Audit Report- 1988
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SALINA RECREATION COMMISSION
Salina, Kansas
REPORT ON EXAMINATION
June 30, 1988
CLUBINE AND RETTELE, CHARTERED
certified Public Accountants
Salina, Kansas
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SALINA RECREATION COMMISSION
Salina, Kansas
Special Financial Statements
For the Fiscal Year Ended June 30, 1988
TABLE OF CONTENTS
Item
Auditor's Report. .
Statement 1
Comparison of Cash Balances with
Encumbrances and Composition
of Cash .. .
(Statutory Basis)
General Fund. .
Special Revenue Fund
Employee Benefit Fund
Trust and Agency Funds
Concession Fund . . : . . .
Activity Fund . .
Notes to the Financial Statements .
ADDITIONAL INFORMATION
Schedule 1
Detailed Schedule of Revenues . .
Schedule 2
Detailed Schedule of Expenditures
Schedule 3
Insurance Coverage.
Schedule 4
Fidelity Bonds. . . .
Schedule 5
Comparison of Depository Security with
Balances on Deposit. ....
APPENDIX A
Compliance Checklist.
Page
Numbers
1
2
3
4
5
6
7-9
10
11-12
13
14
15
16-17
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I Ellsworth
913/472-3915
II
~.
Robert 1. Clubine, c.P.A.
David A. Rettde, c.P.A.
Jay D. Langley, c.P.A.
James R, Calahan, c.P.A.
218 South Santa Fe
P.O. Box 2267
Salina, Kansas
67402-2267
Salina
913/825-5479
913/827-1188
Salina Recreation Commission
Salina, Kansas
We have examined the financial statements of the
Salina Recreation Commission, as of and for the
year ended June 30, 1988, as listed in the table
of contents. Our examination was made in
accordance with generally accepted auditing
standards and the Minimum Standard Audit Proqram,
as amended, 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 circumstances.
The basis of presentation of the aforementioned
statements is described in Note 2 to the financial
statements. Note 3 describes how the basis of
presentation differs from generally accepted
accounting principles. Accordingly, the state-
ments are not intended to be presented in confor-
mity with generally accepted accounting
principles. -
In our opinion, the aforementioned financial
statements are presented fairly, in conformity
with the basis of accounting described for the
year then ended, on a basis consistent with that
of the previous year.
The accompanying additional information listed in
the table of contents is not necessary for a fair
presentation of the financial statements, but is
presented as additional analytical data. This
information has been subject to the tests and
other auditing procedures applied in the examina-
tion of the financial statements mentioned above
and, in our opinion, is fairly stated in all
material respects in relation to the financial
statements taken as a whole.
CLUBINE AND RETTELE, CHARTERED
September 30, 1988 ~ ~~4.
CPA
,
nd actively
this audit
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SALINA RECREATION COMMISSION
Salina, Kansas
Statement 1
COMPARISON OF CASH BALANCES WITH ENCUMBRANCES
AND COMPOSITION OF CASH
For the Fiscal Year Ended June 30, 1988
Funds
Unencumbered Receipts Disbursements Unencumbered Add Treasurer's
Cash Balance and AlP, Encumb. Cash Balance AlP and Cash
7-1-87 Transfers and Transfers 6-30-88 Encumbrances 6-30-88
$120,056.40 $585,243.97 $619,593.85 $ 85,706.52 $ 54,472.60 $140,179.12
GENERAL
SPECIAL REVENUE
Employees Benefit
45,993.50
47,675.31
7,068.21
7,068.21
8,750.02
TRUST AND AGENCY FUNDS
Activity
Concession
3,405.96
9,618.00
53,639.02 53,113.10 3,931.88 3,931.88
41 ,328.86 36,767.19 14,179.67 (76.13) 14,103.54
----------- ----------- ----------- ----------- ----------..
$726,205.35 $757,149.45 $110,886.28 $ 54,396.47 $165,282.75
----------- ----------- ----------- ----------- -----------
----------- ----------- ----------- ----------- -----------
Totals
$141,830.38
COMPOS IT I ON
Cash at Golf Course Snack Bar
Cash at Kenwood Pool
Cash on Hand
Certificates of deposit - Bank IV (Salina, Kansas)
Cash in Bank - National Bank of America (Salina, Kansas)
Savings Account - National Bank of America (Salina, Kansas)
Insufficient Funds
$
100.00
32,487.36
50,000.00
73,979.44
8,685.95
30.00
Totals
$165,282.75
SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS
WHICH ARE AN INTEGRAL PART HEREOF.
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SALINA RECREATION COMMISSION
Salina, Kansas
Statement 2
COMPARISON OF RECEIPTS, EXPENDITURES, TRANSFERS, ENCUMBRANCES AND
CHANGES IN UNENCUMBERED CASH - BUDGET AND ACTUAL (STATUTORY BASIS)
GENERAL FUND
For the Fiscal Year Ended June 30, 1988 with Comparative
Actual Amounts for the Fiscal Year Ended June 30, 1987
Budqet
1988
Variance
Favorable
Actual (Unfavorable)
1987
Actual
Unencumbered cash,
7-1-87 $120,200.00 $120,056.40 $ (143.60)
----------- ----------- -----------
Receipts & Transfers
General Property
Taxes 458,081.00 451,443.29 (6,637.71) 450,794.71
Reimbursed Expenses 100,000.00 125,224.17 25,224.17 89,638.71
Interest 8,576.51 8,576.51 9,934.50
----------- ----------- ----------- -----------
Total Receipts &
Transfers 558,081.00 585,243.97 27,162.97 $550,367.92
----------- ----------- ----------- -----------
-----------
Disb. , AlP, Encumb. ,
and Transfers 591,944.00 619,593.85 (27,649.85) 610,212.10
Budget Credits
----------- ----------- ----------- -----------
Total Disb. , AlP,
Encumb. & Budget
Credits 591,944.00 619,593.85 (27,649.85) $610,212.10
----------- ----------- ----------- -----------
-----------
Unencumbered Cash,
6-30-88 $ 86,337.00 $ 85,706.52 $ (630.48)
----------- ----------- -----------
----------- ----------- -----------
SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS
WHICH ARE AN INTEGRAL PART HEREOF.
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SALINA RECREATION COMMISSION
Salina, Kansas
Statement 2
(Cont. )
COMPARISON OF RECEIPTS, EXPENDITURES, TRANSFERS, ENCUMBRANCES AND
CHANGES IN UNENCUMBERED CASH - BUDGET AND ACTUAL (STATUTORY BASIS)
SPECIAL REVENUE FUNDS
EMPLOYEE BENEFIT FUND
For the Fiscal Year Ended June 30, 1988 with Comparative
Actual Amounts for Fiscal Year Ended June 30, 1987
Budqet
1988
Variance
Favorable
Actual (Unfavorable)
1987
Actual
Unencumbered cash,
7-1-87 $ 8,747.00 $ 8,750.02 $
3.02
----------- ----------- -----------
Receipts & Transfers
Ad Valorem Property
Taxes 44,538.00 45,993.50 1,455.50 $ 22,044.91
----------- ----------- ----------- -----------
-----------
Disb. , A/P, Encumb.
and Transfers 46,000.00 47,675.31 (1,675.31) $ 25,901. 79
----------- ----------- ----------- -----------
-----------
Unencumbered Cash,
6-30-88 $ 7,285.00 $ 7,068.21 $
(216.79)
----------- ----------- -----------
----------- ----------- -----------
SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS
WHICH ARE AN INTEGRAL PART HEREOF.
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SALINA RECREATION COMMISSION
Salina, Kansas
Statement 2
COMPARISON OF RECEIPTS, EXPENDITURES, TRANSFERS, ENCUMBRANCES AND
CHANGES IN UNENCUMBERED CASH - BUDGET AND ACTUAL (STATUTORY BASIS)
TRUST AND AGENCY FUNDS
CONCESSION FUND
For the Fiscal Year Ended June 30, 1988 with Comparative
Actual Amounts for the Fiscal Year Ended June 30, 1988
6-30-88
Actual
6-30-87
Actual
$ 9,618.00 $ 14,023.01
Unencumbered Cash, 7-1-87
Receipts and Transfers
Interest
Receipts - East Crawford
Receipts - Indian Rock
Receipts - Kenwood Pool
Receipts - Shilling
Receipts - Sunset
Receipts - Golf Course
Total Receipts and Transfers
Disb., AlP Encumb., and Transfers
Payment to city of Salina - Golf Course
utilities
Operation supplies
Salaries
Merchandise purchases
Miscellaneous
326.43
11,661. 60
7,538.68
12,013.06
4,413.61
5,375.48
41,328.86
5,375.48
167.93
8,276.94
18,307.71
4,639.13
Total Disb., AlP, Encumb. and Transfers
Unencumbered Cash, 6-30-88
36,767.19
$ 14,179.67 $ 9,618.00
39,373.63
586.31
5,265.30
7,606.98
10,094.21
1,764.17
3,955.13
5,696.52
34,968.62
5,696.52
186.25
377.07
8,132.77
15,457.69
9,523.33
----------- -----------
----------- -----------
SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS
WHICH ARE AN INTEGRAL PART HEREOF.
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SALINA RECREATION COMMISSION
Salina, Kansas
Statement 2
(Cont. )
COMPARISON OF RECEIPTS, EXPENDITURES, TRANSFERS, ENCUMBRANCES, AND
CHANGES IN UNENCUMBERED CASH - ACTUAL (STATUTORY BASIS)
TRUST AND AGENCY FUNDS
ACTIVITY FUND
For the Fiscal Year Ended June 30, 1988 with Comparative
Actual Amounts for the Fiscal Year Ended June 30, 1987
6-30-88
Actual
6-30-87
Actual
$ 3,405.96 $ 5,761.03
Unencumbered Cash, 7-1-87
Receipts and Transfers
Fees
Transfer from concession fund
53,639.02
Total Receipts and Transfers
Disb., A/P Encumb., and Transfers
Transportation
Meals and lodging
Supplies
Equipment rental
Lift tickets
Admissions
Miscellaneous
53,639.02
16,517.05
22,170.55
3,090.00
8,226.00
2,052.26
1,057.24
Total Disb., A/P, Encumb. and Transfers
53,113.10
$ 3,931.88 $ 3,405.96
47,523.52
Unencumbered Cash, 6-30-88
45,168.45
45,168.45
13,494.42
22,921.11
133.04
2,209.00
6,382.50
800.55
1,582.90
----------- -----------
----------- -----------
SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS
WHICH ARE AN INTEGRAL PART HEREOF.
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SALINA RECREATION COMMISSION
Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
For the Fiscal Year Ended June 30, 1988
1. Fund Accounting
A fund is defined as an independent fiscal and
accounting entity with a self-balancing set of accounts
recording cash and other financial resources, together
with all related liabilities and residual equities or
balances, and changes therein, which are segregated for
the purpose of carrying on specific activities or
attaining certain objectives in accordance with special
regulations, restrictions or limitations.
The following types of funds comprise the financial
activities of the Salina Recreation Commission for the
fiscal year ending June 30, 1988.
Governmental Funds:
General Fund--to account for all unrestricted
resources except those required to be accounted for
in another fund.
Special Revenue Funds--to account for the proceeds
of specific revenue sources (other than special
assessments or major capital projects) that are
restricted by law or administrative action to
expenditure for specified purposes.
Capital Project Funds--to account for financial
resources segregated for the acquisition of major
capital facilities (other than those financed by
Enterprise Funds).
Debt Service Funds--to account for the accumulation
of resources for, and the payment of, interest and
principal on general long-term debt, and the
financing of special assessments which are general
obligations of the Salina Recreation Commission.
Proprietary Funds:
Enterprise Funds--to account for operations that are
financed and operated in a manner similar to private
business enterprises--where the stated intent is
that the costs (expenses, including depreciation) of
providing goods or services to the general public on
a continuing basis be financed or recovered
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primarily through user charges--or where periodic
determination of revenues earned, expenses incurred,
and/or net income is deemed appropriate for capital
maintenance, public policy, management control,
accountability or other purposes.
Internal Service Funds--to account for the financing
of goods and services provided by one department or
agency to other departments or agencies of the
governmental unit, or other governmental units, on a
cash-reimbursement basis.
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Fiduciary Funds:
Trust and Aqency Funds--to account for assets held
by a governmental unit in a trustee capacity or as
an agent for individuals, private organizations,
other governmental units and/or other funds. These
include (a) Expendable Trust Funds, (b) Nonexpend-
able Trust Funds, (c) Pension Trust Funds and (d)
Agency Funds.
2. Basis of Presentation
These financial statements are presented in
compliance with the cash basis and budget laws of
Kansas. Revenues are recognized when cash is
received. Expenditures include disbursements,
accounts payable and encumbrances--that is, commit-
ments related to unperformed (executory) contracts
for goods or services.
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3. Departure from Generally Accepted Accountinq Principles
The basis of presentation described above results in
a statement of revenues on the cash basis and expendi-
tures on a modified accrual basis further modified by the
inclusion of encumbrances. Balance Sheets that would
have shown non-cash assets such as receivables,
inventories and prepaid expenses, liabilities such as
deferred revenue and matured principal and interest
payable, and reservations of the fund balance are not
presented. Under generally accepted accounting
principles, encumbrances are only recognized as a
reservation of fund balance; encumbrances outstanding at
year end do not constitute expenditures or liabilities.
Consequently, the expenditures as reported do not present
the cost of goods and services received during the fiscal
year in accordance with generally accepted accounting
principles. In addition, General Fixed Assets that
account for the land, buildings and equipment owned by
the Salina Recreation Commission are not recorded. A
waiver of fixed accounting has been approved until
7-1-88.
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II
The required balance sheet, income statement and the
statement of changes in financial position are not
presented for the proprietary fund types. Generally
accepted accounting principles require these fund types
to be accounted for by the full accrual method of
accounting.
4. Budqet and Tax Cycle
Kansas laws require that a budget for the next
calendar year be adopted for the general, special
revenue, debt service and enterprise funds unless
exempted by specific statute. These budgets are prepared
utilizing the modified accrual basis--revenues are
recognized in the accounting period in which they become
susceptible to accrual (that is when they become both
measurable and available to finance expenditures of the
fiscal period); expenditures are recognized whenever any
indebtedness is created (the encumbrance method of
accounting). Interest on unmatured long-term debt is
recognized when due.
All budgets must be filed with the county clerk by
August 25th. The county clerk must calculate the final
tax levy rates necessary to finance the budget subject to
any legal limitations. After all budgets have been
received and tax rates calculated, the clerk certifies
the tax roll to the county treasurer, who prepares tax
statements and receives payment.
These taxes become a lien against all property
November 1st. Taxpayers have the option of paying in
full or in two installments. The delinquency dates are
December 20th and June 20th. Delinquent taxes are
assessed interest at 18 percent per annum. This interest
is retained by the county.
Taxes levied to finance the budget are made
available to the Salina recreation commission after
January 1st and are distributed by the county treasurer
approximately every month and a half. At least 50
percent of the taxes levied are available in January.
Delinquent tax collections are distributed throughout the
year.
5. Statutory violations
None.
6. Lonq-Term Debt
None.
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SALINA RECREATION COMMISSION
Salina, Kansas
Schedule 1
DETAILED SCHEDULE OF REVENUES
For the Fiscal Year Ended June 30, 1988 with Comparative
Actual Amounts for the Fiscal Year Ended June 30, 1987
Budqet
General Property Taxes
Ad Valorem Property
Taxes $373,591.00
Back Taxes 5,648.00
Other Taxes 78,842.00
Total Taxes
$458,081.00
-----------
-----------
Refunds and Reim-
bursements
$100,000.00
-----------
-----------
Interest
$
----------- ----------- ----------- -----------
----------- ----------- ----------- -----------
$ 8,576.51 $ 8,576.51 $ 9,934.50
GENERAL FUND
1988
Variance
Favorable
Actual (Unfavorable)
1987
Actual
$365,971.53 $ (7,619.47) $364,202.78
7,879.59 2,231.59 6,925.84
77,592.17 (1,249.83) 79,666.09
----------- ----------- -----------
$451,443.29 $ (6,637.71) $450,794.71
----------- ----------- -----------
----------- ----------- -----------
$125,224.17 $ 25,224.17 $ 89,638.71
----------- ----------- -----------
----------- ----------- -----------
SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS
WHICH ARE AN INTEGRAL PART HEREOF.
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SALINA RECREATION COMMISSION
Salina, Kansas
Schedule 2
DETAILED SCHEDULE OF EXPENDITURES
For the Fiscal Year Ended June 30, 1988 with Comparative
Actual Amounts for the Fiscal Year Ended June 30, 1987
GENERAL FUND
Budqet
1988
Variance
Favorable
Actual (Unfavorable)
1987
Actual
Personal Services
Full time
Part time
$155,200.00
70,700.00
$157,041.54
77,000.30
$ (1,841.54) $132,501.66
(6,300.30) 76,268.53
Total Personal
Services
$225,900.00 $234,041.84 $ (8,141.84) $208,770.19
----------- ----------- ----------- -----------
----------- ----------- ----------- -----------
Contractual Services
Telephone $ 6,600.00 $ 7,094.50 $ (494.50) $ 7,086.53
Travel & training 7,200.00 9!082.00 (1,882.00) 6,533.30
Business expense 700.00 677.31 22.69 697.72
Postage & freight 5,500.00 5,712.06 (212.06) 5,816.52
Printing & adver-
tising 4,200.00 4,943.24 (743.24) 4,482.09
Insurance 3,500.00 3,141.60 358.40 5,155.00
Group insurance 14,574.30
Light & power 18,000.00 14,325.17 3,674.83 15,193.31
Water service 600.00 553.99 46.01 544.24
Building repairs 5,000.00 5,278.05 (278.05) 5,140.31
Transportation 5,000.00 2,986.30 2,013.70 2,741.49
Audit 1,800.00 1,510.00 290.00 1,510.00
Other professional
services 87,800.00 90,576.01 (2,776.01) 81,306.27
Other contractual
services 4,500.00 5,154.89 (654.89) 2,236.22
Rentals
----------- ----------- ----------- -----------
Total Contractual
Services
$150,400.00 $151,035.12 $
(635.12) $153,017.30
----------- ----------- ----------- -----------
----------- ----------- ----------- -----------
SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS
WHICH ARE AN INTEGRAL PART HEREOF.
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SALINA RECREATION COMMISSION
Salina, Kansas
Schedule 2
(Cont.)
DETAILED SCHEDULE OF EXPENDITURES (CONT.)
For the Fiscal Year Ended June 30, 1988 with Comparative
Actual Amounts for the Fiscal Year Ended June 30, 1987
$178,844.00 $188,717.57 $ (9,873.57) $210,697.16
Commodities
Office supplies $
Janitorial supplies
Recreation supplies
Other operating
supplies
Vehicles & equip-
ment maintenance
Chemicals
Gas & oil
Dues & subscriptions
Miscellaneous
Refunds
Total Commodities
Capital Outlay
Facilities
Equipment
Vehicles
Building
Total Capital
Outlay
Budqet
3,800.00
800.00
20,000.00
3,200.00
6,000.00
800.00
1,500.00
700.00
$ 36,800.00
-----------
-----------
$168,344.00
10,500.00
GENERAL FUND
1988
Variance
Favorable
Actual (Unfavorable)
1987
Actual
$ 6,143.67 $ (2,343.67) $ 4,167.92
534.23 265.77 802.73
27,865.43 (7,865.43) 21,648.45
2,614.96 585.04 3,245.24
5,554.42 445.58 5,386.07
770.00 30.00 464.41
1,569.61 (69.61) 1,547.63
747.00 (47.00) 465.00
----------- ----------- -----------
$ 45,799.32 $ (8,999.32) $ 37,727.45
----------- ----------- -----------
----------- ----------- -----------
$180,745.46 $(12,401.46) $162,643.88
7,972.11 2,527.89 14,882.00
33,171.28
----------- ----------- -----------
----------- ----------- ----------- -----------
----------- ----------- ----------- -----------
SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS
WHICH ARE AN INTEGRAL PART HEREOF.
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~ of Insurance
Fire and Extended Coverage
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Bodily Injury, Property Damage
Medi ca l., Comprehens i ve and
Collision and Upset
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Bodily Injury
Each Person
Each Accident
Property Damage
Each Accident
Medical
Each Person
Uninsured Motorist
Bodily Injury
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Workman's Compensation
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General liability
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SALINA RECREATION COMMISSION
Salina, Kansas
INSURANCE COVERAGE
June 30, 1988
Property Insured
Contents located in the joint
City-County Building,
Salina, Kansas
Contents located at
1720 N. 5th
Contents located at
835 Markley Road
Indian Rock Park
Contents located at
1722 N. 5 th
Playground Equipment located
at 410-412 W. Ash Street
1972 Ford 1 Ton Truck
1984 Ford Van
1980 Dodge Van
1988 Buick Skylark
1984 Enclosed Box Type Trailer
1981 Chevy Van
1987 Dodge Van
Schedule 3
Amount
Insurance
Co-
Insurance
$ 18,000 80%
9,000 80%
15,000 80%
6,000 80%
15,000 80%
14,000 80%
$500,000
500,000
500,000
2,000
500/500,000
Statutory limits
500/500,000
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SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS
WHICH ARE AN INTEGRAL PART HEREOF.
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Bond Number
87-0030-00346-758
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Inception
Date
4-1-87
Expiration
Date
4-1-88
SALINA RECREATION COMMISSION
Sal ina, Kansas
FIDELITY BONDS
June 30, 1988
Official Position
Schedule 4
Amount
of Bond
.l!:! Name of
Superintendent of Recreation
Commission
Chairman of Recreation
Commission
Vice Chairman of Recrea-
tion Commission
Secretary-Treasurer of
Recreation Commission
Director of Community
Services
$10,000.00
Salina Recreation
Commission
Salina Recreation
$10,000.00 Commission
Salina Recreation
$10,000.00 Commission
Salina Recreation
$10,000.00 Commission
Salina Recreation
$10,000.00 Commission
SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS
YHICH ARE AN INTEGRAL PART HEREOF.
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SALINA RECREATION COMMISSION
Sal ina, Kansas
Schedule 5
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COMPARISON OF DEPOSITORY SECURITY WITH BALANCES ON DEPOSIT
June 30, 1988
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F.D.I .C.
Cover<lqe
Security
Pledqed
Total
Cover<lqe
Bank
Balance
Bank
Balance
Unsecured
The National Bank of America,
Salina, Kansas
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Interest Bearing Accounts
$100,000.00 $150,000.00 $250,000.00 $130,880.63 $
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Bank IV
Salina, Kansas
Certificates of Deposit
$ 50,000.00 $
- $ 50,000.00 $ 50,000.00 $
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SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS
WHICH ARE AN INTEGRAL PART HEREOF.
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COMPLIANCE CHECKLIST
Miscellaneous
Municipality Recreation Commission
Period Ended
6-30-88
General
1. Adequacy of internal control (SAS AU
section 320).
2. Income from investments properly accounted
for and credited to funds. (KSA 10-131,
12-1677, 15-124).
3. Investments made in accordance with
statutory provisions (KSA 10-131, 12-1675,
17-5002) .
4. Fixed asset accounting policies and pro-
cedures properly established (KSA 75-1120a).
A waiver of fixed asset accounting has been
received.
5. Petty cash funds limited to statutory use
(KSA 72-8208) (KSA 71-201(16)) (KSA 12-171)
(KSA 19-26419-267).
6. Depositories officially designed for all
public monies (KSA 9-1401).
7. Bank deposits adequately secured (KSA 9-
1403).
8. Peak periods designated and used properly
(KSA 9-1403) .
9. Proceeds from bonded obligations expended
for authorized purposes (KSA 10-117).
10. Levies for sinking and reserve funds made in
accordance with statutory provisions (KSA 10-
113) .
11. Claims itemized, internally audited and
approved (KSA 12-105b).
12. Budget approved by the governing body (KSA
79-2925 et seq.).
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Remarks
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None
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Expenditures made in compliance with the
budget law (KSA 79-2935) .
Expenditures made in compliance with the
cash basis law (KSA 10-1113).
Disclosures of violations of statutory
provisions in the notes to financial
statements (KSA 75-1126).
The county attorney received a copy of the
audit report (KSA 75-1126).
All funds and accounts of the district
audited (KSA 75-1117).
Fidelity bonds and insurance policies
properly filed (KSA 13-518 and 13-2106).
Minutes contain an adequate record of the
proceedings of the governing body, indexed
and signed (KSA 13-518 and 13-2106).
Clerk kept a fund ledger
Clerk kept the required fund encumbrance
records (KSA 10-1117).
Clerk kept an account of unencumbered
budget balances by fund by required
(KSA 79-2934).
Funds disbursed as provided by law (KSA 12-
105a, 105b and 10-801 et seq.).
Joint custody receipts pledging to secure
deposits properly filed (KSA 9-1405).
Distinction made in the accounting for
restricted funds (HAG-8).
Definition of acronyms used above:
SAS ( 1 )
KSA
HAG (1 )
statement of Auditing Standards
Kansas Statutes Annotated
Hospital Audit Guide
(1) AICPA publication
'17
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