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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT
December 31,2006 and 2005
CLUBINE AND RETTELE, CHARTERED
CERTIFIED PUBLIC ACCOUNTANTS
SALINA, KANSAS
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
TABLE OF CONTENTS
Paqe
FINANCIAL SECTION
INDEPENDENT AUDITORS' REPORT
Exhibit I
BALANCE SHEETS
2
Exhibit II
STATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN
FUND BALANCE - BUDGET AND ACTUAL
3
Exhibit III
STATEMENTS OF CASH FLOWS
4
NOTES TO FINANCIAL STATEMENTS
5-8
SUPPLEMENTAL INFORMATION
Schedule 1
GRANTS FROM THE KANSAS STATE DEPARTMENT OF HEALTH
AND ENVIRONMENT
9
Schedule 2
FEES FOR SERVICES
10
SINGLE AUDIT SECTION
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON
COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT
AUDITING STANDARDS
11-12
REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH
MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN
ACCORDANCE WITH OMB CIRCULAR A-133
13-14
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
15
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SCHEDULE OF FINDINGS AND QUESTIONED COSTS
17
CORRECTIVE ACTION PLAN
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SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
19
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
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FINANCIAL SECTION
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CLUBlNE&
RElTELE
CHARTERED
Certified Public Accountants
v
Robert l. Clubine, C.P.A.
David A. Rettele, C.P.A.
Jay D. Langley, C.P.A.
Jon K. Bell, C.P.A.
Leslie M. Corbett, C.P.A.
Stacy J. Sokol, C.P.A.
Marci K. Fox, C,P.A.
John T. Millikin, C.P.A.
Linda A. Suelter, C.P.A.
218 South Santa Fe
P.O. Box 2267
Salina, Kansas
67402-2267
Salina
785/ 825-5479
Salina Fax
785/825-2446"
Ellsworth
785/472-3915
Ellsworth Fax
785/472-5478
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INDEPENDENT AUDITORS' REPORT
To the Governing Board
Salina-Saline County Board of Health
Salina, Kansas
We have audited the accompanying financial statements of Salina-Saline County Board of
Health, Salina, Kansas, as of and for the years ended December 31,2006 and 2005 as
listed in the table of contents. These financial statem'ents are the responsibility of the
Board of Health's management. Our responsibility is to express an opinion on these
financial statements based on our audits.
We conducted our audits in accordance with auditing standards generally accepted in the
United States of America, the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States
and the Kansas Municipal Audit Guide, prescribed by the Director of Accounts and
Reports, Department of Administration of the State of Kansas. Those standards require
that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the financial statements.
An audit also includes assessing the accounting principles used and significant estimates
made by management, as well as evaluating the overall financial statement presentation.
We believe that our audits provide a reasonable basis for our opinions.
As described in Note B(2), management has not included the capitalization and
depreciation of property and equipment, which should be included in order to conform with
accounting principles generally accepted in the United States of America. The amount that
should be capitalized and depreciated is not reasonably determined.
In our opinion, except for the effect on the financial statements of the omission described in
the preceding paragraph, the financial statements referred to above present fairly, in all
material respects, the financial position of the Salina-Saline County Board of Health at
December 31,2006 and 2005, and changes in financial position and cash flows for the
years then ended in conformity with accounting principles generally accepted in the United
States of America.
In accordance with Government Auditing Standards, we have also issued our report dated
July 11, 2007 on our consideration of Salina-Saline County Board of Health's internal
controi over financial reporting and on our tests of its compliance with certain provisions of
laws, regulations, contracts, and grant agreements and other matters. The purpose of the
report is to describe the scope of our testing of internal control over financial reporting and
compliance and the results of that testing, and not to provide an opinion on the internal
control over financial reporting or on compliance. That report is an integral part of an audit
performed in accordance with Government Auditing Standards and should be read in
conjunction with this report in considering the results of our audit.
Our audits were conducted for the purpose of forming opinions on the basic financial
statements taken as a whole. The supplemental information on pages 10 and 11 is
presented for purposes of additional analysis and is not a required part of the basic
financial statements. The accompanying schedule of expenditures of federal awards is
presented for purposes of additional analysis as required by U.S. Office of Management
and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit
Organizations, and is also not a required part of the basic financial statements of Salina-
Saline County Board of Health. The supplemental information and the schedule of
expenditures of federal awards have been subjected to the auditing procedures applied in
the audit of the basic financial statements and, in our opinion, are fairly stated in ail material
respects in relation to the basic financial statements taken as a whole.
Respectfully submitted, ~
~_rM--iL
CLUBINE AND RETTELE, CHARTERED
July 11, 2007
(1)
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
BALANCE SHEETS
ASSETS
Cash
Accounts receivable
State of Kansas Department of Health and Environment (Note 5)
Medicare and Medicaid
Other care services
Totals
LIABILITIES AND FUND EQUITY
Liabilities
Vouchers payable
Accrued salaries
Accrued liability for compensated absences
Animal Shelter Reward fund payable
Total Liabilities
Deferred Income (Note 5)
Fund Equity
Unrestricted
Totals
The accompanying notes are an integral part
of these financial statements.
(2)
Exhibit I
December 31,
2006 2005
$ 867,614 $ 770,447
175,985 36,724
167,696 50,618
73,610 17,059
$ 1,284,905 $ 874,848
$ 62,129 $ 138,162
77,346 75,190
227,706 203,224
99,243 97,287
466,424 513,863
26,440 36,489
792,041 324,496
$ 1,284,905 $ 874,848
I SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
I Exhibit II
STATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN
FUND EQUITY - BUDGET AND ACTUAL
I For the Year Ended December 31,
2006 2005
Actual Budget Actual Budget
I Revenues
Appropriation from Saline County, Kansas (Note 4) $ 661,690 $ 661,690 $ 576,934 $ 576,934
Appropriation from City of Salina, Kansas (Note 4) 885,506 885,506 796,362 796,362
I Grants from the State Department of
Health and Environment 924,239 755,089 817,241 750,515
Fees for services 926,084 697,200 778,210 683,120
Interest income 29,571 12,292
I Miscellaneous revenues 341,372 222,899 276,501 206,699
Total Revenues 3,768,462 3,222,384 3,257,540 3,013,630
I Expenses
Personal Services
Salaries 1,992,583 1,980,384 1,927,156 1,869,134
Social security 139,884 148,202 136,862 141,900
I Retirement 85,119 84,748 71,899 68,565
Health insurance 243,052 272,616 249,527 259,659
Unemployment insurance 5,358 10,834 10,786 10,766
I Professional services 206,917 160,000 157,800 152,825
Contractual services
Auditing 7,550 8,000 7,550 7,000
Accounting 738 700 760 675
I Building and grounds - Remodeling and repair 10,866 2,000 6,582 . 1,500
Telephone 18,091 20,000 20,664 17,500
Mileage 61 ,406 70,000 59,068 62,000
I Service contracts and equipment lease 41,983 45,000 62,648 41,400
Insurance 64,480 85,000 89,369 89,000
Expendable supplies
Office supplies 32,081 30,000 32,128 26,500
I Postage and express 13,695 13,000 15,156 12,135
Books, dues and subscriptions 6,526 4,500 4,794 5,300
Equipment maintenance and repair 1,394 1,000 690 1,000
I Gasoline and oil 9,860 7,000 5,807 7,000
Clinical and medical supplies 144,384 120,000 122,693 110,000
Chemicals 7,527 4,000 9,552 3,500
Veterinary and medical services 39,734 25,000 33,500 14,000
I Animal maintenance 2,750 3,000 994 3,300
Shelter refund 32,574 15,000 13,000 12,000
Professional meetings 28,368 18,000 23,958 14,000
I Utilities and water 54,970 54,400 50,432 38,000
Custodial services 3,538 5,000 .4,181 5,800
Health Education 39,953 26,000 21,685 21,171
Miscellaneous expense 5,536 1,000 3,121 1,000
I Capital equipment 8,000 12,700 17,000
Total Expenses 3,300,917 3,222,384 3,155,062 3,013,630
I Excess of Revenues over Expenses 467,545 102,478
Fund Equity, January 1 324,496 385,130 222,018 385,130
Fund Equity, December 31 $ 792,041 $ 385,130 $ 324,496 $ 385,130
I The accompanying notes are an integral part
of these financial statements.
I (3)
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
STATEMENTS OF CASH FLOWS
Cash Flows From Operating Activities
Saline County, Kansas
City of Salina, Kansas
Grants
Fees
. Miscellaneous
Interest income
Cash paid to suppliers and others
Cash paid to employees for services
Net Cash Provided by Operating Activities
Increase in Cash
Cash at Beginning of Year
Cash at End of Year
Exhibit III
$
For the Year Ended
December 31,
2006 2005
661,690 $ 576,934
885,506 796,362
774,929 817,220
808,867 770,791
284,960 312,010
29,571 12,292
(1,382,411 ) (1,104,189)
(1,965,945) (1,921,071)
97,167 260,349
97,167 260,349
770,447 510,098
867,614 $ 770,447
$
RECONCILIATION OF EXCESS OF REVENUES OVER EXPENSES
TO NET CASH PROVIDED BY OPERATING ACTIVITIES
Excess of Revenues over Expenses - Exhibit II
Adjustments to reconcile excess of revenues over
expenses to net cash provided by operating activities
Decrease (Increase) in accounts receivable
Increase (Decrease) in vouchers payable
Increase in accrued salaries
Increase in accrued compensated absences
Increase (Decrease) in Animal Shelter Reward fund payable
Increase (Decrease) in deferred income
Total Adjustments
NetCash Provided by Operating Activities
The accompanying notes are an integral part
of these financial statements.
(4)
$
467,545 $
102,478
(312,890 ) 53,175
(76,033) 128,754
2,156 4,732
24,482 1,353
1,956 (5,037)
. (10,049) (25,106)
(370,378) 157,871
$ 97,167 $ 260,349
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31,2006 and 2005
1. Summary of Significant Accounting Policies
A. Reporting Entity
The Salina-Saline County Board of Health was formed on June 28, 1955, under the Joint Resolution and
Agreement of the County of Saline and the City of Salina. The Board of Health is a joint venture organized for
the purpose of promoting the public health and sanitation of the county and city.' The Governing Body of the
Board of Health is composed of eleven members, three appointed City Commissioners, three appointed
County Commissioners, and five members selected by the six appointed Commissioners.
Based on the criteria set forth in Statement No. 14 of the Governmental Accounting Standards Board, the
Board of Health is considered a joint venture between the County of Saline and the City of Salina due to
ongoing financial responsibility of those governments for the Board of Health.
B. Basis of Statement Presentation
The Board of Health maintains its accounting records in accordance with the principles of fund accounting in
order to ensure observance of limitations and restrictions placed on the use of resources available. The.
significant accounting policies followed by the Board of Health are described below to enhance the usefulness
of the financial statements to the reader.
1) The accompanying financial statements have been prepared on the modified accrual basis of accounting.
Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e.,
when they become both measurable and available). "Measurable" means the amount of the transaction
can be determined and "available" means collectible within the current period or soon enough thereafter to
be used to pay liabilities of the current period. Revenues from cost-reimbursement grants are recognized
in the period the expenditure is made. It is the Board of Health's policy to follow all Financial Accounting
Standards Board (FASB) standards issued after November 30,1989.
Deferred revenues arise when grant monies are received prior to the incurrence of qualifying expenditures.
In subsequent periods, when both revenue recognition criteria are met, or when the Board of Health has a
legal claim to the resources, the liability for deferred revenue is removed from the balance sheet and
revenue is recognized.
2) Accounting principles generally accepted in the United States of America require that property and
equipment be capitalized and depreciated. The accompanying financial statements do not conform with
U.S. generally accepted accounting principles in that property and equipment is not capitalized and
depreciated. .
3) Individual accounts receivable are written off to bad debt expense in the period in which it is determined
that they are uncollectible. The Board of Health considers accounts receivable to be fully collectible;
accordingly, no allowance for doubtful accounts is required.
4) For purposes of the Statements of Cash Flows, cash equivalents include time deposits and all highly liquid
debt instruments with maturities of three months or less.
5) The preparation of financial statements in conformity with generally accepted accounting principles
requires management to make estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities 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.
2. Budget
The Board of Health does not have tax levying powers and is not required to publish a budget. A budget is adopted
annually by the Governing Board for the purpose of determining appropriations to be requested from Saline County
and the City of Salina. The budget is prepared on the modified accrual basis of accounting.
(5)
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3. Deposits and Investments
Deposits - At December 31,2006 and 2005, respectively, the carrying amount of the Board of Health's deposits
were $835,785 and $706,668, and the bank balances were $912,396 and $784,094. The differences are
outstanding checks and deposits. In accordance with Kansas statutes, collateral securities were held under joint
custody receipts issued by a third-party bank, which is independent of the depository financial institution, to secure
balances over $100,000. Deposit balances were fully secured by FDIC and joint custody receipts as of December
31,2006.
4. Appropriations from Taxing Authorities
Saline County and the City of Salina share the net operating costs of the Board of Health. Necessary funds are
included in the tax levies of the respective municipalities, and are summarized by the following schedule:
2006 2005
Saline County, Kansas
Regular tax appropriation $ 661,690 $ 576,934
City of Salina, Kansas
Regular tax appropriation $ 885,506 $ 796,362
5. Grants from the State of Kansas Department of Health and Environment
Agreements were in effect during 2006 and 2005 with the State of Kansas Department of Health and Environment
regarding certain grants which were funded by federal and state monies. Current agreements are for the state's
fiscal year ended June 30, 2007. Unless specifically noted, the grants are payable 25% on or about July 1, and
12.5% on or about October 1, November 15, January 1, February 15, April 1 , and May 15. Unexpended grant
amounts are periodically withheld from grant payments. If expenditures for these programs exceed the grant
award, the Board of Health is responsible for the excess. Descriptions of the grants follow:
Federal Programs
Maternal and Child Health Program
Matching funds are provided to furnish comprehensive health care services for mothers and Infants,
children and adolescents. The current agreement provides that the Board of Health will receive $74,626.
Family Planning Program
Matching funds are provided to establish and maintain family planning centers to furnish and disseminate
information concerning planned parenthood. The current agreement provides that the Board of Health will
receive $40,995. .
Special Supplemental Food Program for Women, Infants, and Children
Reimbursements are provided for administrative costs of the Women, Infants and Children Supplemental
Food Program. The program provides nutritious foods for pregnant and nursing women, infants up to age
1 year, and children up to age 5 years. The current agreement provides that the Board of Health will be
reimbursed monthly for actual expenses up to $270,643, plus any reallocated federal funds that may
become available. This program is on an October 1 through September 30 year-end.
Outreach Clinic Services
Reimbursements are provided for coordination of Cardiac Outreach Clinics at Salina. The current
agreement provides that the Board of Health will be reimbursed quarterly for actual expenses up to an
annual total of $7,800.
HIV Case Management Program
Funds are provided for services performed for new and previously diagnosed HIV positive persons. The
current agreement provides that the Board of Health will receive $60,000.
(6)
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AIDS Health Education/Risk Reduction Program
Funds are provided to identify, coordinate, and provide public information and education regarding
Acquired Immune Deficiency Syndrome. The current agreement provides that the Board of Health will
receive $8,375.
Child Care Licensing Program
Funds are provided for the evaluation, registration, and licensing of homes and/or centers caring for
children. The current agreement provides that the Board of Health will receive $72,600 payable in quarterly
amounts based on number of licenses issued.
Immunization Action Plan
Funds are provided for the implementation of an increased age-appropriate level of immunization for
children aged birth to two years. The current agreement provides that the Board of Health will receive
$11,080.
Breast and Cervical Cancer Screening
Provides cervical and breast cancer screening services to women with no insurance or a high deductible
that has not been met. The current agreement provides that the Board of Health will receive
reimbursement for breast and cervical cancer screenings and diagnostic services that are deemed
reimbursable. .
Lead Poisoning Prevention Program
Funds are provided to hire a registered nurse to be the dedicated childhood lead poisoning prevention
nurse to coordinate and implement a screening and blood lead testing program within the county. The
current agreement provides that the Board of Heaith will receive $20,000.
Public Health Preparedness and Response Program
Funds are provided for the completion of a local emergency preparedness and response inventory and a
submission of a final local public health preparedness plan. The Agency agrees to be a full participant in
the Health Alert Network. The current agreement provides that the Board of Health will receive $80,837
which includes $24,264 for the specific threat of panademic infiuenza.
Clean Water Act
Funds were provided to reimburse the Board of Health for a conference in the amount of $308.
State Programs
Food Service Licensing Program.
Funds are provided for the evaluation, registration, and licensing of food service establishments. The
current agreement provides that the Board of Health will receive 80% of annual licensing fees, payable
monthiy.
General Health Services - State Formula Grant
Matching funds are provided to help insure that adequate health services are available to the Saline County
Community. The current agreement provides that the Board of Health will receive $39,830 payable in
quarterly installments.
AIDS Counseling and Testing Site Program
Funds are provided for the counseiing and testing of Acquired Immune Deficiency Syndrome. The current
agreement provides that the Board of Health will receive $3,752.
Local Environmental Protection Program
Funds are provided for the development and implementation of the Lincoln, Ellsworth, Ottawa, and Saline
County Sanitary Codes. The current agreement provides that the Board of Health will receive $50,478.
Tuberculosis Control Program
Funds are provided to expand services for people with iow income who are not eligible for medicaid, have
no health insurance and no other means of payment for diagnosis and/or treatment of tuberculosis. The
current contract agreement provides that the Board of Health will receive $4,000.
Hand Washing Education Campaign
Funds were provided for the statewide Hand Washing Education Campaign. The Board of Health received
$5,500.
(7)
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The Board of Health periodically receives payments in advance or reimbursements to finance expenditures
incurred in administering the above programs. The following schedules summarize accounts receivable and
deferred income at Decem.ber 31,2006 and 2005:
December 31,
2006 2005
Accounts Receivable
Special Supplemental Food Program for
Women, Infants, and Children
Food Service Licensing Program
Outreach Clinic Services
HIV Case Management
Public Health Preparedness and Response
Total Accounts Receivable
Deferred Income
TB Control Nurse
Local Environmental Protection Program
Total Deferred Income
$
144,660 $
13,704
1,950
2,869
12,802
175,985 $
32,030
2,744
1,950
$
36,724
$
1,201 $
25,239
26,440 $
11,250
25,239
36,489
$
6. Home Health Agency
The Board of Health provides services to patients which are reimbursed by third party payers, principally Medicare
and Medicaid. Total fees for services include reimbursements made under the Medicare and Medicaid programs.
7. Defined Benefit Pension Plan
Plan Description: The Board of Health participates in the Kansas Public Empioyees Retirement System (KPERS), a
cost-sharing multiple-employer defined benefit pension pian as provided by K.SA 74-4901, et seq. KPERS provides
retirement benefits, life insurance, disability income benefits and death benefits. Kansas law establishes and amends
benefit provisions. KPERS issues a publicly available financial report that includes financial statements and required
supplementary information. That report may be obtained by writing to KPERS, 611 South Kansas, Suite 100, Topeka,
KS 66603-3803 or by calling.1-888-275-5737.
Funding Policy: K.SA 74-4919 establishes the KPERS member-employer contribution rate at 4% of covered salary.
The empioyer collects and remits member-employee contributions according to the provisions of section 414(h) of the
Internal Revenue Code. State law provides that the employer contribution rate be determined annually based on the
results of an annual actuarial valuation. KPERS is funded on an actuarial reserve bases: State law sets a limitation on
annual increases on the contribution rates for KPERS employers. The employer rate established for calendar year
2006 was 4.61% for January 1,2006 to June 30, 2006 and 4.81 % for July 1,2006 to December 31,2006. The Board
of Health employer contributions to KPERS for the years ended December 31,2006,2005 and 2004 were $85,119,
$70,960 and $58,991, respectively, equal to the required contributions for each year.
8. Lease Agreement
Commencing June 14, 2005, the Board of Health updated their copier lease agreement to include additional copiers
and printers. The lease term is 63 months. The lease payment is $1,703 per month. Prior to June 14, 2005, the
lease payment was $1,299 per month. Total rent expense under this lease was $20,796 for the year ending
December 31,2006. Future minimum rental payments required under the lease are as follows:
December 31,2007 $' 20,796
December 31,2008 20,796
December 31,2009 20,796
December 31,2010 10,398
9. Compliance with Kansas Statutes
Deposits were not adequately secured for all months of the 2006 calendar year.
10. Other Post Employment Benefits
As provided by K.S.A. 12-5040, the municipality allows retirees under age 65 to participate in the group health
insurance plan. While each retiree pays the full amount of the applicable premium, conceptually, the local government
is subsidizing the retirees because each participant is charged a level premium regardless of age. However, the cost
of this subsidy has not been quantified in these financial statements. Under the Consolidated Omnibus Budget
Reconciliation Act (COBRA), the municipality makes health care benefits available to eligible former employees and
eligible dependents. Certain requirements are outlined by the federal government for this coverage. The premium is
paid in full by the insured. There is no cost to the municipalityunder this program.
(8)
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
SUPPLEMENTAL INFORMATION
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
Schedule 1
GRANTS FROM THE KANSAS STATE DEPARTMENT
OF HEALTH AND ENVIRONMENT
For the Year Ended
December 31,
2006 2005
Federal Programs
Maternal and Child Health Program $ 77,259 $ 79,891
Family Planning Program 41,634 36,700
Women, Infants, and Children Supplemental Food Program 368,993 304,967
Outreach Clinic Services 7,800 11,100
HIV Case Management 74,992 52,021
Child Care Licensing Program 73,034 71,489
Immunization Action Plan 11,080 15,621
Breast and Cervical Cancer Screening 263 2,762
Lead Poisoning Prevention 14,759 15,784
Bioterrorism Preparedness and Response Program 73,218 63,659
AIDS Health Education/Risk Reduction Program 8,529 7,266
Emergency Management Grant 9,548
Clean Water Act 308
. Total Federal Programs 751,869 670,808
State Programs
Food Service Licensing Program 65,792 49,008
General Health Services - State Formula Grant 39,867 40,057
Local Environmental Protection Program 51,867 50,478
AIDS Counseling and Testing Site Program 3,752 3,752
West Nile Virus Program 1,592 1,592
Tuberculosis Control Program 4,000 1,546
Hand Washing Education 5,500
Total State Programs 172,370 146,433
Total Grants $ 924,239 $ 817,241
(9)
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Title XVIII
Title XIX
Patients and insurance
Home care services
Homemaker services
Family planning services
General nursing clinics
Environmental health fees
Day care provider fees
Senior care fees
Child health assessment fees
Immunizations
Total Fees for Services
SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
FEES FOR SERVICES
(10)
Schedule 2
For the Year Ended
December 31,
2006 2005
277,517 $ 164,233
269,716 255,820
58,321 37,968
18,940 18,305
4,794 6,364
49,929 48,431
160,762 160,592
27,497 32,674
9,105 8,980
4,040 4,027
2,808 3;797
42,655 37,019
926,084 $ 778,210
$
$
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
SINGLE AUDIT SECTION
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CLUBlNE&
RETTELE
CHARTERED
Certified Public Acrounranu
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Robert I. Clubine, C.P.A.
David A. Rettele, C.P.A.
Jay D. Langley, C.P.A.
Jon K. Bell, C.P.A.
Leslie M. Corbett, C.P.A.
Stacy J. Sokol, C.PA
Marc! K. Fox, C.P,A.
John T. Millikin, C.P.A.
Linda A. Suelter, C.P.A.
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218 South Santa Fe
P.O. Box 2267
Salina, Kansas
67402-2267
Salina
7851 825-5479
Salina Fax
7851 825-2446
. Ellsworth
785/472-3915
Ellsworth Fax
785/472-5478
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REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT
OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
To the Governing Board
Salina-Saline County Board of Health
Salina, Kansas
We have audited the financial statements of Salina-Saline County Board of Health, as of
and for the years ended December 31, 2006 and 2005 and have issued our report thereon
dated July 11, 2007. We conducted our audit in accordance with auditing standards
generally accepted in the United States of America, the standards applicable to
Government Auditing Standards, issued by the Comptrolier General of the United States
and the Kansas Municipal Audit Guide, prescribed by the Director of Accounts and
Reports, Department of the Administration of the State of Kansas.
Internal Control Over Financial Reportina
In planning and performing our audit, we considered Salina-Saline County Board of
Health's internal control over financial reporting as a basis for designing our auditing
procedures for the purpose of expressing our opinions on the financial statements, but not
for the purpose of expressing an opinion on the effectiveness of the Salina-Saline County
Board of Health's internal control over financial reporting. Accordingly, we do not express
an opinion on the effectiveness of the Salina-Saiine County Board of Health's internal
control over financial reporting.
A control deficiency exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to
prevent or detect misstatements on a timely basis. A significant deficiency is a control
deficiency, or combination of control deficiencies, that adversely affects the Salina-Saline
County Board of Health's ability to initiate, authorize, record, process or report financial
data reliably in accordance with generally accepted accounting principles such that there is
more than a remote likelihood that a misstatement of the Salina-Saline County Board of
Health's financial statements that is more than inconsequential will not be prevented or
detected by the Salina-Saline County Board of Health's internal control.
A material weakness is a significant deficiency, or combination of significant deficiencies,
that results in more than a remote likelihood that a material misstatement of the financial
statements will not be prevented or detected by the Salina-Saline County Board of Health's
internal control.
Our consideration of internal control over financial reporting was for the limited purpose
described in the first paragraph of this section and would not necessarily identify all
deficiencies in internal control that might be significant deficiencies or material
weaknesses. We did not identify any deficiencies in internal control over financial reporting
that we consider to be material weaknesses, as defined above.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether Salina-Saline County Board of
Health's financial statements are free of_.material misstatement, we performed tests of its
compliance with certain provisions of laws, regulations, contracts and grant agreements,
noncompliance with which could have a direct and material effect on the determination of
financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of our audit and, accordingly, we do not express such an
opinion. The results of our tests disclosed no instances of noncompliance that are required
to be reported under Government Auditing Standards.
(11)
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We noted certain matters that we reported to management of the Salina-Saline County Board of Health in a separate
letter dated July 11,2007.
This report is intended for the information and use of the governing board, management, others within the organization
and federal awarding agencies and pass-through entities, and is not intended to be and should not be used by anyone
other than these specified parties.
Respectfully submitted,
~. CNv-i) ~
CLUBINE AND RETTELE, CHARTERED
July 11, 2007
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(12)
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CLUBlNE&
RElTELE
GIARfERED
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Certified Public Acrounwnu
v
Robert I. Clubine, C.P.A.
David A. Rettele, C.P.A.
Jay D. Langley, C.P.A.
Jon K. Bell, C.P.A.
Leslie M. Corbett, C.P.A.
Stacy J. Sokol, C.P.A.
Marci K. Fox, C.P.A.
John 1. Millikin, C.P.A.
Linda A. Suelter, C.P.A.
218 South Santa Fe
P.O. Box 2267
Salina, Kansas
67402-2267
Salina
785/825-5479
. Salina Fax
7851 825-2446
Ellsworth
785/472-3915
Ellsworth Fax
785/472-5478
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REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO EACH MAJOR PROGRAM AND ON
INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE
WITH OMB CIRCULAR A-133
To the Governing Board
Salina-Saline County Board of Health
Salina, Kansas
Compliance
We have audited the compliance of the Salina-Saline County Board of Health with the
types of compliance requirements described in the u.s. Office of Management and Budget
(OMB) Circular A-133 Compliance Supplement that are applicable to each of its major
federal programs for the year ended December 31,2006. Salina-Saline County Board of
Health's major federal programs are identified in the summary of auditor's results section of
the accompanying schedule of findings and questioned costs. Compliance with the
requirements of laws, regulations, contracts and grants applicable to each of its major
federal programs is the responsibility of Salina-Saline County Board of Health's
management. Our responsibility is to express an opinion on Salina-Saline County Board of
Health's compliance based on our audit.
We conducted our audit of compliance in'accordance with auditing standards generally
accepted in the United States of America; the standards applicable to financial audits
contained in Government Auditing Standards, issued by the Comptroller General of the
United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-
Profit Organizations. Those standards and OMB Circular A-133 require that we plan and
perform the audit to obtain reasonable assurance about whether noncompliance with the
types of compliance requirements referred to above that could have a direct and material
effect on a major federal program occurred. An audit includes examining, on a test basis,
evidence about Salina-Saline County Board of Health's compliance with those
. requirements and performing such other procedures as we considered necessary in the
circumstances. We believe that our audit provides a reasonable basis for our opinion. Our
audit does not provide a legal determination on Salina-Saline County Board of Health's
compliance with those requirements.
In our opinion, Salina-Saline County Board of Health complied, in all material respects, with
the requirements referred to above that are applicable to each of its major federal
programs for the year ended December 31,2006.
Internal Control Over Compliance
The management of Salina-Saline County Board of Health is responsible for establishing
and maintaining effective internal control over compliance with requirements of laws,
regulations, contracts and grants applicable to federal programs. In planning and
performing our audit, we considered Salina-Saline County Board of Health's internal control
over compliance with requirements that could have a direct and material effect on a major
federal program in order to determine our auditing procedures for the purpose of
expressing our opinion on compliance but not for the purpose of expressing an opinion on
the effectiveness of internal control over compliance. Accordingly, we do not express an
opinion on the effectiveness of Salina-Saline County Board of Health's internal control over
compliance.
A control deficiency in an entity's internal control over compliance exists when the design'
or operation of a control does not allow management or employees, in the normal course of
performing their assigned functions, to prevent or detect noncompliance with a type of
compliance requirement of a federal program on a timely basis. A significant deficiency is
a control deficiency, or combination of control deficiencies, that adversely affects the
entity's ability to administer a federal program such that there is more than a remote
(13)
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likelihood that noncompliance with a type of compliance requirement of a federal program that is more than
inconsequential will not be prevented or detected by the entity's internal control
A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a
remote likelihood that material noncompliance with a type of compliance requirement of a federal program will not be
prevented or detected by the entity's internal control.
Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this
section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or
material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be
material weaknesses, as defined above.
This report is intended for the information and use of the governing board, management, others within the organization
and federal awarding agencies and pass-through entities, and is not intended to be and should not be used by anyone
other than these specified parties.
Respectfully submitted,
~aJJ~
CLUBINE AND RETTELE, CHARTERED
July 11, 2007
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(14)
I SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
I SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Year Ended December 31,2006
I Federal
CFDA Federal
Federal Grantor/Pass-Through Grantor/Program Title Number Expenditures
I U.S. Department of Aqriculture
Passed Through State of Kansas Department of Health and Environment
I Special Supplemental Nutrition Program for Women, Infants,
and Children - 05/06 10.557 $ 188,322
Special Supplemental Nutrition Program for Women, Infants,
and Children - 06/07 10.557 180,671
I
U.S. Department of Health and Human Services
I Passed Through State of Kansas Department of Health and Environment
Maternal and Child Health Services Block Grant
Salina Outreach Clinic Services - 05/06 .93.994 3,900
I Salina Outreach Clinic Services - 06/07 93.994 3,900
Maternal and Child Health - 05/06 93.994 39,946
Maternal and Child Health - 06/07 93.994 37,313
I Family Planning - Services
05/06 93.217 15,852
06/07 93.217 25,782
I Immunization Action Plan
05/06 93.268 5,540
06/07 93.268 5,540
I Acquired Immunodeficiency Syndrome (AIDS) Activity
Aids/HERR - 05/06 93.118 4,188
Aids/HERR - 06/07 93.118 4,341
I HIV Case Management - 05/06 93.917 29,983
HIV Case Management - 06/07 93.917 45,009
Child Welfare Services
I Child Care Institutions Licensing - 05/06 93.596 33,805
Child Care Institutions Licensing - 06/07 93.596 39,229
Breast and Cervical Cancer Screening
I Breast and Cervical Cancer Screenings - 05/06 93.919 263
Breast and Cervical Cancer Screenings - 06/07 93.919
I Lead Poisoning Prevention
05/06 66.707 7,319
06/07 66.707 7,440
Bioterrorism
I Public Health Preparedness and Response - 05/06 93.283 46,272
Public Health Preparedness and Response - 06/07 93.283 26,946
I Clean Water Act
Conference 66.460 308
Total $ 751,869
I The accompanying notes are an integral part
of these financial statements.
I (15)
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Year Ended December 31,2006
1.
Basis of Presentation
The accompanying schedule of expenditures of federal awards includes federal grant activity of Salina-Saline
County Board of Health and is presented on the modified accrual basis of accounting. The information in this
schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations.
2.
Subrecipients
Of the federal expenditures presented in the schedule, Salina-Saline County Board of Health provided federal
awards to subrecipients as follows:
Federal Program
Amount
Provided to
CFDA Number Subrecipients
Special Supplemental Food Program for
Women, Infants and Children
10.557 $ 99,928
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the Year Ended December 31,2006
Summary of Auditor's Results
Financial Statements
Type of auditor's report issued: Qualified
Internal control over financial reporting:
Material weakness(es) identified
No
Significant deficiencies identified that are
not considered to be material weaknesses?
None reported
Noncompliance material to financial statements noted?
No
Federal Awards
Internal control over major programs:
Material weakness(es) identified?
No
Significant deficiencies identified that are
not considered to be material weakness(es)
None reported
Type of auditor's report issued on compliance for major programs:
Unqualified '
Any audit findings disclosed that are required to be reported
in accordance with section 510(a) of Circular A-133?
No
Identification of Maior proorams:
10,557
Special Supplemental Food Program
for Women, Infants and Children
Dollar threshold used to distinguish between type A
and type B programs:
$ 300,000 .
Auditee qualified as low-risk auditee:
Yes
Section II - Financiai Statement Findinos:
None
Section III - Federal Award Findinos and Questioned Costs:
None
(17)
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
CORRECTIVE ACTION PLAN
For the Year Ended December 31,2006
None required.
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the Year Ended December 31,2006
There are no prior audit findings.
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