Audit - 1979CITY OF SALINA
Salina, Kansas
REPORT ON EXAMINATION
December 31, 1979
KENNEDY AND COE
Certified Public Accountants
Salina - Kansas
CITY OF SALINA
Salina, Kansas
TABLE OF CONTENTS
Page
Table of Contents
ACCOUNTANTS' OPINION
1 -2
Exhibit
A
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES
3 -5
Exhibit
B
BALANCE SHEETS AND STATEMENTS OF REVENUES AND
EXPENDITURES COMPARED WITH BUDGET AND CHANGES IN
FUND BALANCES
Exhibit
B -1
GENERAL FUND
6 -8
Exhibit
B -2
SPECIAL REVENUE FUNDS
9 -22
Exhibit
B -3
DEBT'SERVICE FUND
23 -24
Exhibit
B -4
CAPITAL PROJECTS FUND
25
Exhibit
B -5
ENTERPRISE FUNDS
26 -33
Exhibit
B -6
INTRAGOVERNMENTAL FUND
34
Exhibit
B -7
TRUST AND AGENCY FUNDS
35 -41
Notes to Financial Statements
42 -44
SEPARATE FINANCIAL STATEMENTS - WATER
AND SEWERAGE DEPARTMENT
ACCOUNTANTS' OPINION
45
Exhibit
A
BALANCE SHEET
46
Exhibit
B
INCOME STATEMENT
47
Exhibit
C
STATEMENT OF CONTRIBUTIONS AND RETAINED EARNINGS
48
Exhibit
D
STATEMENT OF CHANGES IN FINANCIAL POSITION
49
Notes to Financial Statements
50 -51
Schedule
1
Operating Expenses
52 -54
Table of Contents
KENNEDY AND COE
MEMBERS CERTIFIED PUBLIC ACCOUNTANTS
OFFICES IN KANSAS
OF
AMERICAN INSTITUTE SALINA
C ONCORDIA
' OF GREAT BEND
CERTIFIED COLBY
PUBLIC ACCOUNTANTS
GOOOLAND
WICHITA
' To the Mayor and
The Board of City Commissioners:
' We have examined the financial statements of the various funds and account groups
of the City of Salina, Kansas for the year ended December 31, 1979. Our examination
included all funds except the
• Saline County -City Building Authority and the Joint City- County Board
of Health,'which we have previously examined and reported on separately,
• Firemen's Relief Association and the Salina Airport Authority, which
' were examined by other auditors who issued their separate reports,
• Municipal Band Board and the operations of the Bicentennial Center
Authority for the period January 1 to August 15, 1979, which were
' not included in the scope of our examination.
Our examination was 1, performed in accordance with generally accepted auditing standards
' and with the provisions of the Minimum Standard Audit Program approved by the State
Municipal Accounting Board, and accordingly included such tests of the accounting
records and such other auditing procedures as we considered necessary in the cir-
cumstances.
The City of Salina maintains its accounting records on the basis of cash receipts
and disbursements, modified by recording encumbrances as more fully explained in
' Note 1. The accompanying financial statements have been .prepared on the same basis,
and do not purport to show financial position and results of operations in accordance
with generally accepted accounting principles.
' The accompanying financial statements of the City of Salina include the accounts
of the Water and Sewerage Department maintained in accordance with the method of
accounting described in the preceding paragraph. Separate financial statements
of the Water and Sewerage Department, prepared from the separate accounting records
maintained by the department, which more nearly conform to generally accepted account-
ing principles for enterprise funds are presented on pages 46 to 54 and our opinion
' on these separate financial statements is included therein on page 45. Similar
separate accounting records are not maintained by the other enterprise funds.
In our opinion, because of the method of accounting used by the City described in
the third paragraph ',above and explained in Note 1, the accompanying financial state-
ments presented on pages 3 to 44 are not presented in accordance with generally
accepted accounting !principles.
tThe accompanying financial information for 1978 and the columns on the combined
statement of revenue's, expenditures, and changes in fund balances captioned "Memo -
randum Only" are not necessary for a fair presentation of the financial statements
for 1979, but are presented as additional analytical data. The financial information
-1-
for 1978 was obtained from our report on examination of the City of Salina, Kansas,
dated July 13, 1979, which should be referred to for additional disclosures and
notes required by generally accepted accounting principles.
Respectfully submitted,
Salina, Kansas
July 14, 1980 /
C. P. A.
Certified Public Accountant in charge
of and actively engalged on this audit.
-2-
CITY OF SALINA
Salina, Kansas
COMBINED STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
Year Ended December 31, 1979
(With comparative totals for the preceding year)
Special
Debt
General
Revenue
Service
Revenues
Current tangible tax
$1,780,486.06 $
800,211.37 $
979,349.77
Current intangible tax
370,594.66
-
-
Current special assessment taxes
-
-
429,652.87
Delinquent taxes
32,315.10
9,733.78
28,965.71
Bingo gross receipts tax
9,176.06
-
-
Cigarette tax
-
_
_
Liquor enforcement tax
8,350.21
-
_
Sales tax
169,255.00
-
-
State shared taxes
118,518.91
-
-
Auto dealers tax stamps
7,160.98
3,221.77
3,943.04
Bicentennial Center
Building rentals
57,852.00
-
-
Food and beverage operations
67,814.26
-
-
Federal revenuesharing
45,000.00
-
-
Interest
2,422.87
-
-
Highway maintenance
3,090.00
-
-
Licenses, fees, and permits
121,383.48
-
-
Municipal court fines
299,820.71
-
-
Franchise taxes
619,634.94
-
-
Rents and concessions
8,589.59
-
-
Interest from inv stments
56,284.90
35,829.09
90,644.60
Services and sales
134,890.19
-
-
Fire protection -I Outside city limits
53,816.19
-
-
Reimbursement of expenditures
11,047.37
53,046.67
-
Other apportionments and grants
-
34,165.00
-
Matching funds from the state of Kansas
-
22,000.04
-
Special gasoline tax
-
375,223.26
-
Pothole money
-
41,256.68
-
Grants from Federal government
-
440,639.59
-
Transient guest tax
-
88,396.36
-
Accrued interest on bonds sold
-
-
6,773.18
Special assessments
-
-
3,467.82
Refund of excess fiscal agency deposits
-
_
-
Issuance of bonds''
-
Temporary notes issued.
-
-
_
Employees contributions to Kansas
Firemen's and Policemen's Retire-
ment Fund
-
114,645.74
-
Social security contributions
-
179,652.20
-
Employees retirement contributions
-
96,527.08
-
Unemployment insurance contributions
-
416.04
-
Transfers from other funds
180,000.00
91,663.59
61,000.00
1980 licenses, fees and permits paid
in 1979
-
50,464.47
-
i
Funds
Capital
Projects Enterprise
- 715,263.65
251,013.78
51;,433.94
l,936.33
351, 000.00
876,591.67
1,536,000.00
Intra- Trust and
Governmental Agency
12,507.31
429,228.64 97,579.96
- 79,540.50
- 282,632.28
Exhibit A
Totals
(Memorandum Only)
Year Ended
1979
1978
$ 3,560,047.20
$ 3,316,771.74
370,594.66
337,444.54
429,652.87
332,997.14
71,014.59
68,974.39
9,176.06
8,059.99
-
77,735.72
8,350.21
24,912.74
169,255.00
150,107.92
118,518.91
-
14,325.79
-
57,852.00
-
67,814.26
-
45,000.00
-
2,422. 87
-
3,090.00
2,935.00
836,647.13
756,897.29
299,820.71
262,119.86
619,634.94
582,373.59
8,589.59
9,296.43
448,279.68
684,525.32
186,324.13
147,932.94
53,816.19
126,539.93
592,838.97
448,784.93
113,705.50
65,209.00
22,000.04
20,652.82
375,223.26
385,483.51
41,256.68
52,113.71
758,271.87
29100,580.97
88,396.36
69,883.04
6,773.18
1,785.55
880,059.49
596,238.39
-
2,000.00
1,536,000.00
5,149,000.00
-
1,067,569.95
- - - - 114,645.74 102,006.66
- - - 179,652.20 164,062.76
- - - 96,527.08 90,190.64
- - - - 416.04 350.33
- - 332,663.59 226,235.00
50,464.47
-3-
CITY OF SALINA
Salina, Kansas
COMBINED STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
Year Ended December 31, 1979
(With comparative totals for the preceding year)
Revenues (Contd.)
1979 licenses, fees and permits
paid in 1978 $
Sale of real estate
Perpetual care deposits
Sale of mausoleum space
State withholding tax deductions
Income from leased land
Parking meter revenue
Collection of housing and winterization
loans
Water revenue
Sewage revenue
Sanitation fees
Deposits on meters
Contributions from water and sewerage
department cus'omers
Special Debt
General Revenue Service ,
Total Revenues
4,157,503.48
2,437,092.73
1,603,796.99
Expenditures
Unemployment insurance funds remitted
-
9,979.20
-
Social security taxes remitted
-
319,923.52
-
Employees' retirement funds remitted
-
683,716.97
-
Bicentennial Center
198,714.30
-
-
Personal services
2,915,735.90
188,183.52
-
Contractual services
635,644.66
524,952.43
-
Materials and supplies
227,105.70
87,843.45
-
Sundry expenditures
122,095.90
75.00
-
Capital outlay
54,661.24
28,656.60
-
Gas service
-
20,970.48
-
Light and power service
-
36,841.44
-
Water service
-
6,989.99
-
Traffic control signals
-
19,331.65
-
Street lighting 1
-
191,305.65
-
Workman's compensation
-
57,552.00
-
Professional services
-
71,634.46
-
General bond principal
-
-
546,000.00
General bond interest
-
-
360,182.49
Curb, gutter, and paving principal
-
-
581,000.00
Curb, gutter, and paving interest
-
-
161,014.76
Fiscal agency commission and postage
-
-
800.97
Construction fund expenditures
-
-
-
Transfers to other funds*
-
271,663.59
-
Sales proceeds remitted to District
Court
-
-
_
i
Funds
Capital
Projects Entetprise
Intra- Trust and
Governmental Agency
Exhibit A (Contd.)
Totals
(Memorandum Only)
Year Ended
1979 1978
3,554,189.21
410,561.80 75,958.66
234,020.05 28,991.51
59,463.18 321,602.88
- 9,437.80
77,802.78 7,555.27
49,000.00
61, 759.53
145,044.52
2,259.28
197,937.08
1,330.00
9,979.20
319,923.52
683,716.97
198,714.30
3,652,199.41
1,568,653.17
698,274.49
131,608.70
366,612.97
20,970.48
36,841.44
6,989.99
19,331.65
191,305.65
57,552.00
71,634.46
546,000.00
360,182.49
581,000.00
161,014.76
800.97
3,55 4, 189. 21
320,663.59
1,330.00
32,515.67
46,626.00
2,587.50
2,360.00
79,689.34
16,691.74
61,206.18
3,631.32
1,565,868.84
605,113.71
400,544.16
39,320.00
33,701.41
20,321,627.67
8,357.69
239,435.50
391,221.24
3,359,305.78
1,624,042.51
588,901.95
106,646.50
1,364,249.59
81,944.00
28,416.52
545,000.00
520,868.25
486,000.00
124,600.68
1,697.35
7,316,939.82
214,235.00
735.00
-4-
- - -
14,625.00
14,625.00
- - -
3,705.00
33705.00
- - -
83,723.41
83,723.41
- 33,140.42 -
-
33,140.42
- 74,802.17
-
-
74,802.17
- - -
7,966.76
7,966.76
- 1,583,736.62 -
-
1,583,736.62
- 634,853.77 -
-
634,853.77
- 476,530.15 -
-
476,530.15
- 41,730.00 -
-
41,730.00
- 9,329.40 -
-
9,329.40
2,412,591.67 3,910,770.23 429,228.64
582,280.22
_
15,533,263.96
3,554,189.21
410,561.80 75,958.66
234,020.05 28,991.51
59,463.18 321,602.88
- 9,437.80
77,802.78 7,555.27
49,000.00
61, 759.53
145,044.52
2,259.28
197,937.08
1,330.00
9,979.20
319,923.52
683,716.97
198,714.30
3,652,199.41
1,568,653.17
698,274.49
131,608.70
366,612.97
20,970.48
36,841.44
6,989.99
19,331.65
191,305.65
57,552.00
71,634.46
546,000.00
360,182.49
581,000.00
161,014.76
800.97
3,55 4, 189. 21
320,663.59
1,330.00
32,515.67
46,626.00
2,587.50
2,360.00
79,689.34
16,691.74
61,206.18
3,631.32
1,565,868.84
605,113.71
400,544.16
39,320.00
33,701.41
20,321,627.67
8,357.69
239,435.50
391,221.24
3,359,305.78
1,624,042.51
588,901.95
106,646.50
1,364,249.59
81,944.00
28,416.52
545,000.00
520,868.25
486,000.00
124,600.68
1,697.35
7,316,939.82
214,235.00
735.00
-4-
CITY OF SALINA
Salina, Kansas
COMBINED STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
Year Ended December 31, 1979
(With comparative totals for the preceding year)
Special
Debt
General
Revenue
Service
Expenditures (Contd.)
State withholding tax deductions
remitted
$ _
$ _
$ _
Housing and winterization loans
Deferred revenue transferred to
general fund I
-
32,515.67
-
Water and sewerage department*
_
_
_
Total Expenditures
4,153,957.70
2,552,135.62
1,648,998.22
Revenues Over (Under) Expenditures
3,545.78
(115,042.89)
(45,201.23)
Fund Balances, January 1
311,732.66
653,201.45
207,367.83
Adjustment for cumulative net revenues
over expenditures' of Bicentennial
Center to August 15, 1979
114,612.74
-
_
Adjustment for prior year encumbrances
1,389.17
530.00
-
Fund Balances, December 31
$ 431,280. 35
$ 538,688.56
x_162,166.60
* Water and sewerage department expenditures include $12,000.00 transferred to the
debt - service fund'h
See accompanying notes
to financial statements
which are an integral part hereof.
i
Funds
Exhibit A (Contd.)
Totals
(Memorandum Only)
capital Intra- Trust and Year Ended
Projects Enterprise Governmental Agency 1979 1978
$ - $ - $ - $ 83,723.41 $ 83,723.41 $ 79,689.34
- - 80,151.79 80,151.79 31,313.18
- - 32,515.67 28,060.90
3,487,421.06 - - 3,487,421.06 8,503,580.00
3,554,189.21 4,31 ,268.87 443,546.12 572,205.61 17,243,301.35 25,645,290.80
(1,141,597.54) (401,498.64) (14,317.48) 10,074.61 (1,710,037.39) (5,323,663.13)
1,602,428.34 3,721,316.65 36,856.24 203,673.83 6,736,577.00 12,049,867.83
- 114,612.74 -
11,301.13 - - 3,220.30 10,372.30
$ 460,830.80 $3,31'.119.14.1 22,538.76 $213,748.44 $ 5,144,37L.65 $ 6,736 577 00
-5-
t
CITY OF SALINA
Salina, Kansas
Exhibit B -1
GENERAL FUND
BALANCE SHEET
December 31, 1979
(With comparative figures for the preceding year)
1979 1978
ASSETS
Cash $478,369,60 540,388.16
�, LIABILITIES AND FUND BALANCE
Encumbrances outstalnding 47,089.25 228,655.50
Fund balance 431,280.35 311,732.66
Total Liabilities and Fund Balance
$478,369.6U $540.388.16
WE
GENERAL FUND
STATEMENT OF REVENUES
AND EXPENDITURES COMPARED
WITH
BUDGET AND CHANGES IN FUND
BALANCE
Year Ended December 31, 1979
(With comparative figures for the preceding year)
1979
(Over) Under
1978
Revenues
Actual
Budget
Budget
Actual
Current tangible tax $1,780,486.06
$1,845,194.02
$ 64,707.96
$1,860,228.45
Current intangible tax
370,594.66
290,000.00
(80,594.66)
337,444.54
Delinquent taxes
32,315.10
27,600.00
(4,715.10)
25,277.19
Bingo gross receipts tax
9,176.06
8,200.00
(976.06)
8,059.99
Cigarette tax
-
-
77,735.72
Liquor enforcement tax
8,350.21
-
(8,350.21)
24,912.74
Sales tax
169,255.00
169,255.00
-
150,107.92
State shared taxed
118,518.91
112,445.00
(6,073.91)
-
Auto dealers tax stamps
7,160.98
-
(7,160.98)
-
Bicentennial Center
173,089.13
-
(173,089.13)
-
Highway maintenance
3,090.00
3,000.00
(90.00)
2,935.00
Licenses, fees and , permits
121,383.48
138,540.00
17,156.52
126,009.66
Municipal court fines
299,820.71
195,000.00
(104,820.71)
262,119.86
Franchise taxes
619,634.94
651,000.00
31,365.06
582,373.59
Rents and concessions
8,589.59
8,155.00
(434.59)
9,296.43
Interest from investments
56,284.90
30,000.00
(26,284.90)
34,707.80
Services and sales
134,890.19
152,200.00
17,309.81
104,634.13
Fire protection - Out-
side city limits
53,816.19
40,000.00
(13,816.19)
126,539.93
WE
u
CITY OF SALINA
Salina, Kansas
GENERAL FUND
Exhibit B -1 (Contd.)
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
(With comparative figures for the preceding year)
1979
(Over) Under
Revenues (Contd.) Actual Budget Budget
Reimbursement ofexpen-
ditures $ 11,047.37 $ 16,000.00 $ 4,952.63
Transferred from ',Special
Gasoline Tax Fund 180,000.00 180,000.00 -
Total Revenues, 4,157,503.48 3,866,589.02 (290.914.46)
Expenditures
Department
City Commission
City Manager
City Clerk
City Attorney
Municipal Court
City Building
Engineer
Fire
Inspection
Park
Police
Street
Human Relations
Street Lighting
Traffic
Bicentennial Center
Swimming Pools
Administration and
Planning
Insurance and
Contingencies
Band
Cemetery
General Improvement
Memorial Hall
Public Health
Industrial Development
Noxious Weeds
Tree Maintenance
Floodworks
Total Expenditures
82 ,816.38
62,077.95
141,798.16
38,548.70
47,887.66
86,178.54
134,023.48
870,945.98
87,087.45
206,082.60
1,121,206.77
400, 563.87
30,828.30
58,342.05
198, 714.30
33,366.27
106,135.04
228,790.82
14,215.00
37,922.89
47,266.21
34,000.00
14,910.81
18,421.16
11,347.56
40,479.75
4,153,957.70
83, 440.00
65,340.00
158,870.00
33,810.00
51,210.00
87,475.00
163,010.00
892,275.00
85,700.00
237,850.00
1,144,770.00
413,855.00
30,195.00
58,945.00
37,820.00
106,655.00
132,935.00
19,000.00
37,980.00
60,420.00
34,000.00
20,000.00
14, 950.00
13,245.00
40,500.00
4,024,250.00
623.62
3,262.05
17,071.84
(4,738.70)
3,322.34
1,296.46
28,986.52
21,329.02
(1,387.45)
31,767.40
23,563.23
13,291.13
(633.30)
602.95
(198,714.30)
4,453.73
519.96
1978
Actual
$ 15,469.10
160,000.00
3,907,852.05
70,576.40
67,023.27
132,970.09
32,037.00
42,284.13
92,784.68
153,004.18
827,704.59
80,909.80
204,956.53
1,07 9, 258. 21
394,831.81
28,874.90
170,012.95
71,162.37
31,500.39
104,815.65
(95,855.82) 137,914.14
4,785.00
19,000.00
57.11
37,411.74
13,153.79
47,679.06
-
22,562.98
-
29,380.00
5,089.19
20,860.51
(3,471.16)
14,601.45
1,897.44
9,779.98
20.25
39,331.73
(129,707.70) 3,963,228.54
-7-
CITY OF SALINA
Salina, Kansas
GENERAL FUND Exhibit B -1 (Contd.)
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
('With comparative figures for the preceding year)
1979
um rances 1,389.17 5,568.17
Fund Balance, December 31 ,431,280.35 311,732.66
See accompanying notes to the financial statements
which are an integral part hereof.
II
we
(Over) Under
1978
Actual
Budget Budget
Actual
Revenues Over (Under)
Expenditures $
3,545.78 (1_51,660.98)
($161,206.76)($
55,376.49)
Fund Balance, Janualry 1
311,732.66
361,540.98
Adjustment for cumulative
net revenues over'expen-
ditures of Bicentennial
Center to August 15,
1979
114,612.74
_
Adjustment for prior year
enc b
um rances 1,389.17 5,568.17
Fund Balance, December 31 ,431,280.35 311,732.66
See accompanying notes to the financial statements
which are an integral part hereof.
II
we
CITY OF SALINA
Salina, Kansas
Exhibit B -2
SPECIAL REVENUE FUNDS
EMERGENCY PREPAREDNESS
BALANCE SHEET
December 31, 1979
(With comparative figures for the preceding year)
1979 1978
ASSETS
Cash 546.16 1931.88
LIABILITIES AND FUND BALANCE
Encumbrances outstanding - 86.76
Fund balance 546.16 845.12
Total Liabilities and Fund Balance 114h .16 931288
EMERGENCY PREPAREDNESS
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
([kith comparative figures for the preceding year)
1979
(Over) Under
1978
Actual
Budget
Budget
Actual
Revenues
Other apportionments and grants
$34,165.00
$34,165.00
$ -
$30,000.00
Matching funds frojm the State of
Kansas
22,000.04
22,325.00
324.96
20,652.82
Reimbursement of expenditures
17.50
-
(17.50)
742.14
Total Revenues
56,182.54
56,490.00
307.46
51,394.96
Expenditures
Personal services
33,335.35
34,480.00
1,144.65
31,678.53
Contractual services
17,423.81
16,225.00
(1,198.81)
16,683.46
Materials and supplies
2,346.41
2,010.00
(336.41)
2,415.02
Sundry expenditure's
75.00
60.00
(15.00)
72.00
Capital outlay i
3,300.93
3,715.00
414.07
517.15
Total Expenditures
56,481.50
56,490.00
8.50
51,366.16
Revenues Over (Under) Expenditures
(298.96),x_
-
1-138.96
28.80
Fund Balance, January 1
845.12
805.82
Adjustment for prior year encumbrances
-
10.50
Fund Balance, December 31
$ 546.16
$ 845.12
CITY OF SALINA
Salina, Kansas
Exhibit B -2 (Contd.)
SPECIAL REVENUE FUNDS
REVENUES COLLECTED IN ADVANCE
BALANCE SHEET
December 31, 1979
(W!ith comparative figures for the preceding year)
1979 1978
ASSETS
Cash $50.464-47 2 515_67
LIABILITIES AND FUND BALANCE
Fund balance $50,464.47 $32,515.67
REVENUES COLLECTED IN ADVANCE
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
(With comparative figures for the preceding year)
1979
(Over) Under 1978
Actual Budget Budget Actual
Revenues
1979 licenses, fees, and permits
paid in 1978 $ - $ - $ - $32,315.67
1980 licenses, fees, and permits
paid in 1979 50,464.47 - (50,464.47) -
Total Revenues 50,464.47 - (50,464.47) 32,315.67
Expenditures
1978 licenses, fees, and permits
collected in 197!7 transferred to
General Fund - - - 28,060.90
1979 licenses, fees, and permits
collected in 197$ transferred
to General Fund 32,515.67 - (32,515.67) -
Total Expenditures 32,515.67 - (32,515.67) 28,060.90
Revenues Over (Under Expenditures 17,948.80 $ ($17,948.80) 4,454.77
Fund Balance, January 1 32,515.67 28,060.90
Fund Balance, December 31 $50,464.47 $32,515.67
-10-
Cash
Investments
Total Assets
Fund balance
CITY OF SALINA
Salina, Kansas
Exhibit B -2 (Contd.)
SPECIAL REVENUE FUNDS
STREET MACHINERY
BALANCE SHEET
December 31, 1979
(,With comparative figures for the preceding year)
I
1979
ASSETS
$ 7,938.50
25,000.00
32,938.50
LIABILITIES AND FUND BALANCE
$-32.938.50
STREET MACHINERY
;TATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
iith comparative figures for the preceding year)
Revenues
Interest from inv stments
Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1
Fund Balance, December 31
1978
$ 6,585.70
31,585.70
$31,585.70
1979
(Over) Under 1978
Actual Budget Budget Actual
$ 1,352.80 $ - ($1,352.80) $ 1,321.07
1,352.80 $ ($1,352.80) 1,321.07
31,585.70 30,264.63
$32,938.50 $31,585.70
-11-
CITY OF SAL INA
Salina, Kansas
Exhibit B -2 (Contd.)
SPECIAL REVENUE FUNDS
SPECIAL GASOLINE TAX
BALANCE SHEET
December 31, 1979
th comparative figures for the preceding year)
1979 1978
ASSETS
Cash $50,261.86 $116,363.64
�I
LIABILITIES AND FUND BALANCE
Encumbrances outstanding 1,560.54 4,340.00
Fund balance 1 48,701.32 112,023.64
Total Liabilities and Fund Balance $50,261.86 $116.3U.64
SPECIAL GASOLINE TAX
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
(Wtith comparative figures for the preceding year)
i
1979
(Over) Under 1978
Actual Budget Budget Actual
Revenues
Special gasoline tax $375,223.26 $384,000.00 $ 8,776.74 $385,483.51
Pothole money 41,256.68 - (41,256.68) 52,113.71
Total Revenues 416,479.94 384,000.00 (32,479.94) 437,597.22
Expenditures
Personal services
Contractual servic s
Materials and supplies
Transferred to Ge ral Fund
Capital outlay
Total Expendituires
Revenues Over (Under!) Expendi-
tures
Fund Balance, January 1
Fund Balance, December 31
I
25,822.03
26,425.00
602.97
23,313.26
174,394.49
175,000.00
605.51
135,000.00
74,764.98
57,985.00
(16,779.98)
78,404.30
180,000.00
180,000.00
-
160,000.00
24,820.76
40,500.00
15,679.24
2,468.55
479,802.26
479,910.00
107.74
399,186.11
(63, 322. 32) ($ 95 , 910. 00 ) (�_32 i587—.6 8). 38, 411.11
112,023.64 73,612.53
48.701. 32 $112,023.64
-12-
Cash
CITY OF SALINA
Salina, Kansas
Exhibit B -2 (Contd.)
SPECIAL REVENUE FUNDS
FEDERAL REVENUE SHARING
BALANCE SHEET
December 31, 1979
With comparative figures for the preceding year)
1979 1978
ASSETS
115,642.48 $76,208.73
Encumbrances outstanding LIABILITIES AND FUND BALANCE
Fund balance
Total Liabilitkies and Fund Balance
FEDERAL REVENUE SHARING
- 54,410.25
15,642.48 21,798.48
$15,642.48 $76.208.73
STATEMENT
OF REVENUES AND
EXPENDITURES
COMPARED
WITH BUDGET AND CHANGES
IN FUND BALANCE
Year Ended December 31, 1979
(With
I
comparative figures for the preceding year)
1979
(Over) Under
1978
Actual
Budget
Budget
Actual
Revenues
Grants from Feder
1 government $375,452.00
$382,138.00
$6,686.00
$399,969.00
Interest from investments
-
2,681.00
2,681.00
3,190.51
Total Revenues
375,452.00
384,819.00
9,367.00
403,159.51
Expenditures
Personal services
-
-
-
136,686.48
Contractual services
291,293.00
291,293.00
-
128,657.50
Transfers to Human
Resources
Fund
90,845.00
90,845.00
-
5,000.00
Capital outlay
-
-
-
121,007.76
Total Expenditures
382,138.00
382,138.00
-
391,351.74
Revenues Over (Under)
Expenditures (6,686.00)$ 2,681.00-
$9,367.00
11,807.77
Fund Balance, January
1 21,798.48
9,990.71
Adjustment for prior#
year encum-
brances
530.00
-
Fund Balance, December
31 $ 15,642.48
$ 21,798.48
-13-
CITY OF SALINA
Salina, Kansas
Exhibit B -2 (Contd.)
SPECIAL REVENUE FUNDS
SPECIAL RESERVE
BALANCE SHEET
December 31, 1979
(With comparative figures for the preceding year)
1979
ASSETS
Cash $ 5,949.13
Investments 33,000.00
Total Assets 38,949.13
I
LIABILITIES AND FUND BALANCE
Fund Balance $38,949.13
1978
$ 4,038.07
33,000.00
37 ,038.07
,$37,038.07
I
I
I
SPECIAL RESERVE
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
(W' Year Ended December 31, 1979
ith comparative figures for the preceding year)
1979
(Over) Under 1978
Actual Budget Budget Actual
Revenues
Interest from investments $ 1,911.06 $ - ($1,911.06) $ 1,911.06
I
Expenditures
Revenues Over (Unde�) Expenditures
Fund Balance, Janua�y 1
Fund Balance, December 31
1,911.06 1,911.06
37,038.07 35,127.01
$38,949.13 $37,038.
-14-
CITY OF SALINA
Salina, Kansas
Exhibit B -2 (Contd.)
SPECIAL REVENUE FUNDS
ALCOHOL SAFETY ACTION PROGRAM
BALANCE SHEET
December 31, 1979
th comparative figures for the preceding year)
1979 1978
ASSETS
Cash $9,893.07 $6,030.35
LIABILITIES AND FUND BALANCE
Encumbrances outstanding - 1,750.30
Fund balance 9,893.07 4,280.05
Total Liabilities and Fund Balance 89 . $6,030.35
ALCOHOL SAFETY ACTION PROGRAM
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
( ith comparative figures for the preceding year)
1979
(Over) Under 1978
Actual Budget Budget Actual
Revenues
Reimbursement of axpenditures $40,247.43 $ - ($40,247.43) $58,485.98
Expenditures
Personal services)
Contractual services
Materials and supplies
Capital outlay
Total Expenditures
Revenues Over (Unde ) Expenditures
Fund Balance, Janua�y 1
Fund Balance, December 31
I
23,328.77
- (23,328.77)
17,683.93
4,377.40
- (4,377.40)
1,952.84
6,928.24
- (6,928.24)
3,142.14
-
- -
31,427.02
34,634.41
- (34,634.41)
54,205.93
5,613.02 S 5,613.02 4,280.05
4,280.05 -
t-9,89-L-07 $ 4,280.05
-15-
CITY OF SALINA
Salina, Kansas
Exhibit B -2 (Contd.)
SPECIAL REVENUE FUNDS
HUMAN RESOURCES
BALANCE SHEET
December 31, 1979
( ith comparative figures for the preceding year)
ASSETS
Cash
LIABILITIES AND FUND BALANCE
Encumbrances outsta ding
Fund balance
Total Liabilit es and Fund Balance
Revenues
1979
$23,435.29
47.80
23,387-49
$23,435.29
1978
$3,031t78
3,031.78
$3.031.78
HUMAN RESOURCES
TATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
ith comparative figures for the preceding year)
1979
(Over) Under 1978
Actual Budget Budget Actual
Reimbursement of xpenditures $
Transfers from Fe eral Revenue Sharing
Fund
Total Revenues
Expenditures
495.27 $ - ($ 495.27) $ -
90,845.00 - (90,845.00) 5,000.00
91,340.27 - (91,340.27) 5,000.00
Personal services
43,503.73 -
(43,503.73)
25,080.52
Contractual services
23,855.09 -
(23,855.09)
11,820.84
Materials and supplies
3,090.83 -
(3,090.83)
1,170.07
Capital outlay
534.91 -
(534.91)
145.21
Total Expenditures
70,984.56 -
(70,984.56)
38,216.64
Revenues Over (Under) Expenditures
20,355.71 $
0- 20,355.71)
(33,216.64)
Fund Balance, January 1
3,031.78
36,242.72
Adjustment for prior year encumbrances
-
5.70
Fund Balance, December 31
$23,387.49
$ 3,031.78
-16-
Cash
Fund Balance
CITY OF SALINA
Salina, Kansas
SPECIAL REVENUE FUNDS Exhibit B -2 (Contd.)
EMERGENCY JOBS ACT
BALANCE SHEET
December 31, 1979
iith comparative figures for the preceding year)
ASSETS
LIABILITIES AND FUND BALANCE
1979 1978
(_$1,571.30)_
EMERGENCY JOBS ACT
S ATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
(W th comparative figures for the preceding year)
-17-
1979
(Over) Under
1978
Revenues
Actual
Budget Budget
Actual
Grants from Federal
government
$65,187-59
$ _ $65,187.59
$95,357.47
Expenditures
Personal services
Contractual services
59,558.99
- 59,558.99
82,986.18
Transfers to Employees
Benefit Fund
6,381.31
818.59
- 6,381.31
12,371.29
Total Expenditures
66, 857 89
818.59
- 66,758.89
-
95,357.47
Revenues Over (Under)
Expenditures
(1,571.30)
_� $ 1, 5 71.3 0
-
Fund Balance, January
1
_
Fund Balance, Decembe
31
-17-
CITY OF SALINA
Salina, Kansas
SPECIAL REVENUE FUNDS Exhibit B -2 (Contd.)
TOURISM AND CONVENTION PROMOTION
BALANCE SHEET
11� December 31, 1979
(yith comparative figures for the preceding year)
1979
Cash
ASSETS
$58,228.42
Fund Balance LIABILITIES AND FUND BALANCE
,..58,228-42
TOURISM AND CONVENTION PROMOTION
ATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
th comparative figures for the preceding year)
Revenues
Transient guest to
Expenditures
Professional servi es
Revenues Over (Under) Expenditures
Fund Balance, January 1
Fund Balance, December 31
1978
$41,466 52
-$-41.466-52
1979
(Over) Under 1978
Actual Budget Budget Actual
$88,396.36 $ - ($88,396.36) $69,883.04
71,634.46 - (71,634.46) 28,416.52
16,761.90 $__ C$-16.761.90) 41,466.52
41,466.52
$58,228-42 .$41,466-52
-18-
Cash
Fund Balance
CITY OF SALINA
Salina, Kansas
SPECIAL REVENUE FUNDS Exhibit B -2 (Contd.)
EMPLOYEE BENEFIT FUND
BALANCE SHEET
December 31, 1979
th comparative figures for the preceding year)
1979
ASSETS
5222. 23 10
LIABILITIES AND FUND BALANCE
U22,923.10
EMPLOYEE BENEFIT FUND
ATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
th comparative figures for the preceding year)
1979
'Revenues
1978
Actual
Budget
Current tangible taxes
Delinquent taxes
$
491,280.46
$ 496,350.87
Auto dealers tax
_
8,754.93
3,700.00
stamps
Interest on investments
1,977.97
29,693.86
_
Employees contributions
to
Kansas Firemen's
and Police-
'
men's Retirement
Social
Fund
114,645.74
120,100.00
security contributions
Employees
179,652-20
142,000.00
retirement
con-
tributions
Unemployment insura
96,527.08
103,500.00
ce
contributions
416.04
' Reimbursement of ex
Transfer from
enditures
1,711.50
2,300 00
other
funds
818.59
Total Revenues
_
925,478.37
867, 950.87
Expenditures
Social security
Police and fire retirement
Employees retirement
Unemployment insurance
Workman's compensation
Total Expenditures
319,923.52 252,000.00
510,450.36 626,100.00
173,266.61 186,000.00
9,979.20 19,000.00
57_ 552.00 88,000.00
071,171.69 1,171,100.00
1978
5368 616 42
X36$,616.42
(Over) Under
1978
Budget
Actual
$ 5,070.41
$570,663.63
(5,054.93)
7,482.43
(1,977.97)
_
(29,693.86)
_
5,454.26 102,006.66
(37,652.20) 164,062.76
6,972.92 90,190.64
(416.04) 350.33
588.50 2,404.27
(818.59) _
(57,527.50) 937,160.72
(67,923.52)
239,435.50
1159649.64
230,101.14
12,733.39
161,120.10
9,020.80
8,357.69
30,448.00
813994.00
99,928.31
721,008.43
-19-
Cash
Fund Balance
CITY OF SALINA
Salina, Kansas
Exhibit B -2 (Contd.)
SPECIAL REVENUE FUNDS
UTILITY FUND
BALANCE SHEET
December 31, 1979
With comparative figures for the preceding year)
1979
ASSETS
$38,585.72
LIABILITIES AND FUND BALANCE
$38,585.72
1978
UTILITY FUND
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
(With comparative figures for the preceding year)
1979
Over Under 1978
Actual Budget Bud
Revenues
Current tangible taxes $308,930.91
Delinquent taxes 978.85
Auto dealers tax stamps 1,243.80
Interest on investments 2,871.37
Total Revenues 314,024.93
Expenditures
Gas service
Light and power service
Water service
Traffic control signals
Street lighting
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1
Fund Balance, December 31
20,970.48
36,841.44
6,989.99
19,331.65
191,305.65
275,439.21
38,585.72
$ 38,585.72
get Actual
$312,155.00 $ 3,224.09 $ -
(978.85) -
- (1,243.80) -
- (2,871.37) -
312,155.00 (1,869.93) -
30,620.00 9,649.52
49,700.00 12,858.56
9,775.00 2,785.01
20,730.00 1,398.35
201,330.00 10,024.35
312.155.00 36,715.79
($38,585.72)
-20-
CITY OF SAL INA
Salina, Kansas
SPECIAL REVENUE FUNDS Exhibit B -2 (Contd.)
EMPLOYEE BENEFIT FUND (CONTD.)
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
With comparative figures for the preceding year)
1979
(Over) Under 1978
Actual Budget Budget Actual
Revenues Over (Under) Expen-
ditures ($145,693.32)(-$303,149.13) (1117=A-4 $216,152.29
Fund Balance, January 1 368,616.42
152,464.13
Fund Balance, Decem er 31 $22,923.10
$368,616.42
-21-
Cash
Fund Balance
CITY OF SALINA
Salina, Kansas
SPECIAL REVENUE FUNDS Exhibit B -2 (Contd.)
PROJECT CONSERVE
BALANCE SHEET
December 31, 1979
th comparative figures for the preceding year)
ASSETS 1979 1978
LIABILITIES AND FUND BALANCE
PROJECT CONSERVE
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
(With comparative figures for the preceding year)
1979
Revenues
Reimbursement of Expenditures
Expenditures
Personal services
Contractual services
Materials and supplies
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1
F d B 1
(Over) Under 1978
Actual Budget Budget Actual
$10,574.97 $ - ($10,574.97) $ -
2,634.65
- (2,634.65)
7,227.33
- (7,227.33)
712.99
- (712.99)
10,574.97
- 10,574.97
un a ance, Decemb r 31 $
Se accompanying notes to financial statements
which are an integral part hereof.
-22-
11
Cash
Fund Balance
CITY OF SALINA
Salina, Kansas
DEBT SERVICE FUND Exhibit B -3
BOND AND INTEREST
BALANCE SHEET
December 31, 1979
th comparative figures for the preceding year)
ASSETS 1979 1978
$162,166-6n $207.367 83
LIABILITIES AND FUND BALANCE
162.166 60 $207,361.83
BOND AND INTEREST
TATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
Lth comparative figures for the preceding year)
1979
Revenues
Actual
Budget
(Over) Under
Budget
1978
Actual
Current tangible taxes
Delinquent
$ 979,349.77
$ 989,594.49
$10,244.72
$ 885,879.66
tangible
taxes
Current special
14,277.44
7,500.00
(6,777.44)
9,305.19
assess-
ment taxes
Delinquent
429,652.87
453,500.00
23,847.13
332,997.14
special
assessment taxes
Auto dealers
14,688.27
20,000.00
5,311.73
26,909.58
tax stamps
Interest from
3,943.04
_
(3,943.04)
_
invest-
ments
Accrued interest
90,644.60
55 000.00
(35,644.60)
363,630.82
o
bonds sold
Special assessment
6,773.18
-
(6,773.18)
1,785.55
Refund of excess f scal
3,467.82
7,000.00
3,532.18
1,210.66
agency deposits
-
Transfers from par ing
_
-
2,000.00
meters, water an
sewerage, and go f
course funds
Total Revenues
61,000.00
1,603,796.99
65,000.00
4,000.00
61,235.00
1,597,594.49
(6,202.50)
1,684,953.60
Expenditures
General bond principal
546,000.00
546,000.00
General bond interest
360,182,49
360,190.00
7.51
545,000.00
Curb, gutter and pawing
520,868.25
principal (CS)
166,587.68
168,172.68
1,585.00
166,651.68
-23-
CITY OF SALINA
Salina, Kansas
DEBT SERVICE FUND Exhibit B -3 (Contd.)
BOND AND INTEREST (CONTD.)
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
With comparative figures for the preceding year)
-24-
1979
Expenditures (Contd.)
Actual
Budget
(Over) Under
Budget
1978
Actual
Curb, gutter and
paving
principal (POS)
Curb, gutter and
$ 414,412.32
$ 412,827,32
($ 1,585.00)
$ 3199348.32
aving
interest (CS)
Curb, gutter and
32,597.71
Daving
33,026.93
429.22
37,029.30
interest (POS)
Fiscal
128,417.05
127,906.83
(510.22)
87,571.38
agency commission
and postage
Estimated interest
800.97
3,876.24
3,075.27
1,697.35
on
bonds to be issued
Total Expenditures
-
1,648,998.22
90,000.00
90,000.00
1,742,000.00
93,001.78
1,678,166.28
Revenues Over (Under)
Expenditures
(45,201.23) 0 144,40.5-51)
( 99 20 28 �
6,787.32
Fund Balance, January
1 207,367.83
200,580.51
Fund Balance, December
31 162.166.60
- - - --
207,367.83
S
e accompanying notes
to financial
statements
which are an integral part hereof.
-24-
I�
CITY OF SALINA
Salina, Kansas
CAPITAL PROJECTS FUND Exhibit B -4
CONSTRUCTION FUND
BALANCE SHEET
lI December 31, 1979
With comparative figures for the preceding year)
ASSETS 1979 1978
Cash $484,204.98 $ 502,428.34
Investments - 111001000.00
Bonds to be issued and assessments receivable - 1.,067,569.95
Total Assets 484,204.8 2_,669,998.29
LIABILITIES AND FUND BALANCE
Encumbrances outsta ding 23,374.18
Temporary notes pay ble - 1,067,569 95
Fund balance 460,830.80 1,602,428.34
Total Liabilities and Fund Balance $484,204.98 $2,669,998.29
CONSTRUCTION FUND
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
(With comparative figures for the preceding year)
1979
(Over) Under
1978
'
Revenues
Actual Budget
Budget
Actual
Special assessments
and
'
charges
Issuance of bonds
$ 876,591.67 $ _
($ 876,591.67)
$ 595,027.73
Temporary notes issued
1,536,000.00
-
(1,536,000.00)
755,000.00
'
Total Revenues
-
2,412,591.67 -
-
(2,412,591.67)
1,067,569.95
2,417,597.68
Expenditures
3,554,189.21 -
(3,554,189.21)
7,316,939.82
'
Revenues Over (Under
Expenditures
(1,141,597.54),$ -
$1,141.597.54
(4,899,342.14)
'
Fund Balance, January 1
1,602,428.34
6,501,770.48
Fund Balance, December 31
' 0 8
L_4630.80
-$-1,602,428.34
'
Se
accompanying notes to financial statements
which
are an integral part hereof.
'
-25-
CITY OF SALINA
Salina, Kansas
ENTERPRISE FUNDS
WATER AND SEWERAGE
BALANCE SHEET
December 31, 1979
( ith comparative figures for the preceding year)
Current Assets
Cash
Restricted Assets
Construction fund
Cash
Investments
System sinking fund
Investments
Plant reserve fund
Cash
Investments
System reserve fun
Cash
Investments
Total Restricted
Total Asse s
1979
ASSETS
Exhibit B -5
1978
$ 416,566.10 $ 559,696.33
39,947.18
450,000.00
561,463-79
2,534.84
436,000.00
7,877.44
1,239,000.00
Assets 2,736,823.25
—3,153,389.35
LIABILITIES AND FUND BALANCE
Encumbrances outstanding
19,736.56
Fund Balance
Reserved for revenue bond requirements
Reserved for capital expenditures
Unreserved fund balance
Total Fund Balan e
Total Liabilities and Fund Balance
2,246,876.07
489,947.18
396,829.54
3,133,652.79
U,153.389-3
(14,913.56)
1,200,000.00
500, 718.42
453.28
419,000.00
934.27
967,000.00
3,073,192.41
89,316.26
1,888,105.97
1,185,086.44
470,380 07
3,543,572.48
$3,632 888 74
—26—
n
u
II
CITY OF SALINA
Salina, Kansas
ENTERPRISE FUNDS Exhibit B -5 (Contd.)
WATER AND SEWERAGE
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
With comparative figures for the preceding year)
Revenues
Water
Sewage
Contributions from
customers
Issuance of bonds
Tapping service
Sanitation fees
Deposits on meter
Service charges
Interest on investments
Grant - Environmental
Protection Agenc
Miscellaneous sale
Total Revenues
Expenditures
' Water supply
Softening and treatment
Pumping expense
' Distribution
Customer accountin
and collections
Administrative and
' general expense
Sewage treatment and
collection
I Interest on bonded
indebtedness
Payment on bond prin-
cipal
Deposited to bond escrow
account
Cash remitted to
' Sanitation Department
Refunds and reimbur e-
ments
' Capital expenditures
Sales tax remitted
Issuance cost of re-I
funding bond issue;!
4,328,184.01
471,000.00 454,500.00 (16,500.00) 403,000.00
18,045.89 - (18,045.89) 8,430.65
810,590.15 260,000.00 (550,590.15) 1,854,562.65
23,761.47 60,000.00 36,238.53 42,156.52
65,815.99
-27-
1979
Actual
Budget g
(Over) Under
Budget
1978
Actual
$1,583,736.62
634,853.77
$1,578,400.00
($ 5,336.62)
$1,565,868.84
634,400.00
(453.77)
605,113.71
9,329 40
30,000.00
20,670.60
33,701.41
23,703.71
16,000 00
(7'703.71)
4,394,000.00
19,745.19
476,530.15
41,730.00
454,500.00
(28,070.00)
400,544.16
11,118.11
50,000.00
91000.00
(2,118.11)
39,320.00
248,685.12
-
(248,685.12)
2,531.30
262,704.67
35,000.00
11,513.36
7,500.00
(35,000.00)
545,100.00
3,076,200.24
2,779,800.00
(4,013.36)
(296,400.24)
5,361.35
7,873,990.63
35,679.41
484,589.58
39,055.00
463,680.00
3,375.59
31,521.42
113,908.73
105,230.00
(20,909.58)
(8,678.73)
438,782.21
151,056.85
141,350.00
(9,706.85)
96,300.71
125,918.49
215,923.59
223,470.00
7,546.41
198,703.97
368,735.53
349,590.00
(19,145.53)
307,300.42
373,253.52
431,775.00
58,521.48
338,330.58
361,915.38
385,795.00
23,879.62
227,967.38
11000.00
11000.00
-
4,328,184.01
471,000.00 454,500.00 (16,500.00) 403,000.00
18,045.89 - (18,045.89) 8,430.65
810,590.15 260,000.00 (550,590.15) 1,854,562.65
23,761.47 60,000.00 36,238.53 42,156.52
65,815.99
-27-
CITY OF SALINA
Salina, Kansas
ENTERPR Exhibit B -5 (Contd.)
ISE FUNDS
WATER AND SEWERAGE (CONTD.)
LSTATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
ith comparative figures for the preceding year)
1979
(Over) Under 1978
Expenditures (Contd )
Actual Budget Budget Actual
Customer deposit
refunds $ 45,240.00 $ 50,000.00
Sinking fund expenses 720.96 $ 4,760.00 $ 24,605.00
Transfer to debt ser-
vice - (720.96) _
fund 12,000.00 _
Total Expenditures 3,487,421.06 2,965, (12,000.00) 12,000.00
445.00 (521,976.06) 8,503,580.00
Revenues Over (Under)
Expenditures (411,220.82;($ 185,645.00) X225,5_ 75.g2 (629,589.37)
Fund Balance, January 1 3,543,572.48
Adjustment of prior year 4,169,909.30
encumbrances 1,301.13
3,252.55
Fund Balance, Decemb r 31-$-3,133.6,52.79
$3,543,572.48
I�
Cash
Encumbrances outs
Fund balance
Total Liabilit:
CITY OF SALINA
Salina, Kansas
ENTERPRISE FUNDS Exhibit B -5 (Contd.)
GOLF COURSE
BALANCE SHEET
December 31, 1979
With comparative figures for the preceding year)
1979
ASSETS
_6 218. 94
Zding LIABILITIES AND FUND BALANCE
2,853.25
3,365.69
:es and Fund Balance -$6,218.94
GOLF COURSE
ATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
th comparative figures for the preceding year)
Revenues
Membership and gre n fees
Cart rental
Cart storage
Cart user fees
Oil well lease
Total Revenues
Expenditures
Personal services
Contractual services
Materials and supplies
Transfer to Debt S rvice Fund
Sundry expenditures
Capital outlay
Total Expenditur s
Revenues Over (Under) Expenditures
Fund Balance, January''
1
Fund Balance, December 31
1979
1978
-$-6,8 aL. 6 4
6,881-64
$6,881.64
(Over) Under 1978
Actual Budget Budget Actual
$81,061.20 $ 94,240.00 $13,178.80 $67,625.47
718.20 3,135.00 2,416.80 2,369.73
3,190.50 3,180.00 (10.50) 2,211.84
4,537.50 3,550.00 (987.50) 5,110.50
5,401.17 4,000.00 (1,401.17) 4,171.10
94,908.57 108,105.00 13,196.43 819488.64
48,161.88 44,160.00 (4,001.88) 40,838.14
23,129.76 24,895.00 1,765.24 23,857.00
8,877.88 9,665.00 787.12 8,632.79
14,000.00 14,000.00 - 10,235.00
- 749.97
4,255.00 6,000.00 1,745_00 5,500.95
98,424052 98,720.00 295.48 89,813.85
(3,515.95)$ 9.385 00 X12.900 95 (8,325.21)
6,881.64 15,206.85
$ 3.365 69 -$-6 881.64
-29-
i
1
' CITY OF SALINA
Salina, Kansas
ENTERPRISE FUNDS Exhibit B -5 (Contd.)
SANITATION
BALANCE SHEET
December 31, 1979
ith comparative figures for the preceding year)
1979
1978
Cash ASSETS
Investments $ 26,430.27 $ 51,307.25
80,000.00 80,000.00
Total Assets
106.43Q.27 131.307 25
LIABILITIES AND FUND BALANCE
Fund Balance
.$106.430.2Z $131,307.25
SANITATION
TATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
ith comparative figures for the preceding year)
1979
Actual Budget
(Over) Under 1978
Revenues I Bud get Actual
Interest from inve tments $ 4,328.66
Miscellaneous sale and $ 3,200.00 ($ 1,128.66) $ 4,227.32
services - 100.00
Service fees 1 471,000.00 454,500.00
Reimbursement of expenditures 904.67 -
Total Revenues 476,233.33 457,800.00
Expenditures
Personal services
Contractual services
Materials and supplies
Capital outlay
Total Expenditures
Revenues Over (Under) Expen-
ditures
Fund Balance, January 1
Fund Balance, December 31
100.00 107.96
(16,500.00) 403,000.00
(904.67) 443.96
(18,433.33) 407,779.24
258,337.52
270,355.00
12,017.48
244,460.84
148,204.09
148,835.00
630.91
136,724.36
31,355.70
24,320.00
(7,035.70)
23,085.97
63,213.00
61,365.00
(1,848.00)
9,047.00
501,110.31
504,875.00
3,764.69
4133318.17
(24,876.98)(1_47.,07_5.00)
(122.198,02)
(5,538.93)
131,307.25
$106.A30.27
136,846.18
1 1 30 7_25
-30-
CITY OF SALINA
Salina, Kansas
ENTERPRISE FUNDS Exhibit B -5 (Contd.)
PAPER RECYCLING
BALANCE SHEET
December 31, 1979
With comparative figures for the preceding year)
1979 1978
ASSETS
Cash
12 25.60 $19,274 52
LIABILITIES AND FUND BALANCE
Fund Balance
.$12,425.60 $19.2Z4.52
PAPER RECYCLING
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
(ith comparative figures for the preceding year)
1979,
Fund Balance, Decemb�r 31 $12.425.60
20,542.12
119.274.52
-31-
kuver) Under
1978
Revenues
Actual
Budget
Budget
Actual
Sale of commodities
Transfer from other
funds
$ 5,098.76
$ 6,000.00
$ 901.
$15,553.01
Total Revenues
-
5,000.00
5,000.00 00
5,098.76
11,000.00
5,901.24
15,553 O1
Expenditures
Personal services
Contractual
8,948.34
9,030.00
81.66
7,238.75
servic
Materials and
s
2,672.90
3,460.00
787.10
2,665.73
supplies
Sundry expenditure
326.44
800.00
473.56
916.13
Total Expenditures
-
11,947.68
6,000.00
6,000.00
6,000.00
19,290.00
7,342.32
16,820.61
Revenues Over (Under)
Expenditures
(6,848.92)(,L8.290, 00)
(!1 441.08)
(1,267.60)
Fund Balance, Januar
1
io 77A zq
Fund Balance, Decemb�r 31 $12.425.60
20,542.12
119.274.52
-31-
I'
CITY OF SALINA
Salina, Kansas
ENTERPRISE FUNDS Exhibit B -5 (Contd.)
PARKING METERS
BALANCE SHEET
December 31, 1979
With comparative figures for the preceding year)
1979
Cash ASSETS
Effiff-0390M
Encumbrances outstanding LIABILITIES AND FUND BALANCE
Fund balance
5,049.87
Total Liabilities and Fund Balance
$5,049 87
PARKING METERS
TATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
ith comparative figures for the preceding year)
Revenues
Parking meter reve�ue
Interest from investments
Parking meter permits
Reimbursement of expenditures
Total Revenues
Expenditures
Personal services
Contractual services
Materials and supplies
Transfers to Debt Service Fund
Capital outlay
Total Expenditurles
Revenue Over (Under) Expenditures
Fund Balance, January l
Adjustment for prior year encum-
brances
Fund Balance, December 31
1978
$14.112 75
6,763.41
7,349.34
114,112.75
1979
(Over) Under 1978
Actual Budget Budget Actual
$74,802.17 $116,400.00 $41,597.83 $61,206.18
- 600.00 600.00 732.60
14,820.00 35,000.00 20,180.00 19,097.58
1,031.66 - (1,031.66)
90,653.83 152,000.00 61,346.17 81,036.36
33,482.76 34,005.00
15,976.22 15,905.00
5,974.26 17,055.00
35,000.00 39,000.00
2,520.06 25,000.00
92,953.30 130,965.00
(2,299.47)$ 21_,_03 .00
7,349.34
522.24
(71.22)
11,080.74
4,000.00
22,479.94
38,011.70
I23.334 47
31,822.72
11,737.47
2,546.35
39,000.00
6,177.00
91,283.54
(10,247.18)
17,567.72
28.80
5,049 87
-32-
�j
Cash
Encumbrances outst
Fund balance
CITY OF SALINA
Salina, Kansas
ENTERPRISE FUNDS Exhibit B -5 (Contd.)
SOLID WASTE DISPOSAL
BALANCE SHEET
December 31, 1979
With comparative figures for the preceding year)
1979
ASSETS
$54,19-4 92
ing LIABILITIES AND FUND BALANCE
Total Liabilities and Fund Balance
54,194.92
0-4,11-9-4. . 2
SOLID WASTE DISPOSAL
ATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
th comparative figures for the preceding year)
1978
113,18 . 42
256.00
12,931.42
.$13.18
Revenues Over (Under) Expenditures 41,263.50 3-2-1,570.09= ( 693, 0) 4,028.16
Fund Balance, January 1 12,931-42
8,903.26
Fund Balance, December 31 1-5-4,1-9-4-.92
$ 12,931_42
See accompanying notes to financial statements
which are an integral part hereof.
-33-
1979
Revenues
Actual
Budget
(Over) Under
Budget
1978
Actual
Income from leased
Service fees
land
$ 27,739.25
$ 10,000.00
($17,739.25)
$ 12,520.64
Total Revenues
139,936.25
167,675.50
140,000.00
63.75
131,472.51
150,000.00
(17,675_50)
143,993.15
Expenditures
Personal services
Contractual servic
61,631.30
64,460.00
2,828.70
57,857.26
Materials and supp�ies
s
44,037.08
12,928.90
40,305.00
10,940.00
(3,732.08)
54,655.66
Sundry expenditures)
(1,988.90)
9,452.07
Capital outlay
-
7,814.72
10,000.00
10,000.00
18,000.00
Total Expenditures
126,412.00
725.00
126,430.00
(7,089.72)
18.00
139, 964.99
Revenues Over (Under) Expenditures 41,263.50 3-2-1,570.09= ( 693, 0) 4,028.16
Fund Balance, January 1 12,931-42
8,903.26
Fund Balance, December 31 1-5-4,1-9-4-.92
$ 12,931_42
See accompanying notes to financial statements
which are an integral part hereof.
-33-
II
CITY OF SALINA
Salina, Kansas
Exhibit B -6
INTRAGOVERNMENTAL FUND
CENTRAL GARAGE
BALANCE SHEET
December 31, 1979
(With comparative figures for the preceding year)
1979 1978
ASSETS
Cash $26,385.10 36,856.E
LIABILITIES AND FUND BALANCE
Encumbrances outstanding
Fund balance
Total Liabilities and Fund Balance
3,846. 34 -
00 coo �e
$26,385.10 $36,856.24
CENTRAL GARAGE
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
([kith comparative figures for the preceding year)
I
1979
Revenues
Reimbursement of expenditures
Expenditures
Personal services
Contractual services
Materials and supp'llies
Sundry expenditures
Capital outlay
Total Expenditures
Revenues Over (Under) Expenditures
(Over) Under 1978
Actual Budget Budget Actual
$429,228.64 $ - ($429,228.64) $365,996.48
75,958.66
- (75,958.66)
67,432.69
289991.51
- (28,991.51)
249640.23
321,602.88
- (321,602.88)
263,492.75
9,437.80
- (9,437.80)
7,221.92
7,555.27
- (7,555.27)
4,230.11
443,546.12
- (443,546.12)
367,017.70
(14,317.48),x= 14,317.48 (1,021.22)
Fund Balance, January 1 365856.24 375877.46
' Fund Balance, December 31 22,538.76 $ 36,856.24
' See accompanying notes to financial statements
which are an integral part hereof.
1 -34-
CITY OF SALINA
Salina, Kansas
Exhibit B -7
TRUST AND AGENCY FUNDS
CITIZENSHIP TRUST
BALANCE SHEET
December 31, 1979
th comparative figures for the preceding year)
1979 1978
ASSETS
Cash $ 1,700.00 $ 975.00
Investments 10,000.00 10,000.00
Total Assets i 11,700.00 10.975.00
LIABILITIES AND FUND BALANCE
Fund Balance $11,700.00 $10,975.00
-35-
CITIZENSHIP TRUST
STATEMENT
OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND
CHANGES IN FUND BALANCE
Year Ended
December 31, 1979
([ith comparative figures for the preceding year)
1979
(Over) Under
1978
Revenues
Actual Budget Budget
Actual
Interest from investments
$ 725.00 $ - ($725.00)
$ 725.00
Expenditures
Awards
Revenues Over
(Underp Expenditures
725.00 $ 725.0
725.00
Fund Balance,
Januar 1
10,975.00
10,250.00
Fund Balance,
December 31
$11,700.00
$10,975.00
-35-
CITY OF SALINA
Salina, Kansas
Exhibit B -7 (Contd.)
TRUST AND AGENCY FUNDS
HUD COMMUNITY DEVELOPMENT
BALANCE SHEET
December 31, 1979
(With comparative figures for the preceding year)
1979
ASSETS
Cash ($ 23,605.83)
Investments 166,641.07
Total Assets 143.035.24
LIABILITIES AND FUND BALANCE
Encumbrances outstanding
Fund balance
Total Liabilities and Fund Balance
1978
($ 33,100.21)
171,384.04
138,283.83
1,626.38 993.23
141,408.86 137,290.60
$143,035.24 $138,283.83
HUD COMMUNITY DEVELOPMENT
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
(With comparative figures for the preceding year)
1979
(Over) Under 1978
Actual Budget Budget Actual
Revenues
Grants from Federal
government
$282,632.28 $
- ($282,632.28)
$1,060,154.50
Other appropriations
and grants
79,540.50
- (79,540.50)
35,209.00
Sale of real estate
14,625.00
- (14,625.00)
46,626.00
Interest from investments
8,925.96
- (8,925.96)
9,542.07
Collection of hou
ing and win-
terization loans?
- Principal
and interest
7,966.76
- (7,966.76)
3,631.32
Reimbursement of d
xpenditures
97,579.96
- (97,579.96)
5,243.00
Total Revenues,
491,270.46
- (491,270.46)
1,160,405.89
Expenditures
Personal services
61,759.53
- (61,759.53)
37,734.14
Contractual services
145,044.52
- (145,044.52)
240,460.73
Materials and supplies
2,259.28
- (2,259.28)
2,650.44
Housing and winterization loans
80,151.79
- (80,151.79)
31,313.18
Capital outlay
197,937.08
- (197,937.08)
865,404.57
Total Expenditures
487,152.20
- (487,152.20)
1,177,563.06
-36-
CITY OF SALINA
Salina, Kansas
TRUST AND AGENCY FUNDS Exhibit B -7 (Contd.)
HUD COMMUNITY DEVELOPMENT (CONTD.)
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
(With comparative figures for the preceding year)
i
Revenues Over (Undejr) Expendi-
tures
Fund Balance, January 1
Adjustment for prior year encum-
brances
Fund Balance, December 31
1979
(Over) Under 1978
Actual Budget Budget Actual
$ 4,118.26_ ($ 4,118.26)($ 17,157.17)
137,290.60 152 941 19
$141,408.86
1,506.58
$ 137,290.60
-37-
CITY OF SALINA
Salina, Kansas
Exhibit B -7 (Contd.)
TRUST AND AGENCY FUNDS
CEMETERY ENDOWMENT
BALANCE SHEET
December 31, 1979
With comparative figures for the preceding year)
1979 1978
ASSETS
Cash $ 1,249.41 $ 1,688.06
Investments 42,000.00 35,000.00
Total Assets 43,249.41 36,688.06
LIABILITIES AND FUND BALANCE
Fund Balance $43.!49.41 . $3.6 688.06
I
I^ CEMETERY ENDOWMENT
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
(With comparative figures for the preceding year)
Revenues
Interest from investments
Perpetual care deposits
Total Revenues)
Expenditures
Revenues Over (Unde$) Expenditures
Fund Balance, Janua�y 1
i
Fund Balance, December 31
1979
(Over) Under
Actual Budget Budget
$ 2,856.35 $ - ($2,856.35)
3,705.00 - (3,705.00)
6,561.35 - (6,561.35)
6,561.35 X6,561.35
36,688.06
$43,249.41
1978
Actual
$ 1,832.40
2,587.50
4,419.90
4,419.90
32,268.16
$36,688.06
-38-
CITY OF SALINA
Salina, Kansas
Exhibit B -7 (Contd.)
TRUST AND AGENCY FUNDS
MAUSOLEUM TRUST
BALANCE SHEET
December 31, 1979
(,With comparative figures for the preceding year)
1979 1978
ASSETS
Cash - $1,330.00
LIABILITIES AND FUND BALANCE
Fund Balance_ $1,330.00
Il
MAUSOLEUM TRUST
,STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
With comparative figures for the preceding year)
1979
(Over) Under 1978
Actual Budget Budget Actual
Revenues
Sale of mausoleum space $ - $ - $ - $2,065.00
Expenditures
Sales proceeds remitted to District
Court 1,330.00 - - 735.00
Revenues Over (Under) Expenditures (1,330.00).x= ,S - 1,330.00
i
Fund Balance, January 1 1,330.00 -
Fund Balance, December 31 $ - $1,330.00
I
-39-
CITY OF SALINA
Salina, Kansas
Exhibit B -7 (Contd.)
TRUST AND AGENCY FUNDS
MAUSOLEUM ENDOWMENT
BALANCE SHEET
December 31, 1979
(With comparative figures for the preceding year)
1979
ASSETS
Cash $ 90.17
Investments 17,300.00
Total Assets
--L7-,3 90—.--1-7
LIABILITIES AND FUND BALANCE
Fund Balance $17,390.17
MAUSOLEUM ENDOWMENT
(STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
(�ith comparative figures for the preceding year)
i
Revenues
Sale of mausoleum's space
Expenditures
Revenues Over (Under) Expenditures
I
Fund Balance, January 1
Fund Balance, December 31
1978
$ 190.17
17,200.00
17,390.17
$17,390.17
1979
(Over) Under 1978
Actual Budget Budget Actual
$ - $ - $ - $ 295.00
$17,390.17
295.00
17 ,095.17
17 3 0.17
-40-
CITY OF SALINA
Salina, Kansas
Exhibit B -7 (Contd.)
TRUST AND AGENCY FUNDS
STATE WITHHOLDING TAX
BALANCE SHEET
December 31, 1979
(With comparative figures for the preceding year)
1979 1978
ASSETS
Cash
LIABILITIES AND FUND BALANCE
Fund Balance
STATE WITHHOLDING TAX
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1979
(With comparative figures for the preceding year)
-41-
1979
(Over) Under
1978
Actual Budget
Budget
Actual
Revenues
State withholdingl, tax deductions
$83,723.41 $ -
($83,723.41)
$79,689.34
Expenditures
State withholding tax deductions
remitted
I
83,723.41 -
(83,723.41)
79,689.34
Revenues Over (Under) Expenditures
-__
$ -
-
Fund Balance, January 1
Fund Balance, December 31
$ -
$
See accompanying
notes to financial statements
which are
an integral part hereof.
-41-
1
J
LJ
I
CITY OF SALINA
Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
1. Significant accounting policies:
a. The accounting records of the City are maintained on the cash basis as
to revenues and the encumbrances method as to expenditures to reflect
compliance '',with the applicable laws of the State of Kansas, however,
the method !is not in accordance with generally accepted accounting
principles for municipalities. The principal differences between the
method of accounting utilized and generally accepted accounting prin-
ciples are ',as follows:
• Fixed asset records are not maintained and depreciation is not
recorded in enterprise funds, nor is a statement of general
fixed assets included in the accompanying financial statements.
• Receivables are not recognized until collected.
• A generals long -term debt group of accounts is not maintained to
account: for the amount of unmatured long -term indebtedness.
• General Fund revenues collected in advance are accounted for
as revenues of a special revenue fund when received and not
as deferred revenues of the General Fund.
• Inventories of enterprise and intragovernmental service funds
are no recorded.
• Bonded indebtedness and the accrued interest thereon are not
recorded in the Water and Sewerage Fund.
• Special - assessments are accounted for in the Debt Service Fund
rather than a special assessment fund.
• Reserves have been established in the Capital Projects Fund for
the pu chase of solid waste equipment and computer equipment
and re ated software.
• Customers' meter deposits collected by the Water and Sewerage
Fund are recorded as revenues when received and expenditures
when deposits are refunded.
b. The City utilizes "fund" accounting which segregates assets for the pur-
pose of ca rying on special activities or attaining certain objectives
in accorda ce with special Kansas statutes, restrictions, or other limi-
tations.
C. Investments) are recorded at cost and revenues from investments are re-
corded when received.
d. Transfers between funds are recorded as expenditures of the fund making
the transfer and revenues of the fund receiving the transfer.
2. The City participates in the Kansas Public Employees Retirement System, es-
tablished under the following statutory authority.
• Policemen's and Firemen's Retirement Fund - K.S.A. 74 -4951
• Other employees' retirement fund - K.S.A. 74 -4901 and following
-42-
' These retirement programs are administered by the State of Kansas, which
receives premiums withheld from employees wages and contributed by the
employer and provides applicable benefits directly to covered employees.
' Expenditures for both programs are recorded in the Employee Benefit Fund.
3. The City has outstanding an issue of Combined Water and Sewer System Revenue
' Bonds, Series of 1961, of which the principal amount of $1,355,000 remains out-
standing at December 31, 1979, and an issue of Combined Water and Sewer System
Revenue Bonds,!Series of 1977, of which the principal amount of $3,000,000
remains outstanding at December 31, 1979. The City has provided for the payment
' of all principal and interest on the bonds by depositing United States government
obligations with an escrow agent, as explained in Note 3, on page 50.
Neither the as�ets deposited with the escrow agent for retirement of the 1961
and 1977 bonds 'issues, nor the outstanding 1961 and 1977 obligations, are reflec-
ted in the accompanying financial statements.
The amounts re wired to be maintained in the reserve accounts established by
the bond ordin nce authorizing issuance of the Waterworks and Sewage System
Refunding Reve ue Bonds, Series of 1978, explained in Note 2, on page 50, have
been provided td the net operating income of the water and sewerage system
' appears sufficient to meet the requirements of the ordinance.
' 4. The accompanyi g financial statements contain several funds for which budgets
were not prepa ed. The reasons for omitting certain budget comparisons are
shown below.
11
C
• Central Garage - The fund is an intragovernmental fund whose expendi-
tures arE reimbursable by other funds.
• Trust and gency 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.
• Special Re enue Funds - Certain of the special revenue funds are not
budgeted since their revenues are designated for a special purpose
or the f nd represents a clearing account.
• Capital Projects Fund - The capital projects fund is not budgeted
since provision for payment of expenditures is from the issuance of
bonds, temporary notes, and special assessments and charges.
5. Interest on cu tomers meter deposits collected by the Water and Sewerage
Department is credited annually to the customers account as required by
K.S.A. 12 -822, lot
but is paid upon withdrawal of the deposit by the customer. In
addition, uncl imed deposits are placed in the operating fund of the utility
without meetin all the conditions imposed by K.S.A. 12 -822.
6. The City has ot�tained a waiver until January 1, 1982, of the Kansas statutory
requirement to maintain fixed asset records.
7. A summary of future principal and interest payments on the City's outstanding
indebtedness at December 31, 1979 is shown below.
General Obligation Bonds
Year Principal Interest
Revenue Bonds
Principal Interest
1980 $ 574,000 $ 350,070 $ 1,000 $ 277,890
1981 560,000 318,238 1,000 277,828
1982 495,000 294,274 1,000 277,765
-43-
'
General Obligation Bonds Revenue Bonds
Year
Principal Interest Principal Interest
'
1983!
$ 495,000 $ 272,308 $ 1,000 $ 277,702
1984'
495,000 250,326 1,000 277,640
1985 and after
4,699,000 1,548,266 4,388,000 4,984,447
'Totals
$7,318,000 $3,033,482 $4,393,000 $6,373,272
In addition to
the foregoing indebtedness, the City is obligated in the amount
'
of $762,795 on
temporary notes due August 1, 1980, which will be retired upon
issuance of general
obligation bonds for certain improvements,
The City has a
contingent liability of $4,112,000 on special assessment bonds
'
to the extent
that liens foreclosed against properties involved in the special
assessment districts
are insufficient to retire the bonds.
8. The Salina Bicentennial
Center Authority was established in 1978 to operate,
maintain, develop,
and promote the Bicentennial Building. The authority was
dissolved in August,
1979, and the operations absorbed by the City of Salina.
The revenues arid
expenditures of the building for the period August 15 to
December 31, 1S79,
have been included in the operations of the General Fund
for the year I
79, resulting in an apparent violation of K.S.A. 79 -2935,
which prohibits
expenditures in excess of the adopted budget of expenditures.
Proforma information
applicable to the General Fund prior to inclusion of the
Bicentennial Center
is shown below for 1979.
Totals Bicentennial Proforma
Exhibit B -1 Center Totals
'
Revenues
$4,157,503.48 $173,089.13 $3,984,414.35
Expenditures
4,153,957,70 198,714,30 3,955,243.40
Revenues Over
(Under)
'Expenditures
$ 3,545.78 ($ 25,625.17) $ 29,170.95
Actual expenditures
of the General Fund for 1979 were $69,007 less than the
budgeted expenditures
of $4,024,250, after exclusion of the Bicentennial
Center as shown
in the schedule above.
9. Capital expenditures financed by the issuance of bonded indebtedness resulted
in an excess of actual over budgeted expenditures in the Water and Sewerage
Fund on Exhibit B -5.
10. The fund balanc deficit in the Emergency Jobs Act Fund, shown on Exhibit B -2,
is a result of he City not recognizing reimbursements from the Federal govern-
ment as a recei able in accordance with the method of accounting described in
Note 1.
-44-
1
u
SEPARATE FINANCIAL STATEMENTS
WATER AND SEWERAGE DEPARTMENT
i
C
u
if
I
KENNEDY AND COE
MEMBERS
CERTIFIED PUBLIC ACCOUNTANTS
OF
OFFICES IN KANSAS
AMERICAN INSTITUTE
SALINA
OF
CONCORDIA
CERTIFIED
GREAT BEND
PUBLIC ACCOUNTANTS
COLBY
GOODLAND
WICHITA
To the Mayor and
The Board of City Commissioners;
We have examined tha balance sheet of the City of Salina Water and Sewerage Depart-
ment, Salina, Kansa , as of December 31, 1979 and 1978, and the related statements
of income, contribu ions and retained earnings, and changes in financial position
for the years then ended. Our examination was made in accordance with the provisions
of the Minimum Standard Audit Program approved by the State Municipal Accounting
Board and generally accepted auditing standards and, accordingly, included such
tests of the accounting records and such other auditing procedures as we considered
necessary in the circumstances, except as explained in the following paragraph.
We did not satisfy ourselves as to the cost and carrying value of Utility Plant in
Service. A meaning ul listing of property in use, with related cost information,
was not available,
Generally accepted accounting principles require periodic charges to expense for the
depreciation of fixed assets over their estimated useful life. Depreciation has not
been recorded in the accompanying financial statements and therefore, to that extent,
the accompanying financial statements for 1979 and 1978 are not presented in accor-
dance with generally accepted accounting principles.
Due to the limitatio
graph above, we are
statements.
Salina, Kansas
July 14, 1980
Certified Public Accc
of an actively engagE
on the scope of our engagement as explained in the second para-
able to express an opinion on either the 1979 or 1978 financial
tant in charge
on this audit.
Respectfully submitted,
-11 "Z'� (""'
C.P.A.
-45-
(Wi
CITY OF SALINA '
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT
BALANCE SHEET '
December 31, 1979
th comparative figures for the preceding year)
ASSETS 1979 1978
Current Assets
'
Cash
Accounts receivable
$ 419,066.11
$ 559,696.33
Inventories
149,312.39
165,416.40
Total Current
Assets
106,662.50
101,650,89
675,041.00
826,763.62
Restricted Assets
Construction fund
Cash
Investments
39,947.18
(14,913.56)
System sinking fund
450,000.00
1,200,000.00
Investments
Plant reserve fund
561,463.79
500,718.42
Cash
Investments
2,534.84
453.28
System reserve fund
436,000.00
419,000.00
Cash
Investments
7,877.44
934 .27
'
Total Restrict
d Assets
1,239,000.00
967,000.00
2,736,823.25
3,073,192.41
Utility Plant in Service
Furniture and fixtures
Plants, mains, equipment
and other property
P P
107,679.56
y 12,948,849.25
105,708.64
Total Utility Plant
in Service
13,056,528.81
12,128,230.02
12,233,938.66
Other Assets
Deferred issuance
costs
62,469.43
64,700.47
Total Assets
$16,530 862.49
X16,198 595 16
See
accompanying notes to
financial statements
on pages
50 and 51 which are
an integral part hereof.
LIABILITIES,
Current Liabilities
RESERVES, CONTRIBUTIONS
AND RETAINED EARNINGS
Accounts payable
Customers' meter deposits
$ 20,031.56 $
Accrued interest payable
71,779.37
Accrued wages payable
104,220.46
Accrued payroll taxes
18,518.80
Accrued employees'
retirement
12,518.54
Long -term obligations
due within one
10,372.58
Total Current Iiabilities
year
1,000.00
_
238,441.31
Long -Term Liabilitie
Revenue bonds due after one year
Reserves
System sinking fun
Plant reserve fund
System reserve fun
Total Reserves
Contributions and ret fined earnings (Exhibit C)
Total Liabilities
4,392,000.00
Exhibit A
1978
89,316.26
73,595.00
187,445.29
12,746.04
11,053.58
9,231.61
1,000.00
384,387.78
4,393,000.00
561,463.79 500,718.42
438,534.84 419,453.28
1,246,877.44 967,934.27
2,246,876.07 1,888,105.97
9,653,545.11 9,533,101.41
X16,530 862 49 X16,198 595.16
-46-
II
1
CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT
INCOME STATEMENT
Year Ended December 31, 1979
(W - th comparative figures for the preceding year)
Operating Revenues
Water revenue
Sewage revenue
Tapping service aid frontage
Service charge - Sanitation department
Contributions from customers
Miscellaneous income
Total Operating Revenues
Operating Expenses ISchedule 1)
Operating Income
Other Income
Inter
est on invest ents
Grant - Environmen al Protection Agency
Total Other Inc me
Other Expenses
Interest on revenue bonds
Amortization of deferred issuance costs
Sinking fund expenses
Total Other Expenses
Net Income before Extraordinary Items
Extraordinary Items
Gain on advance refunding of revenue bonds
(Note 3)
Net Income
1979
$1,528,903.04
640,383.92
23,703,71
6,345.95
9,329.40
11,513.36
2,220,179.38
1,744,309.28
475,870.10
248,685.12
35,000.00
283,685.12
Exhibit B
1978
$1,530,515.77
602,657.87
19,745.19
6,633.41
33,701.41
5,361.35
2,198,615,00
1,530,473.69
668,141.31
262,704.67
545,100.00
807,804.67
(278,690.55) (274,143.29)
(2,231,04) (1,115.52)
(720.96)
(281,642.55)
_(275,258._8_1)
477,912.67 1,200,687.17
$ 477 912 67
See accompanying notes to financial statements
on pages 50 and 51 which are an integral part hereof.
341,815.99
$1,542 503 16
-47-
CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT
STA EMENT OF CONTRIBUTIONS AND RETAINED EARNINGS
Year Ended December 31, 1979
(Wi h comparative figures for the preceding year)
Exhibit C
-48-
1979
1978
Balance, Beginning of
Year
_$9,533,101.41
$8,981,902.13
Additions
Net income for the
year (Exhibit B)
Adjustment for prior
year encumbrances
477,912.67
1,542,503.16
Total Additions
1,301.13
3,252.55
479,213.80
1,545,755.71
Deductions
- - --
Transfers to restricted
reserves - Net
358,770.10
994,556.43
Balance, End of Year
19,653 545 11
-$9,533.101.41
Se
accompanying notes to
financial statements
on pa
es 50 and 51 which are
an integral part hereof.
-48-
' CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT
',STATEMENT OF CHANGES IN FINANCIAL POSITION
Year Ended December 31, 1979
(W$th comparative figures for the preceding year)
Financial Resources were Provided by;
Operations
Net income (Exhibit B)
Amortization of deferred issuance costs
Adjustment for rior years encumbrances
Total from Operations
Decrease in contt uction fund assets
Issuance of water and sewerage revenue bonds
Totals
Financial Resources were Used for;
Additions to utility plant in service
Decrease in long -term debt
Refunding of long -term debt
Recognition of def rred issuance costs
Increase in resery account assets
Totals
Increase (Decrease) n Working Capital
Analysis of Change ill Working Capital
Increase (Decrease) in Current Assets
Cash
Accounts receivable
Inventories
Totals
(Increase) Decrease
Accounts payable
Customers' meter
Revenue bonds due
Accrued expenses
Totals
Increase (Decrease) i
in Current Liabilities
epos its
currently
Working Capital
1979
$ 477,912.67
2,231.04
1,301.13
481,444.84
695,139.26
1,176,584.10
822,590.15
1,000.00
358,770.10
1,182,360.25
(5,776.15)
(140,630.22)
(16,104.01)
5,011.61
(151,722 62)
69,284.70
1,815.63
74,846.14
145,946.47
($
5,7 15)
See accompanying notes to financial statements
on page s 50 and 51 which are an integral part hereof.
Exhibit D
1978
$1,542,503.16
1,115.52
3,252.55
1, 546,871.23
1,574,031.96
4,394,000.00
7,514,903.19
1,773,094.45
1,000.00
4,515,000.00
65,815.99
994,556.43
7,349,466.87
165 436.32
(10,767.22)
19,806.21
8— 448.79
17,487.78
57,374.13
(15,185.00)
154,000.00
(48,240.59)
147,948.54
1 165 436 32
-49-
' CITY OF SALINA
Salina, Kansas
' WATER AND SEWERAGE DEPARTMENT
NOTES TO FINANCIAL STATEMENTS
Significant
accounting policies;
II
(a) The accrual method of accounting is used in the preparation of these
financial tatements. Income is recorded as earned and expenses as
incurred.
(b) Inventories are stated at original cost and consist primarily of
utility Plant supplies and equipment not placed in service.
(c) Utility Plant and other fixed assets are recorded as assets when
acquired; owever, depreciation is not recorded in the financial
statements.
(d) Investmen
I (e) The direct
receivable.
are stated at cost, which approximates market.
to -off method is used to record uncollectible accounts
(f) Grants from governmental agencies are recorded as non - operating income.
2. The City issued its Waterworks and Sewage System Refunding Revenue Bonds,
of 1978, on May 1, 1978, for the purpose of refunding its Combined Water andries
' Sewage System Revenue Bonds of 1961 and 1977 in the respective amounts of
$1,670,000 and $3,000,000 at May 1
The new bond issue in the original amount of $4,394,�0001 matures oseriall bet
February 15, 1979, and February 15, 2007, and bears interest at rates varying
3.
' from 6 1/4 to 6 3/8 percent Per annum, y weep
p The City has established certain reserve accounts pursuant to the bond ordinance 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 sewerage department are pledged to secure payment of the bonds; how-
ever, the pledge s subordinate to a similar pledge to secure payment of the
1961 and 1977 bon s.
The amounts required to be maintained in the reserve accounts established by
the 1978 bond ordinance have been provided and the net operating income of the
system for 1979 appears sufficient to meet the requirements of the ordinance.
3. The City has provi ed for the payment of the 1961 and 1977 bond issues as
gations with Planters State Ba
explained in the preceding Note 2, by depositing United States government obli-
nk and Trust Company, Salina, Kansas
an escrow trust agreement dated May 1, 1978. Total funds deposited and pursuant
earned on such funds will be sufficient to pay all principal and interest on the
bonds as they become due. The gain on early extinguishment of the debt has been
accounted for in t e 1978 financial statements presented for the water and sew-
erage department a� an extraordinary item as shown in th
i e following schedule.
-50-
Carrying amount of old debt
Reacquisition price $4,670,000.00
Issuance of refunding bonds
Issuance cost 4,394,000.00
Presentivalue of new debt (65,815 99)
4,328,184.01
Gain on advance refunding
$ 341 815 99
The separate 1978 financial statements of the City
flect the above transaction as revenue from the issuance prepared
in cash
of $4,394,000.OD and expenditures in the amounts of $4,328,184.01 for the deposit
to the bond escrow account and $65,815.99 for the issuance cost on Exhibit B -5.
Neither the ass is deposited with the escrow agent for retirement of the 1961
and 1977 bond i sues, nor the outstanding 1961 and 1977 obligations, are reflec-
ted in the acco panying financial statements.
-51-
CITY OF SALINA
Salina, Kansas
' WATER AND SEWERAGE DEPARTMENT
OPERATING EXPENSES
Year Ended December 31, 1979
(Tith comparative figures for the preceding year)
Water Supply Expenses
Maintenance - Well pumps and equipment
Well power
Well house signal
River intake powe
Maintenance - Building and grounds
Maintenance - River basin
Totals
Softening and Treatment Expenses
Supervision
Salaries
Electric power
Gas service
Building operating supplies
Chemicals
Maintenance - Equipment
Maintenance - Buildings
Electric power - C lcinin
Gas service Plant
- Calcining plant
Supplies - Ca lcini g plant
Electric service - Sludge line
Maintenance - Sludg line
Totals
Pumping Expenses
Supervision
Salaries
Electric power
Gas service
Building operating upplies
Maintenance - Electrical equipment and pumps
Maintenance - Station building and grounds
Wearing apparel
Totals
Distribution Expenses
Supervision
Salaries
Meter maintenance salaries
Meter maintenance supplies
Vehicles and equipment expense
Tapping supplies
1979
$ 5,735.56
16, 928.96
6,049.59
6,517.24
148.97
299.09
35,679.41
28,943.34
109,736.44
47,841.49
18,916.71
962.85
224,026.83
16,351.22
1,852.00
9,681.14
28,920.54
1,520.11
1,580.36
4,252.86
494,585.89
28,260.79
44,993.15
31,860.17
959.72
531.30
5,593.96
281.20
1,471.15
113 4
14,217.51
69,840.84
10,901.61
3,601.22
12,335.65
12,442.74
Schedule 1
1978
$ 1,509.49
17,028.15
6,597.15
5,803.76
291.38
453.09
31,683.02
26,970.24
87,481.57
49,873.88
17,238.22
322.56
185,375.53
9,107.68
631.40
11,116.69
32,247.18
6,790.29
3,424.98
1,110.50
431,690.72
26,132.75
43,839.46
23,309.18
853.47
353.30
543.41
727.89
905.19
96,664.65
12,626.61
64,682.50
10,863.49
3,755.13
10,449.27
11,891.15
-52-
(Wj
CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT Schedule 1 (Contd.)
OPERATING EXPENSES
Year Ended December 31, 1979
th comparative figures for the preceding year)
Distribution Expenses (Contd.)
Maintenance - Distribution mains
Maintenance - Storage tanks
Maintenance - Hydrants
Totals
Customers' Accounti g and Collection Expenses
Office salaries
Servicemen and me er readers salaries
Servicemen and meter readers supplies
Collection stations
Maintenance - Office equipment
Office supplies
Vehicle expense
Postage
Lease, electronic data processing equipment
Wearing apparel
Totals
' Administrative and General Expenses
Supervision
Salaries
' Telephone expense
Office supplies
Special engineering
Social Security
' Insurance - Buildings
Sales tax
Property taxes
1 Accounts charged off
Long and short cash
E 1 '
mp oyees retirement
Workman's compensation and liability insurance
Grou
F insurance
Unemployment insura ce
Auditing expense
Contracting service
Organizational dues and memberships
Maintenance - Gover ment Center
Service performed - iOther departments
Car mileage and travel expenses
Totals i
1979
$ 21,860.94
682.48
5,803.89
151,686.88
74,962.50
82,020.67
433.23
1,803.95
1,097.35
7,221.51
8,461.40
24,869.66
15,131.84
587.85
216,589.96
28,112.70
12,366.42
3,741.32
1,359.67
250.00
54,435.96
24,438.34
1,623.24
67,500.00
3,300.65
114.41
45,570.30
28,829.00
32,159.48
2,103.12
8,129.33
2,295.39
926.27
12,487.50
25,625.42
1,173.78
356,542.30
1978
$ 6,675.71
2,387.03
2,141.52
_125,472.41
68,274.97
75,666.88
187.21
1,833.90
1,879.28
5,837.04
6,141.57
25,772.61
13,103.50
445.05
199,142,01
21,287.20
9,904.33
4,000.83
1,429.84
1,862.00
38,033.30
25,790.34
445.33
65,000.00
1,487.43
19.59
30,638.90
30,965.75
25,917.21
1,760.93
5,650.00
5,161.45
599.17
10,220.49
26,625.00
433.78
307,232.87
-53-
r
CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT Schedule 1 (Contd.)
OPERATING EXPENSES
' Year Ended December 31, 1979
(With comparative figures for the preceding year)
1
11
Sewage Treatment and Collection Expenses
Supervision
Salaries
Electric power
Gas service
Plant operating supplies
Maintenance - Equipment
Maintenance - Buildings and grounds
Maintenance - Pumping stations
Maintenance - Sanitary sewers
Vehicle expense
Wearing apparel
Q's TV expenses
Pump station monitor
Totals
1979
$ 55,419.93
147,285.78
92,820,44
12,303.98
1,891.24
15,285.63
1,219.44
14,120.73
4,435.99
25,413.03
769.59
546.70
3,760.92
375,273.40
1978
$ 51,066.40
137,360.36
82,856,68
11,070.62
1,799.21
10,529.42
4,433.63
11,898.87
3,780.01
20,369.87
729.17
601.62
2,092,15
338,588.01
Total Operating Expenses -$1,744.309.28 -$1.530,473.69
See accompanying notes to financial statements
on pages 50 and 51 which are an integral part hereof.
-54-
•
'~ STATE OF KANSAS
•
ad
Ia
DEPARTMENT OF ADMINISTRATION
DIVISION OF ACCOUNTS AND REPORTS
JOHN CARLIN State Office Building
Governor Topeka, Kansas 66612
JAMES R. COBLER September 9, 1980 (93) 296-231i
Director of Accounts and Reports
To the Governing Body :
City of Salina •
Salina , Kansas
The following described audit report has been filed as a public
record in the affioe of the Diiector of Accounts and-Reports-as — -
required by K.S.A. 75-1124.
Date of Audit Report: July 14, 1980
Municipality Audited: City of Salina
Date Received in This Office: , September 9, 1980 •
Audit Report Covering Audit Period
Financial Statements Year Ended: 12-31-79
' 4
Report by: Kennedy and Coe
Salina
Licensed Municipal Public Accountant
in charge of audit: License No.
Certified Public Accountant Eugene .J. Guerrant, Jr.
in charge of audit: Permit No. 1616 '
Very truly yours,
•
James R. Cobler, Director
Division of Accounts and Reports
>etby 'tCe"-"`"1
Original to be attached to voucher and filed with Clerk of Municipality.
Blue Copy for Accountant's File.
AR-IO2 (7-29-76) •
•
M. J. KENNEDY. C.P.A. IR ETIREDI
MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
SALINA OFFICE KENNEDY A N D C O E WICHITA OFFICE
RALPH E. REITL, C.P.A. RANDALL P. ANDERSON.C.P.A.
C E R T I F I E D P U B L I C ACCOUNTANTS
JOHN W. PODS. GERALD V. HARMON. C v A.
C.P A_
LESTER M. MEIM, C.P.A. UNITED BUILDING GARY L POORE, C.P.A.
ADLEY E- JOHNSON.C.P.A. SAUNA. KANSAS 67401 WILLIAM W. EDWARD. C.P.A.
DON P. DIEDERICH. CP.A.
913 - 625.1561 TOM G.JOHNSON.C.P.A.
PA VL A. MOR. CPA. CHRISTOPHER W. MERCHANT. C.P.A.
ALLEN WEBBER. C.P.A.
GERALD L. HUNTER,EATTT CPA.
GREAT BEND OFFICE
R. MICHAEL ARLSO. C.P.•.
GEORGE G. DRAKE, C.P.A.
BERT W. EflWIN,C.P w.
J
WALTON P ROCE.DN, C.P.A. December 13, 1979 LAYNE C. SHIRK C.P.A.
JAMES R. CRUCE CPA. >
KURDS G. SIEMENS, C.P.A. GOOOLAND OFFICE
CO C.ER OIA OFFICE
ROBERT D. WILBUR C.P.A.
C E. ftOB ERR, QP.A.
WILLIAM H. JENKINS. C.P.A.
E. WAYNE HILTON, C.P.A. MARYSVILLE OFFICE
SCOTT CITY
RICHARD D. MILLER, C.P.A.
ROBERT BROOKS.C.P.A. COLBY OFFICE
MANAGER B. EUGENE CR155, C.P.A.
The Honorable Mayor Karen Graves
and The City Commissioners
City of Salina
P.O. Box 746
Salina, Kansas 67401
We submit herewith our proposal for the audit of the City of Salina, Kansas, for the
year 1979.
We will perform the audit of the City of Salina, Kansas, and its related departments
in accordance with generally accepted auditing standards and the minimum standard
audit program for municipalities of the State of Kansas, under the following terms
and conditions :
1. The scope of our examination will not include the Public Library
Board, the Public Health Board, the Firemen' s Relief Association,
the Salina Airport Authority, and the Municipal Band Board for
the year 1979, and the Salina Bicentennial Authority for the
period January 1, 1979, until its dissolution in August, 1979.
In addition, the Salina Bicentennial Center operations and accounts
for the period operated in 1979 by the City (August, 1979 to
year end) is covered by a separate audit contract submitted con-
currently.
2. The audit shall be performed under the supervision of accountants
qualified under regulations of the State Municipal Accounting Board.
3. In the event Kansas statutes and/or the State Municipal Accounting
Board change the audit requirements for Kansas Municipalities or
substantial additional audit procedures will be required, we will
notify the City Commission promptly before continuing and request
the right to renegotiate with the commissioners the maximum fee.
. �
The Honorable Mayor Karen Graves
and the City Commissioners
December 13, 1979
Page 2
4. The audit will be performed in part after April 15, 1980, and it
is anticipated the report can be issued by July 31, 1980. Certain
interim audit procedures may be performed prior to the year ended
December 31, 1979.
5. The audit contract shall include general services regarding advice
or counsel pertaining to general fiscal, accounting, and procedural
problems the City may request during the year. Additional services
beyond the scope of the regular audit, including general appli-
cations thereto, will be billed at our regular hourly rates.
6. Our fee for services rendered in connection with the examination
shall be computed according to our regular rates for municipalities;
however, our fees for examination shall not exceed $9,765.00.
We will be happy to discuss any aspect of this proposal with you at your convenience.
If this meets with your approval, please sign in the spaces indicated below. The
duplicate copy is for your file.
Very truly yours,
G s F_1
Certified Public Accountants
Accepted this /7ti day of Ly �-c , 19 7/
Mayor - City of Salina, Kansas
City Clerk - City of Salina, Kansas
• KENNEDY AND COE
CERTIFIED PUBLIC ACCOUNTANTS
x
- 321 FIRST NATIONAL BANK BUILDING UNITED 3UIL0ING. a O. 0x 1179 — 1910 16TH STREET. P. 0. 304 929
WICHITA, KANSAS NSS 67202 SAUNA. KANSAS 674401 GREAT BEND. KANSAS 67530
316 - 263-6202 913 - 625-1561 316 - 792.5275
- 215 -NEST SEVENTH. 0. 0. 6Ox 625 — 1002 3RO•OW•Y. P. 0. BOX 167
C.ONCORDIA. KANSAS 66901 1980 GOOOLAND. KANSAS 67735
913 - 243.1616 September 19, 1980 913 ' 899.3676
- 109 SOUTH NINTH. • 0. BOx 33 — 1650 WEST FOURTH. 9. 0. 301 a26
MARYSVILLE. KANSAS 66306 COLBY. KANSAS 67701
213 - 562'5313 913 - •62.3919
- TE••LE SUN-DING: P. 0. BOX 604 — 606 SOUTH MAIN. P. 0. 301 631
MCCOOK. NEBRASKA 69001 SCOTT CITY. KANSAS 67671
306 - 345-5717 316 - 672'5319
City of Salina
City Hall Building
Salina, Kansas 67401
Barance.-shown by statement previously rendered $_5-;000.00
Professional 'ces through August 31 , 1980„�in�
connection with .the following:
Examination of the separate records`of�the Salina
. Bicentennial Center-for'the period August 15.-to
December 31 ,..19i9—rincluding information required
to develop fixed asset schedule and depreciation
eense calculation 4,800.00 j
Examination of records of the City for the year E �(�y I�
ended- December 31 , 1979, and preparation of report rig,
on examination 9,765.00
$4.9,51)5-.04
CITY V 1L� 7� p A 1�� 7p , 5 'm C iii S
•C I T H 0 S A L I 1 V A Y BG}. 1J 11 ,::Iwrf¢�Is�I Ija �7Y
I
L.0. BENGTSON,CITY ATTORNEY DANIEL L. HEBERT,ASSISTANT CITY ATTORNEY
114 EAST IRON
PE BANK ARCADE.SUITE C
P 0 BOX 903 AREA CODE 913825-5 2
AREA CODE 913 8?12244
June 26 , 1980
•
Kennedy & Coe
Certified Public Accountants
P.O. Box 1179
Salina, Kansas 67401
Re : City of Salina, Kansas
Gentlemen:
In regards to your examination and audit of the financial
statement of the City of Salina , Kansas, as of December 31,
1979 , I wish to submit the following in regards to my
involvement and representation of the City of Salina, Kansas,
as City Attorney.
As of this date the City of Salina , Kansas , is not involved
in any litigation. The undersigned has no knowledge, as of
the date of this letter, of any unasserted possible claims
against the City or of any pending or threatened litigation,
claims or contingent liability which might result in
significant judgment being assessed behalf of or against the
City of Salina, or which resulted for noncompliance with
federal of Kansas statutes or other regulations .
Respectfully submitted,
L. 0. Bengtson
City Attorney
LOB/ja
cc: City Clerk
MEMBER . . . KANSAS LEAGUE OF MUNICIPALITIES - NATIONAL LEAGUE OF CITIES
CI ;IF` 7""" -
TY OF SAUNA lit': ><-trstiff: ate 1: 'v ''
irriR
AREA CODE 913 827.9433 CITY CLERK'S OFFICE
CITY COUNTY BUILDING O.L HARRISON,CMG
JOB WEST ASH
M.E ABBOTT
P.O.BOX 746
SAMNA.KANSAS 67401
July 22, 1980
Kennedy and Coe
Certified Public Accountants
P. 0. Box 1179
Salina , Kansas 67401
Gentlemen:
In connection with your examination of the various funds and account
groups of the City of Salina for the year ended December 31 , 1979, for
the purpose of expressing an opinion as to whether the financial statements
present fairly the financial position on the various funds and account
groups at December 31 , 1979; and the results of operations and changes
in financial position of the Water and Sewerage Department for the year
then ended in conformity with generally accepted accounting principles ,
we confirm to the best of our knowledge and belief, the following
recommendations made to you during your examination:
1 . We understand that we are responsible for the fair presentation
in the financial statements of the financial position, results
of operations, and changes in financial position, in conformity
with generally accepted accounting principles .
2. We have made available to you all financial records and related
data, including all minutes of the City Commissioners.
3. We are not aware of any irregularities involving management or
employees that could have an effect on either your evaluation
of internal control or the financial statements.
4. There are no material transactions that have not been properly
recorded in the accounting records underlying the financial
statements .
5. We have complied, to the best of our knowledge, with all
aspects of regulations , contractual agreements, and bond
ordinances , that would have a material effect on the
financial statements in the event of noncompliance.
MEMBER . . . KANSAS LEAGUE OF MUNICIPALITIES - NATIONAL LEAGUE OF CITIES
r ,
Kennedy and Coe
July 22, 1980
Page 2
6. We have complied, to the best of our knowledge, with all
applicable Kansas Statutes which, in the event of noncompliance,
might require disclosure in the financial statements in
accordance with requirements of the State Municipal Accounting
Board.
7. No events have occurred subsequent to December 31 , 1979, which,
had they been known at that date,. would have required adjustment
to, or disclosure in, the financial statements.
Respectfully submitted,
Rufus. L. Nye, City Manager
By W. E. Harris, Assistant City Manager
O1
D. L. Harrison, City Clerk
__
M. E. Abbott, City Treasurer
Ir'r y .r.
� 1 _}
.+"O 7�lr ry' F rti :7 `L i 1 y. `�
LZ.w� .1 1 ��..J 1'� :i��-� it � 1 `3 �:] ti -�—•�1 li.- ;i tf 'I t d 1 I.a t ' � ' '.=l `.
Lam-' F_
SALINA CITIZENS ADVISORY COMMITTEE arr -coUOry =0f5 0:nG-9cc141C3
:CA aE_r DEPARTMENT OF COMMUNITY DEVELOPMENT ° O BO/ ::6 SALINA :Au c
AS uJWI
TELE?nC::E +1, D2`-;261
May 30, 1980
Kennedy and Coe
Certified Public Accountants
P.O. Box 1179
Salina, Kansas 67401
Gentlemen:
In connection with your examination of the Community Development Block
Grant Funds of the City of Salina, Kansas for the period ended December
31, 1979, we confirm, to the best of our knowledge and belief, the
following representations made to you during your examinations :
1. We are responsible for the presentation of the .
disposition and status of the Community Development
funds at December 31 , 1979, in conformity with
generally accepted accounting principles and the
requirements of HUD.
2. We have made available to you all financial records
and related data.
3. There have been no irregularities involving City
employees who have significant roles in the system
of internal control that could have a material
effect on either the presentation of the CD funds
or compliance with applicable HUD regulations.
4. There have been no communications from regulatory
agencies concerning non-compliance with, or
deficiencies in, HUD reporting practices that
could have a material effect on the disposition
and status of the CD funds.
MEMBER . . . KANSAS LEAGUE OF MUNICIPALITIES - NATIONAL LEAGUE OF CITIES
J
Kennedy and Coe
Certified Public Accountants
P.O. Box 1179
Salina, Kansas 67401 May 30, 1980 Page Two '
5. We have complied with all applicable regulations
in the administration of funds received under the
CDBG program.
Sincerely,
CITY OF SALINA
La I
Don Harrison
City Clerk/Director of Finance
Keith F. Rawlings
Director of Planning/Commun ty Development
J c Gebhart
Housing Conservation Specialist
DH:KFR:JG:mlp
•
•
HOME OFFICE M.J.KENNEDY,C.P.A.(RETIRED)
P.O.BOX 1179,SAUNA,KS.67401 E T.SHEA,CPA,(RETIRED)
MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS L v.MERTI.CPA.(RETIRED)
OFFICES W.H MONROE,C PA.(RETIRED)
KANSAS: PRATT RALPH E.RErtT.C P a.
ANTHONY SA. JOHN K E N N E D Y A N D C O E JOHN W.POO-,C PA_
BELLEVILLE SAUNA A ROBERT D.WILBUR,C.P.A.
COLBY SCOTT CITY CERTIFIED PUBLIC ACCOUNTANTS
•DLEY E.JOHNSON,C.P.A.
CONCOROIw SMITH CENTER
UNITED BUILDING,BOX 1 179 DON P.p OTT.CPA_
_CPA.
GRE DLw ND WICHR" PAUL
GREAT intro NEBRASKA: SALINA, KANSAS 67401
ALLEN A.won.aPA
ALLEN WEBBER.C.P.A.
Hurc NINSON MCCOOK 913-625-IS61
GERALD L HUNTER,C.P.A.
MARYSVILLE OKLAHOMA:
R.MICHAEL BEATTY,CPA.
°" October 28, 1980 WALTON F.CARSON.CPA
JAMES R.CRUCE.C.P.A.
TOM G.JOHNSON,CPA.
FURTIS G.SIEMERS.C PA,
The Honorable Mayor Dan Geis
and The City Commissioners
City of Salina
P.O. Box 746
Salina, Kansas 67401
We submit herewith our proposal for the audit of the City of Salina, Kansas, for the
year 1980.
We will perform the audit of the City of Salina, Kansas, and its related departments
in accordance with generally accepted auditing standards and the minimum standard
audit program for municipalities of the State of Kansas, under the following terms
and conditions:
1. The scope of our examination will not include the Public Library
Board, the Public Health Board, the Firemen's Relief Association,
the Salina Airport Authority, and the Municipal Band Board for
the year 1980. The operations of the Salina Bicentennial Center
will be included in the scope of our examination.
2. The audit shall be performed under the supervision of accountants
qualified under regulations of the State Municipal Accounting Board.
3. In the event Kansas statutes and/or the State Municipal Accounting
Board change the audit requirements for Kansas Municipalities or
substantial additional audit procedures will be required, we will
notify the City Commission promptly before continuing and request
the right to renegotiate with the commissioners the maximum fee.
4. The audit will be performed in part after April 15, 1981, and it
is anticipated the report can be issued by July 31, 1981. Certain
interim audit procedures may be performed prior to the year ended
December 31, 1980.
5. The audit contract shall include general services regarding advice
or counsel pertaining to general fiscal, accounting, and procedural
problems the City may request during the year. Additional services
beyond the scope of the regular audit, including general appli-
cations thereto, will be billed at our regular hourly rates.
.
' The Honorable Mayor Dan Geis
and The City Commissioners
October 28, 1980
Page 2
6. Our fee for services rendered in connection with.the examination,
including the Salina Bicentennial Center shall be computed according
to our regular rates for municipalities; however, our fees for
examination shall not exceed the following:
City of Salina $10,750
Salina Bicentennial Center $ 5,250
We will be happy to discuss any aspect of this proposal with you at your convenience.
If this meets with your approval, please sign in the spaces indicated below. The
duplicate copy is for your file.
Very truly yours,
•
Certified ublic Accountants
Accepte this 164 day of , 19 fl .
Mayor - City of Salina, Kansas
/
City Clerk - City of Salina, Kansas
•
•
HOME OFFICE M.J.KENNEDY.C.P.A.(RETIRED)
PO.BOX 1179,SAUNA,KS.67401 MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
E T.sHEA,C PA(RETIRED)
UT
L.M.MERTI,CPA.(RETIRED)
OFFICES w.H MONROC CPA.(RETIRED)
-
KANSAS: P
RALPH E.PERZ,C PA.
• SA. JOHN
BELLEVILLE SALINA K E N N E D Y A N D C O E JOHN W.PODS,CPA.
C PA.
CONC. SCOTT CITY C E R T I F I E D P U B L I C ACCOUNTANTS ROBEPT O.W ILBUR,
ADLEr E.JOHNSON.C.P.A.
CONCORDIA SMI TH CENTER UNITED BUILDING,BOX 1179 DON P.OIEOER,C11,C. .
GWBIANO WICHITA
GREAT BEND NEBRASKA: SALINA, KANSAS 67401 PAUL A.MOTT.CPA.
HUTCHINSON MCCOOR 913-825-1561 ALLEN WEBBER.CPA_
MARYSNLLE OKLAHOMA: GERALD L HUNTER,CPA.
•LVA R.MICHAEL BEATTY,CPA
October 28, 1980 . WALTON F.CARLSON.CP..
JAMES R.CRUCE.CPA.
TOM G.JOHNSON,CPA.
KURTIS G.SIEMERS,C.P.A.
The Honorable Mayor Dan Geis
and the City Commissioners
City of Salina
P.O. Box 746
Salina, Kansas 67401
We submit herewith our proposal for a compliance examination of the Community
Development Block Grant Funds and General Revenue Sharing Funds received by the
City of Salina, Kansas, as a primary recipient.
Our examination will include the performance of those procedures necessary to meet
the requirements of the Federal Audit Guides and Standards for the Community Develop-
ment Block Grant Funds and the General Revenue Sharing Funds, under the following
terms and conditions:
1. The issuance of a separate compliance report on Community Development
Block Grant Funds and General Revenue Sharing Funds is required at
least once out of every two years for the Community Development
Block Grant Funds and once out of every three years for the General
Revenue Sharing Funds. The next required compliance examinations
would be •for the years 1981 and 1982 for the Community Development
Block Grant Funds and General Revenue Sharing Funds respectively;
however, annual examinations of both funds offer certain advantages.
We are submitting our proposal for such reports in the event the
City desires separate compliance reports for 1980.
2. We will make our records available for audit by authorized Govern-
ment personnel or representatives in our office during normal
business hours for a period of three years after issuance of our
report on examination.
3. Our report on the Community Development Block Grant Funds will
be completed within 150 days after December 31, 1980, as required
by the applicable Federal Audit Guide. Our report on the General
Revenue Sharing Funds will be issued no later than March 1, 1981,
in accordance with the requirements of the Office of Revenue Sharing.
•
- The Honorable Mayor Dan Geis
and the City Commissioners
October 28, 1980
Page 2
4. Our fee for services rendered in connection with the compliance
examination shall be based on our normal rate schedule for the
persons engaged on the work; however, our fees for the exami-
nations shall not exceed:
General Revenue Sharing Funds $3,500
Community Development Block Grant Funds $1.800
In the event additional procedures are required to audit secon-
dary recipients receiving $25,000 or more in General Revenue
Sharing Funds, we will meet with the proper City officials and
determine whether we will perform the required procedures or
whether the City's personnel will be able to perform some or
all of the procedures. If we are required to audit the General
Revenue Sharing Funds of any secondary recipients, our fee
will be at our regular rates for municipalities based upon
the actual time required.
We will be happy to discuss any aspect of this proposal with you at your convenience.
If this meets with your approval, please sign in the spaces indicated below. The
duplicate copy is for your file. -
Very truly yours,
Certified ublic Accountants
Accepted this 2' day of G , 19 / for
the examination of the 4 General Revenue Sharing
-
^/1
Funds and the " Community Development Block Grant
(:;/
Funds.
C1.1 , /j A,-
Mayor - City of Salina, Kansas
1
•
City Clerk - City of Salina, Kansas -