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Audit - 1958 il I' ì 'I Ii I' Ii ii Ii Ii Ii Ii I[ II II Ii II 1/ Ii iI " 'I ¡; Ii ii " ¡i I - --- ---- ----------- ---------------------- ---------------- - --------- - --- -- ------ ---- ------- ----------- SALINA CITY - SALINE COUNTY. KANSAS JOINT BOARD OF HEALTH AUDIT REPORT 1959 CONTENTS Schedules Page s Accountant I S Report 1 Cash Receipts. Disburs ements. and Balances Health Department and Guidance Center Budget Comparisons 1 2 3 4 :1 Ii I' ,! II :¡ il ;1 II 'J ii :/ II II I 'I 'I Ii ,j ii 11 II Ii I I - I I I II i "~~'-7_~=-,=c=-,-==-~, '==~--=c..---=-----~----==--===c--==~==--==-==c= c= I,I II ----------- ---- --- -- -------- -- BARTLETT, SETTLE, EDGERLE Be KNIGHTLY ACCOUNTANTS 6: AUDITORS E. R. BARTLETT NORMAN SETTLE. CPA 5.5. EDGERLE J. WILLIAM KNIGHTLY. CPA J. RICHARD GODFREY. CPA 1020 NORTH MAIN VALLEY FEDERAL BUILDING May 4. 1960 DIAL 0.10 2-335B HUTCHINSON. KANSAS To The Board of Joint City - County Health Department of Salina. Kansas: We have examined the records and accounts of the Joint City - County Health Department for the year ended December 31. 1959. Our examination was performed in accordance with the applicable provisions of the Minimum Standard Audit Program approved by the State Municipal Accounting Board and included appropriate tests and verifications of the records and balances. Comments pertaining to our examination are made on the following page preceding the related schedules. In our opinion. the accompanying schedules reflect the cash position of the Joint City - County Health Department at December 31. 1959. and the cash trans- actions for the period then ended. Respectfully. BARTLETT. SETTLE. EDGERLE & KNIGHTLY øtJ¿¡¿ §-<~,/ S. S. Edgerle Licensed Municipal Public Accountant. Licens e #45. In Charge of and. Actively Engaged on This Audit. 'i I, íi 'I I; ----- ---- --- ---- ---------- ---- ---- ------------ ------- - ----Ii Ii II " ,i Ii 'I " Ii " 'I II j! -- i! II Ii II ___,t -------- - --- ----- --- -2- COMMENTS PERTAINING TO EXAMINATION Receipts from Salina City and Saline County as recorded by your records are in agreement with the disbursement records of these respective m.unicipalities. Collections of fees by the Guidance Center were supported by copies of receipts issued for such cash received. The Planters State Bank, Salina, Kansas, is the depository for funds of these departments and, as such, confirmed by certificate the balance on deposit at December 31,1959, as well as at a date subsequent thereto. This bank, in addition to FDIC in the amount of $10,000.00, has municipal securities pledged totaling $15,000.00 for coverage of the Health Department's funds on deposit. Such deposi- tory coverage appears to be adequate. The petty cash fund in use is reimbursed by vouchers, and charges are made to proper departments. This fund is used for miscellaneous cash payouts for freight, supplies, postage, etc., and we know of no statutory authority for its use. The prior year's cash deficiency ($13.75) was charged off by offic:ial board action. Budget revenue comparisons are incomplete in this report due to lack of information or records of budget anticipations in files. Such computations were on hand at the office of the County Clerk for the year 1960, however. Expenditures were within amounts budgeted for the year 19~;9. Cash dis- bursements of each department were adjusted for commitments at both the beginning and end of the year to determine budget expenditures as shown be:low: Cash Disbursements Commitments Less Add 1958 1959 Budget Expendi tur e s Health Departm ent Guidance Center $34,103.46 19,724.28 $90.48 51.20 $ 54. 1 () 904. 1 S $34,067.08 20, 577 .23 " I' Insurance coverage on contents of the offices, including equipm ent, furniture and fixtures, was in an amount of $3,250.00, with 800/0 co-insurance clause effec- tive. The value of equipment per inventory files at December 31, 1959, was $4,576.66. II Ii :1 II ii II " 'I !I ;1 II The Western Surety Company confirmed to us their liability- on the bond of the treasurer of the Joint County-City Board of Health in the amount of $5; 000.00. :: ,i II Ii .1 Ii Ii ii ;, II 'i :; it !i Ii ; 'i Ii - -- -----------~-------- ---- ----- ----------~--- ----- -------u- -- - -- -- -------------- --------------------- --~--~- --.. ----.- --------- ---- - --------------- --~----------~-- ----------- '¡ " Ii -- --- - H- --- - - - ---- - _U__n - ------ u--- ------ - - -- ------ ------ _n___- _____..JL ----- -- ----- _n__n- ---------- --------------------_____n_---__~~--- SALINA - SALINE COUNTY HEALTH DEPARTMENT CASH RECEIPTS, DISBURSEMENTS, AND BALANCES 1959 16,000.00 16,000.00 :1 17,438.82 17,438082 " 'I 16,676.42 16,676.42 q Ii 2,655.25 2,655.25 il ii II $41,656.19 $27,467.50 $69,123.69 " Ii I' $43,580.48, 3, 045. 14 ,: 861. 94 ii 1,011.83 :: 1,217.80 : " 924.47 : :1 152.86 ¡, Ii 26.25 n 187.82 :i 2,819.15 Ii Ii $34,103.46 $19,724.28 $53,827.74¡: :: !j $ 7,552.73 $ 7,743.22 $15,295.95 Ii I: II Ii I ,I !I Ii I 15,295.95 I! Ii ¡i Ii Ii !I - -------------- ------------- --- ------------------------------- ----------------- -- -------------~ ___m______-------- ------------- ------------------------ - ----------------------------------¡¡ I: Heal th Department Balance, January 1, 1959 $ 8,979.77 RECEIPTS Appropriation drawn: Saline County - Health department Mental health clinic Salina City Guidance center fees Total receipts and beginning balance DISB URSEMENT S Ii II II :i Salaries Mileage reimbursements Social security Capital equipment Telephone and postage Office supplies Office repairs and maintenance Professional publications Profess ional me etings Miscellaneous $27,754.14 2,607.99 515.02 498.35 708.84 583.81 90.84 26.25 130 . 30 1,187.92 ,I " Ii Total disbursements Accountable balance, December 31, 1959 i, :1 I: lì II Ii II :1 Ii ii ì! Ii 'I AVAILABLE CASH Planters State Bank, Salina, Kansas, balance on deposit per confirmation Add - Depos it in transit - I Less ~ Checks outstanding Petty cash fund per count and reconciliation ¡¡ I' 'I 11 Ii '. Ii ¡I I! ~-------------- -------------.-- .------------------------- ---- ;! Guidance Center -- $ 7,373.43 $15,826.34 437.15 346.92 ~; 13 . 48 ~)08. 96 340.66 62.02 57.52 1,631.23 $17,640.34 18.00 (2,462.39) $15,195.95 100.00 - 3- Ii ,I !i Ii " ii !I II ,I .¡ I: Ii Ii Ii ;1 :' :i $16,353.20 I! I' !i 'I II Ii ,I I' I! " " Î' Schedule 1 Total - - - ------- SALINA - SALINE COUNTY HEALTH DEPARTMENT , -4- COMPARISON OF REVENUES AND EXPENDITURI~S WITH BUDGET ESTIMATES 1959 Ii I' Ii " Ii I: ri ii HEALTH DEPARTMENT 'I !i i! REVENUES Unencumbered cash, January l, 1959 Appropriation from county Appropriation from city Total revenues ;1 ,I " f¡ :1 I, Ii 'I II ,I i :¡ 'i !I Ii :1 i: [I Ii II ii ,! Ii :i I. I II [I EXPENDITURES Salaries Mileage Social security Contractual service Capital equipment Telephone, postage, and express Office supplies Office repairs and maintenance Profess ional meetings Profess ional publications Miscellaneous Total expenditures Unencumbered cash, December 31, 1959 Actual $ 8,889.29 16,000.00 16,676.42 $41,565.71 $27,745.38 2,607.99 515.02 498.35 728.84 502 . 09 97.09 130.30 41.25 1,200.77 $34,067.08 $ 7,498.63 GUIDANCE CENTER ¡: REVENUES i: Unencumbered cash, January 1, 1959 Ii Appropriation from county 11 Fees collected Ii Ii Total revenues I' !I EXPENDITURES Ii Salaries II 11 ileage i Social security , ¡ Office supplies 'I Capital equipment I Office repairs and maintenance I Professional meetings I I Telephone I II Pos tage Miscellaneous II Total expenditures I Unencumbered balance, December 31, 1959 I I I I I II Ii " ¡I * Records of health department and Saline County Clerk's office did not reflect information relative to anticipated revenues outside of actual appropriations by county and city. $ 7,322.23 17,438.82 2,655.25 $27,416.30 $15,826.34 437 . 15 346.92 289.46 513.48 942 . 1 7 57.52 413. 71 115.25 1,635.23 $20,577.23 $ 6,839.07 Budget * $30, Jl60.00 3,360.00 bO 1. 88 120.00 2:00.00 600.00 :100.00 320.00 4,00. 00 30.00 1,308.12 $37,500.00 * $18,630.00 400.00 349.77 300. 00 200.00 200.00 300.00 360.00 100.00 160.23 $21,000.00 ---------------- -----.._---------- - ""===.cc==-~====-=~_. -=".=-===-~occ===-,- --- -_u_~------- Schedule 2 Actual Over* Under * $2,414.62 752 . 01 13. 14* 120.00 298.35* 128.84* 2.09* 222.91 269.70 11.25* 107.35 $3,432.92 * $2,803.66 37.15* 2.85 10.54 313.48* 742. 17* I 242.48 I 53. 71 * Ii 15. 25 * ! 1,475.00* II $ 422. 77 ~ J : I I I I ! I i ,/ I' Ii