Audit - 2022[Adressee - Board of Directors]
[Client Name]
1
City of Salina, Kansas
Independent Auditor’s Report, and
Financial Statements
December 31, 2022
ANNUAL COMPREHENSIVE FINANCIAL REPORT
OF
CITY OF SALINA, KANSAS
300 West Ash Street
P.O. Box 736
Salina, Kansas 67402-0736
For the Fiscal Year Ended
December 31, 2022
Prepared by Department of Finance and Administration
of City of Salina, Kansas
City of Salina, Kansas
December 31, 2022
CONTENTS
INTRODUCTORY SECTION
Letter of Transmittal ............................................................................................................................... i-iv
Organizational Chart ................................................................................................................................ v
List of Principal Officials ........................................................................................................................... vi
FINANCIAL SECTION
Independent Auditor’s Report .............................................................................................................. 1
Management’s Discussion and Analysis ............................................................................................ 5
Basic Financial Statements
Government-wide Financial Statements
Statement of Net Position ................................................................................................................. 17
Statement of Activities ...................................................................................................................... 19
Fund Financial Statements
Balance Sheet – Governmental Funds ............................................................................................. 20
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ...... 21
Statement of Revenues, Expenditures, and Changes in Fund Balances
– Governmental Funds ................................................................................................................. 22
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of the
Governmental Funds to the Statement of Activities ..................................................................... 23
Budget Comparison Statement of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual (Non-GAAP Basis) - General Fund ............................................................... 24
Budget Comparison Statement of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual (Non-GAAP Basis) - Sales Tax Capital Fund ................................................ 25
Statement of Net Position - Proprietary Funds ................................................................................. 26
Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds .................. 28
Statement of Cash Flows - Proprietary Funds.................................................................................. 29
Statement of Fiduciary Net Position - Fiduciary Funds .................................................................... 30
Statement of Changes in Fiduciary Net Position - Fiduciary Funds ................................................. 31
Notes to Financial Statements .......................................................................................................... 32
Required Supplementary Information Other MD&A
Other Postemployment Benefits
Schedule of Changes in the City’s Total OPEB Liability and Related Ratios ................................... 78
Other Postemployment Benefits - KPERS
Schedule of Changes in the City’s Total OPEB Liability and Related Ratios .................................. 79
City of Salina, Kansas
December 31, 2022
KPERS Pension Plan
Schedule of the City’s Proportionate Share of the Net Pension Liability .......................................... 80
Supplementary Information Combining Schedules and Individual Fund Statements
Combining Balance Sheet - Nonmajor Governmental Funds .......................................................... 82
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
- Nonmajor Governmental Funds ................................................................................................. 83
Combining Balance Sheet - Nonmajor Special Revenue Funds ...................................................... 84
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
- Nonmajor Special Revenue Funds ............................................................................................. 88
Combining Balance Sheet - Nonmajor Permanent Funds ............................................................... 92
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
- Nonmajor Permanent Funds ...................................................................................................... 93
Internal Service Fund Descriptions ................................................................................................... 94
Combining Statement of Net Position - Internal Service Funds ....................................................... 95
Combining Statement of Revenues, Expenses, and Changes in Net Position
- Internal Service Funds ................................................................................................................ 96
Combining Statement of Cash Flows - Internal Service Funds ........................................................ 97
Budgetary Comparison Schedules - Budget and Actual (Non-GAAP Basis)
Tourism and Convention Fund ..................................................................................................... 98
Special Gas Fund ......................................................................................................................... 99
Bicentennial Center Fund ........................................................................................................... 100
Business Improvement District Fund .......................................................................................... 101
Neighborhood Park Fund ............................................................................................................ 102
Special Parks and Recreation Fund ........................................................................................... 103
Special Alcohol Fund .................................................................................................................. 104
Sales Tax Economic Development Fund ................................................................................... 105
Arts & Humanities Fund .............................................................................................................. 106
Debt Service Fund ...................................................................................................................... 107
Solid Waste Disposal Fund ......................................................................................................... 108
Water and Sewer Fund ............................................................................................................... 109
Sanitation Fund ........................................................................................................................... 110
Golf Course Fund ....................................................................................................................... 111
Workers’ Compensation Reserve Fund ...................................................................................... 112
Health Insurance Fund ............................................................................................................... 113
Central Garage Fund .................................................................................................................. 114
City of Salina, Kansas
December 31, 2022
STATISTICAL SECTION
Net Position by Component - Last Ten Fiscal Years ...................................................................... 115
Changes in Net Position - Last Ten Fiscal Years ........................................................................... 116
Fund Balances, Governmental Fund - Last Ten Fiscal Years ........................................................ 117
Changes in Fund Balances, Governmental Funds - Last Ten Fiscal Years .................................. 118
Tax Revenues by Source, Governmental Funds - Last Ten Fiscal Years ..................................... 119
Assessed and Estimated Actual Value of Taxable Property – Last Ten Fiscal Years ................... 120
Direct and Overlapping Property Tax Rates – Last Ten Fiscal Years ............................................ 121
Principal Property Taxpayers ......................................................................................................... 122
Property Tax Levies and Distributions ............................................................................................ 123
Direct Sales Rate by Taxing Entity ................................................................................................. 124
Water Sales by Class of Customer ................................................................................................. 125
Ratio of Outstanding Debt by Type ................................................................................................ 126
Ratio of Net General Bonded Debt Outstanding ............................................................................ 127
Direct and Overlapping Governmental Activities Debt ................................................................... 128
Legal Debt Margin .......................................................................................................................... 129
Pledged Revenue Coverage .......................................................................................................... 130
Demographic and Economic Statistics ........................................................................................... 131
Principal Employers ........................................................................................................................ 132
Introductory Section
DEPARTMENT OF FINANCE TELEPHONE (785) 309-5735
AND ADMINISTRATION FAX (785) 309-5738
300 West Ash, P.O. Box 736 TDD (785) 309-5747
Salina, Kansas 67402-0736 Website: www.salina-ks.gov
i
May 21, 2024
To the Citizens of the City of Salina, Kansas:
The Annual Comprehensive Financial Report of the City of Salina, Kansas (the "City") for the year ended
December 31, 2022, is hereby submitted. Responsibility for both the accuracy of the data and the
completeness and fairness of the presentation, including all disclosures, rests with the City. To the best of
our knowledge and belief, the enclosed data is accurate in all material respects and is reported in a
manner designed to present fairly the financial position, the changes in financial position/fund balances
and, where applicable, the cash flows of all funds of the City. We believe that all disclosures necessary to
enable the reader to gain an understanding of the City's financial activities have been included.
Report Format
The Annual Comprehensive Financial Report is presented in three sections: Introductory, Financial and
Statistical. The introductory section includes a description of the City, including services provided, and
explanation of the City’s accounting system and budgetary controls, and a brief discussion of the City’s
economic condition and outlook. The City's organizational chart is also included to assist the reader in
understanding the organizational structure of the City. The financial section includes the Independent
Auditor’s Report, Management’s Discussion & Analysis, Government-wide Financial Statements, Fund
Financial Statements, Notes to the Financial Statements, and Individual and Combining Statements and
Schedules. The Statistical section includes selected financial and demographic information, generally
presented on a multi-year basis.
The reader is specifically directed to Management’s Discussion and Analysis (MD&A) which immediately
follows the Independent Auditor’s Report. MD&A provides a narrative explanation and overview of
significant features and trends reflected by data in the financial statements.
Accounting Systems and Internal Controls
A critical part of the control system is the City’s comprehensive Budgetary and Financial Policies, which
establish guidelines for budgetary and financial practices. The budgetary procedures are reviewed by the
City Commission each year as a part of the budget process.
City staff is responsible for establishing and maintaining an internal control structure designed to ensure
that the assets of the City are protected from loss, theft or misuse and that adequate accounting data is
compiled to allow for the preparation of financial statements in conformity with generally accepted
accounting principles. The internal control structure is designed to provide reasonable, but not absolute,
assurance that these objectives are met. The concept of reasonable assurance recognizes that: (1) the
cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and
benefits require estimates and judgment by management.
The objective of budgetary controls is to ensure compliance with legal provisions embodied in the annual
appropriated budget approved by the City Commission. The legal level of budgetary control is maintained
at the Fund level, in accordance with State Statutes. However, management control is maintained at the
department level. The City uses an encumbrance accounting system, in which estimated purchase
amounts are recorded prior to the release of purchase orders to vendors. Various internal compliance
procedures are implemented to ensure proper implementation of the budget as well as to maintain a
degree of accountability for both revenues and expenditures.
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Independent Audit
Kansas Statutes Annotated 75-1122 requires an annual audit of the books of account, financial records
and transactions of all administrative departments of the City by independent certified public accountants
selected by the City Commission. This requirement has been complied with and the auditor's opinion has
been included in this report.
Profile of the Community
The Town of Salina was organized in 1858 under the Town and Village Act in the State of Kansas, and
became a City of the First Class on July 9, 1920. The City has had a Commission-City Manager form of
government since 1921. The Commission is comprised of five members elected at large. Each year the
commission chooses one member to serve as Mayor. The City Manager is appointed by the Commission,
and acts as its primary agent in accordance with state statute. Other city officers and employees are
appointed by the City Manager. The population of the City reported by the 2022 decennial census was
46,868.
The reporting entity includes the City of Salina as well as two discretely presented component units, both
proprietary fund types. The Salina Airport Authority operates the Salina Municipal Airport and Airport
Industrial Center, and the Salina Housing Authority administers public housing programs within the City of
Salina. The entity also includes one blended component unit which is the Salina Field House Qualified
Active Low-Income Community Business, Inc. (SFH QalicB). SFH QalicB was created for the purpose of
providing an indoor sports facility in the downtown core of the city of Salina. In addition, the City of Salina
participates in a joint venture with Saline County, the City-County Building Authority for the ownership,
operation and maintenance of the City-County Building. This report includes all funds of the City.
The City provides a full range of services including police and fire protection, development services,
construction and maintenance of streets, drainage facilities and other infrastructure; recreational activities
and cultural programming; emergency medical services and convention facilities. In addition to general
government activities, the City also provides water, wastewater, sanitation, and solid waste services;
therefore, these activities are included in the reporting entity.
Economic Outlook and Strength
The City benefits from its location at the junction of Interstate Highways 70 and 135. This convenient
location has drawn numerous national and regional companies to open manufacturing or distribution
centers in or adjacent to the community. Such companies include Vortex Global, GeoProbe Systems,
Great Plains Manufacturing/Kubota, and Schwan’s Global Supply Chain. Manufacturing, retail trade, and
service industries rank as the three primary employers in the City. No single industry is dominant.
The City of Salina retains its position near the top of a list of first class cities with respect to “trade pull
factor.” According to the Kansas Department of Revenue’s Annual City Trade Pull Factor report, Salina
had a pull of factor of 1.51 in 2022. The pull factor measures the degree to which a city or county area
captures retail trade from outside the jurisdiction. A pull factor of greater than 1 indicates that a city is
attracting retail trade beyond the expected activity attributable to just the residents of that community. It is
apparent from this that Salina continues to serve as a regional economic hub in 2022. Two Salina area
company’s announced major expansions in the second half of 2020. Schwan’s Company announced
expansion of its pizza production facility, adding approximately 225 jobs to the Salina area. Kubota
announced a new plant for the production of compact track loaders, adding approximately 120 jobs to the
Salina area.
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Major Initiatives
In April, 2016, voters elected to replace the .40 cent capital improvement sales tax with a .75 cent capital
improvement sales tax for a term of 20 years. Priorities for the sales tax are improving neighborhood
streets and drainage, preserving stable property tax rates, ensuring a quality park system, constructing
and maintaining community improvements, funding equipment for maintenance, repayment of future
bonds for large projects and attracting quality jobs.
In 2018, the City of Salina issued $22,570,000 in STAR bonds which funded several projects in the City’s
downtown corridor. In 2020 Homewood Suites opened for business and the majority of the City’s
Downtown Streetscape project was completed. Other major projects that were on going included gutter
and paving on North 9th Street, South Well Field improvements, continued improvements to the water
distribution system and preliminary design on the Smoky Hill River Renewal and construction of the
Police Training Center project.
The City continues to address fiduciary pressures generated by a recessionary economy and the more
recent financial impacts of the Covid-19 pandemic. General adjustments to the pay plan for cost of living
changes at a rate of 2.0% were implemented in 2022. The City offered merit increases up to 3% in 2022.
Capital Improvement Planning
The City's Capital Improvement Plan (CIP) consists of two components. One component consists of
“routine” capital—including vehicle and equipment replacement, technology replacement, building repair
and improvement, routine pavement maintenance activity, utility system enhancements and similar items.
The amount of funding for these projects may fluctuate based on needs and funding availability, however,
planned amounts are allocated over a multi-year period. Source of funding for routine capital is current
cash resources from the fund appropriate to the nature of the purchase.
The second component of the CIP includes major projects that typically require issuance of bonds or
notes, although these projects may also be supplemented with available cash and grant financing. The
plan is updated each year after an extensive evaluation of the demands on future financial resources. The
Capital Improvement program is scheduled for a major revision as the result of the sales tax to be used
for that purpose.
CIP increases in 2022 and 2023 are a result of the anticipated beginning of the construction of the Smoky
Hill River Renewal Project, Fire Station No. 4 and Wastewater Treatment Plant respectively. Due to
uncertain Sales Tax recovery post Covid-19, the River Renewal project has been delayed. Few major
projects have been planned for 2023 and 2024 until financial resources for those years could be further
evaluated.
*The year a project is scheduled reflects the year that construction is initiated. Preliminary work (design,
acquisition) may precede this date by one or more years, and permanent financing may not occur until
one (or more years depending on project magnitude) subsequent to this date.
Financial Policies
The City has adopted a formal set of Budgetary and Financial Policies, addressing such items as fund
balances, capital improvements, operating budgets, long term debt management, accounting, auditing
and financial reporting, revenues, cash management and investments. Financial policies contribute to
financial stability by:
1. Providing consistent guidance in decision making
2. Establishing appropriate levels of fund balances
3. Governing the use of one time or unanticipated resources
4. Providing a multi-year capital improvements process
5. Establishing responsibilities and deadlines for budget preparation
6. Providing for a balanced annual operating budget
7. Providing guidelines on the use of debt, including appropriate purposes and terms
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8. Provide a linkage between capital improvement scheduling and long-term debt management
planning
9. Require annual audits conducted in accordance with auditing standards generally accepted in
the United States of America
10. Require timely and regular interim financial reporting to the Governing body
11. Ensure the safety of cash and near cash resources (timely collection of Accounts Receivable,
etc.).
Acknowledgments
The preparation of the Annual Comprehensive Financial Report was made possible by the dedicated
Finance staff of the City of Salina and the professional advice and efforts of the FORVIS, LLP auditing
team. Finally, preparation of this report would not have been possible without the support of the City
Commission.
Sincerely,
Michael D. Schrage
City Manager
City of Salina
CITIZENS
CITY COMMISSION
Trent Davis, Mayor
Karl Ryan
Bill Longbine
Greg Lenkiewicz
Mike Hoppock
City Manager
Michael Schrage
Development Services
Lauren Driscoll
Legal Services
Clark Mize & Linville Chartered*
Greg Bengtson
Computer
Technology
Interim-Scott Gardner
Police
Interim Sean Morton
Fire
Tony Sneidar
Public Works
Jim Teutsch
Engineering
Public Services
Streets
Traffic Control
Flood Control
Sanitation
Solid Waste
Central Garage
Fire Administration
Fire Suppression
Fire Prevention
EMS
Water Plant Division
Wastewater Plant
Division
Utility Division
Water Distribution
Wastewater
Collection
Administration
Patrol Division
Support Division
Investigative Division
Finance/Administration
Debbie Pack
City Clerk
Water Customer
Accounting
Finance
Smoky Hill Museum
Arts & Humanities
Brad Anderson
Human Resources
Natalie Fischer
Parks & Recreation
Jeff Hammond
Utilities
Martha Tasker
Municipal
Court
Building Services
Neighborhood Services
Planning & Zoning
Community Relations
Parks Division
Recreation Division
Golf Course
Facility Maintenance
Animal Services
Bicentennial Center
Continuous Process
Improvement
Scott Gardner
* Contract Position
Deputy City
Manager
Jacob Wood
Assistant City
Manager
Shawn Henessee
Risk
Management
City of Salina, Kansas
List of Principal Officials
City Commission
Mayor Trent Davis
Vice-Mayor Karl Ryan
Commissioner Bill Longbine
Commissioner Greg Lenkiewicz
Commissioner Mike Hoppock
City Executive Staff
Mike Schrage, City Manager
Jacob Wood, Deputy City Manager
Shawn Hennessee, Assistant City Manager
Greg Bengston, City Attorney
Debbie Pack, Director of Finance & Administration
Brad Anderson, Director of Arts & Humanities
Lauren Driscoll, Director of Community & Development Services
Natalie Fischer, Director of Human Resources
Scott Gardner, Computer Technology and Continuous Process
Improvement Director
Sean Morton, Interim Police Chief
Martha Tasker, Director of Utilities
Jim Teutsch, Director of Public Works
Tony Sneidar, Fire Chief
Independent Auditor’s Report
Mayor and City Commissioners
City of Salina, Kansas
Salina, Kansas
Opinions
We have audited the financial statements of the governmental activities, the business-type activities,
the aggregate discretely presented component units, each major fund, and the aggregate remaining
fund information of the City of Salina, Kansas (City), as of and for the year ended December 31, 2022,
and the related notes to the financial statements, which collectively comprise the City’s basic financial
statements as listed in the table of contents.
In our opinion, the accompanying financial statements referred to above present fairly, in all material
respects, the respective financial position of the governmental activities, the business-type activities,
the aggregate discretely presented component units, each major fund, and the aggregate remaining
fund information of the City of Salina, Kansas, as of December 31, 2022, and the respective changes
in financial position, and, where applicable, cash flows thereof and the respective budgetary
comparisons for the General and Sales Tax Capital funds for the year then ended in accordance with
accounting principles generally accepted in the United States of America.
We did not audit the financial statements of the Salina Field House Qualified Active Low-Income
Community Business, Inc. (SFH QalicB), a blended component unit, which represent 11.08%,
11.47%, and 5.42% respectively, of the assets, the net position/fund balances and the
revenues/additions of the aggregate remaining fund information as of and for the year ended
December 31, 2022. Those statements were audited by other auditors whose report has been
furnished to us, and our opinion, insofar as it relates to the amounts included for SFH QalicB, is
based solely on the report of the other auditors. We also did not audit the financial statements of the
Salina Airport Authority, a discretely presented component unit, which represent 88.23%, 79.30% and
75.67% respectively, of the assets and deferred outflows of resources, net position, and program
revenues of the aggregate discretely presented component units as of and for the year ended
December 31, 2022. We also did not audit the financial statements of the Housing Authority of the
City of Salina, a discretely presented component unit, which represent 11.77%, 20.70% and 24.33%
respectively, of the assets and deferred outflows of resources, net position, and program revenues of
the aggregate discretely presented component units as of and for the year ended December 31,
2022. Those statements were audited by other auditors whose reports thereon have been furnished
to us, and our opinion, insofar as it relates to the amounts included for the Salina Airport Authority
and the Housing Authority of the City of Salina, is based solely on the reports of the other auditors.
Mayor and City Commissioners
City of Salina, Kansas
Page 2
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America (GAAS) and the Kansas Municipal Audit and Accounting Guide (KMAAG). Our
responsibilities under those standards are further described in the “Auditor’s Responsibilities for the
Audit of the Financial Statements” section of our report. We are required to be independent of the City
of Salina, Kansas and to meet our other ethical responsibilities, in accordance with the relevant ethical
requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our audit opinions.
Emphasis of a Matter
The 2021 financial statements, before they were restated for the matter discussed in Note 15, were
audited by other auditors, and their report thereon, dated October 14, 2022, expressed unmodified
opinions. Our opinions are not modified with respect to this, matter.
As discussed in Note 6 to the financial statements, in 2022, the City adopted Governmental
Accounting Standards Board Statement Number 87, Leases. Our opinions are not modified with
respect to this matter.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in
accordance with accounting principles generally accepted in the United States of America, and for the
design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
In preparing the financial statements, management is required to evaluate whether there are
conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability
to continue as a going concern for 12 months beyond the financial statement date, including any
currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report
that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute
assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and
KMAAG will always detect a material misstatement when it exists. The risk of not detecting a material
misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve
collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Misstatements are considered material if there is a substantial likelihood that, individually or in the
aggregate, they would influence the judgment made by a reasonable user based on the financial
statements.
Mayor and City Commissioners
City of Salina, Kansas
Page 3
In performing an audit in accordance with GAAS and KMAAG, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether
due to fraud or error, and design and perform audit procedures responsive to those risks.
Such procedures include examining, on a test basis, evidence regarding the amounts and
disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing
an opinion on the effectiveness of City’s internal control. Accordingly, no such opinion is
expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluate the overall
presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the
aggregate, that raise substantial doubt about City’s ability to continue as a going concern for
a reasonable period of time
We are required to communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit, significant audit findings, and certain internal
control-related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management’s discussion and analysis, pension, and other postemployment benefit information be
presented to supplement the basic financial statements. Such information is the responsibility of
management and, although not a part of the basic financial statements, is required by the
Governmental Accounting Standards Board, who considers it to be an essential part of financial
reporting for placing the basic financial statements in an appropriate operational, economic, or
historical context. We have applied certain limited procedures to the required supplementary
information in accordance with auditing standards generally accepted in the United States of America,
which consisted of inquiries of management about the methods of preparing the information and
comparing the information for consistency with management’s responses to our inquiries, the basic
financial statements, and other knowledge we obtained during our audit of the basic financial
statements. We do not express an opinion or provide any assurance on the information because the
limited procedures do not provide us with sufficient evidence to express an opinion or provide any
assurance.
Mayor and City Commissioners
City of Salina, Kansas
Page 4
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City’s basic financial statements. The combining schedules and individual
fund statements and budgetary comparison schedules, as listed in the accompanying table of
contents are presented for purposes of additional analysis and are not a required part of the basic
financial statements. Such information is the responsibility of management and was derived from and
relates directly to the underlying accounting and other records used to prepare the basic financial
statements. The information has been subjected to the auditing procedures applied in the audit of the
basic financial statements and certain additional procedures, including comparing and reconciling
such information directly to the underlying accounting and other records used to prepare the basic
financial statements or to the basic financial statements themselves, and other additional procedures
in accordance with auditing standards generally accepted in the United States of America. In our
opinion, the accompanying supplementary information is fairly stated, in all material respects, in
relation to the basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the annual report. The other
information comprises the introductory and statistical sections but does not include the basic financial
statements and our auditor’s report thereon. Our opinions on the basic financial statements do not
cover the other information, and we do not express an opinion or any form of assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other
information and consider whether a material inconsistency exists between the other information and
the basic financial statements, or the other information otherwise appears to be materially misstated.
If, based on the work performed, we conclude that an uncorrected material misstatement of the other
information exists, we are required to describe it in our report.
Wichita, Kansas
May 21, 2024
City of Salina, Kansas
Management’s Discussion and Analysis
Year Ended December 31, 2022
5
Management Discussion and Analysis
This section of the report contains an overview and analysis of the City of Salina’s financial
statements for the fiscal year ended December 31, 2022. The information contained here, as well
as the information contained in the letter of transmittal, are intended to provide the reader of the
financial statements with a well-rounded picture of the City’s financial condition.
Financial Highlights
On an accrual basis, the City’s government-wide net position increased $28.5 million from
current activities with net position change of $3.3 million and $25.1 million in governmental
activities and business-type activities, respectively. Of this increase, $17.2 million of the
increase to business-type activities related to a restatement for a correct of an error.
At the close of 2022, the City’s governmental funds reported combined ending fund
balances of $122.2 million, an increase of $9.97 million from the prior year. The General
Fund balance increased $4.7 million, the Sales Tax Capital Fund decreased $1.3 million,
the Former Schilling AFB Environmental Fund decreased $1.1 million and all Other
Governmental Funds fund balances increased $6.6 million over the prior year.
At the close of 2022, the City’s enterprise funds reported a combined ending Net Position
of $118.7 million, an increase of $25.1 million compared to the prior year. The Water and
Sewer Fund, accounted for most of the increase at $22.2 million (which included the $17.2
million restatement noted above), while the Sanitation Fund and Solid Waste Disposal
Funds showed slight increases, the Golf Fund reported a slight decrease to the net position
for the year.
Revenues from governmental activities decreased by $61.5 million from the prior year and
revenues from business-type activities increased $1.8 million from the prior year.
Revenues from investments increased by $329 thousand.
The City adopted Governmental Accounting Standards Board Statement No. 87, Leases,
in 2022. Comparative 2021 information presented herein has not been restated for its
adoption.
The Basic Financial Statements
The basic financial statements of the City include the government-wide financial statements and
the fund financial statements. The notes to the financial statements follow the basic financial
statements and are essential for the reader’s understanding of the financial statements. Other
supplementary information, including the combining schedules for nonmajor funds and the
budgetary comparison reports, are at the end of this report to provide additional information for the
reader.
Government-wide Financial Statements
The government-wide financial statements present the results of the City’s activities using the
accrual basis of accounting, the same basis as is used by private sector businesses. These
statements focus on the long-term financial picture of the City as a whole.
City of Salina, Kansas
Management’s Discussion and Analysis
Year Ended December 31, 2022
6
The Statement of Net Position reports all of the City’s assets, deferred outflows of resources,
liabilities and deferred inflows of resources. Net position, the difference between assets plus
deferred outflows of resources and liabilities plus deferred inflows of resources, is measure of the
City’s overall financial health. Net position represents the total accumulated and unused resources
available to the City for the purpose of providing services. Over time, the increases and decreases
in net position can be monitored to determine if the City’s financial position is improving or
deteriorating. The Statement of Activities shows how net position has changed during the fiscal
year. One unique feature of this statement is how it shows the revenues and expenses related to
specific programs and how much of those programs were supported by the general taxes of the
City. Since this statement is prepared on the accrual basis of accounting, all revenues and
expenses are included, regardless of when cash is actually received. Both statements show the
activities of the City broken down between governmental and business-type activities.
Governmental activities are the activities of the City generally supported by taxes, such as public
safety (police, fire, and EMS), public works, public health and sanitation, culture and recreation and
planning and development. Business-type activities are activities of the City that are intended to
recover a significant portion of their costs through user fees and charges. These include water and
sewer, refuse collection, the golf course, and operation of the City solid waste facility.
The government-wide financial statements include the Salina Airport Authority and Salina Housing
Authority as discretely presented component units of the City and the Salina Field House Qualified
Active Low-Income Community Business, Inc. (SFH QalicB) as a blended component unit. Note 1,
item A in the Notes to the Financial Statements provides a more complete explanation of the
relationship between these entities and the City of Salina.
Fund Financial Statements
The City uses three types of funds to manage its resources: governmental funds, proprietary funds,
and fiduciary funds. A fund is a fiscal entity with a set of self-balancing accounts recording financial
resources together with all related liabilities and residual equities and balances, and the changes
therein. These accounting entities are separated for the purpose of carrying on specific activities or
attaining certain objectives in accordance with regulations, restrictions, or limitations.
Governmental fund financial statements are prepared on a modified accrual basis. Under this
basis, revenues are recognized when they become measurable and available, and expenditures
are recognized when the related fund liability is incurred with the exception of long-term debt and
similar items which are recorded when due. The focus is on the short-term financial picture of the
operations of the individual fund, rather than long-term citywide view provided by the government-
wide statements. Major governmental funds are presented in individual columns, while nonmajor
governmental funds are aggregated into an “Other Governmental Funds” column. A combining
statement for the nonmajor funds is presented as supplementary information in the back of the
report. The information presented in these statements can be compared to the governmental
activities information in the government-wide statements. The reconciliation at the end of the fund
financial statements details the relationship between the two types of financial statements.
City of Salina, Kansas
Management’s Discussion and Analysis
Year Ended December 31, 2022
7
Proprietary funds fall into two categories: enterprise funds and internal service funds. All proprietary
funds are prepared on the accrual basis of accounting and are used to account for business-type
activities. Enterprise fund statements present the same information that is in the government-wide
statements for business-type activities, but in greater detail. The City of Salina currently operates
four enterprise funds: Solid Waste Disposal, Water and Sewer, Sanitation and Golf Course. Internal
service funds are used to account for the cost of operations shared by various departments of the
City. The City operates three internal service funds. Two of these are for self-insurance activity:
Workers Compensation Reserve, and Health Insurance. The remaining accounts for the Central
Garage operation. A combining statement for these internal service funds can be found in the
supplementary information following the notes to the financial statements.
Fiduciary funds are used by the City to account for resources held by the City for a third party. The
City of Salina operates one custodial fund.
Permanent funds are used to report resources that are legally restricted to the extent that only
earnings, not principal, may be used. Permanent funds operated by the City include the Cemetery
and Mausoleum Endowments, and the Tri-centennial Commission fund.
Notes to the Financial Statements
The notes to the financial statements are an integral part of the basic financial statements since
they contain valuable additional information necessary for gaining a complete understanding of the
City’s financial statements.
Other Information
In addition to the basic financial statements and the notes described above, this report also
presents combining statements and schedules and budgetary comparison schedules for nonmajor
funds which are reported after the required supplementary information. Finally, the statistical
section includes selected statistical data about the City’s activities and economy.
The City as a Whole
This section will identify, discuss, and analyze significant differences and trends that will enhance
the reader’s understanding of the City’s financial position.
Tax Base and Economy
The City of Salina relies on three major groups of revenues to support its operations. Each of these
revenue streams has a different revenue base. In declining order of magnitude, they are charges
for services, sales taxes, and property taxes. Sales taxes and property taxes apply primarily to
governmental activities, while charges for services apply to both governmental (25%) and
business-type (75%) activities.
City of Salina, Kansas
Management’s Discussion and Analysis
Year Ended December 31, 2022
8
Charges for Services account for about 41% ($42.3 million) of the City’s revenue stream. Charges
for service depend on both the rate that is set for the activity, as well as the volume of services
provided. Significant services include water and wastewater fees, sanitation and landfill fees,
licenses and permits, inspection fees and golf course fees.
Sales Taxes are the next largest component of the revenue mix, providing 30% ($31.7 million) of
the total revenues. The City receives a 1.25% City-wide sales tax, and also a portion of the County-
wide 1.5% sales tax. Forty-four percent, (a rate of .75%) of the City-wide sales tax is required to be
used for special purposes. The remaining .5%, along with the City portion of the County-wide tax is
available for general purposes.
The City is affected by the formula used to distribute the County-wide sales tax among participating
jurisdictions (only Cities and the County participate, School and other special districts do not). The
formula is based, in part, on the property tax efforts of each jurisdiction. As the portion of the
overlapping levy attributable to the City of Salina changes so does the City’s allocated portion of
the County-wide sales tax. This change is recognized bi-annually and can affect the overall
allocation of the City’s portion of the County-wide sales tax.
In 2008, Salina voters approved an increase of the special purpose .25% tax to a .40% tax. The
extended tax was to sunset March 31, 2019. The tax was repurposed, for Capital and Economic
Development purposes only, as well as retaining a property tax stabilization component. In May
2017, Salina voters approved an increase in the special purpose .40% tax to a .75% tax (thus
repealing the 2008 increase). This change became effective October 1, 2017, for twenty years.
Property Taxes are the third major component of the revenue mix, accounting for 13% ($13.7
million) of total revenues. Property taxes consist of two components: Real estate and personal
property taxes which are determined by the mill levy set by the city and the assessed value of the
property; and motor vehicle taxes which are established by a countywide average tax rate and the
assessed value of the vehicle.
Real estate assessed value increased by 9.5%. The total City mill levy decreased by 1.3%. The
overlapping levy decreased in 2022 by 2.8%.
Personal property value continued to slide, presumably as a result of removing business equipment
from the tax base. Personal property value has now dropped to $9.5 million from its peak of $39.7
million in 2007.
Motor vehicle value decreased 3%. Motor vehicle taxes are distributed based on a formula using
prior year’s tax effort (similar to the Countywide Sales Tax Distribution).
City of Salina, Kansas
Management’s Discussion and Analysis
Year Ended December 31, 2022
9
The following table summarizes the comparative property assessed values and tax levy rates:
Fiscal (budget) Year 2022 2021 Change
Real estate and personal property assessed valuation 503,880,021$ 459,861,906$ 44,018,115$
City mill levy ($ per $1,000)
Operating (general fund) 23.612 23.847 (0.235)
Debt service 6.736 6.803 (0.067)
Total city rate 30.348 30.452 (0.104)
Total overlapping levy 135.722 139.738 (4.016)
Percent total taxes collected 98.9% 98.0% 0.009
Ratio of total taxes (including delinquent collections)
to taxes levied 99.2% 99.1% (0.991)
Motor vehicle valuation 54,903,252$ 56,545,812$ (1,642,560)$
The unemployment rate in Salina remained at 2.3% at the end of 2022, which was the same in
2021, reflecting general economic conditions. This is still slightly below the statewide and
significantly below the national unemployment rate. The total labor force was 29,476 in 2021.
In 2022, the top ten property taxpayers accounted for 9.46% of total assessed value.
Statement of Net Position
Net position may, over time, provide an indicator of a government’s financial position. In the case of
the City of Salina, assets and deferred outflows of resources exceeded liabilities and deferred
inflows of resources by $345.1 million as of December 31, 2022. This represents an increase in net
position of $28.4 million over 2021.
A comparative Condensed Statement of Net Position at December 31, 2022 and 2021, follows:
Governmental Business-type
Activities Activities
2022 2021 2022 2021 2022
% of
Total 2021
% of
Total
2022-2021
Change
Cash and investments 130,555$ 120,526$ 49,554$ $44,760 180,109$ 33% 165,286$ 32% 14,823$
Other current assets 19,086 17,262 2,476 2,235 21,562 4% 19,497 4% 2,065
Noncurrent (capital) assets 217,899 218,619 133,570 117,494 351,469 64% 336,113 65% 15,356
Total assets 367,540 356,408 185,600 164,489 553,140 100% 520,897 100% 32,244
Total deferred outflows of resources 10,245 7,444 1,219 903 11,464 100% 8,347 100% 3,117
Total assets and deferred outflows
of resources 377,785 363,852 186,820 165,392 564,605 529,244 35,362
Current liabilities 17,820 17,292 6,916 5,539 24,736 12% 22,831 12% 1,905
Noncurrent liabilities 115,015 100,427 60,737 64,899 175,752 88% 165,326 88% 10,426
Total liabilities 132,835 117,719 67,653 70,438 200,488 100% 188,157 100% 12,331
Total deferred inflows of resources 18,507 22,999 488 1,424 18,996 24,423 (5,427)
Net position
Net investment in capital assets 142,399 143,768 75,933 56,004 218,331 63% 199,772 63% 18,559
Restricted for permanent funds 548 559 - - 548 0% 559 0% (11)
Restricted for public works 65,594 66,698 - - 65,594 19% 66,698 21% (1,104)
Restricted for debt service 2,196 2,112 1,347 1,132 3,543 1% 3,244 1% 299
Unrestricted 15,706 9,997 41,398 36,394 57,105 17% 46,391 15% 10,714
Total net position 226,443$ 223,134$ 118,678$ 93,530$ 345,121$ 100% 316,664$ 100% 28,457$
Governmental and Business-type activities net
position as a percent of total net position 66% 70% 34% 30% 100% 100%
Cash and investments as a percentage of
current liabilities 733% 697% 717% 808% 728% 724%
Total
City of Salina, Kansas
Management’s Discussion and Analysis
Year Ended December 31, 2022
10
The largest segment of the City’s net position reflects its investment in capital assets (land,
buildings, streets and drainage facilities, utility plant, vehicles, equipment, etc.), less any debt used
to acquire those assets that is still outstanding. These assets are used to provide services to
citizens. As a result, resources required to retire related debt cannot come from liquidation of the
asset. Such resources generally must be provided from other sources, such as future taxes or user
charges.
A small portion of net position is restricted for debt service and permanent funds. The remainder
(unrestricted) of net position may be used to meet the City’s obligations to citizens and creditors.
In 2022, the amount of net investment in capital assets increased by $18.6 million. Amount
restricted for debt service increased by $229,000. Amount restricted for public works decreased by
$1.1 million. Unrestricted increased by $10.7 million. Outside of these changes, 2022 resulted in a
$11,000 decrease to the net position.
Total liabilities increased in governmental activities and slightly decreased in business-type
activities. In governmental activities, current liabilities decreased, and noncurrent liabilities
increased primarily due to a decrease in temporary notes and an increase in net pension liability.
Statement of Activities
A Comparative condensed Statement of Activities for the years ended December 31, 2022 and
2021, follows:
Revenues 2022 2021 2022 2021 2022
% of
Total 2021
% of
Total
2022-2021
change
Program Revenues
Charges for services 12,178$ 9,629$ 30,146$ 29,001$ 42,324$ 41% 38,630$ 24% 3,694$
Operating grants and contributions 3,407 4,711 - - 3,407 3% 4,711 3% (1,304)
Capital grants and contributions - 66,150 - - - 0% 66,150 40% (66,150)
General Revenues 0% -
Property taxes 13,697 13,885 - - 13,697 13% 13,885 8% (188)
Sales taxes 31,676 26,720 - - 31,676 30% 26,720 16% 4,956
Other taxes 9,452 8,759 - - 9,452 9% 8,759 5% 693
Investment revenue 487 158 - - 487 0% 158 0% 329
Other miscellaneous (427) 2,406 3,026 2,417 2,599 2% 4,823 3% (2,224)
Other income 398 - - - 398 0% - 0% 398
Total revenues 70,869 132,418 33,172 31,418 104,041 100% 163,836 100% (59,795)
Expenses
General government 16,479 16,098 - - 16,479 18% 16,098 18% 381
Public safety 29,381 23,877 - - 29,381 32% 23,877 27% 5,504
Public works 11,141 16,335 - - 11,141 12% 16,335 18% (5,194)
Public health and sanitation 1,883 2,315 - - 1,883 2% 2,315 3% (432)
Culture and recreation 8,145 6,305 - - 8,145 9% 6,305 7% 1,840
Planning and development 3,415 2,289 - - 3,415 4% 2,289 3% 1,126
Solid waste disposal - - 788 1,836 788 1% 1,836 2% (1,048)
Water and sewer - - 15,885 13,310 15,885 17% 13,310 15% 2,575
Sanitation - - 2,675 3,655 2,675 3% 3,655 4% (980)
Golf course - - 916 878 916 1% 878 1% 38
Interest on long term debt 2,152 2,827 - - 2,152 2% 2,827 3% (675)
Total expenses 72,596 70,046 20,264 19,679 92,860 100% 89,725 100% 3,135
Increase in net assets before
transfers and other extraordinary items (1,728) 62,372 12,908 11,739 11,180 74,111 (62,931)
Transfers and other extraordinary items 5,036 16,681 (5,036) (16,681) - - -
Change in net position 3,309 79,053 7,872 (4,942) 11,180 74,111 (62,931)
Net Position, Beginning 223,134 144,081 93,530 96,610 316,664 240,691 75,973
Prior period adjustment - - 17,276 1,862 17,276 1,862 15,414
Net position, Beginning restated 223,134 144,081 110,806 98,472 333,940 242,553 91,387
Net Position, Ending 226,443$ 223,134$ 118,678$ 93,530$ 345,120$ 316,664$ 28,456$
Governmental Activities Business-type Activities Total Primary Government
City of Salina, Kansas
Management’s Discussion and Analysis
Year Ended December 31, 2022
11
Governmental Activities. Charges for services attributable to governmental activities totaled $12.2
million, operating grants for those purposes were $3.4 million and capital grants totaled $0.0
million. Charges for services increased, operating grants decreased slightly from the prior year due
to the 2020 COVID pandemic as most services were paused temporarily. Operating grants
decreased due to the American Rescue Plan payment received in 2021. Capital grants decreased
due to the City receiving a payment from the U.S. Department of Defense for environmental
remediation of the former Schilling Air Force Base in 2021. The balance was funded by general
revenues. Sales taxes accounted for $31.7 million of general revenues, with property taxes
providing $13.7 million. The net position increased by $3.3 million as a result of governmental
activities. This increase was primarily related to the increases in sales and other taxes.
Total expenses for governmental activities for the year ended December 31, 2022, were $72.6
million compared to $70 million in 2021. Governmental activities represent 78% of the City’s total
expenses. The largest element of governmental activity expense was public safety, accounting for
40% of the total expenses.
Business-type Activities. Business-type activities are primarily supported by user charges. Total
expenses for business-type activities for the year were $20.2 million, or 22% of the City’s total
expenses. The majority of this expense ($15.8 million) is attributable to water and sewer
operations, with the other activities costing a combined total of $4.3 million. Net position increased
by $7.8 million. This increase was primarily related to the lack of transfers and other extraordinary
items in 2022.
Fund Financial Analysis
Governmental Fund Balances
The table below shows the Governmental Fund balances for major and nonmajor funds as of
December 31, 2022 and 2021.
Fund 2022 2021 Change
General 25,828$ 21,064$ 4,764$
Sales tax capital 8,063 9,402 (1,339)
Former Schilling AFB environmental 65,594 66,698 (1,104)
Debt service 2,196 2,112 84
Capital projects (deficit) (199) (922) 723
Federal grants 155 (136) 291
Other governmental funds 18,552 11,997 6,555
120,188$ 110,215$ 9,973$
City of Salina, Kansas
Management’s Discussion and Analysis
Year Ended December 31, 2022
12
Total governmental fund balances increased by $9.97 million. The reasons for these changes are
varied, including higher sales and other tax revenue.
Revenues and Expenditures
The following table shows a comparison of revenues and expenditures (including other sources
and uses) for major and nonmajor funds for the years ending December 31, 2022 and 2021.
Fund 2022 2021 Change
Revenues (including other financing sources)
General 49,660$ 46,346$ 3,314$
Sales tax capital 10,435 9,639 796
Former schilling AFB environmental 210 67,959 (67,749)
Debt service 6,895 12,855 (5,960)
Capital projects 7,871 20,276 (12,405)
Federal Grants 830 1,136 (306)
Other governmental funds 19,112 9,722 9,390
Total revenues 95,013 167,933 (72,920)
Less other sources (25,574) (37,405) 11,831
Revenues, net of other sources 69,439$ 130,528$ (61,089)$
Expenditures (including other financing uses)
General 44,896$ 40,424$ 4,472$
Sales tax capital 11,775 5,447 6,328
Former schilling AFB environmental 1,314 1,956 (642)
Debt service 6,810 12,467 (5,657)
Capital projects 7,149 17,169 (10,020)
Federal Grants 540 1,224 -
Other governmental funds 12,556 10,315 2,241
Total expenditures 85,039 89,002 (3,278)
Less other uses (12,777) (6,399) (6,378)
Expenditures, net of other uses 72,263$ 82,603$ (9,656)$
City of Salina, Kansas
Management’s Discussion and Analysis
Year Ended December 31, 2022
13
Total revenues, including other sources, decreased $61 million compared to 2021, with Former
Schilling AFB Environmental Fund showing the largest decrease between the two years, which was
$68 million.
Total expenditures decreased $9.7 million over 2021. The majority of that decrease, $10 million
was in the Capital Projects Fund as a result of decreased spending on projects.
Proprietary Funds
The City of Salina operates four enterprise funds as well as three internal service funds.
Summarized comparative Statements of Net Position follows for each enterprise fund as of
December 31, 2022 and 2021:
2022 2021 Change 2022 2021 Change
Current assets 9,970$ 9,164$ 806$ 40,087$ 36,210$ 3,877$
Capital assets 3,072 3,206 (134) 129,134 112,719 16,415.00
Deferred outflows 156 115 41 768 569 199.00
Total assets and deferred outflows 13,199$ 12,485$ 714$ 169,989$ 149,498$ 20,491$
Current liabilities 358$ 2,306$ (1,948)$ 6,451$ 3,134$ 3,317$
Noncurrent liabilities 4,470 4,360 110 55,295 59,760 (4,465.00)
Deferred inflows 53 153 (100) 316 921 (605.00)
Total liabilities 4,880$ 6,819$ (1,939)$ 62,062$ 63,815$ (1,753.00)
Net investment in capital assets 3,072$ 1,185$ 1,887$ 71,497$ 53,250$ 18,247$
Restricted - - - 1,347 1,132 215
Unrestricted 5,247 4,482 765 35,083 31,301 3,782.00
Total net position 8,319$ 5,667$ 2,652$ 107,927$ 85,683$ 22,244$
Current assets as percentage
of current liabilities 2789% 397% 621% 1155%
Solid Waste Disposal Water and Sewer
2022 2021 Change 2022 2021 Change
Current assets 1,874$ 1,508$ 366$ 99$ 112$ (13)$
Capital assets 976 1,135 (159.00) 388 433 (45.00)
Deferred outflows 170 127 43.00 125 91 34.00
Total assets and deferred outflows 3,020$ 2,770$ 250$ 612$ 636$ (24)$
Current liabilities 82$ 82$ -$ 25$ 17$ 8$
Noncurrent liabilities 683 562 121.00 290 216 74.00
Deferred inflows 91 264 (173.00) 28 86 (58.00)
Total liabilities 856$ 908$ (52)$ 343$ 319$ 24$
Net investment in capital assets 976$ 1,135$ (159)$ 388$ 433$ (45)$
Restricted - - - - - -
Unrestricted 1,187 727 460 (119) (116) (3)
Total net position 2,163$ 1,862$ 301$ 269$ 317$ (48)$
Current assets as percentage
of current liabilities 2288% 1839% 393% 659%
Sanitation Golf Course
City of Salina, Kansas
Management’s Discussion and Analysis
Year Ended December 31, 2022
14
Revenues, Expenses, and Changes in Net Position
Summarized comparative Statements of Revenues, Expenses and Changes in Net Position follows
for the years ended December 31, 2022 and 2021:
2022 2021 Change 2022 2021 Change
Operating revenues 4,099$ 3,636$ 463$ 24,742$ 23,668$ 1,074$
Operating expenses 774 1,746 (972) 14,595 12,078 2,517
Operating income 3,326$ 1,890$ 1,436$ 10,147$ 11,590$ (1,443)$
Nonoperating revenues (expenses) (14) (90) 76 (1,290) (1,232) (58)
Income (loss) before transfers 3,312$ 1,800$ 1,512$ 8,857$ 10,358$ (1,501)$
Transfers in (out) (659) (2,271) 1,612 (3,890) (13,913) 10,023
Change in net position 2,652$ (471)$ 3,123$ 4,967$ (3,555)$ 8,522$
Net position Jan 1 5,666$ 6,137$ (471)$ 85,682$ 87,375$ (1,693)$
Restatement - - - 17,276 1,862 15,414
Net position Jan 1, restated 5,666 6,137 (471) 102,958 89,237 13,721
Net position Dec 31 8,318$ 5,666$ 2,652$ 107,925$ 85,682$ 22,243$
2022 2021 Change 2022 2021 Change
Operating revenues 3,474$ 3,423$ 51$ 857$ 689$ 168$
Operating expenses 2,675 3,655 (980) 916 878 38
Operating income 799$ (232)$ 1,031$ (58)$ (189)$ 131$
Nonoperating revenue (expenses) - - - - - -
Income (loss) before transfers 799$ (232)$ 1,031$ (58)$ (189)$ 131$
Transfers in (out) (497) (497) - 10 - 10
Change in net position 301$ (729)$ 1,031$ (48)$ (189)$ 141$
Net position Jan 1 1,862$ 2,591$ (729)$ 317$ 506$ (189)$
Restatement - - - - - -
Net position Jan 1, restated 1,862 2,591 (729) 317 506 (189)
Net position Dec 31 2,163$ 1,862$ 302$ 269$ 317$ (48)$
Solid Waste Disposal Water and Sewer
Sanitation Golf Course
All enterprise funds continue to show healthy net position:
City of Salina, Kansas
Management’s Discussion and Analysis
Year Ended December 31, 2022
15
Budgetary Highlights
The objective of budgetary controls is to ensure compliance with legal provisions embodied in the
annual appropriated budget approved by the City Commission. The legal level of budgetary control
is maintained at the fund level, in accordance with State Statutes. Management control is
maintained at the departmental level. Within the departments, considerable discretion is permitted.
The City uses an encumbrance accounting system, in which estimated purchase orders are
recorded prior to the release of purchase orders to vendors. Open purchase orders are reported as
reservations of budgetary basis fund balances as of December 31, 2022. Formal budgetary
amendments are limited to those circumstances in which the need is perceived to alter the total
fund budget. Reallocation among departments or line items are not typically recorded as budgetary
amendments.
However, in addition to formal amendments, departments within the City are allowed to transfer
budget between line items within a department. Budgets may also be transferred from department
to department within each fund. As a result of these transfers, the original budget and the final
budgets may not be the same for departments within a fund.
Capital Assets and Debt Administration
Capital Assets
The total amount invested in Capital Assets for the City as of December 31, 2022, was $351.5
million, net of accumulated depreciation and amortization.
The following table illustrates the Capital Asset balances by various classes of assets as of
December 31, 2022 and 2021:
2022 2021 2022 2021 2022 2021
Equipment, furniture and fixtures 2,107$ 2,378$ 663$ 902$ 2,769$ 3,280$
Vehicles 2,686 2,315 676 885 3,361 3,200
Buildings and improvements 26,568 27,905 7,540 7,964 34,108 35,869
Land 24,647 24,647 2,386 2,386 27,034 27,033
Infrastructure 137,662 140,690 82,592 83,646 220,254 224,336
Leasehold improvements 357 357 - - 357 357
Construction in progress 23,872 20,327 39,713 38,987 63,585 59,314
Total 217,899$ 218,619$ 133,570$ 134,770$ 351,470$ 353,389$
Governmental Activity Business-type Activity Total
City of Salina, Kansas
Management’s Discussion and Analysis
Year Ended December 31, 2022
16
Changes to capital assets may be summarized as follows:
Governmental Business-type Total
Additions 6,176$ 2,876$ 9,052$
Retirements (38) (25) (63)
Depreciation and amortization (6,858) (4,050) (10,908)
Net reductions (721)$ (1,199)$ (1,920)$
Additional information on the City’s capital assets can be found in Note 5. of the notes to the basic
financial statements.
Debt Management
The City’s general policy for general obligation bonds is to issue them for no more than 20 years for
the City at Large portion, with some exceptions permitted for extraordinary projects. On special
assessment bonds, the maturity may extend to 20 years.
The outstanding general obligation bonds for governmental activities as of December 31, 2022,
totaled $65,181,972. There were no temporary notes outstanding. Loans payable outstanding in
the amount of $12,240,905 related to SFH QalicB, a blended component unit of the City.
Business-type activities had $8,696,478 in revenue bonds outstanding and $6,911,392 in general
obligation bonds. Revenues generated by user fees are pledged to retire all of the bonds issued by
business-type activities. In addition, a loan payable is outstanding in the amount of $43,798,557.
The City engaged in the following debt transactions during 2022:
On April 28th, the City issued Series 2022-A, General Obligation Bonds in the amount of
$7,840,000 The proceeds were used to finance construction of a 9th Street Bridge,
purchase Sanitation Trucks, replace HVAC units at Tony’s Pizza Event Center, Design for
the Smoky Hill River Renewal Project, Magnolia Hills Estates No. 2, Stone Lake Phase 3A
and the Markley Trail.
Additional information on the City’s debt can be found in Note 6, of the notes to the basic financial
statements.
Requests for Information
This financial report is intended to give the reader a general overview of the City’s finances.
Questions about information in this report or requests for additional information should be directed
to the Director of Finance, Room 206, 300 West Ash Street, Salina, Kansas, 67401.
City of Salina, Kansas
Statement of Net Position
December 31, 2022
See Notes to Financial Statements 17
Total Total Total Salina Salina
Governmental Business-type Primary Airport Housing
Activities Activities Government Authority Authority
Assets
Current Assets
Cash and investments 130,555,268$ 49,554,201$ 180,109,469$ 3,588,407$ 2,538,529$
Receivables, net of allowance 594,360 103,972
Accounts 2,367,679 1,861,273 4,228,952 - -
Taxes 16,445,959 - 16,445,959 - -
Interest 5,141 16 5,157 - -
Leases - - - 682,175 -
Interest - leases - - - 7,997 -
Inventory 267,481 614,535 882,016 - 38,377
Restricted cash and investments - - - - 141,863
Prepaid expenses - - - 18,746 113,271
Total current assets 149,641,528 52,030,025 201,671,553 4,891,685 2,936,012
Noncurrent Assets
Capital assets, nondepreciable
Construction in progress 23,872,057 39,713,436 63,585,493 475,414 136,350
Land 24,646,334 2,386,334 27,032,668 9,920,765 1,481,569
Capital assets, depreciable 314,964,834 174,223,545 489,188,379 91,420,736 8,808,594
Less: Accumulated depreciation 145,584,691 82,753,216 228,337,907 53,453,721 5,863,078
Leases receivable - - - 3,009,970 -
Total noncurrent assets 217,898,534 133,570,099 351,468,633 51,373,164 4,563,435
Total assets 367,540,062 185,600,124 553,140,186 56,264,849 7,499,447
Deferred outflows of resources
KPERS OPEB deferred outflows of resources 28,517 14,165 42,682 5,788 276
OPEB deferred outflows of resources 381,683 61,958 443,641 - -
Pension deferred outflows of resources 9,834,696 1,143,349 10,978,045 381,567 157,304
Deferred charge on bond issuance - - - 760,424 -
Total deferred outflows of resources 10,244,896 1,219,472 11,464,368 1,147,779 157,580
Primary Government Component Units
City of Salina, Kansas
Statement of Net Position (Continued)
December 31, 2022
See Notes to Financial Statements 18
Total Total Total Salina Salina
Governmental Business-type Primary Airport Housing
Activities Activities Government Authority Authority
Liabilities
Current Liabilities
Accounts payable 2,136,638 429,041 2,565,679 697,635 35,784
Retainage payable 591,981 - 591,981 - -
Accrued liabilities 1,336,906 166,528 1,503,434 222,096 33,655
Accrued interest payable 503,495 502,089 1,005,584 194,893 -
Deposits payable - 282,499 282,499 - 70,913
Unearned revenue 6,659,339 - 6,659,339 - 16,497
Current portion of compensated absences 723,032 160,616 883,648 58,021 2,677
Current portion of temporary notes payable - - - - -
Current portion of loans payable - 3,628,170 3,628,170 42,157 -
Current portion of leases payable 148,302 - 148,302 - -
Current portion of revenue bonds payable - 795,000 795,000 - -
Current portion of general obligation bonds payable 5,720,000 952,000 6,672,000 8,355,000 -
Total current liabilities 17,819,693 6,915,943 24,735,636 9,569,802 159,526
Noncurrent Liabilities
Accrued liabilities - - - - -
Compensated absences 918,446 199,640 1,118,086 - 24,098
Security deposits returnable - - - 128,146 -
OPEB obligation 3,419,949 556,290 3,976,239 - -
KPERS OPEB obligation 257,078 127,697 384,775 9,003 -
Net pension liability 38,216,024 3,449,776 41,665,800 942,015 396,633
Loans payable 12,240,905 40,170,387 52,411,292 337,101 -
Leases payable 500,729 - 500,729 - -
Revenue bonds payable - 7,901,478 7,901,478 - -
General obligation bonds payable 59,461,972 5,959,392 65,421,364 16,195,730 -
Landfill postclosure care liabilities - 2,372,698 2,372,698 - -
Total other liabilities 115,015,103 60,737,358 175,752,461 17,611,995 420,731
Total liabilities 132,834,796 67,653,301 200,488,097 27,181,797 580,257
Deferred inflows of resources
Property taxes 15,815,648 - 15,815,648 - -
KPERS OPEB deferred inflows of resources 215,265 106,930 322,195 17,499 6,775
Deferred leases - - - 3,580,083 -
OPEB deferred inflows of resources 608,904 98,839 707,743 - -
Pension deferred inflows of resources 1,867,399 282,587 2,149,986 24,205 123,444
Total deferred inflows of resources 18,507,216 488,356 18,995,572 3,621,787 130,219
Total liabilities and deferred inflows of resources 151,342,012 68,141,657 219,483,669 30,803,584 710,476
Net Position
Net investment in capital assets 142,398,543 75,932,904 218,331,447 24,694,502 4,563,435
Restricted for:
Permanent funds:
Expendable 548,172 - 548,172 - 154
Public works 65,593,823 - 65,593,823 - -
Debt service 2,196,006 1,346,625 3,542,631 - -
Unrestricted 15,706,402 41,398,410 57,104,812 1,914,542 2,382,962
Total net position 226,442,946$ 118,677,939$ 345,120,885$ 26,609,044$ 6,946,551$
Primary Government Component Units
City of Salina, Kansas
Statement of Activities
For the Year Ended December 31, 2022
See Notes to Financial Statements 19
Operating Capital Total Total Salina Salina
Charges for Grants and Grants and Governmental Business-type Airport Housing
Expenses Services Contributions Contributions Activities Activities Total Authority Authority
Governmental activities
General government 16,479,381$ 5,516,275$ 259,238$ -$ (10,703,868)$ -$ (10,703,868)$ -$ -$
Public safety 29,380,775 4,926,340 1,157,629 - (23,296,806) - (23,296,806) - -
Public works 11,141,122 407,541 1,405,999 - (9,327,582) - (9,327,582) - -
Public health and sanitation 1,882,876 60,167 277,304 - (1,545,405) - (1,545,405) - -
Culture and recreation 8,145,408 967,945 289,816 - (6,887,647) - (6,887,647) - -
Planning and development 3,415,263 299,885 16,675 - (3,098,703) - (3,098,703) - -
Interest on long-term debt 2,151,604 - - - (2,151,604) - (2,151,604) - -
Total governmental activities 72,596,429 12,178,153 3,406,661 - (57,011,615) - (57,011,615) - -
Business-type activities
Solid Waste Disposal 787,730 4,047,428 - - - 3,259,698 3,259,698 - -
Water and Sewer 15,885,026 21,839,834 - - - 5,954,808 5,954,808 - -
Sanitation 2,675,420 3,474,084 - - - 798,664 798,664 - -
Golf Course 915,796 784,528 - - - (131,268) (131,268) - -
Total business-type activities 20,263,972 30,145,874 - - - 9,881,902 9,881,902 - -
Total primary government 92,860,401 42,324,027 3,406,661 - (57,011,615) 9,881,902 (47,129,713) - -
Component units
Salina Airport Authority 7,317,904 3,118,576 - 5,292,019 - - - 1,092,691 -
Salina Housing Authority 2,748,717 382,976 2,166,414 155,468 - - - - (43,859)
Total component units 10,066,621 3,501,552 2,166,414 5,447,487 - - - 1,092,691 (43,859)
General Revenues
Property taxes levied for
General purposes 10,705,736 - 10,705,736 2,431,667 -
Debt service 2,991,642 - 2,991,642 - -
Motor vehicle tax
General purposes 2,013,660 - 2,013,660 - -
Sales tax
General purposes 16,697,633 - 16,697,633 - -
Selective purposes 14,978,617 - 14,978,617 - -
Other taxes
General purposes 7,438,260 - 7,438,260 - -
Investment revenues 486,951 - 486,951 8,383 4,209
Interest income - leases - - - 105,299 -
Miscellaneous (425,781) 3,027,257 2,601,476 - -
Gain on disposal of capital assets 398,199 - 398,199 60,778 12,181
Bond issuance costs - - - (11,640) -
Transfers, net 5,036,300 (5,036,300) - - -
Total general revenues 60,321,217 (2,009,043) 58,312,174 2,594,487 16,390
Change in net position 3,309,602 7,872,859 11,182,461 3,687,178 (27,469)
Net position - beginning, as previously reported 223,133,344 93,529,507 316,662,851 22,921,866 6,974,020
Prior period adjustment - 17,275,573 17,275,573 - -
Net position - beginning, restated 223,133,344 110,805,080 333,938,424 22,921,866 6,974,020
Net position - ending 226,442,946$ 118,677,939$ 345,120,885$ 26,609,044$ 6,946,551$
Program Revenues Primary Government Component Units
Changes in Net Position
Net (Expenses) Revenue and
City of Salina, Kansas
Balance Sheet - Governmental Funds
December 31, 2022
See Notes to Financial Statements
Former
Sales Tax Schilling AFB Debt Capital
General Capital Environmental Service Projects
Assets
Cash and investments 24,903,235$ 8,337,703$ 65,823,996$ 2,136,972$ 766,972$
Restricted cash - - - - -
Receivables, net of allowance
Accounts 1,274,119 - - - -
Taxes 13,163,521 - - 3,282,438 -
Interest 5,141 - - - -
Inventory 156,576 - - - -
Due from other funds - - - - -
Total assets 39,502,592$ 8,337,703$ 65,823,996$ 5,419,410$ 766,972$
Liabilities, Deferred Inflows of
Resources and Fund Balances
Liabilities
Accounts payable 214,397 274,748 230,173 - 374,488
Retainage payable - - - - 591,981
Accrued expenditures 867,943 - - - -
Unearned revenue - - - - -
Temporary notes payable - - - - -
Due to other funds - - - - -
Total liabilities 1,082,340 274,748 230,173 - 966,469
Deferred inflows of resources
Unavailable revenue - property taxes 12,437,245 - - 3,223,404 -
Unavailable revenue - other 154,999 - - - -
Total deferred inflows of resources 12,592,244 - - 3,223,404 -
Fund Balance
Nonspendable 156,576 - - - -
Restricted - - 61,424,146 2,196,006 -
Committed - 7,625,529 - - -
Assigned 357,738 437,426 4,169,677 - 2,748,819
Unassigned 25,313,694 - - - (2,948,316)
Total fund balances 25,828,008 8,062,955 65,593,823 2,196,006 (199,497)
Total liabilities, deferred inflows of
resources and fund balances 39,502,592$ 8,337,703$ 65,823,996$ 5,419,410$ 766,972$
20
Other Total
Federal Governmental Governmental
Grants Funds Funds
6,876,481$ 16,437,513$ 125,282,872$
- - -
- 3,069,338 4,343,457
- - 16,445,959
- - 5,141
- - 156,576
- - -
6,876,481$ 19,506,851 146,234,005
62,444 919,900 2,076,150
- - 591,981
- 14,559 882,502
6,659,339 - 6,659,339
- - -
- 20,000 20,000
6,721,783 954,459 10,229,972
- - 15,660,649
- - 154,999
- - 15,815,648
- - 156,576
- 3,937,773 67,557,925
12,448,183 20,073,712
- 2,166,424 9,880,084
154,698 12 22,520,088
154,698 18,552,392 120,188,385
6,876,481$ 19,506,851$ 146,234,005$
City of Salina, Kansas
Reconciliation of the Balance Sheet of
Governmental Funds to the Statement of Net Position
December 31, 2022
See Notes to Financial Statements 21
Total Governmental Fund Balances 120,188,385$
Amounts reported for governmental activities in the
statement of net position are different because
Capital assets used in governmental activities are not financial
resources and therefore are not reported in the funds
Cost of capital assets 363,483,225$
Accumulated depreciation 145,584,691 217,898,534
Pension contributions are reported as an expense in the funds and
as a deferred outflow of resources in the governmental activities
in the statement of net position.10,244,896
Pension fundings are reported as a revenue in the funds and as a
deferred inflow of resources in the governmental activities in the
statement of net position.(2,691,568)
Certain intrafund transactions have been eliminated between the
City's primary funds and the QALICB blended component unit.(1,816,406)
An internal service fund is used by the City's management to
charge the costs of the worker's compensation program. The
assets and liabilities of the internal service fund are included
with governmental activities.4,729,037
The following liabilities, including bonds payable, are not due
and payable in the current period and therefore are not reported
as liabilities in the funds.
These liabilities at year end consist of:
Compensated absences 1,641,478
Net OPEB obligation 3,677,027
Net pension liability 38,216,024
Bonds payable 65,181,972
Loans payable 12,240,905
Leases payable 649,031
Accrued interest on the bonds 503,495 (122,109,932)
Net Position of Governmental Activities 226,442,946$
City of Salina, Kansas
Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds
For the Year Ended December 31, 2022
See Notes to Financial Statements
Former
Sales Tax Schilling AFB Debt Capital
General Capital Environmental Service Projects
Revenues
Taxes
Real estate taxes 10,554,177$ -$ -$ 2,991,642$ -$
Delinquent taxes 117,647 - - 33,912 -
Motor vehicle taxes 1,652,539 - - 361,121 -
General sales taxes 16,697,633 - - - -
Selective sales taxes - 10,435,229 - - -
Other taxes 6,028,427 - - - -
Intergovernmental 1,184,485 - - - 30,000
Special assessments - - - 1,409,833 -
Licenses and permits - - - - -
Charges for services 6,580,579 - - - -
Investment revenue 206,496 - 209,872 - -
Donations - - - - -
Miscellaneous 832,136 - - 172,199 -
Total revenues 43,854,119$ 10,435,229$ 209,872$ 4,968,707$ 30,000$
Expenditures
Current
General government 6,783,483$ -$ -$ -$ -$
Public safety 24,824,641 - - - -
Public works 5,846,877 - - - -
Public health and sanitation 800,884 - - - -
Culture and recreation 4,025,077 - - - -
Planning and development 702,721 - - - -
Miscellaneous - - - - -
Capital outlay 372,260 1,440,852 1,313,816 - 3,418,056
Debt service
Principal retirement - - - 5,005,734 3,609,999
Interest and other charges - - - 1,804,561 121,137
Total expenditures 43,355,943 1,440,852 1,313,816 6,810,295 7,149,192
Excess (deficiency) of revenue
over (under) expenditures 498,176 8,994,377 (1,103,944) (1,841,588) (7,119,192)
Other Financing Sources (Uses)
Issuance of bonds - - - - 7,840,000
Bond and temporary note premium - - - - 1,200
Transfers in 5,806,300 - - 1,925,930 -
Transfers (out)(1,540,000) (10,333,850) - - -
Total other financing sources (uses)4,266,300 (10,333,850) - 1,925,930 7,841,200
Net change in fund balances 4,764,476 (1,339,473) (1,103,944) 84,342 722,008
Fund balances (Deficit) - Beginning of year 21,063,532 9,402,428 66,697,767 2,111,664 (921,505)
Fund balances (Deficit) - End of year 25,828,008$ 8,062,955$ 65,593,823$ 2,196,006$ (199,497)$
22
Other Total
Federal Governmental Governmental
Grants Funds Funds
-$ -$ 13,545,819$
- - 151,559
- - 2,013,660
- - 16,697,633
- 4,543,388 14,978,617
- - 6,028,427
830,155 2,740,030 4,784,670
- - 1,409,833
- 14,600 14,600
- 966,786 7,547,365
- 44,360 460,728
- 104,558 104,558
- 697,126 1,701,461
830,155$ 9,110,848 69,438,930
-$ -$ 6,783,483$
- 697,328 25,521,969
- - 5,846,877
539,516 313,223 1,653,623
- 2,273,867 6,298,944
- 2,047,963 2,750,684
- 36,188 36,188
- 6,084,394 12,629,378
- - 8,615,733
- 200,129 2,125,827
539,516 11,653,092 72,262,706
290,639 (2,542,244) (2,823,776)
- - 7,840,000
- - 1,200
- 10,000,711 17,732,941
- (902,791) (12,776,641)
- 9,097,920 12,797,500
290,639 6,555,676 9,973,724
(135,941) 11,996,716 110,214,661
154,698$ 18,552,392$ 120,188,385$
City of Salina, Kansas
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund
Balances of the Governmental Funds to the Statement of Activities
For the Year Ended December 31, 2022
See Notes to Financial Statements 23
Total Net Change In Fund Balances - Governmental Funds 9,973,724$
Amounts reported for governmental activities in the
statement of activities are different because
Capital outlays to purchase or build assets are reported in governmental funds
as expenditures. However, for governmental activities those costs are shown
in the statement of net position and allocated over their estimated useful lives
as annual depreciation and amortization expenses in the statement of activities.
This is the amount by which depreciation and amortization expense exceeds
capital outlays in the period.
Capital outlays 5,488,675$
Depreciation and amortization expense (6,858,231) (1,369,556)
Interest on long-term debt in the statement of activities differs from the amount
reported in the governmental funds because interest is recorded as an
expenditure in the funds when it is due, and thus requires the use of current
financial resources. In the statement of activities, however, interest expense
is recognized as the interest accrues, regardless of when it is due. This is
the amount by which interest increased.(25,777)
An internal service fund is used by the City's management to charge the
costs of certain activities to the individual funds. The revenues and expenses
of certain internal service funds are reported with governmental activities.220,426
Certain intrafund transactions have been eliminated between the City's
primary funds and the QALICB blended component unit.(303,774)
Some expenses reported in the statement of activities, such as compensated
absences and other postemployment benefits, are reported as paid in
the governmental funds 1,213,790
Pension payments are reported as expenditures in the governmental funds and
do not affect the statement of net activities.(3,806,741)
Other changes 280,165
Bond, temporary note, and loan proceeds and leases are other financing sources in the
governmental funds, but they increase long-term liabilities in the statement of net
position and do not affect the statement of activities. Also, governmental funds
report the effect of issuance costs, premiums, discounts, and similar items when
debt is first issued, whereas these amounts are deferred and amortized in the
statement of activities. This amount is the net effect of these differences in the
treatment of long-term debt and related items. (7,841,200)
Repayment of bond principal and bond issuance costs is an expenditure
in the governmental funds, but it reduces long-term liabilities in the statement
of net position and does not affect the statement of activities. 4,968,545
Change in Net Position of Governmental Activities 3,309,602$
City of Salina, Kansas
Budget Comparison Statement of Revenues, Expenditures and Changes in Fund
Balance – Budget and Actual (Non - GAAP Basis) General Fund
For the Year Ended December 31, 2022
See Notes to Financial Statements 24
Variance with
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Taxes
Real estate taxes 10,681,513$ 10,681,513$ 10,554,177$ (127,336)$
Delinquent taxes 172,000 172,000 117,647 (54,353)
Motor vehicle taxes 1,256,306 1,256,306 1,652,539 396,233
General sales tax 13,418,742 13,418,742 16,697,633 3,278,891
Other taxes 5,242,000 5,242,000 6,028,427 786,427
Intergovernmental 1,169,000 1,169,000 1,184,485 15,485
Charges for services 5,703,860 5,703,860 6,580,579 876,719
Investment revenue 300,000 300,000 206,496 (93,504)
Miscellaneous 368,560 368,560 832,136 463,576
Total revenues 38,311,981 38,311,981 43,854,119 5,542,138
Expenditures
Current
General government 6,322,722 6,322,722 6,783,483 (460,761)
Public safety 22,755,735 22,755,735 24,824,641 (2,068,906)
Public works 4,682,841 4,682,841 5,846,877 (1,164,036)
Public health and sanitation - - 800,884 (800,884)
Culture and recreation 6,542,559 6,542,559 4,025,077 2,517,482
Planning and development 2,840,206 2,840,206 702,721 2,137,485
Capital outlay 240,000 240,000 372,260 (132,260)
Total expenditures 43,384,063 43,384,063 43,355,943 28,120
Excess (deficiency) of revenues
over (under) expenditures (5,072,082) (5,072,082) 498,176 5,570,258
Other Financing Sources (Uses)
Transfers in 5,806,300 5,806,300 5,806,300 -
Transfers (out)(1,655,500) (1,655,500) (1,540,000) 115,500
Total other financing sources (uses) 4,150,800 4,150,800 4,266,300 115,500
Net Change in Fund Balance (921,282) (921,282) 4,764,476 5,685,758
Fund Balance, Beginning 21,063,532 21,063,532 19,785,424 (1,278,108)
Fund Balance, Ending 20,142,250$ 20,142,250$ 24,549,900$ 4,407,650$
Reconcilation to GAAP
Accounts receivable 1,304,865
Taxes receivable 13,121,855
Inventory 156,576
Accrued wages (867,943)
Deferred revenue (12,437,245)
GAAP Fund Balance, December 31 25,828,008$
City of Salina, Kansas
Budget Comparison Statement of Revenues, Expenditures and Changes in Fund
Balance – Budget and Actual (Non - GAAP Basis) Sales Tax Capital Fund
For the Year Ended December 31, 2022
See Notes to Financial Statements 25
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Taxes
Selective sales tax 9,020,000$ 9,020,000$ 10,435,229$ 1,415,229$
Total revenues 9,020,000 9,020,000 10,435,229 1,415,229
Expenditures
Capital outlay 1,080,000 1,080,000 1,018,926 61,074
Total expenditures 1,080,000 1,080,000 1,018,926 61,074
Excess (deficiency) of revenues
over (under) expenditures 7,940,000 7,940,000 9,416,303 1,476,303
Other Financing Sources (Uses)
Transfers (out)(10,333,850) (10,333,850) (10,333,850) -
Total other financing sources (uses) (10,333,850) (10,333,850) (10,333,850) -
Net Change in Fund Balance (2,393,850) (2,393,850) (917,547) 1,476,303
Fund Balance, Beginning 9,402,428 9,402,428 9,402,428 -
Fund Balance, Ending 7,008,578$ 7,008,578$ 8,484,881$ 1,476,303$
Reconcilation to GAAP
Current year encumbrances (421,926)
GAAP Net Change in Fund Balance (1,339,473)$
City of Salina, Kansas
Statement of Net Position
Proprietary Funds
December 31, 2022
See Notes to Financial Statements 26
Solid Water Total Internal
Waste and Enterprise Service
Disposal Sewer Sanitation Golf Course Funds Funds
Assets
Current assets:
Cash and investments 9,598,676$ 38,259,558$ 1,624,957$ 71,010$ 49,554,201$ 5,272,396$
Receivables, net of allowance
Accounts 371,737 1,240,895 248,641 - 1,861,273 -
Interest 16 - - - 16 -
Inventory and prepaid supplies - 586,413 - 28,122 614,535 110,905
Total current assets 9,970,429 40,086,866 1,873,598 99,132 52,030,025 5,383,301
Capital assets:
Nondepreciable capital assets:
Construction in progress 265 39,713,171 - - 39,713,436 -
Land 682,000 1,689,334 - 15,000 2,386,334 -
Depreciable capital assets:
Capital assets 13,304,495 156,759,503 2,848,648 1,310,899 174,223,545 168,234
Less: accumulated depreciation 10,914,668 69,028,270 1,872,464 937,814 82,753,216 154,325
Total capital assets 3,072,092 129,133,738 976,184 388,085 133,570,099 13,909
Total assets 13,042,521 169,220,604 2,849,782 487,217 185,600,124 5,397,210
Deferred outflows of resources:
KPERS OPEB deferred outflows of resources 1,437 9,203 2,648 877 14,165 729
OPEB deferred outflows of resources 7,137 40,318 12,021 2,482 61,958 -
Pension deferred outflows of resources 147,644 718,854 155,399 121,452 1,143,349 50,723
Total deferred outflows of resources 156,218 768,375 170,068 124,811 1,219,472 51,452
City of Salina, Kansas
Statement of Net Position (Continued)
Proprietary Funds
December 31, 2022
See Notes to Financial Statements 27
Solid Water Total Internal
Waste and Enterprise Service
Disposal Sewer Sanitation Golf Course Funds Funds
Liabilities
Current liabilities:
Accounts payable 61,093$ 356,305$ 7,860$ 3,783$ 429,041$ 60,488$
Interest payable 32,805 469,284 - - 502,089 -
Accrued expenses 17,694 103,891 32,411 12,532 166,528 32,460
Meter deposits payable - 282,499 - - 282,499 -
Temporary notes payable - - - - - -
Current portion of compensated absences payable 11,916 98,150 41,609 8,941 160,616 7,407
Current portion of accrued claims payable - - - - - 421,944
Current portion of loans payable - 3,628,170 - - 3,628,170 -
Current portion of general obligation bonds payable 234,000 718,000 - - 952,000 -
Current portion of revenue bonds payable - 795,000 - - 795,000 -
Total current liabilities 357,508 6,451,299 81,880 25,256 6,915,943 522,299
Noncurrent liabilities:
Compensated absences payable 14,811 121,997 51,719 11,113 199,640 9,206
Accrued claims payable - - - - - -
OPEB obligation 64,945 361,358 107,739 22,248 556,290 -
KPERS OPEB obligation 12,953 82,966 23,872 7,906 127,697 6,574
Net pension liability 468,918 2,232,312 499,782 248,764 3,449,776 161,523
Payable from restricted assets
Loans payable - 40,170,387 - - 40,170,387 -
General obligation bonds payable 1,535,232 4,424,160 - - 5,959,392 -
Revenue bonds payable - 7,901,478 - - 7,901,478 -
Landfill postclosure care liabilities 2,372,698 - - - 2,372,698 -
Total noncurrent liabilities 4,469,557 55,294,658 683,112 290,031 60,737,358 177,303
Total liabilities 4,827,065 61,745,957 764,992 315,287 67,653,301 699,602
Deferred inflows of resources
KPERS OPEB deferred inflows of resources 10,848 69,472 19,990 6,620 106,930 5,505
OPEB deferred inflows of resources 11,385 64,318 19,176 3,960 98,839 -
Pension deferred inflows of resources 30,305 182,704 52,303 17,275 282,587 14,518
Total deferred inflows of resources 52,538 316,494 91,469 27,855 488,356 20,023
Total liabilities and deferred inflows
of resources 4,879,603 62,062,451 856,461 343,142 68,141,657 719,625
Net Position
Net investment in capital assets 3,072,092 71,496,543 976,184 388,085 75,932,904 13,909
Restricted
Restricted for bond retirement - 1,346,625 - - 1,346,625 -
Unrestricted (deficit)5,247,044 35,083,360 1,187,205 (119,199) 41,398,410 4,715,128
Total net position 8,319,136$ 107,926,528$ 2,163,389$ 268,886$ 118,677,939$ 4,729,037$
City of Salina, Kansas
Statement of Revenues, Expenses and Changes in Net Position
Proprietary Funds
For the Year Ended December 31, 2022
See Notes to Financial Statements 28
Solid Waste Water and Internal
Disposal Sewer Sanitation Golf Course Total Service Fund
Operating Revenues
Charges for services 4,047,428$ 21,839,834$ 3,474,084$ 784,528$ 30,145,874$ 8,022,849$
Miscellaneous 51,972 2,902,407 30 72,848 3,027,257 26,223
Total operating revenues 4,099,400 24,742,241 3,474,114 857,376 33,173,131 8,049,072
Operating Expenses
General government - - - - - 7,908,646
Public works 639,495 10,883,710 2,516,563 - 14,039,768 -
Recreation - - - 870,812 870,812 -
Depreciation 134,242 3,711,786 158,857 44,984 4,049,869 -
Total operating expenses 773,737 14,595,496 2,675,420 915,796 18,960,449 7,908,646
Operating income (loss) 3,325,663 10,146,745 798,694 (58,420) 14,212,682 140,426
Nonoperating Revenues (Expenses)
Interest expense (38,071) (1,370,866) - - (1,408,937) -
Accretion of bond premium 24,078 81,336 - - 105,414 -
Total nonoperating revenues (expenses) (13,993) (1,289,530) - - (1,303,523) -
Income (loss) before transfers 3,311,670 8,857,215 798,694 (58,420) 12,909,159 140,426
Transfers in 42,500 5,178,672 - 10,000 5,231,172 80,000
Transfers out (701,700) (9,068,422) (497,350) - (10,267,472) -
Change in net position 2,652,470 4,967,465 301,344 (48,420) 7,872,859 220,426
Net Position, Beginning, as previously reported 5,666,666 85,683,490 1,862,045 317,306 93,529,507 4,508,611
Prior period adjustment - 17,275,573 - - 17,275,573 -
Net Position, Beginning, restated 5,666,666 102,959,063 1,862,045 317,306 110,805,080 4,508,611
Net Position, Ending 8,319,136$ 107,926,528$ 2,163,389$ 268,886$ 118,677,939$ 4,729,037$
City of Salina, Kansas
Statement of Cash Flows
Proprietary Funds
For the Year Ended December 31, 2022
See Notes to Financial Statements 29
Solid Waste Water and Internal
Disposal Sewer Sanitation Golf Course Total Service Fund
Cash Flows from Operating Activities
Cash received from customers and users 3,915,233$ 21,950,239$ 3,462,226$ 784,528$ 30,112,226$ 8,022,849$
Cash paid to suppliers of goods or services (193,815) (7,198,055) (1,523,673) (438,587) (9,354,130) (8,273,155)
Cash paid to employees (560,062) (3,834,187) (1,087,893) (449,528) (5,931,670) 14,496
Other operating receipts 51,972 2,762,840 30 72,848 2,887,690 26,223
Net cash provided by (used in) operating activities 3,213,328 13,680,837 850,690 (30,739) 17,714,116 (209,587)
Cash Flows from Capital and Related Financing Activities
Acquisition and construction of capital assets - (2,850,764) - - (2,850,764) -
Proceeds from loans - 2,035,480 - - 2,035,480 -
Principal payments - loans (1,839,714) (1,975,289) - - (3,815,003) -
Principal payments - general obligation bonds - (1,035,351) - - (1,035,351) -
Principal payments - revenue bonds - (775,000) - - (775,000) -
Interest paid (40,274) (1,402,384) - - (1,442,658) -
Net cash used in capital and related financing activities (1,879,988) (6,003,308) - - (7,883,296) -
Cash Flows from Noncapital and Related Financing Activities
Transfers in 42,500 5,178,672 - 10,000 5,231,172 80,000
Transfers out (701,700) (9,068,422) (497,350) - (10,267,472) -
Net cash provided by (used in) noncapital financing activities (659,200) (3,889,750) (497,350) 10,000 (5,036,300) 80,000
Cash and Cash Equivalents, Beginning of Year 8,924,536 34,471,779 1,271,617 91,749 44,759,681 5,401,983
Cash and Cash Equivalents, End of Year 9,598,676$ 38,259,558$ 1,624,957$ 71,010$ 49,554,201$ 5,272,396$
Reconciliation of Operating Income (Loss) to Net Cash
Provided by (used in) Operating Activities
Operating income (loss) 3,325,663$ 10,146,745$ 798,694$ (58,420)$ 14,212,682$ 140,426$
Adjustment to reconcile operating income (loss) to net cash
provided by (used in) operating activities:
Depreciation expense 134,242 3,711,786 158,857 44,984 4,049,869 -
(Increase) decrease in receivables (132,195) 110,405 (11,858) - (33,648) -
(Increase) decrease in inventory - (199,446) - (7,943) (207,389) 25,470
(Increase) decrease in deferred outflows (41,190) (199,127) (42,958) (33,544) (316,819) (13,376)
Increase (decrease) in accounts payable (125,276) 192,942 1,096 3,358 72,120 (19,467)
Increase (decrease) in accrued expenses 17,694 103,891 32,411 12,532 166,528
Increase (decrease) in accrued compensation absences (21,624) (178,116) (75,510) (16,226) (291,476) (176,439)
Increase (decrease) in claims payable - (139,567) - - (139,567) (169,062)
Increase (decrease) in net pension liability 161,453 768,607 172,079 85,652 1,187,791 55,614
Increase (decrease) in net KPERS OPEB obligation (3,763) (24,100) (6,935) (2,296) (37,094) (1,910)
Increase (decrease) in net OPEB obligation (1,567) (8,719) (2,600) (537) (13,423) -
Increase (decrease) in meter deposits payable - - - - - -
Increase (decrease) in deferred inflows (100,109) (604,464) (172,586) (58,299) (935,458) (50,843)
Total adjustments (112,335) 3,534,092 51,996 27,681 3,501,434 (350,013)
Net cash provided by (used in) operating activities 3,213,328$ 13,680,837$ 850,690$ (30,739)$ 17,714,116$ (209,587)$
City of Salina, Kansas
Statement of Fiduciary Net Position
Fiduciary Funds
December 31, 2022
See Notes to Financial Statements 30
Custodial
Fund
Assets
Cash and investments 6,059$
Total assets 6,059
Liabilities and Net Position
Liabilities
Accounts payable -
Total liabilities -
Net Position
Restricted for individuals, organizations, and other governments 6,059
Total net position 6,059$
City of Salina, Kansas
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
December 31, 2022
See Notes to Financial Statements 31
Custodial
Funds
Additions
Miscellaneous 25,964$
Total additions 25,964
Deductions
Contractual services 19,906
Total deductions 19,906
Change in Net Position 6,058
Net Position, Beginning of Year 1
Net Position, End of Year 6,059$
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
32
Note 1: Summary of Significant Accounting Policies
Reporting Entity
The City of Salina, Kansas (the City) is a municipal corporation governed by a mayor as part of a
five-member commission. These financial statements present the City and its component units,
entities for which the government is considered to be financially accountable. Each discretely
presented component unit is reported in a separate column in the government-wide statements
(see note below for descriptions) to emphasize that it is legally separate from the government. The
blended component unit is reported as a governmental fund of the City (see note below for
description) to emphasize that, while it is a legally separate entity, it is so intertwined with the City
that it is, in substance, part of the City.
Discretely Presented Component Units
Salina Airport Authority - The Salina Airport Authority was created for the purpose of accepting as
surplus property portions of the former Schilling A.F.B that was closed by the United States
Department of Defense in June 1965. One of the primary functions of the Airport Authority is to
facilitate the continued growth of jobs and payroll at the Airport Industrial Center. The Airport
Authority is managed and controlled by a five- member Board of Directors appointed by the Salina
City Commission. Any director may be removed by a majority vote of the Salina City Commission.
The Airport Authority’s basic mill levy (up to 3 mills) requires the approval of the City Commission.
The Commission must also approve the issuance of general obligation debt by the Airport
Authority. The Airport Authority has a December 31 fiscal year end.
Housing Authority of the City of Salina - The purpose of the Housing Authority of the City of Salina
(Housing Authority) is to administer Public Housing Programs authorized by the United States
Housing Act of 1937. The Mayor of the City of Salina appoints the governing board. The City
Commission may remove commissioners of the Housing Authority. The City must issue revenue
bonds for the Housing Authority. The financial liability of the Housing Authority is essentially
supported by the operating and debt service subsidies received under contract from the Federal
government. The Housing Authority has a June 30 fiscal year end. Information in the
accompanying financial statements covers the fiscal year ended June 30, 2022.
Blended Component Unit
Salina Field House Qualified Active Low-Income Community Business, Inc. (SFH QalicB) - SFH
QalicB was created to function as a qualified low-income community business, as defined in
Section 45D(d)(2) of the Internal Revenue Code of 1986 for the purpose of providing an indoor
sports facility in the downtown corridor of the City of Salina. The purpose of the facility is to cater to
local residents as well as host regional sports tournaments with the anticipation of becoming a
regional destination for youth athletics. This mix of participation is expected to provide the most
consistent visitation and tourism for the downtown district. The SFH QalicB is managed and
controlled by a five-member Board of Directors appointed by the Salina City Commission. The field
house is staffed by City of Salina employees. SFH QalicB has a December 31 fiscal year end. SFH
QalicB is a not-for-profit organization exempt from income tax under Section 50l(c)(3) of the
Internal Revenue Code and is exempt from similar state and local taxes.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
33
Complete financial statements for each of the individual component units may be obtained at the
respective entity’s administrative offices.
Salina Airport Authority Housing Authority of Salina Field House
3237 Arnold Ave. the City of Salina QALICB, Inc.
Salina, Kansas 469 South 5th 300 West Ash Street
Salina, Kansas Salina, Kansas
Joint Ventures
The City of Salina also participates with Saline County in one joint venture. The City and County
organized the Saline County-City Building Authority to acquire, operate and maintain facilities for
the administrative offices of both governments. The primary governments each have an ongoing
financial responsibility for the joint venture. Separate financial statements are available from the
governing board of the joint venture.
(Kansas Regulatory Basis)
Building Authority
(Audited)
Total unencumbered cash, December 31, 2022 2,065,833$
Total change in unencumbered cash, year ended December 31, 2022 44,765
Total cash receipts, year ended December 31, 2022 1,576,973
Total cash receipts from City of Salina 504,888
Complete financial statements for the joint venture may be obtained at the entity’s administrative
office.
Saline County-City
Building Authority
300 West Ash Street
Salina, Kansas
Government-wide and Fund Financial Statements
The statement of net position and the statement of activities report information on all of the
nonfiduciary activities of the primary government and its component units. For the most part, the
effect of interfund activity has been removed from these statements. Exceptions to this general rule
are charges between the City’s governmental and business-type activities. Elimination of these
charges would distort the direct costs and program revenues reported for the various functions
concerned. Governmental activities, which normally are supported by taxes and intergovernmental
revenues, are reported separately from business-type activities, which rely to a significant extent on
fees and charges for support. Likewise, the primary government is reported separately from certain
legally separate component units for which the primary government is financially accountable.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
34
The statement of activities demonstrates the degree to which the direct expenses of a given
function are offset by program revenues. Direct expenses are those that are specifically associated
with a service, program or department and therefore clearly identifiable to a particular function.
Program revenues include charges paid by the recipient of the goods or services offered by the
program and grants and contributions that are restricted to meeting the operational requirements of
a particular program. Taxes and other items, which are not classified as program revenues, are
presented as general revenues of the City.
Separate financial statements are provided for governmental funds, proprietary funds and fiduciary
funds, even though the latter are excluded from the government-wide financial statements. Major
individual funds are reported as separate columns in the fund financial statements. Nonmajor funds
are aggregated and presented in a single column in the fund financial statements.
Basis of Accounting and Presentation
The government-wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the proprietary fund. Revenues are
recorded when earned and expenses are recorded when a liability is incurred, regardless of the
timing of related cash flows. Property taxes are recognized as revenues in the year for which they
are levied. Grants and similar items are recognized as revenue as soon as all eligibility
requirements imposed by the provider have been met.
Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized as
soon as they are both measurable and available. Revenues are considered to be available when
they are collectible within the current period or soon enough thereafter to pay liabilities of the
current period. For this purpose, the City considers revenues to be available if they are collected
within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a
liability is incurred, as under accrual accounting. However, debt service expenditures, as well as
expenditures related to certain compensated absences and claims and judgments are recognized
when the obligations are expected to be liquidated with expendable available financial resources.
Property taxes levied for, and interest associated with, the current fiscal period are considered to
be susceptible to accrual and so have been recognized as revenues of the current fiscal period.
Entitlements and shared revenues are recorded at the time of receipt or earlier if the susceptible to
accrual criteria are met. Expenditure- driven grants are recognized as revenue when the qualifying
expenditures have been incurred and all other grant requirements have been met.
Proprietary fund type operating statements present increases (revenues) and decreases
(expenses) in net position. Proprietary funds distinguish operating revenues and expenses from
nonoperating items. Operating revenues and expenses generally result from providing goods and
services in connection with a proprietary fund’s ongoing operations. The principal operating
revenues of the City’s proprietary funds are charges to customers for sales and services. Operating
expenses for enterprise funds and internal service funds include the cost of sales and services,
administrative expenses, and depreciation on capital assets. All revenue and expenses not
meeting this definition are reported as nonoperating revenues and expenses.
The internal service funds account for risk management, worker’s compensation, health insurance,
and central garage that are provided to other departments or agencies of the government, or to
other governments, on a cost-reimbursement basis.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
35
The fiduciary funds are used by the City to account for resources held by the City for the benefit of
third parties. Because the resources of these funds are not available for the City’s operations, they
are not presented in the government-wide financial statements. The City’s lone fiduciary fund is
reported as a custodial fund.
The City reports the following major governmental funds:
General Fund - To account for resources traditionally associated with government, which are not
required legally, or by sound financial management, to be accounted for in another fund.
Sales Tax Capital Fund (special revenue fund)- To account for 58% of the 1.25 cent sales tax
designated for capital, debt, and human services purposes.
Former Schilling AFB Environmental Fund (capital projects fund)- To account for the funding
provided by U.S. Government and expenditures necessary to abate groundwater contamination
beneath the property formerly identified as Schilling Air Force Base.
Debt Service Fund - To account for the accumulation of resources and payment of general
obligation bond principal and interest from governmental resources and special assessment bond
principal and interest from special assessment levies when the City is obligated in some manner for
the payment.
Capital Projects Fund - To account for the acquisition and construction of major capital facilities
other than those financed by proprietary funds and trust funds.
The City reports the following major proprietary funds:
Solid Waste Disposal Fund - To account for the activities of the City's landfill.
Water and Sewer Fund - To account for the activities of the City's water and sewer
operations.
Sanitation Fund - To account for the operations of the City's refuse collection service.
Golf Course Fund - To account for the operations of the municipal golf course.
The City reports 43 nonmajor governmental funds, three nonmajor permanent funds, one nonmajor
debt service fund and three internal service funds.
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles
requires management to make estimates and assumptions that affect the reported assets, deferred
outflows of resources, liabilities and deferred inflows of resources at the date of the financial
statements and the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
36
Accounts Receivable and Payables
Transactions between funds that are representative of lending/borrowing arrangements
outstanding at the end of the year are referred to as either “interfund receivables/payables” (i.e.,
the current portion of interfund loans) or “advances to/from other funds” (i.e., the noncurrent portion
of interfund loans). All other outstanding balances between funds are reported as “due to/from
other funds.”
Accounts Receivable. The City records revenues when services are provided. All receivables are
shown net of an allowance for doubtful accounts, if applicable.
Property taxes receivable. Collection of current year property tax by the County Treasurer is not
completed, apportioned or distributed to the various subdivisions until the succeeding year, such
procedure being in conformity with governing state statutes. Consequently, current year property
taxes receivable are not available as a resource that can be used to finance the current year
operations of the City and, therefore, are not susceptible to accrual. Accruals of uncollected current
year property taxes are offset by deferred inflows of resources and are identical to the adopted
budget for 2022. It is not practicable to apportion delinquent taxes held by the County Treasurer at
the end of the accounting period, and further, the amounts thereof are not material in relationship to
the financial statements taken as a whole.
The determination of assessed valuations and the collection of property taxes for all political
subdivisions in the State of Kansas are the responsibility of the various counties. The County
Appraiser annually determines assessed valuations on January 1 and the County Clerk spreads
the annual assessment on the tax rolls. The County Treasurer is the tax collection agent for all
taxing entities within the County. In accordance with state statutes, property taxes levied during the
current year are a revenue source to be used to finance the budget of the ensuing year. Property
taxes are levied and liens against property are placed on November 1 of the year prior to the fiscal
year for which they are budgeted. Payments are due November 1, becoming delinquent, with
penalty, December 21. Payments of 50% are accepted through December 20, with the second
50% then being due on or before May 10 of the following year. This procedure eliminates the need
to issue tax anticipation notes since funds will be on hand prior to the beginning of each fiscal year.
Taxes remaining due and unpaid as of February 15 and July 1 are subject to collection procedures
prescribed in state statutes.
Inventories and Prepaid Items
Inventories are valued at cost using the first-in/first-out (FIFO) method. The costs of governmental
fund-type inventories are recorded as expenditures when consumed.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded
as prepaid items.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
37
Pooled Cash and Investments
The City maintains a cash and investment pool that is available for use by all funds managed by the
City. Each fund type’s portion of this pool is displayed in the financial statements as “Cash and
Investments.” The City’s cash and cash equivalents are considered to be cash on hand, demand
deposits and short-term investments with original maturities of three months or less from the date of
acquisition. Investments in the Kansas Municipal Pool are carried at fair value.
Cash balances from all funds are invested to the extent available in certificates of deposit and other
authorized investments. Investments with maturity dates greater than three months are stated
separately. Earnings from these investments, unless specifically designated, are allocated monthly
to the investing fund based on the percentage of funds invested to total investments. All
investments are carried at fair value.
Capital Assets (Including Intangible Assets)
Capital assets, which include property, plant, equipment and infrastructure assets, are reported in
the applicable governmental or business-type activities columns in the government-wide financial
statements. Capital assets are defined by the government as assets with an initial, individual cost
of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded
at historical cost or estimated historical cost if purchased or constructed. Donated capital assets
are recorded at estimated fair market value at the date of donation. Capital assets used in
governmental fund types of the City are recorded at cost or estimated historical cost if purchased or
constructed. Donated capital assets are recorded at their estimated fair value at the date of
donation.
The cost of normal maintenance and repairs that do not add to the value of the assets or materially
extend assets lives are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are constructed.
Interest incurred during the construction phase of capital assets is recognized as an expense
(financial statements using the economic resources measurement focus) or an expenditure
(financial statements using the current financial resources measurement focus) in accordance with
GASB 89.
Capital assets of the primary government, are depreciated/amortized using the straight-line method
over the following estimated useful lives:
Buildings 50 years
Other equipment 5 - 15 years
Vehicles 6 - 10 years
Infrastructure 30 - 50 years
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
38
Lease Assets
The City initially measures lease assets as the sum of the following: a. the amount of the initial
measurement of the lease liability. lease payments made to the lessor at or before the
commencement of the lease term, less any lease incentives received from the lessor at or before
the commencement of the lease term c. initial direct costs that are ancillary charges necessary to
place the lease asset into service.
Lease assets are amortized in a systematic and rational manner over the shorter of the lease term
or the useful life of the underlying asset. The amortization of the lease asset is reported as an
outflow of resources (amortization expense).
Compensated Absences
It is the City’s policy to permit employees to accumulate earned but unused vacation and sick pay
benefits. All employees of the City, except temporary and part time employees, may accumulate
sick leave at a rate of 8 or 11 hours per month depending on their work duty schedule. There is no
limit on the amount of sick leave that can be accumulated. Employees with more than five years of
service with the City are paid for one-third of their accumulated sick leave at their current wage
scale upon termination of employment in good standing. In 2001, a limited buy back policy was
instituted.
All regular employees are entitled to paid vacation time. Such leave is granted each year of
employment. Employees must use 50% of leave accrued each calendar year and an employee's
maximum accrued vacation leave balance cannot exceed 250 hours (or 350 hours for employees
working 24-hour shifts). Employees are paid for all accumulated vacation leave at their current
wage scale upon termination of employment.
Vested or accumulated vacation leave that is expected to be liquidated with expendable available
financial resources is reported as an expenditure and a fund liability in the government fund
financial statements that will pay it. A liability for these amounts is reported in governmental funds
only if they have matured, for example, as a result of employee resignations and retirements.
Vested or accumulated vacation leave of the business-type funds and government wide financial
statements are recorded as an expense and liability of those funds as the benefits accrue to
employees. A liability is recorded for accumulated rights to receive sick pay benefits that are
payable upon termination of employment.
The General Fund, Bicentennial Center Fund, Central Garage Fund, Sanitation Fund, Solid Waste
Fund, Golf Course Fund, and Water and Sewer Fund have been used in prior years to liquidate the
liability for compensated absences.
Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for
deferred outflows of resources. This separate financial statement element, deferred outflows of
resources, represents a consumption of net assets that applies to a future period(s) and so will not
be recognized as an outflow of resources (expense/expenditure) until then. The City reports
changes in the pension and OPEB plan liability proportion and assumptions, net difference
between projected and actual earnings on pension plan and OPEB plan investments and
differences between pension and OPEB plan liability expected and actual experience as deferred
outflows of resources in the governmental activities.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
39
In addition to liabilities, the statement of financial position will sometimes report a separate section
for deferred inflows of resources. This separate financial statement element, deferred inflows of
resources, represents an acquisition of net assets that applies to a future period(s) and so will not
be recognized as an inflow of resources (revenue) until that time. Unavailable revenue-property
taxes is reported in the governmental funds balance sheet. Additionally, differences between
expected and actual experience, changes in assumptions, changes in the pension liability, OPEB
plan proportion and unearned property taxes are reported as deferred inflows. These amounts are
deferred and recognized as an inflow of resources as provided for by applicable accounting
pronouncements.
Net Position
Net position represents the difference between assets plus deferred outflows of resources and
liabilities plus deferred inflows of resources. Net investment in capital assets consists of capital
assets, net of accumulated depreciation and amortization, reduced by the outstanding balances of
any borrowings used for the acquisition, construction or improvement of those assets. Net position
is reported as restricted when there are limitations imposed on their use either through the enabling
legislation adopted by the City or through external restrictions imposed by creditors, grantors or laws
or regulations of other governments.
Temporary Notes
Upon authorization for the issuance of general obligation bonds for certain improvements, Kansas law
permits the temporary financing of such improvements by the issuance of temporary notes.
Temporary notes issued may not exceed the aggregate amount of bonds authorized, are interest
bearing and have a maturity date not later than four years from the date of issuance of such
temporary notes. Temporary notes outstanding are retired from the proceeds of the sale of general
obligation bonds.
Long-term Obligations
In the government-wide financial statements, and proprietary fund types in the fund financial
statements, long- term debt and other long-term obligations are reported as liabilities in the
applicable governmental activities, business-type activities, or proprietary fund type statement of
net position. Bond premiums and discounts, are deferred and amortized over the life of the bonds
using the effective interest method. Bonds payable are reported net of the applicable bond
premium or discount. Bond issuance costs are recognized as an expense in the period incurred
under GASB 65.
In the fund financial statements, governmental fund types recognize bond premiums and discounts,
as well as issuance costs, during the current period. The face amount of debt issued is reported as
other financing sources. Premiums received on debt issuances are reported as other financing
sources while discounts on debt issuances are reported as other financing uses. Issuance costs,
whether or not withheld from the actual debt proceeds received, are reported as debt service
expenditures.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
40
Fund Balances
In the fund financial statements, governmental funds report fund balance in the following
classifications: nonspendable, restricted, committed, assigned and unassigned. Nonspendable
fund balance includes amounts that cannot be spent because they are either not in spendable form
or legally or contractually required to be maintained intact. Restricted fund balance indicates that
constraints have been placed on the use of resources either by being externally imposed by
creditors, grantors, contributors, or laws or regulations of other governments or imposed by law
through constitutional provisions or enabling legislation. Committed fund balances include amounts
that can only be used for specific purposes pursuant to constraints imposed by formal action of the
City Commission. Assigned fund balances include amounts that are constrained by the City
management’s intent to be used for specific purposes but are neither restricted nor committed.
Unassigned fund balance represents fund balance that has not been assigned to other funds and
that has not been restricted, committed, or assigned to specific purposes within the General Fund.
When an expenditure is incurred for purposes for which both restricted and unrestricted fund
balance is available restricted amounts are considered to be spent first. When an expenditure is
incurred for purposes for which committed, assigned, or unassigned fund balance is available, the
following is the order in which resources will be expended: committed, assigned and unassigned.
The following is the detail for fund balance classifications in the governmental funds financial
statements:
Former Other Total
Sales Tax Schilling AFB Debt Capital Federal Governmental Governmental
General Capital Environmental Service Projects Grants Funds Funds
Fund balances:
Nonspendable for:
Inventory 156,576$ -$ -$ -$ -$ -$ -$ 156,576$
Restricted for:
Public works - - - - - - 2,246,841 2,246,841
Public health and sanitation - - - - - - 234 234
Culture and recreation - - - - - - 432,161 432,161
Planning and development - - - - - - 1,258,537 1,258,537
Capital improvements - - 61,424,146 - - - - 61,424,146
Debt payments - - - 2,196,006 - - - 2,196,006
Committed for:
Public safety - - - - - - 992,571 992,571
Culture and recreation - - - - - - 766,819 766,819
Planning and development - - - - - - 3,227,973 3,227,973
Cemetery - - - - - - 548,172 548,172
Capital improvements - 7,625,529 - - - - 6,912,648 14,538,177
Assigned for:
General government 357,738 - - - - - 33,519 391,257
Public safety - - - - - - 50,300 50,300
Public works - - - - - - - -
Culture and recreation - - - - - - 52,173 52,173
Capital improvements - 437,426 4,169,677 - 2,748,819 - 2,030,432 9,386,354
Unassigned: 25,313,694 - - - (2,948,316) 154,698 12 22,520,088
Total fund balances 25,828,008$ 8,062,955$ 65,593,823$ 2,196,006$ (199,497)$ 154,698$ 18,552,392$ 120,188,385$
Major Governmental Funds
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
41
Note 2: Deposits, Investments and Investment Income
Deposits and Investments
The City’s cash is considered to be active funds by management and is invested according to KSA
9-1401. The statute requires that banks eligible to hold active funds have a main or branch bank in
the county in which the City is located or in a county adjacent to the City and the banks provide an
acceptable rate for active funds.
Various City investments are considered to be idle funds by management and are invested
according to KSA 12-1675. The statute requires that the City invest its idle funds in only temporary
notes of the City, bank certificates of deposit, repurchase agreements, and if eligible banks do not
offer an acceptable rate for the funds: U.S. Treasury bills or notes or the Municipal Investment Pool
(KMIP). Maturities of the above investments may not exceed two years by statute.
Some of the City’s investments are of bond proceeds invested pursuant to KSA 10-131. This
statute allows additional investment authority beyond that of KSA 12-1675. Investments of bond
proceeds may follow KSA 12-1675 or include other investments such as the KMIP, direct
obligations of the U.S. government or any agency thereof, investment agreements with a financial
institution the obligations of which at the time of investment are rated in either of the three highest
rating categories by Moody’s investors service or Standard and Poor’s corporation, and various
other investments as specified in KSA 10-131.
As of December 31, 2022, the City has the following investments:
Investment Type Fair Value Rating
Kansas Municipal Investment Pool 320,764$ S&P AAAf/S1+
Total fair value 320,764$
The municipal investment pool is under the oversight of the Pooled Money Investment Board. The
board is comprised of the State Treasurer and four additional members appointed by the State
Governor. The board reports annually to the Kansas legislature. State pooled monies may be
invested in direct obligations of, or obligations that are insured as to principal and interest by the
U.S. government or any agency thereof, with maturities up to four years. No more than 10 percent
of those funds may be invested in mortgage-backed securities. In addition, the State pool may
invest in repurchase agreements with Kansas banks or with primary government securities dealers.
The City’s investment policy provides direction on concentration risk. The City policy states that
funds shall be diversified to reduce the extent of losses due to having an unbalanced portfolio in
terms of maturities, instrument type, and issuers. Therefore, portfolio maturities shall be staggered
to avoid undue concentration of assets in a specific maturity sector. Liquidity, free of market risk,
shall be assured through practices insuring that the next disbursement date and payroll date are
covered through maturing investments, marketable U.S. Treasury Bills, the Municipal Investment
Pool, or money market accounts.
Default risk shall be minimized by requiring that all security purchases occur on a delivery vs.
payment basis, and that all securities are adequately collateralized.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
42
Risk of market price volatility shall be controlled through the adoption of a "buy and hold" strategy
whereby the City holds each investment to maturity, coupled with maintenance of an adequate
liquidity position to insure the ability to meet normal anticipated cash flow needs.
When advantageous, it is allowable to sell investments to realize a gain due to price fluctuations;
however, such transactions shall not be a part of the normal course of business.
The City recognizes that investment risks can result from issuer defaults, market price changes or
various technical complications leading to temporary illiquidity. Portfolio diversification is employed
as a way to control risk due to issuer default. In the event of a default by a specific issuer, the
Director of Finance and Administration shall review, and, if appropriate, proceed to liquidate
securities having comparable credit risks.
Custodial credit risk is the risk that in the event of a bank failure, the City’s deposits may not be
returned to it. The City’s deposit policy for custodial credit risk require that the depository banks will
maintain 100% security in the form of FDIC coverage and pledged collateral according to KSA 9-
1402. As of December 31, 2022, the City’s deposits were considered fully secured.
Restricted cash is comprised of an interest reserve account (the "Interest Reserve"), and an
operating reserve account (the "Operating Reserve") related to the SFH QalicB blended
component unit. The Interest Reserve and the Operating Reserve accounts are available as part of
the loans payable financing (see Note 6). As of December 31, 2022, the balance of the Interest
Reserve and Operating Reserve was $54,271 and $127,065, respectively.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
43
Note 3: Receivables
Receivables as of year-end, including the applicable allowances for doubtful accounts, are as
follows:
Debt Other
General Service Governmental Total
Primary Government
Receivables:
Accounts 8,240,843$ -$ 3,069,624$ 11,310,467$
Taxes 13,163,521 3,282,438 - 16,445,959
Interest 5,141 - 500 5,641
Gross receivables 21,409,505 3,282,438 3,070,124 27,762,067
Less: allowance for uncollectibles (6,966,724) - (786) (6,967,510)
Total 14,442,781$ 3,282,438$ 3,069,338$ 20,794,557$
Solid Water
Waste and
Disposal Sewer Sanitation Total
Primary Government
Receivables:
Accounts 371,737$ 2,357,678$ 377,662$ 14,417,544$
Taxes - - - 16,445,959
Interest 16 - - 5,657
Gross receivables 371,753 2,357,678 377,662 30,869,160
Less: allowance for uncollectibles - (1,116,783) (129,021) (8,213,314)
Total 371,753$ 1,240,895$ 248,641$ 22,655,846$
Component Units
Salina Airport Authority
Receivables:
Accounts 91,730$
Grants 504,130
Leases 682,175
Interest - leases 7,997
Less: allowance for uncollectibles (1,500)
Total Salina Airport Authority 1,284,532
Salina Housing Authority
Receivables:
Accounts 110,593$
Less: allowance for uncollectibles (6,621)
Total Salina Housing Authority 103,972
Total 1,388,504$
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
44
Note 4: Stewardship, Compliance and Accountability
Budgetary Information
Kansas statutes require that an annual operating budget be legally adopted for the general fund,
special revenue funds (unless specifically exempted by statute), debt service fund, and enterprise
funds.
The statutes provide for the following sequence and timetable in the adoption of the legal annual
operating budget:
1. Preparation of the budget for the succeeding year on or before August 1.
2. Publication in local newspaper of the proposed budget and notice of public hearing
on the budget on or before August 5.
3. Public hearing on or before August 15, but at least ten days after publication of notice
of hearing.
4. Adoption of the final budget on or before August 25.
If the City is holding a revenue neutral rate hearing, the budget timeline for adoption of the final
budget has been adjusted to on or before September 20th. The City was not required to hold a
revenue neutral rate hearing for this year.
The statutes allow the governing body to increase the originally adopted budget for previously
unbudgeted increases in revenue other than ad valorem property taxes. To do this, a notice of
public hearing to amend the budget must be published in the local newspaper. At least ten days
after publication the hearing may be held and the governing body may amend the budget at that
time. The 2022 budget was amended during the year for the Special Alcohol, Neighborhood Parks,
TPEC, Solid Waste, Central Garage, Golf Course and Tourism and Convention funds.
The statutes permit management to transfer budgeted amounts between line items within an
individual fund. However, such statutes prohibit expenditures in excess of the total amount of the
adopted budget of expenditures of individual funds. Budget comparison statements are presented
for each fund showing actual receipts and expenditures compared to legally budgeted receipts and
expenditures.
All legal annual operating budgets are prepared using the statutory basis of accounting, in which,
revenues are recognized when cash is received, and expenditures include disbursements,
accounts payable, and encumbrances. Encumbrances are commitments by the municipality for
future payments and are supported by a document evidencing the commitment, such as a
purchase order or contract. All unencumbered appropriations (legal budget expenditure authority)
lapse at year end.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
45
A legal operating budget is not required for capital projects funds, Former Schilling AFB
Environmental fund, SFH QalicB fund, nonmajor debt service funds, trust funds, permanent funds,
and the following special revenue funds: Community Development Revolving, Downtown TIF
District #1, South 9th CID, Downtown CID, Alley CID, Downtown Hotel CID, North 9th CID, STAR
Bonds Subprojects, State Grants, 911 Communications, Kenwood Cove Capital, Special Law
Enforcement, Police Grants, Federal Grants, DARE Donations, War Memorial Maintenance,
Federal CARE Grant, Police Department Federal Forfeiture, Homeowners’ Assistance, Private
Grants, Animal Shelter Donations, Special Assessments Escrow, Court Bond and Restitution,
Police Investigation Account, Citizenship, DTF Local, DTF Reserve, Beechcraft Remediation
Settlement and Bail Bond Escrow funds. A legal operating budget is not required for Internal
Service Funds, however, actual to budget comparisons for these funds that present budgets to the
Commissioners are shown strictly for informational purposes.
Spending in funds, which are not subject to the legal annual operating budget requirements are
controlled by federal regulations, other statutes, or by the use of internal spending limits
established by the governing body.
Expenditures in Excess of Budget
For the year ended December 31, 2022, for the Debt Service Fund had actual expenditures in
excess of budget by $109,295. This excess spending was covered by available cash basis
reserves.
Legal Debt Margin
The City is subject to the municipal finance law of the state of Kansas which limits the bonded debt
(exclusive of revenue bonds and special assessment bonds) the City may have outstanding to 30
percent of the assessed value of all tangible taxable property within the City, as certified to the
county clerk on the proceeding August 25. As of December 31, 2022, the statutory limit for the City
was $167,634,982, providing a debt margin of $108,644,195.
Deficit Net Position/Fund Balances
At December 31, 2022, the capital projects fund, a major fund, had a deficit fund balance of
$199,497.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
46
Note 5: Capital Assets
Capital assets activity for the year ended December 31, 2022, was:
Beginning Ending
Balance Increases Decreases Transfers Balance
Governmental Activities
Capital assets not being depreciated:
Construction in progress 20,326,839$ 5,167,934$ -$ (1,622,716)$ 23,872,057$
Land 24,646,334 - - - 24,646,334
Total capital assets not being depreciated 44,973,173 5,167,934 - (1,622,716) 48,518,391
Capital assets being depreciated/amortized:
Infrastructure 241,307,031 - - 1,622,716 242,929,747
Buildings and improvements 53,158,946 - - - 53,158,946
Vehicles 10,387,525 278,950 (762,364) - 9,904,111
Equipment, furniture and fixtures 7,885,409 80,207 - - 7,965,616
Leased vehicles - 649,031 - - 649,031
Leasehold improvements 357,383 - - - 357,383
Totals capital assets being
depreciated/amortized 313,096,294 1,008,188 (762,364) 1,622,716 314,964,834
Less accumulated depreciation/amortization for:
Infrastructure 100,616,614 4,650,686 - - 105,267,300
Buildings and improvements 25,253,821 1,337,075 - - 26,590,896
Vehicles 8,072,895 518,648 (723,948) - 7,867,595
Equipment, furniture and fixtures 5,507,078 351,822 - - 5,858,900
Total accumulated depreciation/amortization 139,450,408 6,858,231 (723,948) - 145,584,691
Total capital assets, being
depreciated/amortized, net 218,619,059$ (682,109)$ (38,416)$ -$ 217,898,534$
Beginning Ending
Balance Increases Decreases Transfers Balance
(Restated)
Business-type Activities
Capital assets not being depreciated:
Construction in progress 38,987,075$ 2,875,632$ -$ (2,149,271)$ 39,713,436$
Land 2,386,334 - - - 2,386,334
Total capital assets not being depreciated 41,373,409 2,875,632 - (2,149,271) 42,099,770
Capital assets being depreciated:
Infrastructure 140,031,871 - - 2,149,271 142,181,142
Buildings and improvements 22,864,164 - - - 22,864,164
Vehicles 3,781,267 - (228,767) - 3,552,500
Equipment, furniture, and fixtures 5,625,739 - - - 5,625,739
Totals capital assets being depreciated 172,303,041 - (228,767) 2,149,271 174,223,545
Less accumulated depreciation for:
Infrastructure 56,385,977 3,203,199 - - 59,589,176
Buildings and improvements 14,900,421 423,824 - - 15,324,245
Vehicles 2,896,199 184,275 (203,899) - 2,876,575
Equipment, furniture, and fixtures 4,724,650 238,570 - - 4,963,220
Total accumulated depreciation 78,907,247 4,049,868 (203,899) - 82,753,216
Total capital assets, being depreciated, net 134,769,203$ (1,174,236)$ (24,868)$ -$ 133,570,099$
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
47
During 2022 the City adjusted the beginning balances of several capital asset accounts in order for
the ending balances to tie to their depreciation schedules. As a result of this restatement, beginning
net position for Business-type Activities (Water and Sewer Fund) was increased by $17,275,573.
The City’s depreciation/amortization expense was charged to governmental functions as follows:
Governmental Activities
General government 21,437$
Public safety 791,376
Public works 4,591,522
Public health 30,508
Culture and recreation 1,089,408
Planning and development 333,980
Total depreciation expense – governmental activities 6,858,231$
Business-type Activities
Solid waste disposal 134,242$
Water and sewer 3,711,786
Sanitation 158,857
Golf course division 44,983
Total depreciation expense – business-type activities 4,049,868$
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
48
Note 6: Long-Term Obligations
The following is a summary of changes in long-term obligations for fiscal year 2022:
Beginning Ending Due Within
Balance Additions Reductions Balance One Year
Governmental Activities
General obligation bonds 59,582,649$ 7,840,000$ (4,914,649)$ 62,508,000$ 5,353,000$
General obligation bond premium 3,041,369 - (367,397) 2,673,972 367,000
Loans payable 12,640,000 - - 12,640,000 -
Loans payable discount (413,058) - 13,963 (399,095) -
Lease payable - 702,725 (53,694) 649,031 148,302
OPEB liability 3,502,471 459,451 (541,973) 3,419,949 -
KPERS OPEB liability 340,238 46,371 (129,531) 257,078 -
Net pension liability 25,057,864 - 13,158,160 38,216,024 -
Accrued compensation 2,838,655 55,008 (1,252,185) 1,641,478 723,032
Temporary notes 3,647,188 - (3,647,188) - -
Temporary note premium 66,598 - (66,598) - -
Total 110,303,974$ 9,103,555$ 2,198,908$ 121,606,437$ 6,591,334$
Business-type Activities
General obligation bonds 7,672,351$ -$ (1,035,351)$ 6,637,000$ 952,000$
General obligation bond premium 326,140 - (51,748) 274,392 39,399
Loans payable 43,966,366 2,035,480 (2,203,289) 43,798,557 3,628,170
Revenue bonds 8,865,000 - (775,000) 8,090,000 795,000
Revenue bond premium 660,145 - (53,667) 606,478 66,015
OPEB liability 569,713 74,732 (88,155) 556,290 -
KPERS OPEB liability 164,791 20,687 (57,781) 127,697 -
Net pension liability 2,261,985 - 1,187,791 3,449,776 -
Accrued compensation 651,732 (291,476) 360,256 160,616
Temporary notes 1,582,812 - (1,582,812) - -
Temporary note premium 28,902 - (28,902) - -
Total 66,749,937$ -$ (4,980,390)$ 63,900,446$ 5,641,200$
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
49
The following is a detailed listing of the City’s general obligation bonds outstanding as of
December 31, 2022:
Governmental Business-type
Activities Activities
Purpose, Series Issue Date Final Maturity Interest Rates Original Issue Outstanding Outstanding
Internal Improvements, 2013A 2/15/2013 10/1/2028 2.60% to 3.65% 1,360,000$ 630,000$ -$
Improvement and Refunding, 2015A 7/29/2015 10/1/2035 3.00 to 3.50% 6,825,000 4,420,000 -
Internal Improvements, 2016A 7/26/2016 10/1/2036 2.00% to 3.00% 6,570,000 4,925,000 -
Refunding, 2016B 7/26/2016 10/1/2031 2.00% to 5.00% 13,750,000 6,517,000 1,688,000
Internal Improvements, 2017A 7/27/2017 10/1/2037 3.00% to 3.38% 9,310,000 7,520,000 -
Internal Improvements, 2018A 11/27/2018 10/1/2033 3.15% to 4.00% 2,090,000 1,630,000 -
Internal Improvements, 2019A 4/24/2019 10/1/2039 3.00% to 4.00% 11,090,000 10,015,000 -
Internal Improvements, 2020A 4/29/2020 10/1/2035 2.00% to 3.00% 5,210,000 2,727,000 1,408,000
Internal Improvements, 2020B 11/19/2020 10/1/2036 2.00% to 3.00% 8,450,000 3,533,000 3,252,000
Internal Improvements, 2021A 4/29/2021 10/1/2041 1.63% to 4.50% 7,645,000 7,420,000 -
Refunding, 2021B 9/8/2021 10/1/2034 1.15% to 2.00% 6,220,000 5,331,000 289,000
Internal Improvements, 2022A 4/28/2022 10/1/2042 2.5% to 4.00% 7,840,000 7,840,000 -
$ 62,508,000 $ 6,637,000
General Obligation Bonds - Primary Government
The following is a detailed listing of the City’s revenue bonds outstanding as of
December 31, 2022:
Business-type
Original Activities
Purpose, Series Issue Date Final Maturity Interest Rates Issue Outstanding
Revenue & Refunding, 2019 9/11/2029 10/1/2031 3.00% 10,330,000$ 8,090,000$
Revenue Bonds - Primary Government
The following is a detailed listing of the City’s loans payable as of December 31, 2022:
Governmental Business-type
Activities Activities
Purpose Issue Date Final Maturity Interest Rates Original Issue Outstanding Outstanding
Kansas Public Water Supply 2629 8/1/2014 8/1/2034 2.12% 8,562,911$ -$ 5,286,080$
Kansas Public Water Supply 2917 8/15/2018 2/1/2040 2.33% 32,000,000 - 28,422,912
Kansas Public Water Supply 2957 7/2/2018 2/1/2040 2.33% 4,250,000 - 3,544,914
Kansas Public Water Supply 2997 7/7/2020 8/1/2041 1.43% 4,250,000 - 2,784,646
Kansas Water Pollution Control 2049 2/22/2021 9/1/2042 1.30% 31,500,000 - 2,707,614
Kansas Water Pollution Control 2050 12/11/2018 3/1/2035 2.54% 2,250,000 - 1,052,391
Dakotas Note A 7/27/2016 12/10/2050 1.58% 6,016,500 6,016,500 -
Dakotas Note B 7/27/2016 12/10/2050 1.58% 2,623,500 2,623,500 -
CNMC Note A 7/27/2016 12/10/2050 1.58% 2,674,000 2,674,000 -
CNMC Note B 7/27/2016 12/10/2050 1.58% 1,326,000 1,326,000 -
$ 12,640,000 $ 43,798,557
Loans Payable - Primary Government
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
50
The following is a detailed listing of the long-term debt outstanding of Salina Airport Authority, a
component unit of the City, as of December 31, 2022:
Original
Purpose, Series Issue Date Final Maturity Interest Rates Issue Outstanding
Internal Improvement & Refunding, 2015A 8/28/2015 9/1/2025 1.50% to 3.55% 3,075,000$ 255,000$
Taxable Refunding, 2017A 7/12/2017 9/1/2030 1.61% to 3.35% 10,255,000 9,420,000
Refunding, 2017B 7/12/2017 9/1/2031 2.00% to 3.00% 4,835,000 4,710,000
Refunding, 2019A 10/10/2019 9/1/2029 2.10% to 3.10% 675,000 490,000
Taxable Refunding, 2019B 10/10/2019 9/1/2023 2.80% to 3.00% 3,455,000 870,000
Refunding, 2021A 8/17/2021 9/1/2031 0.25% to 2.00% 2,345,000 2,200,000
Less: Unamortized bond premium 13,209
Plus: Unamortized bond discount (52,479)
$ 17,905,730
General Obligation Bonds - Component Units
Original
Purpose, Series Issue Date Final Maturity Interest Rates Issue Outstanding
Internal Improvements, 2020-1 9/1/2020 9/1/2023 0.48% 2,100,000$ 2,100,000$
Taxable, 2021-1 11/10/2021 9/1/2023 0.45% 3,545,000 3,545,000
Taxable, 2022-1 7/1/2022 7/1/2023 2.25% 1,000,000 1,000,000
$ 6,645,000
Temporary Notes - Component Units
Original
Purpose, Series Issue Date Final Maturity Interest Rates Issue Outstanding
Building 824 Improvements 8/12/2020 9/1/2030 3.30% 460,000$ 379,258$
Financed Purchase Agreement - Component Units
Annual debt service requirements to maturity for general obligation bonds:
Year Ending
December 31, Principal Interest Total Principal Interest Total
2023 5,353,000$ 1,899,852$ 7,252,852$ 952,000$ 176,765$ 1,128,765$
2024 5,392,000 1,587,816 6,979,816 873,000 140,525 1,013,525
2025 5,195,000 1,432,854 6,627,854 805,000 118,312 923,312
2026 4,717,000 1,279,937 5,996,937 593,000 97,309 690,309
2027 4,562,000 1,137,532 5,699,532 558,000 81,857 639,857
2028 - 2032 19,250,000 3,874,260 23,124,260 1,845,000 228,729 2,073,729
2033 - 2037 14,599,000 1,546,848 16,145,848 1,011,000 47,476 1,058,476
2038 - 2042 3,440,000 190,200 3,630,200 - - -
Total 62,508,000$ 12,949,299$ 75,457,299$ 6,637,000$ 890,973$ 7,527,973$
General Obligation Bonds - Primary Government
Governmental Activities Business-type Activities
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
51
Annual debt service requirements to maturity for revenue bonds to be paid with utility revenues:
Year Ending
December 31, Principal Interest Total
2023 795,000$ 242,700$ 1,037,700$
2024 820,000 218,850 1,038,850
2025 845,000 194,250 1,039,250
2026 870,000 168,900 1,038,900
2027 895,000 142,800 1,037,800
2028 - 2031 3,865,000 293,850 4,158,850
Total 8,090,000$ 1,261,350$ 9,351,350$
Business-type Activities
Revenue Bonds - Primary Government
Annual debt service requirements to maturity of the for loans payable:
Year Ending
December 31, Total
2023 -$
2024 -
2025 -
2026 616,140
2027 616,140
Thereafter 11,407,720
12,640,000$
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
52
Annual debt service requirements to maturity of the long-term debt outstanding of the City’s
component unit, the Salina Airport Authority, as of December 31, 2022:
Year Ending
December 31, Principal Interest Total
2023 8,355,000$ 546,911$ 8,901,911$
2024 1,760,000 454,540 2,214,540
2025 1,810,000 411,120 2,221,120
2026 1,865,000 363,633 2,228,633
2027 1,905,000 312,193 2,217,193
2028 - 2032 8,215,000 687,076 8,902,076
2033 - 2036 680,000 33,795 713,795
Total 24,590,000$ 2,809,268$ 27,399,268$
General Obligation Bonds - Component Units
Year Ending
December 31, Principal Interest Total
2023 42,157$ 12,171$ 54,328$
2024 43,560 10,768 54,328
2025 45,009 9,318 54,327
2026 46,507 7,821 54,328
2027 48,055 6,273 54,328
2028 - 2030 153,970 7,697 161,667
Total 379,258$ 54,048$ 433,306$
Financed Purchase Agreement - Component Units
Kansas Public Water Supply Loans. The City has engaged in a loan with the Kansas Public Water
Supply Fund. The following displays annual debt service requirements to maturity for the loan
payable to be paid from service revenues, for the full proceeds amount:
Year Ending
December 31, Principal Interest Total
2023 391,228$ 110,002$ 501,230$
2024 399,566 101,664 501,230
2025 408,082 93,148 501,230
2026 416,779 84,451 501,230
2027 425,662 75,569 501,231
Thereafter 3,244,763 263,850 3,508,613
Total 5,286,080$ 728,684$ 6,014,764$
Business-type Activities
Loans Payable - Primary Government
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
53
During 2019, the City entered into additional loans with the Kansas Public Water Supply Fund and
the Kansas Water Pollution Control Fund. The water supply loans allow the City to borrow up to
$36,170,000 with a gross interest rate of 2.33%. The water pollution control loan allows the City to
borrow up to $2,250,000 with a gross interest rate of 2.54%. Amortization schedules for the loans
are not yet available since the loans have not been fully finalized. The purpose of the loans are to
finance various water and sewer infrastructure projects throughout the City.
Dakotas and CNMC Notes. Dakotas Note A - On July 27, 2016, a $6,016,500 promissory note with
a maturity date of December 10, 2050, was provided to SFH QalicB by Dakotas XXII, LLC. Interest
accrues on the unpaid principal balance at an interest rate of 1.582625% with annual interest-only
payments due, partially in arrears and partially in advance, on the tenth day of each December
through December 10, 2025. On July 27, 2023, payment of all accrued and unpaid interest through
July 27, 2023, is due. Commencing on December 10, 2016, and continuing through the maturity
date, annual payments of principal and interest in an amount equal to $293,276 are due. At
maturity, the entire outstanding principal balance plus all accrued and unpaid interest thereon is
due and payable in full. The loan may not be prepaid prior to July 27, 2023, and is secured by the
Loan and Security Agreement. As of December 31, 2022, the note balance was $6,016,500.
Dakotas Note B - On July 27, 2016, a $2,623,500 promissory note with a maturity date of
December 10, 2050, was provided to the SFH QalicB by Dakotas XXII, LLC. Interest accrues on
the unpaid principal balance at an interest rate of 1.582625% with annual interest-only payments
due, partially in arrears and partially in advance, on the tenth day of each December through
December 10, 2025. On July 27, 2023, payment of all accrued and unpaid interest through July 27,
2023, is due. Commencing on December 10, 2026, and continuing through the maturity date,
annual payments of principal and interest in an amount equal to $127,883 are due. At maturity, the
entire outstanding principal balance plus all accrued and unpaid interest thereon is due and
payable in full. The loan may not be prepaid prior to July 27, 2023, and is secured by the Loan and
Security Agreement. As of December 31, 2022, the note balance was $2,623,500.
CNMC Note A - On July 27, 2016, a $2,674,000 promissory note with a maturity date of
December 10, 2050, was provided to the SFH QalicB by CNMC Sub-CDE 114, LLC. Interest
accrues on the unpaid principal balance at an interest rate of 1.582625% with annual interest-only
payments, partially in arrears and partially in advance, on the tenth day of each December through
December 10, 2025. On July 27, 2023, payment of all accrued and unpaid interest through July 27,
2023, is due. Commencing on December 10, 2026, and continuing through the maturity date,
annual payments of principal and interest in an amount equal to $130,345 are due. At maturity, the
entire outstanding principal balance plus all accrued and unpaid interest thereon is due and
payable in full. The loan may not be prepaid prior to July 27, 2023, and is secured by the Loan and
Security Agreement. As of December 31, 2022, the note balance was $2,674,000.
CNMC Note B - On July 27, 2016, a $1,326,000 promissory note with a maturity date of
December 10, 2050, was provided to the SFH QalicB by CNMC Sub-CDE 114, LLC. Interest
accrues on the unpaid principal balance at an interest rate of 1.582625% with annual interest only
payments, partially in arrears and partially in advance, on the tenth day of each December through
December 10, 2025. On July 27, 2023, payment of all accrued and unpaid interest through July 27,
2023, is due. Commencing on December 10, 2026, and continuing through the maturity date,
annual payments of principal and interest in an amount equal to $64,636 are due. At maturity, the
entire outstanding principal balance plus all accrued and unpaid interest thereon is due and
payable in full. The loan may not be prepaid prior to July 27, 2023, and is secured by the Loan and
Security Agreement. As of December 31, 2022, the note balance was $1,326,000.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
54
As of December 31, 2022, the principal balance of these four loans was $12,240,905.
Special assessments. As provided by Kansas statutes, projects financed in part by special
assessments are financed through general obligation bonds of the City and are retired from the
debt service fund. Special assessments paid prior to the issuance of bonds are recorded as
revenue in the appropriate project. Special assessments received after the issuance of bonds are
recorded as revenue in the debt service fund. The special assessments are not recorded as
revenue when levied against the respective property owners as such amounts are not available to
finance current year operations.
Premises lease. On July 27, 2016, SFH QalicB, as lessor, entered into a lease agreement with the
City, as lessee, for the use of the Salina Field House, as defined in the Net Lease agreement (the
"Property"). The lease term is 30 years, as defined in the Net Lease agreement. Beginning on July
1, 2017, and on the first day of each December thereafter through December 1, 2046, annual
payments are due, in advance, as specified in the Net Lease agreement.
For the year ended December 31, 2022, SFH QalicB earned $492,917 of rental income under the
terms of the Net Lease. As of December 31, 2022, rental income of $109,737 remained receivable
from the City. The lease has been reported as an intra-entity lease. Accordingly, the reporting
requirements of GASB 87 do not apply and the appropriate eliminations have been made.
The following is a schedule, by year, of total minimum lease payments by the City to SFH QalicB
under the lease as of December 31, 2022:
Year Ending
December 31, Lease Payment
2023 162,500$
2024 227,500
2025 227,500
2026 650,000
2027 650,000
2028 - 2032 3,250,000
2033 - 2037 3,250,000
2038 - 2042 3,250,000
2043 - 2046 2,275,000
Total 13,942,500$
Premises Lease between QalicB and City
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
55
Ground Lease. On October 24, 2018, SFH QalicB entered into a lease agreement with Salina
Regional Medical Education, LLC for the use of property for parking of passenger vehicles and
non-commercial trucks (the Parking Lot) by the public. SFH QalicB will have the option to acquire
the Parking Lot for $1 upon the end of the lease term, which is 100 years, as defined in the Ground
Lease. A one-time basic rent payment of $250,000 was due on the commencement date. There
are no additional minimum lease payments due. The lease does not qualify for GASB 87 reporting.
Sales tax and Revenue (STAR) Bonds. STAR Bonds are authorized to be issued pursuant to
K.S.A. 12-17, 160, et seq., as amended (the STAR Bond Act). The STAR Bond Act provides a form
of tax increment financing that enables the issuance of bonds payable from certain State and local
sales and compensating use tax revenues and transient guest tax revenues generated from STAR
bond projects constructed within a STAR bond project district. To implement STAR bond financing,
a local government must adopt a resolution that specifies a proposed STAR bond project district’s
boundary and describes the overall district plan, hold a public hearing on the district and plan, and
pass a resolution that establishes the STAR bond project district. Additionally, there may be one or
more projects within a STAR bond district.
In accordance with the STAR Bond Act, the City has no liability for payment of bonds in the event
that revenues received from sources noted above are inadequate to pay the debt incurred with the
issuance of the STAR bonds.
In connection with the issuance of STAR bonds, the City of Salina and the State of Kansas entered
into a Tax Distribution Agreement. The agreement provides that the principal of, accreted value,
and interest on the STAR bonds will be paid proportionally by the City of Salina and the State of
Kansas, based on each entity’s respective share of sales taxes generated within the district. These
proportional shares may change in the future if the sales taxes assessed by the local or state
governments are modified.
On June 1, 2015, the City of Salina Commission adopted Ordinance 15-10776 establishing the
district known as the Salina STAR Bond Project District. On August 22, 2016, the City held a public
hearing and approved Ordinance 16-10856 adopting the STAR Bond Project Plan.
On December 1, 2018, the City of Salina issued $18,250,000 in Senior Special Obligation Revenue
Bonds (Series 2018-A) and $4,320,000 in Subordinate Special Obligation Revenue Bonds (Series
2018-B). As of December 31, 2022, the outstanding balances for the 2018-A and 2018-B were
$16,585,000 and $4,320,000, respectively.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
56
Leases
Year Ending
December 31, Principal Interest Total
2023 148,302$ 5,932$ 154,234$
2024 142,599 11,636 154,235
2025 137,114 17,121 154,235
2026 130,654 22,193 152,847
2027 90,362 19,577 109,939
Total 649,031$ 76,459$ 725,490$
Vehicle Leases
During fiscal year 2022, the City implemented Governmental Accounting Standards Board
Statement No. 87, Leases (GASB 87). Leases having a greater than twelve month lease term are
analyzed to determine if the arrangement is subject to GASB 87. If the City is found to be either
the lessee or the lessor in the agreement, GASB 87 accounting principles are applied. Adoption of
GASB 87 had no effect on the City’s beginning net position or fund balances at January 1, 2022.
Note 7: Interfund Transfers
A reconciliation of interfund transfers follows:
Transfer In Transfer Out
General 5,806,300$ 1,540,000$
Tourism and convention - 902,791
Special gas 160,000 -
Sales tax capital - 10,333,850
Bicentennial center 861,861 -
Debt service 1,925,930 -
Arts & Humanity 520,000 -
Sales Tax Economic Development 750,000 -
Solid waste disposal 42,500 701,700
Water and sewer 5,178,672 9,068,422
Sanitation - 497,350
Golf course 10,000 -
Parks Maintenance 2,020,000 -
Fleet Management 1,000,000 -
Street Maintenance 3,750,000 -
Building and Facilities Maintenance 870,500 -
Kenwood Cove Capital 68,350 -
Central garage 80,000 -
Total transfers 23,044,113$ 23,044,113$
The City uses interfund transfers to share administrative costs between funds.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
57
Note 8: Contingent Liabilities
The City receives significant financial assistance from numerous federal and state governmental
agencies in the form of grants and state pass-through aid. The disbursement of funds received
under these programs generally requires compliance with terms and conditions specified in the
grant agreements and is subject to audit. Any disallowed claims resulting from such audits could
become a liability of the General Fund or other applicable funds. However, in the opinion of
management, any such disallowed claims would not have a material effect on the financial
statements of the City as of December 31, 2022.
The City is a defendant in various lawsuits. Although the outcome of these lawsuits is not presently
determinable, it is the opinion of the City's legal counsel that resolution of these matters will not have a
material adverse effect on the financial condition of the City.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
58
Note 9: Capital Projects
Capital projects often extend over two or more fiscal years. The following is a schedule, which
compares the project authorization, including allowable interest revenue, to total project
expenditures from project inception to December 31, 2022.
Project Authorization Expenditures
Downtown Streetscape $ 12,787,597 $ 12,327,367
Smoky Hill River Renewal 12,165,000 3,639,274
S Well Field & WTP Phase 1 41,500,000 31,112,703
Rehab Pump St 28,29/Repl 28 Face Main 550,000 -
Northbound 9th Street Bridge 2,000,000 2,307,696
Smoky Hill Greenway Trail 435,637 62,362
Chorine Building 2 Roof Replacement 35,000 -
2019 Water Main Replacement 4,000,000 2,436,516
Magnolia Hills Estates II 1,575,240 13,785
Stone Lake Phase 2 670,166 456,485
Stone Lake Phase 3A 1,647,053 3,368
Sound Garden Oakdale Park 10,046 10,046
Wheatland Valley - Specials 5,474,790 9,000
WWTP Owners Rep 896,790 447,919
WWTP Improvement PH I 879,193 3,577,149
Public Safety Communication System 2,361,323 2,434,573
2021 Pavement Sealing 460,000 400,607
TPEC Improvements (Floor/HVAC) 170,246 578,367
5th Street Parking Lot 467,963 444,476
Pool Tennis Court Remodel 864,000 15,807
2021 Water Main Replacement 2,000,000 -
Campbell Plaza 300,000 282,473
Magnolia Road Sidewalk 250,000 20,430
Automated Sanitation Trucks 1,600,000 1,560,781
SH River Trail Raise 250,000 59,645
Cedar Point Addition 1,017,910 750
Holmes Road Magnolia to Crawford 250,000 121,970
West Magnolia - Centennial to 135 267,290 117,804
Winn Road Culvert Replacement 193,510 28,050
Bill Burke Restrooms 400,000 23,080
Bill Burke Improvements 3,600,000 83,687
Markley Trail BFRA 65,000 338
$ 99,143,754 $ 62,576,508
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
59
Note 10: Pollution Remediation Obligations
Municipal Solid Waste Landfill
State and federal laws and regulations require the City to place a final cover on its landfill site when
it stops accepting waste, and to perform certain maintenance and monitoring functions at the site for
thirty years after closure. Although closure and postclosure care costs will be paid only near or after
the date that the landfill stops accepting waste, the City reports a portion of these closure and
postclosure care costs as an operating expense of the Solid Waste Fund in each period based on
landfill capacity used as of each statement of net position date. The $2,372,698 reported as landfill
closure and postclosure care liability as of December 31, 2022, represents the cumulative amount
reported to date based on the use of 26.6% of the estimated capacity of the landfill.
The City's solid waste fund will recognize the remaining estimated cost of closure and postclosure
care of $8,918,907 as the remaining estimated capacity is filled over the remaining life expectancy
of 179.2 years.
These amounts are based on what it would cost to perform all closure and postclosure care in
2022. Actual cost may be higher due to inflation, changes, in technology or changes in regulations.
The City is required by State and Federal laws and regulations to provide assurances of financial
responsibility for closure and post- closure care. The City has elected to utilize the Local
Government Financial test promulgated by the U.S. Environmental Protection Agency (at 40 CFR
258.74(f)) and the Kansas Department of Health and Environment to provide these assurances.
Any future closure or postclosure care costs will be provided through the normal budgeting and rate
setting process, including the issuance of general obligation bonds, if necessary.
Environmental Matters
The Kansas Department of Health and Environment (KDHE) issued a report in 1994 indicating the
presence of volatile organic compounds at levels requiring remediation at the Salina Public Water
Supply Wells Site. The City adopted a proactive Policy and Action Plan to remediate the
groundwater contamination, and on December 7, 1994, the City and KDHE entered into a Consent
Order and Settlement Agreement under which the City assumed primary responsibility for the
further investigation and remediation of the groundwater contamination. Field testing work has
been completed. The necessary remediation work will be conducted over the next several years at
a yet undetermined cost to the City's Water and Sewer Fund, thus no liability is recorded related to
this remediation as of December 31, 2022.
Since 2010, the City has been involved with civil litigation concerning environmental contamination
in certain areas in the vicinity of the Salina Regional Airport and the Salina Airport Industrial Center.
The contamination was caused by military activity that occurred between 1942 and 1966 when the
site was operated as the Schilling Air Force Base. The City, the Salina Airport Authority, Unified
School District No. 305 and Kansas State University (the “Salina Public Entities”) sued the United
States seeking federal funds to clean up the contamination. A remedial investigation and feasibility
study (RI/FS) were completed in 2019 to determine the extent and severity of the contamination
and to determine the best method of remediation. Based on the RI/FS, the Kansas Department of
Health and Environment (KDHE) issued a Corrective Action Decision (CAD) on July 29, 2019. The
Salina Public Entities and the U.S. Department of Justice (DOJ) reached a settlement of the
litigation ultimately documented in the form of a Consent Decree filed in U.S. District Court on
November 23, 2020. Pursuant to the Consent Decree, the Salina Public Entities assumed
responsibility for the Response Action in the CAD in exchange for a $69.5 million lump sum
payment by the United States to the Salina Public Entities. The settlement payment was received
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
60
by the City during the year ended December 31, 2021 and was recorded as restricted fund balance
as of December 31, 2022. No liability has been accrued as of December 31, 2022 due to the
uncertainty of the amounts required to mitigate the property.
Note 11: Pension Plans
Defined Benefit Pension Plan
Description of Pension Plan. The City participates in a cost-sharing multiple-employer pension
plan (Pension Plan), as defined in Governmental Accounting Standards Board Statement No. 67,
Financial Reporting for Pension Plans. The Pension Plan is administered by the Kansas Public
Employees Retirement System (KPERS), a body corporate and an instrumentality of the State of
Kansas. KPERS provides benefit provisions to the following statewide pension groups under one
plan, as provided by K.S.A. 74, article 49:
Public employees, which includes:
o State/School employees
o Local employees
Police and Firemen
Judges
Substantially all public employees in Kansas are covered by the Pension Plan. Participation by local
political subdivisions is optional, but irrevocable once elected.
Those employees participating in the Pension Plan for the City are included in the Local employees
group and the Kansas Police and Firemen group.
KPERS issues a stand-alone Annual Comprehensive Financial Report, which is available on the
KPERS website at www.kpers.org.
Benefits. Benefits are established by statute and may only be changed by the State Legislature.
Members (except Police and Firemen) with ten or more years of credited service, may retire as
early as age 55 (Police and Firemen may be age 50 with 20 years of credited service), with an
actuarially reduced monthly benefit. Normal retirement is at age 65, age 62 with ten years of
credited service, or whenever a member’s combined age and years of service equal 85. Police and
Firemen normal retirement ages are age 60 with 15 years of credited service, age 55 with 20 years,
age 50 with 25 years, or any age with 36 years of service.
Monthly retirement benefits are based on a statutory formula that includes final average salary and
years of service. When ending employment, members may withdraw their contributions from their
individual accounts, including interest. Members who withdraw their accumulated contributions lose
all rights and privileges of membership. For all pension coverage groups, the accumulated
contributions and interest are deposited into and disbursed from the membership accumulated
reserve fund as established by K.S.A. 74- 4922.
Members choose one of seven payment options for their monthly retirement benefits. At retirement
a member may receive a lump-sum payment of up to 50% of the actuarial present value of the
member’s lifetime benefit. His or her monthly retirement benefit is then permanently reduced based
on the amount of the lump sum. Benefit increases, including ad hoc post-retirement benefit
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
61
increases, must be passed into law by the Kansas Legislature. Benefit increases are under the
authority of the Legislature and the Governor of the State of Kansas.
The 2012 Legislature made changes affecting new hires, current members and employers. A new
KPERS 3 cash balance retirement plan for new hires starting January 1, 2015, was created.
Normal retirement age for KPERS 3 is 65 with five years of service or 60 with 30 years of service.
Early retirement is available at age 55 with ten years of service, with a reduced benefit. Monthly
benefit options are an annuity benefit based on the account balance at retirement.
For all pension coverage groups, the retirement benefits are disbursed from the retirement benefit
payment reserve fund as established by K.S.A. 74-4922.
Contributions. Member contributions are established by state law and are paid by the employee
according to the provisions of Section 414(h) of the Internal Revenue Code. State law provides that
the employer contribution rates are determined based on the results of an annual actuarial
valuation. The contributions and assets of all groups are deposited in the Kansas Public
Employees Retirement Fund established by K.S.A. 74-4921. All of the retirement systems are
funded on an actuarial reserve basis.
For fiscal years beginning in 1995, Kansas legislation established statutory limits on increases in
contribution rates for KPERS employers. Annual increases in the employer contribution rates
related to subsequent benefit enhancements are not subject to these limitations. The statutory cap
increase over the prior year contribution rate is 1.2% of total payroll for the fiscal year ended
June 30, 2022.
The actuarially determined employer contribution rates (not including the 1.00% contribution rate
for the Death and Disability Program) and the statutory contribution rate was 8.9% for KPERS and
22.99% for KP&F for the year ended December 31, 2022. Member contribution rates as a
percentage of eligible compensation for the fiscal year 2022 are 6.00% for Local employees and
7.15% for Police and Firemen.
Employer Allocations. Although KPERS administers one cost-sharing multiple-employer defined
benefit pension plan, separate (sub) actuarial valuations are prepared to determine the actuarial
determined contribution rate by group. Following this method, the measurement of the collective
net pension liability, deferred outflows of resources, deferred inflows of resources, and pension
expense are determined separately for each of the following groups of the plan:
State/School
Local
Police and Firemen
Judges
To facilitate the separate (sub) actuarial valuations, KPERS maintains separate accounts to identify
additions, deductions, and fiduciary net position applicable to each group. The allocation
percentages presented for each group in the schedule of employer and nonemployer allocations
are applied to amounts presented in the schedules of pension amounts by employer and
nonemployer.
The allocation percentages for the City’s share of the collective pension amounts as of
December 31, 2022, are based on the ratio of its contributions to the total of the employer and
nonemployer contributions of the group for the fiscal years ended December 31, 2022.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
62
The contributions used exclude contributions made for prior service, excess benefits and irregular
payments. At June 30, 2022, the City’s proportion for the Local employees group was 0.733%,
which was a decrease of .032% from its proportion measured at June 30, 2021. At June 30, 2022,
the City’s proportion for the Police and Firemen group was 1.878%, which was a decrease of
.104% from its proportion measured at June 30, 2021.
Net Pension Liability. At December 31, 2022, the City and its component units reported a liability
of $41,665,800 for its total proportionate share of the net pension liability for the Local and Police
and Firemen groups.
The total pension liability was determined by an actuarial valuation as of December 31, 2021, which
was rolled forward to June 30, 2022, using the following actuarial assumptions:
Assumptions Rate
Price inflation 2.75%
Salary increases, including wage increases 3.50% to 12.00% including inflation
Long-term rate of return, net of investment
expense, and including price inflation 7.00%
Mortality rates were based on the RP-2014 Mortality Tables, with age setbacks and age set
forwards as well as other adjustments based on different membership groups. Future mortality
improvements are anticipated using Scale MP-2016.
The actuarial assumptions used in the December 31, 2021, valuation were based on the results of
an actuarial experience study conducted for the period of January 1, 2017, through December 31,
2019. The experience study is dated January 26, 2023.
The long-term expected rate of return of pension plan investments was determined using a
building-block method in which best-estimate ranges of expected future real rates of return
(expected returns, net of pension plan investment expense and inflation) are developed for each
major asset class. These ranges are combined to produce the long-term expected rate of return by
weighting the expected future real rates of return by the target asset allocation percentage.
Best estimates of arithmetic real rates of return for each major asset class included in the pension
plan’s target asset allocation as of June 30, 2022, are summarized in the following table:
Long-Term
Expected Real
Asset Class Long-term Allocation Rate of Return
US Equities 23.5% 5.20%
Non-US Equities 23.5% 6.40%
Private Equity 8.0% 9.50%
Private Real Estate 11.0% 4.45%
Yield Driven 8.0% 4.70%
Real Return 11.0% 3.25%
Fixed Income 11.0% 1.55%
Short Term Investments 4.0% 0.25%
100.0%
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
63
Discount Rate. The discount rate used to measure the total pension liability was 7.00%. The
projection of cash flows used to determine the discount rate assumed that contributions from plan
members will be made at the contractually required rate. The State, School and Local employers
do not necessarily contribute the full actuarial determined rate. Based on legislation passed in
1993, the employer contribution rates certified by the System’s Board of Trustees for these groups
may not increase by more than the statutory cap. The expected KPERS employer statutory
contribution was modeled for future years, assuming all actuarial assumptions are met in future
years. Employers contribute the full actuarial determined rate for Police & Firemen, and Judges.
Future employer contribution rates were also modeled for Police & Firemen and Judges, assuming
all actuarial assumptions are met in future years. Based on those assumptions, the pension plan’s
fiduciary net position was projected to be available to make all projected future benefit payments of
current plan members. Therefore, the long-term expected rate of return on pension plan
investments was applied to all periods of projected benefit payments to determine the total pension
liability.
Sensitivity of the City’s proportionate share of the net pension liability to changes in the
discount rate. The following presents the City’s proportionate share of the net pension liability
calculated using the discount rate of 7.00%, as well as what the City’s proportionate share of the
net pension liability would be if it were calculated using a discount rate that is 1-percentage point
lower (6.200%) or 1-percentage point higher (8.00%) than the current rate:
1% Decrease (6.00%) Discount Rate (7.00%) 1% Increase (8.00%)
Local 20,946,725$ 14,581,450$ 9,278,252$
Police & Firemen 37,150,150 27,084,350 18,709,024
58,096,875$ 41,665,800$ 27,987,276$
For the year ended December 31, 2022, the City recognized Local pension expense of $1,747,091
and Police and Firemen pension expense of $3,672,711, which includes the changes in the
collective net pension liability, projected earnings on pension plan investments, and the
amortization of deferred outflows of resources and deferred inflows of resources for the current
period. The Salina Housing Authority’s and Salina Airport Authority’s portion of the Local pension
expense were $33,484 and $1,969, respectively.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
64
Deferred Outflows of Resources and Deferred Inflows of Resources. As of December 31,
2022, the City and its component units reported deferred outflows of resources and deferred
inflows of resources related to pensions for Local and Police and Firemen groups from the
following sources:
Deferred Outflows Deferred Inflows
Local of Resources of Resources
Differences between actual and expected experience 551,531$ 26,137$
Net differences between projected and actual earnings on investments 1,234,319 -
Changes in assumptions 2,330,761 -
Changes in proportion 372,737 751,693
Total 4,489,348$ 777,830$
Deferred Outflows Deferred Inflows
Police and Firemen of Resources of Resources
Differences between actual and expected experience 1,149,350$ -$
Net differences between projected and actual earnings on investments 1,858,833 -
Changes in assumptions 3,480,514 -
Changes in proportion - 1,372,156
Total 6,488,697$ 1,372,156$
Deferred Outflows Deferred Inflows
Local of Resources of Resources
Differences between actual and expected experience 12,548$ 2,878$
Net differences between projected and actual earnings on investments - 112,883
Changes in assumptions 62,577 -
Changes in proportion 44,343 7,683
Total 119,468$ 123,444$
Deferred Outflows Deferred Inflows
Local of Resources of Resources
Differences between actual and expected experience 35,631$ 1,689$
Net differences between projected and actual earnings on investments 79,742.00 -
Changes in assumptions 150,577 -
Changes in proportion 70,327 22,516
Total 336,277$ 24,205$
Housing Authority
Airport Authority
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
65
$2,441,561 reported as deferred outflows of resources related to pensions resulting from City
contributions subsequent to the measurement date will be recognized as a reduction of the net
pension liability in the year ended December 31, 2023. Amounts reported as deferred outflows of
resources and deferred inflows of resources related to pensions will be recognized in pension
expense as follows:
Local Deferred Police & Firemen
Year Ended (Inflows) Outflows Deferred (Inflows)
December 31, Amount Outflows Amount Total
2023 960,082$ 1,481,479$ 2,441,561$
2024 891,664 1,292,913 2,184,577
2025 423,408 517,834 941,242
2026 1,373,261 1,778,217 3,151,478
2027 63,103 46,098 109,201
3,711,518$ 5,116,541$ 8,828,059$
$40,163 and $84,492 reported as deferred outflows of resources related to pensions resulting from
Salina Housing Authority and Salina Airport Authority contributions subsequent to the
measurement date will be recognized as a reduction of the net pension liability in the year ended
December 31, 2023. Amounts reported as deferred outflows of resources and deferred inflows of
resources related to pensions will be recognized in pension expense as follows:
Housing Airport
Authority Authority
Deferred Deferred
Year Ended (Inflows) Outflows (Inflows) Outflows
December 31, Amount Amount Total
2023 40,163$ 84,492$ 124,655$
2024 2,858 74,688 77,546
2025 2,586 48,970 51,556
2026 (15,882) 98,745 82,863
2027 4,135 5,177 9,312
33,860$ 312,072$ 345,932$
Deferred Compensation Plan
The City offers its employees a deferred compensation plan ("Plan") created in accordance with
Internal Revenue Code Section 457. The Plan, available to all City employees, permits them to
defer a portion of their salary until future years. The deferred compensation is not available to
employees until termination, retirement, death, or unforeseeable emergency. Plan assets are
transferred to a plan agent in a custodial trust and are not available to the claims of the City's
general creditors.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
66
Flexible Benefit Plan (I.R.C. Section 125
The City Commission has adopted by resolution a salary reduction flexible benefit plan ("Plan")
under Section 125 of the Internal Revenue Code. All City employees working more than 20 hours
per week are eligible to participate in the Plan beginning after two full months of employment. Each
participant may elect to reduce his or her salary to purchase benefits offered through the Plan.
Benefits offered through the Plan include various insurance and disability benefits.
Note 12: Risk Management
The City is exposed to various risks of loss related to torts; theft of, damage to and destruction of
assets; errors and omissions; natural disasters and other events for which the City carries
commercial insurance. No significant reductions in insurance coverage from that of the prior year
have occurred. Settlements have not exceeded insurance coverage for each of the past three
years.
The City has established a limited risk management program for workers’ compensation. The
program covers all City employees. Premiums are paid into the Workers’ Compensation Reserve
Fund by all other funds and are available to pay claims, claim reserves and administrative costs of
the program. An excess coverage insurance policy covers individual claims in excess of $250,000
($350,000 for claims involving employees classified as policemen or firemen). Incurred claims,
including incurred but not reported claims, have been accrued based primarily upon subsequent
payments. Claim liabilities are calculated considering the effects of inflation, recent claim
settlement trends including frequency and amounts of payouts and other economic and social
factors. The liability for claims and judgments is reported in the Workers' Compensation Reserve
Fund because it is expected to be liquidated with expendable available financial resources. Of the
liability, $146,926 is considered to be due within one year.
Changes in the balances of claims liabilities during the past two years are as follows:
2022 2021
Unpaid claims, January 1 366,796$ 446,495$
Incurred claims (including IBNRs) 734,629 989,033
Claim payments (701,647) (1,068,732)
Unpaid claims, December 31 399,778$ 366,796$
The City established a limited risk management program for employee health and dental insurance
in 1997. The program covers eligible City employees. Premiums are paid into the health insurance
fund by all other funds and are available to pay claims, claim reserves and administrative costs of
the program. An excess coverage insurance policy covers individual claims in excess of $50,000.
Incurred claims, including incurred but not reported claims, have been accrued based primarily
upon subsequent payments. Claim liabilities are calculated considering the effects of inflation,
recent claim settlement trends including frequency and amounts of payouts and other economic
and social factors. The liability for claims and judgments is reported in the Health Insurance Fund
because it is expected to be liquidated with expendable available financial resources. Therefore, all
of the liability is considered to be due within one year.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
67
Changes in the balances of claims liabilities during the past two years are as follows:
2022 2021
Unpaid claims, January 1 417,000$ 605,000$
Incurred claims (including IBNRs) 5,640,514 4,560,880
Claim payments (5,652,514) (4,748,880)
Unpaid claims, December 31 405,000$ 417,000$
Note 13: Other Postemployment Healthcare Benefits
Plan Description (OPEB)
Plan Description. The City offers postemployment health insurance to retirement employees. The
benefits are provided through a single employer defined benefit postemployment healthcare plan
administered by the City. The Employee Benefit Plan (the Plan) provides medical and dental
benefits to eligible early retirees and their spouses. KSA 12-5040 requires all local governmental
entities in the state that provide a group health care plan to make participation available to all
retirees and dependents until the retiree reaches the age of 65 years. No separate financial report
is issued for the Plan.
Funding Policy. The benefit payment requirements of plan participants and the City are established
and amended by the City. The required payments are based on projected pay-as-you-go financing
requirements. There are no assets accumulated in a trust that meets the criteria in paragraph 4 of
GASB 75.
As of December 31, 2022, the following employees were covered by the benefit terms:
Active employees 440
Retirees and covered spouses 29
Total 469
The total OPEB liability of $3,976,239 was measured as of December 31, 2022, and was
determined by an actuarial valuation as of December 31, 2021.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
68
The total OPEB liability in the December 31, 2021, actuarial valuation was determined using the
following assumptions and other inputs, applied to all periods in the measurement, unless
otherwise specified:
Valuation date
Actuarial cost method
Inflation
Salary increases
Discount rate
Healthcare cost trend rates
Retiree's share of benefit related costs 100% of the premium
2.75%
3.50%
2.06%
ultimate rate of 3.70% in 2074
December 31, 2021
Entry age normal as a level percentage of payroll
Medical: 5.90% for 2021, decreasing 0.50% per year
year to an ultimate rate of 3.7% for 2074
Dental: 5.00% to 2022, then decreasing to an
The discount rate was based on an index rate for 20-year, tax-exempt general obligation municipal
bonds with an average rating of AA/Aa or higher.
Mortality rates were based on the RP 2014 Mortality Tables, with age set forwards as well as other
adjustments based on different membership groups.
Changes in the total OPEB liability are as follows:
Balance, January 1, 2022 4,072,184$
Service cost 282,579
Interest 90,906
Benefit paid (134,193)
Economic/demographic gains/losses (495,935)
Changes in assumptions 160,698
Balance, December 31, 2022 3,976,239$
The following presents the total OPEB liability of the City, as well as what the City’s total OPEB
liability would be if it were calculated using a discount rate that is one percentage point lower
(1.06%) or one percentage point higher (3.06%) than the current discount rate:
1% Decrease Discount rate 1% Increase
(1.06%) (2.06%) (3.06%)
Total OPEB Liability 4,361,588$ 3,976,239$ 3,623,200$
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
69
The following presents the total OPEB liability of the City, as well as what the City’s total OPEB
liability would be if it were calculated using healthcare cost trend rates that are one percentage
point lower or one percentage point higher than the current healthcare cost trend rate:
1% Decrease Trend Rates 1% Increase
Total OPEB Liability 3,409,594$ 3,976,239$ 4,633,927$
Healthcare Cost
For the year ended December 31, 2022, the City recognized OPEB expense of $336,083.
Deferred Outflows of Resources and Deferred Inflows of Resources. At December 31, 2022,
the City reported deferred outflows related to other postemployment benefits from the following
sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Changes of assumptions 443,642$ (100,964)$
Differences between expected
and actual experience - (606,779)
Total 443,642$ (707,743)$
Amounts reported as deferred outflows of resources will be recognized in OPEB expense as
follows:
Year Ended Deferred (Inflows)
June 30, Outflows Amount
2023 (37,402)$
2024 (37,402)
2025 (37,402)
2026 (40,210)
2027 (42,055)
2028+ (69,630)
Total
(264,101)$
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
70
Other Postemployment Benefits (KPERS)
Plan Description. The City participates in a multiple-employer defined benefit other
postemployment benefit (OPEB) plan (the Plan) which is administered by KPERS. The Plan
provides long-term disability benefits and a life insurance benefit for disabled members to KPERS
members, as provided by K.S.A. 74-04927. The Plan is administered through a trust held by
KPERS that is funded to pay annual benefit payments. However, because the trust’s assets are
used to pay employee benefits other than OPEB, the trust does not meet the criteria in paragraph 4
of GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits
Other Than Pensions. Accordingly, the Plan is considered to be administered on a pay-as-you-go
basis.
Benefits. Benefits are established by statute and may be amended by the KPERS Board of
Trustees. The Plan provides long-term disability benefits equal to 60 percent (prior to January 1,
2006, 66 2/3 percent) of annual compensation, offset by other benefits. Members receiving long-
term disability benefits also receive credit towards their KPERS retirement benefits and have their
group life insurance coverage continued under the waiver of premium provision.
The monthly long-term disability benefit is 60 percent of the member’s monthly compensation, with
a minimum of $100 and a maximum of $5,000. The monthly benefit is subject to reduction by
deductible sources of income, which include Social Security primary disability or retirement
benefits, workers compensation benefits, other disability benefits from any other sources by reason
of employment, and earnings from any form of employment. If the disability begins before age 60,
benefits are payable while the disability continues until the member’s 65th birthday or retirement
date, whichever occurs first. If the disability begins after age 60, benefits are payable while the
disability continues, for a period of five years or until the member retires, whichever occurs first.
Benefit payments for disabilities caused or contributed to by substance abuse or non-biologically
based mental illnesses are limited to the shorter of the term of the disability or 24 months per
lifetime.
The death benefit paid to beneficiaries of disabled members is 150% of the greater of 1) the
member’s annual rate of compensation at the time of disability, or 2) the members previous 12
months of compensation at the time of the last date on payroll. If the member has been disabled for
five or more years, the annual compensation or salary rate at the time of death will be indexed
using the consumer price index, less one percentage point, to compute the death benefit. If a
member is diagnosed as terminally ill with a life expectancy of 12 months or less, the member may
be eligible to receive up to 100% of the death benefit rather than having the benefit paid to the
beneficiary. If a member retires or disability benefits end, the member may convert the group life
insurance coverage to an individual insurance policy.
Employees covered by benefit terms. As of June 30, 2022, the measurement date, the following
employees were covered by the benefit terms:
Active employees 263
Disabled members 3
Total 266
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
71
Total OPEB Liability. The City and its component units reported a total KPERS OPEB liability of
$408,297 as of December 31, 2022, was measured as of June 30, 2022, and was determined by
an actuarial valuation as of December 31, 2021, which was rolled forward to June 30, 2022, using
the following actuarial assumptions:
Valuation date December 31, 2021
Actuarial cost method Entry age normal
Inflation 2.75%
Salary increases 3.00%
Discount rate (based on 20 year municipal bond rate with an
average rating of AA/Aa or better obtained, through the Bond
Buyer General Obligation 20-Bond Municipal Index) 3.54%
The discount rate was based on the bond buyer general obligation 20-bond municipal index.
Mortality rates were based on the RP 2014 Mortality Tables, with age setbacks and age set
forwards as well as other adjustments based on different membership groups. Future mortality
improvements are anticipated using Scale MP-2021. The actuarial assumptions used in the
December 31, 2021, valuation were based on the results of an actuarial experience study for the
period of January 1, 2017 through December 31, 2019. Other demographic assumptions are set to
be consistent with the actuarial assumptions reflected in the December 31, 2021, KPERS pension
valuation.
The changes in the total OPEB liability are as follows:
City Housing Authority Airport Authority Total
Balance, January 1, 2022 505,029$ 7,868$ 13,911$ 526,808$
Service cost 55,188 1,835 3,837 60,860
Interest 11,870 215 382 12,467
Effect of economic/demographic gains or losses (72,452) (1,984) (6,203) (80,639)
Changes in assumptions (86,805) 11 (2,924) (89,718)
Benefit payments (21,481) - - (21,481)
Balance, December 31, 2022 391,349$ 7,945$ 9,003$ 408,297$
Total KPERS OPEB Liability
Sensitivity of the total KPERS OPEB liability to changes in the discount rate. The following
presented the total KPERS OPEB liability of the City, as well as what the City’s total KPERS OPEB
liability would be if it were calculated using a discount rate that is 1-percentage-point lower (2.54%)
or 1-percentage-point higher (4.54%) than the current discount rate:
1% Decrease Discount Rate 1% Increase
(2.54%) (3.54%) (4.54%)
Total OPEB Liability - City 409,102$ 391,349$ 373,779$
Total OPEB Liability - Housing Authority 8,117 7,945 7,718
Total OPEB Liability - Airport Authority 9,277 9,003 8,692
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
72
For the year ended June 30, 2022, the City recognized OPEB expense of $38,875.
Deferred Outflows of Resources and Deferred Inflows of Resources. At December 31, 2022,
the City reported deferred outflows and inflows related to other postemployment benefits from the
following sources:
Deferred Deferred Deferred Deferred Deferred Deferred
Outflows of Inflows of Outflows of Inflows of Outflows of Inflows of
Resources Resources Resources Resources Resources Resources
Differences between expected
and actual experience 48,285$ (242,805)$ -$ (6,636)$ -$ (14,767)$
Changes of assumptions 31,304 (84,895) 276 (139) 699 (2,732)
Total 79,589$ (327,700)$ 276$ (6,775)$ 699$ (17,499)$
City Housing Authority Airport Authority
Amounts reported as deferred outflows of resources and deferred inflows of resources related to
pensions will be recognized in OPEB expense as follows:
Year Ended Housing Airport
June 30, City Authority Authority
2023 (28,183)$ (914)$ (2,251)$
2024 (28,183) (914) (2,251)
2025 (28,183) (914) (2,251)
2026 (27,878) (914) (2,243)
2027 (29,424) (909) (2,101)
Thereafter (106,260) (1,934) (5,703)
Total (248,111)$ (6,499)$ (16,800)$
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
73
Note 14: Tax Abatements
In 2021, the City of Salina participated in real property tax abatements for five local companies.
Property tax abatements are authorized under Kansas state statutes K.S.A. 12-1740 et seq. and
K.S.A. 79-201a and subject to City policy.
The City provides property tax abatements to encourage existing industry to expand, assist new
business start- ups, recruit new companies from out-of-state or internationally, encourage high
technology and research based businesses, encourage training and development of Salina area
employees, and encourage location and retention of businesses which are good "corporate
citizens" that will add to the quality of life in the community through leadership and support of civic
and philanthropic organizations. Property tax abatements reduce ad valorem property taxes. The
percentage of reduction ranges from 40.5% to 100%, but in all cases, the maximum duration is for
ten years as per state statute. To receive an abatement, applicants must submit an application,
which undergoes due diligence and analysis before being considered by the City Commission. If
the abatement is authorized, the applicant must sign a performance agreement that specifies
annual compliance measures. Each year, the applicant submits a renewal application, along with
compliance information, which is reviewed by City staff for conformance with agreement provisions.
If compliance is not met, appeals can be made to the City Commission to determine the amount of
incentives, if any, to be received by the property owner. The City of Salina negotiates property tax
abatements on an individual basis.
2022
Company Start End % Tax Abated
Salina Vortex Corp (facility improvements) 2015 2024 37.50% 3,023$
Great Plains Mfg. (facility improvements) 2014 2023 50% 2,238
Veris Technologies (facility addition/improvements) 2015 2024 50% 495
Twin Oaks (facility addition/improvements) 2015 2024 50% 647
6,403$
Abatement
Tax Increment Financing (TIF). TIFs are an economic development tool established by the Kansas
TIF Act (K.S.A. 12-1770 et seq.) and subject to City policy to aid in financing projects for substantial
public benefit. Public benefits can include creating jobs or retaining existing employment,
eliminating blight, strengthening the employment and economic base of the City, increasing
property values and tax revenues, reducing poverty, creating economic stability, upgrading older
neighborhoods, facilitating economic self-sufficiency, promoting projects that are of community
wide importance, or implementing the economic development goals of the City. The program works
by reimbursing a portion of the incremental increase in property taxes resulting from improvements
and a portion of local sales tax generated within the district to the property owner. The base value,
or what the property was valued at prior to improvements, is shielded from the rebate.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
74
To receive a TIF, applicants must submit a detailed, written proposal to the City, which will undergo
due diligence and analysis before being considered by the City Commission. The City Commission
then determines if it will commence the statutory process to create a redevelopment district.
If the TIF district is authorized, the City and applicant will enter into an agreement that specifies
performance, certification, and reimbursement requirements. City Staff will work with the property
owner to certify eligible expenses and compliance with agreement provisions. Once the project
begins to generate TIF revenues (sales tax and/or property tax), City staff works with the
distributing agency and property owner to generate and track reimbursements. Because
reimbursements are not paid until after improvements are put in place, agreement compliance is
met, eligible expenses are certified, and sales and/or property tax distributions are made to the
City, there are no provisions for recapturing taxes. The City of Salina negotiates TIFs on an
individual basis.
District Purpose Base Year Expires Sales Tax Property Tax
Downtown Promote, stimulate and develop the
general and economic welfare of a
major commercial entertainment and
tourism area 2016 2036 -$ 215,115$
Total -$ 215,115$
2022 Reimbursements
TIF Project Plans
Community Improvement Districts (CID). CIDs are an economic development tool established by
the Kansas CID Act (K.S.A. 12-6a26 et seq.) and subject to City policy to assist with the
development of community improvements which can benefit a development and the public. In all
CIDs, public improvements were financed initially by the developer and are reimbursed annually via
a two percent (2%) transportation district sales tax on retail or taxable services occurring within the
district.
To establish a CID, the applicant first submits a CID petition which is signed by the owners of all of
the land within the proposed district. The City Commission then considers the request to establish
a CID.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
75
If the CID is authorized, the City and applicant will enter into an agreement that specifies
performance, certification, and reimbursement requirements. City Staff will work with the property
owner to certify eligible expenses and compliance with agreement provisions. Once the project
begins to generate CID revenues, City Staff works with the distributing agency and property owner
to make and track reimbursements. Because reimbursements are not paid until after improvements
are put in place, agreement compliance is met, eligible expenses are certified, and CID sales tax
distributions are made to the City, there are no provisions for recapturing taxes. The City of Salina
negotiates CIDs on an individual basis.
2022 Eligible
Reimbursement
Name Rate Start Expires Purpose Amount
Assist with improvements to hotel
South 9th Street 2.00% 3/1/2016 12/31/2037 and conference center 293,657$
Assist with building of family
Alley 1.00% 10/1/2019 9/30/2041 entertainment facility in downtown 18,684
Assist with Revitalization of
Downtown 1.00% 7/1/2019 6/30/2041 Downtown Corridor 167,356
Assist with building of downtown
Downtown Hotel 1.00% 10/1/2019 9/30/2041 hotel 96,599
Assist with improvements to hotel
North 9th Street 2.00% 7/1/2021 6/30/2043 and conference center 37,531
613,827$
Community Improvement District (CID)
Neighborhood Revitalization Areas (NRA). NRAs are authorized under Kansas state statutes
K.S.A. 12-117 and subject to City policy to spur investment and revitalization of properties which
can benefit a neighborhood and the public. The program works by rebating a portion of the
incremental increase in property taxes resulting from improvements back to the property owner.
The base value, or what the property was valued at prior to improvements, is shielded from the
rebate. Participation in the program and percentage of rebate and duration are determined
separately by the City, County, and School District. The current City of Salina adopted plan is a 4-
year plan running from 2015-2019. It allows for a 10-year rebate and provides rebates from 25% to
100% depending on year in plan and type of improvement. To receive an NRA, taxpayers must
submit an application, which undergoes due diligence and analysis before being approved by the
City. If the NRA is approved, each year, the applicant must submit proof that property taxes have
been paid in full. Because the rebate is not given until after improvements are put in place and
property taxes paid, there are no provisions for recapturing taxes.
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
76
The City of Salina approves NRAs on an individual basis.
2022
Property/Business Name Address Type Rebate Paid
Heritage at Hawthorne Partners 715 N. 9th Street Com 2,181$
Sergio Guzman-Polanco & Rosa Sanchez 241 N. Front Street Res 114
Overland Property Group 254 N. Santa Fe Ave Com 3,966
Yvette Gelinas 1115 N. 8th Street Res 113
Latisha Pierce 705 N. 2nd Street Res 114
Tanya Shiehzadeh 703 N. 2nd Street Res 118
Robert & Brenda Burns 1205 N. 4th Street Res 134
Property Partners LLC 116 & 118 N. Santa Fe (2nd Floor Loft Apartments) Com 818
Phill Hemmer 2035 E. Iron Avenue, Unit #203R Res 923
AP Property Holdings, LLC 201 E. Iron Avenue Com 4,992
Gregory Davis 156-158 N. 11th Street Res 287
Micheal Money 2035 E. Iron Avenue, Unit #206R Res 641
Micheal Money 2036 E. Iron Avenue, Unit #205R Res 138
Mark Martin Living Trust 2035 E. Iron #104R Res 541
Traniesh Byrd 701 N. 2nd Street Res 114
Jana Endsley 1321 N. 3rd Street Res 194
Kanesha Samilton 214 W. Grand Avenue Res 279
Maria E Padilla 810 N. 5th Street Res 277
JK Webb Properties LLC 120 S. Santa Fe Avenue Com 2,110
Alan and Nancy Franzen 1413 Arapahoe Res 187
Brandon Sears 900 N. 12th Street Res 42
Santa Fe Properties, LLC 131 N. Santa Fe Avenue/128 S. Santa Fe Avenue Com 4,527
Ceecee Investments LLC 200 S. Santa Fe Avenue Com 662
Rusty A Leister Living Trust 600 N. Santa Fe Avenue Com 2,190
Christopher Helm 608 N. 11th Street Res 81
Christopher Helm 752 N. Broadway Com 2,815
Laurie Donmyer 255 N. Columbia Res 379
Eva Wright 1200 N. 8th Res 265
Foley Equipment Co. 2225 N. Ohio St Com 15,931
Mark Ritter 2035 E. Iron #108R Res 1,724
Angelica Farris 846 Choctaw Ave Res 285
Christopher Vogel 2035 E. Iron #209R Res 903
Christopher Helm 619 N. 5th Street Com 776
HPSA, LLC. 501 Bhakta Court Com 5,871
Jordan Bressel 2035 E. Iron #106R Res 245
Mary C. Roth 2035 E. Iron #208R Res 1,302
John & Kristen Gunn 2035 E Iron #106R Res 1,365
TJTM, Inc. 2035 E Iron #005R Res 268
TJTM, Inc. 2035 E Iron #004R Res 132
TJTM, Inc. 2035 E Iron #003R Res 396
TJTM, Inc. 2035 E Iron #002R Res 353
TJTM, Inc. 2035 E Iron #001R Res 158
TJTM, Inc. 2035 E Iron #301BR Res 304
TJTM, Inc. 2035 E Iron #301AR Res 175
TJTM, Inc. 2035 E Iron #006R Res 394
Greg Huston &Terry Swearingen 1025 W Crawford Com 1,954
Kevin & Rebecca Poland 601 Johnstown Res 76
TJTM, Inc. 2035 E Iron #202R Res 229
TJTM, Inc. 2035 E Iron #302R Res 183
TJTM, Inc. 2035 E Iron #105R Res 272
Timothy Rickman 719 E Ash Res 163
Troy Vancil 853 Navaho Res 66
TJTM, Inc. 2035 E Iron #213C Res 79
Donnie Marrs 2035 E Iron #300R Res 969
GWM Rentals LLC 809 W Ash Res 145
Lamont Outland 201 E. Iron Avenue Res 121
Michelle Bunch 156-158 N. 11th Street Res 129
Jermaine and Tykea Polk 701 N. 2nd Street Res 152
Mary Marshall 2035 E. Iron #105R Res 106
Angela Fishburn 1219 N. 8th Street Res 108
Salina Office Station 356 N. Santa Fe Com 1,094
65,634$
Neighborhood Revitalization Act (NRA)
City of Salina, Kansas
Notes to Financial Statements
December 31, 2022
77
Note 15: Prior Period Adjustment
During 2022, construction in progress for Business-type Activities was found to be understated.
The 2022 beginning net position for the Water and Sewer fund was increased by $17,275,573 for
this error. Change in net position for the Business-type Activities and the Water and Sewer funds
for the year ended December 31, 2021, was not impacted.
Required Supplementary Information
City of Salina, Kansas Other Postemployment Benefits Schedule of Changes in the City’s Total OPEB Liability and Related Ratios Last Ten Fiscal Years* 78 2022 2021 2020 2019 2018Total OPEB LiabilityService cost 282,579$ 244,531$ 231,391$ 249,957$ 226,762$ Interest (on the total OPEB liability) 90,906 104,082 150,552 125,877 128,578 Benefit paid (134,193) (122,821) (159,018) (157,465) (265,000) Economic/demographic gains/losses (495,935) - (255,426) - - Changes in assumptions 160,698 231,338 128,228 (186,344) 90,918 Net Change in Total OPEB Liability (95,945) 457,130 95,727 32,025 181,258 Total OPEB Liability – Beginning 4,072,184 3,615,054 3,519,327 3,487,302 3,306,044 Total OPEB Liability – Ending 3,976,239$ 4,072,184$ 3,615,054$ 3,519,327$ 3,487,302$ Covered Employee Payroll 25,166,069$ 25,163,639$ 25,163,639$ 25,232,129$ 24,740,225$ Total OPEB liability as a percentage ofcovered-employee payroll 15.80% 16.18% 14.37% 13.95% 14.10%Actuarially determined contribution 134,193$ 122,821$ 159,018$ 157,465$ 265,000$ Actual contribution 134,193$ 122,821$ 159,018$ 157,465$ 265,000$ Contributions as a percentage of covered payroll 0.53% 0.49% 0.63% 0.62% 1.07%Measurement Year *Data became available with the inception of GASB 75 during fiscal year 2018, therefore 10 years of data is unavailable.
City of Salina, Kansas Other Postemployment Benefits - KPERS Schedule of Changes in the City’s Total OPEB Liability and Related Ratios Last Ten Fiscal Years* 79 2022 2021 2020 2019 2018Total OPEB LiabilityService cost 55,188$ 64,709$ 57,185$ 52,863$ 52,380$ Interest (on the total OPEB liability) 11,870 14,404 19,037 22,667 17,061 Benefit paid (21,481) (151,608) 17,086 (95,243) 75,173 Economic/demographic gains/losses (72,452) 984 37,368 7,614 (6,574) Changes in assumptions (86,805) (20,904) (39,627) (28,432) (30,368) Net Change in Total OPEB Liability (113,680) (92,415) 91,049 (40,531) 107,672 Total OPEB Liability – Beginning 505,029 597,444 506,395 546,926 439,254 Total OPEB Liability – Ending 391,349$ 505,029$ 597,444$ 506,395$ 546,926$ Covered Employee Payroll 13,877,624$ 12,482,683$ 14,338,983$ 13,991,543$ 13,652,194$ Total OPEB liability as a percentage ofcovered-employee payroll 2.82% 4.05% 4.17% 3.62% 4.01%Actuarially determined contribution 134,612$ 135,087$ 144,746$ 135,087$ 109,466$ Actual contribution 134,612$ 135,087$ 144,746$ 135,087$ 109,466$ Contributions as a percentage of covered payroll 0.97% 1.08% 1.01% 0.97% 0.80%Measurement Year *Data became available with the inception of GASB 75 during fiscal year 2018, therefore 10 years of data is unavailable.
City of Salina, Kansas KPERS Pension Plan Schedule of the City’s Proportionate Share of the Net Pension Liability Last Ten Fiscal Years* 80 2015 2016 2017 2018 2019 2020 2021 2022City's proportion of the net pension liability Local 0.764% 0.761% 0.811% 0.079% 0.796% 0.766% 0.701% 0.733% Police & Fire 2.258% 2.180% 2.191% 2.081% 2.074% 2.038% 1.982% 1.878%City's proportionate share of the net pension liability Local 10,027,679$ 11,770,679$ 11,753,246$ 11,014,328$ 11,123,112$ 13,290,226$ 8,409,377$ 14,581,450$ Police & Fire 16,395,794$ 20,251,512$ 20,546,882$ 20,019,473$ 20,993,820$ 25,135,770$ 18,910,472$ 27,084,350$ City's covered-employee payroll Local 12,931,197$ 13,251,236$ 13,548,056$ 13,944,989$ 14,366,294$ 14,948,415$ 13,436,992$ 14,200,661$ Police & Fire 10,161,866$ 10,730,033$ 10,593,419$ 10,441,055$ 10,859,219$ 11,285,465$ 10,970,505$ 11,241,597$ City's proportionate share of the net pension liability as a percentage of its covered-employee payroll Local 77.55% 88.83% 86.75% 78.98% 77.43% 88.91% 62.58% 102.68% Police & Fire 161.35% 188.74% 193.96% 191.74% 193.33% 222.73% 172.38% 240.93%Plan fiduciary net position as apercentage of the total pension liability Local 71.98% 68.55% 72.15% 74.22% 75.02% 70.77% 81.14% 70.66% Police & Fire 74.60% 69.30% 70.99% 71.53% 71.22% 66.81% 76.09% 66.12%Measurement Year *The amounts presented for each fiscal year were determined as of December 31. Data became available with the inception of GASB 68 during fiscal year 2015, therefore 10 years of data is unavailable.
City of Salina, Kansas KPERS Pension Plan Schedule of the City’s Proportionate Share of the Net Pension Liability Last Ten Fiscal Years* 81 2015 2016 2017 2018 2019 2020 2021 2022Contractually required contribution Local 1,256,217$ 1,243,711$ 1,179,745$ 1,205,334$ 1,328,915$ 1,156,925$ 1,259,601$ 1,309,782$ Police & Fire 2,527,995 2,361,273 1,986,933 2,181,617 2,497,473 2,405,832 2,563,084 2,553,522 Contributions in relation to the contractually required contribution Local 1,256,217 1,243,711 1,179,745 1,205,334 1,328,915 1,156,925 1,259,601 1,309,782 Police & Fire 2,527,995 2,361,273 1,986,933 2,181,617 2,497,473 2,405,832 2,563,084 2,553,522 Contribution deficiency (excess) - - - - - - - - City's covered-employee payroll Local 13,251,236$ 13,548,056$ 13,944,989$ 14,366,294$ 14,948,415$ 13,436,992$ 14,200,661$ 14,716,651$ Police & Fire 10,730,033$ 10,593,419$ 10,441,055$ 10,859,219$ 11,285,465$ 10,970,505$ 11,241,597$ 11,107,098$ Contributions as a percentage of covered employee payroll Local 9.48% 9.18% 8.46% 8.39% 8.89% 8.61% 8.87% 8.90% Police & Fire 23.56% 22.29%19.03% 20.09% 22.13% 21.93% 22.80% 22.99% *Data became available with the inception of GASB 68 during fiscal year 2015, therefore 10 years of data is unavailable.
Combining Schedules and Individual Fund Statements
City of Salina, Kansas
Combining Balance Sheet
Nonmajor Governmental Funds
December 31, 2022
82
Total Total Nonmajor Total
Nonmajor Nonmajor Debt Nonmajor
Special Revenue Permanent Service Governmental
Funds Funds Fund Funds
Assets
Cash and investments 15,889,341$ 548,172$ -$ 16,437,513$
Receivables
Accounts 3,069,338 - - 3,069,338
Total assets 18,958,679 548,172 - 19,506,851
Liabilities and Fund Balances
Accounts payable 919,900 - - 919,900
Accrued expenditures 14,559 - - 14,559
Unearned revenue - - - -
Due to other funds 20,000 - - 20,000
Total liabilities 954,459 - - 954,459
Fund Balances
Restricted 3,937,773 - - 3,937,773
Committed 11,900,011 548,172 - 12,448,183
Assigned 2,166,424 - - 2,166,424
Unassigned 12 - - 12
Total fund balances 18,004,220 548,172 - 18,552,392
Total liabilities and fund balances 18,958,679$ 548,172$ -$ 19,506,851$
City of Salina, Kansas
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended December 31, 2022
83
Total Total Nonmajor Total
Nonmajor Nonmajor Debt Nonmajor
Special Revenue Permanent Service Governmental
Funds Funds Fund Funds
Revenues
Taxes 4,543,388$ -$ -$ 4,543,388$
Intergovernmental 2,740,030 - - 2,740,030
Charges for services 954,184 12,602 - 966,786
Licenses and permits 14,600 - - 14,600
Investment revenue 42,378 1,982 - 44,360
Donations 104,558 - - 104,558
Miscellaneous 697,126 - - 697,126
Total revenues 9,096,264 14,584 - 9,110,848
Expenditures
Current
Culture and recreation 2,273,867 - - 2,273,867
Public safety 697,328 - - 697,328
Public health and sanitation 313,223 - - 313,223
Planning and development 2,047,963 - - 2,047,963
Miscellaneous 10,000 25,388 800 36,188
Debt Service -
Interest and other charges 200,129 - - 200,129
Capital Outlay 6,084,394 - - 6,084,394
Total expenditures 11,626,904 25,388 800 11,653,092
Deficiency of revenues
under expenditures (2,530,640) (10,804) (800) (2,542,244)
Other Financing Sources (Uses)
Transfers in 10,000,711 - - 10,000,711
Transfers out (902,791) - - (902,791)
Total other financing sources (uses) 9,097,920 - - 9,097,920
Net Change in Fund Balances 6,567,280 (10,804) (800) 6,555,676
Fund Balances, Beginning 11,436,940 558,976 800 11,996,716
Fund Balances, Ending 18,004,220$ 548,172$ -$ 18,552,392$
City of Salina, Kansas Combining Balance Sheet Nonmajor Governmental Funds December 31, 2022 84 Tourism Business Special Community Sales Tax Downtown and Special Bicentennial Improvement Neighborhood Parks & Special Development Economic TIF SouthConvention Gas Center District Park Recreation Alcohol Revolving Development District #1 9th CIDAssetsCash and cash equivalents 316,830$ 2,901,387$ 447,078$ 6,651$ 47,821$ 484,334$ 234$ 186,307$ 897,844$ 1,705,824$ 27,933$ Receivables Accounts 723,614 369,446 - - - - - - - - - Total assets 1,040,444 3,270,833 447,078 6,651 47,821 484,334 234 186,307 897,844 1,705,824 27,933 Liabilities and fund balancesLiabilities:Accounts payable - 204,846 210,472 2,960 1,380 - - - - - - Accrued expenditures - - - - - - - - - - - Unearned revenue - - - - - - - - - - - Due to other funds - - - - - - - - - - - Total liabilities - 204,846 210,472 2,960 1,380 - - - - - - Fund balances:Restricted 1,040,444 2,246,841 - 3,691 - 432,161 234 186,307 - - - Committed - - 203,087 46,441 - - - 897,844 1,705,824 27,933 Assigned - 819,146 33,519 - - 52,173 - - - - - Unassigned - - - - - - - - - - - Total fund balances 1,040,444 3,065,987 236,606 3,691 46,441 484,334 234 186,307 897,844 1,705,824 27,933 Total liabilities and fund balances 1,040,444$ 3,270,833$ 447,078$ 6,651$ 47,821$ 484,334$ 234$ 186,307$ 897,844$ 1,705,824$ 27,933$
City of Salina, Kansas Combining Balance Sheet Nonmajor Governmental Funds (Continued) December 31, 2022 85 Kenwood SpecialDowntown Alley Downtown North 9th STAR Bonds State 911 CoveLaw Police CID CID Hotel CID CID Subprojects Grants Communications Capital Enforcement GrantsAssetsCash and cash equivalents 470,426$ 1,405$ 7,933$ 3,383$ 2,000,000$ 248,460$ 626,865$ 70,053$ 82$ 3,479$ Receivables Accounts - - - - - - - - - - Total assets 470,426 1,405 7,933 3,383 2,000,000 248,460 626,865 70,053 82 3,479 Liabilities and fund balancesLiabilities:Accounts payable 19,393 1,405 7,931 - - - 6,551 137 - - Accrued expenditures - - - - - - - - - - Unearned revenue - - - - - - - - - - Due to other funds - - - - - - - - - - Total liabilities 19,393 1,405 7,931 - - - 6,551 137 - - Fund balances:Restricted - - - - - - - - - - Committed 451,033 - 2 3,383 2,000,000 248,460 571,299 68,631 82 3,479 Assigned - - - - - - 49,015 1,285 - - Unassigned - - - - - - - - - - Total fund balances 451,033 - 2 3,383 2,000,000 248,460 620,314 69,916 82 3,479 Total liabilities and fund balances 470,426$ 1,405$ 7,933$ 3,383$ 2,000,000$ 248,460$ 626,865$ 70,053$ 82$ 3,479$
City of Salina, Kansas Combining Balance Sheet Nonmajor Governmental Funds (Continued) December 31, 2022 86 PoliceWar Federal Department Animal Special Court SFH D.A.R.E Memorial Arts & CARE Federal Homeowners' Private Shelter Assessments Bond andQalicB Donations Maintenance Humanities Grant Forfeiture Funds Assistance Grants Donations Escrow RestitutionAssetsCash and cash equivalents 185,087$ 29,485$ 30,944$ 107,400$ 26,141$ 99$ 21,910$ 1,954$ 601,320$ 116,682$ 26,840$ Receivables Accounts 1,975,778 500 - - - - - - - - - Total assets 2,160,865 29,985 30,944 107,400 26,141 99 21,910 1,954 601,320 116,682 26,840 Liabilities and fund balancesLiabilities:Accounts payable 13,823 - - 4,269 - - - - 458 - - Accrued expenditures - - - 14,559 - - - - - - - Unearned revenue - - - - - - - - - - - Due to other funds 20,000 - - - - - - - - - - Total liabilities 33,823 - - 18,828 - - - - 458 - - Fund balances:Restricted - - - - 26,141 - - 1,954 - - - Committed 2,127,042 29,985 30,944 88,572 - 99 21,910 - 600,862 116,682 26,840 Assigned - - - - - - - - - - - Unassigned - - - - - - - - - - - Total fund balances 2,127,042 29,985 30,944 88,572 26,141 99 21,910 1,954 600,862 116,682 26,840 Total liabilities and fund balances 2,160,865$ 29,985$ 30,944$ 107,400$ 26,141$ 99$ 21,910$ 1,954$ 601,320$ 116,682$ 26,840$
City of Salina, Kansas Combining Balance Sheet Nonmajor Governmental Funds (Continued) December 31, 2022 87 Police Beechcraft Bail Building andInvestigation DTF DTF Remediation Bond Parks Fleet Street FacilitiesAccount Citizenship Local Reserve Settlement Escrow Maintenance Management Maintenance Maintenance TotalsAssetsCash and cash equivalents 3,385$ 70,160$ 29,692$ 53,401$ 12$ 1,135$ 1,368,266$ 735,084$ 1,288,814$ 737,201$ 15,889,341$ Receivables Accounts - - - - - - - - - - 3,069,338 Total assets 3,385 70,160 29,692 53,401 12 1,135 1,368,266 735,084 1,288,814 737,201 18,958,679 Liabilities and fund balancesLiabilities:Accounts payable - - 4,209 - - - 13,265 - 379,322 49,479 919,900 Accrued expenditures - - - - - - - - - - 14,559 Unearned revenue - - - - - - - - - - - Due to other funds - - - - - - - - - - 20,000 Total liabilities - - 4,209 - - - 13,265 - 379,322 49,479 954,459 Fund balances:Restricted - - - - - - - - - - 3,937,773 Committed 3,385 70,160 25,483 53,401 - 1,135 917,638 735,084 236,001 587,290 11,900,011 Assigned - - - - - - 437,363 - 673,491 100,432 2,166,424 Unassigned - - - - 12 - - - - - 12 Total fund balances 3,385 70,160 25,483 53,401 12 1,135 1,355,001 735,084 909,492 687,722 18,004,220 Total liabilities and fund balances 3,385$ 70,160$ 29,692$ 53,401$ 12$ 1,135$ 1,368,266$ 735,084$ 1,288,814$ 737,201$ 18,958,679$
City of Salina, Kansas Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds For the Year Ended December 31, 2022 88 Tourism Business Special Community Sales Tax Downtownand Special Bicentennial Improvement Neighborhood Parks & Special Development Economic TIF South Convention Gas Center District Park Recreation Alcohol Revolving Development District #1 9th CIDRevenuesTaxes 2,453,194$ -$ -$ -$ -$ -$ -$ -$ 423,490$ 850,345$ 285,121$ Intergovernmental - 1,444,399 - - - 259,238 259,238 - - - - Charges for services - - - 86,833 - - - - - - - Licenses and permits - - - - 14,600 - - - - - - Investment revenue - - - - - - - - - 3,903 70 Donations - - - - - - - - - - - Miscellaneous - 93,830 38,979 - - - - - - - 14,530 Total revenues 2,453,194 1,538,229 38,979 86,833 14,600 259,238 259,238 - 423,490 854,248 299,721 ExpendituresCurrentCulture and recreation - - 1,316,597 - - - - - - - - Public safety - 440,495 - - - - - - - - - Public health and sanitation - - - - - - 259,238 - - - - Planning and development 1,113,444 - - 83,720 - - - - - 245,058 273,506 MiscellaneousCapital Outlay - 553,684 - - 12,280 257,847 - - 373,001 - - Interest and other charges Total expenditures 1,113,444 994,179 1,316,597 83,720 12,280 257,847 259,238 - 373,001 245,058 273,506 Excess (deficiency) of revenuesover (under) expenditures 1,339,750 544,050 (1,277,618) 3,113 2,320 1,391 - - 50,489 609,190 26,215 Other Financing Sources (Uses)Transfers in - 160,000 861,861 - - - - - 750,000 - - Transfers out (902,791) - - - - - - - - - - Total other financing sources (uses) (902,791) 160,000 861,861 - - - - - 750,000 - - Net Change in Fund Balances436,959 704,050 (415,757) 3,113 2,320 1,391 - - 800,489 609,190 26,215 Fund Balances, Beginning603,485 2,361,937 652,363 578 44,121 482,943 234 186,307 97,355 1,096,634 1,718 Fund Balances, Ending1,040,444$ 3,065,987$ 236,606$ 3,691$ 46,441$ 484,334$ 234$ 186,307$ 897,844$ 1,705,824$ 27,933$
City of Salina, Kansas Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Nonmajor Governmental Funds For the Year Ended December 31, 2022 89 Kenwood SpecialDowntown Alley Downtown North 9th STAR Bonds State 911 Cove Law PoliceCID CID Hotel CID CID Subprojects Grants Communications Capital Enforcement GrantsRevenuesTaxes 387,042$ 18,321$ 87,578$ 38,297$ -$ -$ -$ -$ -$ -$ Intergovernmental - - - - - 380,577 396,578 - - - Charges for services - - - - - - - - - - Licenses and permits - - - - - - - - - - Investment revenue 937 3 19 - - - 1,417 - - - Donations - - - - - - - - - - Miscellaneous - - - - 73,168 - - - - - Total revenues 387,979 18,324 87,597 38,297 73,168 380,577 397,995 - - - ExpendituresCurrentCulture and recreation - - - - - - - - - - Public safety - - - - - - 232,864 - - - Public health and sanitation - - - - - - - - - - Planning and development 117,320 18,327 148,247 34,914 - - - - - - MiscellaneousCapital Outlay - - - - 73,168 350,000 - 56,402 - - Interest and other charges Total expenditures 117,320 18,327 148,247 34,914 73,168 350,000 232,864 56,402 - - Excess (deficiency) of revenuesover (under) expenditures 270,659 (3) (60,650) 3,383 - 30,577 165,131 (56,402) - - Other Financing Sources (Uses)Transfers in - - - - - - - 68,350 - - Transfers out - - - - - - - - - - Total other financing sources (uses) - - - - - - - 68,350 - - Net Change in Fund Balances270,659 (3) (60,650) 3,383 - 30,577 165,131 11,948 - - Fund Balances, Beginning180,374 3 60,652 - 2,000,000 217,883 455,183 57,968 82 3,479 Fund Balances, Ending451,033$ -$ 2$ 3,383$ 2,000,000$ 248,460$ 620,314$ 69,916$ 82$ 3,479$
City of Salina, Kansas Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Nonmajor Governmental Funds For the Year Ended December 31, 2022 90 PoliceWar Federal Department Animal Special Court SFH DARE Memorial Arts & CARE Federal Homeowners' Private Shelter Assessments Bond andQalicB Donations Maintenance Humanities Grant Forfeiture Funds Assistance Grants Donations Escrow RestitutionRevenuesTaxes -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Intergovernmental - - - - - - - - - - - Charges for services 492,917 - - 374,434 - - - - - - - Licenses and permits - - - - - - - - - - - Investment revenue 795 - 71 - - - - - - - - Donations - - - - - - - - 104,558 - - Miscellaneous - 1,525 - - - - 1,315 - - - - Total revenues 493,712 1,525 71 374,434 - - 1,315 - 104,558 - - ExpendituresCurrentCulture and recreation - - - 957,270 - - - - - - - Public safety - - - - - - - - - - - Public health and sanitation - - - - - - - - 53,985 - - Planning and development - 3,427 - - - - - 10,000 - - - Miscellaneous 10,000 Capital Outlay - - - - - - - - - - - Interest and other charges 200,129 Total expenditures 210,129 3,427 - 957,270 - - - 10,000 53,985 - - Excess (deficiency) of revenuesover (under) expenditures 283,583 (1,902) 71 (582,836) - - 1,315 (10,000) 50,573 - - Other Financing Sources (Uses)Transfers in - - - 520,000 - - - - - - - Transfers out - - - - - - - - - - - Total other financing sources (uses) - - - 520,000 - - - - - - - Net Change in Fund Balances283,583 (1,902) 71 (62,836) - - 1,315 (10,000) 50,573 - - Fund Balances, Beginning1,843,459 31,887 30,873 151,408 26,141 99 20,595 11,954 550,289 116,682 26,840 Fund Balances, Ending2,127,042$ 29,985$ 30,944$ 88,572$ 26,141$ 99$ 21,910$ 1,954$ 600,862$ 116,682$ 26,840$
City of Salina, Kansas Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Nonmajor Governmental Funds For the Year Ended December 31, 2022 91 TotalPolice Beechcraft BailBuilding andNonmajorInvestigation DTF DTF Remediation BondParks Fleet Street FacilitiesGovernmental Account Citizenship Local Reserve Settlement EscrowMaintenance Management Maintenance MaintenanceFundsRevenuesTaxes -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 4,543,388$ Intergovernmental - - - - - - - - - - 2,740,030 Charges for services - - - - - - - - - - 954,184 Licenses and permits - - - - - - - - - - 14,600 Investment revenue - 35,085 - - 78 - - - - - 42,378 Donations - - - - - - - - - - 104,558 Miscellaneous - - 22,296 5,678 - - - 2,415 443,390 - 697,126 Total revenues - 35,085 22,296 5,678 78 - - 2,415 443,390 - 9,096,264 ExpendituresCurrentCulture and recreation - - - - - - - - - - 2,273,867 Public safety - - 23,969 - - - - - - - 697,328 Public health and sanitation - - - - - - - - - - 313,223 Planning and development - - - - - - - - - - 2,047,963 Miscellaneous10,000 Capital Outlay - 9,006 - - - - 664,999 267,331 3,283,898 182,778 6,084,394 Interest and other charges200,129 Total expenditures - 9,006 23,969 - - - 664,999 267,331 3,283,898 182,778 11,626,904 Excess (deficiency) of revenuesover (under) expenditures - 26,079 (1,673) 5,678 78 - (664,999) (264,916) (2,840,508) (182,778) (2,530,640) Other Financing Sources (Uses)Transfers in - - - - - - 2,020,000 1,000,000 3,750,000 870,500 10,000,711 Transfers out - - - - - - - - - - (902,791) Total other financing sources (uses) - - - - - - 2,020,000 1,000,000 3,750,000 870,500 9,097,920 Net Change in Fund Balances- 26,079 (1,673) 5,678 78 - 1,355,001 735,084 909,492 687,722 6,567,280 Fund Balances, Beginning3,385 44,081 27,156 47,723 (66) 1,135 - - - - 11,436,940 Fund Balances, Ending3,385$ 70,160$ 25,483$ 53,401$ 12$ 1,135$ 1,355,001$ 735,084$ 909,492$ 687,722$ 18,004,220$
City of Salina, Kansas
Combining Balance Sheet
Nonmajor Permanent Funds
December 31, 2022
92
Cemetery Mausoleum Tricentennial
Endowment Endowment Commission Total
Assets
Cash and investments 546,085$ 2,085$ 2$ 548,172$
Total assets 546,085 2,085 2 548,172
Liabilities and fund balances
Liabilities:
Accounts payable - - - -
Total liabilities - - - -
Fund balances:
Committed 546,085 2,085 2 548,172
Total liabilities and fund balances 546,085$ 2,085$ 2$ 548,172$
City of Salina, Kansas
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Nonmajor Permanent Funds
For the Year Ended December 31, 2022
93
Cemetery Mausoleum Tricentennial
Endowment Endowment Commission Total
Revenues
Charges for services 12,602$ -$ -$ 12,602$
Investment revenue 1,962 12 8 1,982
Total revenues 14,564 12 8 14,584
Expenditures
Miscellaneous 19,459 - 5,929 25,388
Total expenditures 19,459 - 5,929 25,388
Net change in fund balances (4,895) 12 (5,921) (10,804)
Fund balances - beginning of year 550,980 2,073 5,923 558,976
Fund balances - end of year 546,085$ 2,085$ 2$ 548,172$
City of Salina, Kansas
Internal Service Funds
94
Internal service funds are used to account for the financing of goods or services provided by one
agency to other departments or agencies of the government and to other governmental units on a
cost reimbursement basis.
Workers' compensation reserve fund - To account for the costs of providing a partially self-insured
workers' compensation plan and for accumulating the necessary reserve amounts.
Health insurance fund - To account for the costs of providing a partially self-insured health
insurance and for accumulating the necessary reserve amounts.
Central garage fund - To account for the accumulation and allocation for costs associated with the
City's centralized vehicle repair shop.
City of Salina, Kansas
Combining Statement of Net Position
Internal Service Funds
December 31, 2022
95
Workers' Central
Compensation Health Garage and
Reserve Insurance Maintenance Total
Current assets:
Cash and investments 1,077,472$ 3,855,846$ 339,078$ 5,272,396$
Inventory and prepaid supplies - - 110,905 110,905
Total current assets 1,077,472 3,855,846 449,983 5,383,301
Capital assets - - 168,234 168,234
Less: accumulated depreciation - - 154,325 154,325
Total capital assets - - 13,909 13,909
Total assets 1,077,472 3,855,846 463,892 5,397,210
Deferred outflows of resources:
KPERS OPEB deferred outflows of resources - - 729 729
Pension deferred outflows of resources - - 50,723 50,723
Total deferred outflows of resources - - 51,452 51,452
Total assets and deferred outflows
of resources 1,077,472 3,855,846 515,344 5,448,662
Current liabilities:
Accounts payable 124 - 60,364 60,488
Accrued expenses - 23,801 8,659 32,460
Current portion of compensated absences payable - - 7,407 7,407
Current portion of accrued claims payable 16,944 405,000 - 421,944
Total current liabilities 17,068 428,801 76,430 522,299
Noncurrent liabilities:
Compensated absences payable - - 9,206 9,206
Accrued claims payable - - - -
Net KPERS OPEB obligation - - 6,574 6,574
Net pension liability - - 161,523 161,523
Total noncurrent liabilities - - 177,303 177,303
Total liabilities 17,068 428,801 253,733 699,602
Deferred inflows of resources
KPERS OPEB deferred inflows of resources - - 5,505 5,505
Pension deferred inflows of resources - - 14,518 14,518
Total deferred inflows of resources - - 20,023 20,023
Total liabilities and deferred inflows
of resources 17,068 428,801 273,756 719,625
Net Position
Net investment in capital assets, net of related debt - - 13,909 13,909
Unrestricted 1,060,404 3,427,045 227,679 4,715,128
Total net position 1,060,404$ 3,427,045$ 241,588$ 4,729,037$
City of Salina, Kansas
Combining Statement of Revenues, Expenses and Changes in Net Position
Internal Service Funds
For the Year Ended December 31, 2022
96
Workers' Central
Compensation Health Garage and
Reserve Insurance Maintenance Total
Operating Revenues
Charges for services 250,000$ 6,220,586$ 1,552,263$ 8,022,849$
Miscellaneous 1,203 23,899 1,121 26,223
Total operating revenues 251,203 6,244,485 1,553,384 8,049,072
Operating Expenses
General government (104,788) 6,254,166 1,759,268 7,908,646
Depreciation - - - -
Total operating expenses (104,788) 6,254,166 1,759,268 7,908,646
Income (loss) before transfers 355,991 (9,681) (205,884) 140,426
Transfers in - - 80,000 80,000
Change in net position 355,991 (9,681) (125,884) 220,426
Net Position, Beginning 704,413 3,436,726 367,472 4,508,611
Net Position, Ending 1,060,404$ 3,427,045$ 241,588$ 4,729,037$
City of Salina, Kansas
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended December 31, 2022
97
Workers'
Compensation Health Central
Reserve Insurance Garage Total
Operating Activities
Cash received from customers and users 250,000$ 6,220,586$ 1,552,263$ 8,022,849$
Cash paid to suppliers of goods and services (244,941) (6,266,166) (1,762,048) (8,273,155)
Cash paid to employees - 23,801 (9,305) 14,496
Other operating receipts 1,203 23,899 1,121 26,223
Net cash provided by (used in) operating activities 6,262 2,120 (217,969) (209,587)
Noncapital Financing Activities
Transfers in - - 80,000 80,000
Net cash provided by noncapital financing activities - - 80,000 80,000
Net increase (decrease) in cash and cash equivalents 6,262 2,120 (137,969) (129,587)
Cash and Cash Equivalents, Beginning of Year 1,071,210 3,853,726 477,047 5,401,983
Cash and Cash Equivalents, End of Year 1,077,472$ 3,855,846$ 339,078$ 5,272,396$
Reconciliation of Operating Income (Loss) to Net Cash
Provided by (Used in) Operating Activities
Operating income (loss) 355,991$ (9,681)$ (205,884)$ 140,426$
Adjustment to reconcile operating income (loss) to net cash
provided by (used in) operating activities:
Depreciation expense - - - -
(Increase) decrease in prepaids - - 25,470 25,470
(Increase) decrease in deferred outflows - - (13,376) (13,376)
Increase (decrease) in accounts payable 124 - (19,591) (19,467)
Increase (decrease) in accrued and claims payable (180,863) 11,801 - (169,062)
Increase (decrease) in accrued compensated absences (168,990) - (7,449) (176,439)
Increase (decrease) in net pension liability - - 55,614 55,614
Increase (decrease) in KPERS OPEB liability - - (1,910) (1,910)
Increase (decrease) in claims payable - - - -
Increase (decrease) in deferred inflows - - (50,843) (50,843)
Total adjustments (349,729) 11,801 (12,085) (350,013)
Net cash provided by (used in) operating activities 6,262$ 2,120$ (217,969)$ (209,587)$
City of Salina, Kansas
Budget Comparison Schedule of Revenues, Expenditures and Changes in Fund
Balance – Budget and Actual (Non - GAAP Basis) Tourism and Convention Fund
For the Year Ended December 31, 2022
98
Variance with
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Taxes
Other taxes 1,754,000$ 2,333,000$ 2,453,194$ 120,194$
Total revenues 1,754,000 2,333,000 2,453,194 120,194
Expenditures
Current
Planning and development 841,920 1,119,840 1,113,444 6,396
Total expenditures 841,920 1,119,840 1,113,444 6,396
Excess (deficiency) of revenues
over (under) expenditures 912,080 1,213,160 1,339,750 126,590
Other Financing Sources (Uses)
Transfers (out)(912,080) (1,213,160) (902,791) 310,369
Total other financing sources (uses) (912,080) (1,213,160) (902,791) 310,369
Net Change in Fund Balance - - 436,959 436,959
Fund Balance, Beginning 853 853 603,485 602,632
Fund Balance, Ending 853$ 853$ 1,040,444$ 1,039,591$
City of Salina, Kansas
Budget Comparison Schedule of Revenues, Expenditures and Changes in Fund
Balance – Budget and Actual (Non - GAAP Basis)
Special Gas Fund
For the Year Ended December 31, 2022
99
Variance with
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Taxes
Intergovernmental 1,323,000$ 1,323,000$ 1,444,399$ 121,399$
Miscellaneous 433,000 433,000 93,830 (339,170)
Total revenues 1,756,000 1,756,000 1,538,229 (217,771)
Expenditures
Current
Public works 486,950 486,950 440,495 46,455
Capital outlay 2,386,243 2,386,243 553,684 1,832,559
Total expenditures 2,873,193 2,873,193 994,179 1,879,014
Excess (deficiency) of revenues
over (under) expenditures (1,117,193) (1,117,193) 544,050 1,661,243
Other Financing Sources (Uses)
Transfers in 160,000 160,000 160,000 -
Total other financing sources (uses) 160,000 160,000 160,000 -
Net Change in Fund Balance (957,193) (957,193) 704,050 1,661,243
Fund Balance, Beginning 2,361,937 2,361,937 2,361,937 -
Fund Balance, Ending 1,404,744$ 1,404,744$ 3,065,987$ 1,661,243$
City of Salina, Kansas
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual (Non – GAAP Basis)
Bicentennial Center Fund
For the Year Ended December 31, 2022
100
Variance with
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Miscellaneous -$ 38,000$ 38,979$ 979$
Total revenues - 38,000 38,979 979
Expenditures
Current
Culture and recreation 925,000 1,350,000 1,316,597 33,403
Total expenditures 925,000 1,350,000 1,316,597 33,403
Excess (deficiency) of revenues
over (under) expenditures (925,000) (1,312,000) (1,277,618) 34,382
Other Financing Sources (Uses)
Transfers in 710,400 862,000 861,861 (139)
Total other financing sources (uses) 710,400 862,000 861,861 (139)
Net Change in Fund Balance (214,600) (450,000) (415,757) 34,243
Fund Balance, Beginning 396,628 643,173 652,363 9,190
Fund Balance, Ending 182,028$ 193,173$ 236,606$ 43,433$
City of Salina, Kansas
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual (Non – GAAP Basis)
Business Improvement District Fund
For the Year Ended December 31, 2022
101
Variance with
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Charges for services 90,000$ 90,000$ 86,833$ (3,167)$
Total revenues 90,000 90,000 86,833 (3,167)
Expenditures
Current
Planning and development 90,000 90,000 83,720 6,280
Total expenditures 90,000 90,000 83,720 6,280
Excess (deficiency) of revenues
over (under) expenditures - - 3,113 3,113
Net Change in Fund Balance - - 3,113 3,113
Fund Balance, Beginning 578 578 578 -
Fund Balance, Ending 578$ 578$ 3,691$ 3,113$
City of Salina, Kansas
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual (Non – GAAP Basis)
Neighborhood Park Fund
For the Year Ended December 31, 2022
102
Variance with
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Licenses and permits 5,000$ 15,000$ 14,600$ (400)$
Total revenues 5,000 15,000 14,600 (400)
Expenditures
Capital Outlay 10,000 15,000 12,280 2,720
Total expenditures 10,000 15,000 12,280 2,720
Excess (deficiency) of revenues
over (under) expenditures (5,000) - 2,320 2,320
Net Change in Fund Balance (5,000) - 2,320 2,320
Fund Balance, Beginning 28,321 44,120 44,121 1
Fund Balance, Ending 23,321$ 44,120$ 46,441$ 2,321$
City of Salina, Kansas
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual (Non – GAAP Basis)
Special Parks and Recreation Fund
For the Year Ended December 31, 2022
103
Variance with
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Intergovernmental 174,000$ 174,000$ 259,238$ 85,238$
Total revenues 174,000 174,000 259,238 85,238
Expenditures
Capital Outlay 174,000 174,000 81,750 92,250
Total expenditures 174,000 174,000 81,750 92,250
Excess (deficiency) of revenues
over (under) expenditures - - 177,488 177,488
Net Change in Fund Balance - - 177,488 177,488
Fund Balance, Beginning 482,943 482,943 482,943 -
Fund Balance, Ending 482,943$ 482,943$ 660,431$ 177,488$
Reconcilation to GAAP
Current year encumbrances (176,097)
GAAP Net Change in Fund Balance 1,391$
City of Salina, Kansas
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual (Non – GAAP Basis)
Special Alcohol Fund
For the Year Ended December 31, 2022
104
Variance with
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Intergovernmental 174,000$ 275,000$ 259,238$ (15,762)$
Total revenues 174,000 275,000 259,238 (15,762)
Expenditures
Current
Public health and sanitation 174,000 275,000 259,238 15,762
Total expenditures 174,000 275,000 259,238 15,762
Excess (deficiency) of revenues
over (under) expenditures - - - -
Net Change in Fund Balance - - - -
Fund Balance, Beginning 234 234 234 -
Fund Balance, Ending 234$ 234$ 234$ -$
City of Salina, Kansas
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual (Non – GAAP Basis)
Sales Tax Economic Development Fund
For the Year Ended December 31, 2022
105
Variance with
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Taxes 366,000$ 366,000$ 423,490$ 57,490$
Total revenues 366,000 366,000 423,490 57,490
Expenditures
Capital Outlay 1,045,000 1,045,000 373,001 671,999
Total expenditures 1,045,000 1,045,000 373,001 671,999
Excess (deficiency) of revenues
over (under) expenditures (679,000) (679,000) 50,489 729,489
Other Financing Sources (Uses)
Transfers in 750,000 750,000 750,000 -
Total other financing sources (uses) 750,000 750,000 750,000 -
Net Change in Fund Balance 71,000 71,000 800,489 729,489
Fund Balance, Beginning 97,355 97,355 97,355 -
Fund Balance, Ending 168,355$ 168,355$ 897,844$ 729,489$
City of Salina, Kansas
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual (Non – GAAP Basis)
Arts & Humanities Fund
For the Year Ended December 31, 2022
106
Variance with
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Charges for services 326,000$ 326,000$ 374,434$ 48,434$
Miscellaneous 37,000 37,000 - (37,000)
Total revenues 363,000 363,000 374,434 11,434
Expenditures
Current
Culture and recreation 993,017 993,017 957,270 35,747
Total expenditures 993,017 993,017 957,270 35,747
Excess (deficiency) of revenues
over (under) expenditures (630,017) (630,017) (582,836) 47,181
Other Financing Sources (Uses)
Transfers in 645,500 645,500 520,000 (125,500)
Total other financing sources (uses) 645,500 645,500 520,000 (125,500)
Net Change in Fund Balance 15,483 15,483 (62,836) (78,319)
Fund Balance, Beginning 151,408 151,408 151,408 -
Fund Balance, Ending 166,891$ 166,891$ 88,572$ (78,319)$
City of Salina, Kansas
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual (Non – GAAP Basis)
Debt Service Fund
For the Year Ended December 31, 2022
107
Variance with
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Taxes
Real estate taxes 3,342,920$ 3,342,920$ 2,991,642$ (351,278)$
Delinquent taxes 50,000 50,000 33,912 (16,088)
Motor vehicle taxes 358,394 358,394 361,121 2,727
Special assessments 1,435,600 1,435,600 1,409,833 (25,767)
Total revenues 5,186,914 5,186,914 4,968,707 (218,207)
Expenditures
Debt service
Principal retirement 4,712,000 4,712,000 5,005,734 (293,734)
Interest and other charges 1,989,000 1,989,000 1,804,561 184,439
Total expenditures 6,701,000 6,701,000 6,810,295 (109,295)
Excess (deficiency) of revenues
over (under) expenditures (1,514,086) (1,514,086) (1,841,588) (327,502)
Other Financing Sources (Uses)
Transfers in 1,625,000 1,625,000 1,925,930 300,930
Total other financing sources (uses) 1,625,000 1,625,000 1,925,930 300,930
Net Change in Fund Balance 110,914 110,914 84,342 (26,572)
Fund Balance, Beginning 2,111,664 2,111,664 2,111,664 -
Fund Balance, Ending 2,222,578$ 2,222,578$ 2,196,006$ (26,572)$
City of Salina, Kansas
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual (Non – GAAP Basis)
Solid Waste Disposal Fund
For the Year Ended December 31, 2022
108
Variance with
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Charges for services 2,454,000$ 3,150,000$ 4,047,428$ 897,428$
Miscellaneous - - 51,972 51,972
Total revenues 2,454,000 3,150,000 4,099,400 949,400
Expenditures
Public works 2,331,442 2,681,439 639,495 2,041,944
Total expenditures 2,331,442 2,681,439 773,737 1,907,702
Excess (deficiency) of revenues
over (under) expenditures 122,558 468,561 3,325,663 2,857,102
Other financing sources (uses)
Accretion of board premium - - 24,078 24,078
Interest expense (57,268) (57,268) (38,071) 19,197
Transfers in 612,000 650,000 42,500 (607,500)
Transfers (out)(636,700) (636,700) (701,700) (65,000)
Total other financing sources (uses) (81,968) (43,968) (673,193) (629,225)
Net Change in Fund Balance 40,590 424,593 2,652,470 2,227,877
Fund Balance, Beginning 5,429,823 6,225,330 5,666,666 (558,664)
Fund Balance, Ending 5,470,413$ 6,649,923$ 8,319,136$ 1,669,213$
City of Salina, Kansas
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual (Non – GAAP Basis)
Water and Sewer Fund
For the Year Ended December 31, 2022
109
Variance with
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Charges for services 19,964,700$ 19,964,700$ 21,839,834$ 1,875,134$
Miscellaneous 4,000 4,000 2,902,407 2,898,407
Total revenues 19,968,700 19,968,700 24,742,241 4,773,541
Expenditures
Public works 18,966,281 18,966,281 10,883,710 8,082,571
Depreciation - - 3,711,786 (3,711,786)
Total expenditures 18,966,281 18,966,281 14,595,496 4,370,785
Excess (deficiency) of revenues
over (under) expenditures 1,002,419 1,002,419 10,146,745 9,144,326
Other financing sources (uses)
Accretion of board premium - - 81,336 81,336
Interest expense - - (1,370,866) (1,370,866)
Transfers in 144,400 144,400 5,178,672 5,034,272
Transfers (out)(5,343,790) (5,343,790) (9,068,422) (3,724,632)
Total other financing sources (uses) (5,199,390) (5,199,390) (5,179,280) 20,110
Net Change in Fund Balance (4,196,971) (4,196,971) 4,967,465 9,164,436
Fund Balance, Beginning 102,959,063 102,959,063 102,959,063 -
Fund Balance, Ending 98,762,092$ 98,762,092$ 107,926,528$ 9,164,436$
City of Salina, Kansas
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual (Non – GAAP Basis)
Sanitation Fund
For the Year Ended December 31, 2022
110
Variance with
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Charges for services 3,229,000$ 3,229,000$ 3,474,084$ 245,084$
Total revenues 3,229,000 3,229,000 3,474,114 245,114
Expenditures
Public works 2,771,622 2,771,622 2,516,563 255,059
Total expenditures 2,771,622 2,771,622 2,675,420 96,202
Excess (deficiency) of revenues
over (under) expenditures 457,378 457,378 798,694 341,316
Other financing sources (uses)
Transfers (out)(619,454) (619,454) (497,350) 122,104
Total other financing sources (uses) (619,454) (619,454) (497,350) 122,104
Net Change in Fund Balance (162,076) (162,076) 301,344 463,420
Fund Balance, Beginning 1,862,045 1,862,045 1,862,045 -
Fund Balance, Ending 1,699,969$ 1,699,969$ 2,163,389$ 463,420$
City of Salina, Kansas
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual (Non – GAAP Basis)
Golf Course Fund
For the Year Ended December 31, 2022
111
Variance with
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Charges for services 882,000$ 882,000$ 784,528$ (97,472)$
Total revenues 882,000 882,000 857,376 (24,624)
Expenditures
Recreation 850,110 971,110 870,812 100,298
Total expenditures 850,110 971,110 915,796 55,314
Excess (deficiency) of revenues
over (under) expenditures 31,890 (89,110) (58,420) 30,690
Other financing sources (uses)
Transfers in - 10,000 10,000 -
Total other financing sources (uses) - 10,000 10,000 -
Net Change in Fund Balance 31,890 (79,110) (48,420) 30,690
Fund Balance, Beginning 51,692 80,898 317,306 236,408
Fund Balance, Ending 83,582$ 1,788$ 268,886$ 267,098$
City of Salina, Kansas
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual (Non – GAAP Basis)
Workers’ Compensation Reserve Fund
For the Year Ended December 31, 2022
112
Variance with
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Charges for services 250,000$ 250,000$ 250,000$ -$
Miscellaneous 100 100 1,203 1,103
Total revenues 250,100 250,100 251,203 1,103
Expenditures
General government 430,418 430,418 (104,788) 535,206
Total expenditures 430,418 430,418 (104,788) 535,206
Excess (deficiency) of revenues
over (under) expenditures (180,318) (180,318) 355,991 536,309
Other financing sources (uses)
Transfers in - - - -
Transfers (out)- - - -
Total other financing sources (uses) - - - -
Net Change in Fund Balance (180,318) (180,318) 355,991 536,309
Fund Balance, Beginning 704,413 704,413 704,413 -
Fund Balance, Ending 524,095$ 524,095$ 1,060,404$ 536,309$
City of Salina, Kansas
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual (Non – GAAP Basis)
Health Insurance Fund
For the Year Ended December 31, 2022
113
Variance with
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Charges for services 7,268,999$ 7,268,999$ 6,220,586$ (1,048,413)$
Miscellaneous 49,500 49,500 23,899 (25,601)
Total revenues 7,318,499 7,318,499 6,244,485 (1,074,014)
Expenditures
General government 7,136,300 7,136,300 6,254,166 882,134
Total expenditures 7,136,300 7,136,300 6,254,166 882,134
Excess (deficiency) of revenues
over (under) expenditures 182,199 182,199 (9,681) (191,880)
Net Change in Fund Balance 182,199 182,199 (9,681) (191,880)
Fund Balance, Beginning 3,436,726 3,436,726 3,436,726 -
Fund Balance, Ending 3,618,925$ 3,618,925$ 3,427,045$ (191,880)$
City of Salina, Kansas
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual (Non – GAAP Basis)
Central Garage Fund
For the Year Ended December 31, 2022
114
Variance with
Budgeted Amounts Actual Final Budget
Original Final Amounts Positive (Negative)
Revenues
Charges for services 1,510,400$ 1,625,000$ 1,552,263$ (72,737)$
Miscellaneous - - 1,121 1,121
Total revenues 1,510,400 1,625,000 1,553,384 (71,616)
Expenditures
General government 1,504,200 1,888,550 1,759,268 129,282
Total expenditures 1,504,200 1,888,550 1,759,268 129,282
Excess (deficiency) of revenues
over (under) expenditures 6,200 (263,550) (205,884) 57,666
Other financing sources (uses)
Transfers in - - 80,000 80,000
Total other financing sources (uses) - - 80,000 80,000
Net Change in Fund Balance 6,200 (263,550) (125,884) 137,666
Fund Balance, Beginning 327,853 394,425 367,472 (26,953)
Fund Balance, Ending 334,053$ 130,875$ 241,588$ 110,713$
Statistical Section
City of Salina, Kansas Net Position by Component Last Ten Fiscal Years (accrual basis of accounting)(in 000’s) Schedule 1 115 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022Amount % Amount % Amount % Amount % Amount % Amount % Amount % Amount % Amount % Amount %Governmental activities Net investment in capital assets assets 116,585$ 90% 115,589$ 90% 130,401$ 122% 124,635$ 108% 129,921$ 105% 144,846$ 109% 151,527$ 110% 143,559$ 100% 143,768$ 64% 142,399$ 63% Restricted 1,210 1% 876 1% 1,224 1% 1,738 1% 2,012 2% 2,366 2% 1,670 1% 2,267 2% 69,368 31% 68,338 30% Unrestricted 11,682 9% 11,413 9% (24,922) -23% (10,505) -9% (8,232) -7% (13,759) -10% (14,839) -11% (1,744) -1% 9,997 4% 15,706 7%Total governmental activitiesnet position129,477$ 100%127,878$ 100%106,703$ 100%115,868$ 100%123,701$ 100%133,453$ 100%138,358$ 100%144,082$ 100%223,133$ 100%226,443$ 100%Business-type activities Net investment in capital assets 57,103 75% 61,721 75% 68,107 80% 62,427 71% 63,316 71% 62,368 69% 63,301 68% 63,742 66% 56,004 60% 75,933 64% Restricted 1,553 2% 1,512 2% 1,512 2% 1,512 2% 1,512 2% 1,512 2% 1,368 1% 1,175 1% 1,132 1% 1,347 1% Unrestricted 17,794 23% 19,545 24% 15,610 18% 23,621 27% 24,255 27% 26,503 29% 28,883 31% 31,692 33% 36,394 39% 41,398 35%Total business-type activitiesnet position76,450$ 100%82,778$ 100%85,229$ 100%87,560$ 100%89,083$ 100%90,383$ 100%93,552$ 100%96,609$ 100%93,530$ 100%118,678$ 100%Primary government Net investment in capital assets 173,688 84% 177,310 84% 198,508 103% 187,062 92% 193,237 91% 207,214 93% 214,828 93% 207,301 86% 199,772 63% 218,331 63% Restricted 2,763 1% 2,388 1% 2,736 1% 3,250 2% 3,524 2% 3,878 2% 3,038 1% 3,442 1% 70,500 22% 69,685 20% Unrestricted 29,476 14% 30,958 15% (9,312) -5% 13,116 6% 16,023 8% 12,744 6% 14,044 6% 29,948 12% 46,391 15% 57,105 17%Total primary government net position205,927$ 100%210,656$ 100%191,932$ 100%203,428$ 100%212,784$ 100%223,836$ 100%231,910$ 100%240,691$ 100%316,663$ 100%345,121$ 100%Fiscal Year Source: City of Salina Annual Comprehensive Financial Reports, 2013 – 2022
City of Salina, Kansas
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)(in 000’s)
Schedule 2
116
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Expenses
Governmental activities:
General government 10,978$ 12,175$ 10,743$ 9,188$ 9,780$ 12,013$ 10,866$ 10,395$ 16,098$ 16,479$
Public safety 19,649 20,208 21,084 22,232 23,120 23,892 25,358 24,672 23,877 29,381
Public works 11,064 11,401 9,049 9,773 10,345 10,458 10,529 10,511 16,335 11,141
Public health and sanitation 1,369 347 995 1,095 1,126 1,256 1,156 1,323 2,315 1,883
Culture and recreation 4,809 5,156 6,517 6,612 6,880 7,040 6,879 5,034 6,305 8,145
Planning and development 3,399 3,236 1,915 2,047 1,835 2,369 2,522 2,004 2,289 3,415
Interest on long term debt 1,953 1,817 1,774 2,971 1,725 2,117 2,169 2,350 2,827 2,152
Total governmental activities expenses 53,221$ 54,340$ 52,077$ 53,918$ 54,811$ 59,145$ 59,479$ 56,289$ 70,046$ 72,596$
Business-type activities:
Solid waste disposal 3,532 1,867 1,766 2,335 2,365 2,382 2,871 2,056 1,836 788
Water and sewer 15,418 14,938 11,712 14,807 15,650 15,190 14,551 13,386 13,310 15,885
Sanitation 2,237 2,399 1,909 2,043 2,178 2,419 2,313 2,526 3,655 2,675
Golf course 768 837 821 792 852 926 888 805 878 916
Total business-type activities expenses 21,955$ 20,041$ 16,208$ 19,977$ 21,045$ 20,917$ 20,623$ 18,773$ 19,679$ 20,264$
Total primary government expenses 75,176$ 74,381$ 68,285$ 73,895$ 75,856$ 80,062$ 80,102$ 75,062$ 89,725$ 92,860$
Program Revenues
Governmental activities:
Charges for services
General government 5,548$ 5,662$ 3,151$ 3,134$ 3,470$ 3,569$ 3,401$ 3,339$ 3,440$ (25,653)$
Public safety 4,656 4,222 4,600 4,891 4,601 4,815 4,357 4,325 4,527 4,926
Public works 277 255 193 238 348 285 309 294 415 408
Public health and sanitation 34 46 46 44 50 47 46 49 63 60
Culture and recreation 1,466 1,533 1,501 1,638 1,541 1,545 1,514 279 1,070 968
Planning and development 161 167 73 140 91 150 104 113 114 300
Operating grants and contributions 4,200 4,015 3,394 4,332 4,541 4,299 4,540 4,714 4,711 3,407
Capital grants and contributions - - - 733 - - - - - -
Total governmental activities program revenues 16,342$ 15,900$ 12,958$ 15,150$ 14,642$ 14,710$ 14,271$ 13,113$ 14,340$ (15,585)$
Business-type activities:
Charges for services
Solid waste disposal 3,138 3,024 2,519 2,795 3,165 3,097 3,082 3,290 3,549 4,047
Water and sewer 17,938 18,742 19,059 19,322 19,855 20,202 20,510 19,449 21,241 21,840
Sanitation 2,514 2,553 2,529 2,751 2,885 3,006 3,325 3,194 3,422 3,474
Golf course 719 811 820 789 798 756 810 581 790 785
Capital grants and contributions - 115 - - - - - - - -
Total business-type activities program revenues 24,309$ 25,245$ 24,927$ 25,657$ 26,703$ 27,061$ 27,727$ 26,514$ 29,002$ 30,146$
Total primary government program revenues 40,651$ 41,145$ 37,885$ 40,807$ 41,345$ 41,771$ 41,998$ 39,627$ 43,342$ 14,561$
Net (Expense) Revenue (34,525)$ (33,236)$ (30,400)$ (33,088)$ (34,511)$ (38,291)$ (38,104)$ (35,435)$ (46,383)$ (78,299)$
General Revenues & Other Changes in Net Position
Governmental activities:
Taxes
Property taxes, general purpose 8,031$ 8,315$ 8,242$ 8,196$ 9,101$ 8,623$ 9,708$ 10,308$ 10,821$ 10,706$
Property taxes, debt service 2,362 2,578 2,766 3,022 2,487 2,457 2,664 3,058 3,065 2,992
Motor vehicle taxes 1,200 1,250 1,312 1,370 1,372 1,428 1,403 1,520 1,643 2,014
Sales tax, general purpose 12,260 12,689 12,931 12,781 12,906 13,292 13,419 13,697 15,315 16,698
Selective sales tax 4,281 4,461 4,558 4,901 8,832 8,917 9,323 9,751 11,405 14,979
Other taxes 6,630 7,231 7,363 7,991 6,900 7,241 6,975 6,117 7,116 7,438
Investment revenues 67 98 86 148 92 183 670 286 158 487
Miscellaneous 9,918 1,160 2,371 5,842 2,003 1,062 1,168 8,328 2,405 (28)
Transfers, net 999 787 3,819 3,600 4,309 4,831 4,781 5,133 16,681 5,036
Total governmental activities program revenues 45,748$ 38,569$ 43,448$ 47,851$ 48,002$ 48,034$ 50,111$ 58,198$ 68,609$ 60,321$
Business-type activities:
Investment revenues 49$ 51$ 56$ 78$ 129$ 233$ -$ 4$ -$ -$
Miscellaneous 279 97 - - 103 153 846 446 2,416 3,027
Reimbursements - 180 132 79 - - - - - -
Transfers, net (950) - (3,781) (3,581) (4,367) (4,831) (4,781) (5,133) (16,681) (5,036)
Total business-type activities program revenues (622)$ 328$ (3,593)$ (3,424)$ (4,135)$ (4,445)$ (3,935)$ (4,683)$ (14,265)$ (2,009)$
Total primary government 45,126$ 38,897$ 39,855$ 44,427$ 43,867$ 43,589$ 46,176$ 53,515$ 54,344$ 58,312$
Change in Net Position
Governmental activities 8,869$ 129$ 4,329$ 9,083$ 7,833$ 3,599$ 4,903$ 15,022$ 12,903$ (27,860)$
Business-type activities 1,732 5,532 5,126 2,256 1,523 1,699 3,169 3,058 (4,942) 7,873
Total primary government 10,601$ 5,661$ 9,455$ 11,339$ 9,356$ 5,298$ 8,072$ 18,080$ 7,961$ (19,987)$
Source: City of Salina Annual Comprehensive Financial Reports, 2013 – 2022
City of Salina, Kansas Fund Balances, Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting)(in 000’s) Schedule 3 117 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022General Fund Nonspendable 81$ 107$ 111$ 131$ 153$ 152$ 212$ 184$ 168$ 157$ Assigned 331 239 199 136 214 340 274 244 152 358 Unreserved/unassigned 3,138 3,908 4,530 4,765 6,516 6,251 8,821 14,714 20,743 25,314 Total general fund 3,550$ 4,254$ 4,840$ 5,032$ 6,883$ 6,743$ 9,307$ 15,142$ 21,063$ 25,828$ All other governmental funds Restricted 3,446$ 2,910$ 2,793$ 3,142$ 4,191$ 4,648$ 5,224$ 4,980$ 72,025$ 67,558$ Committed 7,486 9,886 8,695 14,284 10,072 7,325 8,086 13,225 16,597 20,074 Assigned 3,146 1,280 619 1,043 641 1,227 963 1,965 1,587 9,522 Unreserved/unassigned - - (10,537) (6,823) (28) (852) (7,804) (4,028) (1,058) (2,794) Total all other governmental funds 14,078$ 14,076$ 1,570$ 11,646$ 14,876$ 12,348$ 6,469$ 16,142$ 89,151$ 94,360$ Note 1: Committed fund balance increased due to changes from the implementation of GASB Statement 84 in fiscal year 2020. Note 2: Restricted fund balance increased due to the City receiving $65.9 million from the federal government in 2021, restricted for the environmental cleanup of the former Schilling Air Force Base.
City of Salina, Kansas Changes in Fund Balances, Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting)(in 000’s) Schedule 4 118 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022RevenuesTaxes (see Schedule 5) 34,764$ 36,523$ 37,171$ 38,261$ 41,597$ 41,958$ 43,492$ 44,452$ 49,364$ 53,416$ Intergovernmental 4,192 4,008 3,385 4,325 4,536 4,297 4,573 5,317 70,892 4,785 Special assessments 1,706 1,810 1,679 1,669 1,539 1,546 1,596 1,511 1,405 1,410 Licenses and permits 9 7 10 7 6 3 4 5 10 15 Charges for services 8,536 8,276 6,416 6,953 6,880 7,338 6,804 5,557 6,710 7,547 Investment revenue 40 59 47 142 79 157 670 286 158 461 Reimbursements 9,015 123 491 1,406 - - - - - 105 Donations - 241 83 141 111 238 90 129 90 1,701 Miscellaneous 810 799 1,853 4,315 1,851 884 1,545 5,656 1,898 - Total revenues 59,072$ 51,846$ 51,135$ 57,219$ 56,599$ 56,421$ 58,774$ 62,913$ 130,527$ 69,439$ Expenditures General government 4,269$ 3,986$ 5,342$ 5,422$ 5,423$ 5,649$ 4,582$ 5,506$ 5,630$ 6,783$ Public safety 19,155 19,559 21,268 21,664 21,629 22,953 23,692 22,435 23,215 25,522 Public works 7,220 7,443 5,333 5,778 6,048 6,162 6,136 6,082 6,166 5,847 Public health and sanitation 1,344 319 982 1,078 1,097 1,236 1,121 1,280 2,296 1,654 Culture and recreation 3,939 4,292 5,659 5,817 6,143 6,255 6,047 4,245 5,317 6,299 Planning and development 3,293 3,232 1,910 2,042 1,801 2,185 2,311 1,794 2,078 2,751 Miscellaneous - - - - - - - 1,354 2 36 Capital outlay 13,047 11,009 25,527 24,001 18,281 16,344 21,913 12,041 24,939 12,629 Debt service Principal 5,038 5,261 6,250 17,902 5,088 14,243 10,324 5,164 10,550 8,616 Interest 1,867 1,864 1,833 3,152 1,771 2,192 2,136 2,366 2,411 2,126 Deposit to escrow - - - - - - - - - - Total expenditures 59,172$ 56,965$ 74,104$ 86,856$ 67,281$ 77,219$ 78,262$ 62,267$ 82,604$ 72,263$ Other financing sources (uses)Bonds and notes issued 5,690$ 5,365$ 6,825$ 34,892$ 11,490$ 8,090$ 11,090$ 8,720$ 13,813$ 7,840$ Bond and note premium 185 302 369 1,503 95 70 443 468 592 1 Transfers in 4,907 3,001 7,642 7,065 8,339 13,462 9,714 9,323 23,000 17,733 Transfers out (3,907) (2,999) (3,913) (3,555) (4,160) (4,186) (5,073) (4,271) (6,399) (12,777) Total other financing sources (uses) 6,875$ 5,669$ 10,923$ 39,905$ 15,764$ 17,436$ 16,174$ 14,240$ 31,006$ 12,798$ Net change in fund balance 6,775$ 550$ (12,046)$ 10,268$ 5,082$ (3,362)$ (3,314)$ 14,886$ 78,929$ 9,974$ Debt service as a percentage of non-capital expenditures 28% 18% 18% 20% 50% 16% 37% 28% 29% 22% Source: City of Salina Annual Comprehensive Financial Reports, 2013 – 2022
City of Salina, Kansas Tax Revenues by Source, Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting)(in 000’s) Schedule 5 119 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022Real estate 10,145$ 10,657$ 10,729$ 10,972$ 11,377$ 10,804$ 12,182$ 13,150$ 13,500$ 13,546$ Delinquent 248 235 279 246 210 276 190 216 385 152 Motor vehicle 1,200 1,250 1,312 1,370 1,372 1,428 1,403 1,520 1,643 2,014 General sales 12,260 12,689 12,931 12,781 12,906 13,292 13,419 13,697 15,315 16,698 Selective sales 4,281 4,461 4,558 4,901 8,832 8,917 9,323 9,751 11,405 14,979 Other taxes 6,630 7,231 7,362 7,991 6,900 7,240 6,975 6,117 7,116 6,028 Total taxes 34,764$ 36,523$ 37,171$ 38,261$ 41,597$ 41,957$ 43,492$ 44,451$ 49,364$ 53,416$ Source: City of Salina Annual Comprehensive Financial Reports, 2013 – 2022
City of Salina, Kansas Assessed and Estimated Actual Value of Taxable Property Last Ten Fiscal Years Schedule 6 120 Fiscal (Budget) YearReal EstatePersonal PropertyState AssessedTotal, Excluding Motor VehiclesTax RateMotor Vehicle (Note 1)Total, Taxable Assessed ValueEstimated Total Market Value (Note 2)Ratio of Assessed Value to Est. Market Value2013 370,390,092$ 17,769,120$ 16,948,264$ 405,107,476$ 26.927 48,882,411$ 453,989,887$ 2,917,267,724$ 15.562014 376,131,346 13,652,885 17,670,147 407,454,378 27.080 48,865,900 456,320,278 2,957,531,741 15.432015 381,087,426 12,607,815 18,984,453 412,679,694 27.311 50,350,566 463,030,260 2,957,531,741 15.662016 389,872,825 11,653,719 19,323,055 420,849,599 27.603 51,833,505 472,683,104 2,964,464,111 15.942017 399,918,216 10,900,308 19,671,685 430,490,209 26.129 50,970,796 481,461,005 3,097,885,103 15.542018 403,835,383 10,130,718 20,485,144 434,451,245 28.394 53,336,677 487,787,922 3,150,409,123 15.482019 421,108,311 11,245,813 22,113,195 454,467,319 29.720 54,687,311 509,154,630 3,294,115,685 15.462020 423,573,121 9,353,057 23,436,340 456,362,518 30.650 54,589,132 510,951,650 3,326,521,997 15.362021 427,732,694 8,154,030 23,975,182 459,861,906 30.452 56,545,812 516,407,718 3,392,138,959 15.312022 468,723,852 9,542,807 25,613,362 503,880,021 30.348 54,903,252 558,783,273 3,705,559,200 15.08 Note 1: The tax rate for motor vehicles is set based on the average countywide tax rate. The City of Salina then receives a share of that based on tax effort. Note 2: The estimated market value excludes the value of the State assessed properties. Market value information is not available for those properties. However, state assessed property is generally assessed at 33% of market value, except for railroads, which are assessed at 15% of market value. Note 3: The Direct rate is expressed in dollars per thousand dollars of assessed value. Source: Saline County Clerk ("year" Tax Levy Sheet)
City of Salina, Kansas Direct and Overlapping Property Tax Rates Last Ten Fiscal Years (rate per $1,000 of assessed value) Schedule 7 121 Fiscal (Budget) Year Operating MillageDebt Service MilageTotal City MillageOperating MillageDebt Service MilageTotal City Millage Operating MillageDebt Service Milage Total City MillageOther Total2013 20.242 5.948 26.190 34.823 34.823 47.133 11.516 58.649 12.135 131.7972014 20.539 6.388 26.927 37.895 37.895 46.599 11.517 58.116 12.941 135.8792015 20.692 6.388 27.080 38.047 38.047 44.088 11.517 55.605 13.305 134.0372016 19.950 7.361 27.311 38.275 38.275 44.465 11.655 56.120 13.293 134.9992017 21.694 5.909 27.603 37.508 37.508 44.069 11.674 55.743 13.299 134.1532018 20.339 5.790 26.129 37.321 37.321 45.130 11.371 56.501 13.189 133.1402019 22.285 6.109 28.394 38.437 38.437 46.776 10.746 57.522 13.988 138.3412020 22.908 6.812 29.720 41.097 41.097 44.761 10.747 55.508 13.983 140.3082021 23.847 6.803 30.650 40.606 40.606 45.130 10.729 55.859 12.623 139.7382022 23.612 6.736 30.348 38.860 38.860 43.441 9.984 53.425 13.089 135.722City of Salina Saline County USD 305 (2) Source: Saline County Treasurer (1) The "Other" column includes the State of Kansas, the Salina Airport Authority, the Salina Public Library and Kansas State Extension District #3. (2) A small portion of Salina is covered by USD 306, USD 307, or USD 400. Total Tax Rates are different in the areas covered by these jurisdictions.
City of Salina, Kansas Principal Property Taxpayers Current Year and Ten Years Ago Schedule 8 122 Taxpayer Type of BusinessAssessed Valuation% of Total Valuation RankAssessed Valuation% of Total Valuation RankEvergy (Westar Energy (Western Resources) Utility 9,256,860$ 2.04% 1 15,630,615$ 3.01% 1SFC Global Supply Chain, Inc. (Schwan's) Pizza Manufacturing 8,007,991 1.76% 2 6,540,230 1.26% 2Kansas Gas Service Utility 3,590,817 0.79% 5 4,844,333 0.93% 3RAF Salina LLC Retail Shopping Mall 4,950,001 1.09% 3 4,665,958 0.90% 4S&B Motels Motel N/A 4,000,001 0.77% 5Central Mall Realty Holding LLC Regional Shopping Center N/A 3,880,224 0.75% 6Union Pacific Railroad Co. Railroad N/A 2,712,177 0.52% 7Menard Inc. Home Improvement 2,629,399 0.58% 8 2,339,471 0.45% 8Individual Residential N/A 2,274,633 0.44% 9Sams Real Estate Business Trust/Walmart Discount Retail Stores N/A 2,255,335 0.43% 10Walmart Real Estate Business Trust Discount Retail Stores 3,458,961 0.76% 7Great Plains Manufacturing Manufacturing 2,404,923 0.53% 9Gateway Properties Shopping Mall (Midstate) 3,534,018 0.78% 6Salina Regional Health Center Hospital and Medical Offices 4,768,349 1.05% 4Dillon's Grocery Chain 2,396,753 0.53% 10Combined Valuation of the Ten Largest Taxpayers 44,998,072$ 49,142,977$ City Valuation453,989,887$ 519,483,033$ Percent of Total City Assessed Valuation9.91% 9.46%2013 (2012 Assessed Value) 2022 (2021 Assessed Value) Source: Saline County Clerk's Office or recent OS
City of Salina, Kansas Property Tax Levies and Distributions Last Ten Fiscal Years Schedule 9 123 Fiscal (Budget) YearTaxes Levied for the fiscal year AmountPercentageDelinquent Collections (1)AmountPercentage of levy2013 10,550,730$ 10,145,404$ 96.6% 354,845$ 10,500,249$ 99.5%2014 10,868,225 10,776,688 99.4% 62,432 10,839,120 99.7%2015 10,991,959 10,460,246 96.6% 372,726 10,832,972 98.6%2016 11,209,245 10,984,630 98.3% 184,970 11,169,600 99.6%2017 11,564,876 11,320,197 98.2% 203,904 11,524,101 99.6%2018 11,248,278 10,938,457 97.5% 276,340 11,214,797 99.7%2019 12,335,808 12,097,740 98.5% 189,587 12,287,327 99.6%2020 13,506,590 13,203,183 98.4% 216,358 13,419,541 99.4%2021 13,958,495 13,552,390 98.0% 283,194 13,835,584 99.1%2022 13,788,584 13,529,396 98.9% 151,560 13,680,956 99.2%Current Year Tax Distributions Total Tax Distributions (1) Delinquent collections are reported in the aggregate for all previous years. Data is not currently available for "collected in subsequent years" Source: Saline County Treasurer's Office
City of Salina, Kansas Direct Sales Rate by Taxing Entity Last Ten Fiscal Years Schedule 10 124 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022City Direct Tax Rate General 0.50% 0.50% 0.50% 0.50% 0.50% 0.50% 0.50% 0.50% 0.50% 0.50% Special purpose 0.40% 0.40% 0.40%0.40% 0.75% 0.75% 0.75% 0.75% 0.75% 0.75%County-wide Tax Rate1.00% 1.00% 1.00% 1.00% 1.00%1.00% 1.00% 1.00% 1.00% 1.50% Portion of County-wide tax allocated to City (July Percentage) 60.86% 60.23% 60.28% 60.28% 60.28% 59.85% 60.33% 60.17% 60.17% 60.95% In addition to the direct tax, the City receives a portion of the Countywide sales tax, based on a formula distribution. The formula is based on property tax effort and population, and is adjusted in January and July of each year. In May 2016, the voters approved an increase in the Special Purpose Tax rate from .40% to .75%, to be effective October 1, 2016. Source: Kansas Department of Revenue
City of Salina, Kansas Water Sales by Class of Customer Last Ten Fiscal Years Schedule 11 125 Rate Class# Accts Billed Water Sold# Accts Billed Water Sold# Accts Billed Water Sold# Accts Billed Water Sold# Accts Billed Water Sold# Accts Billed Water Sold# Accts Billed Water Sold# Accts Billed Water Sold# Accts Billed Water Sold# Accts Billed Water SoldResidential 17,966 989,788 18,042 1,003,100 18,086 987,540 18,125 950,697 18,124 988,572 18,130 963,387 18,155 864,810 18,238 965,782 18,303 987,792 18,382 970,469 Commercial 1,579 348,968 1,599 353,675 1,600 350,767 1,603 345,232 1,606 345,250 1,614 340,960 1,607 352,051 1,612 319,080 1,626 349,956 1,645 339,209 Industrial 40 182,529 42 193,233 44 202,407 44 191,236 44 193,503 44 211,843 44 196,229 43 164,766 41 167,991 41 177,535 Government 99 46,484 97 45,346 97 41,928 99 45,136 99 41,552 98 35,932 97 41,911 94 28,200 72 22,810 70 22,537 Apartment 168 67,155 166 60,865 164 61,400 163 57,039 163 58,378 157 71,559 157 62,127 156 58,651 157 61,021 153 62,285 Schools 84 44,187 84 45,328 85 45,545 85 41,176 83 36,039 81 30,810 79 31,839 78 24,518 78 31,960 77 35,022 Industrial Special 1 20,439 - - - - - - - - - - - - - - - - - - Consumed in production 12 18,665 12 19,264 12 17,338 9 9,580 8 9,652 7 6,966 7 6,974 7 4,109 6 3,012 3 1,843 Rural water 1 21,530 1 22,993 1 21,915 1 23,384 1 25,624 1 22,345 1 21,663 1 31,776 1 22,970 1 20,575 Hospitals 9 26,482 10 32,184 9 31,858 9 33,728 9 35,132 9 31,856 9 29,892 9 29,483 9 33,109 9 31,405 Religious/non profit 37 4,810 37 4,973 37 4,986 36 5,224 36 4,749 36 4,458 35 2,780 35 2,215 35 2,267 35 2,598 Engineering studies 8 6,822 8 5,095 8 4,807 7 4,573 7 4,772 7 4,471 7 3,835 6 2,553 6 2,213 6 2,043 Providing taxable service 2 3,495 1 3,561 1 3,167 1 3,921 1 3,347 1 2,331 1 2,676 1 1,909 1 2,585 1 2,340 Sale of component parts 6 5,972 6 6,850 5 3,900 4 3,129 4 2,917 4 2,190 4 1,542 4 1,310 4 1,533 3 972 Fire hydrant 3 1,922 2 1,474 - - 3 1,727 3 1,790 3 2,829 3 1,180 3 2,106 3 2,146 3 3,530 Industrial consumed in production 3 4,417 3 3,588 3 2,388 3 1,930 3 1,962 3 2,107 3 2,219 3 1,946 3 1,560 2 1,013 Sales of farm equipment 1 107 1 48 1 53 1 54 1 104 1 56 1 124 1 109 1 154 1 70 20,019 1,793,772 20,111 1,801,577 20,153 1,779,999 20,193 1,717,766 20,192 1,753,343 20,196 1,734,100 20,210 1,621,852 20,291 1,638,513 20,346 1,693,079 20,432 1,673,446 Water Rate Schedule: Monthly meter change (5/8") 4.88$ 5.03$ 5.20$ 5.36$ 5.52$ 5.74$ 5.94$ 6.15$ 6.27$ 6.46$ Commodity change (per 000 gal.): 0-2000 gal. 4.04$ 4.24$ 4.45$ 4.48$ 4.77$ 4.96$ 5.13$ 5.31$ 5.42$ 5.58$ 2001-10,000 gal. Over 10,000 gal. Excess use charge 8.08$ 8.48$ 8.90$ 9.16$ 9.54$ 9.92$ 10.26$ 10.62$ 10.84$ 11.16$ Wastewater Rate Schedule: Monthly base charge 6.97$ 7.11$ 7.22$ 7.36$ 7.51$ 7.81$ 8.08$ 8.36$ 8.53$ 8.79$ Unit Cost (per 000 gal): 4.79$ 4.94$ 5.01$ 5.19$ 5.29$ 5.51$ 5.70$ 5.90$ 6.02$ 6.20$ 2019 2020 2021 20222013 2014 2015 2016 2017 2018 Water sold is expressed in thousands of gallons. Number of Accounts billed is the annual number of billings for each class divided by 12. Monthly meter charge increases with the size of the meter. Residential Wastewater is calculated based on Winter Quarter water consumption. Other accounts are based on monthly water consumption. 2008 Water Consumption Rate Structure changed from a decreasing tier structure to one rate and Excess Use Charge which is double the consumption rate Source: City of Salina Water Customer Accounting Office.
City of Salina, Kansas Ratio of Outstanding Debt by Type Last Ten Fiscal Years Schedule 12 126 Fiscal (Budget) YearGeneral Obligation Bonds Loans PayableCapital LeaseOperating Lease Temporary NotesGeneral Obligation BondsWater Revenue Bonds Loans PayableTemporary NotesTotal Primary GovernmentPercentage of Personal Income Per Capita2013 49,631,797$ -$ -$ -$ 3,800,000$ 8,519,799$ 15,226,532$ -$ -$ 77,178,128$ 3.7% 1,613.05 2014 50,033,555 - 176,235 - 5,000,000 9,587,351 14,592,836 6,208,102 - 85,598,079 4.1% 1,788.25 2015 50,840,632 - 479,366 - 5,995,000 8,539,773 13,949,139 5,753,620 - 85,557,530 4.1% 1,789.42 2016 51,816,399 12,157,127 321,174 - 11,505,000 7,640,381 13,285,443 7,432,024 - 104,157,548 5.0% 2,200.39 2017 55,994,305 12,171,090 157,868 - 6,811,742 6,520,433 12,606,747 8,862,810 - 103,124,995 4.9% 2,194.43 2018 51,968,310 12,185,053 - - 18,123,505 5,282,578 11,898,051 10,632,351 - 110,089,848 4.9% 2,342.64 2019 54,607,702 12,640,000 - - 11,170,000 4,102,298 10,330,000 46,354,852 - 139,204,852 6.0% 2,979.81 2020 56,587,549 12,640,000 - - 7,050,000 8,742,451 9,615,000 35,926,029 - 130,561,029 5.5% 2,804.75 2021 59,582,649 12,640,000 - - 3,647,188 7,672,351 8,865,000 43,966,366 - 136,373,554 5.5% 2,947.09 2022 62,508,000 12,640,000 - 649,031 - 6,637,000 8,090,000 43,798,557 - 134,322,588 6.6% 2,889.84 Governmental Activities Business-Type Activities Source: City of Salina Annual Comprehensive Financial Reports, 2013 – 2022
City of Salina, Kansas Ratio of Net General Bonded Debt Outstanding Last Ten Fiscal Years Schedule 13 127 Fiscal (Budget) YearGeneral Obligation Bonds Capital LeaseTemporary Notes TotalLess: Debt Service FundNet General Bonded DebtPercentage of Actual Taxable Value of Per Capita2013 59,620,906$ 176,235$ 5,000,000$ 64,797,141$ 707,763$ 64,089,378$ 14.1% 1,339.49$ 2014 59,620,906 176,235 5,000,000 64,797,141 407,864 64,389,277 14.1% 1,345.17 2015 59,380,405 479,366 5,995,000 65,854,771 745,339 65,109,432 14.1% 1,361.75 2016 62,514,738 157,868 6,811,742 69,484,348 1,248,914 68,235,434 14.4% 1,441.51 2017 57,250,888 - 18,123,505 75,374,393 1,509,863 73,864,530 15.3% 1,571.79 2018 58,710,000 - 11,170,000 69,880,000 185,158 69,694,842 14.3% 1,483.06 2019 65,330,000 - 7,050,000 72,380,000 1,142,418 71,237,582 14.0% 1,524.91 2020 65,330,000 - 7,050,000 72,380,000 1,724,117 70,655,883 13.8% 1,517.85 2021 67,255,000 - 3,647,188 70,902,188 2,111,664 68,790,524 13.3% 1,486.59 2022 69,145,000 - - 69,145,000 2,196,006 66,948,994 12.0% 1,440.35 General Bonded Debt Outstanding Source: City of Salina Annual Comprehensive Financial Reports, 2013 – 2022
City of Salina, Kansas Direct and Overlapping Governmental Activities Debt As of December 31, 2022 Schedule 14 128 JurisdictionNet General Obligation Bonded Debt OutstandingPercentage Applicable to City of SalinaAmount Applicable to the City of SalinaDirect: City of Salina 75,560,845$ 100.00% 75,560,845$ Overlapping: Salina Airport Authority (A) 34,670,000 100.00% 34,670,000 Saline County 72,814,135 73.79% 53,729,550 USD 305 93,575,000 93.10% 87,118,325 Total Overlapping Debt 201,059,135 175,517,875 Total Direct and Overlapping Debt 276,619,980$ 251,078,720$ Per Capita Direct and Overlapping Debt 5,401.75$ Percentage of debt applicable to the City of Salina is based on the proportion that the assessed valuation of the City of Salina bears to the assessed valuation of the overlapping entity. (A) Includes $74,900,000 of bonds issued by Saline County that have a pledge of both property taxes and a dedicated 0.50% retailers’ sales tax of the county. However, based on historical collections, the County anticipates that such bonds will be repaid entirely from the sales tax. Source: Saline County Clerk
City of Salina, Kansas Legal Debt Margin Last Ten Fiscal Years Schedule 15 129 Legal Debt Margin Calculation for 2022Assessed Valuation 558,783,273$ Debt Limit (30% of Assessed Value)167,634,982 Debt applicable to limit: Total Bonded Debt 133,673,557$ Less: GO Debt Attributable to Exempt Purposes (6,637,000) Less: Revenue Bonds (8,090,000) Less: Loans Payable (56,438,557) Less: Fund Balance designated for Debt Service (2,196,006) Total Debt Applicable to Limitation 60,311,994$ Legal debt margin 107,322,988$ 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022Debt Limit 136,196,966$ 136,896,083$ 138,909,078$ 141,804,931$ 142,000,537$ 146,336,377$ 152,724,804$ 153,285,495$ 155,844,910$ 167,634,982$ Total net debt applicable to limit 52,724,034 56,090,293 74,229,612 62,072,485 61,296,184 68,240,457 66,232,649 65,748,563 66,824,139 60,311,994 Legal debt margin 83,472,932$ 80,805,790$ 64,679,466$ 79,732,446$ 80,704,353$ 78,095,920$ 86,492,155$ 87,536,932$ 89,020,771$ 107,322,988$ Total net debt applicable to the limit as a percentage of debt limit 39% 41% 53% 44% 43% 47% 43% 43% 43% 36%Fiscal Year
City of Salina, Kansas Pledged Revenue Coverage Last Ten Fiscal Years Schedule 16 130 Fiscal YearChargesExpensesRevenuePrincipalInterestDebt Service Coverage2013 17,974,089$ 13,373,088$ 4,601,001$ 620,000$ 590,191$ 3.802014 18,964,164 12,112,288 6,851,876 630,000 577,791 5.672015 19,139,612 9,859,974 9,279,638 640,000 565,191 7.702016 19,389,348 11,800,473 7,588,875 660,000 549,191 6.282017 19,958,862 13,148,035 6,810,827 675,000 529,391 5.652018 20,382,469 12,973,621 7,408,848 705,000 509,141 6.102019 20,842,606 13,269,741 7,572,865 725,000 487,991 6.242020 19,448,780 12,460,334 6,988,446 715,000 327,117 6.712021 21,240,517 12,077,933 9,162,584 750,000 282,825 8.872022 21,839,834 15,885,026 5,954,808 775,000 265,950 5.72Water/Sewer Revenue Bonds Source: City of Salina Annual Comprehensive Financial Reports, 2013 – 2022 City of Salina Debt Services Schedules
City of Salina, Kansas Demographic and Economic Statistics Last Ten Fiscal Years Schedule 17 131 Fiscal (Budget) YearPopulationPer Capita Personal Income (Saline County)Personal Income, Salina (interpolated)Unemployment RateLabor Force, City of SalinaUSD 305 HeadcountPercentage Free and Reduced LunchCity .5 cent sales taxPer Capita .5 cent sales TaxAs a % of per capita personal income2013 47,846 43,078$ 2,061,109,988$ 5.1% 26,441 7,305 60.7% 5,326,723$ 111.33$ 0.258%2014 47,867 43,736 2,093,511,112 5.3% 26,303 7,388 61.3% 5,555,601 116.06 0.265%2015 47,813 44,065 2,106,879,845 3.9% 26,170 7,369 61.8% 5,670,040 118.59 0.269%2016 47,336 44,230 2,093,647,612 3.3% 27,684 7,386 68.7% 5,727,260 120.99 0.274%2017 46,994 44,732 2,102,135,608 2.7% 27,684 7,176 62.1% 5,755,869 122.48 0.274%2018 46,994 47,945 2,253,127,330 3.3% 30,174 7,180 61.7% 5,770,174 122.79 0.256%2019 46,716 49,983 2,335,005,828 2.9% 30,094 7,245 59.2% 5,968,961 127.77 0.256%2020 46,550 50,820 2,365,671,000 3.4% 30,094 7,156 59.0% 5,998,424 128.86 0.254%2021 46,274 53,309 2,466,820,666 2.3% 24,962 7,031 44.3% 6,687,099 144.51 0.271%2022 46,481 56,258 2,614,928,098 2.3% 29,476 6,725 59.3% 7,239,146 155.74 0.277%Increase in per capital Sales Tax (10 years) 39.9%Increase in per capita Personal Income 30.6% Sources: Population: Kansas Division of the Budget. (Population Data) Employment: Kansas Department of Labor Personal income for Salina is derived from the population and per capita personal income for Saline County Per Capita Personal income as reported by the Bureau of Economic Analysis 2017 Per Capita Personal Income staff projection 2013 -2022 Employment City of Salina USD305 headcount and free and reduced lunch data derived from Kansas Department of Education./USD 305 Budget Document Free and Reduced Lunch percentage is an average of the percentages for each building reported. School Data is reported at beginning of school year, eg 2021- 2022 school year is reported as 2021.
City of Salina, Kansas Principal Employers Current Year and Nine Years Ago Schedule 18 132 Employer Type of BusinessEmployees RankPercentage of Labor Force Employees RankPercentage of Labor ForceSalina Regional Health Center Health Care 1,300 3 5.0% 1,875 1 6.2%Unified School District No. 305 Public School System 1,659 2 6.3% 1,500 2 5.0%Schwan's Global Supply Chain Frozen Pizza Manufacturing 1,800 1 6.9% 1,200 3 4.0%Great Plains Manufacturing Agricultural & Landscaping Equipment 258 10 1.0% 1,200 4 4.0%Exide Technologies/Strten Manufacturing Automotive Battery Manufacturer 750 4 2.8% 700 5 2.3%City of Salina City Government 465 6 1.8% 425 6 1.4%Salina Vortex Manufacturing - 385 7 1.3%Saline County County Government - 325 8 1.1%Walmart rev Group Retail 421 7 1.6% 250 9 0.8%REV Group Manufacturing - 175 10 0.6%Signify - Blue Philips Lighting Company Fluorescent Lamps 490 5 1.9% - Dillion Stores Retail 343 8 1.3% - Solomon Corp Electrical Equipment 324 9 1.2% - Total7,810 29.5% 8,035 27.3%2013 2022 Sources: Salina Chamber of Commerce