Administrative Brief
October 21,1977
To:
All City Commissioners
From:
N. o. Olson, City Manager
Subject:
Monday, October 24,1977 Commission Meeting
F-6: . I bel :eve the memo and related material are self explanatory. We
did on staff, leave the toilet facilities and ramp in the budget at the
requested $3,500.00 amount placing the $16,500.00 balance in the local
option category. This is in keeping with the CACls original instructions
to Keith should he find any of these cagegories (Salvation Army, YWCA, and
Catholic Charities) inelgible. We have, also, sent the amendatory for
A-95 review. If this action meets with your approval, you may ratify it
on Monday. You may, however, wish to take $11,500 of this amount and
place it in Planning and M~agement for additional flood water studies.
We have no strong feelings either way on staff, and if you choose the
latter, an amendment to A-95 would be no big deal.
The Kennedy & Coe letter is their proposal for doing our audit work for
1977. Policy in past years has been to award this contract. to the same
accounting firm for five consecutive years, assuming that their price is
reasonable. Their present contract called for a fee of $8,200 and I am
sure that none of the firms ever make a profit on their first years work.
This proposal is for any of you to place on the agenda if you should desire
to do so.
7)ßo
~~
III. ,J. KENNEDY. C.P.A. (RETIREDI
.ALINA OFFICE
RALPH E. REITZ. C.P.A.
,JOHN W. POOS. C.P.A.
E. T. SHEA. C.P"-
LESTER M. MERTZ. C.P.A.
ADLEY E. JOHNSON. C.P.A.
DON P. DIEDERICH. C.P.A.
PAUL A. MOTT. C.P.A.
B. E. CRISS. C.P.A
ALLEN WEBBER. C.P."-
GERALD L. HUNTER. c.P.A.
R. MICHAEL BEATTY. C.P.A.
WALTON F. CARLSON. C.P.A.
JAMES R. CRUCE. C.P.A.
CONCORCIA OFFICE
C. E. ROBERTS. C.P.A.
E. WAYNE HILTON. C.P.A.
MEMBERS OF AMERICAN INSTITUTE OF CERTII"IEC ,"UBLIC ACCOUNTANTS
KENNEDY
caE
WICHITA OFFICE
RANDALL P. ANDERSON. C.P.A.
C¡ERALD V. HARMON. C.P.A.
C¡ARY L POORE. C.P.A.
WlLUAM W. SOWARD. C.P.A.
AND
CERTIFIED PUBLIC ACCOUNTANTS
UNITED BUILDING
SALINA. KANSAS 67401
.", - 82""1581
GREAT IIENC OFFICE
WILUAM H. MONROE. C.P.A.
GEORGE F. DRAKE. C.P.A.
BERT W. ERWIN. C.P .A.
October 18, 1977
GOOCL.ANC OFFICE
ROBERT D. WILBUR. C.P.A.
COLBY OFFICE
ROBERT L. STEIMEL. C.P.A.
MANAGER
The Honorable Mayor Keith C.
and The City Commissioners
City of Salina
P.O. Box 746
Salina, Kansas 67401
Gentlemen:
Duckers
Re:
City of Salina Audit
We submit herewith our proposal for the audit of the City of Salina, Kansas for the
year 1977.
We will perform the audit of the City of Salina, Kansas, and its related departments
excluding the Municipal Band Board, The Public Health Board, the Public Library Board,
and the Firemen's Relief Association for the year 1977 in accordance with generally
accepted auditing standards and the minimum standard audit program for municipalities
of the State of Kansas under the following terms and conditions:
1.
The audit shall be performed under the supervision of a Certified
Public Accountant who is also a Licensed Municipal Public Accountant
and he shall have the assistance of such other personnel as is
deemed necessary.
2.
We will qlso perform an audit of the General Revenue Sharing Funds
and the Community Development Block Grant Funds in accordance with
the requirements of the Federal Audit Guide and Standards and will
issue the required separate reports on these funds.
3.
In the event that laws are enacted or the State Municipal Accounting
Board makes changes in the audit requirements for Kansas municipalities,
or if any irregularities are discovered and additional auditing pro-
cedures would be required, we will notify your office promptly before
continuing our services and if additional time is required in regard
thereto, we request the right to renegotiate with the Commissioners
the maximum fee.
Honorable Mayor Keith C. Duckers
and the City Commissioners
October 18, 1977
Page 2
4.
The audit may be performed in part after April 15, 1978, and the
report shall be rendered no later than July 31, 1978, unless by
mutual agreement the time for submitted such report is extended.
It is agreed, however, that certain audit procedures may be per-
formed prior to the year ending December 31, 1977, including the
counting of cash on December 31, 1977.
5.
The fee shall include any general services regarding advice or
counsel pertaining to general fiscal and accounting problems
and procedures of the City that may be requested during the year,
but if any services are rendered beyond the scope of the regular
audit and general applications thereto, we herewith agree to per-
form these services upon proper authorization of the Mayor and
Commissioners at a mutually agreeable hourly rate.
6.
for services rendered in connection with the examin.9.tîon
computed according to our regular rates for municipalities;
our fees for the examination, including the special reports
in item 2 shall not exceed $8,900.00.
Our fees
shall be
however,
outlined
We will be happy to discuss any aspects of this proposal with you or the Commissioners
at your convenience. If this meets with your approval, please sign in the spaces
indicated below.
PAM:cb
Very truly yours,
c6::~ ~t::-
Accepted this
day of
, 1977.
Mayor - City of Salina, Kansas
City Clerk - City of Salina, Kansas