Audit - 2003 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 mailed (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 1)
the government unit's responses to the comments and suggestions for improvement, 2) the preprinted responses to questions 5-
7 of this application, and 3) any other correspondence that may assist the program with the current year's review. The
information provided will be communicated to Special Review Committee (SRC) members to assist them in their review. The
official requesting the review will be advised of the decision upon completion of the review process.
I. NameofUnh City of Salina. Kansas
(as it appears on the report cover and will appear on the Certificate of Achievement plaque, if awarded)
2. Fiscal Year Ended (month, day, year)
12/31/2003
3. Has the government unit previously participated in the Certificate of Achievement Program?
Yes
~
No
o
If yes:
a. What was the most recent year? 2002
b. What was the six-or seven-digit report number which appeared in the upper left-hand comer of the government's
"Summary of Grading?" 1022864
4. For cities, townships, villages and counties, please provide your population figure. For school districts, please provide
your total student enrollment figure. 45 ,969
If the government previously participated in the program and received a preprinted information form with this application,
please leave questions 5, 6 and 7 below blank, update the information on the preprinted information form, and include that
form with your submission. (Alternatively, you may complete questions 5, 6, and 7 with the updated information).
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.
Individual's or Department's Name:
Individual's Title:
6. If the submission qualifies for the Certificate of Achievement for Excellence in Financial Reporting, whom (mayor, board
chair, etc.) should GFOA mail a formal announcement of the award and a related press release.
Name:
Title:
Street Address (required):
P.O. Box (if applicable):
City:
State:
Zip Code:
For GFOA Office Use Only:
Date:
Check #:
Amount:
Updated: May 31, 2003
Page 1 0[6
Name of unit:
"
(as a reference for SRC reviewers)
Section IV: Fund Information:
Indicate below how many individual funds of each generic fund type were reported (operations and/or balances) by the
primary government (including the funds of blended component units) and how many discretely presented component
units were included at year end. Also indicate the number of individual funds of each generic fund type with legally
adopted annual budgets.
Fund Tvpe
Number of Funds and
Discretely Presented
Component Units
Number of Funds with
Legally Adopted
Annual Budgets
primMovernment:
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. 11 _ . .fmiil1~~~;Kdlt~L~'i,,>4~,~
~eR~~~ee!l~~~~{ftlfJ~~~1~~~*fifJl,~;ffi;l~~!fl;~:;;fSby'#f[(~I't~i~Bf#!$;;,
_~~~lE~Aift~~~d~i4~ttW't%~'~~;"'-t;q~ '.;<
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Ente rise 4
Expendable Trust _ _
_. " ..' :-m1I:c. ."V('fiit,,"_.: :. ,,' 7"111".::~l!i~~~'M}~IJ~~xtlP\_tiJt.~~'~.f:?l~~~.IIi',~,'~~Ji'''~4iJ;'WIII
.."".".... ,- , ' e:~._, ,:lJ. ,-, ~}1tf;US" ,[<~Jt;,_~, '. ~x~'W.I.-.7~~f2~,~*L<7/~_,"'~"f:H'i<~~>JVU" ,/, ".E~'::'I:"'"'L,_~.:-.->>d-"'.,-"",%~,;ktm.~,WbTb,;",,,"~'.'I!;,..s-;<lL". _ ~ "'~):"'~. '>.-,t.;,,,, ,', ;"'f~P~:Wif'I->!;"_ <.;oJ
""'*'"' ;b,'..._Jil' ,,,..,,.,.;v..r_,,.,".'..,. . . """'" "~''''. . ".>><...",:m?J:,"",*._..,/~$J.m"". ""',dC,.,;?" -'." <<.... "'""""'..-.....""r{!::;):; _.."., ... '__/. _,,,,"",,.,,.c< .._ ....,,_..~*
Pension Trust
College and Universities using AICP A 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 government) 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 Reported
Funding as a
Situations Pension
(GASBS 27, Trust Fund?
Paragraph 28) Yes or No
KPERS
a)
b)
c)
d)
e)
f)
g)
x
Updated: May 31,2003
Page3of6
Section VI: Display and Disclosure Questions (Continued):
Yes
No
N/A
· 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 if both options are used.
x
12. Describe your government unit's legal level of budgetary control:
Leqal level of budqetary contol ;s 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 yes, 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.
13. Did any significant subsequent events occur after the balance sheet date but before the date of
the auditor's report (e.g., debt issuances settlements of litigation)?
14. Has the government unit violated any fmance-related legal or contractual provisions?
15. Is the government unit a lessee in an operating lease? If so,
a. Are any of the agreements noncancelable?
b. Do any of the agreements have scheduled rent increases?
16. Is the government unit a lessor in an operating lease? If so,
a. Are any of the agreements noncancelable?
b. Do any of the agreements have scheduled rent increases?
17 Does the government unit have any construction commitments outstanding at year end?
18. Did the government unit engage in transactions with any related parties?
19. During the year, has the government unit or its component units engaged in any refunding(s)
of debt that resulted in the defeasance redemption or of debt? If yes,
a. Did the transaction(s) take place in a fund or discretely presented component unit that uses
governmental fund accounting?
b. Did the transaction(s) take place in a fund or discretely presented component unit that uses
proprietary fund accounting?
c. Did the transaction(s) take place in a college and university following the AICPA College
Guide Model?
20. Does the government unit pay all or a portion of the cost of post employment benefits other than
pension benefits (OPEB) for employees? If yes:
a. Are the OPEB provided through a pension plan? If yes:
b. Are any OPEB healthcare benefits provided through a pension plan that is reported as a
pension trust fund by this government?
21. 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 postc\osure care costs?
Updated: May 31, 2003
..
DEPARTMENT OF FINANCE
AND ADMINISTRATION
City of
!:i
Salina
TELEPHONE (785) 309-5735
FAX (785) 309-5738
TOO (785) 309-5747
E-MAIL rodJranz@salina.org
Website: www.ci.salina.ks.us
Rodney Franz, Director
300 West Ash, P.O. Box 736
Salina, Kansas 67402-0736
July 24, 2004
Gentlemen:
JI""b 'f!\ "
,-.. .
~'.
C:~J 1/~a-f
~e~
Government Finance Officers Association
203 North LaSalle Street, Suite 2700
Chicago,IL 60601-1210
We are pleased to submit these responses to your comments regarding our 2001 Comprehensive Annual
Financial Report. Each response is referenced by number to your comments.
#379 Page 35. Include operating transfers...
Noted and corrected.
#395 Page 4 and 28. Temporary notes can be reported in the GL TDAG only if...
No longer applicable.
#534 Pages 3 and 10 - Nonexpendable Trust Funds
No longer applicable.
#233 Pages 18 - 19 Clarify for the Internal Service Funds
Noted and corrected.
#145 Table of contents reference to Statement 4 on page 9
Noted and corrected
#394 Statistical Section
Noted and corrected
#465 Pages 3 and 22 - Accounts and Taxes Receivable in the Special Revenue funds
Noted and corrected
#701 Page 3, The financing leases should be included in the total reporting entity column
No longer Applicable
We trust these responses will satisfy your questions about our 2002 CAFR. Please contact us if you need any
further explanation.
Very truly yours,
C'Jl;:;J!NSAS
Rod Franz
Director of Finance and
q,
Government Finance Officers Association
203 North laSalle Street, Suite 2700
Chicago, Illinois 60601-1210
312.977.9700 fax: 312.977.4806
June 29, 2004
Mr. Rod Franz
Director of Finance
City of Salina
300 West Ash, P.O. Box 736
Salina, KS 67402-0736
Dear Mr. Franz:
Your request for an extension in submitting the December 31, 2003 comprehensive annual financial
report (CAFR) to the Certificate of Achievement for Excellence in Financial Reporting program has
been approved. Please send us three copies of your CAFR, application, responses to the prior year's
comments and suggestions for improvement (if applicable) and the appropriate fee postmarked to
our office by July 31, 2004. Please be aware that the results of the review will be delayed because of
the lateness of the submission.
Because of the importance of timeliness to the quality of financial reporting, the Special Review
Executive Committee, which is responsible for overseeing the Certificate Program, has adopted a
formal program policy that does not permit participants to receive an extension two years in a row
for essentially the same reason. Accordingly, please be sure to make whatever plans may be
necessary to ensure that you will be able to submit your December 31, 2004 CAFR in time to meet
the regular program deadline of six months following the close of the fiscal year.
If you have any questions regarding this matter, or if we may be of any further assistance, please do
not hesitate to contact us.
Sincerely yours,
41fL-4:t~
Stephen J. Gauthier
Director/Technical Services Center
SJGlks
www,gfo.}.()rg
Preprinted Part of Application Form
for questions 5, 6, and 7
Prior Report # 1022864
FYE: 12
This document has been prepared to expedite the next submission
to the Certificate of Achievement program. The data contained
herein has been extracted from questions 5-7 of the Certificate
Program application form. If there are any changes please high-
light the revisions and submit them with your next application.pli-
The application must still be completed for all questions other
than 5-7.
The decision of the Certificate of Achievement Special Review
Committee, detailed technical comments and suggestions for
improvement, the AFRA, a press release, information regarding
presentation by a GFOA State Representative, and the Certificate
of Achievement plaque will be mailed to you:
Mr. Rodney Franz
Director of Finance & Administration
City of Salina
P.o. Box 736
Salina, Kansas 67402-0736
785/309-5735
If the Certificate is awarded, the Award of Financial Reporting
Achievement (AFRA) will be prepared for:
Rodney Franz
Director of Finance & Administration
A formal announcement of the award and a related press release
will be mailed to:
Mr. Dennis M. Kissinger
City Manager
City of Salina
300 West Ash, Suite 206
Salina, Kansas 67402-0736
In addition, please submit three
CAFR
Responses to prior year's
comments
and the fee for review
(3) copies of the following:
Application form