon acceptance by the City of Salina, Kansas, is a matter of public record.
Salina, Kansas
July 31, 1991
Respectfully submitted,
MEMBERS OF: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND
SEC PRACTICE SECTION AND PRIVATE COMPANIES PRACTICE
SECTION OF THE AICPA DIVISION FOR CPA FIRMS
-5-
KENNEDY AND COE
HOME OFFICE: CERTIFIED PUBLIC ACCOUNTANTS
P.O. BOX 1100
SALINA, KANSAS 67402.1100
913- 825 -1561
INDEPENDENT AUDITORS' REPORT ON SCHEDULE
OF FEDERAL FINANCIAL ASSISTANCE
To the Mayor and
The Board of City Commissioners:
OFFICES IN
KANSAS
NEBRASKA
OKLAHOMA
COLORADO
We have audited the financial statements of the City of Salina, Kansas, for the year
ended December 31, 1990, and have issued our report thereon dated July 31, 1991.
These financial statements are the responsibility of the City's management. Our
responsibility is to express an opinion on these 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
financial statements are free of material misstatement. An audit includes examining,
on a test basis, evidence supporting the amounts and disclosures in the 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 made for the purpose of forming an opinion on the 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 financial statements. The information in that schedule
has been subjected to the auditing procedures applied in the audit of the City's
financial statements and, in our opinion, is fairly stated, on the basis of
accounting described in Note 1 to the financial statements, in all material respects
in relation to the financial statements taken as a whole.
Salina, Kansas
July 31, 1991
Respectfully submitted,
MEMBERS OF: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND
SEC PRACTICE SECTION AND PRIVATE COMPANIES PRACTICE
SECTION OF THE AICPA DIVISION FOR CPA FIRMS
M
KENNEDY AND COE
HOME OFFICE: CERTIFIED PUBLIC ACCOUNTANTS
P.O. BOX 1100
SALINA, KANSAS 67402 -1100
913- 825 -1561
INDEPENDENT AUDITORS' REPORT ON THE INTERNAL CONTROL
STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL
ASSISTANCE PROGRAMS
To the Mayor and
The Board of City Commissioners:
OFFICES IN
KANSAS
NEBRASKA
OKLAHOMA
COLORADO
We have audited the financial statements of the City of Salina, Kansas, for the year
ended December 31, 1990, and have issued our report thereon dated July 31, 1991.
We conducted our audit in accordance with generally accepted auditing standards;
Government Auditing Standards, issued by the Comptroller General of the United
States; and Office of Management and Budget (OMB) 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 financial
statements are free of material misstatement.
In planning and performing our audit for the year ended December 31, 1990, we
considered the City's internal control structure in order to determine our auditing
procedures for the purpose of expressing our opinion on the City's financial
statements and not to provide assurance on the internal control structure. 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 policies and procedures relevant to our audit
of the December 31, 1990, financial statements in a separate report dated July 31,
1991.
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, that transactions are executed in accordance with
management's authorization and recorded properly to permit the preparation of
financial statements in accordance with the method of accounting described in Note 1
to the financial statements, and that federal financial assistance programs are
managed in compliance with applicable laws and regulations. Because of inherent
-7-
MEMBERS OF: AMERICAN INSTITUTE OF CERTIFIED PUBUC ACCOUNTANTS AND
SEC PRACTICE SECTION AND PRIVATE COMPANIES PRACTICE
SECTION OF THE AICPA DIVISION FOR CPA FIRMS
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
structure policies and procedures used in administering
programs in the following categories:
Accounting Controls
1. Receipts
2. Purchases /disbursements
3. Cash and investment balances
4. Financial reporting
Administrative Controls
1. General requirements
Political activity
Civil rights
Cash management
Federal financial reports
Allowable costs
Drug -free workplace
Administrative requirements
2. Specific requirements
Types of services
Matching
Reporting
Special requirements
significant internal control
federal financial assistance
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, 1990, the City of Salina, Kansas, had no major
federal financial assistance programs and expended 88 percent of its total federal
financial assistance under the following nonmajor federal financial assistance
program: U.S. Department of Housing and Urban Development - Community Development
Block Grant /Small Cities Program.
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 have 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 program. 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.
We noted certain matters involving the internal control structure and its operation
that we consider to be reportable conditions under standards established by the
American Institute of Certified Public Accountants. Reportable conditions involve
matters coming to our attention relating to significant deficiencies in the design or
operation of the internal control structure that, in our judgment, could adversely
affect the City's ability to administer federal financial assistance programs in
accordance with applicable laws and regulations.
1. Cash balances from the financial records of the City were not timely
reconciled with bank balances during a portion of the year 1990. Cash
accounts should be reconciled monthly on a timely basis to detect any
errors or irregularities.
2. Journal entries were not adequately supported by documentation and /or
detailed descriptions. Better documentation and descriptions would
improve the operation of the internal control structure.
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.
Our consideration of the internal control structure would not necessarily disclose
all matters in the internal control structure that might be reportable conditions
and, accordingly, would not necessarily disclose all reportable conditions that are
also considered to be material weaknesses as defined above. However, we believe none
of the reportable conditions described above is a material weakness.
We also noted other 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 July 31, 1991.
This report is intended solely for the information and use of the Mayor, Board of
City Commissioners and management of the City of Salina, Kansas, the Kansas
Department of Administration, Division of Accounts and Reports, the cognizant federal
agency, and other applicable federal audit agencies and should not be used for any
other purpose. This restriction is not intended to limit the distribution of this
report which, upon acceptance by the City of Salina, Kansas, is a matter of public
record.
Salina, Kansas
July 31, 1991
Respectfully submitted,
M
KENNEDY AND COE
HOME OFFICE: CERTIFIED PUBLIC ACCOUNTANTS
P.O. BOX 1100
SALINA. KANSAS 67402.1100
913.825 -1561
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH THE
GENERAL REQUIREMENTS APPLICABLE TO NONMAJOR
FEDERAL FINANCIAL ASSISTANCE PROGRAMS
To the Mayor and
The Board of City Commissioners:
OFFICES IN
KANSAS
NEBRASKA
OKLAHOMA
COLORADO
We have applied procedures to test the compliance of the City of Salina, Kansas, with
the following requirements applicable to each of its federal financial assistance
programs for the year ended December 31, 1990: political activity, civil rights, cash
management, federal financial reports, allowable costs, Drug -free Workplace Act and
administrative requirements.
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's 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 first
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. However, the results of
our procedures disclosed immaterial instances of noncompliance with those require-
ments, which are described in the accompanying schedule of findings and questioned
costs.
This report is intended solely for the information and use of the Mayor, Board of
City Commissioners and management of the City of Salina, Kansas, the Kansas
Department of Administration, Division of Accounts and Reports, the cognizant federal
agency, and other applicable federal audit agencies and should not be used for any
other purpose. This restriction is not intended to limit the distribution of this
report which, upon acceptance by the City of Salina, Kansas, is a matter of public
record.
Respectfully submitted,
Salina, Kansas
July 31, 1991
-10-
MEMBERS OF: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND
SEC PRACTICE SECTION AND PRIVATE COMPANIES PRACTICE
SECTION OF THE AICPA DIVISION FOR CPA FIRMS
KENNEDY AND COE
HOME OFFICE: CERTIFIED PUBLIC ACCOUNTANTS
P.O. BOX 1100
SALINA, KANSAS 67402 -1100
913- 825 -1561
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH
SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL
FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS
To the Mayor and
The Board of City Commissioners:
OFFICES IN
KANSAS
NEBRASKA
OKLAHOMA
COLORADO
In connection with our audit of the 1990 financial statements of the City of Salina,
Kansas, and with our consideration of the City's internal control structure used to
administer federal financial assistance programs, as required by Office of Management
and Budget 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, 1990.
As required by OMB Circular A -128, we have performed auditing procedures to test
compliance with the requirements governing types of services allowed or unallowed
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's 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 listed in the preceding
paragraph. With respect to items not tested, nothing came to our attention that
caused us to believe that the City had not complied, in all material respects, with
those requirements. Also, the results of our procedures did not disclose any
immaterial instances of noncompliance with those requirements.
This report is intended solely for the information and use of the Mayor, Board of
City Commissioners and management of the City of Salina, Kansas, the Kansas
Department of Administration, Division of Accounts and Reports, the cognizant federal
agency, and other applicable federal audit agencies and should not be used for any
other purpose. This restriction is not intended to limit the distribution of this
report which, upon acceptance by the City of Salina, Kansas, is a matter of public
record.
Respectfully submitted,
Salina, Kansas
July 31, 1991
-11-
MEMBERS OF: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND
SEC PRACTICE SECTION AND PRIVATE COMPANIES PRACTICE
SECTION OF THE AICPA DIVISION FOR CPA FIRMS
CITY OF SALINA
Salina, Kansas
SCHEDULE OF INDEPENDENT AUDITORS' FINDINGS
AND QUESTIONED COSTS
Year Ended December 31, 1990
Program Finding /Noncompliance
Criminal Justice Block Grant Program
Finding: Federal funds in excess of the amounts requested
were received by the City of Salina. Such excess
amount received was $38.86. The final financial
status report indicates that the questioned amount
of federal funds authorized and received remained
unobligated at the end of the program period. No
documentation of the disposition of these
unobligated funds has been provided.
Recipient
Response: The final financial status report reflects the
amount of funds expended and the $38.86 as the
unobligated balance of funds. The City has
been verbally advised that such funds need not
be returned to the grantor agency.
Questioned
Costs
$38.86
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FINANCIAL STATEMENTS
UNENCUMBERED
CASH BALANCE
DECEMBER 31, 1990
--------------- - --
$4,208,443.23
64,769.37
153,739.94
26,829.41
12,310.84
690.16
0.00
11,078.43
11,079.05
63,380.31
509,473.00
213,748.49
22,321.74
32,232.66
47,245.90
425.70
629.09
1,409.17
344,280.35
32,373.24
(11,688.46)
25,103.17
13,862.00
107,332.51
17,999.17
26,821.95
2,408.39
0.00
ACCOUNTS PAYABLE
AND ENCUMBRANCES
DECEMBER 31, 1990
--------------- - --
$236,554.18
125.97
57,621.13
0.00
2,401.27
0.00
0.00
0.00
0.00
0.00
72,159.65
31,790.12
0.00
12,085.34
0.00
0.00
0.00
0.00
9.50
7,955.53
3,038.13
0.00
0.00
0.00
0.00
0.00
2,360.12
EXHIBIT A
CASH BALANCE
DECEMBER 31, 1990
--------------- ---
$4,444,997.41
64,895.34
211,361.07
26,829.41
14,712.11
890.16
0.00
11,078.43
11,079.05
63,380.31
581,632.65
245,538.61
22,321.74
44,318.00
47,245.90
425.70
629.09
1,409.:7
344,280.35
32,382.74
(3,732.93)
28,141.30
13,862.00
107,332.51
17,999.17
26,821.95
2,408.39
2,360.12
-13-
EXHIBIT A (CONT'D)
UNENCUMBERED
ACCOUNTS PAYABLE
CASH BALANCE
AND ENCUMBRANCES
CASH BALANCE
DECEMBER 31, 1990
------- ----- - -- - --
DECEMBER 31, 1990
---- -- -- ---- - - - - --
DECEMBER 31, 1990
--------------- ---
$678,857.29
$471.73
$679,329.02
935,293.15
1,338.91
936,632.06
59,805.76
3,241.67
63,047.43
3,982,312.92
794,783.64
4,777,096.56
360,789.44
0.00
360,789.44
1,891,258.20
0.00
1,891,258.20
(652,345.75)
956,378.40
304,032.65
2,637.46
----- ------- - -- - --
0.00
-- ----- ---- --
2,637.46
$13,197,107.28
- - - --
$2,182,315.29
------------------
$15,379,422.57
-14-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B
-15-
(OVER) UNDER
GENERAL FUND
---- --- ---- --- ------ - --- --
ACTUAL
--- ----
BUDGET
BUDGET
RECEIPTS:
---- --
--- --- ---- ---
- ---- -- -- - - --
TAXES:
PROPERTY
;1,455,370.50
;1,424,672.00
( ;30,698.50)
SALES
3,716,291.04
3,434,000.00
(282,291.04)
FRANCHISE
1,515,361.20
1,451,000.00
(64,361.20)
INTERGOVERNMENTAL
1,105,447.68
1,124,178.00
18,730.32
FEES
488,680.94
482,000.00
(6,680.94)
FINES
366,279.40
360,000.00
(6,279.40)
PERMITS AND INSPECTION
224,951.58
210,000.00
(14,951.58)
INTEREST
952,596.91
600,000.00
(352,596.91)
MISCELLANOUS
529,502.78
95,500.00
(434,002.78)
TRANSFERS IN
437,284.41
------- - - -- --
377,433.00
---- --- - - -
(59,851.41)
TOTAL RECEIPTS
;10,791,766.44
------- - - - ---
---
;9,558,783.00
----- -- - --- --
- --- --- -- -- --
( ;1,232,983.44)
------- - -- - --
EXPENDITURES:
GENERAL GOVERNMENT:
COMMISSION
;525,012.38
;538,773.00
;13,760.62
MANAGER
148,532.07
149,456.00
923.93
LEGAL
84,476.96
73,300.00
(11,176.96)
FINANCE
301,246.85
273,742.00
(27,504.85)
BUILDINGS
221,145.81
225,780.00
4,634.19
HUMAN RELATIONS
98,723.26
---- ---
_. 99,646.00
922,74
TOTAL GENERAL GOVERNMENT
-- - - --
;1,379,137.33
------ - - - - - --
-- ---- - - -- - --
;1,360,697.00
------ - -- -- --
- --- --- - -- - --
( ;18,440.33)
----- -- - - - - --
PUBLIC SAFETY:
POLICE
;1,985,388.63
;1,945,383.00
( ;40,005.63)
MUNICIPAL COURT
95,426.21
99,560.00
4,133.79
PARKING METERS
30,257.76
44,902.00
14,644.24
FIRE:
ADMINISTRATION
270,151.54
294,518.00
24,366.46
EMS
622,819.38
621,378.00
(1,441.38)
SUPRESSION
1,430,199.25
1,392,798.00
(37,401.25)
PREVENTION
137,985.66
137,832.00
(153.66)
PERMITS AND INSPECTION
136,612.20
-- -- ------ - --
144,859.00
8,246.80
TOTAL PUBLIC SAFETY
;4,708,840.63
--- -- -- - - ----
--- --- --- - ---
;4,681,230.00
-- -- -- -- --- --
-- ---- - - - -- --
( ;27,610.63)
------- ------
-15-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT -D)
(OVER) UNDER
GENERAL FUND
----- ---- --- -- ---- -- - - - ---
ACTUAL
- ---- --
BUDGET
BUDGET
PUBLIC WORKS:
- - -- --
- ------ - - ----
--- ---- - - -- --
ENGINEERING
$146,572.72
$167,808.00
$21,235.28
STREET
644,533.58
675,310.00
30,776.42
FLOOD WORKS
71,830.18
70,540.00
(1,290.18)
TRAFFIC CONTROL
119,860.65
------- - - - - --
123,610.00
3,749.35
TOTAL PUBLIC WORKS
$982,797.13
------- - - - - --
------- - - - - --
$1,037,268.00
------- -- - - --
-- ----- - - - - --
$54,470.87
--- ---- - - - - --
RECREATION:
PARKS:
DOWNTOWN
$31,884.59
$37,830.00
$5,945.41
FORESTRY
69,320.19
72,712.00
3,391.81
PARKS
485,440.10
448,104.00
(37,336.10)
SWIMMING POOLS
62,000.80
48,650.00
(13,350.80)
NEIGHBORHOOD CENTERS
88,030.53
----- -- - - - - --
86,978.00
----
(1,052.53)
TOTAL RECREATION
$736,676.21
------- - - - - --
--- - - - - --
$694,274.00
------- -- - - --
------- - - - - --
($42,402.21)
--- ---- -- - - --
CULTURAL:
ARTS AND HUMANITIES
$137,382.99
$135,600.00
($1,782.99)
SMOKY HILL MUSEUM
166,330.82
-- ---
166,456.00
125.18
TOTAL CULTURAL
-- --- - --
$303,713.81
------- - - - - --
---- --- - - - - --
$302,056.00
------- - - - - --
------- - - - - --
($1,657.81)
------- - - - - --
COMMUNITY DEVELOPMENT:
PLANNING
$106,827.04
------- - - - - --
$109,120.00
---- --- -- - - --
$2,292,96
--- --- -- -- - --
HEALTH AND WELFARE:
CEMETERY
$74,265.57
------ - -- - --
$68,990.00
- ----- - - -- --
($5,275.57)
------ - - - - --
OTHER:
CONTINGENCY
$756,116.73
------ - - - - --
$1,600.00
- ----- - - - ---
($754,516.73)
----- - - - - - --
CAPITAL OUTLAY:
$746,772.25
-- --- - - - -- --
$716,000.00
--- -- - - - - ---
($30,772.25)
-- --- -- -- - --
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT•D)
(OVER) UNDER
GENERAL FUND ACTUAL BUDGET BUDGET
------------------ -- - - - - -- -- ----- --- - -- ---- --- - - - - -- ------- - - -- --
TRANSFERS OUT: $983,074.00 $1,015,740.00 $32,666.00
------ - - - - -- ------ - - - - -- -- ---- - - - - --
RESERVES: $0.00 $3,226,019.00 $3,226,019.00
------ - - - - -- -- ---- - --- -- -- ---- -- - - --
TOTAL EXPENDITURES $10,778,220.70 $13,212,994.00 $2,434,773.30
------ - - - - -- ------ - - - - -- --- --- - - - - --
RECEIPTS OVER (UNDER)
EXPENDITURES $13,545.74 ($3,654,211.00) ($3,667,756.74)
UNENCUMBERED CASH BALANCE,
JANUARY 1 4,194,897.49 3,654,211.00 (540,686.49)
------- - - - - -- ------- - - - - -- ------- - - -- --
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $4,208,443.23 $0.00 ($4,208,443.23)
-17-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT'D)
UNENCUMBERED CASH BALANCE,
JANUARY 1 124,410.00 160,451.00 36,041.00
- ------ - - -- -- ------- - - - --- ------- - -- - --
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $64,769.37 $0.00 ($64,769.37)
-18-
(OVER) UNDER
EMPLOYEE BENEFITS FUND
------- ------------- - - - - --
ACTUAL
--- ---- - - --
BUDGET
BUDGET
RECEIPTS:
--
- -- ---- -- - - --
------- - - ----
TAXES:
PROPERTY
$1,688,931.52
$1,670,732.00
($18,199.52)
INTERGOVERNMENTAL
146,567.00
146,567.00
0.00
MISCELLANOUS
366.46
0.00
(366.46)
TRANSFERS IN
7,335.00
------- - -- - --
40,000.00
---- ---
32,665.00
TOTAL RECEIPTS
$1,843,199.98
------- - - - - --
-- - ---
$1,857,299.00
- ---- -- - --- --
--- --- --- - - --
$14,099.02
----- -- - - - - --
EXPENDITURES:
EARNED LEAVE
$7,335.30
$40,000.00
$32,664.70
UNEMPLOYMENT INSURANCE
14,887.76
16,000.00
1,112.24
SOCIAL SECURITY
270,496.68
270,000.00
(496.68)
LIFE INSURANCE
38,880.61
0.00
(38,880.61)
KP&F RETIREMENT
541,996.41
530,500.00
(11,496.41)
KPERS RETIREMENT
72,698.15
84,000.00
11,301.85
HEALTH INSURNACE
745,795.70
746,500.00
704.30
CONTRACTUAL
210,750.00
210,750.00
0.00
RESERVES
0.00
---- --- - -- - --
120,000.00
--- ----
120,000.00
TOTAL EXPENDITURES
$1,902,840.61
------- - - - - --
-- - - --
$2,017,750.00
-- -----
---- --- -- - ---
$114,909.39
RECEIPTS OVER (UNDER)
- - - - --
-- ---- - - - - - --
EXPENDITURES
($59,640.63)
($160,451.00)
($100,810.37)
UNENCUMBERED CASH BALANCE,
JANUARY 1 124,410.00 160,451.00 36,041.00
- ------ - - -- -- ------- - - - --- ------- - -- - --
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $64,769.37 $0.00 ($64,769.37)
-18-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
UTILITY FUND
--------------------------
RECEIPTS:
TAXES:
PROPERTY
TRANSFERS IN
TOTAL RECEIPTS
EXPENDITURES:
GAS SERVICE
STREET LIGHTING
WATER SERVICE
LIGHT 6 POWER
TRAFFIC CONTROL SIGNALS
RESERVES
TOTAL EXPENDITURES
RECEIPTS OVER (UNDER)
EXPENDITURES
UNENCUMBERED CASH BALANCE,
JANUARY 1
UNENCUMBERED CASH BALANCE,
DECEMBER 31
ACTUAL BUDGET
- ------ - - - --- ------ -- - - ---
$643,979.55
$633,066.00
15,000.00
------- - - - - --
15,000.00
-------
$658,979.55
----- -- - - - - --
- - - - --
$648,066.00
------- - -- - --
$46,848.55
$43,000.00
242,551.08
260,000.00
69,363.89
63,000.00
254,167.28
286,000.00
34,367.95
47,000.00
0.00
62,659.00
$647,298.75 $761,659.00
----- - - - - -- ------ - - - - - --
EXHIBIT B (CONT'D)
(OVER) UNDER
BUDGET
($10,913.55)
0.00
($10,913.55)
($3,848.55)
17,448.92
(6,363.89)
31,832.72
12,632.05
62,659.00
$114,360.25
$11,680.80 ($1.13,593.00) ($125,273.80)
142,059.14 113,593.00 (28,466.14)
------- - - - - -- --- ---- - - - - -- ----- -- - -- - --
$153,739.94 $0.00 ($153,739.94)
-19-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT`D)
(OVER) UNDER
SPECIAL LIABILITY FUND ACTUAL BUDGET BUDGET
----------------- - - - - -- ------- - - - --- -- --- -- - - - --- - ------ - - - ---
RECEIPTS:
TAXES:
PROPERTY $261,631.72 $258,288.00 ($3,343.72)
--- --- - - - - - -- - ------ - - -- -- ------- -- -- --
TOTAL RECEIPTS $261,631.72 $258,288.00 ($3,343.72)
------- - - - - -- ------- - - - - -- ------- - - - - --
EXPENDITURES:
TRANSFERS OUT
$244,564.00
$244,564.00
$0.00
RESERVES
0.00
------- - - - - --
23,617.00
23,617.00
TOTAL EXPENDITURES
$244,564.00
- ------ - - - - --
------- - -- - --
$268,181.00
------- -- - - --
------- - - - - --
$23,617.00
--- ---- - - - - --
RECEIPTS OVER (UNDER)
EXPENDITURES
$17,067.72
($9,893.00)
($26,960.72)
UNENCUMBERED CASH BALANCE,
JANUARY 1
9761.69
------- - - - - --
9,893.00
------- - -- - --
131.31
------- - - - - --
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $26,829.41 $0.00 ($26,829.41)
-20-
CITY OF SALIVA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT -D)
(OVER) UNDER
RECREATION FUND
----------- --- - - - - - --
ACTUAL
---- ---
BUDGET
BUDGET
RECEIPTS:
-- - - --
-- ----- -- ----
---- --- --- - --
TAXES:
PROPERTY
$458,578.60
;446,435.00
( ;12,143.60)
FEES
240,276.61
231,332.00
(8,944.61)
INTEREST
9,916.00
10,000.00
84.00
MISCELLANOUS
24,095.89
------- - - - ---
7,000.00
-------
(17,095.89)
TOTAL RECEIPTS
$732,867.10
------ - - - -- --
- - - - --
$694,767.00
----- -- -- - - --
----- -- -- - - --
(=38,100.10)
-- ----- - -- - --
EXPENDITURES:
PERSONAL SERVICES
$350,785.33
$284,514.00
( ;66,271.33)
SUPPLIES
58,991.45
56,000.00
(2,991.45)
CONTRACTUAL
68,659.35
122,500.00
53,840.65
OTHER SERVICES AND CHARGES
172,912.60
147,320.00
(25,592.60)
CAPITAL OUTLAY
48,321.88
120,000.00
71,678.12
TRANSFERS OUT
75,000.00
0.00
(75,000.00)
RESERVES
0.00
------- -
$32,666.00
$32,666.00
TOTAL EXPENDITURES
- - ---
$774,670.61
------- - - - - --
------ -- - -- --
$763,000.00
---- --- - - - - --
($11,670.61)
RECEIPTS OVER (UNDER)
------ - - - -- --
------- - - - - --
EXPENDITURES
($41,803.51)
($68,233.00)
($26,429.49)
UNENCUMBERED CASH BALANCE,
JANUARY 1
54,114.35
68,233.00
14 118.65
UNENCUMBERED CASH BALANCE,
DECEMBER 31
$12,310.84
$0.00
($12,310.84)
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT -D)
(OVER) UNDER
BUSINESS IMPROVEMENT DISTRICT ACTUAL BUDGET BUDGET
--- --------- ------ -- - - - - -- ---- --- - - - - -- ------- --- - -- ---- --- - - - - --
RECEIPTS:
SPECIAL ASSESSMENTS $60,760.54 $111,000.00 $50,239.46
----- -- - - - - -- ------- - - -- -- ------- - - - - --
TOTAL RECEIPTS $60,760.54 $111,000.00 $50,239.46
------- - - - - -- --- ---- - -- - -- ---- --- - - - - --
EXPENDITURES:
CONTRACTUAL
TRANSFER OUT
TOTAL EXPENDITURES
RECEIPTS OVER (UNDER)
EXPENDITURES
UNENCUMBERED CASH BALANCE,
JANUARY 1
UNENCUMBERED CASH BALANCE,
DECEMBER 31
$43,368.47
$94,000.00
17,000.00
------- - - - - --
17,000.00
-------
$60,368.47
------- - - - - --
- -- - --
$111,000.00
------- - - - - --
$392.07 $0.00
498.09 0.00
------- - - - - -- - ----- - - - - ---
$890.16 $0.00
$50,631.53
0.00
$50,631.53
($392.07)
(498.09)
($890.16)
-22 --
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT'D)
(OVER) UNDER
TOURISM AND CONVENTION FUND ACTUAL BUDGET BUDGET
------ ----- ------ - - - - -- ------- - - -- -- - ------ - - -- -- -- --- -- - - - - --
RECEIPTS:
TAXES $257,796.81
$270,000.00 :12,203.19
------- - - - - -- ------- - - - - -- ------ - - - - - --
TOTAL RECEIPTS $257,796.81 $270,000.00 $12,203.19
---- --- -- - --- ----- -- - - - --- -- --- -- - - - - --
EXPENDITURES:
CONTRACTUAL $257,796.81 $270,000.00 $12,203.19
------- - - - - -- -- ----- - -- - -- --- ---- - - - - --
TOTAL EXPENDITURES $257,796.81 $270,000.00 $12,203.19
------- - - - - -- -- ----- - - - - -- ------- - - - - --
RECEIPTS OVER (UNDER)
EXPENDITURES $0.00 $0.00 $0.00
UNENCUMBERED CASH BALANCE,
JANUARY 1 0.00 0.00 0.00
------- - - - - -- ------- - -- - -- --- ---- - - - - --
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $0.00 $0.00 $0.00
-23-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT'D)
(OVER) UNDER
SPECIAL PARKS 6 RECREATION FUND ACTUAL BUDGET BUDGET
--- ------------ ----- - - - - -- - ------ - - -- -- - --- -- -- - -- -- ------- -- - - --
RECEIPTS:
INTERGOVERNMENTAL $65,404.16 $58,117.00 ( ;7,287.16)
------- - - - --- --- -- -- - -- - -- ---- --- - -- ---
TOTAL RECEIPTS $65,404.16 $58,117.00 ( ;7,287.16)
----- -- - - - - -- ----- -- --- - -- ---- --- - - ----
EXPENDITURES:
TRANSFERS OUT $69,433.00 $69,433.00 $0.00
------- - - - - -- ------- - -- - -- ------- - - -- --
TOTAL EXPENDITURES $69,433.00 $69,433.00 $0.00
------- --- - -- ---- --- - - - - -- --- ---- -- - - --
RECEIPTS (UNDER)
EXPENDITURES ($4,028.84) ($11,316.00) ($7,287.16)
UNENCUMBERED CASH BALANCE,
JANUARY 1 15,107.27 11,316.00 (3,791.27)
------- - - - - -- ---- --- - - - - -- ------- - - - - --
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $11,078.43 $0.00 ($11,078.43)
-24-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT -D)
(OVER) UNDER
SPECIAL ALCOHOL FUND ACTUAL BUDGET BUDGET
--- ----------------- - - - --- -- ----- - - - - -- - ------ -- - --- ------- - - -- --
RECEIPTS:
INTERGOVERNMENTAL $65,404.16 $58,117.00 ($7,287.16)
------- - - - - -- --- ---- - - - - -- ------- - - - - --
TOTAL RECEIPTS $65,404.16 $58,117.00 ($7,287.16)
------- - - - - -- ------- - - -- -- ----- -- - -- - --
EXPENDITURES:
CONTRACTUAL $69,432.00 $69,432.00 $0.00
------- -- - --- -- ----- - - - - -- ------- - - - - --
TOTAL EXPENDITURES $69,432.00 $69,432.00 $0.00
------- - - - - -- ------- - - - - -- - --- --- - -- - --
RECEIPTS (UNDER)
EXPENDITURES ($4,027.84) ($11,315.00) ($7,287.16)
UNENCUMBERED CASH BALANCE,
JANUARY 1 15,106.89 11,315.00 (3,791.89)
---- --- - - - - -- - ---- -- -- - - -- ------- - - - - --
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $11,079.05 $0.00 ($11,079.05)
-25-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
STREET MACHINERY
--------------------------
RECEIPTS:
EXPENDITURES:
CAPITAL OUTLAY
RECEIPTS OVER (UNDER)
EXPENDITURES
UNENCUMBERED CASH BALANCE,
JANUARY 1
UNENCUMBERED CASH BALANCE,
DECEMBER 31
EXHIBIT B (CONT'D)
(OVER) UNDER
ACTUAL BUDGET BUDGET
-- ----- - -- - -- ------ --- - - -- -- ----- - -- - --
$0.00 $0.00 $0.00
$0.00 $63,681.00 $63,681.00
------- - - - - -- --- ---- - - - - -- - --- --- -- - - --
$0.00 ($63,681.00) ($63,681.00)
63,380.31 63,681.00 300.69
------- - - - - -- ------- - - - - -- ------- - - - - --
$63,380.31 $0.00 ($63,380.31)
-26-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT'D)
UNENCUMBERED CASH BALANCE,
JANUARY 1 218,480.75 112,600.00 (105,880.75)
------- - - - - -- - ---- -- - -- - -- -- ----- - - ----
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $509,473.00 $0.00 (2509,473.00)
-27-
(OVER) UNDER
SPECIAL GAS TAX FUND
-------------------- - - - - --
ACTUAL
----
BUDGET
BUDGET
RECEIPTS:
--- - - - - --
-- ---- -- - ----
- ------ - --- --
INTERGOVERNMENTAL
$1,060,023.90
$1,100,000.00
$39,976.10
MISCELLANOUS
30,564.34
------- - - - - --
0.00
(30,564.34)
TOTAL RECEIPTS
$1,090,588.24
------- - - - - --
-- ----- -- - - --
$1,100,000.00
--- ---- - - - - --
------- - - - ---
$9,411.76
---- --- - - - - --
EXPENDITURES:
PERSONAL SERVICES
$74,722.08
$77,820.00
$3,097.92
SUPPLIES
113,649.61
154,000.00
40,350.39
CAPITAL OUTLAY
611,224.30
705,000.00
93,775.70
RESERVES
0.00
------- - - -
275,780.00
275,780.00
TOTAL EXPENDITURES
- --
$799,595.99
------- - - - - --
-- ---- - - - - - --
$1,212,600.00
------- - -- - --
------- - - - - --
$413,004.01
------- - -- - --
RECEIPTS OVER (UNDER)
EXPENDITURES
$290,992.25
($112,600.00)
($403,592.25)
UNENCUMBERED CASH BALANCE,
JANUARY 1 218,480.75 112,600.00 (105,880.75)
------- - - - - -- - ---- -- - -- - -- -- ----- - - ----
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $509,473.00 $0.00 (2509,473.00)
-27-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT'D)
• ( 1 .19)
------- - - - - -- ------- - -- - -- - ------ - - - - --
TOTAL RECEIPTS $781,236.52 $657,000.00 ($124,236.52)
------- - - - - -- ------- - - - - -- --- ----- - - - --
EXPENDITURES:
(OVER) UNDER
BICENTENNIAL CENTER FUND
- ---- --------- ------ -- - - --
ACTUAL
- ------ --
BUDGET
BUDGET
RECEIPTS:
- - --
------ - - - - ---
------- ------
FEES
$515,771.70
$455,000.00
($60,771.70)
MISCELLANOUS
7,652.63
2,000.00
(5,652.63)
TRANSFERS IN
257 812 19
200 000 00
57 8 2
• ( 1 .19)
------- - - - - -- ------- - -- - -- - ------ - - - - --
TOTAL RECEIPTS $781,236.52 $657,000.00 ($124,236.52)
------- - - - - -- ------- - - - - -- --- ----- - - - --
EXPENDITURES:
PERSONAL SERVICES
$419,679.42
$399,171.00
($20,508.42)
SUPPLIES
39,904.04
47,100.00
7,195.96
CONTRACTUAL
683.79
2,000.00
1,316.21
OTHER SERVICES AND CHARGES
289,252.48
190,200.00
(99,052.48)
CAPITAL OUTLAY
22,379.85
12,085.00
(10,294.85)
RESERVES
0.00
------- - - - - --
200,015.00
-------
200,015.00
TOTAL EXPENDITURES
$771,899.58
------- - - - - --
- - - ---
$850,571.00
------ - - - - - --
$78,671.42
RECEIPTS OVER (UNDER)
------- - - - - --
- ------ --- - --
EXPENDITURES
$9,336.94
($193,571.00)
($202,907.94)
UNENCUMBERED CASH BALANCE,
JANUARY 1 204,411.55 193,571.00 (10,840.55)
------- - - - - -- ------- -- - - -- - ------ - - - - --
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $213,748.49 $0.00 ($213,748.49)
-28-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT -D)
BICENTENNIAL CENTER EVENT
(NOTE 2) ACTUAL
-------- ------- ----- - - - --- --- ----- - -- --
RECEIPTS:
FEES $637,935.75
TOTAL RECEIPTS $637,935.75
EXPENDITURES:
CONTRACTUAL $577,681.90
TRANSFERS OUT 57,812.19
TOTAL EXPENDITURES $635,494.09
RECEIPTS OVER (UNDER)
EXPENDITURES $2,441.66
UNENCUMBERED CASH BALANCE,
JANUARY 1 19,880.08
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $22,321.74
-29-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT'D)
HUD COMMUNITY DEVELOPMENT
FUND (NOTE 2)
-------------------------
RECIEPTS:
INTERGOVERNMENTAL
INTEREST
MISCELLANOUS
TRANSFERS IN
ACTUAL
$233,726.00
4,776.74
20,204.02
42,897.62
TOTAL RECEIPTS $301,604.38
EXPENDITURES:
PERSONAL SERVICES
$40,103.23
SUPPLIES
2,087.00
HOUSING GRANTS
181,883.08
HOUSING LOANS
16,071.84
TRANSFERS OUT
82,599.00
TOTAL EXPENDITURES
$322,744.15
RECEIPTS OVER (UNDER)
EXPENDITURES
($21,139.77)
UNENCUMBERED CASH BALANCE,
JANUARY 1 53,372.43
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $32,232.66
-30-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT'D)
COMMUNITY DEVELOPMENT REVOLVING
LOAN FUND (NOTE 2) ACTUAL
------------------------ ---- - - - - -- ------- - - - ---
RECEIPTS:
INTEREST $2,709.00
MISCELLANOUS 4,941.02
TRANSFERS IN 82,599.00
TOTAL RECEIPTS $90,249.02
EXPENDITURES:
CONTRACTUAL $105.50
TRANSFERS OUT 42,897.62
TOTAL EXPENDITURES $43,003.12
RECEIPTS OVER (UNDER)
EXPENDITURES $47,245.90
UNENCUMBERED CASH BALANCE,
JANUARY 1 0.00
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $47,245.90
-31-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT'D)
HERITAGE COMMISSION
FUND (NOTE 2) ACTUAL
-- ---------- ------- ----- - - - - -- --- -- --- - - - --
RECEIPTS:
MISCELLANOUS $425.70
TOTAL RECEIPTS $425.70
EXPENDITURES: $0.00
RECEIPTS OVER (UNDER)
EXPENDITURES $425.70
UNENCUMBERED CASH BALANCE,
JANUARY 1 0.00
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $425.70
-32-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT -D)
FAIR HOUSING FUND
(NOTE 2) ACTUAL
---- ---- ---------------- - - - - -- ------ --- ----
RECEIPTS:
INTERS $10,000.00
TOTAL RECEIPTS $10,000.00
EXPENDITURES:
SUPPLIES $907.46
CONTRACTUAL 1,489.36
OTHER SERVICES AND CHARGES 6,974.09
TOTAL EXPENDITURES $9,370.91
RECEIPTS OVER
EXPENDITURES $629.09
UNENCUMBERED CASH BALANCE,
JANUARY 1 0.00
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $629.09
-33-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT'D)
SPECIAL LAW ENFORCEMENT
(NOTE 2) ACTUAL
------------------- ----- - - - - -- ------- - - - - --
RECEIPTS: $0.00
EXPENDITURES: $0.00
RECEIPTS OVER (UNDER)
EXPENDITURES $0.00
UNENCUMBERED CASH BALANCE,
JANUARY 1 1,409.17
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $1,409.17
-34-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
BOND AND INTEREST FUND
--------------------------
RECEIPTS:
TAXES:
PROPERTY
SPECIAL ASSESSMENTS
MISCELLANOUS
TRANSFERS IN
TOTAL RECEIPTS
EXPENDITURES:
PRINCIPAL
INTEREST
OTHER SERVICES AND CHARGES
RESERVES
TOTAL EXPENDITURES
RECEIPTS OVER (UNDER)
EXPENDITURES
UNENCUMBERED CASH BALANCE,
JANUARY 1
UNENCUMBERED CASH BALANCE,
DECEMBER 31
ACTUAL BUDGET
---- --- - - - - -- ------ - - - - - --
$1,135,280.28
$1,111,906.00
837,604.07
872,857.00
38,447.63
35,504.00
565,876.72
558,739.00
$2,577,208.70 $2,579,006.00
-- ----- - - - - -- ------- - - - - --
$1,710,000.00
$1,750,021.00
758,722.31
806,506.00
2,103.08
1,500.00
0.00
139,332.00
$2,470,825.39 $2,697,359.00
---- --- - - - - -- ------- - - -- --
EXHIBIT B (CONT'D)
(OVER) UNDER
BUDGET
($23,374.28)
35,252.93
(2,943.63)
(7,137.72)
$1,797.30
$40,021.00
47,783.69
(603.08)
139,332.00
$226,533.61
$106,383.31 ($118,353.00) ($224,736.31)
$237,897.04 $118,353.00 ($119,544.04)
------- --- - -- ----- -- - - - --- -- ----- - - - ---
$344,280.35 $0.00 ($344,280.35)
-35-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
RISK MANAGEMENT FUND
--------------------------
RECEIPTS:
MISCELLANOUS
TRANSFERS IN
TOTAL RECEIPTS
EXPENDITURES:
PERSONAL SERVICES
SUPPLIES
CONTRACTUAL
OTHER SERVICES AND CHARGES
CAPITAL OUTLAY
RESERVES
TOTAL EXPENDITURES
RECEIPTS OVER (UNDER)
EXPENDITURES
UNENCUMBERED CASH BALANCE,
JANUARY 1
UNENCUMBERED CASH BALANCE,
DECEMBER 31
ACTUAL BUDGET
----- -- - - - - -- -- ----- - -- - --
$83,187.96 $0.00
633,411.00 633,411.00
------- - - - - -- ------- - -- - --
$716,598.96 $633,411.00
------- - - - - -- ------- - - - - --
$40,489.54 $38,890.00
1,211.63
2,100.00
677,636.56
553,000.00
2,870.86
3,300.00
0.00
500.00
0.00
97,435.00
$722,208.61 $695,225.00
----- - - - - -- --- ---- - - - - --
($5,609.65) ($61,814.00)
37,982.89 61,814.00
------- - - - - -- - -- ---- -- - - --
$32,373.24 $0.00
EXHIBIT B (CONT'D)
(OVER) UNDER
BUDGET
($83,187.96)
0.00
( ;83,187.96)
($1,599.54)
888.37
(124,636.56)
429.12
500.00
97,435.00
($26,983.61)
($56,204.35)
23,831.11
($32,373.24)
-36-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT'D)
UNENCUMBERED CASH BALANCE,
JANUARY 1 (21,932.87) 0.00 21,932.87
------- - - - - -- ------- - - - - -- ------ - - - - - --
UNENCUMBERED CASH BALANCE,
DECEMBER 31 ($11,688.46) $0.00 $11,688.46
-37-
(OVER) UNDER
CENTRAL GARAGE FUND
--- ----------- ------ - -
ACTUAL
BUDGET
BUDGET
- - --
RECEIPTS:
------- - - - - --
------- - -- - -- -------
- - -- --
MISCELLANOUS
$2,471.04
$0.00
($2,471.04)
REIMBURSEMENTS
639,473.90
------- - - - - --
711,455.00
-------
71,981.10
TOTAL RECEIPTS
$641,944.94
----- -- - - - - --
- -- - --
$711,455.00
------- - - - ---
------- --- - --
$69,510.06
----- -- - - -- --
EXPENDITURES:
PERSONAL SERVICES
$162,514.88
$164,555.00
$2,040.12
SUPPLIES
452,190.97
475,800.00
23,609.03
OTHER SERVICES AND CHARGES
8,200.68
11,100.00
2,899.32
CAPITAL OUTLAY
8,794.00
0.00
(8,794.00)
TRANSFERS OUT
0.00
------- - - -
60,000.00
60,000.00
TOTAL EXPENDITURES
- --
$631,700.53
------- - - - - --
------- - - - - --
$711,455.00
----- -- - - - - --
------- --- - --
$79,754.47
------- - - - - --
RECEIPTS OVER (UNDER)
EXPENDITURES
$10,244.41
$0.00
($10,244.41)
UNENCUMBERED CASH BALANCE,
JANUARY 1 (21,932.87) 0.00 21,932.87
------- - - - - -- ------- - - - - -- ------ - - - - - --
UNENCUMBERED CASH BALANCE,
DECEMBER 31 ($11,688.46) $0.00 $11,688.46
-37-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
DATA PROCESSING FUND
--------------------------
RECEIPTS:
FEES
MISCELLANOUS
TRANSFERS IN
TOTAL REVENUES
EXPENDITURES:
PERSONAL SERVICES
SUPPLIES
CONTRACTUAL
OTHER SERVICES AND CHARGES
CAPITAL OUTLAY
RESERVES
TOTAL EXPENDITURES
RECEIPTS (UNDER)
EXPENDITURES
UNENCUMBERED CASH BALANCE,
JANUARY 1
UNENCUMBERED CASH BALANCE,
DECEMBER 31
EXHIBIT B (CONT -D)
(OVER) UNDER
ACTUAL BUDGET BUDGET
- ------ - --- -- --- ---- - - - - -- ------- - - -- --
$1,560.00
$2,000.00
43,363.65
33,200.00
105,826.00
------- - - - - --
105,826.00
$150,749.65
------- - - - - --
------- -- - - --
$141,026.00
------- - --- --
$138,878.87 $143,460.00
3,015.75
3,250.00
2,242.50
11500.00
25,494.45
32,400.00
3,080.57
4,000.00
0.00
------- - - - ---
1,110.00
$172,712.14
------- - - - - --
------- - - - - --
$185,720.00
------- -- - - --
($21,962.49) ($44,694.00)
47,065.66 44,694.00
------ - - - - --- ----- -- --- - --
$25,103.17 $0.00
$440.00
(10,163.65)
0.00
( ;9,723.65)
$4,581.13
234.25
(742.50)
6,905.55
919.43
1,110.00
$13,007.86
($22,731.51)
(2,371.66)
($25,103.17)
-38-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT -D)
CITIZENSHIP TRUST FUND
(NOTE 2) ACTUAL
- -- ----------------- - - - - -- ------- ------
RECEIPTS:
INTEREST $725.40
TOTAL, RECEIPTS $725.40
EXPENDITURES:
OTHER SERVICES AND CHARGES $500.00
TOTAL EXPENDITURES $500.00
RECEIPTS OVER
EXPENDITURES $225.40
UNENCUMBERED CASH BALANCE,
JANUARY 1 13,636.60
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $13,862.00
-39-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT'D)
CEMETERY ENDOWMENT FUND
(NOTE 2) ACTUAL
---------------- ---- - - -- -- ---- --- - - - - --
RECEIPTS:
FEES $4,597.47
TOTAL RECEIPTS $4,597.47
EXPENDITURES:
OTHER SERVICE AND CHARGES $36.84
TOTAL EXPENDITURES $36.84
RECEIPTS OVER
EXPENDITURES $4,560.63
UNENCUMBERED CASH BALANCE,
JANUARY 1 102,771.88
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $107,332.5.
-40-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT•D)
MAUSOLEUM ENDOWMENT FUND
(NOTE 2) ACTUAL
--------- ----------- - - - - -- ----- -- - - - - --
RECEIPTS:
FEES $0.00
TOTAL RECEIPTS $0.00
EXPENDITURES:
OTHER CONTRACTUAL $0.00
TOTAL EXPENDITURES $0.00
RECEIPTS OVER (UNDER)
EXPENDITURES $0.00
UNENCUMBERED CASH BALANCE,
JANUARY 1 17,999.17
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $17,999.17
-41-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT'D)
SPECIAL ASSESSMENT ESCROW
FUND (NOTE 2) ACTUAL
- ------- ------- -- --- - -- - -- ------- -- -- --
RECEIPTS:
SPECIAL ASSESSMENTS $8,316.83
INTEREST 1,052.95
TOTAL RECEIPTS $9,369.78
EXPENDITURES:
TRANSFERS OUT $3,000.73
TOTAL EXPENDITURES $3,000.73
RECEIPTS OVER
EXPENDITURES $6,369.05
UNENCUMBERED CASH BALANCE,
JANUARY 1 20,452.90
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $26,821.95
-42-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT'D)
TRICENTENNIAL COMMISSION FUND
(NOTE 2) ACTUAL
---- -------- ------- - - - - - -- ------- - - - - --
RECEIPTS:
MISCELLANEOUS $2,408.39
EXPENDITURES:
$0.00
RECEIPTS OVER
EXPENDITURES $2,408.39
UNENCUMBERED CASH BALANCE,
JANUARY 1 0.00
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $2,408.39
-43-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT'D)
FIRE INSURANCE PROCEEDS FUND
(NOTE 2) ACTUAL
-------------- ------ -- - - -- ------ -- - ----
RECEIPTS:
INTEREST $37.20
MISCELLANEOUS 3,325.30
TOTAL RECEIPTS $3,362.50
EXPENDITURES:
OTHER SERVICES AND CHARGES $3,362.50
RECEIPTS OVER (UNDER)
EXPENDITURES $0.00
UNENCUMBERED CASH BALANCE,
JANUARY 1 0.00
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $0.00
-44-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT'D)
UNENCUMBERED CASH BALANCE,
JANUARY 1 567,126.70 _. 513,895.00 (53,231.70)
--- ---- - - - - -- ----- -- - - -- -- ---- --- - -- - --
UNENCUMBERED CASH BALANCE,
DECEMBER 31 ;678,857.29 ;0.00 (;678,857.29)
-45-
(OVER) UNDER
SANITATION FUND
--------------- -----
ACTUAL
BUDGET
BUDGET
- - - - --
RECEIPTS:
- -- ---- - - -- --
-- ---- --- - ---
- --- --- -- -- --
FEES
;744,883.45
;708,000.00
( ;36,883.45)
INTEREST
46,610.22
30,000.00
(16,610.22)
MISCELLANOUS
1,211.47
1,500.00
288.53
TOTAL RECEIPTS
--- --- - - - - - --
;792,705.14
------- ---- --
-- ----- --- - --
;739,500.00
------ - - - - ---
- ------ - -- ---
( ;53,205.14)
------- - - - ---
EXPENDITURES:
PERSONAL SERVICES
;410,298.37
;455,500.00
;45,201.63
SUPPLIES
97,920.43
100,710.00
2,789.57
CONTRACTUAL
26,489.52
12,940.00
(13,549.52)
OTHER SERVICES AND CHARGES
39,536.12
63,100.00
23,563.88
CAPITAL OUTLAY
65,230.11
41,200.00
(24,030.11)
TRANSFERS OUT
41,500.00
54,500.00
13,000.00
RESERVES
0.00
------- - - - ---
525,445.00
525,445.00
TOTAL EXPENDITURES
;680,974.55
------- - - -
--- ---- - -- - --
;1,253,395.00
----- -- - - - - --
;572,420.45
RECEIPTS OVER (UNDER)
- --
-- ----- --- - --
------- -- - - --
EXPENDITURES
;111,730.59
( ;513,895.00)
( ;625,625.59)
UNENCUMBERED CASH BALANCE,
JANUARY 1 567,126.70 _. 513,895.00 (53,231.70)
--- ---- - - - - -- ----- -- - - -- -- ---- --- - -- - --
UNENCUMBERED CASH BALANCE,
DECEMBER 31 ;678,857.29 ;0.00 (;678,857.29)
-45-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
SOLID WASTE FUND
--------------------------
RECEIPTS:
FEES
INTEREST
MISCELLANOUS
TOTAL RECEIPTS
EXPENDITURES:
PERSONAL SERVICES
SUPPLIES
CONTRACTUAL
OTHER SERVICES AND CHARGES
CAPITAL OUTLAY
TRANSFERS OUT
RESERVES
TOTAL EXPENDITURES
RECEIPTS OVER (UNDER)
EXPENDITURES
UNENCUMBERED CASH BALANCE,
JANUARY 1
UNENCUMBERED CASH BALANCE,
DECEMBER 31
ACTUAL BUDGET
------- - - - - -- ---- --- ---- --
$312,785.00
$330,000.00
65,568.00
50,000.00
4,906.31
------- - - --
100.00
--
$383,259.31
------- - - - - --
----- -- - - -- --
$380,100.00
----- -- - -- - --
$123,841.05 $139,200.00
73,655.81
77,220.00
2,000.00
2,500.00
23,517.02
12,350.00
15,781.87
105,600.00
13,800.00
13,800.00
0.00
892,390.00
$252,595.75 $1,243,060.00
----- - - - - -- ----- - - - - - --
$130,663.56 ($862,960.00)
EXHIBIT B (CONT'D)
(OVER) UNDER
BUDGET
$17,215.00
(15,568.00)
(4,806.31)
($3,159.31)
$15,358.95
3,564.19
500.00
(11,167.02)
89,818.13
0.00
892,390.00
$990,464.25
($993,623.56)
604,629.59 862,960.00 58,330.41
--- ---- - - -- -- ----- -- - - ---- - ---- -- - - - - --
$935,293.15 $0.00 ($935,293.15)
-46-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
GOLF COURSE FUND ACTUAL
- ------ ------------- - - - - -- --- - - - - --
RECEIPTS:
TAXES:
EXHIBIT B (CONT'D)
(OVER) UNDER
BUDGET BUDGET
-- ----- -- - - -- -- ---- --- - - - - --
SALES
$8,615.41
$0.00
FEES
433,890.06
425,000.00
INTEREST
0.00
4,000.00
MISCELLANOUS
4 533.79
0 00
TOTAL RECEIPTS
EXPENDITURES:
PERSONAL SERVICES
SUPPLIES
CONTRACTUAL
OTHER SERVICES AND CHARGES
CAPITAL OUTLAY
TRANSFERS OUT
RESERVES
TOTAL EXPENDITURES
RECEIPTS OVER (UNDER)
EXPENDITURES
UNENCUMBERED CASH BALANCE,
JANUARY 1
UNENCUMBERED CASH BALANCE,
DECEMBER 31
-- ,
$447,039.26 $429,000.00
------- - - - - -- - ------ - - - - --
$215,621.46 $210,040.00
80,993.45
89,500.00
10,815.78
0.00
78,881.28
79,000.00
52,845.00
41,220.00
0.00
15,200.00
0.00
9,040.00
$439,156.97 $444,000.00
----- - - - - -- ------- --- - --
$7,882.29 ($15,000.00)
51,923.47 15,000.00
----- -- - - - - -- ------- - -- - --
$59,805.76 $0.00
($8,615.41)
(8,890.06)
4,000.00
(4,533.79)
($18,039.26)
($5,581.46)
8,506.55
(10,815.78)
118.72
(11,625.00)
15,200.00
9,040.00
$4,843.03
($22,882.29)
(36,923.47)
($59,805.76)
-47-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
WATER AND SEWER FUND
--------------------------
RECEIPTS:
FEES
INTEREST
MISCELLANOUS
BOND PROCEEDS
TRANSFERS IN
TOTAL RECEIPTS
EXPENDITURES:
ADMINISTRATION
CUSTOMER ACCOUNTING
DISTRIBUTION
PUMPING
SUPPLY
SERVICE
DEBT SERVICE
COLLECTION AND TREATMENT
PRETREATMENT
CAPITAL OUTLAY
TRANSFERS OUT
REFUNDING ESCROW ACCOUNT
BOND ISSUE COSTS
RESERVES
TOTAL EXPENDITURES
RECEIPTS OVER
EXPENDITURES
UNENCUMBERED CASH BALANCE,
JANUARY 1
UNENCUMBERED CASH BALANCE,
DECEMBER 31
ACTUAL BUDGET
-- ----- --- --- --- ---- -- - - --
$6,254,005.25 $6,506,140.00
195,751.80 300,000.00
126,278.50 12,000.00
7,865,000.00 0.00
1,236,307.63 13,000.00
$15,677,343.18 $6,831,140.00
------- - - - - -- ---- --- --- ---
$718,585.68
$722,724.00
333,436.10
328,668.00
781,881.90
503,680.00
231,825.48
207,294.00
919,601.02
1,089,162.00
173,941.58
216,478.00
159,337.25
150,388.00
842,316.58
948,505.00
737,418.43
794,463.00
67,753.53
29,219.00
1,082,870.57
400,000.00
497,826.00
276,326.00
6,816,190.60
0.00
233,590.50
0.00
0.00
4,338,176.00
$13,596,575.22 $10,005,083.00
------ - - - - - -- ------ - - - - ---
$2,080,767.96 ($3,173,943.00)
1,901,544.96 3,173,943.00
------- - ----- - ------ -- - - --
$3,982,312.92 $0.00
_ ........... =
EXHIBIT B (CONT'D)
(OVER) UNDER
BUDGET
$252,134.75
104,248.20
(114,278.50)
(7,865,000.00)
(1,223,307.63)
($8,846,203.18)
$4,138.32
(4,768.10)
(278,201.90)
(24,531.48)
169,560.98
42,536.42
(8,949.25)
106,188.42
57,044.57
(38,534.53)
(682,870.57)
(221,500.00)
(6,816,190.60)
(233,590.50)
4,338,176.00
($3,591,492.22)
($5,254,710.96)
1,272,398.04
($3,982,312.92)
-48-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT'D)
WATER AND SEWER
PRINCIPAL AND INTEREST ACCOUNT
(NOTE 2)
--------------------
ACTUAL
- - - ---
RECEIPTS:
---- --- - - - - --
INTEREST
$20,316.21
ACCRUED INTEREST ON
BONDS ISSUED
26,555.75
TRANSFERS IN
842,316.58
TOTAL RECEIPTS
$889,188.54
EXPENDITURES:
PRINCIPAL
INTEREST
TRANSFERS OUT
TOTAL EXPENDITURES
RECEIPTS (UNDER)
EXPENDITURES
$275,000.00
267,987.50
508,410.55
$1,051,398.05
($162,209.51)
UNENCUMBERED CASH BALANCE,
JANUARY 1 522,998.95
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $360,789.44
-49-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
WATER AND SEWER
BOND RESERVES FUND
(NOTE 2 )
--------------------------
RECEIPTS:
INTEREST
TRANSFERS IN
TOTAL RECEIPTS
EXPENDITURES:
TRANSFERS OUT
RECEIPTS OVER (UNDER)
EXPENDITURES
UNENCUMBERED CASH BALANCE,
JANUARY 1
UNENCUMBERED CASH BALANCE,
DECEMBER 31
COMPRISED OF:
EXTENSION AND BOND
RETIREMENT RESERVE
1990 BOND RESERVE
DEPRECIATION AND EMERGENCY
REPLACEMENT
ACTUAL
$15,928.07
221,500.00
$237,428.07
725,631.08
($488,203.01)
2,379,461.21
$1,891,258.20
$979,758.20
786,500.00
125,000.00
$1,891,258.20
EXHIBIT B (CONT'D)
-50-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL,
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT'D)
CONSTRUCTION FUND
(NOTE 2)
- ---- ---- ---- ----
ACTUAL
--- - --- --
RECEIPTS:
---- -- -- -----
INTERS
$46,639.24
MISCELLANEOUS
126,309.68
ACCRUED INTEREST ON
459,523.79
BONDS ISSUED
10,338.21
PROCEEDS FROM BONDS AND
$2,587,672.08
TEMPORARY NOTES
2,045,000.00
TOTAL RECEIPTS
$2,228,287.13
EXPENDITURES:
SUPPLIES
$4,000.00
CONTRACTUAL
205,552.40
OTHER SERVICES AND CHARGES
4,256.01
CAPITAL OUTLAY
1,907,885.48
DEBT SERVICE
459,523.79
TRANSFERS OUT
6,454.40
TOTAL EXPENDITURES
$2,587,672.08
RECEIPTS (UNDER)
EXPENDITURES
($359,384.95)
UNENCUMBERED CASH BALANCE,
JANUARY 1 (292,960.80)
UNENCUMBERED CASH BALANCE,
DECEMBER 31 ($652,345.75)
-51-
CITY OF SALINA
STATEMENT OF RECEIPTS, EXPENDITURES, AND CHANGES
IN UNENCUMBERED CASH BALANCES -- BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 1990
EXHIBIT B (CONT'D)
COMMUNITY THEATRE FUND
(NOTE 2) ACTUAL
----- -------- --- -- -- - - ---- - ----- - - - - - --
RECEIPTS:
INTEREST $13,166.10
MISCELLANEOUS 318,661.50
TRANSFERS IN $120,000.00
TOTAL RECEIPTS $451,827.60
EXPENDITURES:
CAPITAL OUTLAY
$449,190.14
TOTAL EXPENDITURES
$449,190.14
RECEIPTS OVER
EXPENDITURES
$2,637.46
UNENCUMBERED CASH BALANCE,
JANUARY 1 0.00
UNENCUMBERED CASH BALANCE,
DECEMBER 31 $2,637.46
THE ACCOMPANYING NOTES ARE AN INTEGRAL
PART OF THESE FINANCIAL STATEMENTS.
-52-
CITY OF SALINA
Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1990
1. Summary of Significant Accounting Policies
a. Reporting Entity
The accompanying financial statements include all funds and account groups ex-
cept Saline County -City Building Authority, Salina - Saline County Board of Health,
Salina Public Library, Firemen's Relief Association, Salina Arts Commission,
Salina Housing Authority, and Salina Airport Authority. Separate financial
statements are prepared for each of these entities.
b. Basis of Statement Presentation
The City maintains its accounting records in accordance with the principles of
fund accounting in order to ensure observance of limitations and restrictions
placed on the use of resources available. This is the procedure by which re-
sources are classified for accounting and reporting into funds established ac-
cording to their nature and purposes.
The City of Salina maintains its accounting records for all funds on the cash
basis, except that expenditures incurred but not paid and purchase commitments at
December 31 are recorded as expenditures at that date. This method serves to
develop information relative to compliance with the budget, cash basis, and other
statutes applicable to municipalities within the State of Kansas. The method is
not, however, in accordance with generally accepted accounting principles for
municipalities. Generally accepted accounting principles require:
a. Revenues of governmental funds to be recorded on the modified
accrual basis whereby receivables are recorded for amounts
available and measurable, and deferred revenues are recorded
for amounts measurable but not available. The City does not
record receivables and deferred revenues.
b. Expenditures to be recorded generally on the accrual basis.
The City records purchase commitments as expenditures at
year -end, and any loss from loss contingencies and expense
for compensated absences are recorded when such amounts
are payable.
c. The General Fixed Assets and the General Long -Term Debt Account
Groups to be maintained. The City does not maintain these
account groups.
d. Transfers between funds to be recorded as reductions to fund
balance of the fund making the transfers and as additions
to fund balance of the fund receiving the transfer. The
City records such transfers as expenditures of the fund
making the transfer and as receipts of the fund receiving
the transfer.
-53-
e. The annual financial statements to include a combined balance
sheet for all fund types and account groups; a combined
statement of revenues, expenditures, and changes in fund
balance for all governmental fund types and expendable
trust funds; a combined statement of revenues, expenses,
and changes in retained earnings, and a combined statement
of cash flows for all proprietary fund types; and a combined
statement of revenues, expenditures, and changes in fund
balance and combined comparison with budget for all govern-
mental fund types. These required financial statements are
not included in this report.
The City has, by charter ordinance, elected to exempt itself from the Kansas
statutory requirement to maintain fixed asset records, and has requested the
Director of Accounts and Reports to waive the requirements of K.S.A. 75 -1120a as
related to the preparation of financial statements in conformity with generally
accepted accounting principles.
2. Budgetary Information
Kansas statutes require that an annual operating budget be legally adopted for
the general fund, special revenue funds (unless specifically exempted by sta-
tute), debt service funds, and enterprise funds. The statutes provide for the
following sequence and timetable in the adoption of the legal annual operating
budget:
a. Preparation of the budget for the succeeding calendar year on or
before August 1st.
b. Publication in local newspaper of the proposed budget and notice of
public hearing on the budget on or before August 5th.
C. Public hearing on or before August 15th, but at least ten days after
publication of 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.
The following amendment to the original budget was approved by the governing
body: Recreation Fund expenditures of $763,000.00.
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 method of accounting
described in Note 1. Receipts are recognized when cash is received. Expen-
ditures 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.
WME
A legal operating budget is not required for the following funds:
Special Revenue Funds - Certain of the special revenue funds
are not budgeted since their revenues are designated for a
special purpose or the fund represents a clearing account.
Internal Service Funds - These funds are intra - governmental funds
whose expenditures are reimbursable by other funds.
Trust and Agency Funds - The individual trust and agency funds
are not subject to the budget law since the assets do not
belong to the City of Salina.
Water and Sewer Principal and Interest Account and Bond Reserve
Accounts - These funds are not budgeted since receipts and
expenditures are in accordance with requirements of applicable
bond issues.
Capital Projects Fund - The capital projects funds are not
budgeted since provision for payment of expenditure is
from the issuance of bonds, temporary notes, and special
assessments and charges.
Bicentennial Center Event Fund - This fund is used as a
clearing account for special events when the City acts
as the promoter's agent. The City's rental fees from such
events are transferred from the fund to the Bicentennial
Center Fund.
3. Cash
Kansas municipalities, such as the City of Salina, are authorized by Kansas
statutes to invest funds in:
(1) Temporary notes or no -fund warrants issued by the investing
governmental unit,
(2) Time deposit, open accounts or certificates of deposit,
(3) Time certificates of deposit,
(4) Repurchase agreements, and
(5) United States Treasury bills or notes with maturities
not exceeding six months.
Deposits or investments with qualifying financial institutions are to be secured
by a bond or by the pledge of certain types of securities specified by statute.
Cash and investments of the City of Salina deposited with financial institutions
were 100% insured or collateralized by securities provided by such depository
financial institutions at December 31, 1990.
Cash and investments were comprised of the following as of December 31, 1990.
Petty cash funds $ 4,940.00
Cash in checking and temporarily
invested in repurchase agreements 2,809,232.50
Cash in NOW accounts 43,117.03
Certificates of deposit 2,012,408.39
Treasury securities, at cost (Market value,
$10,703,344.25) 10.509.724.65
Total $15,379,422.57
-55-
4. Long -Term Obligations
a. Changes in Long -Term Debt
The following is a summary of bond transactions of the City for the year
ended December 31, 1990:
Outstanding bonds at
January 1, 1990
New bonds issued:
1990 Internal improvement
1990 Water and Sewage
revenue
Bonds retired
Outstanding Bonds at
December 31, 1990
General
Obligation Revenue Total
$11,295,000.00 $6,720,000.00 $18,015,000.00
455,000.00
455,000.00
7,865,000.00 7,865,000.00
1,710,000.00) (6,720,000.00) (8,430,000.00)
$10,040,000.00 $7,865,000.00 $17,905,000.00
Outstanding bonds at December 31, 1990, are comprised of the following
individual issues:
General Obligation Bonds:
$8,115,000 General Obligation Refunding Bonds,
Series 1985, due in semi - annual installments
of $160,000 to $305,000 through April 1, 1996,
interest at 8.00% to 9.00 %.
$ 2,715,000.00
$1,983,000 General Obligation Internal Improvement
Bonds, Series 1986, due in annual installments of
$210,000 to $270,000 through December 1, 1996,
interest at 5.2% to 5.7 %.
1,450,000.00
$5,000,000 General Obligation Internal Improvement
Bonds, Series 1987, due in annual installments of
$500,000 through December 1, 1997, interest at
6.10% to 6.65 %.
3,500,000.00
$1,115,000 General Obligation Internal Improvement
Bonds, Series 1988, due in annual installments of
$90,000 to $125,000 through December 1, 1998, interest
at 6.15% to 6.375 %.
865,000.00
$1,175,000 General Obligation Internal Improvement
Bonds, Series 1989, due in annual installments of
$115,000 to $120,000 through December 1, 1999,
interest at 5.800% to 7.875 %.
1,055,000.00
$455,000 General Obligation Internal Improvement
Bonds, Series 1990, due in annual installments of
$45,000 to $50,000 through December 1, 2000,
interest at 5.80% to 7.75 %.
455,000.00
Total
$10,040,000.00
-56-
Revenue Bonds:
$7,865,000 Combined Water and Sewage System Revenue
Bonds, Series 1990, due in annual installments of
$220,000 to $700,000 through October 1, 2008,
interest at 6.0% to 7.1 %. $ 7,865,000.00
The annual requirements to amortize all bonds outstanding as of December 31,
1990, are as follows:
Payable in
Year Ended General
December 31, Obligation Revenue Total
Principal
1991
$ 1,630,000.00
$ 220,000.00
$ 1,850,000.00
1992
1,530,000.00
265,000.00
1,795,000.00
1993
1,560,000.00
285,000.00
1,845,000.00
1994
1,475,000.00
300,000.00
1,775,000.00
1995
1,440,000.00
320,000.00
1,760,000.00
Thereafter
2,405,000.00
6,475,000.00
8,880,000.00
Total Principal 10,040,000.00 7,865,000.00 17,905.000.00
Interest
1991
668,305.00
663,893.75
1,332,198.75
1992
557,008.75
517,915.00
1,074,923.75
1993
453,502.50
501,750.00
955,252.50
1994
347,910.50
484,080.00
831,990.50
1995
246,966.00
465,180.00
712,146.00
Thereafter
269,948.50
3,485,265.00
3,755,213.50
Total Interest
2,543,641.25
6,118,083.75
8,661,725.00
Total Principal and
Interest
$12,583,641.25
$13,983,083.75
$26,566,725.00
The City's share and property owners share of the principal and interest of
the general obligation bonds outstanding are $7,405,062.47 and $5,178,578.78,
respectively.
b. Revenue Bonds
The City has established certain reserve accounts pursuant to the bond or-
dinance authorizing the issuance of Combined Water and Sewage System Revenue
Bonds, Series 1990, to provide funds for the retirement of the bonds and
payment of interest thereon and for making replacements to the system in the
event other funds are not available. The gross revenues of the Water and
Sewer Department are pledged to secure payment of the bonds; however, the
pledge is subordinate to a similar pledge to secure payment of certain
defeased bonds.
-57-
5
The amounts required to be maintained in the reserve accounts established by
the bond ordinance authorizing issuance of the 1990 bonds have been provided
and the total revenues of the water and sewerage system appear sufficient to
meet the requirements of the ordinance.
C. Advance Refunding
On July 19, 1990, the City issued $7,865,000.00 of Combined Water and Sewage
System Revenue Bonds, Series 1990, and designated $5,655,000 of such bonds as-
Combined Water and Sewage System Revenue Refunding Bonds, Series 1990 -A. The
net proceeds from the Series 1990 -A Bonds of $5,487,409.50 (after payment of
issuance costs of $167,590.50) plus $1,327,462.14 of cash from certain bond
reserve accounts were used to purchase U.S. government securities. These
securities plus $1,318.96 cash were deposited in irrevocable escrow trusts on
July 19, 1990, with an escrow trustee to provide for all future debt service
payments on the following then outstanding revenue bonds.
Combined Water and Sewage System Refunding
Revenue Bonds, Series of 1984 $1,005,000.00
Combined Water and Sewage System Revenue
Bonds, Series of 1987 2,505,000.00
Combined Water and Sewage System Revenue
Bonds, Series 1988 2,935,000.00
Total Bonds Advance Refunded $6,445,000.00
As a result, the above bonds are considered to be defeased and the liability
for these bonds has been removed from the financial statements.
The City advance refunded the Series 1984, 1987 and 1988 bonds to reduce its
total debt service payments by approximately $100,000 over the remaining term
of the bonds and to obtain an economic gain (difference between the present
values of the debt service payments on the old and new debt) of approximately
$120,000.
d. Prior -Year Defeasance of Debt
In the current and prior years, the City defeased certain general obligation
and revenue bonds by placing the proceeds of new bonds and cash and certain
investments in irrevocable trusts to provide for all future debt service
payments on the old bonds. Accordingly, the trust accounts assets and the
liability for the defeased bonds are not included in the City's financial
statements. On December 31, 1990, a total of $3,245,000.00 of general obli-
gation and $13,097,000.00 of revenue bonds are considered defeased.
Temporary Notes
The following is a summary of temporary note transactions of the City for the
year ended December 31, 1990:
Outstanding debt at January 1, 1990 $1,835,000.00
Temporary notes issued 1,590,000.00
Temporary notes paid (395,000.00)
Outstanding Debt at December 31, 1990 $3,030,000.00
-58-
Outstanding debt at December 31, 1990, is comprised of the following:
Total
6. Construction Fund Projects
$3,030,000.00
The Construction Fund is used to account for the purchase or construction of
capital facilities, equipment, and public improvements.
A summary of the fund's unencumbered cash balance (deficit) at December 31, 1990,
follows:
Cash balance resulting from
Capital projects in process ($596,999.30)
Special assessments projects (55,346.45)
Total ($652,345.75)
General funds are being used to temporarily finance the deficit cash balance as
of December 31, 1990, in accordance with K.S.A. 10- 1116(a)(2).
Construction fund projects cumulative expenditures through December 31, 1990, are
compared to project authorizations as follows:
Project
Project Name Authorization
Downtown Redevelopment
Interest
Broadway Overpass
455,000.00
Street Improvements at Crawford
Date Issued
Rate
Due
Date
Second Street Drainage Improvements
Amount
November 1, 1989
6.6%
December
31,
1991
$ 480,000.00
November 1, 1989
6.8%
December
31,
1991
960,000.00
May 1, 1990
6.6%
December
31,
1991
270,000.00
May 1, 1990
6.4%
December
31,
1991
720,000.00
October 1, 1990
6.4%
December
31,
1992
600,000.00
Total
6. Construction Fund Projects
$3,030,000.00
The Construction Fund is used to account for the purchase or construction of
capital facilities, equipment, and public improvements.
A summary of the fund's unencumbered cash balance (deficit) at December 31, 1990,
follows:
Cash balance resulting from
Capital projects in process ($596,999.30)
Special assessments projects (55,346.45)
Total ($652,345.75)
General funds are being used to temporarily finance the deficit cash balance as
of December 31, 1990, in accordance with K.S.A. 10- 1116(a)(2).
Construction fund projects cumulative expenditures through December 31, 1990, are
compared to project authorizations as follows:
Project
Project Name Authorization
Downtown Redevelopment
$6,500,000.00
Broadway Overpass
455,000.00
Street Improvements at Crawford
Street and Ninth Street
Intersection
836,000.00
Second Street Drainage Improvements
565,000.00
Widening of Crawford Street between
Ohio Street and I -135
1,400,000.00
Water and Sanitary Sewer Extensions
and Street Improvements (Country
Club Estates)
1,525,504.50
Sidewalk Improvements (Project 89 -791)
92,717.42
Schilling Road Interchange Project
from I -135 to South Ninth Street
818,000.00
Sidewalk Improvements (Project 90 -808)
88,915.00
Cumulative
Expenditures
$5,203,762.42
449,240.56
688,444.41
501,103.30
1,109,679.50
1,225,558.56
64,833.00
141,694.24
64,147.50
The City issued a temporary note in the amount of $660,458.00 on February 4,
1991, and $1,300,000.00 principal amount of general obligation internal im-
provement bonds on March 5, 1991, to finance the costs of certain of the above
projects.
-59-
7. Defined Benefit Pension Plan
Substantially all full -time employees of the City of Salina participate in the
Kansas Public Employees Retirement System (the System), a multiple - employer
public employee retirement system. A group of employees participate in the
Kansas Police and Firemen System (KP &F), a separate program administered by the
System.
Following is a summary of covered payroll and contributions to the System for the
year ended December 31, 1990.
Substantially all general employees of the City of Salina are eligible to par-
ticipate in the System after one year of employment. Employees who retire at or
after age 65 are entitled to a retirement benefit, payable monthly for life,
equal to 1 percent of their final average salary for each year of "prior" service
and 1.25 to 1.5 percent for each year of "participating" service depending upon
the number of years of service. Final average salary is the employee's average
salary over the highest four years of credited service. Benefits fully vest on
reaching 10 years of service. Vested employees may retire at age 55 to 65 with
10 years of credited service and receive reduced retirement benefits. The system
also provides death and disability benefits. Benefits are established by State
statute.
Covered general employees are required by State statute to contribute 4% of their
salary to the plan; in addition, there are various options available to covered
employees, where the employees may make additional contributions. The employer
is required by the same statute to contribute the remaining amounts necessary to
pay benefits when due. The employer's contribution was 2.6% of covered payroll
for 1990.
The retirement benefits for participants in KP &F are different from those de-
scribed above for other participants in the System. Normal retirement for KP &F
participants is at age 55. They can retire at age 50 with 20 years of service,
but with reduced benefits. The contribution rate was 3% to 7% for employees and
15% for the employer for 1990.
The "pension benefit obligation" is a standardized disclosure measure of the
present value of pension benefits, adjusted for the effects of projected salary
increases and step -rate benefits, estimated to be payable in the future as a
result of employee service to date. The measure, which is the actuarial present
value of credited projected benefits, is intended to help users assess the
System's funding status on a going- concern basis and assess progress made in
.I
Covered
Contributions
Payroll
Employer
Employee
Total
General employees
$4,647,939.92
$120,970.87
$199,913.94
$ 320,884.81
Police and firemen
3,635,640.11
541,996.41
237,165.59
779,162.00
Totals
$8,283,580.03
$662,967.28
$437,079.53
$1,100,046.81
The total payroll for
the City of Salina
was $9,229,213.05
for
the year ended
December 31, 1990.
Substantially all general employees of the City of Salina are eligible to par-
ticipate in the System after one year of employment. Employees who retire at or
after age 65 are entitled to a retirement benefit, payable monthly for life,
equal to 1 percent of their final average salary for each year of "prior" service
and 1.25 to 1.5 percent for each year of "participating" service depending upon
the number of years of service. Final average salary is the employee's average
salary over the highest four years of credited service. Benefits fully vest on
reaching 10 years of service. Vested employees may retire at age 55 to 65 with
10 years of credited service and receive reduced retirement benefits. The system
also provides death and disability benefits. Benefits are established by State
statute.
Covered general employees are required by State statute to contribute 4% of their
salary to the plan; in addition, there are various options available to covered
employees, where the employees may make additional contributions. The employer
is required by the same statute to contribute the remaining amounts necessary to
pay benefits when due. The employer's contribution was 2.6% of covered payroll
for 1990.
The retirement benefits for participants in KP &F are different from those de-
scribed above for other participants in the System. Normal retirement for KP &F
participants is at age 55. They can retire at age 50 with 20 years of service,
but with reduced benefits. The contribution rate was 3% to 7% for employees and
15% for the employer for 1990.
The "pension benefit obligation" is a standardized disclosure measure of the
present value of pension benefits, adjusted for the effects of projected salary
increases and step -rate benefits, estimated to be payable in the future as a
result of employee service to date. The measure, which is the actuarial present
value of credited projected benefits, is intended to help users assess the
System's funding status on a going- concern basis and assess progress made in
.I
E
accumulating sufficient assets to pay benefits when due. The System does not
make separate measurements of assets and pension benefit obligation for
individual employers. The pension benefit obligation at January 1, 1990, for the
System as a whole, determined through an actuarial valuation performed as of that
date, was $3.384 billion. The System's net assets available for benefits on that
date were estimated to be $3.458 billion, leaving no unfunded pension benefit
obligation. The net assets available for benefits exceeded the pension benefit
obligation by $74 million.
Other information related to the system can be found in the System's 1990 com-
prehensive annual financial report.
Compensated Leave
All employees of the City, except temporary and part -time employees, may ac-
cumulate 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 ac-
cumulated. 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 with at least one year of service are entitled to paid
vacation time. Such leave is granted each year of employment and unused leave
may accumulate to a maximum of one year's accumulation of vacation leave.
Employees are paid for all accumulated vacation leave at their current wage
scale upon termination of employment.
As of December 31, 1990, the estimated amount of liability for the vested portion
of unused sick leave and accumulated vacation leave is $756,734.87 and
$449,352.27, respectively. Substantially all the liability is not payable from
currently available unencumbered cash and, accordingly, has not been recorded in
the accompanying financial statements.
Compliance with Kansas Statutes
a. A summary of statutory violations related to 1990 follows.
(1) Quarterly financial statements of the City were not published
on a timely basis for the quarters ended March 31 and June 30,
1990, which appears to be a violation of K.S.A. 12 -1608. Such
financial statements were published October 19, 1990.
(2) Expenditures of the Recreation fund exceeded budgeted
expenditures for the year ended December 31, 1990, by
$11,670.61, which appears to be a violation of the Kansas
budget law (K.S.A. 79- 2935).
(3) The assets pledged by First Bank and Trust Co. to secure
cash deposits of the City were not sufficient to meet the
requirements of K.S.A. 9 -1402 for the period March 29 to
April 1, 1990.
-61-
b. Financing of Deficit Cash Balance
Expenditures of the Central Garage are reimbursable by other funds. Accrued
revenues of the fund exceed the unencumbered cash deficit at December 31,
1990; accordingly, such deficit is not a violation of the Kansas cash basis
law.
C. Kansas Budget Law
Expenditures of the Risk Management Fund exceed the budget presented. Such
budget is prepared and presented for management purposes and is not a legal
operating budget; in addition, fund receipts include $83,187.96 of unbudgeted
reimbursements of expenditures. Accordingly, the excess expenditures of the
Risk Management Fund is not in violation of the Kansas budget law (K.S.A.
79 -2935) for the year 1990.
A portion of the expenditures of the Water and Sewer Fund, for the transfer
to an irrevocable refunding escrow trust account and payment of certain bond
issuance costs in the total amount of $5,655,000.00, were funded by the is-
suance of Combined Water and Sewage System Refunding Revenue Bonds, Series
1990 -A. Accordingly, expenditures of the Water and Sewer Department are not
in violation of the Kansas budget law (K.S.A. 79 -2935) for the year 1990.
10. Fund Transfers
Certain transfers out to Risk Management Fund are included in various functional
line items within the following funds.
Employee Benefits $210,750.00
Sanitation 25,210.00
Solid Waste 6,860.00
Golf Course 2,500.00
Water and Sewer 111,527.00
$356,847.00
11. Contingencies
Certain claims have been filed against the City alleging violation of the plain-
tiffs' civil rights by the City's police department and alleging negligence in
the clean -up effort of a chemical spill into the City's sanitary sewer system.
All claims are in the process of discovery. The ultimate resolution of these
pending claims cannot be presently determined.
-62-
Supplemental Information
CITY OF SALINA
COMPOSITION OF ENDING CASH BALANCES
DECEMBER 31, 1990
SCHEDULE 1
CASH IN CASH IN CERTIFICATES
CASH IN DEPOSITORIES CHECKING NOW ACCOUNTS OF DEPOSIT TOTAL,
--- --- -- - -- - -- -- ----- - - - - -- ----- -- --- - -- - --- --- - - -- -- -- --- -- -- ----
NATIONAL BANK OF AMERICA
SALINA, KANSAS $10,000.00 $0.00 $2,000,000.00 $2,010,000.00
FIRST NATIONAL BANK AND TRUST
SALINA, KANSAS 2,799,232.50 (1)
FIRST BANK AND TRUST CO.
SALINA, KANSAS 0.00
TOTAL CASH IN DEPOSITORIES $2,809,232.50
U. S. TREASURY SECURITIES
PETTY CASH FUNDS
TOTAL
5,789.44 12,408.39 2,817,430.33
37,327.59 0.00 37,327.59
$43,117.03 $2,012,408.39 $4,864,757.92
(1) INCLUDES REPURCHASE AGREEMENT BALANCE OF $3,595,000.00.
10,509,724.65
4,940.00
$15,379,422.57
-63-
CITY OF SALINA
COMPARISON OF GROSS CASH BALANCES WITH DEPOSITORY SECURITY
DECEMBER 31, 1990
SCHEDULE 2
-64-
FIRST NATIONAL
NATIONAL BANK
BANK AND
FIRST BANK
GROSS CASH BALANCES
-------------------- - - - - --
OF AMERICA
TRUST
AND TRUST CO.
DEMAND DEPOSITS
------- - - - - --
----- -- - - - - --
- ------ - - ----
CASH IN CHECKING
$3,890.45
--- ---- - - - - --
$142,854.67
--- ---- -- - ---
$0.00
- --- --- - --- --
TIME DEPOSITS
CASH IN NOW ACCOUNT
$0.00
$4,076.63
$37,327.59
CERTIFICATES OF DEPOSIT
2,000,000.00
------- - - -- --
12,408.39
---- --- - -- - --
0.00
-- ---- - - - - - --
TOTAL TIME DEPOSITS
$2,000,000.00
------- - - - - --
$16,485.02
------- - - ----
$37,327.59
---- --- ---- --
TOTALS
$2,003,890.45
------- - -- - --
$159,339.69
------ - -- - ---
$37,327.59
------- --- - --
LESS FDIC COVERAGE;
DEMAND DEOPSITS
$3,890.45
$100,000.00
$0.00
TIME DEPOSITS
100,000.00
------- - - --
16,485.02
37,327.59
TOTAL FDIC COVERAGE
--
$103,890.45
------- -- - - --
------- - - - - --
$116,485.02
------- - - - - --
------- -- - - --
$37,327.59
------ - - - - ---
BALANCES SECURABLE BY
COLLATERAL
$1,900,000.00
$42,654.67
$0.00
SECURITY PROVIDED BY
DEPOSITORIES
2,104,251.00
------- - - - - --
7,642,850.00
----- -- - -- - --
514,218.00
----- -- - -- - --
DEPOSITS AT RISK
$0.00
$0.00
$0.00
-64-
CITY OF SALINA
SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE
DECEMBER 31, 1990
SCHEDULE 3
UNENCUMBERED UNENCUMBERED
FEDERAL GRANTOR/ FEDERAL CASH BALANCE CASH BALANCE
PASS THROUGH GRANTOR/ CFDA JANUARY 1, DECEMBER 31,
PROGRAM TITLE NUMBER 1990 RECEIPTS EXPENDITURES 1990
----- ---- --- -- ----- ---- - -- --- - -- - -- - --- --- - - ---- ---- ---- -- - -- --- --- - -- - --- ------ - - - - - --
U. S. DEPARTMENT OF HOUSING
AND URBAN DEVELOPMENT:
EMERGENCY SHELTER GRANTS
PROGRAM (PASSED THROUGH
DEPARTMENT OF SOCIAL AND
REHABILITATION SERVICES) 14.231
---
$0.00
---- - -- - --
$2,820.00
- ------ - -- ---
$3,373.00
- -- ----- - -- -- ---
($553.00)
---- ------
COMMUNITY DEVELOPMENT BLOCK
--- - -- - -- - -----
$264,458.77
--- -- --
$76.09
GRANT /SMALL CITIES PROGRAM
(PASSED THROUGH KANSAS
DEPARTMENT OF COMMERCE) 14.219
HOUSING, GRANT NO.
88 -HR -027
$0.00
$31,726.00
$31,726.00
$0.00
HOUSING, GRANT NO.
89 -HR -099
-----
0.00
----- ---
202,000.00
-- --- -- --- - --
202,000.00
0.00
-- ----
$0.00
--- - - --
$233,726.00
-- ---- - - - - ---
-- ----- -- - --- ----
$233,726.00
----- -- - - -- -- --
---- - ----
$0.00
----- -- - - --
COOPERATIVE AGREEMENT FOR FAIR
ASSISTANCE PROGRAM - CONTRACT
NO. FF207K897008 (DIRECT
ASSISTANCE) $0.00 $27,950.00 $27,320.91 $629.09
-- ---- ---- - -- --- --- -- - - - -- ---- --- - -- - -- -- ---- --- - - --
TOTAL U. S. DEPARTMENT OF
HOUSING AND URBAN DEVELOPMENT $0.00 $264,496.00 $264,419.91 $76.09
- ------ -- - - -- -- ---- - - - - --- --- ---- -- - --- ----- -- - - ----
U. S. DEPARTMENT OF JUSTICE
BUREAU OF JUSTICE ASSISTANCE/
CRIMINAL JUSTICE BLOCK
GRANT PROGRAM (PASSED
THROUGH KANSAS BUREAU
OF INVESTIGATION) 16.573
TOTAL FEDERAL FINANCIAL ASSISTANCE
($2,335.14)
--- ---- - - -- --
$2,374.00
- ------ - -- - --
$38.86
- ---
$0.00
($2,335.14)
$266,870.00
--- - -- - -- - -----
$264,458.77
--- -- --
$76.09
THE ABOVE INFORMATION DOES NOT INCLUDE $275,000.00 SALES PROCEEDS OF REVEL'S PROPERTY WHICH WAS
COLLATERAL FOR A LOAN MADE UNDER U. S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT BLACK GRANT/
SMALL CITIES PROGRAM - REVELS, GRANT NO. 86 -BF -181. SUCH SALES PROCEEDS WERE APPLIED TD
SATISFY THE PRIOR MORTGAGE ON THE PROPERTY, AND TO PAY REAL ESTATE AND PERSONAL PROPERTY
TAXES AND OTHER EXPENSES OF THE SALE. -65-