Audit - 2005 Cert. of Achievement
...
.. CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING PROGRAM
Participant Application
(Please type or print)
Section I: Government Information:
Three copies of this completed application, three copies of the government unit's comprehensive annual financial report (CAFR) and the
appropriate fee should be sent (postmarked) to GFOA within six months of the government unit's fiscal year end. In addition, if the CAFR
was submitted to the program in the immediate prior year, please include three copies of the government unit's responses to the comments
and suggestions for improvement and any other correspondence that may assist the program with the current year's review. This information
will be sent to Special Review Committee (SRC) members to assist them in their review. The official requesting the review will receive the
results upon completion of the review process.
Note: This application includes preprinted information for questions I through 6. If this is the application you send with your next
submission, simply update the information on the preprinted application, as necessary, and complete all of the other information for Sections
I through VII of the application. Alternatively, you may complete a new application for each submission to the program (visit the "Forms"
section ofGFOA's web site, www.gfoa.org, to download a copy). If you have any questions contact us at: cafrprogram@gfoa.org or call the
Technical Services Center at (312) 977-9700.
1. Name of Unit City of Salina
2. Fiscal Year Ended (month, day, year) 12/31/05
3. Is the government unit a previous participant in the Certificate of Achievement Prograr& Yes
a. What was the most recent year'? 2004, and
b. What was the report number which appeared in the upper left.hand comer of the governments "Summary of Grading"
3,443.00
4. Official Requesting Review (receives notification of results, detailed comments and suggestions for improvement, the Award for
Financial Reporting Achievement (AFRA), a press release, information regarding presentation by a GFOA State Representative and
the Certificate of Achievement plaque). A street address is required for shipment of the plaque.
Name: Rodney Franz Phone: 785/309-5735 Fax:
Title: Director of Finance & Administration E-Mail: rod.franz@salina.org
Results Address 1: P.O. Box 736
Results Address 2:
City: Salina State: KS Zip: 67402-0736
Plaque Address 1: 300 West Ash, Suite 206
Plaque Address 2:
City: Salina State: KS
Zip: 67401-2335
5. If the government unit is awarded a Certificate of Achievement for Excellence in Financial Reporting, the Award of Financial
Reporting Achievement (AFRA) will be prepared for the individual or department noted below as being primarily responsible for the
unit's success in earning the certificate.
Rodney Franz, Director of Finance & Administration
6. If the submission qualifies for the Certificate of Achievement for Excellence in Financial Reporting, whom (mayor, board chair, etc.)
should GFOA send a formal announcement of the award and a related press release
Name: Jason A. Gage
Title: City Manager
Address 1: 300 West Ash, Suite 206
Address 2:
City: Salina State: KS Zip: 67401-2335 E-mail:
7. For municipalities (e.g., cities, townships, villages and counties, please provide your population figure. For school districts, please
provide your total student enrollment figure 45,956
leFOA u", Only' Date:
Check #:
Amount:
I
"
~
Name of unit City of Salina
(as a reference for SRC reviewers)
Section IV: Fund Information:
Indicate below how many individual funds of each generic fund type for which the primary government reports operations anlbr balances
(including the funds of blended component units and component units that are fiduciary in natur9 and how many discretely presented
component units the government-wide statements report at year end (if GASB 34 has not been implemented include the total number of
discretely presented component units from all general purpose financial statement~. Also, indicate the number of individual funds of each
generic fund type with legally adopted annual budgets.
Fund Type
Number of Funds and
Discretely Presented
Component Units
Number of Funds with
Legally Adopted
Annual Budgets
Primary Government
Special Revenue
Capital Project
1
o
o
Enterprise
'IDtemlif Seri'jce ' "
Pension Trust
P~ivate-purpose Trust
Agency, .
Other (apply only if GASB 34 has not been implemented):
Expendable'Tnist'
Nonexpendable Trust
Discretely Presented Component Units:
',Governmental entities'
Other (e.g., nongovernmental entities
ifollowing the commerCial or not-for-profit model) ,
N/A
Section V: Pension Information:
Indicate below the individual pension plans in which the government unit participates or with which it is otherwise connected (e.g.,
contributions made on behalf of employees by another governmen) and indicate the type of plan (see GASB Statement 27, Para. 8, 19,28
and 39 for guidance). Also, indicate whether the government unit includes a pension trust fund in its CAFR to report the individual
pension plan. For the separate report of a Public Employee Retirement System (PERS) list the individual pension plans reported by the
PERS.
Pension Plan
Multiple
Employer Defined
Benefit Plans
Cost
Sharing Agent
Single
Employer
Defined
Benefit Plans
Defined
Contribution
Special
Funding
Situations
(GASBS 27,
Paragraph 28)
Reported
as a
Pension
Trust Fund?
Yes or No
a)
b)
c)
d)
e)
t)
g)
KPERS
x
..
S~ction I: Government Information (Continued):
8. To support the GFOA's recent recommended practice titled Using Websites to Improve Access to Budget Documents and Financial
Reports *, the GFOA will provide a link to CAFRs that are ~ble on a governments website. Does your entity follow this
recommendation and publish its CAFR on its websit&. Yes ~ (circle one)
If yes, please provide the direct hyperlink address to the CAFR document (rather than your governments general home page information)
below:
http://www.
This link will be on the list of award winners of the Certificate of Achievement for Excellence in Financial Reporting that can be found in
the "Awards program" area ofGFOA's website, www.gfoa.org.
(*Please refer to the recommended practices area of the GFOA's website, www.gfoa.org,for the full text of the recommendation).
Section II: Audit Information:
Agency or Firm Name:
Contact name (optional):
Street Address: 900
Phone: 785-749-5050
City: Lawrence
Lowenthal. Singleton. Webb & Wilson
Thomas E. Sinqleton, CPA
Massachusetts, Suite 301
E-mail:
Toms@lswwcpa.com
Zip Code: 66044
State: KS
Section III: Fee Calculation:
Is the fee calculation based on the government units implementation ofGA~tatement No. 34, Basic Financial Statements-and
Management's Discussion and Analysis-for State and Local Governments~ No (circle one)
If not, use the amounts from the General Purpose Financial Statements(GPFS) that correspond to the applicable items below.
* Total revenues from the governmental funds Statement of revenue~ expenditures and
changes in fund balances (exclude other financing sources)
* Total expenses from the proprietary funds Statement of revenue~ expenses and changes
in net assets/fund equity
* Total additions from the fiduciary funds Statement of changes in fiduciary net assets
(if total additions are negative, use the total amount of contributions from all sources)
* Total program revenues of discretely presented component units from the governmen~wide
Statement of activities
* If applicable, total revenues reported for discretely presented component units and not-for-profit
organizations reported on a separate operating statemen1(s) or statement(s) of activity
If you have not already paid for this review, please include a check payable to the GFOA with this application form or provide the following
information if you wish to pay by credit card
Credit card type:
Signature (mandatory):
Account number:
Expiration date (mandatory):
Use the following schedule to determine the appropriate fee based on the TOTAL calculated above. Member rates apply if a
government joins GFOA at the time of their submission(in this case indicate below that the government is a GFOA membe1).
TOT AL GFOA Member Nonmember
Undei$l million' H 550
$1-10 million $ 350 $ 700
$10-50 million $ 830
$50-100 million $ 960
$100-250 Jrinllori. $1,100
$250-500 million $ 690 $1,380
$1,930
"". $2,090
$750 million - $1 billion
Ov~("'$['JjilHoli' ...".
Name of the government as it is listed in our membership database City of Salina
We show that your government is amember and your account number is 194523005
$ 965
..
~ction VI: Displav and Disclosure Questions:
Please answer each of the following questions by circling the appropriate response. Your answers will assist the SRC in determining whether
the item addressed by the question is properly displayed or disclosed in the CAFR. Comments and suggestions for improvement will be issued
to your government unit if discrepancies are noted between the information presented in the CAFR and the answers to these questions
(Note: The following questions are in order by when a question relating to the topic first appears on theGeneral Purpose Checklist.)
All Questions are Applicable to Material Items Only.
1. Does the government unit have any debt that is being repaid by special assessmentS> @
If yes: ~
a. Is the government unit obligated in some manner for all or a portion of the debP ~
b. Is the government unit not obligated in any manner for the debP Yes
2. Has the government unit given or received a capital contribution in connection with a
public entity risk pool? Yes
If yes:
a. Does the pool actually pool or transfer the risks of participants? Yes
b. Is the return of the contribution probable? Yes
3. Did the government unit engage in securities lending transactions during the yea!.' Yes
4. Did the government unit engage in any reverse repurchase agreements during the yea!? Yes
5. During the year, has the government unit or its component units engaged in any
refunding(s) of debt that resulted in the defeasance or redemption of debt? Yes
If yes:
a. Did the transaction(s) take place in a fund that uses governmental fund accounting> Yes
b. Did the transaction(s) take place in a fund that uses proprietary fund accounting? Yes
c. Did the transaction(s) take place in a discretely presented component unit? Yes
6. Is the government retaining risk (i.e., "self-insurance")? GJ
If yes:
a. Please identify the fund(s) used to report this activity: Horkers Compensation, Health
7. Does the government unit own or operate a municipal solid waste landfill where it is
required by federal, state, or local law or regulation to incur closure and postclosure
care costs?
G;)
8. Does the government unit sponsor an arrangement that commingles(pools) the
resources of legally separate entities that are not part of the same financial reporting
entity as the sponsoring government and invests those resources on behalf of the
participants in an investment portfolio? Yes
If yes,
a. Is a separate financial report issued for the pool? Yes
9. Is the government unit included in the reporting entity of another governmental unit(e.g.,
as a department, enterprise fund, fiduciary fund, or component unit)? Yes
If yes:
a. Is this government unit reported either I) in one or more separate funds within the primary
government, or 2) as a discretely presented component unit in that governments CAFR? Yes
10. Which option does the government unit use for its enterprise funds(and business-type
activities, if applicable)?
No N/A
No N/A
@) N/A
6J N/A
No ~
No
6) N/A
G) N/A
G> N/A
No ~
No
No
No N/A
Insurance
No
N/A
C9 N/A
G0
No
Q N/A
No (!j;)
Option 1: Apply only F ASB Statements and Interpretations, Accounting Principles Board Opinions and Accounting Research Bulletins
issued on or before November 30, 1989, unless they conflict with or contradict GASB Pronouncements(GASBS 20,
Paragraph 6). List relevant funds if both options are used
y(r
Section VI: Displav and Disclosure Questions (Continued):
Option 2: Also apply all FASB Statements and Interpretations issued after November 30, 1989, except for those that conflict with or
contradict GASB pronouncements (GASBS 20, Paragraph 7). List relevant funds ifboth options are used
NO
11. As of the end of the fiscal period, did the government have uninsured deposits that were
I) uncollateralized, 2) collateralized with securities held by the pledging financial institutioQ
or 3) collateralized with securities held by the pledging financial institutiorls trust department or G)
agent but not in the depositor-governments name? Yes N/A
12. As ofthe end of the fiscal period, did the government have investments evidenced by securities
that were neither insured nor registered and that were held by either I) the counterparty, 2) the ~
counterparty's trust department or agent but not in the governments name? Yes N/A
13. As of the end of the fiscal period, is the government party to a derivative that is not reported @
at fair value on the face of the financial statement&> Yes N/A
14. Did any significant subsequent events occur after the balance sheet date but before the date of
the auditor's report (e.g., debt issuances or settlements of litigation)? ~ No N/A
IS. Has the government unit violated any finance-related legal or contractual provisions? Yes No N/A
16. Is the government unit a lessee in an operating lease? Yes @ N/A
If so,
a. Are any of the agreements noncancelable? Yes No ~
b. Do any of the agreements have scheduled rent increase&> Yes No
17. Is the government unit a lessor in an operating leas&. Ifso, Yes 6) N/A
If so, ~
a. Are any of the agreements noncancelabl&. Yes No
b. Do any of the agreements have scheduled rent increase&> Yes No
18. Does the government unit have any construction commitments outstanding at year end (;) No N/A
19. Does the government unit sponsor and include as part of its financial reporting entity a public
entity risk pool that provides coverage to units outside the government unils financial Q
reporting entity? Yes N/A
20. Did the government engage in short-term debt activity during the year(e.g., anticipation
notes, use of lines of credit), even if no short-term debt was outstanding at the beginning or B
end of the year? No N/A
21. Did the government unit engage in transactions with any related partie~ Yes (S) N/A
22. Is the government unit a participant in one or more joint ventureS? GJ No N/A
If yes: @;)
a. are any of these joint ventures reported as component units of this government unitl Yes N/A
If no:
b. does this government unit have an equity interest in the joint venture that it reports in @
I. Governmental funds? Yes N/A
2. Proprietary funds? Yes N/A
23. Does the government unit pay all or a portion of the cost of post employment benefits other than @
pension benefits (OPEB) for employees? No N/A
If yes: G)
a. Are the OPEB provided through a pension plan? Yes N/A
If yes:
b. Are any OPEB healthcare benefits provided through a pension plan that is reported as a ~;J
pension trust fund by this government? Yes N/A
~ Section VI: Displav and Disclosure Questions (Continued):
24. Has another entity made on-behalf payments for fringe benefits and salaries(e.g., pension con-
tributions, health and life insurance premiums, and salary supplements) to a third party recipient
for the government units employees?
Yes
@
N/A
25. Has the government issued debt in its name for which it is not liable in any manner(i.e., conduit or ~
no commitment debt) and where the debt is not reported as a liability in the financial statementS? ~
No
N/A
26. If separately issued financial statements are not available for any individual discretely presented
component unit, does the CAFR include fund information for that component unit(i.e., fund ~
financial statements with major funds, nonmajor funds, and fund type information, as appropriate)? ~
No
N/A
27. If blended component units are included in the financial reporting entit)\ has the government unit
refrained from including the general fund of a blended component unit as part of the general fund
of the primary government?
Yes
No
B
28. Describe, in detail, your government units legal level of budgetary controt
Legal level of budgetary control is at the fund level.
a. If the government unit does not demonstrate compliance at the legal level of budgetary control
within the CAFR, do the notes to the financial statements refer to a separately issued budgetary
report that does so? If so, one copy of that report must be included as part of the submission
packet. Please note that the annual budget document itself is not adequate for this purpose
as it does not demonstrate compliance. Yes
No
G
Section VII: Authorization:
With this application form we are officially requesting that the Certificate of Achievement for Excellence in Financial Reporting Program
revie our C We agree to comply with the policies and procedures of the program
<7 I ~;--/~ ~
(Date)
The following list is provided to help the government unit ensure the completeness of its submission:
Did you include three copies of the application?
Did you include three copies of the CAFR?
Did you include three copies of responses to prior year comments (applies only if the CAFR was submitted to the program in the
immediate prior year)?
Did you provide payment (e.g., by a check or credit card) for the amount of the appropriate fee?
If applicable, did you include a copy of the separately issued budget report that demonstrates legal compliance at the legal level of
budgetary control (See Section VI, questions 28 and 28a)?
Ifnot postmarked within six months of the government unils fiscal year end, was an extension requested and approved?
Mail all necessary items to:
Government Finance Officers Association
Certificate of Achievement Program
203 North LaSalle Street Suite 2700
Chicago, IL 60601
..
~ection VIII: Special Review Committee Membership (Optional):
For more information regarding Special Review Committee(SRC) membership for yourself or other staff member~ please provide the
following information and an SRC membership information packet will be sent
Name:
Title:
Employer:
Address:
City:
Email:
State:
Zip Code:
Rodney Franz, Director
300 West Ash, P.O. Box 736
Salina, Kansas 67402-0736
City of
~
Salina
TELEPHONE (785) 309-5735
FAX (785) 309-5738
TOO (785) 309-5747
E-MAIL rod.franz@salina.org
Website: WWW.cLsalina.ks.us
DEPARTMENT OF FINANCE
AND ADMINISTRATION
September 28,2006
Government Finance Officers Association
203 North LaSalle Street, Suite 2700
Chicago,lL 60601-1210
Gentlemen:
We have, we feel, noted and/or corrected each comment we received in response to our 2004 CAFR.
104 Page 7: Transfers. We have altered the condensed statement of activities to disclose the amount of the excess or
deficiency before transfers.
104 Page 12: "Managements Discussion and and Analysis should provide an analysis for the General Fund of any
significant budgetary variances between the original budget and the final amended budget"
We don't understand the point of the comment. There were no variances between the original and
final budgets, and therefore no "significant" variances. How do we analyze something that is not.
Nonetheless, we have added a statement that the budget was not amended?
104 Page 10: Use of "fixed assets" terminology. The reference has been removed
104 Pages 6 and 7. "Condensed financial information should separately present prior year data for governmental
activities and business type activities." This has been corrected to comply with GFOA (GAFR) requirements, although I
would note that the GASB paragraph cited makes no such requirement.
105 Page 22: The term "fixed assets" has been expunged wherever we could find it.
106 Page 15. Permanent funds. Presentation of the restricted assets has been appropriately classified.
107 Page 22. The reference to reimbursements has been removed
108 Page 19. The comment is noted; and premiums or discounts will be properly displayed.
108 Page 17. Comment regarding temporary notes due in more than a year noted and corrected.
108 Page 18. Noted and corrected.
109 Page 21 Noted and corrected
111 Page 27 Noted and corrected
111 Page 28 Noted and corrected
112 Note disclosure of claims and judgements: Noted and corrected
112 Page 48 Landfill Liability changes. Noted and corrected
112 Page 26 Joint ventures. Noted and corrected
112 Refunding transaction. Comments noted
112 Page 38. Depreciation. Comment noted
112 Page 31 Compensated Absences. Noted and corrected
112 Page 39 - 40 Separate tables of short and long term debt. Comment noted.
115 Page 90. Liability balances agency funds. Comment noted and corrected.
119 Other considerations. Comments noted. The 2005 report includes implementation of GASB statement 44.
We trust these responses will satisfy your questions about our 2004 CAFR. Please contact us if you need any further
explanation.
Very truly yours,
7!#N~
Director of Finance and Administration
9/28/,2006
060928
Man ck-Filing fee to. file 2005 KAFR w/GFOA
480.00
. . : . _. . a ,
. .
THE>CITY OFSALIf\jA, KANSAS
P.O. BOX 736, SAUNA,KS 67402-0736
785-309-5736
DATE: . 9/28/2006 AMOUNT:
Sunflower Bank,NA
Salina. Kansas
83-6211011
No. 292513
$480.00
CHECK:292s13
VOID AFTER 60 DAYS
Salina ..
TO
THE
ORDER
OF
GFOA
3076 Eagle Way
Chicago., IL 60678-10~O
~igntY8Do.U.ar~ and ;,00> Cents
~
PAY *********Fo.ur
III 2 g 2 5 . 3111 1:.0..00 b 2 .1: 0.0 2 .8 ? 2 ? 5 III