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kennedy and coe 1979JOHN CARLIN Governor JAMES R.COBLER Director of Accounts and Reports STATE OF KANSAS DEPARTMENT OF ADMINISTRATION DIVISION OF ACCOUNTS AND REPORTS September 9, 1980 To the Governing Body: City of Salina Salina Kansas State Office Building Topeka, Kansas 66612 (913) 296-2311 The following described audit report has been filed as a public record in the office of the Director of Accounts and Reports as required by K.S.A. 75-1124. Date of Audit Report: Municipality Audited: Date Received in This Office: Audit Report Covering Financial Statements 1 Report by: Licensed Municipal Public Accountant in charge of audit: License No. Certified Public Accountant in charge.of audit: Permit No. July 14, 1980 City of Salina September 9, 1980 Audit Period Year Ended: 12-31-79 Kennedy and Coe Salina Eugene.J. Guerrant, Jr. 1616 Very truly yours, James R. Cobler, Director Division of Accounts and Reports Original to be attached to voucher and filed with Clerk of Municipality. Blue Copy for Accountant's File. AR -102 (7-29-76) M. J. KENNEDY, C.P.A. IRETIREDI SAUNA OFFICE RALPH E. REITZ, CPA. JOHN W. PODS, C.P.A. LESTER M. MERT2, C.P.A. ADLEY E. JOHNSON, C.P.A. DON P. DIEDERICH, C.P.A. PAUL A. MOTT. C.P.A. ALLEN WEBBER. C.P.A. GERALD L. HUNTER, C.P.A_ R. MICHAEL BEATTY, C.P.A. WALTON F. CARLSON, C.P.A. JAMES R. CROCE. C.P.A. KURTS G. SIEMERS, C.P.A. CONCORDIA OFFICE C. E. ROBERTS, L.P.A. E. WAYNE HILTON, C.P.A. SCOTT CITY ROBERT BROOKS, C.P.A. MANAGER MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS KENNEDY AND C O E CERTIFIED PUBLIC ACCOUNTANTS UNITED BUILDING SALINA. KANSAS 67401 ISIS - 8II5-1601 The Honorable Mayor Karen Graves and The City Commissioners. City of Salina P.O. Box 746 Salina, Kansas 67401 December 13, 1979 WICHITA OFFICE RANDALL P. ANDERSON, C.P.A. GERALD V. MARMON. C.P.A. GARY L. POORE, C.P.A. WILLIAM W. EDWARD, C.P.A. TOM G. JOHNSON, C.P.A. CHRISTOPHER W. MERCHANT, C.P.A. GREAT BEND OFFICE GEORGE F. DRAKE, C.P.A. BERT W. ERWIN, C.P.A. LAYNE C. SHIRK, C.P.A. OOODLAND OFFICE ROBERT D. WILBUR, C.P.A, WILLIAM N. JENKINS, C.P.A. MARYSVILLE OFFICE RICHARD D. MILLER, CPA. COLBY OFFICE B. EUGENE CRISS, C.P.A. We submit herewith our proposal for the audit of the City of Salina, Kansas, for the year 1979. We will perform the audit of the City of Salina, Kansas, and its related departments 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 scope of our examination will not include the Public Library Board, the Public Health Board, the Firemen's Relief Association, the Salina Airport Authority, and the Municipal Band Board for the year 1979, and the Salina Bicentennial Authority for the period January 1, 1979, until its dissolution in August, 1979. In addition, the Salina Bicentennial Center operations and accounts for the period operated in 1979 by the City (August, 1979 to year end) is covered by a peparate audit contract submitted con- currently. 2. The audit shall be performed under the supervision of accountants qualified under regulations of the State Municipal Accounting Board. 3. In the event Kansas statutes and/or the State Municipal Accounting Board change the audit requirements for Kansas Municipalities or substantial additional audit procedures will be required, we will notify the City Commission promptly before continuing and request the right to renegotiate with the commissioners the maximum fee. The Honorable Mayor Karen Graves and the City Commissioners December 13, 1979 Page 2 4. The audit will be performed in part after April 15, 1980, and it is anticipated the report can be issued by July 31, 1980. Certain interim audit procedures may be performed prior to the year ended December 31, 1979. 5. The audit contract shall include general services regarding advice or counsel pertaining to general fiscal, accounting, and procedural problems the City may request during the year. Additional services beyond the scope of the regular audit, including general appli- cations thereto, will be billed at our regular hourly rates. 6. Our fee for services rendered in connection with the examination shall be computed according to our rdgular rates for municipalities; however, our fees for examination shall not exceed $9,765.00. We will be happy to discuss any aspect of this proposal with you at your convenience. If this meets with your approval, please sign in the spaces indicaged below. The duplicate copy is for your file. Very truly yours, ez7 '7' :/ 4!!� Certified Public Accountants Accepted this �. day of 201-c,19%9. 7�' 7�]t d.tr�-a-/ Mayor =- City of Salina, Kansas City Clerk - City of Salina, Kansas 1910 15TM STREET. P. O. SOX 029 GREAT SENO. KANSAS 67930 316 - 702.5273 1002 BROADWAY, P. O. BOX 167 GOOOLAND. KANSAS 67738 913 - see -347 — 1680 WEST FOURTH. P. O. sox 426 COLEY. KANSAS 67701 913 - 462-3010 608 SOUTH MAIN, P. O. BOX 631 SCOTT CITY. KANSAS 67841 316 - 372-3310 by statement previously rendered .00 Professional servilesa��through August 31, 1980: —i���' connection with the follawlnS: Examination of the separate ie o ds`of ,the Salina Bicentennial Center-fo'r the period August YS tome December 31 -,.079 -,'including information required to degalop i fixed asset schedule and depreciation eWns calculation 4,800.0 'y Examination of records of the City for the year ended December 31, 1979, and preparation of report on examination 9,765.00 ay�vr KENNEDY AND COE CCRTIPICO PUBLIC ACCOUNTANTS x 323 FIRST NATIONAL BANK BUILDING UNITED BUILDING- P. O. BOX 1179 WICHITA, KANSAS 67202 SALINA. KANSAS 47401 316 263.6202 913 - e23.1S61 — 215 WEST SEVENTH. P. O. BOX 62s CONCORDIA. KANSAS 66901 913 - 243.1616 September 19, 1980p/� — 1OR SOUTH NINTH. P. O. BOX 33 MARYSVILLE, KANSAS 66606 913 - S62-5313 TEMPLE BUILDING: P. O. BOX 604 MCCOOK. NEBRASKA 68001 - 30e - 345.5717 City of Salina City Hall Building Salina, Kansas 67401 1910 15TM STREET. P. O. SOX 029 GREAT SENO. KANSAS 67930 316 - 702.5273 1002 BROADWAY, P. O. BOX 167 GOOOLAND. KANSAS 67738 913 - see -347 — 1680 WEST FOURTH. P. O. sox 426 COLEY. KANSAS 67701 913 - 462-3010 608 SOUTH MAIN, P. O. BOX 631 SCOTT CITY. KANSAS 67841 316 - 372-3310 by statement previously rendered .00 Professional servilesa��through August 31, 1980: —i���' connection with the follawlnS: Examination of the separate ie o ds`of ,the Salina Bicentennial Center-fo'r the period August YS tome December 31 -,.079 -,'including information required to degalop i fixed asset schedule and depreciation eWns calculation 4,800.0 'y Examination of records of the City for the year ended December 31, 1979, and preparation of report on examination 9,765.00 ay�vr L. 0. BENGTSON, CITY ATTORNEY 114 EAST IRON P 0 BOX 903 AREA CODE 913 823-2244 Kennedy & Coe Certified Public Accountants P.O. Box 1179 Salina, Kansas 67401 Gentlemen: Il. �S ,N tnn DANIEL L. HEBERT, ASSISTANT CITY ATTORNEY PLANTERS BANK ARCADE, SUITE C AREA CODE 913 8255482 June 26, 1980 Re: City of Salina, Kansas In regards to your examination and audit of the financial statement of the City of Salina, Kansas, as of December 31, 1979, I wish to submit the following in regards to my involvement and representation of the City of Salina, Kansas, as City Attorney. As of this date the City of Salina, Kansas, is not involved in any litigation. The undersigned has no knowledge, as of the date of this letter, of any unasserted possible claims against the City or of any pending or threatened litigation, claims or contingent liability which might result in significant judgment being assessed behalf of or against the City of Salina, or which resulted for noncompliance with federal of Kansas statutes or other regulations. Respectfully submitted, L. O. Bengtson City Attorney LOB/ja cc: City Clerk MEMBER ... KANSAS LEAGUE OF MUNICIPALITIES - NATIONAL LEAGUE OF CITIES 9 ♦. III W VMS AREA CODE 913 W-11663 CITY COUNTY BUILDING ]DO WEST ASH R. 0. BOX TN SALINA. HANSAS 4741 July 22, 1980 Kennedy and Coe Certified Public Accountants P. 0. Box 1179 Salina, Kansas 67401 Gentlemen: CITY CLERK'S OFFICE 0. L HARRISON. CMC M.E ABBOTT In connection with your examination of the various funds and account groups of the City of Salina for the year ended December 31, 1979, for the purpose of expressing an opinion as to whether the financial statements present fairly the financial position on the various funds and account groups at December 31, 1979; and the results of operations and changes in financial position of the Water and Sewerage Department for the year then ended in conformity with generally accepted accounting principles, we confirm to the best of our knowledge and belief, the following recommendations made to you during your examination: We understand that we are responsible for the fair presentation in the financial statements of the financial position, results of operations, and changes in financial position, in conformity with generally accepted accounting principles. 2. We have made available to you all financial records and related data, including all minutes of the City Commissioners. 3. We are not aware of any irregularities involving management or employees that could have an effect on either your evaluation of internal control or the financial statements. 4. There are no material transactions that have not been properly recorded in the accounting records underlying the financial statements. 5. We have complied, to the best of our knowledge, with all aspects of regulations, contractual agreements, and bond ordinances, that would have a material effect on the financial statements in the event of noncompliance. MEMBER ... KANSAS LEAGUE OF MUNICIPALITIES • NATIONAL LEAGUE OF CITIES Kennedy and Coe July 22, 1980 Page 2 6. We have complied, to the best of our knowledge, with all applicable Kansas Statutes which, in the event of noncompliance, might require disclosure in the financial statements in accordance with requirements of the State Municipal Accounting Board. 7. No events have occurred subsequent to December 31, 1979, which, had they been known at that date, would have required adjustment to, or disclosure in, the financial statements. Respectfully submitted, Rufus L. Nye, City Manager By W. E. Harris, Assistant City Manager D. L. Harrison, City Clerk M. E. Abbott, City Treasurer �A �7 �yY r�'� "a"a✓ 1 :�1 "Y '3 1� :3 A 14 1 rj A l SALINA CITIZENS' ADVISORY COMMITTEE DEPARTMENT OF COMMUNITY DEVELOPMENT May 30, 1980 Kennedy and Coe Certified Public Accountants P.O. Box 1179 Salina, Kansas 67401 Gentlemen: CJ r00Nry Buucnu -ucom ron 3W 1CST ,:SH STm EET P O. BOX 746 SALINA. KANSAS 67401 t'ELEPMONE 913 6257261 In connection with your examination of the Community Development Block Grant Funds of the City of Salina, Kansas for the period ended December 31, 1979, we confirm, to the best of our knowledge and belief, the following representations made to you during your examinations: I. We are responsible for the presentation of the disposition and status of the Community Development funds at December 31, 1979, in conformity with generally accepted accounting principles and the requirements of HUD. 2. We have made available to you all financial records and related data. 3. There have been no irregularities involving City employees who have significant roles in the system of internal control that could have a material effect on either the presentation of the CD funds or compliance with applicable HUD regulations. 4. There have been no communications from regulatory agencies concerning non-compliance with, or deficiencies in, HUD reporting practices that could have a material effect on the disposition and status of the CD funds. MEMBER ... KANSAS LEAGUE OF MUNICIPALITIES - NATIONAL LEAGUE OF CITIES r.. Kennedy and Coe Certified Public P.O. Box 1179 Salina, Kansas Accountants DIF0131 May 30, 1980 5. We have complied with all applicable regulations in the administration of funds received under the CDBG program. Sincerely, CITY OF SALINA Don Harrison City Clerk/Director of Finance Keith F. Rawlings Director of Planning/Commun ty Development JUY Gebhart Housing Conservation Specialist DH:KFR:JG:mlp Page Two The Honorable Mayor Dan Geis and The City Commissioners City of Salina P.O. Box 746 Salina, Kansas 67401 We submit herewith our proposal for the audit of the City of Salina, Kansas, for the year 1980. We will perform the audit of the City of Salina, Kansas, and its related departments 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 scope of our examination will not include the Public Library Board, the Public Health Board, the Firemen's Relief Association, the Salina Airport Authority, and the Municipal Band Board for the year 1980. The operations of the Salina Bicentennial Center will be included in the scope of our examination. 2. The audit shall be performed under the supervision of accountants qualified under regulations of the State Municipal Accounting Board. 3. In the event Kansas statutes and/or the State Municipal Accounting Board change the audit requirements for Kansas Municipalities or substantial additional audit procedures will be required, we will notify the City Commission promptly before continuing and request the right to renegotiate with the commissioners the maximum fee. 4. The audit will be performed in part after April 15, 1981, and it is anticipated the report can be issued by July 31, 1981. Certain interim audit procedures may be performed prior to the year ended December 31, 1980. 5. The audit contract shall include general services regarding advice or counsel pertaining to general fiscal, accounting, and procedural problems the City may request during the year. Additional services beyond the scope of the regular audit, including general appli- cations thereto, will be billed at our regular hourly rates. M. J. KENNEDY, C.P.A. (RETIRED) HOME OFFICE. P.O. BOX 1179, SAUNA, M. 87401 a CPA (RETIRED) MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS M MERTHEA, L. M. MER,. C.P.A. (RETIRED) OFFICES W H. MONROE. C.PA. (RETIRED) KANSAS: PRATT RALPH E. REITZ. CG.A ANTHONY BY JOHN K. y /� E N N ED Y AND C O E JOHN W. PODS. C P A. BELLEVILLE SALINA ROBERT Q. CPA. color scop clry CERTIFIED PUBLIC ACCOUNTANTS ON, RDLOLEY E. JOHNSON, QPA. CONCORDIA SMITH CENTER UNITED BUILDING, BOX 1179 DON P.. CH. C.P.A. GWDLANO WICHITA PAULA. MOT, NEBRASKA: SALINA, KANSAS 67401 GREAT BEND EBBG.PA. .ALLEN . C.P.NTER, HUTCHINBON MCCCON 91.9 - 9261361 GERALD L.L HUNTER, GPA. HU MARYSVILLE OKLAHOMA: R. MICHAEL BEATTY, C.P.A. AL°A October 28, 1980 WALTON R CARLBON. C.P.A JAMES R. CRUCE. C.P.A. TOM G. JOHNSON, CP.A. HURTIS G. SIEMERS, C.P.A. The Honorable Mayor Dan Geis and The City Commissioners City of Salina P.O. Box 746 Salina, Kansas 67401 We submit herewith our proposal for the audit of the City of Salina, Kansas, for the year 1980. We will perform the audit of the City of Salina, Kansas, and its related departments 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 scope of our examination will not include the Public Library Board, the Public Health Board, the Firemen's Relief Association, the Salina Airport Authority, and the Municipal Band Board for the year 1980. The operations of the Salina Bicentennial Center will be included in the scope of our examination. 2. The audit shall be performed under the supervision of accountants qualified under regulations of the State Municipal Accounting Board. 3. In the event Kansas statutes and/or the State Municipal Accounting Board change the audit requirements for Kansas Municipalities or substantial additional audit procedures will be required, we will notify the City Commission promptly before continuing and request the right to renegotiate with the commissioners the maximum fee. 4. The audit will be performed in part after April 15, 1981, and it is anticipated the report can be issued by July 31, 1981. Certain interim audit procedures may be performed prior to the year ended December 31, 1980. 5. The audit contract shall include general services regarding advice or counsel pertaining to general fiscal, accounting, and procedural problems the City may request during the year. Additional services beyond the scope of the regular audit, including general appli- cations thereto, will be billed at our regular hourly rates. ' The Honorable Mayor Dan Geis and The City Commissioners October 28, 1980 Page 2 6. Our fee for services rendered in connection with the examination, including the Salina Bicentennial Center shall be computed according to our regular rates for municipalities; however, our fees for examination shall not exceed the following: City of Salina 1 5 Salina Bicentennial Center 5 250 We will be happy to discuss any aspect of this proposal with you at your convenience. If this meets with your approval, please sign in the spaces indicated below. The duplicate copy is for your file. Very truly yours, CertifiedVPublic Accountants Accepte his � day of No-,, 19 'P . '2�� ,a Mayor -:-City of Salina, Kansas ACLAAA,� City Clerk - City of Salina, Kansas HOME OFFICE LL J. XENNCOY, CIA. (RETIRED) P.O. BOX 1178, SAUNA 16.67401 E. T. CNEA C.P.A (RETIRED) MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS L. M. MERT; C.P.A. (RETIRED) OFFICES W H_ MONROE, C.P.A. (RETIRED) KANSA& PRATT ANTHONY sT / /� K E N N E D Y KENNEDYC O E RALPH E. RE., C PA JOHH W. FOOS, CF... eELLEVIUE swulU INA A N D COLEY SCOTT CITY CERTIFIED PUBLIC ACCOUNTANTS AERT D , LPI. CONCOADIA SMITH CENTER APLEY E. JOHNSON, LPA GOOD,AND WICHITA UNITED BUILDING, BOX 1178 CION P. MEOERICI, CPA GREAT BEND NEBRASA SALINA, KANSAS 67401 PAUL A.MDTTILC.P HYTCNINCON MLAHON BI3-8211561 WECBCR,ER,C, OKLAHOMA: GERAALLE GERAID L HUNTER, CIA- ALVA A. R. MICHAEL BGTT Y, LP.A p October 2U, 1980 WALTON K CARLSON, CP.A JAMES R. CflOCIL GBM TOM G. JOHNSON, LPA. KURTIC G. CIEMERC, CAL The Honorable Mayor Dan Geis and the City Commissioners City of Salina P.O. Box 746 Salina, Kansas 67401 We submit herewith our proposal for a compliance examination of the Community Development Block Grant Funds and General Revenue Sharing Funds received by the City of Salina, Kansas, as a primary recipient. Our examination will include the performance of those procedures necessary to meet the requirements of the Federal Audit Guides and Standards for the Community Develop- ment Block Grant Funds and the General Revenue Sharing Funds, under the following terms and conditions: 1. The issuance of a separate compliance report on Community Development Block Grant Funds and General Revenue Sharing Funds is required at least once out of every two years for the Community Development Block Grant Funds and once out of every three years for the General Revenue Sharing Funds. The next required compliance examinations would be for the years 1981 and 1982 for the Community Development Block Grant Funds and General Revenue Sharing Funds respectively; however, annual examinations of both funds offer certain advantages. We are submitting our proposal for such reports in the event the City desires separate compliance reports for 1980. 2. We will make our records available for audit by authorized Govern- ment personnel or representatives in our office during normal business hours for a period of three years after issuance of our report on examination. 3. Our report on the Community Development Block Grant Funds will be completed within 150 days after December 31, 1980, as required by the applicable Federal Audit Guide. Our report on the General Revenue Sharing Funds will be issued no later than March 1, 1981, in accordance with the requirements of the Office of Revenue Sharing. The Honorable Mayor Dan Geis and the City Commissioners October 28, 1980 Page 2 4. Our fee for services rendered in connection with the compliance examination shall be based on our normal rate schedule for the persons engaged on the work; however, our fees for the exami- nations shall not exceed: General Revenue Sharing Funds 53.500 Community Development Block Grant Funds $1.800 In the event additional procedures are required to audit secon- dary recipients receiving $25,000 or more in General Revenue Sharing Funds, we will meet with the proper City officials and determine whether we will perform the required procedures or whether the City's personnel will be able to perform some or all of the procedures. If we are required to audit the General Revenue Sharing Funds of any secondary recipients, our fee will.be at our regular rates for municipalities based upon the actual time required. We will be happy to discuss any aspect of this proposal with you at your.convenience. If this meets with your approval, please sign in the spaces indicated below. The duplicate copy is for your file. Very truly yours, Certified blic Accountants Accepted this ,7d day of , 19 for the examination of the /i% General Revenue Sharing Funds and the '1J Community Development Block Grant Funds. Mayor --City of Salina, Kansas CityClerk- City of Salina, Kansas -