Special Cash Audit 1964
A. H. LECKBAND S: Co.
eA. H. LEC~B^ND, C.P.A.
CERTIFIED PUBLIC ACCOU~ITANT
DELNO V. PETERSON, C.P.A.
ACCOUNTING BUILDING
719 EAST CRAWFORD
SALINA, KANSAS
MEMBCR AMERICAN INSTITUTE
OF' CERTIFiED PUBLIC ACCOUNTANTS
TAYL.OR 7..7244
December 5, 1964
The Mayor and
The Board of City Commissioners
eiLY of Sal1f1.d
Salina, Kansas
We have examined, per your request, the cash records of the office
of the Clerk of the City Court for the period January 1, 1964, through
August 31, 1964, and submit herewith our report on this special cash
a UG it .
The late Mr. W. J. Broom held the office as Clerk of the City Court
until his death on July 1, 1964. Mr. Broom's deputy was in charge until
August 23, 1964, when Mr. Harold Crawford assumed his appointed duties
as Clerk.
Our examination included a reconciliation of the bank account,
accounting for duplicate copies of pre-numbered receipts written, and
the tracing of monies received as evidenced by duplicate copies of
receipts issued to the deposits in the bank as shown by the cash receipts
record and the bank statements. Disbursements as recorded in the cash
disbursements record were checked to cancelled checks returned by the bank
and to monthly reports submitted to the City Clerk, the County Treasurer
and the County Sheriff. Upon inquiry of the office personnel, we were
informed that to the best of their knowledge, all disbursements during
the period were made by check and that no cash was disbursed or paid
out except in the process of cashing personal checks of employees or
making change for a check received in an amount in excess of the amount
due.
The attached Exhibit "A" shows that the beginning cash on hand and
recorded receipts for the period, less cash deposited in the bank, leaves
a balance at July 1, 1964, of $772.01 in excess of the actual cash on
hand per cash count. For the period January 1, 1964, through July 1, 1964,
and attempt was made to trace individual receipts to the bank as shown on
the detail of the deposit slips to determine when the shortage occured;
however, as the daily receipts were not deposited intact and due to the
numerous receipts received in the form of cash, the verification of individ-
ual receipts to deposit slips was limited to tracing individual checks
as recorded by the name of the maker and tracing of all items assumed
to be paid by cash in total by reducing a control of cash on hand avai~-
able for deposit to the amounts deposited.
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The cash count made by the auditors on July 3, 1964, was reconciled
to the cash count taken by office personnel on July 1, 1964. A supplemen-
tal cash count was 'made by the auditors on August 23, 1964, and reconciled
to August 31, 1964.
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1:1 Exhibit "B" is presented the cash on hand and cash in bank at
the beginning of the period, receipts and check disbursements during
the period and accountable balance at the end of the period as compared
with the actual cash in bank, cash on hand and cash shortage.
It was not within the scope of our special audit contract to check
or verify the validity of uncollected fines and costs as reflected by
the case dockets.
?f ilo;t~4 ~ &
Certified Public Accountant
aJffd/t:CAPC.
A. H. Leck"'b7!d, Licensed Mlmicipal
Public Accountant #85, in Charge
of and Actively Engaged on This
Audit.
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EXHIBIT A
CITY OF S~~INA, L~NSAS
CLERK OF THE CITY COURT
CASH COLLECTIONS, BANK DEPOSITS AND CASH BALANCES
January 1, 1964 to August 31, 1964
C2S~ on Hand, Beginning of Period
Jan. 1,1964 July 2,1964
to to
July 1,1964 Aug. 31,1964 Total
$ 115.50 $ 100.40 $ 115.50
31.905.96 9,562.27 41,468.23
$32,021.46 $9,662.67 $41,583 .73
31,149.05 9 ,324.24 40 ,473.29
$ 872 .41 $ 338.43 $ 1,110.44
100.40 353.25 353.25
$( 772.01) $ 14.82 $( 757.19)
Col2.ections
Per Receipts Issued
Total Collections and Beginnin~ Balance
Disbursements
Deposits in Bank Account
Accountable Balance, End of Period
Cash on Hand, End of Period
Cash Long (Short)
4,
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EXHIBIT B
CITY OF S.AlL\'A, K.4.NSAS
ClERK OF lHE CITY COURT
RECEIPTS, DISBURSEUNTS A0JD BALANCES
January 1, 1964 to August 31, 1964
Cash on Hand and in Bank, Beginning
Receipts
City Court Fees
Sheriff Fees
Judicial Council Fees
Fines
Cost Deposits
Miscellaneous
Total Receipts
Total Receipts and Beginning Balance
Disbursements
Sheriff Fees to County Sheriff
Judicial Fees to County Treasurer
Fines to County Treasurer
City Court Fees to City Clerk
Cost Deposits Returned
l1iscellaneous
Total Disbursements
Balance
Plus: Beginning Outstanding
Checks Cancelled
Balance, End of Period
Available Cash - End of Period:
Cash in B~nk, per Bank Statement
Less: Outstanding Checks
Cash on Hand
Total Available Cash
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Cash (Short) Long (Exhibit A)
Jar... 1,1964
to
.Tplv.l} H)~4
July 2,1964
to
ApPi' ;n ,1~~4
$_":t"j(2J...Z(2
L4...4~(2...f~
$10,911.53 $ 2,984.32
479.03 88.65
149.55 43.95
10,867.37 2,978.92
202.96 117.67
9.295.52 3,348.76
$31,905.96 $ 9,562.27
$:}(2...f(22...Zf $14...Q4~.:.22
$ 375.38 $ 124.10
148.65 24.45
10,822.37 1,957.19
10,824.52 1,646.16
141.32 96.12
9,471.20 3,199.06
$31,783.44 $ 7,047.08
$ 4,486.28 $ 7,001.47
1.50
$ 4.486.28 $ 7.002.97
$( 772.01)
$
14.82
!. ElbA, ~
L":t..J(2J.:.ZQ
$13,895.85
567.68
193.50
13,846.29
3 20 .63
12,644.28
$41,468.23
$42...~;U.:. 22
$ 499.48
173 .10
12,779.56
12,470.68
237.44
12,670.26
$38,830.52
$ 7,001.47
1.50
$_Zz.QQ~.:.~Z
$ 7,185.72
1,293.19
$ 5,892.53
353.25
$ 6,245.70
$( 757.19)
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STA~)F KANSAS
"'\.
AUDITOR OF STATE
STATE HOUSE
TOPEKA. KANSAS 66612
December 11, 1964
To THE GOVERNING BODY:
City of Sa I i na
Sa I i na , KANSAS
I, Clay E. Hedrick, Auditor of State, certify that the following described audit report has
been filed in my office as required by G. S. 1961 Supp., 75-1124:
Date of Audit Report:
December 5, 1964
Municipality Audited:
Clerk of City Court, Salina, Kansas
Date Received in This Office:
December 11, 1964
Audit Report Covering
Audit Period
Cash records of the Clerk of the City
Court, Salina, Kansas
(Spec ia I Aud it)
January 1, 1964 through August 31, 1964
Report Rendered by:
A. H. Leckband & Co.
Sa I i na
Report Signed by:
A. H. Leckband
Licensed Municipal Public Accountant in charge of audit:
A. H. Leckband
License No. 85
By
et:u-/?>;Ice-L "'~
/ Au1ritor 0 ate.
W Kt./Q A-^IYV
Dtrector of Post-Audtts.
-- Original to be attached to voucher and filed with Clerk of Municipality.
Blue Copy for Accountant's File.
30-3317 ~o 4-64.1M SETS