Audit - 1998CITY OF SALINA, KANSAS
COMPREHENSIVE ANNUAL
FINANCIAL REPORT
For the fiscal year ended
December 31, 1998
Prepared by:
Department of Finance and Administration
Rodney Franz
Director of Finance
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CITY OF SALINA, KANSAS
Comprehensive Annual Financial Report
For the fiscal year ended December 31, 1998
TABLE OF CONTENTS - CONTINUED
Page
INTRODUCTORY SECTION
Letter of Transmittal v -xii
Organizational Chart xiii
List of Principal Officials xiv
Statement
FINANCIAL SECTION
Report of Independent Certified Public Accountants
1
General Purpose Financial Statements
Combined Balance Sheet - All Fund Types, Account Groups
and Discretely Presented Component Units
1 3
Combined Statement of Revenues, Expenditures and Changes
in Fund Balances - All Governmental Fund Types,
Expendable Trust Funds and Discretely Presented
Component Units
2 9
Combined Statement of Revenues, Expenditures and Changes
in Fund Balances - Actual and Budget - General, Special
Revenue and Debt Service Funds
3 13
Combined Statement of Revenues, Expenses and Changes in
Retained Earnings/Fund Balances - All Proprietary Fund Types,
Similar Trust Funds and Discretely Presented Component Units
4 17
Combined Statement of Cash Flows - All Proprietary Fund Types,
Similar Trust Funds and Discretely Presented Component Units
5 19
Notes To Financial Statements
23
Schedule
Combining, Individual Fund and Account Group Statements and Schedules
General Fund 48
Comparative Balance Sheets - General Fund 1 49
Comparative Statements of Revenues, Expenditures and
Changes in Fund Balances - General Fund 2 50
i
CITY OF SALINA, KANSAS
Comprehensive Annual Financial Report
For the fiscal year ended December 31, 1998
TABLE OF CONTENTS - CONTINUED
Schedules of Revenues, Expenditures and Changes in
Fund Balances - Actual and Budget - General Fund
Special Revenue Funds
Combining Balance Sheet - Special Revenue Funds
Combining Statement of Revenues, Expenditures and Changes
in Fund Balances - Special Revenue Funds
Schedules of Revenues, Expenditures and Changes in Fund
Balances - Actual and Budget - Special Revenue Funds
Debt Service Fund
Comparative Balance Sheets - Debt Service Fund
Comparative Statements of Revenues, Expenditures and
Changes in Fund Balances - Debt Service Fund
Schedules of Revenues, Expenditures and Changes in Fund
Balances - Actual and Budget - Debt Service Fund
Capital Projects Fund
Comparative Balance Sheets - Capital Projects Fund
Comparative Statements of Revenues, Expenditures and
Changes in Fund Balances - Capital Projects Fund
Enterprise Funds
Combining Balance Sheet - Enterprise Funds
Combining Statement of Revenues, Expenses and Changes
in Retained Earnings - Enterprise Funds
Combining Statement of Cash Flows - Enterprise Funds
Schedules of Revenues, Expenditures and Changes in Fund
Balances - Actual and Budget - Enterprise Funds
Internal Service Funds
Combining Balance Sheet - Internal Service Funds
Combining Statement Of Revenues, Expenses And Changes
In Retained Earnings - Internal Service Funds
M
Schedule Page
3 51
54
4 56
5 62
6 68
78
7 79
8 80
9 81
82
10 83
11 84
85
12 86
13 88
14 90
15 94
98
16 99
17 101
FINANCIAL STATEMENTS
For the fiscal year ended December 31, 1998
TABLE OF CONTENTS - CONTINUED
Schedule Page
Combining Statement Of Cash Flows - Internal Service Funds
18
103
Schedules Of Revenues, Expenditures And Changes In Fund
1
131
Balances - Actual And Budget - Internal Service Funds
19
107
Trust and Agency Funds
3
112
Combining Balance Sheet- Expendable Trust, Nonexpendable
4
134
Trust and Agency Funds
20
113
Comparative Statements of Revenues, Expenditures and Changes
6
136
in Fund Balances - Expendable Trust Fund
21
116
Combining Statement of Revenues, Expenses and Changes in
8
138
Fund Balances - Nonexpendable Trust Funds
22,
117
Combining Statement of Cash Flows - Nonexpendable Trust Funds
23
119
Combining Statement of Changes in Assets and Liabilities -
Agency Funds
24
121
General Fixed Assets
124
Comparative Schedule Of General Fixed Assets By Source
25
125
Schedule Of General Fixed Assets - By Function And Activity
26
126
Schedule Of Changes In General Fixed Assets - By Function
And Activity
27
128
Year 2000 Issues
28
130
STATISTICAL SECTION
Im
Table
General Government Expenditures by Function
1
131
General Government Revenues by Source
2
132
General Government Tax Revenues by Source
3
133
Property Tax Levies and Collections
4
134
Assessed and Estimated Actual Value of Property
5
135
Principal Taxpayers
6
136
Property Tax Rates - Direct and Overlapping Governments
7
137
Special Assessments Billings and Collections
8
138
Im
CITY OF SALINA, KANSAS
FINANCIAL STATEMENTS
For the fiscal year ended December 31, 1998
TABLE OF CONTENTS - CONTINUED
Computation of Legal Debt Margins
Ratio of Net General Obligation Bonded Debt
to Assessed Value and Net General Obligation
Bonded Debt Per Capita
Ratio of Annual Debt Service Expenditures for General
Obligation Bonded Debt to Total General Governmental
Expenditures
Computation of Direct and Overlapping Bonded Debt
Revenue Bond Coverage - Water and Sewer Fund
Property Value, Construction, and Bank Deposits
Demographic Analysis
SPECIAL REPORTS SECTION
Report of Independent Certified Public Accountants
on Compliance and on Internal Control over Financial
Reporting Based on an Audit of General Purpose
Financial Statements Performed in Accordance with
Government Auditing Standards
Report of Independent Certified Public Accountants
on Compliance Requirements Applicable to Each Major
Program and Internal Control over Compliance in
Accordance with OMB Circular A -133
Schedule of Expenditures of Federal Awards
Schedule of Findings and Questioned Costs
iv
Table Page
9 139
10 140
11 141
12 142
13 143
14 144
15 145
146
149
150
INTRODUCTORY SECTION
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City Manager's Office
City Manager • Dennis M. Kissinger
City-County Building • 300 West Ash Street • P.O. Box 736
Salina, Kansas 67402 -0736
TELEPHONE (785) 826 -7250 • FAX (785) 826 -7248 • TDD (785) 826 -7333 • E -MAIL dennis.Ussinger@salina.org
June 30, 1999
To the Citizens of the City of Salina, Kansas:
The Comprehensive Annual Financial Report of the City of Salina, Kansas (the "City") for the year ended
December 31, 1998, is hereby submitted. Responsibility for both the accuracy of the data and the completeness and
fairness of the presentation, including all disclosures, rests with the City. To the best of our knowledge and belief,
the enclosed data is accurate in all material respects and is reported in a manner designed to present fairly the
financial position and results of operations of all various funds and account groups of the City. All disclosures
necessary to enable the reader to gain an understanding of the City's financial activities have been included.
The Government Finance Officers Association of the United States and Canada (GFOA) awarded .a Certificate of
Achievement for Excellence in Financial Reporting to the City of Salina for its comprehensive annual financial
report (CAFR) for the fiscal year ended December 31, 1997. The Certificate of Achievement is a prestigious
national award recognizing conformance with the highest standards for preparation of state and local government
financial reports.
In order to be awarded a Certificate of Achievement, a government unit must publish an easily readable and
efficiently organized comprehensive annual financial report, whose contents conform to program standards. The
CAFR must satisfy both generally accepted accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for one year only. We believe our current report continues to conform to
Certificate of Achievement program requirements, and we are submitting it to GFOA.
The Comprehensive Annual Financial Report is presented in three sections: introductory, financial and statistical.
The introductory section includes this transmittal letter, the City's organizational chart and a list of principal
officials. The financial section includes the general purpose financial statements as well as the combined,
combining, individual fund and account group financial statements and schedules, and the independent auditor's
report on the financial statements and schedules. The statistical section includes selected financial and demographic
information, generally presented on a multi -year basis.
This report includes all funds and account groups of the City. The City provides a full range of services including
police and fire protection; construction and maintenance of streets, drainage facilities and other infrastructure;
recreational activities and cultural events; emergency medical services and convention facilities. In addition to
general government activities, the City also provides water, wastewater, sanitation and solid waste services;
therefore, these activities are included in the reporting entity.
Economic Condition and Outlook
In 1998, the City continued to grow and solidify its standing as the regional trade center for north central and
northwest Kansas. Retail expansion continued to be significant in the community. New business building permits
were issued with a combined value of $22,162,767. According to Kansas State University, Saline County has the
third highest retail pull factor (1.41) in the State. The pull factor measures the degree to which a county area
captures retail trade from outside the county. A pull factor of greater than 1 indicates that a county is attracting
more retail trade from outside the county than it is losing to other counties. It is apparent from this that Salina
continues to serve as a regional economic hub in 1998.
The activity in the housing industry continued unabated in 1998 with the industry working hard to meet the demand
for new housing. The strong local economy and lower interest rates contributed to this demand. Over 80 new
single - family homes were started in 1998 with the pace expected to continue at this level or higher through 1999. In
1998, 20 residential and 12 commercial lots were completed, along with street, drainage, and water improvements
being extended to 90 existing residential lots. In addition, work was started on 35 residential and 6 commercial lots
that are due for completion in 1999.
Several industrial and commercial establishments in Salina are making major expansions to their facilities.
Eldorado National, the largest North American manufacturer of small commercial buses of the type used in airport
or car rental shuttles, is scheduled to began a second expansion of their manufacturing facility. The operation will
be housed in a 53,000 square foot facility leased from the Salina Airport Authority, and will create aia additional 40
to 50 jobs. The new facility will allow Eldorado National to increase production from about 2,350 busses per year
to about 3,000 buses.
Raytheon Aircraft announced a 100 job expansion to its manufacturing base in Salina. More than $10,000,000
worth of tooling will be moved to Salina to support the expansion. Raytheon currently employs 530 at the Salina
Division, which encompasses 595,000 square feet of manufacturing, warehouse, and office space.
A -Plus Galvanizing has selected Salina as the location for the worlds largest hot -dip galvanizing plant. The 156,000
square foot, $9 million facility is scheduled for completion in September, 1999, and will initially employ 70 people,
with the potential to grow to 150 to 160 people.
An addition to the existing Wal -Mart store was begun. The expansion will increase the total square footage from
114,557 to more than 208,000, and will create about 100 new jobs.
Air service to Salina was improved significantly by the addition of daily service to Denver, provided by Great Lakes
Aviation. Great Lakes will provide 3 flights per day between Denver and Salina.
Major Initiatives
The Salina community initiated a major improvement to the educational system in November, 1998, when the
voters approved a $98,000,000 bond issue to be used for school expansion and construction. Also approved in the
same election was an additional '/4 cent City sales tax to be used for instructional technology and career educational
equipment. Bond issue proceeds will be used to construct a new middle school, replacing Roosevelt - Lincoln. In
addition, expansions and improvements will be constructed at both high schools, at South Middle School, and a. thc,,
Elementary Schools.
The technology sales tax is expected to raise about $12,000,000 over the next 6 years to be 'used for K -12
improvements as well as improvements to the Salina Area Vo -Tech.
Phase 11 of the south Ninth Street improvement plan, covering the area from Otto street to Magnolia Road was
initiated in 1997 and completed in 1998, under budget and ahead of schedule. The project removed the existing
roadway and replaced it with an urban parkway design, with landscaped medians and overhead lighting, as well as
providing improved traffic signals at several locations. The final cost on the project was $2,624,238. Phases III
and IV of this long range plan, scheduled for 2001 and 2002, will extend these improvements to the south City
limits.
The Airport Industrial Center has initiated reconstruction of 6.5 miles of secondary streets. The $4.3 million project
includes reconstruction of the parking lot at the Air terminal as well as demolition of old air base buildings, and
improvements to water lines. The project, financed by General Obligation Bonds and by a Grant from the Kansas
Department of Commerce and Housing is scheduled for completion in December, 1998.
Major improvements to the Water treatment plant were initiated in 1997 to increase treatment capability and
efficiency, and to address a groundwater contamination issue in Central Salina. By 1999 this groundwater
remediation project will bring the City into full completion of a state compliance agreement, eliminating any
economic impacts related to groundwater issues. Anticipated cost for the plant improvements is $5,500,000.
Approximately $1,800,000 in grant funds will be available from the State of Kansas to assist in construction. The
balance of the cost is financed by a 20 year low interest loan from the State of Kansas.
Solid Waste disposal remains a challenge for Salina. The community remains committed to recycling and resource
vi
conservation, with several initiatives that began in 1997, including a trial yard waste recycling and composting
program in addition to continuing the mulching mower rebate program. In 1998, the yard waste recycling program
became permanent, with the purchase of 2,000 yard carts dedicated to yard waste collection. These initiatives will
reduce the volume of waste to be disposed in the landfill, but will also reduce the revenue stream. Provision of
expanded recycling and resource recovery services will also increase the cost of refuse collection services.
The City's Capital Improvement Plan for 1999 -2003 itemizes projects totaling $ 52,604,000. The plan is updated
each year, just prior to the operating budget process.
Financial Overview
Conservative management plus a strong economy have set the stage for what looks to be long -term financial
stability for the City. The City has been able to to replenish its fund balances and utilize more pay -as- you -go
financing for capital improvements.
Budgetary basis fund balances related to tax supported funds went from $5,315,436 at the end of 1997 to
$7,489,811 at the end of 1998. This balance represents 37.5% of the expenses for those funds, and complies with
the City's financial goal of maintaining those balances at about 20% of expense. Revenues to these funds grew at
about 8 %, while expenditures declined by about 2 %.
The City also established the rates needed to fund enterprise fund activities. Water rates were increased by 3.5%
and Sewer rates were increased by 2.1% on January 1,1998. Refuse collection fees were increased by 3.8% on
1/1/98 and by 8.5% on 10/01/98. Tipping fees for the landfill were increased from $28 per ton to $29 per ton in
1998. It is anticipated that these fees will be sufficient to provide stable, continuing funding for the Solid Waste
disposal operation. To date, the City has shown the willingness to set fees at levels which will cover operating,
capital, debt service and postclosure costs required to meet subtitle D regulations and generally accepted accounting
principles recommendations. Other enterprise fund fees are adjusted annually to meet anticipated yearly needs.
Financial Information
City staff is responsible for establishing and maintaining an internal control structure designed to ensure that the
assets of the City are protected from loss, theft or misuse and that adequate accounting data are compiled to allow
for the preparation of financial statements in conformity with generally accepted accounting principles. The internal
control structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The
concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be
derived; and (2) the valuation of costs and benefits require estimates and judgment by management.
Budgetary Controls. In addition, the City maintains budgetary controls. The objective of these budgetary controls
is to ensure compliance with legal provisions embodied in the annual appropriated budget approved by the City
Commission. Activities of all funds are included in the annual appropriated budget. The legal level of budgetary
control is maintained at the Fund level, in accordance with State Statutes. However, management control is
maintained at the department level. The City uses an encumbrance accounting system, in which estimated purchase
amounts are recorded prior to the release of purchase orders to vendors. Open encumbrances are reported as
reservations of fund balance at December 31, 1998 in the general fund and the special revenue funds. Various
internal compliance procedures are implemented to insure proper implementation of the budget as well as to
maintain a degree of accountability for both revenues and expenditures.
vii
General Government Functions
1997 —1998
1997
1997%
1998
1998 % of Total
Shown below are the December 31 actual
budgetary basis fund
balances in the city's tax supported fiends for 1995,
1996, 1997, and 1998.
Taxes
$948,592
Fund
1995
1996
1997
1998
General
$4,243,971
$4,512,205
$3,508,943
$5,484,672
Employee Benefits
1,199,369
1,595,601 '
451,777
629,470
Flood and Drainage
Fines
(81,895)
977,288
464,215
Utility
348,790
409,667
391,589
105,540
Special Liability
78,470
96,026
95,368
64,604
Bond and Interest
1,024,020
1,052,539
867,759
741,310
Fund Balance
$6,894,620
$7,666,038
$5,315,436
$7,489,811
Total Revenues
$2,337,634
Operating expenditures
100.0
$30,429,316
100.0
tax supported funds
19,298,921
$20,203,037
$22,459,055
$19,922,613
Fund balance as percent of
operating expenditures
35.7% 37.9% 23.7% 37.5%
The following table presents a summary of General Fund, Special Revenue Funds and Debt Service Fund GAAP
basis revenues for the years ended December 31, 1997 and 1998.
Revenue
1997 —1998
1997
1997%
1998
1998 % of Total
Change
of Total
Taxes
$948,592
$18,416,347
65.6
$19,364,939
62.1
Intergovernmental
11,357
3,197,436
11.4
3,208,793
10.3
Charges for Services
1,654,517
3,197,039
11.4
4,851,556
15.6
Fines
(81,895)
977,288
3.5
895,393
2.9
Interest
(173,172)
589,921
2.1
416,749
l.7
Special Assessments
(77,158)
1,127,400
4.0
1,050,242
4.4
Other
55,393
586,251
2.0
641,644
2.9
Total Revenues
$2,337,634
$28,091,682
100.0
$30,429,316
100.0
Total revenues were relatively stable. Taxes increased, due to a resumed growth rate in sales taxes, and in increased
property taxes. Intergovernmental fees were relatively stable. Charges for services increased dramatically. A
portion of this was due to increased collection efficiency for Emergency Medical Service charges and improved Bi-
Center revenues. However, the bulk of this change ($841,699) was due to the fact that the City of Salina processed
the Salina Airport Authority CDBG project. This amount is offset by an expenditure item in the same amount.
Interest declined, due to changes in the money markets.
viii
The following table presents a summary of General Fund, Special Revenue Funds and Debt Service Fund GAAP
basis expenditures for the years ended December 31, 1997 and 1998.
E2Tenditure
1997-1998
1997
1997 % of
1998
1998%o
Chanee
Charges for Services:
Total
Total
General Government
1,598,177
$5,721,204
19.0
$7,319,381
25.1
Public Safety
(298,340)
8,123,762
27.0
7,825,422
26.8
Public Works
(345,865)
2,557,584
8.5
2,211,719
7.6
Recreation
(6,391)
1,948,225
6.5 '
1,941,834
6.6
Cultural
(26,280)
522,763
1.7
496,483
1.7
Community Development
14,501
246,047
.8
260,548
.9
Health & Welfare
21,519
491,299
1.6
512,818
1.8
Bicentennial Center
502,975
1,681,770
5.6
2,184,746
7.5
Debt Service
(1,184,229)
4,042,308
13.5
2,858,079
9.8
Capital Outlay
(1,344,677)
4,525,977
15.1
3,181,300
10.9
Other
198,476
176,364
.6
374,840
1.3
Total Expenditures
(870,133)
$30,037,303
100.0
29,167,170
100.0
Increases in General Government were largely attributable to the method of handling the Airport Authority
Community Development project. This was $841,000, and was offset by a revenue item. The Building
Maintenance function was also re- organized, resulting in a reclassification of costs from Public Works and several
other departments to General Government. Expenses for the Bi- Centennial Center increased due to increased
utilization.
Proprietary Operations
The City has four enterprise operations: Water and Sewer, Golf Course, Solid Waste and Sanitation. Significant
changes occurred in each. The table below summarizes some key operational statistics for the enterprise funds:
Water and Sewer rates were both changed in 1998, with Water being increased by 3.5% on 1/1/98 and Sewer Rates
increased by 2.1% on 1/1/98. Sanitation rates were increased by 3.8% on 1/1/98, and again by 8.5`,% on 10/01/98.
Water and sewer operating revenues increased by $ 1,053,347 (10.0 %) in 1998 . One time intergovernmental
revenues account for $788,994 of this amount, with the remainder in charges for service and miscellaneous
revenues.
The City continued the process of updating the solid waste facility to meet subtitle D Federal regulations. Rates
were increased to $29 /ton in 1998. This fund appears now to be stable, and any future rate increases should be on a
scale consistent with inflationary trends. Solid Waste service charges did increase by $ 82,490. This fund now
shows a healthy current balance, and adequate resources to service the debt on new cells as they are constructed.
Solid Waste tonnage did show a decrease due to the loss of several of the Counties that were contracting for
ix
1998-1997
1997
1998
han e
Charges for Services:
Water and Sewer
$87,399
$10,411,919
$10,499,318
Sanitation
124,928
1,229,738
1,354,666
Solid Waste
82,490
$2,401,296
2,483,786
Golf Course
(34,933)
$782,162
747,229
Water Account billings
1,908
224,473
226,381
Water Metered (billion gallons)
0.101
2.026
2.127
Solid Waste Tonnage at landfill
(1,463)
84,233
82,770
Golf Rounds
(3,260)
44,619
41,359
Sanitation Customers
220
12,921
13,141
Water and Sewer rates were both changed in 1998, with Water being increased by 3.5% on 1/1/98 and Sewer Rates
increased by 2.1% on 1/1/98. Sanitation rates were increased by 3.8% on 1/1/98, and again by 8.5`,% on 10/01/98.
Water and sewer operating revenues increased by $ 1,053,347 (10.0 %) in 1998 . One time intergovernmental
revenues account for $788,994 of this amount, with the remainder in charges for service and miscellaneous
revenues.
The City continued the process of updating the solid waste facility to meet subtitle D Federal regulations. Rates
were increased to $29 /ton in 1998. This fund appears now to be stable, and any future rate increases should be on a
scale consistent with inflationary trends. Solid Waste service charges did increase by $ 82,490. This fund now
shows a healthy current balance, and adequate resources to service the debt on new cells as they are constructed.
Solid Waste tonnage did show a decrease due to the loss of several of the Counties that were contracting for
ix
services.
Sanitation charges increased by $ 124,928, however, this fund still shows a current loss on operations. This is due
largely to the rapid growth in solid waste disposal charges allocated to the fund, and to costs associated with the
yard waste recycling program.
In February, 1997, the City implemented a partial self funded health insurance program for employees, replacing
the conventional insurance plan that had provided this benefit Individual stop loss coverage is purchased with an
attachment point of $50,000. The aggregate stop loss coverage is set at a about $1,950,000. Dental coverage is
provided. The dental portion of the plan is fully self insured and not subject fo stop loss protection, however, total
benefits are limited to $1,500 per year per person. Since February, 1998, the prescription portion of the program is
also fully self insured. The fund is fully funded by rates, and performance has been sufficient to cover claims paid
and incurred but not reported claims.
The City utilizes four other internal service funds: Risk Management, Worker's Compensation Reserve, Central
Garage and Data Processing. In 1991, the City instituted a partially self - insured workers compensation program.
The Worker's Compensation Reserve is used to buy excess insurance coverage, compensate a third party claims
administrator and pay claims as they arise. The City's goal is to establish a $750,000 reserve in this fiind to provide
adequate reserves should we experience heavy claims. At the end of 1998, fund equity was $1,170,280, meeting
this goal. The other internal service funds are used to purchase insurance, repair City vehicles or operate a City-
wide computer system. These costs are apportioned to the various City departments based upon usage.
Debt Administration
The City issued no new Revenue Bonds during 1998. The total amount of revenue bonds outstanding at December
31, 1998 was $26,300,000. There is a reserved investment of $10,856,200 pledged to retire the bonds refunded in
the 1994 crossover refunding. The resulting net obligation against the Water /Sewer Utility's revenue stream is
$15,443,800. With the City's policy of issuing revenue bonds for no more than 20 years, the final maturity for
these bonds is September 1, 2012.
The City's general policy for General Obligation bonds is to issue them for no more than 10 years. The City issued
$9,467,420 of internal improvement bonds during 1998. Of this amount, $5,567,420 refunded outstanding revenue
bond obligations. Water and Sewer Revenues are pledged to the retirement of this issue. Total bonds outstanding at
December 31, 1997 was $18,157,420 with final maturity scheduled for August 1, 2008. Based upon
December 31, 1998 General Obligation bonds outstanding, per capita general obligation debt is $174.58. The City
is well below its maximum debt limit with $64,143,774 in authority remaining.
Internal Improvement temporary notes in the amount of $2,250,000 were issued in 1998. Of this amount,
$1,500,000 is a three year financing to develop the next cell at the Solid Waste Landfill. The remaining notes were
for Street and Subdivision developments (to be retired with Special assessments).
Cash Management
In 1992, the State of Kansas granted cities increased investing authority. The City of Salina has established an
investment policy that allows maturities for up to two years and investments in the State of Kansas Municipal
Investment Pool. The City stresses a conservative investment policy which provides full collateralization of
investments. At December 31, 1998, investments under the City's direct control were as follows:
Investment
Municipal Investment Pool
U.S. Government
Bond Escrow —US Treasury Bills
Total
Amount Percentage
$13,313,393 38.5
10,400,855 30.0
10,856,200 31.4
$34,570,448 100.00%
The investments in the Bond Escrow are restricted to specific purposes and are not available for Government
x
operations.
Independent Audit
Kansas Statutes Annotated 75 -1122 requires an annual audit of the books of account, financial records and
transactions of all administrative departments of the City by independent certified public accountants selected by the
City Commission. This requirement has been complied with and the auditor's opinion has been included in this
report.
Acknowledgments
The preparation of the Comprehensive Annual Financial Report was made possible by the dedicated, professional
advice and effort of the Agler and Gaeddert auditing team. A special thank you needs to be given to Brenda
Siemsen, City Accountant, and to Valerie Gebhart, Accounting Technician, both of whom provided outstanding
service in the interim between Finance Directors and were invaluable in accumulating information for audit.
Finally, preparation of this report would not have been possible without the support of the City Commission.
Sincerely,
Dennis M. Kissinger
City Manager
1
Rodney Fra
Director of finance & Administration
xi
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Salina,
Kansas
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
December 31, 1997
A Certificate of Achievement for Excellence in i`minanc.ial
Reporting is presented by the Government Finance Officers
Association of the United States and Canada to
government units and public employee retirement
systems whose comprehensive annual financie
reports (CAFRs) achieve the highest
standards in government accounting
and financial reporting.
UN D D
AM Y
N
cum
Pres ident
oy
Executive Director
L ity of Salina),
CITIZENS
CITY COMMISSION
Monte Shadwick, Mayor
Don Heath
Alan Jilka
Larry Mathews
Kristin Seaton
CITY MANAGER
Dennis Kissinger
Deputy City Manager
Michael Morgan
Municipal Court
Administration
Ellen Mitchell
City Prosecutor
I Human Resources
Administration
I Planning & Dev. I
Roy Dudark
Planning
Permits & Inspection
Neighborhood Services
Asst. City Manager Municipal Co
urtJudgi1 CityAttomey
Jason Gage Phil Shaffer Greg Bengtson
I Information Services '
David Larrick
Human Relations
Utilities Police
Don Hoff Jim Hill
Water & Waste Water
Museum
Patrol
Water Treatment & Dist.
Fire
Investigations
Eng. & Gen. Services
Tom Girard
911 /Communications
Shawn O Leary
Fire Suppression
Engineering
EMS
Design/Inspection
Codes/Inspection
Traffic
Public Education
General Services
Streets
Flood Works
Traffic Control
Central Garage
Sanitation
I Planning & Dev. I
Roy Dudark
Planning
Permits & Inspection
Neighborhood Services
Asst. City Manager Municipal Co
urtJudgi1 CityAttomey
Jason Gage Phil Shaffer Greg Bengtson
I Information Services '
David Larrick
Human Relations
Utilities Police
Don Hoff Jim Hill
Water & Waste Water
Museum
Patrol
Water Treatment & Dist.
Arts Education
Investigations
Waste Wtr. Collect./Treat
Arts Services
911 /Communications
Solid Waste
River Festival
Internal Affairs
Bicentennial Center Arts & Humanities Parks & Recreation
Keith Rawlines Martha Rhea Steve Snyder
Operations
Museum
Swimming Pools
Food & Beverage
Arts Education
Golf Course
Business/ficketOffice
Arts Services
Neighborhood Ctrs.
River Festival
Parks
Horizons Grants Program
Recreation
Forestry
Cemetery
Building Maintenance
' Coatnct Position
Finance & Admin.
Rod Franz
City Clerk
Accounting
Utility Accounting
Treasurer
(Rev. 5/99)
City of Salina, Kansas
List of Principal Officials
City Commission
Monte Shadwick, Mayor
Alan Jilka, Vice Mayor
Kristin M. Seaton, Commissioner
Larry Mathews, Commissioner
Don Heath, Commissioner
Cily Staff
Dennis M. Kissinger, City Manager
Michael Morgan, Deputy City Manager
Jason Gage, Assistant City Manager
Rodney Franz, Director of Finance and Administration
Don Hoff, Director of Utilities
Jim Hill, Chief of Police
Tom Girard, Fire Chief
Shawn O'Leary, Director of Engineering and General Services
Keith Rawlings, Bicentennial Center Manager
Steve Snyder, Parks and Recreation Director
Roy Dudark, Planning and Community Development Director
Martha Rhea, Director of Arts and Humanities
Kaye Crawford, Human Relations Director
Greg Bengston, City Attorney
David Larrick, Information Services Director
xiv
FINANCIAL SECTION
This page left blank intentionally.
234 South Main Y!�—
P.O. Box 1020 TAU
Ottawa, Kansas 66067
(785) 242 -3170
(785) 242 -9250 FAX
, \Jer oGaeddert CHARTERED
`J Certified Public Accountants
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
To the Honorable Mayor
and the Board of the City Commissioners
City of Salina, Kansas
W. Keith Gaeddert
Lucille L. Hinderliter
Raymond E. Meyer, Jr.
We have audited the accompanying general purpose financial statements of the City of Salina, Kansas as of and for
the year ended December 31, 1998 as listed in the table of contents to the financial section. These general purpose
financial statements are the responsibility of the City's management. Our responsibility is to express an opinion on
these general purpose financial statements based on our audit. We did not audit the financial statements of the
Salina Airport Authority and the Housing Authority of the City of Salina, which are discretely presented
component units in the accompanying financial statements. Those financial statements were audited by other
auditors whose reports thereon have been furnished to us, and our opinion, insofar as it relates to the amounts
included for the Salina Airport Authority and the Housing Authority of the City of Salina, is based solely on the
reports of the other auditors.
We conducted our audit in accordance with generally accepted auditing standards; the Kansas Municipal Audit
Guide and Government Auditing Standards, issued by the Comptroller General of the United States. Those
standards require that we plan and perform the audit to obtain reasonable assurance about whether the general
purpose financial statements are free of material misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also
includes assessing the accounting principles used and significant estimates made by management, as well as
evaluating the overall general purpose financial statement presentation. We believe that our audit and the report of
other auditors provide a reasonable basis for our opinion.
In our opinion, based on our audit and the reports of other auditors, the general purpose financial statements
referred to above present fairly, in all material respects, the financial position of the City of Salina, Kansas as of
December 31, 1998, and the results of its operations and cash flows of its proprietary fund types and
nonexpendable trust funds for the year then ended in conformity with generally accepted accounting; principles.
In accordance with Government Auditing Standards, we have also issued a report dated June 9, 1999 on our
consideration of the City of Salina, Kansas' internal control structure and a report dated June 9, 1999 on its
compliance with laws and regulations.
Our audit was conducted for the purpose of forming an opinion on the general purpose financial statements taken
as a whole. The combining, individual fund and account group financial statements, schedules and additional
information listed in the table of contents to the financial section are presented for purposes of additional analysis
and are not a required part of the general purpose financial statements of the City of Salina, Kansas. Such
additional information has been subjected to the auditing procedures applied in the audit of the general purpose
financial statements and, in our opinion, is fairly presented in all material respects in relation to the general
purpose financial statements taken as a whole.
A&
AML
INPACT
N'11111 1111 NIT1111 11
The year 2000 information on page 129 is not a required part of the basic financial statements but is supplementary
information required by the Government Accounting Standards Board. We have applied certain limited procedures,
which consisted principally of inquiries of management regarding the methods of measurement and presentation of the
supplementary information. However, we did not audit the information and do not express an opinion on it. In
addition, we do not provide assurance that the City of Salina, Kansas, is or will become year 2000 compliant, that the
City's year 2000 remediation efforts will be successful in whole or in part, or that parties with which the City of Salina,
Kansas, does business are or will become year 2000 compliant.
The other data included in this report, designated as the "Statistical Section" in the table of contents, has not been
audited by us and, accordingly, we express no opinion on that data.
, L " O"M/
June 9, 1999
GENERAL PURPOSE FINANCIAL STATEMENTS
City of Salina, Kansas
COMBINED BALANCE SHEET
ALL FUND TYPES, ACCOUNT GROUPS AND
DISCRETELY PRESENTED COMPONENT UNITS
December 31, 1998
ASSETS AND OTHER DEBITS
ASSETS
Cash and investments
Cash and investments -
non- expendable trusts
Cash with fiscal agent
Receivables (net of allowance
for uncollectibles)
Accounts
Taxes
Grants
Interest
Notes
Inventory and prepaid supplies
Due from funds
Restricted assets
Cash and investments
Fixed assets (net of accumulated
depreciation, where applicable)
Financing leases
Deferred charges
OTHER DEBITS
Amount available in debt service
funds
Amount to be provided for
retirement of general long -term
debt
Total assets and other
debits
LIABILITIES, EQUITY
AND OTHER CREDITS
0 0
0 0
$ 9,438,818 $ 7,028,266 $ 1,663,332 $ 205,929
LIABILITIES
Governmental Fund Types
Accounts payable
$ 229,451 $
Special
Debt
Capital
General
Revenue
Service
Projects
236,927
Due to funds
$ 5,655,273 $
3,231,365 $
741,310 $
205,929
0
0
0
0
0
0
5,545
0
192,204
57,745
0
0
3,051,231
3,728,025
916,477
0
5,791
180
0
0
121,156
0
0
0
0
10,951
0
0
120,593
0
0
0
292,570
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0 0
0 0
$ 9,438,818 $ 7,028,266 $ 1,663,332 $ 205,929
LIABILITIES
Accounts payable
$ 229,451 $
53,162 $
0 $
0
Retainage payable
0
18,684
0
236,927
Due to funds
0
292,570
0
0
Meter deposits payable
0
0
0
0
Health claims payable
0
0
0
0
Matured principal and
interest payable
0
0
5,545
0
The accompanying notes are an integral part of this statement.
3
Statement 1
Proprietary
Fiduciary
21,967 $
0 $
Total
Fund Types
Fund Types
Account Groups
Primary
0
0
523,142
General
General
Government
0
0
Internal
Trust and
Fixed
Long-
(Memoran-
Enterprise
Service
Agency
Assets
Term Debt
dum Only)
0
$ 12,555,286 $
2,466,153 $
238,656 $
0 $
0 $
25,093,972
0
0
234,428
0
0
234,428
0
0
0
0
0
5,545
787,373
0
0
0
0
1,037,322
0
0
0
0
0
7,695,733
0
0
0
0
0
5,971
0
0
0
0
0
121,156
0
0
0
0
0
10,951
430,274
46,514
0
0
0
597,381
0
0
0
0
0
292,570
11,916,585
0
0
0
0
11,916,585
53,907,577
436,176
0
24,845,309
0
79,189,062
0
0
0
0
0
0
575,065
0
0
0
0
575,065
0
0
0
0
741,310
741,310
0
0
0
0
17,094,769
117,094,769
$ 80,172,160 $
2,948,843 $
473,084 $
24,845,309 $
17,836,079 $
144,611,820
$ 676,274 $
61,765 $
21,967 $
0 $
0 $
1,042,619
267,531
0
0
0
0
523,142
0
85,252
0
0
0
0
0
0
0
292,570
0
503,413
0
0
0
0
85,252
503,413
0
0
0
0
0
5,545
4 cont.
This page left blank intentionally.
City of Salina, Kansas
COMBINED BALANCE SHEET
ALL FUND TYPES, ACCOUNT GROUPS AND
DISCRETELY PRESENTED COMPONENT UNITS
December 31, 1998
ASSETS AND OTHER DEBITS
ASSETS
Cash and investments
Cash and investments -
non- expendable trusts
Cash with fiscal agent
Receivables (net of allowance
for uncollectibles)
Accounts
Taxes
Grants
Interest
Notes
Inventory and prepaid supplies
Due from funds
Restricted assets
Cash and investments
Fixed assets (net of accumulated
depreciation, where applicable)
Financing leases
Deferred charges
OTHER DEBITS
Amount available in debt service
funds
Amount to be provided for
retirement of general long -term
debt
Total assets and other
debits
LIABILITIES, EQUITY
AND OTHER CREDITS
LIABILITIES
Accounts payable
Retainage payable
Due to funds
Meter deposits payable
Health claims payable
Matured principal and
interest payable
Statement I
Page 2
Total
167,788 $
69,969 $
Total
Primary
Component
Units
Reporting
Government
Salina
Salina
Entity
(Memoran-
Airport
Housing
(Memoran-
dum Only)
Authority
Authority
dum Only)
5,545
0
$ 25,093,972 $
1,133,689 $
646,376 $
26,874,037
234,428
0
0
234,428
5,545
0
0
5,545
1,037,322
46,728
87,033
1,171,083
7,695,733
750,142
0
8,445,875
5,971
0
0
5,971
121,156
0
0
121,156
10,951
0
0
10,951
597,381
0
0
597,381
292,570
0
0
292,570
11,916,585
85,000
67,888
12,069,473
79,189,062
24,121,299
6,823,571
110,133,932
0
1,319,491
0
1,319,491
575,065
68,137
8,069
651,271
741,310
0
0
741,310
0
0 17,094,769
$ 144,611,820 $ 27,524,486 $ 7,632,937 $ 179,769,243
$ 1,042,619 $
167,788 $
69,969 $
1,280,376
523,142
0
0
523,142
292,570
0
0
292,570
85,252
0
0
85,252
503,413
0
0
503,413
5,545
0
0
5,545
The accompanying notes are an integral part of this statement.
5
cont.
City of Salina, Kansas
COMBINED BALANCE SHEET
ALL FUND TYPES, ACCOUNT GROUPS AND
DISCRETELY PRESENTED COMPONENT UNITS
December 31, 1998
EQUITY AND OTHER CREDITS
Investment in general fixed assets
0
Governmental Fund Types
0
0
Contributed capital
Special
Debt
Capital
0
General
Revenue
Service
Projects
LIABILITIES - continued
Reserved for bond retirement
0
0
0
Payable from restricted assets
Reserved for postclosure care
0
0
0
Accrued interest payable
$ 0 $
0 $
0 $
0
Revenue bonds payable - current
0
0
0
0
Deferred interest - financing leases
0
0
0
0
Accrued compensated absences
0
0
0
0
Loans payable - current
0
0
0
0
General obligation bonds - current
0
0
0
0
Temporary notes payable
0
0
0
0
Loans payable
0
0
0
0
General obligation bonds payable
0
0
0
0
Revenue bonds payable
0
0
0
0
Mortgages payable
0
0
0
0
Landfill closure and postclosure
0
0
0
0
Deferred revenue
2,193,856
3,185,766
916,477
0
Total liabilities
2,423,307
3,550,182
922,022
236,927
EQUITY AND OTHER CREDITS
Investment in general fixed assets
0
0
0
0
Contributed capital
0
0
0
0
Retained Earnings
Reserved for bond retirement
0
0
0
0
Reserved for postclosure care
0
0
0
0
Unreserved
0
0
0
0
Fund balances
Reserved for encumbrances
233,720
471,062
0
881,341
Reserved for inventory
120,593
0
0
0
Unreserved
Designated for debt service
0
0
741,310
0
Undesignated(deficit)
6,661,198
3,007,022
0
(912,339)
Total equity and other credits
7,015,511
3,478,084
741,310
(30,998)
Total liabilities, equity and
other credits
$ 9,438,818 $
7,028,266 $
1,663,332 $
205,929
The accompanying notes are an integral part of this statement. ,
6
Statement I
Page
Proprietary
Proprietary
Fiduciary
Total
Fund Types
Fund Types
Fund Types
Account Groups
Primary
General
eneral
Government
Internal
Trust and
Fixed
Long-
(Memoran-
Enterprise
Service
Agency
Assets
Term Debt
dum Only)
$ 343,877 $
0 $
0 $
0 $
0 $
343,877
700,000
0
0
0
0
700,000
0
0
0
0
0
0
440,634
42,638
0
0
1,718,890
2,202,162
15,013
0
0
0
0
15,013
768,385
0
0
0
1,752,481
2,520,866
1,500,000
0
0
0
5,040,000
6,540,000
920,842
0
0
0
0
920,842
6,311,846
0
0
0
9,324,708
15,636,554
25,600,000
0
0
0
0
25,600,000
0
0
0
0
0
0
986,591
0
0
0
0
986,591
0
0
0
0
0
6,296,099
38,616,245
607,816
21,967
0
17,836,079
64,214,545
0
0
0
24,845,309
0
24,845,309
8,661,316
621,543
0
0
0
9,282,859
3,501,554
0
0
0
0
3,501,554
92,520
0
0
0
0
92,520
29,300,525
1,719,484
0
0
0
31,020,009
0
0
0
0
0
1,586,123
0
0
0
0
0
120,593
0
0
0
0
0
741,310
0
0
451,117
0
0
9,206,998
41,555,915
2,341,027
451,117
24,845,309
0
80,397,275
$ 80,172,160 $
2,948,843 $
473,084 $
24,845,309 $
17,836,079 $
1,14,611,820
7 Cont.
This page left Glarck interntioaaHy.
City of Salina, Kansas
Statement 1
Page 4
COMBINED BALANCE SHEET
ALL FUND TYPES, ACCOUNT GROUPS AND
DISCRETELY PRESENTED COMPONENT UNITS
December 31, 1998
The accompanying notes are an integral part of this statement.
Total
Total
Primary
Component Units
Reporting
Government
Salina
Salina
Entity
(Memoran-
Airport
Housing
(Memoran-
dum Only)
Authority
Authority
dum Only)
LIABILITIES - continued
Payable from restricted assets
Accrued interest payable
$ 343,877 $
156,560 $
0 $
500,437
Revenue bonds payable - current
700,000
55,000
0
755,000
Deferred interest - financing leases
0
64,868
0
64,868
Accrued compensated absences
2,202,162
0
0
2,202,162
Loans payable - current
15,013
48,013
0
63,026
General obligation bonds - current
2,520,866
625,000
0
3,145,866
Temporary notes payable
6,540,000
0
0
6,540,000
Loans payable
920,842
325,770
0
1,246,612
General obligation bonds payable
15,636,554
5,545,000
0
21,181,554
Revenue bonds payable
25,600,000
500,000
0
26,100,000
Mortgages payable
0
0
658,480
658,480
Landfill closure and postclosure
986,591
0
0
986,591
Deferred revenue
6,296,099
750,142
6,023
7,052,264
Total liabilities
64,214,545
8,238,141
734,472
73,187,158
EQUITY AND OTHER CREDITS
Investment in general fixed assets
24,845,309
0
6,823,401
31,668,710
Contributed capital
9,282,859
10,602,580
0
19,885,439
Retained Earnings
Reserved for bond retirement
3,501,554
0
0
3,501,554
Reserved for postclosure care
92,520
0
0
92,520
Unreserved
31,020,009
8,683,765
0
39,703,774
Fund balances
Reserved for encumbrances
1,586,123
0
0
1,586,123
Reserved for inventory
120,593
0
0
120,593
Unreserved
Designated for debt service
741,310
0
0
741,310
Undesignated (deficit)
9,206,998
0
75,064
9,282,062
Total equity and other credits
80,397,275
19,286,345
6,898,465
106,582,085
Total liabilities, equity and
other credits
$ 144,611,820 $
27,524,486 $
7,632,937 $
179,769,243
The accompanying notes are an integral part of this statement.
City of Salina, Kansas
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -
ALL GOVERNMENTAL FUND TYPES, EXPENDABLE TRUST FUNDS
AND DISCRETELY PRESENTED COMPONENT UNITS
For the fiscal year ended December 31, 1998
The accompanying notes are an integral part of this statement.
9
Governmental Fund Types
Special
Debt
Capital
General
Revenue
Service
Projects
Revenues
-
Taxes $
13,411,693
$ 4,402,398
$ 1,550,848 $
0
Intergovernmental
1,503,013
1,705,780
0
0
Charges for services
2,296,635
2,554,921
0
0
Fines
894,278
1,115
0
0
Special assessments
0
75,594
974,648
323,469
Use of money and property
239,111
102,601
72,957
114,943
Reimbursements
74,752
52,395
0
265,155
Miscellaneous
341,010
46,186
127,301
0
Total revenues
18,760,492
8,940,990
2,725,754
703,567
Expenditures
Current
General government
2,554,548
4,764,833
0
0
Public safety
7,777,224
48,198
0
0
Public works
1,987,342
224,377
0
0
Parks and recreation
1,941,834
0
0
0
Cultural
496,483
0
0
0
Community development
130,576
129,972
0
0
Health and welfare
425,485
87,333
0
0
Bicentennial Center
0
2,184,746
0
0
Other
349,859
0
0
0
Cash reserve
24,981
0
0
0
Capital outlay
2,057,327
1,123,973
0
4,435,259
Debt service
Principal
0
0
2,372,468
3,645,000
Interest and other charges
0
0
485,611
191,035
Total expenditures
17,745,659
8,563,432
2,858,079
8,271,294
Excess (deficiency) of revenues
over (under) expenditures
1,014,833
377,558
(132,325)
(7,567,727)
The accompanying notes are an integral part of this statement.
9
Statement 2
Fiduciary
Total
Component
Total
Fund Type
Primary
Unit
Reporting
Government
Salina
Entity
Expendable
(Memoran-
Housing
(Memoran-
Trust
dum Only)
Authority
dum Only)
$ 0
$ 19,364,939
$ 0
$ 19,364,939
0
3,208,793
995,423
4,204,216
0
4,851,556
250,881
5,102,437
0
895,393
0
895,393
0
1,373,711
0
1,373,711
2,080
531,692
13,299
544,991
0
392,302
0
392,302
0
514,497
212,997
727,494
2,080
31,132,883
1,472,600
32,605,483
0
7,319,381
0
7,319,381
0
7,825,422
0
7,825,422
0
2,211,719
0
2,211,719
282
1,942,116
0
1,942,116
0
496,483
0
496,483
0
260,548
838,302
1,098,850
0
512,818
0
512,818
0
2,184,746
0
2,184,746
0
349,859
138,314
488,173
0
24,981
0
24,981
0
7,616,559
237,590
7,854,149
0
6,017,468
0
6,017,468
0
676,646
44,972
721,618
282
37,438,746
1,259,178
38,697,924
1,798
(6,305,863)
213,422
(6,092,441)
10 cont.
City of Salina, Kansas
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -
ALL GOVERNMENTAL FUND TYPES, EXPENDABLE TRUST FUNDS
AND DISCRETELY PRESENTED COMPONENT UNITS
For the fiscal year ended December 31, 1998
Other financing sources (uses)
Operating transfers in
Operating transfers out
Bond and temporary note proceeds
Sale of assets
Total other financing sources (uses)
Excess (deficiency) of revenues and other
sources over (under) expenditures and
other uses
Fund balances, January I
Residual equity transfer in
Residual equity transfer out
Fund balances (deficit), December 31
Governmental Fund Types
486,802
Special
Debt
Capital
General
Revenue
Service
Projects
$ 17,000 $
877,072 $
0
$ 0
(591,127)
(302,945)
0
0
0
0
0
4,661,740
46,096
0
0
0
(528,031)
574,127
0
4,661,740
486,802
951,685
(132,325)
(2,905,987)
6,213,305
2,935,695
867,759
2,786,973
409,296
0
5,876
93,892
(93,892)
(409,296)
0
(5,876)
$ 7,015,511 $
3,478,084 $
741,310 $
(30,998)
The accompanying notes are an integral part of this statement.
I
Statement 2
Page 2
Fiduciary
Total
Component
Total
Fund Type
Primary
Unit
Reporting
0
Government
Salina
Entity
Expendable
(Memoran-
Housing
(Memoran-
Trust
dum Only)
Authority
dum Only)
$ 0
$ 894,072
$ 0
$ 894,072
0
(894,072)
0
(894,072)
0
4,661,740
0
4,661,740
0
46,096
0
46,096
0
4.707.836
0
4 707 R '16
1,798
(1,598,027)
213,422
(1,384,605)
38,553
12,842,285
(138,358)
12,703,927
0
509,064
0
509,064
0
(509,064)
0
(509,064)
$ 40,351
$ 11,244,258 $
75,064
$ 11,319,322
12
City of Salina, Kansas
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -
ACTUAL AND BUDGET - GENERAL, SPECIAL REVENUE AND DEBT SERVICE FUNDS
For the fiscal year ended December 31, 1998
General Fund
Total revenues
Expenditures
Current
General government
Public safety
Public works
Parks and recreation
Cultural
Community development
Health and welfare
Bicentennial Center
Other
Capital outlay
Debt service
Principal
Interest and other charges
Cash reserve
Total expenditures
Excess (deficiency) of revenues over (under)
expenditures
Other financing sources (uses)
Operating transfers in
Operating transfers out
Sale of assets
Total other financing sources (uses)
18,962,060
2,554,948
7,838,111
2,014,258
1,941,835
496,483
130,576
425,485
0
349,859
1,127,798
18,031,504
2,159,675
8,023,157
2,087,643
1,970,874
499,225
0
425,485
0
0
935,000
0 0
0 0
A c 12L17 000
14 017n 12 G12
^1 n0'1 '7n'7
17,000
(591,127)
A-' nnc
(528,031)
21,468,947
(3,43 7,443 )
17,000
0
15,000
Z1) Ann
The accompanying notes are an integral part of this statement.
13
variance
Favorable
(Unfavorable)
$ 954,365
(74,912)
113,699
0
320,479
(340,209)
23,752
(66,618)
nin ccc
(395,273)
185,046
73,385
29,039
2,742
(130,576)
0
0
(349,859)
(192,798)
0
0
5,367,888
A coo CAA
f <11n 1 Gn
0
(591,127)
11 nn.<
(560,031)
Actual
Budget
Revenues
Taxes
$ 13,488,414
$ 12,534,049
Intergovernmental
1,497,223
1,572,135
Fines, fees and permits
2,545,358
2,431,659
Special assessments
0
0
Charges for services
962,940
642,461
Use of money and property
359,991
700,200
Reimbursements
74,752
51,000
Miscellaneous revenues
33,382
100.000
Total revenues
Expenditures
Current
General government
Public safety
Public works
Parks and recreation
Cultural
Community development
Health and welfare
Bicentennial Center
Other
Capital outlay
Debt service
Principal
Interest and other charges
Cash reserve
Total expenditures
Excess (deficiency) of revenues over (under)
expenditures
Other financing sources (uses)
Operating transfers in
Operating transfers out
Sale of assets
Total other financing sources (uses)
18,962,060
2,554,948
7,838,111
2,014,258
1,941,835
496,483
130,576
425,485
0
349,859
1,127,798
18,031,504
2,159,675
8,023,157
2,087,643
1,970,874
499,225
0
425,485
0
0
935,000
0 0
0 0
A c 12L17 000
14 017n 12 G12
^1 n0'1 '7n'7
17,000
(591,127)
A-' nnc
(528,031)
21,468,947
(3,43 7,443 )
17,000
0
15,000
Z1) Ann
The accompanying notes are an integral part of this statement.
13
variance
Favorable
(Unfavorable)
$ 954,365
(74,912)
113,699
0
320,479
(340,209)
23,752
(66,618)
nin ccc
(395,273)
185,046
73,385
29,039
2,742
(130,576)
0
0
(349,859)
(192,798)
0
0
5,367,888
A coo CAA
f <11n 1 Gn
0
(591,127)
11 nn.<
(560,031)
Statement 3
14 cont.
Special Revenue Funds
Debt Service Funds
Variance
Vance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
$ 4,177,572
$ 4,165,005
$ 12,567
$ 1,550,848
$ 1,591,283 $
(40,435)
1,611,637
1,520,617
91,020
0
0
0
1,115
0
1,115
0
0
0
70,703
82,000
(11,297)
974,648
1,093,600
(118,952)
986,518
717,000
269,518
0
0
0
86,108
20,000
66,108
72,957
50,000
22,957
888
0
888
0
0
0
41,277
42,000
(723)
127,301
0
127,301
6,975,818
6,546,622
429,196
2,725,754
2,734,883
(9,129)
3,456,462
3,497,725
41,263
0
0
0
224,377
222,614
(1,763)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
87,333
87,333
0
0
0
0
1,157,859
1,200,390
42,531
0
0
0
0
0
0
0
0
0
1,347,103
2,057,400
710,297
0
0
0
0
0
0
2,372,468
2,205,312
(167,156)
0
0
0
485,611
698,833
213,222
0
987,559
987,559
0
435,060
435,060
6,273,134
8,053,021
1,779,887
2,858,079
3,339,205
481,126
702,684
(1,506,399)
2,209,083
(132,325)
(604,322)
471,997
594,322
796,000
(201,678)
0
0
0
(302,945)
(308,275)
5,330
0
0
0
0
0
0
0
0
0
291,377
487,725
(196,348)
0
0
0
14 cont.
City of Salina, Kansas
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -
ACTUAL AND BUDGET - GENERAL, SPECIAL REVENUE AND DEBT SERVICE FUNDS
For the fiscal year ended December 31, 1998
Excess (deficiency) of revenues and other
sources over (under) expenditures and
other uses
Unreserved fund balances, January I
Prior year cancelled encumbrances
Residual equity transfer in
Residual equity transfer out
Unreserved fund balances, December 31
Receivables reconciliation
Inventory reconciliation
Retainage reconciliation
Encumbrance reconciliation
Non - budgeted funds
Fund balances, December 31
General Fund
a rya nce
Favorable
Actual Budget (Unfavorable)
$ 1,554,676
3,508,943
105,649
409,296
(93,892)
5,484,672
1,176,526
120,593
0
233,720
0
$ 7,015,511
$ (3,405,443) $ 4,960,119
2,664,335 844,608
0 105,649
741,108 (331,812)
0 (93,892)
$ 0 $ 5,484,672
The accompanying notes are an integral part of this statement.
15
Special Revenue Funds
Variance
Favorable
Actual Budget (Unfavorable)
$ 994,061
1,779,588
0
0
(409,296)
2,364,353
600,814
0
(18,684)
471,062
60,539
$ 3,478,084
$ (1,018,674) $ 2,012,735
1,459,073 320,515
0 0
0 0
0 (409,296)
$ 440,399 $ 1,923,954
16
Statement 3
Page 2
Debt Service Funds
Variance
Favorable
Actual Budget (Unfavorable)
$ (132,325) $ (604,322) $ 471,997
867,759 604,322 263,437
0 0 0
5,876 0 5,876
0 0 0
741,310 $ 0 $ 741,310
0
0
0
0
0
$ 741,310
City of Salina, Kansas
COMBINED STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN RETAINED EARNlNGS/FUND BALANCES
ALL PROPRIETARY FUND TYPES, SIMILAR TRUST FUNDS AND
DISCRETELY PRESENTED COMPONENT UNITS
For the fiscal year ended December 31, 1998
Operating revenues
Intergovernmental
Charges for services
Reimbursements
Miscellaneous
Total operating revenues
Operating expenses
General government
Public works
Recreation
Other
Depreciation
Total operating expenses
Operating income (loss)
Nonoperating revenues (expenses)
Use of money and property
Bond issuance costs
Debt service
Mill levy
Gain (loss) on disposition of fixed assets
Total nonoperating revenues (expenses)
Net income (loss)
Add depreciation on assets acquired through
Federal contributions
Increase (decrease) in
retained earnings /fund balances
Retained earnings /fund balances, January 1
Restatement
Retained earnings /fund balances, December 31
The accompanying notes are an integral part of this statement.
17
Fiduciary
Proprietary Fund Types
Fund Type
Non-
Internal
expendable
Enterprise
Service
Trust
$ 788,994 $
0 $
0
15,084,999
4,400,844
6,816
31,192
170,808
0
215,813
3,925
0
16,120,998
4,575,577
_
6,816
0
4,900,628
0
10,401,305
0
0
708,308
0
0
0
0
35
2,710,800
171,218
0
13,820,413
5,071,846
_
35
2,300,585
(496,269)
6,781
1,447,728
142,672
11,995
(55,221)
0
0
(1,807,148)
0
0
0
0
0
(27,660)
(38,641)
0
(442,301)
104,031
_
11,995
1,858,284
(392,238)
18,776
0
0
0
1,858,284
(392,238)
18,776
31,102,292
2,111,722
215,652
(65,977)
0
0
$ 32,894,599 $
1,719,484 $
234,428
The accompanying notes are an integral part of this statement.
17
Statement 4
Total
Component
Total
Primary
Unit
Reporting
Government
Salina
Entity
(Memorandum
Airport
(Memorandum
Only)
Authority
Only)
$ 788,994 $
0
$ 788,994
19,492,659
1,254,115
20,746,774
202,000
0
202,000
219,738
22,128
241,866
4,900,628
0
4,900,628
10,401,305
0
10,401,305
708,308
0
708,308
35
920,425
920,460
2,882,018
891,612
3,773,630
18,892,294
1,812,037
20,704,331
1,811,097 (535,794) 1,275,303
1,602,395
245,473
1,847,868
(55,221)
0
(55,221)
(1,807,148)
(207,130)
(2,014,278)
0
322,270
322,270
(66,301)
0
(66,301)
(326,275)
360,613
34,338
1,484,822
(175,181)
1,309,641
1,484,822 401,240 1,886,062
33,429,666 8,282,525 41,712,191
(65,977) 0 (65,977)
$ 34,848,511 $ 8,683,765 $ 43,532,276
18
City of Salina, Kansas
COMBINED STATEMENT OF CASH FLOWS
ALL PROPRIETARY FUND TYPES, SIMILAR TRUST FUNDS AND
DISCRETELY PRESENTED COMPONENT UNITS
For the fiscal year ended December 31, 1998
Cash flows from operating activities
Cash received from customers and users
Cash received from quasi - external transactions
Cash paid to suppliers and employees
Cash paid for quasi - external transactions
Operating grant receipts
Other operating receipts
Net cash provided by (used in)
operating activities
Cash flows from capital and related
financing activities
Purchase and construction of fixed assets
Proceeds from issuance of debt
Principal payments - temporary notes
Principal payments - loans
Principal payments - gen. obligation bonds
Principal payments - revenue bonds
Interest paid
Bond issuance costs
Proceeds from property tax
Principal received on financing leases
Interest received on financing leases
Principal received on long -term note
Contributed capital
Net cash used in capital and
related financing activities
Cash flows from investing activities
Interest received
Net increase (decrease) in cash and
cash equivalents
Cash and cash equivalents, January 1
Cash and cash equivalents, December 31
Proprietary Fund Types
Internal
Enterprise Service
Fiduciary
Fund Type
Non-
expendable
Trust
$ 15,079,467 $ 3,695,746 $ 6,816
0
895,038
0
(10,070,539)
(4,775,542)
(35)
(627,497)
(25,121)
0
788,994
0
0
247,005
3,925
0
5,417,430
(205,954)
6,781
(4,113,307)
(144,667)
0
2,435,855
0
0
(700,000)
0
0
0
0
0
(262,503)
0
0
(1,565,000)
0
0
(1,835,513)
0
0
(587,015)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
(6,627,483)
(144,667)
0
1,486,171
142,672
12,080
276,118
(207,949)
18,861
24,195,753 2,674,102 215,567
$ 24,471,871 $ 2,466,153 $ 234,428
The accompanying notes are an integral part of this statement.
19
Statement 5
Total
Component
Total
Primary
Unit
Reporting
Government
Salina
Entity
(Memorandum
Airport
(Memorandum
Only)
Authority
Only)
$ 18,782,029 $
1,285,986
$ 20,068,015
895,038
0
895,038
(14,846,116)
(916,812)
(15,762,928)
(652,618)
0
(652,618)
788,994
0
788,994
250,930
0
7 LA 1' A
250,930
C COI A't 1
C 7 1 0 '7 C'7
(4,257,974)
(6,150,886)
(10,408,860)
2,435,855
0
2,435,855
(700,000)
0
(700,000)
0
(47,067)
(47,067)
(262,503)
(2,995,000)
(3,257,503)
(1,565,000)
(50,000)
(1,615,000)
(1,835,513)
(156,973)
(1,992,486)
(587,015)
(1,255)
(588,270)
0
322,270
322,270
0
54,661
54,661
0
137,104
137,104
0
4,860,850
4,860,850
0
1,447,768
1,447,768
(6,772,150) (2,578,528) (9,350,678)
1 -AA A'VI 117 1AC 1 ^CA ALO
87,030 (2,096,209) (2,009,179)
'1'7 AOC A'77 7 71 A OAO 'fA Ann -
'b L /,1 /L,4JL a 1,L 18,02SY a LM,SY 1,141
20
cont.
City of Salina, Kansas
COMBINED STATEMENT OF CASH FLOWS
ALL PROPRIETARY FUND TYPES, SIMILAR TRUST FUNDS AND
DISCRETELY PRESENTED COMPONENT UNITS
For the fiscal year ended December 31, 1998
Cash and investments
Restricted cash and investments
Total cash and cash equivalents
Reconciliation of operating income (loss)
to net cash provided by operating
activities
Operating income (loss)
Adjustments to reconcile operating
income (loss) to net cash provided by
operating activities
Depreciation expense
(Increase) decrease in accounts receivable
(Increase) decrease in deposits receivable
(Increase) decrease in inventory
Increase (decrease) in accounts payable
Increase (decrease) in retainage payable
Increase (decrease) in accrued compensated absences
Increase (decrease) in meter deposits payable
Increase (decrease) in claims payable
Increase (decrease) in deferred income
Increase (decrease) in landfill closure and postclosure
Net cash provided by (used in)
operating activities
Fiduciary
Proprietary Fund Types Fund Type
Non -
Internal expendable
Enterprise Service Trust
$ 12,555,286 $ 2,466,153 $___2_34
,428
11,916,585 0 0
$ 24,471,871 $ 2,466,153 $ 234,428
$ 2,300,585 $ (496,269) $ 6,781
2,710,800
171,218
0
(9,484)
0
0
19,132
0
23,550
3,837
0
358,788
(22,935)
0
221,106
0
(22,287)
3,531
0
3,952
0
0
0
115,532
0
0
0
0
(169,580)
0
0
$ 5,417,430 $ (205,954) $ 6,781
NON -CASH TRANSACTIONS:
Fixed assets in the amount of $181,756 were transfered from the General Fixed Assets Account Group
to the Enterprise Funds. Fixed assets in the amount of $96,497 were transferred from the General Fixed
Assets Account Group to the Internal Service Funds. These transactions resulted in an increase in
Contributed Capital in the Enterprise Funds and Internal Service Funds by a corresponding amount.
The accompanying notes are an integral part of this statement.
21
Statement 5
Page 2
Total
Component
Total
Primary
Unit
Reporting
Government
Salina
Entity
(Memorandum
Airport
(Memorandum
Only)
Authority
Only)
$ 15,255,867 $
1,133,689
$ 16,389,556
11,916,585
85,000
12,001,585
$ 27,172,452 $ 1,218,689 $ 28,391,141
$ 1,811,097 $ (535,794) $ 1,275,303
2,882,018
891,612
3,773,630
(9,484)
(40,817)
(50,301)
19,132
0
19,132
27,387
0
27,387
335,853
35,313
371,166
221,106
0
221,106
(18,756)
0
(18,756)
3,952
0
3,952
115,532
0
115,532
0
18,860
18,860
(169,580)
0
(169,580)
$ 5,218,257 $ 369,174 $ 5,587,431
22
Tit is page left blank intentionally.
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of Salina is a municipal corporation governed by five elected commissioners. As required by generally
accepted accounting principles, these financial statements present the City and its component units, entities for
which the government is considered to be financially accountable. Blended component units, although legally
separate entities, are, in substance, part of the City's operations and so data from these units is combined with data
of the primary government. The city has no blended component units to present for the year ended December 31,
1998. Each discretely presented component unit is reported in a separate column in the combined fmancial
statements to emphasize it is legally separated from the government.
Discretely Presented Component Units
City of Salina Airport Authority - The Salina Airport Authority (Airport Authority) was created for the
purpose of accepting as surplus property portions of the former Schilling A.F.B which was closed by the United
States Department of Defense in June, 1965. One of the primary functions of the Airport Authority is to facilitate
the continued growth of jobs and payroll at the Airport Industrial Center. The Airport Authority is managed and
controlled by a five- member Board of Directors appointed by the Salina City Commission. The Airport Authority
is reported as an enterprise fund. The Airport Authority has a December 31 fiscal year end.
Housing Authority of the City of Salina - The purpose of the Housing Authority of the City of Salina (Housing
Authority) is to administer Public Housing Programs authorized by the United States Housing Act of 1937. The
governing board is appointed by the Mayor of the City of Salina. The financial liability of the Housing Authority is
essentially supported by the operating and debt service subsidies received under contract from the Federal
government. The Housing Authority is reported as a governmental fund type. The Housing Authority has a June
30 fiscal year end. Information in the accompanying financial statements covers the fiscal year ended June 30,
1998.
Complete financial statements for each of the individual component units may be obtained at the entity's
administrative offices.
Salina Airport Authority Housing Authority of
3237 Arnold Ave. the City of Salina
Salina, KS 469 S 5th
Salina, KS
Joint Ventures
The City of Salina also participates with Saline County in two joint ventures. The Salina - Saline County Board of
Health was organized by the City and County to promote public health. The Salina County-City Building
Authority was organized by the City and County to acquire, operate and maintain facilities for the administrative
offices of both governments. The primary governments each have an ongoing financial responsibility for the joint
ventures. Separate financial statements are available from the governing boards of each joint venture.
Board of Building
Health Authority
Total fund balance, December 31, 1998 $ 556,261 $ 308,842
Total revenues, year ended December 31, 1998
Total revenues from City of Salina
23
2,716,106 608,119
425,485 223,566
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -continued
B. Measurement Focus, Basis of Accounting and Basis of Presentation
The accounts of the City are organized and operated on the basis of funds and account groups. A fund is an
independent fiscal and accounting entity with a self - balancing set of accounts. Fund accounting segregates funds
according to their intended purpose and is used to aid management in demonstrating compliance with finance-
related legal and contractual provisions. The minimum number of funds are maintained consistent with legal and
managerial requirements. Account groups are a reporting device to account for certain assets and liabilities of the
governmental funds not recorded directly in those funds.
The city has the following fund types and account groups.
Governmental Funds are used to account for the City's general government activities. Governmental fund types
use the flow of current financial resources measurement focus and the modified accrual basis of accounting. Under
the modified accrual basis of accounting revenues are recognized when susceptible to accrual (i.e., when they are
"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 pay liabilities of the current
period. The City considers property taxes as available if they are collected within 60 days after year end. A one -
year availability period is used for revenue recognition for all other governmental fund revenues. Expenditures are
recorded when the related fund liability is incurred, except for unmatured interest on general long -term debt which
is recognized when due, and certain compensated absences and claims and judgments which are recognized when
the obligations are expected to be liquidated with expendable available financial resources.
Property taxes, franchise taxes, licenses, interest revenue, special assessments and charges for services are
susceptible to accrual. Sales taxes collected and held by the State at year end on behalf of the City are also
recognized as revenue. Entitlements and shared revenues are recorded at the time of receipt or earlier if the
susceptible to accrual criteria are met. Expenditure - driven grants are recognized as revenue when the qualifying
expenditures have been incurred and all other grant requirements have been met.
The City reports deferred revenue on its combined balance sheet. Deferred revenues arise when a potential
revenue does not meet both the "measurable" and "available" criteria for recognition in the current pea i _. J
Deferred revenues also arise when resources are received by the City before it has a legal claim to them, as 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 City has a legal claim to the resources, the liability for deferred
revenue is removed from the combined balance sheet and revenue is recognized.
Governmental funds include the following fund types:
The general fund is the City's primary operating fund. It accounts for all financial resources of the general
government, except those required to be accounted for in another fund.
The special revenue funds account for revenue sources that are legally restricted to expenditure for specific
purposes (not including expendable trusts or major capital projects).
The debt service funds account for the servicing of the general long -term debt not being financed by proprietary
or nonexpendable trust funds of the City.
The capital projects funds account for the acquisition of fixed assets or the construction of major capital projects
not being financed by the proprietary or nonexpendable trust funds of the City.
24
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued
B. Measurement Focus, Basis of Accounting and Basis of Presentation - continued
Proprietary funds are accounted for on the flow of economic resources measurement focus and luse the accrual
basis of accounting. Under this method, revenues are recorded when earned and expenses are recorded at the
time liabilities are incurred. The government applies all applicable FASB pronouncements in accounting and
reporting for its proprietary operations. Proprietary funds include the following fund types:
The enterprise funds are used to account for those operations that are financed and operated in a manner similar to
private business or where the board has decided that the determination of revenues earned, costs incurred and/or
net income is necessary for management accountability.
The internal service funds account for operations that provide services to other departments or agencies of the
government, or to other governments, on a cost - reimbursement basis.
Fiduciary funds account for assets held by the City in a trustee capacity or as an agent on behalf of others. Trust
funds account for assets held by the City under the terms of a formal trust agreement.
The expendable trust funds are accounted for in essentially the same manner as the governmental fund types,
using the same measurement focus and basis of accounting. Expendable trust funds account for assets where both
the principal and interest may be spent.
The nonexpendable trust funds are accounted for in essentially the same manner as the proprietary funds, using
the same measurement focus and basis of accounting. Nonexpendable trust funds account for assets of which the
principle may not be spent.
The agency funds are custodial in nature and do not present results of operations or have a measurement focus.
Agency funds are accounted for using the modified accrual basis of accounting. These funds are used to account
for assets that the City holds for others in an agency capacity.
Account Groups. The general fixed assets account group is used to account for fixed assets of the City. The
general long -term debt account group is used to account for general long -term debt and certain other liabilities
of the City.
C. Assets, Liabilities and Equity
1. Pooled Cash and Investments
The City maintains a cash and investment pool that is available for use by all funds managed by the city. Each
fund type's portion of this pool is displayed on the combined balance sheet as "Cash and Investments". The city's
cash and cash equivalents are considered to be cash on hand, demand deposits and short-term investments with
original maturities of three months or less from the date of acquisition.
Investments in the Kansas Municipal Pool are carried at fair value.
Cash balances from all funds are invested to the extent available in certificates of deposit and other authorized
investments. Investments with maturity dates greater than three months are stated separately. Earnings from these
investments, unless specifically designated, are allocated monthly to the investing fund based on the percentage of
funds invested to total investments. All investments are carried at fair value.
25
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued
C. Assets, Liabilities and Equity- continued
2. Receivables and Payables
Transactions between funds that are representative of lending/borrowing arrangements outstanding at the end of
the fiscal year are referred to as either " interfund receivables /payables" (i.e., the current portion of interfund loans)
or "advances to /from other funds" (i.e., the non - current portion of interfund loans). All other outstanding balances
between funds are reported as "due to /from other funds ".
Accounts Receivable. The City records revenues when services are provided. All receivables are shown net of an
allowance for uncollectibles.
Property taxes receivable. The determination of assessed valuations and the collections of property taxes for all
political subdivisions in the State of Kansas is the responsibility of the various counties. The office of the County
Appraiser annually determines assessed valuations and the County Clerk spreads the annual assessment on the tax
rolls. The County Treasurer is the tax collection agent for all taxing entities within the county. In accordance with
state statutes, property taxes levied during the current year are a revenue source to be used to finance the budget of
the ensuing year. One -half of the property taxes are due December 20, prior to the fiscal year for which they are
budgeted, and the second half is due the following June 20. This procedure eliminates the need to issue tax
anticipation notes since funds will be on hand prior to the beginning of each fiscal year. The City Treasurer draws
down all available funds from the County Treasurer's office in two -month intervals.
Collection of current year property tax by the County Treasurer is not completed, apportioned nor dish- ibuted to the
various subdivisions until the succeeding year, such procedure being in conformity with governing state statutes.
Consequently, current year property taxes receivable are not available as a resource that can be used to finance the
current year operations of the City. Accruals of uncollected current year property taxes are offset by deft n-1
revenue and are identical to the adopted budget for 1999. It is not practicable to apportion delinquent taxes held by
the County Treasurer and, further, the amounts thereof are not material in relationship to the financial statements
taken as a whole.
3. Inventories
Inventories are valued at cost using the first-in/first-out (FIFO) method. The costs of governmental fund -type
inventories are recorded as expenditures when purchased rather than when consumed.
4. Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid
items.
S. Restricted Assets
Certain proceeds of enterprise fund revenue bonds and general obligation bonds, as well as certain resources set
aside for their repayment, are classified as restricted assets on the balance sheet because their use is limited by
applicable bond covenants. The "Water and Sewer Principal and Interest" account is used to segregate resources
accumulated for debt service payments over the next twelve months. The "Debt Service Reserve" account is used
to report resources set aside to make up potential future deficiencies in the "Water and Sewer Principal and
Interest Account ".
Q1
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued
C. Assets, Liabilities and Equity - continued
5. Restricted Assets - continued
The "Bond Escrow" account is used to report resources set aside in a "crossover refunding" transaction. Under the
crossover arrangement certain bonds of the City were refunded, with the proceeds placed in the bond escrow
account. The bond escrow account and the refunded bonds will remain on the City's books until a specified future
date when the bonds will be considered defeased and the City will assume the repayment of the refunding bonds.
6. Fixed Assets
Fixed assets used in governmental fund types of the City are recorded in the general fixed assets account group at
cost or estimated historical cost if purchased or constructed. Donated fixed assets are recorded at their estimated
fair value at the date of donation. Assets in the general fixed assets account group are not depreciated. Interest
incurred during construction is not capitalized on general fixed assets.
Public domain (infrastructure) general fixed assets (e.g., roads, bridges, sidewalks and other :assets that are
immovable and of value only to the government) are not capitalized. The cost of normal maintenance and repairs
that do not add to the value of the assets or materially extend assets' lives are not included in the general fixed
assets account group.
Property, plant and equipment in the proprietary funds of the government are recorded at cost. Property, plant and
equipment donated to the proprietary fund type operations are recorded at their estimated fair value at the date of
donation.
Major outlays for capital assets and improvements are capitalized in proprietary funds as projects are constructed.
Interest incurred during the construction phase of proprietary fund fixed assets is reflected in the capitalized value
of the asset constructed, net of interest earned on the invested proceeds over the same period.
Property, plant and equipment are depreciated in the proprietary and similar trust funds of the government using
the straight line method over the following estimated useful lives:
Assets
Years
Buildings
20 -50
Other Equipment
5 -10
Vehicles
7 -10
Utility Plant & Equipment
10 -70
27
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued
C. Assets, Liabilities and Equity - continued
7. Compensated Absences
It is the City's policy to permit employees to accumulate earned but unused vacation and sick pay benefits. All
employees of the City, except temporary and part time employees, may accumulate sick leave at a rate of 8 or 11
hours per month depending on their work duty schedule. There is no limit on the amount of sick leave which can
be accumulated. Employees with more than five years of service with the City are paid for one -third of their
accumulated sick leave at their current wage scale upon termination of employment in good standing.
All regular employees are entitled to paid vacation time. Such leave is granted each year of employment and
unused leave may accumulate without limit. Employees are paid for all accumulated vacation leave at their current
wage scale upon termination of employment.
Vested or accumulated vacation leave that is expected to be liquidated with expendable available financial
resources is reported as an expenditure and a fund liability of the governmental fund that will pay it. Amounts of
vested or accumulated vacation leave that are not expected to be liquidated with expendable available financial
resources are reported in the general long -term debt account group. No expenditure is reported for these amounts.
Vested or accumulated vacation leave of proprietary funds is recorded as an expense and liability of those funds as
the benefits accrue to employees. In accordance with the provisions of Statement No. 16 of the Governmental
Accounting Standards Board, Accounting for Compensated Absences, a liability is recorded for accumulated
rights to receive sick pay benefits that are payable upon termination of employment.
8. Temporary Notes
Upon authorization for the issuance of general obligation bonds for certain improvements, Kansas law permits the
temporary financing of such improvements by the issuance of temporary notes. Temporary notes issued may not
exceed the aggregate amount of bonds authorized, are interest bearing and have a maturity date not later than four
years from the date of issuance of such temporary notes. Temporary notes outstanding are retired from the
proceeds of the sale of general obligation bonds.
9. Long -Term Obligations
The government reports long -term debt of governmental funds at face value in the general long -term debt account
group. Certain other governmental fund obligations not expected to be financed with current available financial
resources are also reported in the general long -term debt account group. Long -term debt and other obligations
financed by proprietary funds are reported as liabilities in the appropriate funds.
For governmental fund types, bond premiums and discounts, as well as issuance costs, are recognized during the
current period. Bond proceeds are reported as an other financing source net of the applicable premium or discount.
Issuance costs, even if withheld from the actual net proceeds received, are reported as debt service expenditures.
For proprietary fund types, bond premiums and discounts, as well as issuance costs, are deferred and amortized
over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable
bond premium or discount. Issuance costs are reported as deferred charges.
28
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued
C. Assets, Liabilities and Equity - continued
10. Fund Equity
Reservations of fund balance represent amounts that are not appropriable or are legally segregated for a specific
purpose. Reservations of retained earnings are limited to outside third -party restrictions. Designations of fund
balance represent tentative management plans that are subject to change. The proprietary fund's contributed
capital represents equity acquired through capital grants and capital contributions from developers, customers or
other funds.
11. Interfund Transactions
Quasi - external transactions (i.e., transactions that would be treated as revenues or expenses if they involved
organizations external to the governmental unit, such as internal service fund billings to departments) are
accounted for as revenues, expenditures or expenses. Transactions that constitute reimbursements to a fund are
expenditures /expenses in the reimbursing fund and reductions of expenditures /expenses in the fund that is
reimbursed.
All other interfund transactions, except quasi - external transactions and reimbursements, are reported as transfers.
Nonrecurring or nonroutine permanent transfers of equity are reported as residual equity transfers. All other
interfund transfers are reported as operating transfers.
12. Memorandum Only - Total Columns
Total columns on the general purpose financial statements are captioned as "memorandum only" because they do
not represent consolidated financial information and are presented only to facilitate financial analysis. The
columns do not present information that reflects financial position, results of operations or cash flows in
accordance with generally accepted accounting principles. Interfund eliminations have not been made in the
aggregation of this data.
13. Comparative Data/Reclassifications
Comparative total data for the prior year have been presented in selected sections of the accompanying financial
statements in order to provide an understanding of the changes in the government's financial position and
operations. Also, certain amounts presented in the prior year data have been reclassified in order to be consistent
with the current year's presentation.
IL STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
A. Budgetary Information
Kansas statutes require that an annual operating budget be legally adopted for the general fund, special revenue
funds (unless specifically exempted by statute), debt service funds and enterprise funds. The statutes provide for
the following sequence and timetable in the adoption of the legal annual operating budget.
LT.]
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
II. STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY - continued
A. Budgetary Information - continued
a) Preparation of the budget for the succeeding calendar year on or before August 1st of each year.
b) Publication in a local newspaper of the proposed budget and the notice of public hearing on the budget on
or before August 5th.
c) Public hearing on or before August 15th of each year, but at least ten days after publication of the notice
of hearing.
d) Adoption of the final budget on or before August 25th.
The statutes allow for the governing body to increase the originally adopted budget for previously unbudgeted
increases in revenue other than ad valorem property taxes. To do this, a notice of public hearing to amend the
budget must be published in the local newspaper. At least ten days after publication the hearing may be held and
the governing body may amend the budget at that time. There were no such amendments for fiscal year 1998.
The statutes permit management to transfer budgeted amounts between line items within an individual fund.
However, such statutes prohibit expenditures in excess of the total amount of the adopted budget of expenditures of
individual funds. Budget comparison statements are presented for each fund showing actual receipts and
expenditures compared to legally budgeted receipts and expenditures.
All legal annual operating budgets are prepared using the modified accrual basis of accounting, modified further by
the encumbrance method of accounting. Revenues are recognized when cash is received. Expenditures include
disbursements, accounts payable, and encumbrances. Encumbrances are commitments by the municipality for
future payments and are supported by a document evidencing the commitment, such as a purchase order or
contract. All unencumbered appropriations (legal budget expenditure authority) lapse at year end.
A legal operating budget is not required for capital projects funds, trust funds, and the following special revenue
funds: Bicentennial Center Event, HUD Community Development, Community Development Revolving, Heritage
Commission, Fair Housing, Special Law Enforcement, Police Grants, Traffic Safety Grant, Housing Rehabilitation,
Dare Donations, Neighborhood Park Fees and CDBG -SAA. A legal operating budget is not required for the
following Enterprise and Internal Service funds: Solid Waste Construction, Water and Sewer Principal and Interest,
Water and Sewer Bond Reserve, Water and Sewer Construction and Reserve funds and Health Insurance funds.
Actual to budget comparisons for these funds that present budgets to the Commissioners are shown strictly for
informational purposes.
Spending in funds which are not subject to the legal annual operating budget requirements are controlled by federal
regulations, other statutes, or by the use of internal spending limits established by the governing body.
Compliance with Kansas Statutes. References made herein to the statutes are not intended as interpretation of law,
but are offered for consideration by the Director of Accounts and Reports and interpretation by the County
Attorney and legal representatives of the City.
Expenditures exceeded available budget authority in the Special Liability special revenue fund. (KSA 79 -2935)
30
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
II. STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY - continued
B. Proprietary Fund Type Budgets
Actual operations (budgetary basis) compared to budget for proprietary fund types for fiscal year 1998 are as
follows:
Internal Service
Risk Management
Revenues
Actual
Budget
Variance
Enterprise
594,457
765,481
171,024
Sanitation
Revenues
$ 1,364,074 $
1,259,750 $
104,324
Expenditures
1,519,906
1,759,148
239,242
Solid Waste Disposal Division
Revenues
2,586,957
2,355,000
231,957
Expenditures
2,424,903
3,075,996
651,093
Golf Course Division
Revenues
763,381
746,900
16,481
Expenditures
784,627
845,928
61,301
Water and Sewer
0
2,250
(2,250)
Revenues
11,025,341
11,165,500
(140,159)
Expenditures
7,849,785
11,794,563
3,944,778
Other financing sources (uses)
(2,605,141)
(2,442,123)
(163,018)
Internal Service
Risk Management
Revenues
345,563
275,871
69,692
Expenditures
594,457
765,481
171,024
Workmen's Compensation Reserve
Revenues
84,733
267,123
(182,390)
Expenditures
282,298
1,516,857
1,234,559
Central Garage Division
Revenues
746,899
822,998
(76,099)
Expenditures
773,832
903,430
129,598
Information Services
Revenues
708,002
669,859
38,143
Expenditures
618,077
803,900
185,823
Other financing sources
0
2,250
(2,250)
C. Deficit Fund Equity
The following funds had deficit fund equity at December 31, 1998: HUD Community Development $(30,024),
Housing Rehabilitation $(261,261) and Capital projects fund $(30,998). These deficits will be recovered from
reimbursements from grantor agencies, or in the event certain costs are disallowed, from general funds.
31
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
1I. STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY - continued
D. Compliance With Bond Reserve Requirements
Water & Sewer Bond Reserve Requirements
The bond reserve contains a "net revenue" requirement of 125% of next year principal and interest payments. The
Water & Sewer fund met this requirement for 1998.
Principal and interest account
Actual Required
$ 1,055,127 $ 394, 198
Bond reserve account 1,750,043 1,711,600
The City was in compliance with the reserve account balance requirements at December 31, 1998.
E. Legal Debt Margin
The City is subject to the municipal finance law of the state of Kansas which limits the net bonded debt (exclusive
of revenue bonds and special assessment bonds) the city may have outstanding to 30 percent of the assessed value
of all tangible taxable property within the city, as certified to the county clerk on the proceeding August 25. At
December 31, 1998, the statutory limit for the City was $84,176,989 providing a debt margin of $58,663,299.
I11. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS
A. Deposits and Investments
Deposits - At year end, the carrying amount of the City's deposits was $2,667,252 plus $7,288 cash on hand and
the bank balance was $3,441,032. The difference between the carrying amount and the bank balance is
outstanding checks and deposits in transit. Of the bank balance, $165,329 was covered by federal deposit
insurance and the remaining $3,275,703 was collateralized by pledged securities held under joint custody receipts
issued by a third -party bank in the City's name. The third -party bank holding the pledged securities is indeperrdew
of the pledging bank. The pledged securities are held under a tri -party custodial agreement signed 6�; ah 3.z,�,
parties: the City, the pledging bank, and the independent third -party bank holding the pledged securities. An
unsecured and uncollateralized deposit of $5,545 was held by the Fiscal Agency Department of the Kansas State
Treasurer.
The carrying amount of deposits for the Housing Authority of the City of Salina, a discretely presented component
unit, was $714,264 and the bank balance was $714,264. Of the bank balance, $714,264 was covered by federal
depository insurance or by collateral held by the entity's agency in the Housing Authority's name.
The carrying amount of deposits for the Salina Airport Authority, a discretely presented component unit, was
$1,218,689 and the bank balance was $1,256,606. Of the bank balance, $1,256,606 was covered by federal
depository insurance or by collateral held by the entity's agency in the Authority's name.
32
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
A. Deposits and Investments - continued
Investments - State statutes authorize the City to invest in US Treasury bills and notes, repurchase agreements, and
the State Treasurer's investment pool. All investments must be insured, registered, or held by the City or its agent
in the City's name. The City's investments are categorized to give an indication of the level of risk assumed by the
entity at year end. Category 1 includes investments that are insured or registered, or for which the securities are
held by the City or its agent in the City's name. Category 2 includes uninsured and unregistered investments for
which the securities are held by the dealer bank's trust department or agent in the City's name. Category 3 includes
uninsured and unregistered investments for which the securities are held by the dealer's bank. The carrying
amount of investments approximates fair value.
At December 31, 1998, the City had invested $13,313,393 in the State Treasurer's municipal investment pool. State
pooled monies may be invested in direct obligations of, or obligations that are insured as to principal and interest
by the US government or any agency thereof, with maturities up to four years. No more than 10 percent of those
funds may be invested in mortgage- backed securities. In addition, the State pool may invest in repurchase
agreements with Kansas banks or with primary government securities dealers. The City's investment in the State
Treasurer's municipal investment pool is not subject to categorization as to risk. The categories of the City's
investments are as follows:
Category
Carrying
3 Amount
U.S. Treasury Bills $ 10,400,855 $ 0 $ 0 $ 10,400,855
Bond escrow - investment
in U.S. Treasury Bills 10,856,200 0 0 10,856,200
Pooled investment -
State of Kansas 13,313,393
$ 34,570,448
Separate statutes regulate investment proceeds for most bond issues. Local units may invest bond proceeds in
direct obligations of the United States Government and its agencies or make investments as authorized for other
idle funds. Under existing Attorney General opinions maturity and interest rates are negotiable on such bonds.
33
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
A. Deposits and Investments - continued
The cash and investments by fund type at December 31, 1998 are as follows:
Cash and Separate
Investments Deposits Total
Primary Government
General
Special Revenue
Debt Service
Capital Projects
Enterprise
Internal Service
Trust & Agency
Subtotal primary government
Component Units
Salina Airport Authority
Salina Housing Authority
Subtotal component units
Total reporting entity
B. Receivables
Restricted Unrestricted
$ 5,655,273
$ 0 $
5,655,273 $
0 $
5,655,273
3,231,365
0
3,231,365
0
3,231,365
741,310
5,545
746,855
0
746,855
205,929
0
205,929
0
205 „929
13,615,671
10,856,200
24,471,871
11,916,585
12,555,286
2,466,153
0
2,466,153
0
2,4661, 153
449,867
23,217
473,084
0
4731,084
26,365,568
10,884,962
37,250,530
11,916,585
25,333,945
1,218,689
0
1,218,689
85,000
1,133,689
714,264
0
714,264
67,888
646,376
1,932,953
0
1,932,953
152,888
1,780,065
$ 28,298,521 $ 10,884,962 $ 39,183,483 $ 12,069,473 $ 27,114,010
Receivables as of year end, including the applicable allowances for uncollectible accounts, are as follows:
Special Debt
General Revenue Service Enterprise Total
Prinuuy Coven:nrent
Receivables:
Accounts
Taxes
Grants
Interest
Notes
Gross receivables
Less: allowance for
$ 486,308 $
62,635 $
3,051,231
3,728,025
5,791
180
121,156
0
0
10,951
3,664,486
3,801,791
0 $
870,831 $
1,419,774
916,477
0
7,695,733
0
0
5,971
0
0
121,156
0
0
10,951
916,477
870,831
9,253,585
uncollectibles
(294,104)
(4,890)
0
(83,458)
(382,452)
Total
$ 3,370,382
$ 3,796,901 $
916,477 $
787,373
8,871,133
Component Units
Salina Airport Authority
Salina Housing Authority
Total
34
796,870
87,033
883,903
$ 9,755,036
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
C. Interfund Receivables and Payables
The composition of interfund balances as of December 31, 1998, is as follows:
Due from/to other funds:
Receivable Fund Payable Funds Amount
General Fund Special Revenue Funds
HUD Community
Development $ 40,975
Housing Rehabilitation 251,595
$ 292,570
D. Fixed Assets
The following is a summary of the changes in the general fixed assets account group during the current year
IN
Balance
Balance
January 1,
December 31,
1998
Additions
Deletions
1998
Primary Government
Land
$ 2,589,193
$ 0
$ 0
$ 2,589,193
Land improvements
1,068,238
51,566
0
1,119,804
Buildings
10,788,238
462,519
0
11,250,757
Machinery and equipment
9,217,377
957,114
288,936
9,885,555
Sub total primary government
23,663,046
1,471,199
288,936
24,845,309
Component units
Salina Housing Authority
6,585,981
237,590
0
6,823,571
Total reporting entity
$ 30,249,027
$ 1,708,789
$ 288,936
$ 31,668,880
IN
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
D. Fixed Assets - continued
The following is a summary of proprietary fund -type fixed assets at December 31, 1998:
85,750,805 1,292,692 32,984,548
Less accumulated depreciation 31,843,228 856,516 8,863,249
Net fixed assets $ 53,907,577 $ 436,176 $ 24,121,299
Interest costs are capitalized when incurred by proprietary funds and similar component units on
proceeds were used to finance the construction of assets. Interest earned on proceeds of tax- exempt borrowing
arrangements restricted to the acquisition of qualifying assets is offset against interest costs in determining the
amount to be capitalized.
36
Component
Primary Government
Unit
Internal
_
Salina
Enterprise
Service
Airport
Funds
Funds
Authority
Land
$ 514,050
$ 0
$ 7,526,173
Land improvements
5,038,582
0
0
Water plant and equipment
34,794,544
0
0
Sewer plant and equipment
37,590,736
0
0
Airfield and infrastructure
0
0
17,290,397
Equipment
2,664,787
1,256,709
1,129,697
Vehicles
1,440,693
13,911
0
Buildings
575,612
22,072
7,038,281
Construction in progress
3,131,801
0
0
85,750,805 1,292,692 32,984,548
Less accumulated depreciation 31,843,228 856,516 8,863,249
Net fixed assets $ 53,907,577 $ 436,176 $ 24,121,299
Interest costs are capitalized when incurred by proprietary funds and similar component units on
proceeds were used to finance the construction of assets. Interest earned on proceeds of tax- exempt borrowing
arrangements restricted to the acquisition of qualifying assets is offset against interest costs in determining the
amount to be capitalized.
36
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
E. General Long -Term Debt
Following is a summary of changes in long -term debt for fiscal year 1998:
Balance
January 1,
1998 Additions
Primary Government
General obligations bonds
Revenue bonds
Loans payable
Temporary notes
Accrued compensation
Component Units
General obligations bonds
Temporary notes
Revenue bonds
Loans payable
Mortgage Payable
Balance
December 31,
Reductions 1998
$ 10,490,000
$ 9,467,420 $
1,800,000
$
18,157,420
33,875,000
0
7,575,000
Primary Government
26,300,000
0
935,855
0
935,855
9,470,000
2,250,000
5,180,000
5.80% to 7.875
6,540,000
2,173,469
28,693
0
90,000
2,202,162
1,300,000
5.20% to 7.25%
$ 56,008,469
$ 12,681,968 $
14,555,000
$
54,135,437
Crawford Street 1991, due 10/1/2001
1,785,000
4.50% to 6.50%
$ 1,895,000
$ 4,440,000 $
165,000
$
6,170,000
2,830,000
0
2,830,000
350,000
0
605,000
0
50,000
Internal Improvemetns 1994, due 10/1/2004
555,000
0
421,796
48,013
2,434,000
373,783
681,396
0
22,916
4.65% to 5.00%
658,480
$ 6,011,396
$ 4,861,796 $
3,115,929
$
7,757,263
The following is a detailed listing of the city's long -term debt including general obligation bonds, revenue bonds,
temporary notes and loans payable:
37
Original
Interest
Bonds
Issue
Rates
Outstanding
Primary Government
_
General Obligation
Internal Improvements 1989, due 12/1/99
$ 1,175,000
5.80% to 7.875
$ 115,000
Broadway Overpass 1990, due 12/1/2000
455,000
5.75% to 7.75%
90,000
Internal Improvements 1991, due 10/1/2001
1,300,000
5.20% to 7.25%
390,000
Street and Utilities 1991, due 10/1/2001
1,417,000
5.40% to 7.40%
420,000
Crawford Street 1991, due 10/1/2001
1,785,000
4.50% to 6.50%
525,000
Crawford Street 1992, due 10/1/2002
1,240,000
3.75% to 5.90%
500,000
Internal Improvements 1993, due 10/1/2003
685,000
3.50% to 5.50%
350,000
Internal Improvemetns 1993, due 10/1/2003
1,800,000
3.40% to 5.00%
940,000
Internal Improvemetns 1994, due 10/1/2004
1,175,000
4.70% to 6.50%
695,000
Internal Improvements 1995, due 10/1/2005
2,434,000
4.75% to 6.50%
1,700,000
Internal Improvements 1996, due 8/01/2006
1,847,000
4.65% to 5.00%
1,480,000
Internal Improvements 1997, due 2/01/2012
1,650,000
4.50% to 5.25%
1,485,000
Internal Improvements 1998, due 8/01/2003
3,900,000
4.10% to 5.001%
3,900,000
Water /sewer refunding 1998, due 8/01/2008
5,567,420
3.80% to 4.40%
5,567,420
Total general obligation bonds
$ 18,157,420
37
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
E. General Long -Term Debt— continued
Revenue Bonds
Water and Sewer 1992, due 10/1/2012
Water and Sewer 1993, due 10/1/2013
Revenue Refunding 1994, due 9/1/2012
Total revenue bonds
Loans Payable
Kansas Public Water Supply, due 2/01/2020
Temporary Notes
Street and Subdivision, due 3/1/99
Library Project, due 6/1/2000
Subdivision Projects, due 8/1/2001
Landfill, due 9/1/01
Total temporary notes
Component Unit
Salina Airport Authority
General Obligation Bonds
Economic Development 1990, due 2010
Economic Development 1990, due 2010
General Obligation 1993, due 2003
General Obligation 1993, due 2003
General Obligation 1998, due 2007
Total general obligation bonds
Revenue Bonds
Leasehold revenue 1991, due 2006
Loans Payable
Kansas Dept of Commerce & Housing, due 2007
Total bonds
Housing Authority of f the City of Salina
Mortgage Payable to Federal Financing Bank
38
Original Interest Bonds
Issue Rates Outstanding
$ 15,000,000 5.40% to 7.40% $ 12,225,000
3,200,000 4.50% to 5.25% 2,685,000
11,390,000 4.30% to 5.25% 11.390.000
$ 26,300,000
935,855
4.29% $
935,855
4,090,000
4.10% $
4,090,000
310,000
4.00% to 4.40%
200,000
750,000
3.70%
750,000
1,500,000
3.75% to 3.87%
1,500,000
6,540,000
1,900,000
6.40% to 8.38%
785A-1i"
773,000
6.50% to 8.50%
580,000
375,000
3.40% to 5.00%
210,000
275,000
3.85% to 4.75%
155,000
4,440,000
4.10% to 4.35%
1,440,000
6,170,000
850,000
5.00% to 7.25%
555,000
421,796
2.00%
373,783
$;
7,098,783
925,473
6.60% $
658,480
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
I1I. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
E. General Long -Term Debt - continued
Interest paid in 1998 is as follows:
Primary government
General obligation bonds
$ 555,786
Revenue bonds
1,157,778
Temporary notes
212,705
Component Unit
Outstanding
Salina Airport Authority
156,973
Housing Authority of Salina
44,972
Annual debt service requirements to maturity for general obligation bonds to be paid with tax levies -
$ 18,157,420 $ 4,347,544 $ 22,504,964
General Obligation - Primary Government
Bonds
Interest
Year
Outstanding
Due
Total
1999
$ 2,519,866 $
993,053
$ 3,512,919
2000
2,395,234
739,259
3,134,493
2001
2,364,130
620,579
2,984,709
2002
1,937,288
504,624
2,441,912
2003
1,830,447
413,307
2,243,754
To maturity
7,110,455
1,076,722
8,187,177
$ 18,157,420 $ 4,347,544 $ 22,504,964
39
General Obligation- Component Units
Bonds
Interest
Year
Outstanding
Due
Total
1999
$ 625,000 $
347,435
$ 972,435
2000
635,000
271,475
906,475
2001
640,000
238,500
878,500
2002
655,000
207,170
862,170
To maturity
3,615,000
625,483
4,240,483
$ 6,170,000 $
1,690,063
$ 7,860,063
39
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
E. General Long -Term Debt - continued
Annual debt service requirements to maturity for revenue bonds to be paid with utility revenues-
$ 26,300,000 $ 12,880,460 $ 39,180,460
Annual debt service requirements to maturity for revenue bonds to be paid with service revenues-
Revenue Bonds - Primary Government
Bonds
Interest
Year
Outstanding
Due
Total
1999
$ 700,000 $
1,441,558
$ 2,141,558
2000
735,000
1,396,058
2,131,058
2001
1,475,000
1,356,628
2,831,628
2002
1,565,000
1,285,253
2,850,253
2003
1,660,000
1,207,883
2,867,883
To maturity
20,165,000
6,193,080
26,358,080
$ 26,300,000 $ 12,880,460 $ 39,180,460
Annual debt service requirements to maturity for revenue bonds to be paid with service revenues-
Annual debt service requirements to maturity for temporary notes - to be paid through the issuance of
general obligation bonds -
Revenue Bonds- Component Units
Bonds
Interest
Year
Outstanding
Due
Total
1999
$ 5,440,000 $
302,863
$ 5,742,863
2000
60,000
35,005
95,005
2001
60,000
31,045
91,045
2002
65,000
26,995
91,995
To maturity
315,000
58,930
373,930
$ 555,000
$ 190,527
$ 745,527
Annual debt service requirements to maturity for temporary notes - to be paid through the issuance of
general obligation bonds -
40
Temporary Notes - Primary Government
Notes
Interest
Year
Outstanding
Due
Total
1999
$ 5,440,000 $
302,863
$ 5,742,863
2000
600,000
51,550
651,550
2001
500,000
19,350
519,350
$ 6,540,000 $
373,763
$ 6,913,763
40
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
E. General Long -Term Debt -continued
Annual debt service requirements to maturity for mortgage to be paid from Housing
Authority revenues-
Annual debt service requirements to maturity for loans payable to be paid from service revenues-
Mortgage - Component Unit
Mortgage
Interest
Year
Outstanding
Due
Total
1999
$ 25,181 $
42,707 $
67,888
2000
26,894
40,994
67,888
2001
28,724
39,164
67,888
2002
30,678
37,210
67,888
2003
32,765
35,123
67,888
To maturity
514,238
200,570
714,808
$ 658,480 $
395,768 $
1,054,248
Annual debt service requirements to maturity for loans payable to be paid from service revenues-
Temporary notes. All temporary notes were issued with maturities in excess of one year, and therefore are reported in
the general long -term debt account group.
41
Loan - Primary Government
Loan
Interest
Year
Outstanding
Due
Total
1999
$ 0 $
0 $
0
2000
15,013
20,074
35,087
2001
30,998
39,175
70,173
2002
32,343
37,831
70,174
2003
33,745
36,429
70,174
To maturity
823,756
334,108
1,157,864
$ 935,855 $
467,617 $
1,403,472
Loan - Component Unit
Loan
Interest
Year
Outstanding
Due
Total
1999
$ 48,013 $
9,132 $
57,145
2000
48,978
8,167
57,145
2001
49,963
7,182
57,145
2002
50,967
6,178
57,145
To maturity
175,862
15,106
190,968
$ 373,783 $
45,765 $
419,548
Temporary notes. All temporary notes were issued with maturities in excess of one year, and therefore are reported in
the general long -term debt account group.
41
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
E. General Long -Term Debt —continued
Advance refunding. The City issued $6,010,000 of general obligation bonds to provide resources to purchase US
Government and State and Local Government Series securities that were placed in an irrevocable trust for the
purpose of generating resources for all debt service payments on $6,915,000 of refunded revenue bonds. As a
result, the refunded bonds are considered to be defeased and the liability has been removed from the Water and
Sewer Utility Fund. The refunding was undertaken to remove restrictive bond covenants associated with the
revenue bonds and to reduce total future debt service payments. The reacquisition price exceeded the net carrying
value amount of the old debt by $442,500. This amount is being netted against the new debt and amortized over
the new debt's life, which is the same as the life of the refunded debt. The transaction resulted in an economic gain
of $1,297,653 and a reduction of $1,835,671 in future debt service payments.
Defeased bonds. In prior years, the City had defeased certain outstanding debt obligations by placing the proceeds
of new bonds in an irrevocable trust to provide for all future debt service payments on the old bonds. Accordingly,
the trust accounts and the defeased bonds are not included in the City's financial statements. At December 31,
1998, the following outstanding bonds are considered defeased:
1990 - A Refunding Issue defeased in 1996 $ 2,055,000
1994 - B Revenue Issue defeased in 1998 1,100,000
1990 - A Revenue Issue defeased in 1998 3,180,000
1990 - B Revenue Issue defeased in 1998 2,210,000
Special assessments. As provided by Kansas statutes, projects financed in part by special assessments are
financed through general obligation bonds of the City and are retired from the debt service fond. Special
assessments paid prior to the issuance of bonds are recorded as revenue in the appropriate project. Special
assessments received after the issuance of bonds are recorded as revenue in the debt service fund. The special
assessments are not recorded as revenue when levied against the respective property owners as such amounts are
not available to finance current year operations. The special assessment debt is a contingent liability of the City to
the extent of property owner defaults, which have historically been immaterial.
Conduit debt. The City has entered into several conduit debt arrangements wherein the City issues industrial
revenue bonds to finance a portion of the construction of facilities by private enterprises. In return, the priva.te:
enterprises have executed mortgage notes or leases with the City. The City is not responsible for paymc is
original bonds, but rather the debt is secured only by the cash payments agreed to be paid by the private enterprises
under the terms of the mortgage or lease agreements. Generally, the conduit debt is arranged so that payments
required by the private enterprises are equal to the mortgage payment schedule related to the original debt. At
December 31, 1998, total outstanding conduit debt was $31,765,847.
42
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
III. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - continued
F. Reconciliation of Transfers
Transfers are made between funds as the need arises. A reconciliation between funds follows:
Transfers from
General $
Special Revenue Funds
Transfers to
Special
General Revenue Total
0 $ 591,127 $ 591,127
Business Improvement District
17,000
0
17,000
Tourism and Convention
0
285,945
285,945
General
$ 17,000 $
877,072 $
894,072
Fixed
Residual equity transfers were made
at year end to close projects in the following fund.
January 1,
Assets
Transfers from
Internal Service Funds
Transfers to
Central Garage
$ 16,611
Capital
16,611
Information Services
508,435
General
Projects
Debt
Fund
Funds Service Fund
Total
General Fund
$ 0 $
93,892 $
0 $
93,892
Speciacl Revenue Funds
409,296
0
0
409,296
Capital Projects Funds
0
0
5,876
5,876
$ 8,994,706
$ 409,296 $
93,892 $
5,876 $
509,064
G. Contributed Capital
The changes in the City's contributed capital accounts for its proprietary and internal service funds were as
follows:
43
Contributing
Source
General
Balance
Fixed
Balance
January 1,
Assets
December 31,
Internal Service Funds
Central Garage
$ 16,611
$ 0 $
16,611
Information Services
508,435
96,497
604,932
Enterprise Funds
Sanitation
5,187
29,334
34,521
Solid Waste
86,440
550
86,990
Municipal Golf Course
1,700
152,422
154,122
Water & Sewer
8,385,683
0
8,385,683
$ 8,994,706
$ 278,803 $
9,282,859
43
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
IV. OTHER INFORMATION
A. Defined Benefit Pension Plan
Plan description - The City participates in the Kansas Public Employees Retirement System ( KPERS) and the
Kansas Police and Firemen's Retirement System (KP &F). Both are cost - sharing multiple - employer defined
benefit pension plans as provided by Kansas statutes (KSA 74 -4901 et seq). KPERS and KP &F provide retirement
benefits, life insurance, disability income benefits and death benefits. Kansas law establishes and amends benefit
provisions. KPERS and KP &F issue a publicly available financial report that includes financial statements and
required supplementary information. Those reports may be obtained by writing to KPERS (6111 S. Kansas
Avenue, Suite 100, Topeka, Kansas 66603 -3803) or by calling 1- 800 - 228 -0366.
Funding policy - KSA 74 -4919 establishes the KPERS member - employee contribution rate at 4 °,o of covered
salary. KSA 74-4975 establishes the KP &F member - employee contribution rate at 7% of covered salary. The
employer 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 rates be determined annually based on
the results of an annual actuarial valuation. KPERS and KP &F are funded on an actuarial reserve basis. State law
sets a limitation on annual increases in the employer contribution rates. The KPERS employer rate established for
calendar year 1998 is 2.78 %. The City employer contributions to KPERS for the years ending December 31, 1998,
1997 and 1996 were $222,889, $194,190, and $176,658, respectively, equal to the required contributions for each
year. The KP &F employer rate established for 1998 is 13.9 %. Employers participating in KP &F also make
contributions to amortize the liability for past service costs, if any, which are determined separately for each
participating employer. The City's contributions to KP &F for the years ended December 31, 1998, 1997 and 1996
were $811,680, $808,561, and $716,750, respectively, equal to the required contributions for each year.
B. Deferred Compensation Plan
The City offers its employees a deferred compensation plan ( "Plan") created in accordance with Internal Revenue
Code Section 457. The Plan, available to all City employees, permits them to defer a portion of their salary until
future years. The deferred compensation is not available to employees until termination, retirement, death, or
unforeseeable emergency. Plan assets are transferred to a plan agent in a custodial trust and are not available to the
claims of the city's general creditors
C. Vacation and Sick Pay
The City's policies regarding vacation and sick pay permit employees to accumulate a maximum of eighty to one
hundred sixty hours of vacation time depending on years of service. Unused vacation time may be carved over to
subsequent years. Current year accumulated vacation pay is payable upon employment termination.. Sick leave
may be accumulated without limitation. At December 31, 1998 accrued compensated absences totaled $2,202,162.
D. Flexible Benefit Plan (I.R.C. Section 125)
The City Commission has adopted by resolution a salary- reduction flexible benefit plan ( "Plan ") under Section 125
of the Internal Revenue Code. All City employees working more than 20 hours per week are eligible to participate
in the Plan beginning after two full months of employment. Each participant may elect to reduce his or her salary
to purchase benefits offered through the Plan. Benefits offered through the Plan include various insurance and
disability benefits.
44
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
IV. OTHER INFORMATION - continued
E. Risk Management
The city is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and
omissions; and natural disasters for which the city carries commercial insurance. Settlements of claims did not
exceed coverage for the years ended December 31, 1998, 1997 or 1996.
The city established a limited risk management program for workers' compensation in 1991. The ;program covers
all city employees. Premiums are paid into the workers' compensation reserve fund by all other funds and are
available to pay claims, claim reserves and administrative costs of the program. An excess coverage insurance
policy covers individual claims in excess of $250,000 ($350,000 for claims involving employees classified as
policemen or firemen). Incurred claims, including incurred but not reported claims, have been accrued based
primarily upon subsequent payments. Claim liabilities are calculated considering the effects of inflation, recent
claim settlement trends including frequency and amounts of payouts and other economic and social factors. The
liability for claims and judgments is reported in the Workers' Compensation Reserve Fund because it is expected
to be liquidated with expendable available financial resources. Changes in the balances of claims liabilities during
the past two years are as follows:
1998 1997
Unpaid claims, January 1 $ 42,881 $ 128,986
Incurred claims (including
IBNRs) 354,393 90,023
Claim payments (143,861) (176,128)
Unpaid claims, December 31 $ 253,413 $ 42,881
The city established a limited risk management program for employee health and dental insurance in 1998. The
program covers eligible city employees. Premiums are paid into the health insurance fund by all other funds and
are available to pay claims, claim reserves and administrative costs of the program. An excess coverage insurance
policy covers individual claims in excess of $50,000.. Incurred claims, including incurred but not reported claims,
have been accrued based primarily upon subsequent payments. Claim liabilities are calculated considering the
effects of inflation, recent claim settlement trends including frequency and amounts of payouts and other economic
and social factors. The liability for claims and judgments is reported in the Health Insurance Fund because it is
expected to be liquidated with expendable available financial resources. Changes in the balances of claims
liabilities during the past two years are as follows:
Unpaid claims, January 1
Incurred claims (including
IBNRs)
Claim payments
Unpaid claims, December 31
F. Capital Projects
1998 1997
345,000 $
2,331,122 1,861,611
(2,426,122) (1,516,611)
$ 250,000 $ 345,000
Capital projects often extend over two or more fiscal years. The following is a schedule which compares the
project authorization including allowable interest revenue to total project expenditures from project inception to
December 31, 1998:
45
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
IV. OTHER INFORMATION - continued
F. Capital Projects —continued
G. Subsequent Events
On February 1, 1999, the city issued $4,625,000 in temporary notes at a rate of 3.05 %. The proceeds are to be
used to refinance the 1997 -3 temporary note issue. Also on February 1, 1999 the city issued: $650,000 in
temporary notes at a rate of 3.2 %. The proceeds are to be used as financing for the Riffel and Eastview
subdivisions. On May 10, 1999, the city issued $2,000,000 in temporary notes at a rate of 3.854010°/x. The
proceeds are to be used as financing for the Centennial Road reconstruction.
H. Contingent Liabilities
The City receives significant financial assistance from numerous federal and state governmental agencies in the
form of grants and state pass - through aid. The disbursement of funds received under these programs generally
requires compliance with terms and conditions specified in the grant agreements and is subject to audit. Aiiy
disallowed claims resulting from such audits could become a liability of the General Fund or other applicable
funds. However, in the opinion of management, any such disallowed claims would not have a material effect on
any of the financial statements of the City at December 31, 1998.
The City is a defendant in various lawsuits. Although the outcome of these lawsuits is not presently determinable,
it is the opinion of the City's legal counsel that resolution of these matters will not have a material adverse effect on
the financial condition of the city
I. Municipal Solid Waste Landfill
State and federal laws and regulations require the City to place a final cover on its landfill site when it stops
accepting waste, and to perform certain maintenance and monitoring functions at the site for thirty years after
closure. Although closure and postclosure care costs will be paid only near or after the date that the landfill
stops accepting waste, the City reports a portion of these closure and postclosure care costs as an operating
expense of the solid waste fund in each period based on landfill capacity used as of each balance: sheet date.
The $986,591 reported as landfill closure and postclosure care liability at December 31 represents the
cumulative amount reported to date based on the use of 31.5% of the estimated capacity of the landfill, plus a
remaining $575,057 estimated closure costs for the pre- subtitle D cell, which stopped accepting waste in 1994.
The City's solid waste fund will recognize the remaining estimated cost of closure and postclosure care of
$2,880,772 as the remaining estimated capacity is filled over the remaining life expectancy of 52 years.
46
Project
Total Project
Project Name
Authorization
Expenditures
Magnolia/1 -35 Interchange
$ 5,939,000
$ 5,447,291
Subdivision 1996
880,190
900,000
Subdivision 1997
816,666
550,925
Subdivision 1998
949,976
778,157
Subdivision 1998 II
878,843
628,41.5
Cart paths
257,065
148,319
Schilling Drainage
297,129
129,37.7
North Ohio
800,000
24,650
Magnolia - Rockhurst to Belmont
375,000
1,031
South Ninth Street
3,001,145
2,610,58:3
Ninth/Claflin Drainage
609,438
42,928
Centennial Road Reconstruction
2,739,497
284
G. Subsequent Events
On February 1, 1999, the city issued $4,625,000 in temporary notes at a rate of 3.05 %. The proceeds are to be
used to refinance the 1997 -3 temporary note issue. Also on February 1, 1999 the city issued: $650,000 in
temporary notes at a rate of 3.2 %. The proceeds are to be used as financing for the Riffel and Eastview
subdivisions. On May 10, 1999, the city issued $2,000,000 in temporary notes at a rate of 3.854010°/x. The
proceeds are to be used as financing for the Centennial Road reconstruction.
H. Contingent Liabilities
The City receives significant financial assistance from numerous federal and state governmental agencies in the
form of grants and state pass - through aid. The disbursement of funds received under these programs generally
requires compliance with terms and conditions specified in the grant agreements and is subject to audit. Aiiy
disallowed claims resulting from such audits could become a liability of the General Fund or other applicable
funds. However, in the opinion of management, any such disallowed claims would not have a material effect on
any of the financial statements of the City at December 31, 1998.
The City is a defendant in various lawsuits. Although the outcome of these lawsuits is not presently determinable,
it is the opinion of the City's legal counsel that resolution of these matters will not have a material adverse effect on
the financial condition of the city
I. Municipal Solid Waste Landfill
State and federal laws and regulations require the City to place a final cover on its landfill site when it stops
accepting waste, and to perform certain maintenance and monitoring functions at the site for thirty years after
closure. Although closure and postclosure care costs will be paid only near or after the date that the landfill
stops accepting waste, the City reports a portion of these closure and postclosure care costs as an operating
expense of the solid waste fund in each period based on landfill capacity used as of each balance: sheet date.
The $986,591 reported as landfill closure and postclosure care liability at December 31 represents the
cumulative amount reported to date based on the use of 31.5% of the estimated capacity of the landfill, plus a
remaining $575,057 estimated closure costs for the pre- subtitle D cell, which stopped accepting waste in 1994.
The City's solid waste fund will recognize the remaining estimated cost of closure and postclosure care of
$2,880,772 as the remaining estimated capacity is filled over the remaining life expectancy of 52 years.
46
City of Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 1998
IV. OTHER INFORMATION — continued
I. Municipal Solid Waste Landfill - continued
These amounts are based on what it would cost to perform all closure and postclosure care in 1998. Actual cost
may be higher due to inflation, changes in technology, or changes in regulations. The City is required by State
and Federal laws and regulations to provide assurances of financial responsibility for closure and post - closure
care. The City has elected to utilize the Local Government Financial test promulgated by the US Environmental
Protection Agency (at 40 CFR 258.74(f)) and the Kansas Department of Health and Environment to provide
these assurances. Any future closure or post- closure care costs will be provided through the normal budgeting
and rate setting process, including the issuance of general obligation bonds, if necessary.
J. Segment Information - Enterprise Funds
The City maintains four enterprise funds which are intended to be self - supporting through user fees charged for
services to the public. Financial segment information as of and for the year ended December 31, 1998 is presented
below.
Operating revenues
Depreciation expense
Net operating income (loss)
Net income (loss)
Property, plant and
equipment additions
Net working capital
Total assets
Bonds and temporary
notes payable
Total equity
IC Environmental Matter
The Kansas Department of Health and Environment (KDHE) issued a report in 1994 indicating tie presence of
volatile organic compounds at levels requiring remediation at the Salina Public Water Supply Wells Site (the Site).
The City adopted a pro- active Policy and Action Plan to remediate the groundwater contamination, and on
December 7, 1994, the City and KDHE entered into a Consent Order and Settlement Agreement under which the
City assumed primary responsibility for the further investigation and remediation of the groundwater
contamination. Field testing work has been completed. The necessary remediation work will be conducted over
the next several years at a yet undetermined cost to the City's water utility fund.
L. Restatement of Retained Earnings
Retained earnings in the Solid Waste enterprise fund have been restated to reflect the correction of a prior period
error in computing the liability associated with closure and post - closure care costs at the City's landfill. The effect
of the restatement was to decrease beginning retained earnings by $180,169. Retained earnings in the Golf Course
enterprise fund have been restated to reflect the correction of a prior period error for the overstatement of bonds
payable. The effect of the restatement was to increase beginning retained earnings by $114,192.
47
Solid
Golf
Water
Waste
Course
and
Sanitation
Disposal
Division
Sewer
Total
$ 1,354,952 $
2,514,526 $
755,764 $
11,495,756 $
16,120,998
56,827
378,269
48,066
2,227,638
2,710,800
(61,615)
(69,302)
(610)
2,432,112
2,300,585
(38,461)
(130,149)
(9,578)
2,036,472.
1,858,284
143,279
428,015
38,827
3,503,186,
4,113,307
354,332
(87,749)
77,351
20,548,618
20,892,552
815,063
7,432,875
565,583
71,358,639
80,172,160
0
2,843,658
169,153
32,803,275
35,816,086
731,125
2,975,971
352,970
37,495,849
41,555,915
The Kansas Department of Health and Environment (KDHE) issued a report in 1994 indicating tie presence of
volatile organic compounds at levels requiring remediation at the Salina Public Water Supply Wells Site (the Site).
The City adopted a pro- active Policy and Action Plan to remediate the groundwater contamination, and on
December 7, 1994, the City and KDHE entered into a Consent Order and Settlement Agreement under which the
City assumed primary responsibility for the further investigation and remediation of the groundwater
contamination. Field testing work has been completed. The necessary remediation work will be conducted over
the next several years at a yet undetermined cost to the City's water utility fund.
L. Restatement of Retained Earnings
Retained earnings in the Solid Waste enterprise fund have been restated to reflect the correction of a prior period
error in computing the liability associated with closure and post - closure care costs at the City's landfill. The effect
of the restatement was to decrease beginning retained earnings by $180,169. Retained earnings in the Golf Course
enterprise fund have been restated to reflect the correction of a prior period error for the overstatement of bonds
payable. The effect of the restatement was to increase beginning retained earnings by $114,192.
47
City of Salina, Kansas
GENERAL FUND
The general fund is used to account for resources traditionally associated with government which are not
required legally or by sound financial management to be accounted for in another fund.
48
City of Salina, Kansas
Schedule I
GENERAL FUND
COMPARATIVE BALANCE SHEETS
December 31, 1998 and 1997
ASSETS
1998
1997
Cash and investments
$ 5,655,273 $
5,188,535
Receivables
Accounts
192,204
360,109
Taxes
3,051,231
2,598,707
Grants
5,791
Interest
121,156
242,035
Inventory
120,593
93,676
Due from funds
292,570
0
Total assets
$ 9,438,818 $
8,483,062
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable $ 229,451 $ 333,961
Retainage payable 0 48,703
Deferred revenue 2,193,856 1,887,093
Total liabilities 2,423,307 2,269,757
Fund balances
Reserved for encumbrances 233,720 1,345,631
Reserved for inventory 120,593 93,676
Unreserved
Undesignated 6,661,198 4,773,998
Total fund balances 7,015,511 6,213,305
Total liabilities and fund balances $ 9,438,818 $ 8,483,062
49
City of Salina, Kansas
GENERAL FUND
COMPARATIVE STATEMENTS OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
For the fiscal years ended December 31, 1998 and 1997
Revenues
Taxes
Intergovernmental
Charges for services
Fines
Use of money and property
Reimbursements
Miscellaneous
Total revenues
Expenditures
Current
General government
Public safety
Public works
Parks and recreation
Cultural
Community development
Health and welfare
Other
Cash reserve
Capital outlay
Total expenditures
Excess of revenues over (under) expenditures
Other financing sources (uses)
Operating transfers in
Operating transfers out
Sale of assets
Total other financing sources (uses)
Excess (deficiency) of revenues and other sources
over (under) expenditures and other uses
Fund balances, January 1
Residual equity transfer in
Residual equity transfer out
Fund balances, December 31
50
Irmo
$ 13,411,693
1,503,013
2,296,635
894,278
239,111
74,752
341,010
2,554,548
7,777,224
1,987,342
1,941,834
496,483
130,576
425,485
349,859
24,981
n All-
1'1 "1 -
17,000
(591,127)
AL nAL
(528,031)
486,802
6,213,305
Schedule 2
1997
$ 12,409,756
1,460,3 86
1,726,096
976,398
422,189
80,051
401,916
17,476,792
2,076,732
8,003,070
1,574,508
1,947,685
522,763
146,825
403,383
176,364
0
3,194,666
10 AAG nnL
(569,204)
17,000
(329,866)
29,433
(283,433)
(852,637)
6,978,607
409,296 244,234
(93,892) (156,899)
$ 7,015,511 $ 6,213,305
City of Salina, Kansas
GENERAL FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
Revenues
Taxes
Property
Delinquent
Motor vehicle
Sales
Franchise
Total taxes
Intergovernmental
Bingo
City - County revenue share
LAVTR
Liquor tax
Federal grants
State grants
EMS - County
Total intergovernmental
Fees
Recreation
Activity fund
Emergency medical services
Fire protection outside city
Other
Total fees
Fines
Permits and inspection
Charges for services
Use of money and property
Reimbursements
Miscellaneous
Total revenues
1998
Variance
Favorable
Actual Budget (Unfavorable)
$ 1,718,814 $
1,664,610 $
26,839
24,000
232,674
261,872
9,559,567
8,653,567
1,950,520
1,930,000
13,488,414
12, 534,049
Actual
54,204 $ 1,470,370 $
2,839
27,372
(29,198)
247,950
906,000
8,658,933
20,520
1,929,622
954,365 12,334,247
1997
Budget
1,432,214 $
24,000
242,892
9,407,500
1,747,500
12,854,106
Schedule 3
Variance
Favorable
(Unfavorable)
38,156
3,372
5,058
(748,567)
182,122
(519,859)
19,275
24,148
(4,873)
19,366
24,148
(4,782)
341,945
339,251
2,694
333,417
324,686
8,731
379,594
379,594
0
373,458
373,458
0
102,571
84,142
18,429
87,916
82,957
4,959
0
55,000
(55,000)
441
0
441
39,652
0
39,652
31,603
0
31,603
614,186
690,000
(75,814)
614,186
415,000
199,186
1,497,223
1,572,135
(74,912)
1,460,387
1,220,249
240,138
390,764
237,000
153,764
243,972
237,000
6,972
0
126,000
(126,000)
117,031
126,000
(8,969)
763,273
467,584
295,689
452,528
421,400
31,128
0
110,000
(110,000)
84,425
110,000
(25,575)
189,416
202,500
(13,084)
218,938
207,700
11,238
1,343,453
1,143,084
200,369
1,116,894
1,102,100
14,794
894,278
1,000,000
(105,722)
976,398
900,0()0
76,398
307,627
288,575
19,052
297,737
313,575
(15,838)
962,940
642,461
320,479
588,502
543,202
45,300
359,991
700,200
(340,209)
381,378
700,000
(318,622)
74,752
51,000
23,752
80,051
51,000
29,051
33,382
100,000
(66,618)
104,179
150,000
(45,821)
18,962,060
18,031,504
930,556
17,339,773
17,834,232
(494,459)
51
City of Salina, Kansas
Schedule 3
Page
GENERAL FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
52
1998
1997
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
Expenditures
General government
City commission $
76,201 $
96,600 $
20,399 $
86,412 $
96,525 $
10,113
City manager
279,264
302,323
23,059
290,518
296,164
5,646
Legal
88,441
96,900
8,459
60,912
96,200
35,288
Finance
360,215
340,469
(19,746)
347,201
334,805
(12,396)
Personnel
208,623
163,220
(45,403)
165,507
153,965
(11,542)
Buildings
741,998
687,993
(54,005)
364,224
333,918
(30,306)
Human relations
95,711
126,909
31,198
102,611
122,361
19,750
Permits and inspection
275,142
260,079
(15,063)
260,948
244,222
(16,726)
Gypsum Hill Cemetery
96,277
95,182
(1,095)
96,546
97,090
544
Contingency
197,439
270,000
72,561
198,764
265,000
66,236
Earned leave
72,194
0
(72,194)
0
0
0
Housing rehabilitation
63,443
75,000
11,557
87,341
75,000
(12,341)
Public safety
Police
3,639,537
3,682,326
42,789
3,410,044
3,431,143
21,099
Municipal court
592,703
717,367
124,664
735,729
71 1,519
(24,210)
Fire
3,605,871
3,623,464
17,593
3,730,360
3,408,349
(322,011)
Public works
Engineering
289,640
251,629
(38,011)
246,857
242,501
(4,356)
Streets
935,139
1,006,807
71,668
910,312
1,024,951
114,639
Flood works
128,002
134,068
6,066
114,174
123,000
8,826
Traffic control
480,512
514,498
33,986
163,038
163,735
697
Planning
180,965
180,641
(324)
174,149
176,777
2,628
Recreation
Parks and recreation
784,941
794,239
9,298
774,790
759,937
(14,853)
Swimming pools
87,660
80,700
(6,960)
83,055
71,990
(11,065)
Neighborhood centers
58,731
74,288
15,557
68,238
66,896
(1,342)
Recreation
1,010,503
1,021,647
11,144
1,021,602
1,006,365
(15,237)
Cultural
Arts and humanities
262,275
250,728
(11,547)
257,931
233,152
(24,779)
Smoky Hill Museum
234,208
248,497
14,289
264,832
250,369
(14,463)
Health and welfare
Health
425,485
425,485
0
403,383
403,383
0
Community development
Agency contracts
130,576
198,825
68,249
146,825
194,425
47,600
Capital outlay
1,127,798
935,000
(192,798)
3,749,489
2,415,187
(1,334,302)
Other
Data processing and
internal charges
349,859
296,352
(53,507)
176,364
126,532
(49,832)
Cash reserve
0
4,007,711
4,007,711
0
4,142,947
4,142,947
Total expenditures
16,879,353
20,958,947
4,079,594
18,492,156
21,068,408
2,576,252
Excess (deficiency) of revenues
over(under)expenditures
2,082,707
(2,927,443)
5,010,150
(1,152,383)
(3,234,176)
2,081,793
52
City of Salina, Kansas
GENERALFUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
1998
1997
Schedule 3
Page
Fund balances,
January 1
3,508,943
2,664,335
Variance
4,512,205
3,302,176
Variance
Prior year cancelled encumbrances
105,649
0
Favorable
345,219
0
Favorable
Residual equity transfer in
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
Other financing sources (uses)
(93,892)
0
(93,892)
0
0
0
Operating transfer in $
17,000 $
17,000 $
0 $
261,234 $
17,000 $
244,234
Operating transfer out
(591,127)
(510,000)
(81,127)
(486,765)
(100,000)
(386,765)
Sale of assets
46,096
15,000
31,096
29,433
15,000
14,433
Total other financing
sources (uses)
(528,031)
(478,000)
(50,031)
(196,098)
(68,000)
(128,098)
Excess (deficiency) of revenues
and other sources over (under)
expenditures and other uses
1,554,676
(3,405,443)
4,960,119
(1,348,481)
(3,302,176)
1,953,695
Fund balances,
January 1
3,508,943
2,664,335
844,608
4,512,205
3,302,176
1,210,029
Prior year cancelled encumbrances
105,649
0
105,649
345,219
0
345,219
Residual equity transfer in
409,296
741,108
(331,812)
0
0
0
Residual equity transfer out
(93,892)
0
(93,892)
0
0
0
Fund balances,
December 31 $
5,484,672 $
0 $
5,484,672 $
3,508,943 $
0 $
3,508,943
53
City of Salina, Kansas
SPECIAL REVENUE FUNDS
Special revenue funds are used to account for specific revenues that are legally restricted to expenditure for
particular purposes.
Employee benefit fund - To account for the costs of various benefits provided to governmental. employees.
Flood and drainage improvement fund - To account for property tax revenues to be used for capital
improvements to the Flood Control and Stormwater Drainage systems.
Utility fund - To account for the electric, gas, water and telephone costs of the City's operations except for
those utility costs which are directly chargeable to Enterprise and Internal Service funds.
Special liability fund - To account for liability and worker's compensation insurance costs.
Business improvement district fund - State law allows businesses within an area to voluntarily establish
an improvement district. This fund is used to account for the assessments made on the district. All
revenues are to be used within the Business Improvement District.
Tourism and convention fund - To account for transient guest tax revenues, which are specifically
restricted to promotion and tourism activities.
Neighborhood Park— To account for fees collected from new residential building projects in Salina.
Expenditures are for acquisition or development of neighborhood parks in the growing areas of the
community.
Special parks and recreation fund - To account for liquor tax revenues which must be used for park
maintenance and improvements.
Special alcohol fund - To account for liquor tax revenues which must be used for programs which address
prevention, education or intervention for drug and alcohol abuse.
Special gas fund - To account for the City's share of motor fuel tax revenues which are legally restricted to
the maintenance or improvement of streets within the City.
Bicentennial Center fund - To account for the activities of the City's convention center.
Bicentennial Center event fund - To account for the revenues and expenses associated with special events
(concerts, shows, etc.) at the City's convention center.
HUD community development fund - To account for grants received from the state to be used for housing
or economic development purposes.
Community development revolving fund - To account for funds which may be loaned for housing and
economic development purposes, to later be repaid and reused on a revolving basis.
Heritage commission fund - To account for revenues and expenses associated with heritage preservation
activities.
54
City of Salina, Kansas
SPECIAL REVENUE FUNDS - CONTINUED
Housing rehabilitation - To account for grants received from the state to be used for housing
rehabilitation.
Fair housing fund - To account for grants received from the federal government to be used to monitor and
mediate fair housing complaints.
CDBG SAA — To account for grants received from the federal government to be used for improvement of
secondary streets at the Airport Industrial Center.
Special law enforcement fund - To account for revenues received from the sale of forfeited assets acquired
during drug enforcement activities. Expenses are limited to capital items to be used for further drug
enforcement activities.
Police grants fund - To account for revenues received from grants which are to be used for special police
activities, including the D.A.R.E. program.
Dare donations - To account for donations to the D.A.R.E. program.
Traffic safety grant fund - To account for revenues received from grants to be used for traffic
enforcement.
55
City of Salina, Kansas
SPECIAL REVENUE FUNDS
COMBINING BALANCE SHEET
December 31, 1998
(With comparative totals for December 31, 1997)
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable
Retainage payable
Due to funds
Deferred revenue
Total liabilities
Fund balances
Reserved for encumbrances
Unreserved
Undesignated (deficit)
Total fund balances (deficit)
Total liabilities and
fund balances
$ 0 $ 570 $ 0
0 0 0
0 0 0
2,929,763 248,400 0
2,929,763 248,970 0
0 13,924 0
629,470 464,215 105,540
$ 3,559,233 $ 727,109 $ 105,540
56
Flood &
Employee
Drainage
ASSETS
Benefits
Improvements
Utility
Cash and investments
$ 629,470
$ 478,709 $
105,540
Receivables
Accounts
0
0
0
Taxes
2,929,763
248,400
0
Grants
0
0
0
Notes
0
0
0
Due from funds
0
0
0
Total assets
$ 3,559,233
$ 727,109 $
105,540
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable
Retainage payable
Due to funds
Deferred revenue
Total liabilities
Fund balances
Reserved for encumbrances
Unreserved
Undesignated (deficit)
Total fund balances (deficit)
Total liabilities and
fund balances
$ 0 $ 570 $ 0
0 0 0
0 0 0
2,929,763 248,400 0
2,929,763 248,970 0
0 13,924 0
629,470 464,215 105,540
$ 3,559,233 $ 727,109 $ 105,540
56
Schedule 4
$ 0 $ 4,565 $
0 0
0 0
0 7,603
2,436 $ 0 $ 741 $
0 0 0
0 0 0
U
Business
Tourism
0
Special
0
Special
Improvement
and
Neighborhood
Parks and
Special
Liability
District
Convention
Park
Recreation
Alcohol
$ 64,603
$ 4,594
$ 2,453
$ 31,443 $
118,198 $
15,873
0
16,806
0
0
0
0
0
0
193,526
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$ 64,603
$ 21,400
$ 195,979
$ 31,443 $
118,198 $
15,873
$ 0 $ 4,565 $
0 0
0 0
0 7,603
2,436 $ 0 $ 741 $
0 0 0
0 0 0
U
12,16ti
2,436
0
0
0
0
0
741
14,992
0
0
0
0
0
64,6U3
9,232
193,543
31,443
117,457
15,873
$ 64,603 $
21,400 $
195,979 $
31,443 $
118,198 $
15,873
57 cont.
ASSETS
Cash and investments
Receivables
Accounts
Taxes
Grants
Notes
Due from funds
Total assets
City of Salina, Kansas
SPECIAL REVENUE FUNDS
COMBINING BALANCE SHEET
December 31, 1998
(With comparative totals for December 31, 1997)
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable
Retainage payable
Due to funds
Deferred revenue
Total liabilities
Fund balances
Reserved for encumbrances
Unreserved
Undesignated (deficit)
Total fund balances (deficit)
Total liabilities and
fund balances
Bicentennial
Special Bicentennial Center
Gas Center Event
$ 1,051,279 $ 400,619 $ 44,356
0 40,439 0
356,336 0 0
0 0 0
0 0 0
$ 1,407,615 $ 441,058 $ 44,356
$ 9,239 $ 17,062 $ 0
18,684 0 0
0 0 0
0 0 0
442,146 0 0
937,546 423,996 - 14.356
1,379,692 423,996 44,356
$ 1,407,615 $ 441,058 $ 44,356
58
Schedule 4
Page 2
HUD
Community
0 $
9,666
0 $
0
Community
Development
Heritage
Housing
Fair
CDBG
Development
Revolving
Commission
Rehabilitation
Housing
SSA
$ 0
$ 83,381
$ 1,323
$ 0
48,369 $
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
180
0
0
0
10,951
0
0
0
0
0
0
0
0
0
0
0
$ 10,951
$ 83,381
$ 1,503
$ 0
48,369 $
0
$ 0 $
8,883 $
0 $
9,666
0 $
0
0
0
0
0
0
0
40,975
0
0
251,595
0
0
0
0
0
0
0
0
40,975
8,883
0
261,261
0
0
0
0
0
0
0
0
(30,024)
74,498
1,503
(261,261)
48,369
0
(30,024)
74,498
1,503
(261,261)
48,369
0
$ 10,951 $
83,381 $
1,503 $
0
48,369 $
0
59 Cont.
Cash and investments
Receivables
Accounts
Taxes
Grants
Notes
Due from funds
Total assets
City of Salina, Kansas
SPECIAL REVENUE FUNDS
COMBINING BALANCE SHEET
December 31, 1998
(With comparative totals for December 31, 1997)
Special
Law Police DARE
ASSETS Enforcement Grants Donations
$ 33,373 $ 86,183 $ 23,511
0 0 500
0 0 0
0 0 0
0 0 0
0 0 0
$ 33,373 $ 86,183 $ 24,011
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable
Retainage payable
Due to funds
Deferred revenue
Total liabilities
Fund balances
Reserved for encumbrances
Unreserved
Undesignated (deficit)
Total fund balances (deficit)
Total liabilities and
fund balances
$ 0 $ 0 $ 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
33,373 86,183 2A,011
33,373 86,183 24,011
$ 33,373 $ 86,183 $ 24,011
60
Traffic
Safety
Total
Schedule 4
Page 3
$ 8,088 $
3,231,365 $
2,563,663
0
57,745
26,883
0
3,728,025
3,556,341
0
180
0
0
10,951
175
0
0
34,348
$ 8,088 $
7,028,266 $
6,181,410
$ 0 $ 53,162 $ 162,294
0 18,684 13,890
0 292,570 34,348
0 3,550,182 3,245,715
0 471,062 243,666
8,088 3,007,022 2,692,029
8,088 3,478,084 2,935,695
$ 8,088 $ 7,028,266 $ 6,181,410
w
City of Salina, Kansas
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
For the fiscal year ended December 31, 1998
(With comparative totals for the fiscal year ended December 31, 1997)
62
Flood &
Employee
Drainage
Benefits
Improvement
Utility
Revenues
Taxes
$ 3,139,335
$ 231,984 $
88,464
Intergovernmental
0
0
0
Charges for services
0
0
0
Fines
0
0
0
Special assessments
0
0
0
Use of money and property
0
0
0
Reimbursements
888
0
0
Miscellaneous
0
0
0
Total revenues
3,140,223
231,984
88,464
Expenditures
Current
General government
2,962,530
63,845
0
Public safety
0
0
0
Public works
0
0
0
Community development
0
0
0
Health and welfare
0
0
0
Bicentennial Center
0
0
0
Capital outlay
0
0
0
Total expenditures
2,962,530
63,845
0
Excess (deficiency) of revenues
over (under) expenditures
177,693
168,139
RR 464
Other financing sources (uses)
Operating transfers in
0
310,000
0
Operating transfers out
0
0
0
Total other financing
sources (uses)
0
310,000
0
Excess (deficiency) of revenues
and other sources over (under)
expenditures and other uses
177,693
478,139
, ' r
Fund balances (deficit),
January 1
451,777
0
391,589
Residual equity transfers out
0
0
(374,513)
Fund balances (deficit),
December 31
$ 629,470
$ 478,139 $
105,540
62
Schedule 5
63 cont.
Business
Tourism
Neighborhood
Special
Special
Improvement
and
Park
Parks and
Special
Liability
District
Convention
Fees
Recreation
Alcohol
$ 6,985
$ 0 $
730,489
$ 0 $
102,570 $
102,571
0
0
0
0
0
0
0
0
0
31,010
0
0
0
1,115
0
0
0
0
0
75,594
0
0
0
0
0
203
2,311
433
4,863
266
0
0
0
0
0
0
0
0
0
0
11,000
0
6,985
76,912
732,800
31,443
118,433
102,837
2,967
56,765
428,919
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
87,333
0
0
0
0
0
0
0
0
0
0
78,798
0
2,967
56,765
428,919
0
78,798
87,333
4,018
20,147
303,881
31,443
39,635
15,504
0
0
0
0
0
0
0
(17,000)
(285,945)
0
0
0
0
(17,000)
(285,945)
0
0
0
4,018
3,147
17,936
31,443
39,635
15,504
95,368
6,085
175,607
0
77,822
369
(34,783)
0
0
0
0
0
$ 64,603
$ 9,232 $
193,543
$ 31,443 $
117,457 $
15,873
63 cont.
City of Salina, Kansas
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
For the fiscal year ended December 31, 1998
(With comparative totals for the fiscal year ended December 31, 1997)
64
Bicentennial
Special
Bicentennial
Center
Gas
Center
Event
Revenues
_
Taxes
$ 0
$ 0
$ 0
Intergovernmental
1,415,516
0
0
Charges for services
0
804,073
878,139
Fines
0
0
0
Special assessments
0
0
0
Interest
57,035
21,429
0
Reimbursements
0
0
0
Miscellaneous
30,277
0
0
Total revenues
1,502,828
825,502
878,139
Expenditures
Current
General government
0
0
0
Public safety
0
0
0
Public works
224,377
0
0
Community development
0
0
0
Health and welfare
0
0
0
Bicentennial Center
0
1,157,859
1,026,887
Capital outlay
899,505
87,634
0
Total expenditures
1,123,882
1,245,493
1,026,887
Excess (deficiency) of revenues
over (under) expenditures
378,946
(419,991)
C
Other financing sources (uses)
Operating transfers in
0
485,945
0
Operating transfers out
0
0
0
Total other financing
sources (uses)
0
485,945
0
Excess (deficiency) of revenues
and other sources over (under)
expenditures and other uses
378,946
65,9_,
Fund balances (deficit),
January 1
1,000,746
358,042
193,104
Residual equity transfers out
0
0
0
Fund balances (deficit),
December 31
$ 1,379,692
$ 423,996
$ 44,356
64
Schedule 5
Page 2
HUD
Community
Community
Development
Heritage
Housing
Fair
CDBG
Development
Revolving
Commission
Rehabilitation
Housing
SSA
$ 0$
0$
0$
0$
0$
0
79,170
0
180
60,415
0
0
0
0
0
0
0
841,699
0
0
0
0
0
0
0
0
0
0
0
0
425
5,457
73
641
3,148
0
17,191
11,854
0
0
22,462
0
0
0
0
0
510
0
96,786
17,311
253
61,056
26,120
841,699
0
0
314
373,443
34,351
841,699
0
0
0
0
0
0
0
0
0
0
0
0
92,637
37,335
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
92,637
37,335
314
373,443
34,351
841,699
4,149
(20,024)
(61)
(312,387)
(8,231)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4,149
(20,024)
(61)
(312,387)
(8,231)
0
(34,173)
94,522
1,564
51,126
56,600
0
0
0
0
0
0
0
$ (30,024) $
74,498
$ 1,503
$ (261,261) $
48,369 $
0
65 cont.
City of Salina, Kansas
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
For the fiscal year ended December 31, 1998
(With comparative totals for the fiscal year ended December 31, 1997)
Revenues
Taxes
Intergovernmental
Charges for services
Fines
Special assessments
Interest
Reimbursements
Miscellaneous
Total revenues
Expenditures
Current
General government
Public safety
Public works
Community development
Health and welfare
Bicentennial Center
Capital outlay
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other financing sources (uses)
Operating transfers in
Operating transfers out
Total other financing
sources (uses)
Excess (deficiency) of revenues
and other sources over (under)
expenditures and other uses
Fund balances (deficit),
January 1
Residual equity transfers out
Fund balances (deficit),
December 31
Special
Law
Enforcement
$ 0 $
10,980
0
0
0
1,674
0
12,654
Police DARE
U
0
139,519
0
0
0
0
0
0
0
3,056
1,172
0
0
0
4,399
0
0
0
0
48,198
0
0
0
0
0
0
0
0
0
0
0
0
0
12,516
45,520
0
12,516
93,718
0
138
48,857
0
81,127
0
0
0
0
0
81,127
0
138
129,984
33,235
(43,801)
18,440
0
0
0
$ 33,373 $
86,183 $
24,011
e�
Schedule 5
Pa 2e
Traffic
Total
Safety
Grant
1998
1997
$ 0 $
4,402,398 $
3,404,505
0
1,705,780
1,737,050
0
2,554,921
1,470,943
0
1,115
890
0
75,594
78,537
415
102,601
81,337
0
52,395
31,552
0
46,186
17,139
415
8,940,990
6,821,953
0
4,764,833
3,644,472
0
48,198
120,692
0
224,377
983,076
0
129,972
99,222
0
87,333
87,916
0
2,184,746
1,681,770
0
1,123,973
1,331,311
0
8,563,432
7,948,459
415
377,558
(1,126,506)
0
877,072
561,567
0
(302,945)
(248,701)
0
574,127
312,866
415
951,685
(813,640)
7,673
2,935,695
3,749,335
0
(409,296)
0
$ 8,088 $
3,478,084 $
2,935,695
67
Revenues
Taxes
Property
Delinquent
Motor vehicle
Total taxes
Intergovernmental
Fees
Reimbursed expenses
Total revenues
Expenditures
General government
Earned leave
Unemployment
Social security
Life insurance
Kansas Police and Fire
Retirement
Kansas Public Employees
Retirement
Health insurance
Dental insurance
Wellness
Workers compensation
Other benefits
Administrative expenses
Cash reserve
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Fund balances,
January 1
Fund balances,
December 31
City of Salina, Kansas
EMPLOYEE BENEFIT SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
1998 1997
Variance
Favorable
Actual Budget (Unfavorable)
Actual
$ 2,878,456 $
36,434
224,445
3,139,335
0
0
888
Budget
2,809,240 $
45,000
249,705
3,103,945
0
0
0
3,103,945
Variance
Favorable
(Unfavorable)
Schedule 6
69,216 $
1,274,194 $
1,241,028 $
33,166
(8,566)
50,335
45,000
5,335
(25,260)
440,700
417,090
23,610
35,390
1,765,229
1,703,118
62,111
0
185,000
185,000
0
0
17,352
179,000
(161,648)
888
3,822
0
3,822
36,278
1,971,403
2,067,118
(95,715)
0
40,000
40,000
0
60,000
60,000
36,341
36,804
463
38,167
34,684
(3,483)
469,749
461,267
(8,482)
445,331
548,878
103,547
50,325
52,126
1,801
48,843
48,520
(323)
811,790
706,078
(105,712)
808,577
687,000
(121,577)
134,094
135,942
1,848
117,980
116,520
(1,460)
1,345,477
1,317,112
(28,365)
1,284,691
769,000
(515,691)
0
0
0
0
230,000
230,000
50,310
52,300
1,990
56,532
52,300
(4,2327`
0
196,696
196,696
0
0
0
64,444
5,400
(59,044)
0
5,400
5,400
0
0
0
315,106
315,105
(1)
0
420,201
420,201
0
800,000
800,000
2,962,530
3,423,926
461,396
3,115,227
3,667,407
552,180
177,693
451,777
(319,981) 497,674 (1,143,824) (1,600,289) 456,465
319,981 131,796 1,595,601 1,600,289 (4,688)
$ 629,470 $ 0 $ 629,470 $ 451,777 $ 0 $ 451,777
68
Revenues
Taxes
Property
Delinquent
Total revenues
Expenditures
General government
Contractual services
Capital outlay
Cash reserve
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Other financing sources
Operating transfers in
Excess of revenues and other
sources over expenditures
Fund balances,
January 1
Fund balances,
December 31
City of Salina, Kansas
FLOOD & DRAINAGE IMPROVEMENT SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
Schedule 6
Page 2
5,282 0
72,487 450,000
0 85,943
77,769 535,943
(5,282) 0
377,513 0
85,943 0
458,174 0
C 0
C 0
0 0
0 0
154,215
1998
464,215
1997
0
0
Variance
Variance
0
0
Favorable
Favorable
Actual
Budget
(Unfavorable) Actual
Budget (Unfavorable)
$ 231,571 $
225,943
$ 5,628 $ 0 $
0 $ 0
413
0
413 0
0 0
231,984
225,943
6,041 0
0 0
5,282 0
72,487 450,000
0 85,943
77,769 535,943
(5,282) 0
377,513 0
85,943 0
458,174 0
C 0
C 0
0 0
0 0
154,215
(310,000)
464,215
0
0
0
310,000
310,000
0
0
0
0
464,215
0
464,215
0
0
0
0
0
0
0
0
0
$ 464,215 $
0 $
464,215 $
0 $
0 $
0
69
City of Salina, Kansas
Schedule 6
Page
UTILITY SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
70
1998
1997
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
Revenues
Taxes
Property
$ 0 $
0 $
0 $
584,193 $
568,973
$ 15,220
Delinquent
9,324
3,150
6,174
16,665
13,000
3,665
Motor vehicle
79,140
114,482
(35,342)
146,133
139,037
7,096
Total revenues
88,464
117,632
(29,168)
746,991
721,010
25,981
Expenditures
General government
Gas service
0
0
0
82,165
78,000
(4,165)
Street lighting
0
0
0
277,757
295,000
17,243
Water service
0
0
0
96,777
121,000
24,223
Light and power
0
0
0
264,193
305,000
40,807
Traffic control
0
0
0
44,177
43,000
(1,177)
Cash reserves
0
0
0
0
200,000
200,000
Total expenditures
0
0
0
765,069
1,042,000
276,931
Excess (deficiency) of
revenues over (under)
expenditures
88,464
117,632
(29,168)
(18,078)
(320,990)
302,912
Fund balances,
January 1
391,589
288,693
102,896
409,667
320,990
88,677
Residual equity transfers out
(374,513)
(406,325)
31,812
0
0
Fund balances,
December 31
$ 105,540 $
0 $
105,540 $
391,589 $
0
:6 391,589
70
City of Salina, Kansas
Schedule 6
SPECIAL LIABILITY SPECIAL REVENUE FUND Page 3
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
71
1998
1997
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
Revenues
Taxes
Property
$ 0 $
0 $
0 $
10,248 $
10,000
$ 248
Delinquent
2,266
473
1,793
6,789
473
6,316
Motor vehicle
4,719
2,012
2,707
68,908
65,106
3,802
Total revenues
6,985
2,485
4,500
85,945
75,579
10,366
Expenditures
General government
Administrative expenses
2,966
0
(2,966)
86,603
140,000
53,397
Cash reserve
0
0
0
0
16,228
16,228
Total expenditures
2,966
0
(2,966)
86,603
156,228
69,625
Excess (deficiency) of
revenues over (under)
expenditures
4,019
2,485
1,534
(658)
(80,649)
79,991
Fund balances,
January 1
95,368
31,589
63,779
96,026
80,649
15,377
Residual equity transfers out
(34,783)
(34,074)
(709)
0
0
0
Fund balances,
December 31
$ 64,604 $
0 $
64,604 $
95,368 $
0
$ 95,368
71
City of Salina, Kansas
BUSINESS IMPROVEMENT DISTRICT SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
Revenues
Fines
Special assessments
Use of money and property
Total revenues
Expenditures
General government
Contractual
Other services and charges
Total expenditures
Excess of revenues
over expenditures
Other financing sources
(uses)
Operating transfers out
Excess (deficiency) of
revenues over (under)
expenditures and other uses
Fund balances,
January I
Fund balances (deficit),
December 31
Schedule 6
rage 4
(17,000)
(17,000) 0 (17,000) (17,000) 0
(1,745) 0 (1,745) (2,724) (4,160) 1,436
463 0 463 3,187 4,160 97
$ (1,282) $ 0 $ (1,282) $ 463 $ , bu
72
1998
1997
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
$ 1,115 $
0
$ 1,115 $
890 $
0
$ 890
70,703
82,000
(11,297)
76,570
80,000
(3,430)
203
0
203
158
0
158
72,021
82,000
(9,979)
77,618
80,000
(2,382)
56,766
65,000
8,234
63,242
67,160
3,918
0
0
0
100
0
(100)
56,766
65,000
8,234
63,342
67,160
3,818
15,255
17,000
(1,745)
14,276
12,840
1,436
(17,000)
(17,000) 0 (17,000) (17,000) 0
(1,745) 0 (1,745) (2,724) (4,160) 1,436
463 0 463 3,187 4,160 97
$ (1,282) $ 0 $ (1,282) $ 463 $ , bu
72
City of Salina, Kansas
Schedule 6
Page
TOURISM AND CONVENTION SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
73
1998
1997
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
Revenues
Taxes
Transient guest
$ 710,804 $
715,000 $
(4,196) $
592,715 $
715,000
$ (122,285)
Use of money and property
2,311
0
2,311
1,765
0
1,765
Total revenues
713,115
715,000
(1,885)
594,480
715,000
(120,520)
Expenditures
General government
Contractual
428,918
429,000
82
370,629
429,000
58,371
Excess of revenues
over expenditures
284,197
286,000
(1,803)
223,851
286,000
(62,149)
Other financing sources
(uses)
Operating transfers out
(285,945)
(286,000)
55
(222,086)
(286,000)
63,914
Excess (deficiency) of
revenues over (under)
expenditures and other uses
(1,748)
0
(1,748)
1,765
0
1,765
Fund balances,
January 1
1,765
0
1,765
0
0
0
Fund balances,
December 31
$ 17 $
0 $
17 $
1,765 $
0
$ 1,765
73
City of Salina, Kansas
SPECIAL PARKS AND RECREATION SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
Revenues
Intergovernmental
Use of money and property
Miscellaneous
Total revenues
Expenditures
Capital outlay
Cash reserve
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Fund balances,
January I
Fund balances,
December 31
Schedule 6
Page 6
74
1998
1997
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
$ 102,570 $
83,284
$ 19,286 $
87,916 $
82,500
$ 5,416
4,863
0
4,863
5,573
0
5,573
11,000
12,000
(1,000)
8,000
0
8,000
118,433
95,284
23,149
101,489
82,500
18,989
93,790
85,000
(8,790)
122,697
82,500
(40,197)
0
67,814
67,814
0
67,325
67,325
93,790
152,814
59,024
122,697
149,825
27, 128
24,643
(57,530)
(39,738)
(21,208)
(67,325)
(21,712)
77,822
57,530
20,292
99,030
67,325
31,705
$ 102,465 $
0
$ 102,465 $
77,822 $
0
$ 77,822
74
City of Salina, Kansas
SPECIAL ALCOHOL SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
Revenues
Intergovernmental
Use of money and property
Total revenues
Expenditures
Health and welfare
Contractual
Excess (deficiency) of revenues
over (under) expenditures
Fund balances,
January I
Fund balances,
December 31
Schedule 6
Page 7
87,333 87,333
15,504 0
369 0
0 87,916
15,504 369
369 0
89,066 1,150
(1,733) 2,102
1,73:3 (1,733)
$ 15,873 $ 0 $ 15,873 $ 369 $ 0 $ 369
75
1998
1997
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
$ 102,571 $
87,333
$ 15,238 $
87,916 $
87,333 $
583
266
0
266
369
0
369
102,837
87,333
15,504
88,285
87,333
952
87,333 87,333
15,504 0
369 0
0 87,916
15,504 369
369 0
89,066 1,150
(1,733) 2,102
1,73:3 (1,733)
$ 15,873 $ 0 $ 15,873 $ 369 $ 0 $ 369
75
City of Salina, Kansas
SPECIAL GAS TAX SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
Revenues
Intergovernmental
Use of money and property
Miscellaneous revenues
Total revenues
Expenditures
Public works
Supplies
Other services
Capital outlay
Cash reserve
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Other financing sources
(uses)
Operating transfers out
Excess (deficiency) of
revenues over (under)
expenditures and other uses
Fund balances,
January I
Prior year cancelled encumbrances
Fund balances,
December 31
Schedule 6
Page 8
76
1998
1997
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
$ 1,406,496 $
1,350,000 $
56,496 $
1,367,135 $
1,300,000
$ 67,135
57,036
20,000
37,036
38,044
0
38,044
30,277
30,000
277
0
0
0
1,493,809
1,400,000
93,809
1,405,179
1,300,000
105,179
207,029
182,500
(24,529)
167,882
153,600
(14,282)
17,348
40,114
22,766
40,654
39,161
(1,493)
1,113,545
1,365,400
251,855
1,130,613
1,091,000
(39,613)
0
232,566
232,566
0
300,880
300,880
1,337,922
1,820,580
482,658
1,339,149
1,584,641
245,492
155,887
(420,580)
576,467
66,030
(284,641)
350,671
0
(5,275)
5,275
0
(5,275)
5,275
155,887
(425,855)
581,742
66,030
(289,916)
355,915
444,007
425,855
18,152
374,891
289,916
84,975
0
0
0
3,086
0
3,086
$ 599,894 $
0 $
599,894 $
444,007 $
0 $
444,007
76
Revenues
Charges for services
Use of money and property
Total revenues
Expenditures
Bicentennial Center
Personal services
Supplies
Contractual
Other services and charges
Capital outlay
Cash reserve
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Other financing sources
Operating transfers in
Excess (deficiency) of
revenues and other sources
over (under) expenditures
Fund balances,
January 1
Fund balances,
December 31
City of Salina, Kansas
Schedule 6
Page 9
BICENTENNIAL CENTER SPECIAL REVENUE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
77
1998
1997
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
$ 986,518 $
717,000
$ 269,518 $
625,353 $
698,000
$ (72,647)
21,429
0
21,429
21,353
0
21,353
1,007,947
717,000
290,947
646,706
698,000
(51,294)
567,366
588,857
21,491
535,404
582,18:2
46,778
261,152
257,100
(4,052)
0
53,595
53,595
0
0
0
0
8,039
8,039
329,341
354,433
25,092
441,729
397,17.7
(44,552)
67,281
157,000
89,719
76,866
108,500
31,634
0
181,035
181,035
0
234,424)
234,429
1,225,140
1,538,425
313,285
1,053,999
1,383,922
329,923
(217,193)
(821,425)
582,803
(407,293)
(685,922)
257,276
284,322
486,000
(201,678)
322,086
386,000
(63,914)
67,129
(335,425)
381,125
(85,207)
(299,922)
193,362
316,428
335,425
(18,997)
401,635
308,639
92,996
$ 383,557 $
0
$ 383,557 $
316,428 $
8,717 $
307,711
77
City of Salina, Kansas
DEBT SERVICE FUND
The debt service fund is used to account for the accumulation of resources and payment of general
obligation bond principal and interest from governmental resources and special assessment bond principal
and interest from special assessment levies when the City is obligated in some manner for the payment.
78
Cash and investments
Cash with fiscal agent
Receivables
Taxes
Total assets
City of Salina, Kansas
Schedule 7
BOND AND INTEREST DEBT SERVICE FUND
COMPARATIVE BALANCE SHEETS
December 31, 1998 and 1997
ASSETS 1998 1997
$ 741,310 $ 867,759
5,545 104,790
916,477 1,138,685
$ 1,663,332 $ 2,111,234
LIABILITIES AND FUND BALANCES
Liabilities
Deferred revenue
Matured principal and interest payable
Total liabilities
Fund balances
Unreserved
Designated for debt service
Total liabilities and
fund balances
79
$ 916,477 $ 1,138,685
C CAC IAA AAA
922,022 1,243,475
741,310 867,759
$ 1,663,332 $ 2,111,234
City of Salina, Kansas
DEBT SERVICE FUND
COMPARATIVE STATEMENTS OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
For the fiscal years ended December 31, 1998 and 1997
Revenues
Taxes
Special assessments
Use of money and property
Miscellaneous
Total revenues
Expenditures
Debt service
Principal
Interest and other charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Fund balances, January 1
Residual equity transfer in
Fund balances, December 31
80
Schedule 8
1998 1997
$ 1,550,848 $
2,602,086
974,648
1,048,863
72,957
86,395
127,301
55,593
2,725,754
3,792,937
2,372,468 3,443,464
n4< Ki i �A....
2,858,079 4,042,308
(132,325) (249,371)
867,759 1,052,539
5,876 64,591
$ 741,310 $ 867,759
City of Salina, Kansas
Schedule 9
BOND AND INTEREST DEBT SERVICE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
81
1998
1997
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
Revenues
-
Taxes
Property
$ 1,147,999 $
1,138,685
$ 9,314 $
2,350,311 $
2,289,301
$ 61,010
Delinquent
38,752
36,651
2,101
32,010
36,651
(4,641)
Motor vehicle
364,097
415,947
(51,850)
219,765
200,875
18,890
Total taxes
1,550,848
1,591,283
(40,435)
2,602,086
2,526,827
75,259
Special assessments
974,648
1,093,600
(1 18,952)
1,048,863
963,000
85,863
Use of money and property
72,957
50,000
22,957
86,395
59,915
26,480
Miscellaneous
127,301
0
127,301
55,593
0
55,593
Total revenues
2,725,754
2,734,883
(9,129)
3,792,937
3,549,742
243,195
Expenditures
Debt service
Principal
2,372,468
2,205,312
(167,156)
3,443,464
2,934,128
(509,336)
Interest
485,461
697,833
212,372
598,127
919,514
321,387
Commission and postage
150
1,000
850
717
1,000
283
Cash reserve
0
435,060
435,060
0
403,776
403,776
Total expenditures
2,858,079
3,339,205
481,126
4,042,308
4,258,418
216,110
Excess (deficiency) of
revenues over (under)
expenditures
(132,325)
(604,322)
471,997
(249,371)
(708,676)
459,305
Other financing sources
Operating transfer in
0
0
0
44,102
0
44,102
Excess (deficiency) of revenues
and other sources over (under)
expenditures
(132,325)
(604,322)
471,997
(205,269
(708,676)
503,407
Fund balances,
January 1
867,759
604,322
263,437
1,052,539
633,676
418,863
Residual equity transfer in
5,876
0
5,876
20,489
75,000
(54,511)
Fund balances,
December 31
$ 741,310 $
0 $
741,310 $
867,759 $
0
$ 867,759
81
City of Salina, Kansas
CAPITAL PROJECTS FUND
The capital projects fund is used to account for the acquisition and construction of major capital facilities
other than those financed by proprietary funds and trust funds.
82
Cash and investments
City of Salina, Kansas
Schedule 10
CAPITAL PROJECTS FUND
COMPARATIVE BALANCE SHEETS
December 31, 1998 and 1997
ASSETS 1998 1997
$ 205,929 $ 2,826,977
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable
Retainage payable
Total liabilities
Fund balances
Reserved for encumbrances
Unreserved
Undesignated (deficit)
Total fund balances (deficit)
Total liabilities and fund balances
83
$ 0 $ 5,142
236,927 34,862
236,927 40,004
881,341 1,194,259
(912,339) 1,592,714
(30,998) 2,786,973
$ 205,929 $ 2,826,977
City of Salina, Kansas
CAPITAL PROJECTS FUND
COMPARATIVE STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
For the fiscal years ended December 31, 1998 and 1997
Revenues
Intergovernmental
Special assessments
Use of money and property
Reimbursements
Total revenues
Expenditures
Capital outlay
Contractual
Capital outlay
Debt service
Temporary note payments
Interest expense
Bond issuance costs
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other financing sources
Bond and temporary note proceeds
Excess (deficiency) of revenues and
other sources over (under) expenditures
Fund balances (deficit), January I
Residual equity transfers in
Residual equity transfers out
Fund balances (deficit), December 31
84
1998
$ 0 $
323,469
114,943
Schedule I I
807
0
70,113
703,567 193,470
1,037,065
308,805
3,398,194
1,990,923
3,645,000
4,850,000
178,005
—
158,456
-- . In
8,271,294 7,330,533
(7,567,727) (7,137,063)
(2,905,987)
2,972,937
2,786,973
(294,038)
93,892
416,899
(5,876)
(308,825)
$ (30,998) $
2,786,973
City of Salina, Kansas
ENTERPRISE FUNDS
Enterprise funds are used to account for operations that are financed and operated in a mariner similar to
private business enterprises, where the intent of the governing body is that the costs of providing goods or
services to the general public on a continuing basis be financed or recovered primarily through user charges;
or where the governing body has decided that periodic determination of net income is appropriate for
accountability purposes.
Sanitation fund - To account for the operations of the City's refuse collection service.
Solid waste fund - To account for the activities of the City's landfill.
Golf course fund - To account for the operations of the municipal golf course.
Water and sewer fund - To account for the activities of the City's water and sewer operations.
85
Cash and investments
Receivables
Accounts
Interest
Inventory and prepaid supplies
Restricted cash and investments
Fixed assets
Land
Land improvement
Water plant and equipment
Sewerage plant and equipment
Equipment
Vehicles
Buildings
Construction in process
Accumulated depreciation
Deferred charges
Total assets
City of Salina, Kansas
ENTERPRISE FUNDS
COMBINING BALANCE SHEET
December 31, 1998
(With comparative totals for December 31, 1997)
ASSETS
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable
Retainage payable
Accrued compensated absences
Meter deposits payable
Payable from restricted assets
Accrued interest payable
Revenue bonds payable - current
Loans payable - current
General obligation bonds payable - current
Temporary notes payable - current
Loans payable
General obligation bonds payable
Revenue bonds payable
Landfill closure and postclosure
Total liabilities
Equity
Contributed capital
Retained Earnings
Reserved for bond retirement
Reserved for postclosure care costs
Unreserved
Total equity
Total liabilities and equity
061
Solid Waste
Sanitation Disposal
343,855 $ 2,105,874
94,415 174,848
0 0
0 0
0 0
18,000
120,000
0
4,701,221
0
0
0
0
737,837
697,422
384,889
996,157
0
350,381
0
0
(763,933)
(1,728,459)
0
15,431
$ 815,063 $ 7,432,875
433 $ 494,394
0 69,895
83,505 24,268
0 0
0
38,098
0
0
0
0
0
241,816
0
1,500,000
0
0
0
1,101,842
0
0
0
986,591
34,521
86,990
0
0
0
92,520
696,604
_ 2,796,461
�
$ 815,063 $
7,432,875
Schedule 12
$ 5,649 $
175,798 $
Total
317,486
Golf Course
Water and
267,531
46,425
Division
Sewer
1998
1997
$ 112,324 $
9,993,233 $
12,555,286 $
12,593,873
0
518,110
787,373
777,889
0
0
0
38,443
30,190
400,084
430,274
453,824
0
11,916,585
11,916,585
11,601,880
15,000
361,050
514,050
514,050
337,361
0
5,038,582
4,886,159
0
34,794,544
34,794,544
31,895,409
0
37,590,736
37,590,736
36,774,426
681,718
547,810
2,664,787
2,119,555
59,647
0
1,440,693
1,3 54,189
225,231
0
575,612
575,612
0
3,131,801
3,131,801
3,381,616
(895,888)
(28,454,948)
(31,843,228)
(29,150,592)
0
559,634
575,065
485,851
$ 565,583 $
71,358,639 $
80,172,160 $
78,302,184
$ 5,649 $
175,798 $
676,274 $
317,486
0
197,636
267,531
46,425
34,742
298,119
440,634
462,921
0
85,252
85,252
81,300
3,069
302,710
343,877
376,434
0
700,000
700,000
1,085,000
0
15,013
15,013
0
21,703
504,866
768,385
274,516
0
0
1,500,000
700,000
0
920,842
920,842
0
147,450
5,062,554
6,311,846
1,610,798
0
25,600,000
25,600,000
32,790,000
0
212,6F7
0
986,591
976,002
,
154,122
8,385,683
8,661,316
8,479,010
0
3,501,554
3,501,554
3,501,554
0
0
92,520
92,520
198,848
25,608,612
29,300,525
27,508,218
352,97U-
37,495,
5,
,
$ 565,583 $
71,358,639 $
80,172,160 $
78,302,184
87
City of Salina, Kansas
ENTERPRISE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN RETAINED EARNINGS
For the fiscal year ended December 31, 1998
(With comparative totals for the fiscal year ended December 31, 1997)
Operating revenues
Intergovernmental
Charges for services
Reimbursements
Miscellaneous
Total operating revenues
Operating expenses
Public works
Recreation
Depreciation
Total operating expenses
Operating income (loss)
Nonoperating revenues (expenses)
Use of money and property
Bond issuance costs
Debt service
Loss on disposition of fixed assets
Total nonoperating revenues (expenses)
Net income (loss)
Retained earnings, January I
Restatement
Residual equity transfer out
Retained earnings, December 31
88
Solid Waste
Sanitation Disposal
$ 0 $
0
1,354,666
2,483,786
0
0
286
30,740
1,354,952
2,514,526
(38,461)
1,359,740
2,205,559
0
0
56,827
378,269
1,416,567 2,583,828
(61,615) (69,302)
23,154
90,213
0
(10,922)
0
(112,478)
0
(27,660)
23,154
(60,847)
(38,461)
(130,149)
735,065
3.,199,29;
0
(180,169)
0
0
$ 696,604 $
2,888,981
Schedule 13
Total
Golf Course
Water and
Division
Sewer
1998
1997
$ 0 $
788,994 $
788,994 $
45,091
747,229
10,499,318
15,084,999
14,825,115
0
31,192
31,192
0
8,535
176,252
215,813
36,732
755,764
11,495,756
16,120,998
14,906,938
0
6,836,006
10,401,305
8,953,322
708,308
0
708,308
685,819
48,066
2,227,638
2,710,800
2,655,415
756,374
9,063,644
13,820,413
12,294,556
(610)
2,432,112
2,300,585
2,612,382
7,617
1,326,744
1,447,728
1,424,061
0
(44,299)
(55,221)
(45,562)
(16,585)
(1,678,085)
(1,807,148)
(2,138,855)
0
0
(27,660)
(10,559)
(8,968)
(395,640)
(442,301)
(770,915)
(9,578)
2,036,472
1,858,284
1,841,467
94,234
27,073,694
31,102,292
30,217,356
114,192
0
(65,977)
(696,531)
0
0
0
(260,000)
$ 198,848 $
29,110,166 $
32,894,599 $
31,102,292
89
City of Salina, Kansas
ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the fiscal year ended December 31, 1998
(With comparative totals for the fiscal year ended December 31, 1997)
90
Solid Waste
Sanitation
Disposal
Cash flows from operating activities
Cash received from customers and users
$ 1,340,633 $
2,485,695
Cash paid to suppliers and employees
(1,303,123)
(1,868,564)
Cash paid for quasi - external transactions
(76,755)
(52,890)
Operating grant receipts
0
0
Other operating receipts
286
30,740
Net cash provided by (used in)
operating activities
(38,959)
594,981
Cash flows from capital and related
financing activities
Purchase and construction of fixed assets
(143,279)
(428,015)
Proceeds from issuance of debt
0
1,500,000
Principal payments - temporary notes
0
(700,000)
Principal payments - general obligation bonds
0
(241,800)
Principal payments - revenue bonds
0
0
Interest paid
0
(93,825)
Bond issuance costs
0
(6,015)
Net cash provided by (used in) capital
and related financing activities
(143,279)
30,345
Cash flows from investing activities
Interest received
23,154
90,213
Cash flows from noncapital
financing activities
Transfers to other funds
0
0
Net increase (decrease) in cash and
cash equivalents
(159,084)
715,539
Cash and cash equivalents, January 1
502,939
1,390,335
Cash and cash equivalents, December 31
$ 343,855 $
2,105,874
Cash and investments
$ 343,855 $
2,105,874
Restricted cash and investments
0
0
Total cash and cash equivalents
$ 343,855 $
2,105,874
90
Schedule 14
Total
Golf Course
Water and
Division
Sewer
1998
1997
$ 747,229 $
10,505,910 $
15,079,467 $
14,745,988
(675,778)
(6,223,074)
(10,070,539)
(8,829,222)
(29,160)
(468,692)
(627,497)
(1,023,633)
0
788,994
788,994
45,091
8,535
207,444
247,005
36,732
50,826
4,810,582
5,417,430
4,974,956
(38,827)
(3,503,186)
(4,113,307)
(2,918,011)
0
935,855
2,435,855
260,000
0
0
(700,000)
(695,000)
(20,703)
0
(262,503)
(248,529)
0
(1,565,000)
(1,565,000)
(1,015,000)
(18,574)
(1,723,114)
(1,835,513)
(2,158,662)
0
(581,000)
(587,015)
0
(78,104)
(6,436,445)
(6,627,483)
(6,775,202)
7,617
1,365,187
1,486,171
1,446,689
0
0
0
(260,000)
(19,661)
(260,676)
276,118
(613,557)
131,985
22,170,494
24,195,753
24,809,310
$ 112,324 $
21,909,818 $
24,471,871 $
24,195,753
$ 112,324 $
9,993,233 $
12,555,286 $
12,593,873
0
11,916,585
11,916,585
11,601,880
$ 112,324 $
21,909,818 $
24,471,871 $
24,195,753
91 cont.
City of Salina, Kansas
ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the fiscal year ended December 31, 1998
(With comparative totals for the fiscal year ended December 31, 1997)
Reconciliation of operating income (loss)
to net cash provided by (used in) operating
activities
Operating income (loss)
Adjustments to reconcile operating income
(loss) to net cash provided by (used in)
operating activities
Depreciation expense
(Increase) decrease in accounts receivable
(Increase) decrease in inventory
Increase (decrease) in accounts payable
Increase (decrease) in retainage payable
Increase (decrease) in accrued compensated absences
Increase (decrease) in meter deposits payable
Increase (decrease) in landfill closure and postclosure
Increase (decrease) in deferred revenue
Net cash provided by (used in)
operating activities
92
Solid Waste
Sanitation Disposal
(61,615) $ (69,302)
56,827
378,269
(14,033)
1,909
0
0
(3,252)
381,157
0
69,895
(16,886)
2,633
0
0
0
(169,580)
0
0
$ (38,959) $ 594,981
Schedule 14
Palle 2
Total
Golf Course Water and
Division Sewer 1998 1997
$ (610) $ 2,432,112 $ 2,300,585 $ 2,612,382
48,066
2,227,638
2,710,800
2,655,415
0
2,640
(9,484)
(67,404)
(4,389)
27,939
23,550
(51,117)
1,587
(20,704)
358,788
(5,277)
0
151,211
221,106
(28,615)
6,172
(14,206)
(22,287)
52,753
0
3,952
3,952
2,644
0
0
(169,580)
(181,458)
0
0
0
(14,367)
$ 50,826 $
4,810,582 $
5,417,430 $
4,974,956
93
City of Salina, Kansas
SANITATION ENTERPRISE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
1998
1997
Schedule 15
94
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
Revenues
Charges for services $
1,340,634 $
1,233,750
$ 106,884 $
1,222,203 $
1,175,000
$ 47,203
Use of money and property
23,154
25,000
(1,846)
33,487
25,000
8,487
Miscellaneous
286
1,000
(714)
572
999
(427)
Total revenues
1,364,074
1,259,750
104,324
1,256,262
1,200,999
55,263
Expenditures
General government
Administrative expense
76,755
76,755
0
132,624
104,520
(28,104)
Public works
Personal services
657,988
597,532
(60,456)
589,202
558,692
(30,510)
Supplies
130,656
159,100
28,444
0
147,700
147,700
Contractual
0
0
0
0
44,604
44,604
Other services and charges
509,177
461,831
(47,346)
585,378
444,110
(141,268)
Capital outlay
145,330
73,800
(71,530)
57,773
66,800
9,027
Cash reserve
0
390,130
390,130
0
394,473
394,473
Total expenditures
1,519,906
1,759,148
239,242
1,364,977
1,760,899
395,922
Excess (deficiency) of
revenues over (under)
expenditures
(155,832)
(499,398)
343,566
(108,715)
(559,900)
451,185
Fund balances,
January 1
499,254
499,398
(144)
607,969
559,900
48,06?
Fund balances,
December 31 $
343,422 $
0
$ 343,422 $
499,254 $
0
94
i
City of Salina, Kansas
SOLID WASTE DISPOSAL DIVISION ENTERPRISE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
Revenues
Intergovernmental
Charges for services
Use of money and property
Miscellanaeous
Total revenues
Expenditures
General government
Administrative expenses
Public works
Personal services
Supplies
Contractual
Other services and charges
Capital outlay
Debt service
Principal
Interest
Commission and postage
Cash reserve
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Other financing sources (uses)
Operating transfers out
Excess (deficiency) of revenues
over(under)expenditures
and other uses
Fund balances,
January l
Prior year cancelled
encumbrances
Fund balances,
December 31
Schedule 15
Page 2
52,890
1998
30,006
110,991
1997
(8,597)
330,635
352,624
Variance
316,181
349,843
Variance
169,949
176,200
Favorable
0
160,440
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
0 $
0
$ 0 $
30,724 $
0
$ 30,724
2,485,694
2,300,000
185,694
2,490,052
2,509,200
(19,148)
70,210
35,000
35,210
60,522
35,000
25,522
31,053
20,000
11,053
20,037
19,967
70
2,586,957
2,355,000
231,957
2,601,335
2,564,167
37,168
52,890
82,896
30,006
110,991
102,394
(8,597)
330,635
352,624
21,989
316,181
349,843
33,662
169,949
176,200
6,251
0
160,440
160,440
0
0
0
0
238,897
238,897
380,262
488,663
108,401
518,757
393,220
(125,537)
458,569
164,800
(293,769)
9,343
396,800
387,457
941,829
941,816
(13)
936,829
956,573
19,744
90,753
90,750
(3)
127,821
107,356
(20,465)
16
0
(16)
29
0
(29)
0
778,247
778,247
0
412,803
412,803
2,424,903
3,075,996
651,093
2,019,951
3,118,326
1,098,375
162,054
(720,996)
883,050
581,384
(554,159)
1,135,543
0
0
0
(45,000)
0
(45,000)
162,054
(720,996)
883,050
536,384
(554,159)
1,090,543
1,237,298
720,996
516,302
699,216
554,159
145,057
0
0
0
1,698
0
1,698
$ 1,399,352 $
0 $
1,399,352 $
1,237,298 $
0 $
1,237,298
95
City of Salina, Kansas
GOLF COURSE DIVISION ENTERPRISE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
1998
1997
Schedule 15
Page 3
96
variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
Revenues
Charges for services $
747,229 $
734,700
$ 12,529 $
782,162 $
641,668 $
140,494
Use of money and property
7,617
5,000
2,617
0
5,000
(5,000)
Reimbursements
0
200
(200)
0
200
(200)
Miscellaneous
8,535
7,000
1,535
0
4,000
(4,000)
Total revenues
763,381
746,900
16,481
782,162
650,868
131,294
Expenditures
General government
Administrative expenses
29,160
29,160
0
33,092
30,188
(2,904)
Recreation
Personal services
315,296
303,797
(11,499)
298,230
274,006
(24,224)
Supplies
267,424
250,700
(16,724)
0
97,900
97,900
Contractual
0
0
0
0
26,904
26,904
Other services and charges
79,003
61,196
(17,807)
342,090
167,900
(174,190)
Capital outlay
54,468
50,000
(4,468)
40,456
50,000
9,544
Debt service
Principal
20,703
22,872
2,169
6,707
21,707
15,000
Interest
18,573
11,203
(7,370)
1,798
9,100
7,302
Cash reserve
0
117,000
117,000
0
86,005
86,005
Total expenditures
784,627
845,928
61,301
722,373
763,710
41,337
Excess (deficiency) of revenues
over (under) expenditures
(21,246)
(99,028)
77,782
59,789
(112,842)
172,63?
Fund balances,
January 1
127,922
99,028
28,894
68,133
92,842
(24,709)
Fund balances,
December 31 $
106,676 $
0 $
106,676 $
127,922 $
(20,000) $
147,922
96
City of Salina, Kansas
WATER AND SEWER ENTERPRISE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
1998
Actual Budget
Revenues
Charges for services $ 10,505,910 $ 10,622,500 $
Use of money and property 338,326 300,000
Reimbursements 4,853 0
Miscellaneous 176,252 243,000
Total revenues 11,025,341 11,165,500
Expenditures
General government
Administrative expenses 468,692 468,692
Public works
Personal services 2,697,685 2,750,093
Supplies 1,785,748 2,114,150
Other services and charges 1,925,395 1,996,567
Capital outlay 972,204 1,392,300
Debt service
Commission and postage 61 1,000
Bond issuance costs 0 147,900
Cash reserves 0 2,923,861
Total expenditures 7,849,785 11,794,563
Excess (deficiency) of
revenues over (under)
expenditures 3,175,556 (629,063)
Other financing sources (uses)
Operating transfers out (2,605,141) (2,442,123)
Excess (deficiency) of
revenues over (under)
expenditures and other uses 570,415 (3,071,186)
Fund balances,
January 1 5,297,152 3,071,186
Prior year cancelled
encumbrances 76,330 0
Residual equity transfer in 12,458 0
Fund balances,
December 31 $
Schedule 15
Page 44
1997
Variance
Variance
Favorable
Favorable
(Unfavorable)
Actual
Budget
(Unfavorable)
(116,590) $
11,370,161 $
10,696,900
$ 673,261
38,326
315,613
300,000
15,613
4,853
0
0
0
(66,748)
16,123
50,000
(33,877)
(140,159)
11,701,897
11,046,900
654,997
0
597,917
367,379
(230,538)
52,408
2,596,584
2,536,776
(59,808)
328,402
0
1,908,450
1,908,450
71,172
3,328,381
1,918,938
(1,409,443)
420,096
1,507,058
1,947,300
440,242
939
781
1,000
219
147,900
0
0
0
2,923,861
0
4,791,886
4,791,886
3,944,778
8,030,721
13,471,729
5,441,008
3,804,619
3,671,176
(2,424,829)
6,096,005
(163,018)
(2,270,600)
(2,476,736)
206,136
3,641,601 1,400,576 (4,901,565) 6,302,141
2,225,966 3,793,837 5,125,213 (1,331,376)
76,330 102,739 0 102,739
12,458 0 0 0
5,956,355 $ 0 $ 5,956,355 $ 5,297,152 $ 223,648 $ 5,073,504
M
This page left blank intentionally.
City of Salina, Kansas
INTERNAL SERVICE FUNDS
Internal service funds are used to account for the financing of goods or services provided by one agency to
other departments or agencies of the government and to other governmental units on a cost reimbursement
basis.
Risk management fund - To account for the accumulation and allocation of costs associated with risk
management activities and the purchase of various forms of insurance.
Workers' compensation reserve fund - To account for the costs of providing a partially self - insured
workers' compensation plan and for accumulating the necessary reserve amounts.
Health insurance fund - To account for the costs of providing a partially self - insured health insurance and
for accumulating the necessary reserve amounts.
Central garage fund - To account for the accumulation and allocation of costs associated with the City's
centralized vehicle repair shop.
Information services fund - To account for the accumulation and allocation of costs associated with
electronic data processing.
B -1
City of Salina, Kansas
INTERNAL SERVICE FUNDS
COMBINING BALANCE SHEET
December 31, 1998
(With comparative totals for December 31, 1997)
Worker's
Risk Compensation
ASSETS Management Reserve
Cash and investments $ 221,919 $ 1,423,693
Receivables
Deposits 0 0
Inventory 0 0
Fixed assets
Equipment 0 0
Vehicles 0 0
Buildings 0 0
Accumulated depreciation 0 0
LIABILITIES AND EQUITY
Liabilities
Accounts payable
Accrued compensated absences
Accrued claims payable
Total liabilities
Equity
Contributed capital
Retained earnings
Unreserved
Total liabilities and equity
99
$ 221,919 $ 1,423,693
$ 4,752 $
0
0
0
0
253,413
4,752
253,413
0
0
217,167
1,170,280
$ 221,919
Schedule 16
$ 23,270 $
20,188 $
13,555 $
Total
84,700
Health
Central
Information
42,638
39,107
Insurance
Garage
Services
1998
1997
$ 553,280 $
20,188
$ 247,073 $
2,466,153 $
2,674,102
0
0
0
0
19,132
0
46,514
0
46,514
50,351
0
133,195
1,123,514
1,256,709
1,082,542
0
13,911
0
13,911
15,911
0
22,072
0
22,072
22,072
0
(125,511)
(731,005)
(856,516)
(715,654)
$ 553,280 $
110,369
$ 639,582 $
2,948,843 $
3,148,456
$ 23,270 $
20,188 $
13,555 $
61,765 $
84,700
0
22,725
19,913
42,638
39,107
250,000
0
0
503,413
387,881
273,270
42,913
33,468
607,816
511,688
0
16,611
604,932
621,543
525,046
280,010
50,845
1,182
1,719,484
2,111,722
$ 553,280 $
110,369 $
639,582 $
2,948,843 $
3,148,456
MIN
City of Salina, Kansas
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN RETAINED EARNINGS
For the fiscal year ended December 31, 1998
(With comparative totals for the fiscal year ended December 31, 1997)
Operating revenues
Charges for services
Reimbursements
Miscellaneous
Total operating revenues
Operating expenses
General government
Depreciation
Total operating expenses
Operating income (loss)
Nonoperating revenues (expenses)
Use of money and property
Gain (loss) on disposition of fixed assets
Total nonoperating revenues (expenses)
Net income (loss)
Retained earnings (deficit), January 1
Retained earnings, December 31
101
'Worker's
Risk Compensation
Management Reserve
$ 217,995 $ 0
105,515 6,840
0 0
323,510 6,840
594,458 425,857
594,458 425,857
(270,948) (419,017)
22,054 77,893
0 0
22,054 77,893
(248,894) (341,124)
$ 217,167 $ 1,170,290
Schedule 17
102
Total
Health
Central
Information
Insurance
Garage
Services
1998
1997
$ 2,810,358 $
704,911 $
667,580 $
4,400,844 $
4,184,976
0
40,903
17,550
170,808
171,400
0
0
3,925
3,925
8,052
2,810,358
745,814
689,055
4,575,577
4,364,428
2,625,705
770,304
484,304
4,900,628
4,136,808
0
5,799
165,419
171,218
156,474
2,625,705
776,103
649,723
5,071,846
4,293,282
184,653
(30,289)
39,332
(496,269)
71,146
22,694
1,085
18,946
142,672
145,379
0
0
(38,641)
(38,641)
0
22,694
1,085
(19,695)
104,031
145,379
207,347
(29,204)
19,637
(392,238)
216,525
72,663
80,049
(18,455)
2,111,722
1,895,197
$ 280,010 $
50,845 $
1,182 $
1,719,484 $
2,111,722
102
City of Salina, Kansas
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the fiscal year ended December 31, 1998
(With comparative totals for the fiscal year ended December 31, 1997)
Cash flows from operating activities
Cash received from customers
Cash received from quasi - external transactions
Cash paid to suppliers and employees
Cash paid for quasi- external transactions
Other operating receipts
Net cash provided by (used in)
operating activities
Cash flows from capital and related
financing activities
Purchase of fixed assets
Contributed capital
Net cash provided by (used in) capital and
related financing activities
Cash flows from investing activities
Interest received
Net increase (decrease) in cash and
cash equivalents
Cash and cash equivalents, January 1
Cash and cash equivalents, December 31
103
22,054 77,893
(248,939) (111,516)
$ 221,919 $ 147'`
Worker's
Risk
Compensation
Management
Reserve
$ 236,907
$ (374,497)
86,603
400,469
(593,698)
(214,653)
(805)
(728)
0
0
(270,993)
(189,409)
0
0
0
0
0
0
22,054 77,893
(248,939) (111,516)
$ 221,919 $ 147'`
Schedule 18
104 cont.
Total
Health
Central
Information
Insurance
Garage
Services
1998
1997
$ 2,810,358 $
745,814 $
277,164 $
3,695,746 $
(895,038)
0
0
407,966
895,038
895,038
(2,720,502)
(759,354)
(487,335)
(4,775,542)
(123,826)
0
0
(23,588)
(25,121)
(32,469)
0
0
3,925
3,925
0
89,856
(13,540)
178,132
(205,954)
(156,295)
0
(8,101)
(136,566)
(144,667)
(65,137)
0
0
0
0
(525,046)
0
(8,101)
(136,566)
(144,667)
(590,183)
22,694
1,085
18,946
142,672
0
112,550
(20,556)
60,512
(207,949)
(746,478)
440,730
40,744
186,561
2,674,102
2,080,330
$ 553,280 $
20,188 $
247,073 $
2,466,153 $
1,333,852
104 cont.
City of Salina, Kansas
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the fiscal year ended December 31, 1998
(With comparative totals for the fiscal year ended December 31, 1997)
Reconciliation of operating income (loss)
to net cash provided by (used in)
operating activities
Operating income (loss)
Adjustments to reconcile operating income
(loss) to net cash provided by (used in)
operating activities
Depreciation expense
(Increase) decrease in deposits receivable
(Increase) decrease in inventory
Increase (decrease) in accounts payable
Increase (decrease) in accrued compensated absences
Increase (decrease) in claims payable
Net cash provided by (used in)
operating activities
105
Worker's
Risk Compensation
Management Reserve
(270,948) $ (419,017)
0
0
0
19,132
0
0
(45)
(56)
0
0
0
210,532
$ (270,993) $ (189,409)
Schedule 18
Page 2
Total
Health Central Information
Insurance Garage Services 1998 1997
$ 184,653 $ (30,289) $ 39,332 $ (496,269) $ 547,845
0
5,799
165,419
171,218
150,612
0
0
0
19,132
39,693
0
3,837
0
3,837
13,373
203
6,377
(29,414)
(22,935)
7,092
0
736
2,795
3,531
5,102
(95,000)
0
0
115,532
(77,448)
$ 89,856 $
(13,540) $
178,132 $
(205,954) $
686,269
106
City of Salina, Kansas
Schedule 19
RISK MANAGEMENT RESERVE INTERNAL SERVICE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
107
1998
1997
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
Revenues
Charges for services
$ 217,995 $
275,573
$ (57,578) $
86,603 $
140,00(1
$ (53,397)
Use of money and property
22,053
0
22,053
28,954
(1
28,954
Reimbursements
105,515
298
105,217
73,676
298
73,378
Total revenues
345,563
275,871
69,692
189,233
140,298
48,935
Expenditures
General government
Supplies
1,306
2,700
1,394
0
2,200
2,200
Other services and charges
592,743
658,937
66,194
344,007
354,805
10,798
Capital outlay
408
1,500
1,092
0
1,500
1,500
Cash reserve
0
102,344
102,344
0
315,047
315,047
Total expenditures
594,457
765,481
171,024
344,007
673,852
329,845
Excess (deficiency) of
revenues over (under)
expenditures
(248,894)
(489,610)
240,716
(154,774)
(533,554)
378,780
Fund balances,
January 1
466,061
489,610
(23,549)
620,835
533,554
87,281
Fund balances,
December 31
$ 217,167 $
0
$ 217,167 $
466,061 $
0
$ 466,061
107
City of Salina, Kansas
Schedule 19
Page 2
WORKMEN'S COMPENSATION RESERVE INTERNAL SERVICE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
108
1998
1997
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
Revenues
Charges for services
$ 0 $
267,123
$ (267,123) $
419,601 $
419,602
$ (1)
Use of money and property
77,893
0
77,893
79,248
0
79,248
Reimbursements
6,840
0
6,840
0
30,476
(30,476)
Total revenues
84,733
267,123
(182,390)
498,849
450,078
48,771
Expenditures
General government
Contractual
282,298
299,898
17,600
149,375
273,277
123,902
Cash reserve
0
1,216,959
1,216,959
0
0
0
Total expenditures
282,298
1,516,857
1,234,559
149,375
273,277
123,902
Excess (deficiency) of
revenues over (under)
expenditures
(197,565)
(1,249,734)
1,052,169
349,474
176,801
172,673
Fund balances,
January 1
1,492,272
1,249,734
242,538
1,142,704
847,290
295,414
Prior year canceled
encumbrances
0
0
0
94
0
94
Fund balances,
December 31
$ 1,294,707 $
0
$ 1,294,707 $
1,492,272 $
1,024,091
$ 468,181
108
Revenues
Charges for services
Use of money and property
Reimbursements
Total revenues
Expenditures
General government
Personal services
Supplies
Other services and charges
Capital outlay
Cash reserve
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Fund balances,
January 1
Fund balances,
December 31
City of Salina, Kansas
CENTRAL GARAGE DIVISION INTERNAL SERVICE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
Schedule 19
page3
109
1998
1997
Variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
$ 704,911 $
820,000 $
(115,089) $
755,557 $
800,000
$ (44,443)
1,085
0
1,085
2,185
G
2,185
40,903
2,998
37,905
9,974
2,998
6,976
746,899
822,998
(76,099)
767,716
802,998
(35,282)
207,880
219,425
11,545
199,900
208,741
8,841
538,345
549,180
10,835
577,893
560,835
(17,058)
22,058
24,416
2,358
7,348
7,348
0
5,549
9,000
3,451
0
0
0
0
101,409
101,409
0
115,887
115,887
773,832
903,430
129,598
785,141
892,811
107,670
(26,933)
(80,432)
53,499
(17,425)
(89,813)
72,388
26,933
80,432
(53,499)
44,358
89,813
4S,4`1�)
$ 0 $
0 $
0 $
26,933 $
0
$ 26,933
109
Revenues
Charges for services
Use of money and property
Reimbursements
Miscellaneous
Total revenues
Expenditures
General government
Personal services
Supplies
Other services and charges
Administrative expenses
Capital outlay
Cash reserve
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Other financing sources
Sale of assets
Excess (deficiency) of
revenues and other sources
over (under) expenditures
Fund balances,
January I
Fund balances,
December 31
City of Salina, Kansas
INFORMATION SERVICES INTERNAL SERVICE FUND
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal years ended December 31, 1998 and 1997
1998
1997
Schedule 19
Page 4
REI
variance
Variance
Favorable
Favorable
Actual
Budget
(Unfavorable)
Actual
Budget
(Unfavorable)
$ 667,580 $
669,859
$ (2,279) $
565,833 $
627,527
$ (61,694)
18,947
0
18,947
10,629
0
10,629
17,550
0
17,550
87,750
0
87,750
3,925
0
3,925
50
4,086
(4,036)
708,002
669,859
38,143
664,262
631,613
32,649
332,351
347,082
14,731
305,410
319,3:57
13,947
15,252
22,000
6,748
0
0
0
95,742
78,400
(17,342)
95,379
91,400
(3,979)
27,543
27,543
0
23,588
23,588
0
147,189
165,000
17,811
215,607
195,000
(20,607)
0
163,875
163,875
0
111,265
111,265
618,077
803,900
185,823
639,984
740,610
100,626
89,925
(134,041)
223,966
24,278
(108,997)
133,275
0
2,250
(2,250)
8,002
0
8,002
89,925
(131,791)
221,716
32,280
(108,997)
141,277
143,592
131,791
11,801
111,312
108,99.7
2,315
$ 233,517 $
0 $
233,517 $
143,592 $
0 $
143,592
REI
City of Salina, Kansas
Schedule 19
HEALTH INSURANCE INTERNAL SERVICE FUND Page 5
SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - ACTUAL AND BUDGET
For the fiscal year ended December 31, 1998
Expenditures
1998
General government
Variance
Claims paid and
Favorable
Insurance costs
Actual
Budget
(Unfavorable)
Revenues
0
—
--- ---- --
Charges for services
$ 2,810,358 $
2,658,451
$ 151,907
Use of money and property
22,694
40,000
(17,306)
Total revenues
2,833,052
2,698,451
134,601
Expenditures
General government
Claims paid and
Insurance costs
2,375,706
2,035,490
(340,216)
Cash reserve
0
662,961
662,961
Total expenditures
2,375,706
2,698,451
322,745
Excess of revenues
over expenditures
457,346
0
457,346
Fund balances,
January 1
72,663
0
72,663
Fund balances,
December 31
$ 530,009 $
0 $
530,009
111
City of Salina, Kansas
TRUST AND AGENCY FUNDS
Trust funds are used to account for assets held by the government in a trustee capacity. Agency funds are
used to account for assets held by the government as an agent for individuals, private organizations, other
governments and/or other funds.
War memorial maintenance expendable trust fund - To account for monies to be used for maintenance
of the local war memorial.
Citizenship nonexpendable trust fund - To account for donated funds, the interest on which is to be used
to provide "Good Citizen" awards to deserving Salina citizens.
Cemetery endowment nonexpendable trust fund - To account for amounts expended for perpetual care
of the City cemetery. Interest earnings are used for cemetery maintenance.
Mausoleum endowment nonexpendable trust fund - To account for amounts charged for perpetual care
of the City mausoleum. Interest earnings are used for mausoleum maintenance.
Tricentennial Commission nonexpendable trust fund - To account for donations to be used to celebrate
the nation's Tricentennial in the year 2076.
Special assessment escrow agency fund - To account for property owners' prepayment on outstanding
special assessments.
Traffic signal escrow agency fund - To account for assessments on certain businesses to be used for
signalization of intersections benefiting those businesses.
Fire insurance proceeds agency fund - To account for insurance proceeds received for severely damaged
buildings. The insurance proceeds, plus interest, are returned to the property owners when the buildings are
repaired or demolished.
PEGS access agency fund - To account for revenues collected on behalf of the community access
television system for public, educational and governmental programming.
Payroll clearing agency fund - To account for interfund payroll receivables and payable:s for all City
funds.
Court bond and restitution agency fund - To account for bonds and restitution remitted to the court and
awaiting court orders for distribution.
Police investigation account agency fund - To account for monies held by the police department for use in
investigations.
Police reward fund — To account for monies received and used for rewards in the assistance in criminal
investigations.
112
City of Salina, Kansas
EXPENDABLE TRUST, NON - EXPENDABLE TRUST AND AGENCY FUNDS
COMBINING BALANCE SHEET
December 31, 1998
(With comparative totals for December 31, 1997)
Expendable
Non - Expendable Trust
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable $ 18 $ 0 $ 0 $ 0 $ 0
Fund balances
Unreserved
Undesignated 40,351 16,171 191,549 23,069 3,639
Total liabilities and
fund balances $ 40,369 $ 16,171 $ 191,549 $ 23,069 $ 3,639
113
War Memorial
Maintenance
Citizenship
Cemetery
Mausoleum
Tricentennial
ASSETS
Fund
Trust
Endowment
Endowment
Commission
Cash and investments
$ 40,369 $
0
$ 0 $
0
$ 0
Cash and investments -
non - expendable trusts
0
16,171
191,549
23,069
3,639
Receivables
Accounts
0
0
0
0
0
Interest
0
0
0
0
0
Total assets
$ 40,369 $
16,171
$ 191,549 $
23,069
$ 3,639
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable $ 18 $ 0 $ 0 $ 0 $ 0
Fund balances
Unreserved
Undesignated 40,351 16,171 191,549 23,069 3,639
Total liabilities and
fund balances $ 40,369 $ 16,171 $ 191,549 $ 23,069 $ 3,639
113
Schedule 20
Agency
Special
Traffic
Fire
Court
Assessment
Signal
Insurance
PEGS
Payroll
Bond and
Escrow
Escrow
Proceeds
Access
Clearing
Restitution
$ 122,996 $
5,861 $
23,653 $
611 $
21,949
$ 21,459
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$ 122,996 $
5,861 $
23,653 $
611 $
21,949
$ 21,459
$ 0 $ 0 $ 0 $ 0 $ 21,949 $ 0
611 0 21,459
$ 122,996 $ 5,861 $ 23,653 $ 611 $ 21,949 $ 21,459
114 cont.
City of Salina, Kansas
EXPENDABLE TRUST, NON - EXPENDABLE TRUST AND AGENCY FUNDS
COMBINING BALANCE SHEET
December 31, 1998
(With comparative totals for the fiscal year ended December 31, 1997)
ASSETS
Cash and investments
Cash and investments -
non- expendable trusts
Receivables
Accounts
Interest
Total assets
Agency
Total
Schedule 20
Page 2
Police
Police
Investigation
Reward
Account
Fund
1998
1997
$ 1,758 $
0 $
238,656 $
494,479
0
0
234,428
215,567
0
0
0
48,288
0
0
0
85
$ 1,758 $
0 $
473,084 $
758,419
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable $
Fund balances
Unreserved
Undesignated
Total liabilities and
0 $ 0 $
21,967 $ 504,214
451,117 254,205
fund balances $ 1,758 $ 0 $ 473,084 $ 758,419
MR
City of Salina, Kansas
WAR MEMORIAL MAINTENANCE EXPENDABLE TRUST FUND
COMPARATIVE STATEMENTS OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
For the fiscal years ended December 31, 1998 and 1997
Revenues
Interest
Expenditures
Parks and recreation
Excess of revenues over expenditures
Fund balances, January I
Fund balances, December 31
w
1998
$ 2,080 $
1,798
Schedule 21
1997
2,183
540
1,643
$ 40,351 $ 38,553
City of Salina, Kansas
NON - EXPENDABLE TRUST FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN FUND BALANCES
For the fiscal year ended December 31, 1998
(With comparative totals for the fiscal year ended December 31, 1997)
Operating revenues
Charges for services $
Operating expenses
Other
Operating income
Nonoperating revenues
Use of money and property
Net income
Fund balances, January 1
Fund balances, December 31 $
117
Citizenship Cemetery
Trust Endowment
0 $ 6,816
0 35
0 6,781
977
9,694
977
16,475
15,194
175,074
16,171 $
191,549
Schedule 22
Total
Mausoleum Tricentennial
Endowment Commission 1998 1997
$ 0 $ 0 $ 6,816 $ 7,228
1,185
139
11,995
11,853
1,185
139
18,776
19,081
21,884
3,500
215,652
196,571
$ 23,069 $
3,639 $
234,428 $
215,652
118
City of Salina, Kansas
NONEXPENDABLE TRUST FUNDS
COMBINING STATEMENT OF CASH FLOWS
For the fiscal year ended December 31, 1998
(With comparative totals for the fiscal year ended December 31, 1997)
Cash flows from operating activities
Cash received from customers
Cash paid to suppliers
Net cash provided by
operating activities
Cash flows from investing activities
Interest received
Net increase in cash and
cash equivalents
Cash and cash equivalents, January i
Cash and cash equivalents, December 31
Reconciliation of operating income to net cash
provided by operating activities
Operating income
119
Citizenship Cemetery
Trust Endowment
$ 0 $ 6,816
0 (35)
0 6,781
977 9,694
977 16,475
15,194 175,074
$ 16,171 $ 191,549
$ 0 $ 6,781
Mausoleum Tricentennial
a v a) v a
0 0
Schedule 23
Total
1998 1997
6,816 $ 7,228
(35) 0
6,781 7,228
12,080 11,768
1,185
224
18,861
18,996
21,884
3,415
215,567
196,571
$ 23,069 $
3,639 $
234,428 $
215,567
$ 0 $ 0 $ 6,781 $ 7,228
120
City of Salina, Kansas
Schedule 24
AGENCY FUNDS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
For the fiscal year ended December 31, 1998
Balance Balance
January 1, December 31,
1998 Additions Deductions 1998
Special Assessment Escrow
ASSETS
Cash and investments $ 73,396 $ 49,600 $ 0 $ 122,996
LIABILITIES
Accounts payable $ 73,396 $ 49,600 $ 0 $ 122,996
Traffic Signal Escrow
ASSETS
Cash and investments
LIABILITIES
Accounts payable
Fire Insurance Proceeds
ASSETS
Cash and investments
LIABILITIES
Accounts payable
$ 5,560 $ 301 $ 0 $ 5,861
$ 5,560 $ 301 $ 0 $ 5,861
$ 5,887 $ 18,760 $ 994 $ 23,653
$ 5,887 $ 18,760 $ 994 $ 23,653
121
City of Salina, Kansas
AGENCY FUNDS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
For the fiscal year ended December 31, 1998
PEGS Access
ASSETS
Cash and investments
LIABILITIES
Accounts payable
Payroll Clearing
ASSETS
Cash and investments
Accounts receivable
Total assets
LIABILITIES
Accounts payable
Court Bond and Restitution
ASSETS
Cash and investments
LIABILITIES
Accounts payable
Balance
January 1,
Schedule 24
Page 2
Balance
:December 31,
$ 232 $ 151,276 $ 150,897 $ 611
$ 232 $ 151,276 $ 150,897 $ 611
$ 352,043 $
6,607,045 $
6,937,139 $
21,949
48,288
0
48,288
0
$ 400,331 $
6,607,045 $
6,985,427 $
21,949
$ 400,331 $
6,607,045 $
6,985,427 $
21,949
$ 17,057 $ 128,520 $ 124,118 $ 21,459
$ 17,057 $ 128,520 $ 124,118 $ 21,459
122
City of Salina, Kansas
Schedule 24
Page
AGENCYFUNDS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
For the fiscal year ended December 31, 1998
Balance Balance
January 1, December 31,
1998 Additions Deductions 1998
Police Investigation Account
ASSETS
Cash and investments $ 1,741 $ 20 $ 3 $ 1,758
LIABILITIES
Accounts payable
Police Reward Fund
ASSETS
Cash and investments
LIABILITIES
Accounts payable
Total - Agency Funds
ASSETS
Cash and investments
Accounts receivable
Total assets
LIABILITIES
Accounts payable
$ 1,741 $ 20 $ 3 $ 1,758
$ 19,731 $ 19,392 $ 39,123 $ 0
$ 19,731 $ 19,392 $ 39,123 $ 0
$ 475,647 $
6,974,914 $
7,252,274 $
198,287
48,288
0
48,288
0
$ 523,935 $
6,974,914 $
7,300,562 $
198,287
$ 523,935 $ 6,974,914 $ 7,300,562 $ 198,287
123
City of Salina, Kansas
GENERAL FIXED ASSETS
124
This page left blank intentionally.
City of Salina, Kansas
COMPARATIVE SCHEDULE OF GENERAL FIXED ASSETS
BY SOURCE
December 31, 1998 and 1997
General fixed assets
Land
Buildings
Improvements other than
buildings
Machinery and equipment
Total general fixed assets
Investment in general
fixed assets by source
General fund
Special revenue funds
Capital projects funds
Donations
Total investment in
general fixed assets
125
1998
Schedule 25
1997
$ 2,589,193 $ 2,589,193
11,250,757 10,788,238
1,119,804 1,068,238
9,885,555 9,217,377
$ 24,845,309 $ 23,663,046
$ 23,497,857 $ 22,387,424
672,937 601,107
656,046 656,046
18,469 18,469
$ 24,845,309 $ 23,663,046
City of Salina, Kansas
SCHEDULE OF GENERAL FIXED ASSETS -
BY FUNCTION AND ACTIVITY
December 31, 1998
Function and Activity Land Buildings
General government
Manager $ 0 $ 0
Finance 0 0
Personnel 0 0
General services 19,302 101,612
Human relations 0 0
Bicentennial Center 0 5,298,330
Other 1,885,649 660,190
Total general government 1,904,951 6,060,132
Public safety
Police 600 445,363
Municipal court 0 0
Fire 63,302 1,664,760
Inspection 0 0
Total public safety 63,902 2,110,123
Highways and streets
Engineering 0 0
Maintenance 10,470 155,2 !i
Planning 0 0
Total highways and streets 10,470 155,211
Culture and recreation 609,870 2,925,291
Total general fixed assets $ 2,589,193 $ 11,250,757
126
Schedule 26
Improvements
Other Than
Machinery
Total
Total
Buildings
and Equipment
1998
1997
$ 0
$ 111,187 $
111,187 $
107,883
0
205,287
205,287
187,811
0
32,009
32,009
19,246
260,616
315,863
697,393
697,393
0
19,558
19,558
19,558
85,348
1,821,822
7,205,500
7,133,670
0
94,426
2,640,265
2,627,524
345,964
2,600,152
10,911,199
10,793,085
53,820
1,302,183
1,801,966
1,768,125
0
57,243
57,243
49,141
0
2,708,368
4,436,430
3,891,984
0
77,487
77,487
72,538
53,820
4,145,281
6,373,126
5,781,788
0
133,868
133,868
120,906
150,647
1,402,844
1,719,172
1,578,737
0
107,952
107,952
107,952
150,647
1,644,664
1,960,992
1,807,595
569,373
1,495,458
5,599,992
5,280,578
$ 1,119,804 $ 9,885,555 $ 24,845,309 $ 23,663,046
127
City of Salina, Kansas
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS -
BY FUNCTION AND ACTIVITY
For the fiscal year ended December 31, 1998
Public safety
Police 1,768,125 200,774
Municipal court 49,141 8,102
Fire 3,891,984 565,485
Inspection 72,538 4,949
Total public safety 5,781,788 779,310
Highways and streets
Engineering
General Fixed
Maintenance
1,578,737 216,849
Assets
107,952 0
Total highways and streets
January 1,
Function and Activity
1998
Additions
General government
Manager
$ 107,883 $
3,304
Finance
187,811
17,476
Personnel
19,246
12,763
General services
697,393
0
Human relations
19,558
0
Bi- Centennial center
7,133,670
71,285
Other
2,627,524
16,241
Total general government
10,793,085
121,069
Public safety
Police 1,768,125 200,774
Municipal court 49,141 8,102
Fire 3,891,984 565,485
Inspection 72,538 4,949
Total public safety 5,781,788 779,310
Highways and streets
Engineering
120,906 12, �/6?
Maintenance
1,578,737 216,849
Planning
107,952 0
Total highways and streets
1,807,595 279,8I I
Culture and recreation
Total general fixed assets
128
5,280,578 339,364
$ 23,663,046 $ 1,469,554
Interfund
Deletions Transfers
Schedule 27
General Fixed
Assets
December 31,
$ 0 $ 0 $ 111,187
0 0 205,287
0 0 32,009
0 0 697,393
0 0 19,558
1,100 1,645 7,205,500
3,500 0 2,640,265
4,600 1,645 10,911,199
166,933 0 1,801,966
0 0 57,243
21,039 0 4,436,430
0 0 77,487
187,972 0 6,373,126
0 0 133,868
76,414 0 1,719,172
0 0 107,952
76,414 0 1,960,992
19,950 0 5,599,992
$ 288,936 $ 1,645 $ 24,845,309
129
City of Salina, Kansas
Schedule 28
YEAR 2000 ISSUES
December 31, 1998
The year 2000 issue is the result of shortcomings in many electronic data processing systems and other equipment that
may adversely affect operations in the year 1999 and beyond. For many years, programmers eliminated the first two
digits from the year when writing programs. Unfortunately, many programs, if not - corrected, will not be able to
distinguish between the year 2000 and the year 1900. This may cause the programs to process data inaccurately or to
stop processing altogether. Another factor that may cause problems in programs is the leap year calculation. Some
programs are unable to detect the year 2000 as a leap year.
Problems affecting a wide range of governmental activities will likely result if computers and other electronic
equipment that are dependent upon date sensitive coding are not corrected. The problems have the potential for causing
a disruption to some government operations and may temporarily increase the cost of those operations.
The City has completed the awareness and assessment stages of its year 2000 plan. Critical systems and equipment
have been tested for year 2000 compliance, and remediation and testing of noncompliant systems is scheduled for
spring and summer of 1999.
Expenditures totaling $110,000 have been made through December 31, 1998 for year 2000 efforts. These expenditures
include replacement of software and certain hardware for the city's general financial accounting and management
systems, as well as court, police and 911 service systems and upgrades.
Because of the unprecedented nature of the year 2000 issue, its effects and the success of related remediation efforts
will not be fully determinable until the year 2000 and thereafter. Management cannot assure that the City of Salina is or
will be year 2000 ready, that the City's remediation efforts will be successful in whole or in part, or that parties with
whom the City conducts business will be year 2000 ready.
130
STATISTICAL SECTION
This page left blank intentionally.
Other Total
6,362,182 21,708,077
6,337,016 22,700,293
4,547,476 21,919,969
4,533,986 24,028,391
4,690,997 27,815,221
113,315 27,815,221
29,561 28,176,844
176,364 30,066,763
349,859 29,142,189
Table 1
(1) Includes general, special revenue, and debt service funds. (3) Some Expenditures reclassified in 1995. This line presents the 1996 expenditures based on the 1994 and prior classification.
(2) Prior year expenditures are not available on a GAAP basis (4) Reflects the functional classification as presented in the 1995 and subsequent year schedules.
Total General Government Expenditures
35, 000, 000
City of Salina
•f•.:: �:y:.t;;r: r•f:..::' %.':•'• %�.:{+ %:':' %:r' i ;•: /...; ,.r:;•.,+ • {rf. f; .....:.: ;:: r.�:;::�:
.:. + {.•:•:• f{,. r:::.•,:':: f,::,; ,r {f f. r; � /;ffc• '•''r:.. f { { {y :'...r
iii�;:}:y: {� f ''f{ fi:'.+!i'rf�;: +.' � / 'f r is �•
., �:�f,.:' % :''::•Yr �. �f'. '�/ �: >Y f.. Jr;{ rJr'i:•";::f::�'!f'' +�iY•fj �f r�'i:••: f'!.
�l���rr: ;: •::•::; ;r,...;: +:., :,•;..f /�•.r•,••.'+ /i+ /,f• !,y'' f{ •'j;''•{.,/ /l n: +.:; %r�..r f.. r.
/.,{! /1..:
30,000,000
:::�...: :•..: %:
. f {f'
f /
���
/
General Government Expenditures by Functions
(1)
pry +:::•r:•:.l;:ri +:i:ir:;l ` >;::: :;f;:• ff ,�;•,;ii:�r' i ?�'.,i �.•rrr:l;: r:;�:
%.r:::;:,•:
"�:
25,000,000
%<: r.:::?< ::'ri: + %t >::f: >.::.5:;ij'''!!'r
Last Nine Fiscal Years (2)
�� %• %''' %'� <s `'•'����:�'��' ';:,.r
{ .!f { %••. :••+
Fiscal
General
20,000,000
'f :: sf ri/
:v'f. +tri
{ •r; /+ji
: •r:{
f''ir i::
Community
Health and
f
Bicentennial
Year
Government
Public Safety
Public Works
Recreation
Cultural
Development
Welfare
Debt Service
Capital Outlay
Center
1991
1,487,342
4,930,155
1,227,758
1,477,226
327,241
369,179
146,615
2,299,444
1,415,043
1,665,892
1992
1,463,391
5,381,008
1,422,210
1,567,104
337,911
339,084
138,733
2,768,149
1,530,150
1,415,537
1993
1,426,997
5,834,653
1,386,714
1,600,093
346,677
175,254
173,122
2,902,019
1,558,158
1,968,806
1994
1,069,325
6,735,353
1,332,977
1,721,024
379,777
441,307
525,026
2,772,819
2,796,288
1,720,509
1995 (3)
1,167,329
7,321,192
1,464,980
1,741,066
470,270
194,552
553,614
4,387,971
3,756,136
2,067,114
1995 (4)
5,095,357
7,106,760
2,323,002
1,741,066
470,270
286,458
467,772
4,387,971
3,756,136
2,067,114
1996
5,400,526
7,492,967
2,631,025
1,872,887
469,901
473,245
474,604
3,302,600
4,261,039
1,768,489
1997
5,721,204
8,153,762
2,557,584
1,947,685
522,763
246,047
491,299
4,042,308
4,525,977
1,681,770
1998
7,319,381
7,825,422
2,211,719
1,941,834
496,483
260,548
512,818
2,858,079
3,181,300
2,184,746
Other Total
6,362,182 21,708,077
6,337,016 22,700,293
4,547,476 21,919,969
4,533,986 24,028,391
4,690,997 27,815,221
113,315 27,815,221
29,561 28,176,844
176,364 30,066,763
349,859 29,142,189
Table 1
(1) Includes general, special revenue, and debt service funds. (3) Some Expenditures reclassified in 1995. This line presents the 1996 expenditures based on the 1994 and prior classification.
(2) Prior year expenditures are not available on a GAAP basis (4) Reflects the functional classification as presented in the 1995 and subsequent year schedules.
i9 l
1998 Expenditures
Bicentennial Center
7% Other
1%
Capital Outlay
11%
Debt Service
10%
Health and Welfare
2%
Community
Development
1% Cultural
2%
Recreation
7% Public Works
8%
General
;rnment
15%
Safety
A%
Total General Government Expenditures
35, 000, 000
•f•.:: �:y:.t;;r: r•f:..::' %.':•'• %�.:{+ %:':' %:r' i ;•: /...; ,.r:;•.,+ • {rf. f; .....:.: ;:: r.�:;::�:
.:. + {.•:•:• f{,. r:::.•,:':: f,::,; ,r {f f. r; � /;ffc• '•''r:.. f { { {y :'...r
iii�;:}:y: {� f ''f{ fi:'.+!i'rf�;: +.' � / 'f r is �•
., �:�f,.:' % :''::•Yr �. �f'. '�/ �: >Y f.. Jr;{ rJr'i:•";::f::�'!f'' +�iY•fj �f r�'i:••: f'!.
�l���rr: ;: •::•::; ;r,...;: +:., :,•;..f /�•.r•,••.'+ /i+ /,f• !,y'' f{ •'j;''•{.,/ /l n: +.:; %r�..r f.. r.
/.,{! /1..:
30,000,000
:::�...: :•..: %:
. f {f'
f /
���
/
,/; :<•:,:
pry +:::•r:•:.l;:ri +:i:ir:;l ` >;::: :;f;:• ff ,�;•,;ii:�r' i ?�'.,i �.•rrr:l;: r:;�:
%.r:::;:,•:
"�:
25,000,000
%<: r.:::?< ::'ri: + %t >::f: >.::.5:;ij'''!!'r
�� %• %''' %'� <s `'•'����:�'��' ';:,.r
{ .!f { %••. :••+
"'fir %::
20,000,000
'f :: sf ri/
:v'f. +tri
{ •r; /+ji
: •r:{
f''ir i::
,.,:;;,
�:;Y�:�i
f
;.
15,000,000
!:r:: •: <:::•:•
{ f
f;;
10,000,000
"u"m
5,000,000
,
®r
1991 1992 1993 1994 1995 1995 1996 1997 1998
(3) (4)
i9 l
1998 Expenditures
Bicentennial Center
7% Other
1%
Capital Outlay
11%
Debt Service
10%
Health and Welfare
2%
Community
Development
1% Cultural
2%
Recreation
7% Public Works
8%
General
;rnment
15%
Safety
A%
Fiscal
Year Taxes
1991
13,019,231
1992
13,897,325
1993
15,479,559
1994
16,153,904
1995
17,138,776
1996
17,557, 494
1997
18,416,347
1998
19,364,939
City of Salina
General Government Revenues by Source (1)
Last Eight Fiscal Years (2)
(1) Includes general, special, and debt service funds
(2) Prior Year expenditures are not available on a GAAP basis
Table 2
Total
21,128,838
21,589,285
24,211,330
25,820,032
27,615,531
28,112,148
28,091,682
30,633,289
132
Charges for
Special
Intergovernmental
Services
Fines
Assesments
Interest
Reimbursements Miscellaneous
f
2,623,225
2,682,505
395,447
726,245
554,636
672,264
455,285
2,756,614
2,416,921
347,884
881,231
363,734
35,467
890,109
2,769,828
3,174,444
574,958
940,487
444,853
55,968
771,233
3,305,815
3,089,651
1,020,116
868,202
548,655
46,887
786,802
3,170,244
3,585,877
1,093,347
1,012,596
725,163
172,263
717,265
3,342,888
3,160,771
970,233
1,191,772
908,415
423,269
557,306
3,197,436
3,197,039
977,288
1,127,400
589,921
111,603
474,648
3,208,793
5,057,608
895,393
1,050,242
414,670
127,147
514,497
(1) Includes general, special, and debt service funds
(2) Prior Year expenditures are not available on a GAAP basis
Table 2
Total
21,128,838
21,589,285
24,211,330
25,820,032
27,615,531
28,112,148
28,091,682
30,633,289
132
Total General Government Revenues
35,000,000
,.
%:. � •F` { � "•: {.+ /i: }�`:�`f�• •'.�f •.•. {% :� •� ��jfff`rii` i•' •: +`i • { % {;: {f•ii
'f/ :�: } f!',,y�f; J/{{ f�f��� /`flffff' ff {`j <{,f{. <::•'%ff+.'.
30,000000!:
f /ff`''
f
{i:•f/.}::: { { %�>. {ff :'• {f;
% fx •`{'`;�• �'•{:•if %'%:��: �:f +',4•'i'
%.{%''..:;'ii {:....
y, •. .
+,r.,
f•{:;'{:;' r':>' r' f�' f:. iy`.,{••:•%fif /,;:•'J.:•r %f�j': +.{!�! / f., ::.!;� :i .. /
'�•F:•'i'r r "i lei',
25,000,000
{ %:yjjy4$:
• >:.::,�: .....
%if rfr/,+%j f {.. %` filf.•:.
:. f�..{ ..::{.; >;
ff;.'
?:;:;
is :;$1
:.::::<
...::
'
20,000,000
.'' " /,•.;'':';:• %,. f:• f{,fffj' /: goo °„ •;j'S �:!` >: �{
' :• W %�i 1,• fi rf f:
+:";
f if :�
�,'', %,,.:.•.•: „"�':'
/ :' :•'':
'•''•'• ���; •Y!3:
�i,.zr`• �
'if {f `:
<; .;..;,
:;:
15,000,000
:s �rF, . ;, .
'f:'i >{
6 j %•''
10,000,000
: '; $
;,,:,'•; ; !' :{,,:
.;
; :; >,.
. +; ,gip , ::•i�'• �:
% �pd�p, {yf ffH�
�� {•
01
5,000,000
. f
:: ; ..
%
:
,, F
:
{•:.:.:{
;; {: >: {•
1991 1992 1991 1094 1� 1�
iAM�
i000
(1) Includes general, special, and debt service funds
(2) Prior Year expenditures are not available on a GAAP basis
Table 2
Total
21,128,838
21,589,285
24,211,330
25,820,032
27,615,531
28,112,148
28,091,682
30,633,289
132
City of Salina
General Government Tax Revenues by Source (1) Table 3
Last Eight Fiscal Years (2)
Fiscal
Transient
Year
Property Taxes
Sales Tax
Franchise Tax
Guest Tax
Total
1991
5,296,226
5,916,537
1,509,053
297,415
13,019,231
1992
5,607,496
6,287,513
1,537,171
465,145
13,897,325
1993
5,818,511
7,480,113
1,680,385
500,550
15,479,559
1994
6,065,013
7,769,917
1,756,528
562,446
16,153,904
1995
6,502,855
8,302,428
1,739,323
594,170
17,138,776
1996
6,690,485
8,446,809
1,836,694
583,506
17,557,494
1997
6,945,943
8,948,067
1,929,622
592,715
18,416,347
1998
6,995,943
9,687,988
1,950,520
730,488
19,364,939
(1) Includes General, special revenue and Debt Service Funds
(2) Prior Year Expenditures are not available on a GAAP basis
133
City of Salina
Property Tax Levies and Collections
Last 10 Fiscal Years
Percent of Property Taxes Collected
102.0 °k�,
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,�f� . /�r %yruf. ':`f•:•,'��i�r�j% �:�rF r /%} r�f��f •�� / /i' /.r���%r•� f/j �1 f /r�='1.f�:!f•' /:':
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88.0 ° /O
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998
---♦- Percent of Current Takes Collected -- -0 - - Ratio of Total Tax Collections to Tax Levy
134
Table 4
Percent of
Delinquent
Ratio of Total
Fiscal
Current Tax
Current Taxes
Tax
Total Tax
Tax Collections
Year
Total Tax Levy
Collections
Collected
Collections
Collections
to Tax Levy
1989
4,269,464
4,110,719
96.3%
101,102
4,211,821
98.6%
1990
4,693,317
4,394,623
93.6%
104,504
4,499,127
95.9%
1991
4,502,345
4,317,229
95.9%
5,744
4,322,973
96.0%
1992
4,783,117
4,491,134
93.9%
83,939
4,575,073
95.7%
1993
4,882,255
4,696,707
96.2%
194,448
4,891,155
100.2%
1994
4,858,543
4,673,374
96.2%
227,331
4,900,705
100.9%
1995
5,230,834
5,192,453
99.3%
97,615
5,290,068
101.1%
1996
5,534,222
5,411,474
97.8%
107,250
5,518,724
99.7%
1997
5,772,414
5,689,316
98.6%
133,171
5,822,487
'100.9%
1998
6,081,748
5,976,840
98.3%
114,028
6,090,868
'100.1%
Percent of Property Taxes Collected
102.0 °k�,
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,�f� . /�r %yruf. ':`f•:•,'��i�r�j% �:�rF r /%} r�f��f •�� / /i' /.r���%r•� f/j �1 f /r�='1.f�:!f•' /:':
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88.0 ° /O
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998
---♦- Percent of Current Takes Collected -- -0 - - Ratio of Total Tax Collections to Tax Levy
134
Table 4
City of Salina
Assessed and Estimated Actual Value of Property
Last Ten Fiscal Years
Assessed Value
Fiscal Year
Real Estate
Personal Property
State Assessed
1989
71,441,070
35,215,115
10,765,830
(1)1990
125,389,311
13,454,685
11,094,235
1991
134,834,179
14,314,162
11,208,262
1992
135, 267, 866
16, 751, 713
11, 545, 541
(2)1993
129,632,717
22,447,713
12,849,722
1994
145, 239, 331
22, 678, 728
14, 272, 658
1995
166,462,923
24,890,665
12,528,204
1996
175,997,879
25,550,448
12,708,970
1997
196,360,843
26,279,996
13,954,569
1998
213,488,582
27,534,811
12,909,972
Ratio of Assessed
Total, Assessed Estimated Total Value to Estimated
Motor Vehicle
Value
Market Value
Market Value
30,847,364
148,269,379
1,160,411,705
12.78
35,096,364
185,034,595
1,026,844,668
18.02
34,515,855
194,872,458
1,075,575,019
18.12
35,803,591
199,368,711
1,105,026,368
18.04
37,569,816
202,499,968
1,175,493,628
17.23
41,805,765
223,996,482
1,314,830,748
17.04
42,981,776
246,863,568
1,482,502,705
16.65
43,786,794
258,044,091
1,551,794,365
16.63
43,994,555
280,589,963
1,716,987,425
16.34
44,924,849
298,858,214
1,850,244,169
16.15
(1) All municipalities in Kansas underwent a complete reappraisal and reclassification of real and personal property as a result of legislative action, effective
January 1, 1989. This legislation reappraised property closer to its estimated market value and caused certain types of property to be reclassified, reduced or
eliminated from ad valorem taxation.
(2) On November 3, 1992, voters in the State of Kansas approved a proposition to amend the Kansas Constitution regarding property classification and
assessment rates. This amendment established three new property sub - classifications with decreased assessment ratios.
135
Taxpayer
City of Salina
Principal Taxpayers
1998
Type of Business
1998 Assessed % of Total
Valuation Valuation
Western Resources
Electric and Gas
4,541,335
1.52%
Schwan's Sales
Pizza Manufacturing
6,517,611
2.18%
Southwestern Bell
Telephone Utility
5,335,635
1.79%
Warmack, Salina Partnership
Retail Shopping Mall
4,844,115
1.62%
Wal -Mart Stores, Inc.
Discount Retail Stores
2,904,972
0.97%
Sunset Plaze, Inc
Retail Development
1,817,830
0.61%
Deloite and Touche
Hotel
1,346,101
0.45%
Salina Regional Health and Medical Center
Medical Offices
1,946,826
0.65%
Dillon's
Supermarket
1,523,407
0.51%
Great Plains Manufacturing
Manufacturing
1,395,594
0.47%
Combined Valuation of the Ten Largest Taxpayors
32,173,426
Percent of Total City Assessed Valuation (1)
10.77%
(1) Assessed value includes amount attributed to Motor Vehicles
136
Table 6
Fiscal
(Budget) Year
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
City of Salina
Property Tax Rates
Direct and Overlapping Governments
Last Ten Fiscal Years
City of Salina
Saline County
USD 305 2)
Other 1)
Total
Operating Debt Service Total City
Millage Millage Millage
Operating Debt Service Total County
Millage Millage Millage
Operating Debt Service Total USD
Millage Millage Millage
Other
19.074
35.007
1.353
36.360
23.460
- 23.460
90.097
22.643
7.372
30.015
19.074
- 19.074
72.065
26.357
3.671
30.028
20.122
- 20.122
76.378
22.764
7.064
29.828
20.464
- 20.464
80.343
22.114
7.735
29.849
21.718
- 21.718
40.301
22.910
6.551
29.461
24.562
- 24.562
37.353
18.555
10.154
28.709
26.571
- 26.571
39.357
15.812
11.130
26.942
20.940
1.985 22.925
39.368
20.692
5.013
25.705
18.141
18.141
36.892
21.587
3.683
25.270
19.497
n 991 on AAA
Irz M4
5.542 95.639
4.427 76.492
3.094 79.472
3.029 83.372
3.581 43.882
3.332 40.685
3.044 42.401
2.944 42.312
2.637 39.529
4 09n ecI nA^
6.653 162.112
5.599 131.180
5.818 135.440
6.074 139.738
6.557 102.006
8.521 103.229
8.265 105.946
8.340 100.519
8.433 91.808
9.869 92.467
(1) The "Other" column includes the State of Kansas, the Salina Airport Authority, and the Salina Public Library.
(2) A small portion of Salina is covered by USD 306, USD 307, or USD 400. Total Tax Rates are different in the areas covered by these jurisdictions.
137
Table 7
City of Salina
Special Assesment Billings and Collections
Last Ten Fiscal Years
Special Assessment Billings and Collections
1,200,000 ; };::: :s >:;•-f:r.:.;.,f•:•.: >;:
`f�•o:
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r
: .:
::�fJH��f�� -��ififf +! - ? +r��` .:r,.�.y . ?.. +.:,+,.: a:- :r�r..f;;r } {l �•rr %��r' r•!!ii% r. � rr .:. ::. /j :
�f% +t'��.._.:; � / /f +r::Yf� j�J•f+ t +': }.� ' r.'x",':frf:':•;.,;��,-- ��! % %/. {-�' � � :; /
r�'•l f !'.•+ i::i j,�" f -. ::f: fr {f�f..r -. -riy r:!: }i: + +'f� <`. +- i:!'ffi J { } % < +f +•'ff -rilJl �:.��
�:- i:�f " +L-•?- iS��rn .:�: {r .:.,� /i rr :r�:iff Yi: {:. _J� /•: r� i�: J�
J� �.r./.,/ r .. l:! . �� +f �� -i� {I f iiJ4 f fi•- : f r:.y l +�J�j f� .l f �� :; %� %l i�iJ.;..
800,000 ±�i% :•r�f�' i� fr. % �':i•: ff /fv.i'! f+ ff �vr� J:r !! •Y ::'
NOf :::ff • i +f.: ;,� /r� :! %ir.'c -f:.f :: ����.:' %��'r %; 'irr rr,'� %f!'. I•'
i`: ffj`rr %f •f />r:.. �� {.j! 'i� {{ !f. f:.:r
j:4:•..
60(),0()() ���, %/. .� tf %�r � ��f'• r
400,000
200,000
! :�� � iii rj fr r :!f •J r fl�' +• • +=
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998
® Special Assessment Billings ® Special Assessment Collections
1. Includes prepayments and delinquent collections.
ir:
Table 8
Special
Ratio of Total Special
Assessment
Special Assessment
Assessments Collections to Total
Fiscal Year
Billings
Collections
Assessments Levied
1989
927,768
911,365
0.98
1990
647,655
837,604
1.29
1991
807,452
656,104
0.81
1992
721,334
808,886
1.12
1993
694,497
873,850
1.26
1994
697,015
793,190
1.14
1995
919,364
883,807
0.96
1996
1,139,672
1,131,852
0.99
1997
985,885
1,048,863
1.06
1998
983,383
974,648
0.99
Special Assessment Billings and Collections
1,200,000 ; };::: :s >:;•-f:r.:.;.,f•:•.: >;:
`f�•o:
��
: �/ r .Y�f::•:;•;:,:J;!- r>�:::: ::rr. ::: %. vr:, {:. fr .'!�:. ri;i ?, ?::-•::�•-::: ;i...r },
f'•; � %:2�'�+:rJJri rF �nffi:' :% .r•..,:: /•:.:�;'••r
�• >r� ::r:{:• .:`::•.#.�., ;:::. ;/.:.:• . };-j. ', �+ frram r!{te {}•f � /�/rf r f l. f� {'r• f . •i f,•Ji•:+%%I< _r�f r .f { i .: {rYf }+ �f % i .j/ 'f/- f.`} y% :Jr_;.r,rf . �y/r, r,! f�: /f?i„i/irff •.f: 'r/:ry f�r: .•f,.f ; ' +<r:;f-f:: ::'x:;}:, •' :--r : - f• ; :j ;� lf�jl:r:f ir;f :f {:{yf"%{.r-j: r> ;'am 3?.s,;.`+r, -. ?/a .r /. � : r.f:.,;f �:r%: rf: ',% r+ `.#.; y.;,•; ufr- ::l ;' >,;:r/ :fjf/%• : 'S';f,.i:! ��rf<f. .'r •: ? :' :•,•ly f '.- ,?:'+ -> + :r.r ; !,l+�,•; VEN
,>!: `- f OR
1,000,000 . , ff ?�nf{ r Ji! . fi.!.f% . ,/�. : r t / i ,. c't %f:`. { ! if/�lr{: f ! ' %f! f. /' . ; :if / �:: {".: - - !. .;:}. fr.f-f� r! ! ..r : � %,✓r� rJr fJ rf+:f , l� ! `._ : - `-/+'..�rf�1f: � ;':.f:/ /� f: .f +lrl:!. �r . ff /"r l�% r l r / % > f ;i /:fr�': . .%y % ,-';.f,::. <r ,r v /�f } 1! f r r % % %�%"'J
:
fi,{;::� • .
r
: .:
::�fJH��f�� -��ififf +! - ? +r��` .:r,.�.y . ?.. +.:,+,.: a:- :r�r..f;;r } {l �•rr %��r' r•!!ii% r. � rr .:. ::. /j :
�f% +t'��.._.:; � / /f +r::Yf� j�J•f+ t +': }.� ' r.'x",':frf:':•;.,;��,-- ��! % %/. {-�' � � :; /
r�'•l f !'.•+ i::i j,�" f -. ::f: fr {f�f..r -. -riy r:!: }i: + +'f� <`. +- i:!'ffi J { } % < +f +•'ff -rilJl �:.��
�:- i:�f " +L-•?- iS��rn .:�: {r .:.,� /i rr :r�:iff Yi: {:. _J� /•: r� i�: J�
J� �.r./.,/ r .. l:! . �� +f �� -i� {I f iiJ4 f fi•- : f r:.y l +�J�j f� .l f �� :; %� %l i�iJ.;..
800,000 ±�i% :•r�f�' i� fr. % �':i•: ff /fv.i'! f+ ff �vr� J:r !! •Y ::'
NOf :::ff • i +f.: ;,� /r� :! %ir.'c -f:.f :: ����.:' %��'r %; 'irr rr,'� %f!'. I•'
i`: ffj`rr %f •f />r:.. �� {.j! 'i� {{ !f. f:.:r
j:4:•..
60(),0()() ���, %/. .� tf %�r � ��f'• r
400,000
200,000
! :�� � iii rj fr r :!f •J r fl�' +• • +=
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998
® Special Assessment Billings ® Special Assessment Collections
1. Includes prepayments and delinquent collections.
ir:
Table 8
City of Salina
Computation of Legal Debt Margin
December 31, 1998
Assessed Valuation (1) 298,858,214
Legal Debt Margin:
Debt Limit: 30% of Assessed Valuation (2)
89,657,464
Debt Applicable to Limitation:
Total Bonded Debt
45,185,000
Less: Revenue Bonds
18,930,000
Fund Balance Designated
for Debt Service
741,310
Total Debt Applicable to Limitation
25,513,690
Legal Debt Margin 64,143,774
Table 9
1. Assessed valuation for the purposes of calculating the debt limitation includes the valuation attributable to
Motor Vehicles.
139
City of Salina
Ratio of Net General Obligation Bonded Debt
To Assessed Value and Net General Obligation
General Obligation Bonded Debt Per Capita
Ratio of Net
Less Debt Bonded Debt to Net Bonded
Fiscal Population Assessed Value Gross Bonded Service Fund Net Bonded Assessed Debt Per
Year (1) (2) Debt (3) (4) Debt Value Capita
1989
42,188
148,269,379
6,323,473
237,897
6,085,576
4.10
144.25
1990
42,303
185,034,595
5,801,642
344,280
5,457,362
2.95
129.01
1991
42,510
194,872,458
8,004,443
304,252
7,700,191
3.95
181.14
1992
42,841
199,368,711
8,795,864
333,505
8,462,359
4.24
197.53
1993
43,202
202,499,968
9,478,791
539,887
8,938,904
4.41
206.91
1994
43,304
223,996,482
7,854,994
797,083
7,057,911
3.15
162.99
1995(l)
43,304
246,863,568
8,465,000
1,024,020
7,440,980
3.01
171.83
1996(l)
44,167
258,044,091
10,211,899
1,052,539
9,159,360
3.55
207.38
1997
44,510
280,589,963
10,184,658
867,759
9,316,899
3.32
209.32
1998 (2)
44,176
298,858,214
8,453,558
741,310
7,712,248
2.58
174.58
Table 10
1. Population estimates are based on the 1980 and 1990 Census, except 1995 through 1997 are staff estimates based on the
7/004 Census Bureau estimate. The 1998 estimate is based on the 7/1/98 estimate issued by Kansas State Divisionof the
From Table 5.
Outstanding Debt amounts reflect portion of the outstanding debt for which general taxes will be required. This excludes
enue bonds, GO obligations for which other revenue has been pledged, and obligations for which special assessments will be
ed. Prior to 1998, this included some bonds for which Solid Waste Revenues were pledged. These were removed from the
Uri
City of Salina
Ratio of Annual Debt Service Expenditures
For General Obligation Bonded Debt (1)
To Total General General Governmental Expenditures
Last ten Fiscal Years
Ratio of General Debt Service to General Government Expenditures
12.00% :•r:•r•::•...r::,
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} %ffrr %r {f'':.r: v ?;:: •. %r rl'fjG% f
10.00% � r { �' ?''.�� ,��/ r / r }} } / %,�} /' / � }•:,/• : {rte r
/+ :/•' r rff}i f�J / 1.;. �ri':':•:,•.+r:.r r/ r f rr
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/ ,/%,�+•'''.+J'•
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rr•'�,i i% ,{ r} r'+ ,��,rr�Jr � �jff. +i��% }r�
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.0
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J,�%:.r : i J 1�,t•• 'r ;. /:{ :
r rte /r �f
r ` � rJ ''r r�f } r r/ r{ ;. •.}
{ Jr'r• i:///// ";,:::::•. ;;:ii:•:. ;;._r;:fy <:: :;� : %ya: ?•;;lJ.'yr�' ..J� ?nrf • � : }.' /} r!" is
J iJ• r' .�tf +J r } %..,�,i��' `' :••;�. J?f {r :f,. r� J� r % J rrr f��j' J:
�1 "f:�^ ffrr %� ''•iJrr� �r:::::: {:}' �' } J< % } /� % }J �:r
rr r rte,!}{ 1 � r �� //% J�r�rG.,.:.�!r.: ?r: +:::•.' -:�f %��f�� :, � 1/ //i / /. % }'9J /,"y%
r �/''``� :Gr. f., f . r:. �, ,: • r:•rr 1:+r ,r J�ri��r�r. � Jr } �r�;fr� r r�
r�.: }'%' ri, } • +r} f.�•Jr JyJJJ } / }::. 'r. %�� +?r }./ }r f% ri:
{ :fi• � %' r + /•r: ? 'r:f'i} f'� � r •frr.•r'.'rr•,r
fir• r J! "'::ir /%: +::�f 1 f:i'JY %.v' % r l•
/ r , r!i { , //rr:•rj /.; r''J % {j; /:•% >f' +•t ; %i"% .:rr' /. ,' �r':
rte' �::. "•..;:
2.00% t ' �,�Jr{//:r•..,:.i� .� , r: :�;:�
' }•r '.{ /r �•: %�. rrrJ � %Jrr.::•:'{r' f
}/ .,,rr .rrr {. {� ,�,,/,.`.•. rr�f r r r r r / r
} � �! r r�r :;: %/ }::} r�/%`• r� r�%r% .,5 ' r/ fr.% %vr
0.00%
1991 1992 1993 1994 1995 1996 1997 1998
(1) Excludes special assessment debt with government commitment.
(2) Excludes bond issuance and other costs.
(3) Includes general, special revenue, and debt service funds. GAAP basis information not available prior to 1991.
141
Table 11
Total General
Ratio of Debt Service to
Governmental
General Governmental
Fiscal Year
Principal
Interest (2)
Total Debt Service
Expenditiures (3)
Expenditures (3)
1989
972,202
442,575
1,414,777
1990
967,434
431,955
1,399,389
1991
949,898
398,197
1,348,095
21,708,077
6.21%
1992
1,037,112
541,560
1,578,672
22,700,293
6.95%
1993
1,556,156
497,961
2,054,117
21,919,969
9.37%
1994
1,459,185
368,250
1,827,435
24,028,391
7.61%
1995
1,530,037
386,943
1,916,980
26,228,037
7.31%
1996
1,229,378
305,808
1,535,186
27,541,282
5.57%
1997
2,549,984
443,461
2,993,445
30,036,763
9.97%
1998
1,563,421
320,010
1,883,431
29,142,189
6.46%
Ratio of General Debt Service to General Government Expenditures
12.00% :•r:•r•::•...r::,
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0.00%
1991 1992 1993 1994 1995 1996 1997 1998
(1) Excludes special assessment debt with government commitment.
(2) Excludes bond issuance and other costs.
(3) Includes general, special revenue, and debt service funds. GAAP basis information not available prior to 1991.
141
Table 11
City of Salina
Computation of Direct and Overlapping Bonded Debt
General Obligation Bonds
December 31, 1998
Net General
Obligation
Bonded Debt
Jurrisdiction Outstanding
Direct:
City of Salina 9,316,899
Overlapping:
Salina Airport Authority (1) 6,195,000
Saline County 1490 000
USD 305 (2) 61,550,000
Total 78,551,899
1. Salina airport Authority Debt is as of July 7, 1999
2. USD 305 Debt is as of June 30, 1999
Percentage Amount
Applicable to City Applicable to the
of Salina City of Salina
100% 9,316,899
100%
6,195,000
75%
1,110,646
92%
56,465,970
73,088,515
Overlapping Debt, City of Salina
City of Salina Salina ,Airport
13% Authority (1)
ir •';hi {:.i: }'•:i nr���{{.$y ti{ }ii ?f %?:ti'•• } $i�'':C2' }:'- �'t•' +tii$}-if;:
,.• •rr`�'
::•$k' :,, :3; 5;?F•y.? :..t +.•. f$:r'.;:�:t,'r ��`.,.. fa'? :�'•� -
Saline �{ �:;.$2.•+, {.._,... ::::ni•...: ff ::: $$' +•Wf• "$: jQ { {irfi ? ?•i$ {$v v} \.v. �'S2:$':y }i$::i:;:�•• \4`v� }. }_.}.: ::::: }:: •.}{• }::.iv4w :. County
• � ': >j. },;�gr•.$}.•.,. }.:::' >$r: i' {:.; {',:•::.: %$: {:: •}?'•) .$:• ?i ?$£ -�: } }: �.:fw:4: {• }: >iii•ir :f'ii• °.)'vf•': i } }rii: i$ }:}. .. .:}�7f. }: ?. }: + {• }i:::}•:
...{ -•. { ?: $:• } }::$i,•? •+J.'•::: .:v ?• }; } ? } }i :y::: rvx•,�•::ir w$$ ?v�:£::: ::.. {,v.{v:v <} °
:ti�{iti •;; ?$;i$ ?.; • {..:::rr.. { -::. } ::. {• .�..r? ?•::ii :i$$iiii?•': J.; .::$.v$Y i:$�... :.; .....f: �$.'•'$$$ ?.$ •:i$� . .
:: }i} ?:4 } ?$} ? ?'i.Y{ ;.:>\{. i}} i}}::{-' f.•: fr{• 2?{}:- g$ ji$$',�..{i$?:O {$$$$ }$$$: } \$ti{: {::'.y}} { {} {• {i {';'ii:.
':i ?j ??i{ }:; }.}• 'x•.r. {.4 {:� $v:: }ijz$$$ }+: }`i: -'. ii + {rri'i$y:$'•$$Yi$ } ?$$::!: }. •'..}::
.... r.r
'•..•}••`:-::}/ if;:? i?.' J:;$$$'} i:$+{{ jl${ i:: i{{ �_:•({{}} f•:: f:'}$ i. ; ?$iiiti;:�$:.',6:�$: }:- }.} ::'.
USD 305 (2)
77%
142
Table 12
City of Salina
Revenue Bond Coverage
Water and Sewer Fund
Last Ten Fiscal Years
(1) Excludes interest income
(2) Excludes Depreciation
143
Table 13
Debt Service Requirements
Net Revenue
Fiscal
Operatinq
Operating
Available for Debt
Year
Revenues(l)
Expenses(2)
Service
Principal
Interest
Total
Coverage
1989
6,300,264
3,759,534
2,540,730
390,000
542,751
932,751
2.72
1990
6,158,140
4,002,486
2,155,654
275,000
519,009
794,009
2.71
1991
6,774,391
4,270,897
2,503,494
220,000
542,944
762,944
3.28
1992
7,131,392
4,371,446
2,759,946
265,000
517,915
782,915
3.53
1993
8,171,545
4,350,228
3,821,317
670,000
1,681,527
2,351,527
1.63
1994
9,402,506
5,266,865
4,135,641
805,000
1,614,122
2,419,122
1.71
1995
9,993,020
5,879,776
4,113,244
880,000
1,588,797
2,468,797
1.67
1996
10,506,646
7,147,082
3,359,564
955,000
1,527,953
2,482,953
1.35
1997
10,442,409
6,714,541
3,727,868
1,015,000
1,483,493
2,498,493
1.49
1998
11,495,756
6,836,006
4,659,750
660,000
924,598
1,584.598
2.94
(1) Excludes interest income
(2) Excludes Depreciation
143
City of Salina
Property Value and Construction
Last Ten Fiscal Years
Table 14
Number and Value of Building Permits Issued
950 61,00 ,000
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%: < %fY {•ii•<':::r i_ ?::::�i: %:}:ri:_ }` ?• /.•. %.. f . . r.� :: r• r :: a.; • } <: ?• }:ti ?• }:•�f r /.: r.... J�J
.r- :...... :::•iii: -. ?- is -J,; . {f ?. + ?aJ +•f�'1'r:+ •.fi ::::4:.i {r :F <:;: ::i: %: %. ".:: `.:: f••:: ::: r:: f,f ri.f r,. :u -f `f
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+ i f { f`;1 {J.• ?;:.i'i f {,i F ' fl ff fff r 1f. f
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r.+ fr. r /,x ::•rr�.ni }••> % %fir• :: }rrr: ?•:rfF /'
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-... r :�iyr.•r,.;l% �r!"• f.'��: %lvi�:`•:� }r�fi: ,f :;fif :� /r f ?l
:1 %r�r:,:, }f „y' "' %'' :' <r5. -• !J�JJJ1 J '` + :�/ : ::xfffJ /fir:. .::•r,,' f :Ji
}ff' %C+ •fr•• f _ f���a • r� fi' +;'rr::• ffff! fj: 'i'J � rf
i:::f• /r % /ifff /.f "`; `• i fif :JJf:;t:.:rr,.ri% f•i•;rt% •:r :rr.'%f :r. +' }f .i
ter•'+ }:•�r f,. +r rf��;criff••: {Y: f. r /lfirJ'r.•:r lii.L r it 1 ?i� ?ifr�Ji: �t�. ,,,� +/
?::� ?;i f!}•f : #• ff! : ::`:• f:,.f 'r, :1z•:rf-'.' -.tf :• / : /1J,if; /•r. }.: f /. :: • ?f;r { {r�} : :.✓ {% % '� i 41,00),000
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N ';;�Yt?;!f}f%: { }.f %{- ri�7,Y J'irfiif.� %� �' jJ Jr� % %�;yfif •' ^��% .;:�� %%� � f/ �r C �
': r: +riy.•rf /.•:r.� -: fi: /f ?ry � $// r�r� f i% .r r �% f
� 650 r `/ � i,:f % if...;;•::yra}.:.. :lf :. .: frr .,, >� � d
%:i ?J / / % %:":ice,' �: == {rf J� /f�,y % {r`i :. ?;, f: :' ,.rrJ�r• ff,
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<• %!�rx- ': ? %::ir. : +i,.:• ?'��!�ij'� 'ffrr�y,'ifr-J;:' "iJ� Lf� % % �
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O ::.r { /r %;.`;- ir: -yi .i•: %;ff:'••�;� r•• "i'% �? : r +� f% f � � 31,000,000
`N �':!f ''�:;::' :; %.l',' %f %• ' l'. is "%
f {. ' airif +r }?:
� 550 ;'•rte' {...•r;. >:: :,i > } }r;' %� f%,fr; f. :� ..;,' % �'•
;i %Jfr•' :.+ !f%�+f,� -, .i � t ?.f.c% r% ''•.::.{.:.•11 �>{f :`' is
2 'tFf }_ }:, f f:;iFi� %f Y J -.y 1 r.•iiii; : f+%f :i..;r !'
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'•:;'•f.•. �;:Ji /,; l�: {!;•J,fr.,•.•,J .' / /.,f f�J •ft' % %,• r �f %/ : %` / /ff' r1!
W
�
21,000,000 �
'ice '+'rr_ ,•!•ii'• j f f� ��rf :: if�' -� :if /fff ` �
450 -._: % ?:::.. {: }r'•J • J' %• J. +.v: .!`•` f'f :`% }j
f1 f�fr, . %f?•i r"
.f f% : f' ?. y��, •'ff f
.Y 'f /.• '1!f ! 'f. � -:'Jr�' � i�% i��� 'J `f`
``” {l• -f% f u fir :: yJ'.. fif' � : }!�• -% �
':tf.•� } r f :_ J
350 11,000,000
F •/� f r / � �yr
ff {fif f %fJ!!J j NMI ';iii J f
�% JJ - ♦ , r �1Jf f fJ
J fif'•: •{ ?f J� f! { .J: `'�'i
:.• ;;a4 .r. ;fi rff '•. -::t% 9 f :rte':•
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998
® Permits Issued — 0 Estimated Value of Permits Issued
144
Total Property Value
Estimated Value of
Fiscal Year
(Thousands)
Permits Issued
Permits Issued
1989
1,037,898
490
18,851,000
1990
1,026,845
497
36,469,096
1991
1,075,575
562
22,665,785
1992
1,105,026
598
25,283,947
1993
1,175,494
628
36,411,632
1994
1,314,831
694
38,667,261
1995
1,482,502
759
34,156,955
1996
1,551,794
832
55,369,816
1997
1,716,987
725
41,528,712
1998
1,850,244
757
42,830,543
Table 14
Number and Value of Building Permits Issued
950 61,00 ,000
:
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+ i f { f`;1 {J.• ?;:.i'i f {,i F ' fl ff fff r 1f. f
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750
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-... r :�iyr.•r,.;l% �r!"• f.'��: %lvi�:`•:� }r�fi: ,f :;fif :� /r f ?l
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}ff' %C+ •fr•• f _ f���a • r� fi' +;'rr::• ffff! fj: 'i'J � rf
i:::f• /r % /ifff /.f "`; `• i fif :JJf:;t:.:rr,.ri% f•i•;rt% •:r :rr.'%f :r. +' }f .i
ter•'+ }:•�r f,. +r rf��;criff••: {Y: f. r /lfirJ'r.•:r lii.L r it 1 ?i� ?ifr�Ji: �t�. ,,,� +/
?::� ?;i f!}•f : #• ff! : ::`:• f:,.f 'r, :1z•:rf-'.' -.tf :• / : /1J,if; /•r. }.: f /. :: • ?f;r { {r�} : :.✓ {% % '� i 41,00),000
:} ,r.:ir;:�1.'•:.�li�• }%f : ;�:' :}` r�•: ? /rr.••{.•,r1r.' + /�;: •: :,: %tea"( ::: •: {ff�fii ���f: •t�j,.f %/
:fr ��.:'%: tyrx•} f�ff� :� ?: } %fr�`� /rf�ff. ? %�f.:ji' r. rf,'•;;�, %f: ;fj�ff ?.:, ,yx•.r %� y _C
N ';;�Yt?;!f}f%: { }.f %{- ri�7,Y J'irfiif.� %� �' jJ Jr� % %�;yfif •' ^��% .;:�� %%� � f/ �r C �
': r: +riy.•rf /.•:r.� -: fi: /f ?ry � $// r�r� f i% .r r �% f
� 650 r `/ � i,:f % if...;;•::yra}.:.. :lf :. .: frr .,, >� � d
%:i ?J / / % %:":ice,' �: == {rf J� /f�,y % {r`i :. ?;, f: :' ,.rrJ�r• ff,
� :;yr._ ,i•�•.'•.,• ::•::;� . r r�ufif:;.nJ :• -:!: ?- :iyl�' . ?} :- •r.•.: {:r y�� r� �r
<• %!�rx- ': ? %::ir. : +i,.:• ?'��!�ij'� 'ffrr�y,'ifr-J;:' "iJ� Lf� % % �
a � r %fj:::'•:i.•`f::':r :iii.: ' <'%%3 � % %lhr %::' -�:.. r;�/ ;• '$:::'• ,� � at
O ::.r { /r %;.`;- ir: -yi .i•: %;ff:'••�;� r•• "i'% �? : r +� f% f � � 31,000,000
`N �':!f ''�:;::' :; %.l',' %f %• ' l'. is "%
f {. ' airif +r }?:
� 550 ;'•rte' {...•r;. >:: :,i > } }r;' %� f%,fr; f. :� ..;,' % �'•
;i %Jfr•' :.+ !f%�+f,� -, .i � t ?.f.c% r% ''•.::.{.:.•11 �>{f :`' is
2 'tFf }_ }:, f f:;iFi� %f Y J -.y 1 r.•iiii; : f+%f :i..;r !'
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W
�
21,000,000 �
'ice '+'rr_ ,•!•ii'• j f f� ��rf :: if�' -� :if /fff ` �
450 -._: % ?:::.. {: }r'•J • J' %• J. +.v: .!`•` f'f :`% }j
f1 f�fr, . %f?•i r"
.f f% : f' ?. y��, •'ff f
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``” {l• -f% f u fir :: yJ'.. fif' � : }!�• -% �
':tf.•� } r f :_ J
350 11,000,000
F •/� f r / � �yr
ff {fif f %fJ!!J j NMI ';iii J f
�% JJ - ♦ , r �1Jf f fJ
J fif'•: •{ ?f J� f! { .J: `'�'i
:.• ;;a4 .r. ;fi rff '•. -::t% 9 f :rte':•
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998
® Permits Issued — 0 Estimated Value of Permits Issued
144
City of Salina
Demographic Analysis
Last 10 Fiscal Years
'Table 15
Population, Labor Force, and School Enrollment
50,000 :'::?:;:<r':•:<rr ,.; i;:??.:,.;.: f? ?.;: ? ?.;:.;;;;;•.;.:':.;:;;;:;: 8 , 001)
.:: /::•::rrn: •:::: •::: } /::::fr: -
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�i'�f!•;:•: • h r. ;r fi:;iY ry;:� �iii'iii::i:L:�r' v: f r `i ?.J �J'ji: +!
i;'i +•' : ?f :::' / /,•;:,:rf:r.'•!. >, },,y: :�.;r.,!:,.;,....... ff%• i:: i??:;?'• ?:::r':;f,c :::::;:yi:::'r':: }.• ryf `i`'.:+;:rytt ?...;�: ?f:�.'•:5:: f...
.:/,.:.';::::'+{'•.:+•: YG. /r,;:,••:•:.:••r:;. ?; ?.;r.;; //, r .. %, /.,;
r? >j: •i; {'
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•:l f:l :':•r:: ?.;, ?, ? ?. ?�..; >:f ?:!' ?�: r::.� /. +:.:,•:::;:•::lf fY:.:�: +:•:;:•;:Y.'i: / / %r {f• ::. %:: <: =:ry::
. }r.; a.:.Yf.::.; • f.Y :? ;.: •::.;. +::::.; f •::: N.....;.......... '.i:' :f ;;::'•:•:.% r r.::::!::::: f': ';,: ; :•:
fir..Y ' f + {.y '! ?:: ??.y / %f: n r ...• f i {r. }.;r::.Yr:. +• /fr +: }: iY:'
.. �% i::•: •::i::i ?:Y• %.•:''Y / /f /f /:'�: /fi . .;r { <;iy ?' <y:::;.; ;f�: +j r•.,•. }':t:; i:• ?:f /• :' {: ?�i:;�iii:.'•:£:t, {. {r� •r. ..: %... %:,
J` {.• �r� : : •rJ,.•!,.•�f,.;iY+ ' i:Y %'.: r { {r; •:::.: i,: fi•; •••: • y:•' { {i: %� /. +:'f :; `rf.•i:!:.::: h;: r :� iji:, /,.0 {fi'•.:ij:
�� /j ;::;: ?i.:1: /•:: r} / :i. % '.;1r frilri.•:•.i ?:• }'•::i /:. :., { {�,`•;:::::•:r ?!•fff
+ /. +fr:' + '? :�f,.•:�fixrr { /f.•i +'��.' +i ?ryr nfiifii::;.i<�ffiff in!v /.::: r {J i' +j�:'v:�'r'�: ±: ii: fi �rr:• . .i:•Y.�f�f:ti� ?:
rrr;f ?• }.::j +:r% .. /•.;;::.',•if %•ii }rfi$:•
45,000 ��i::i:r ;r.c,- ��Yi.':� }r•f: << >:; .; �;?,%//::- Y?} �/, J?;.:. r;{ s- r�� :::rr:. >.: >:.::: +f.f�•:. >i��:..
i:.y,� • {j :::•,r.;•: {'fi�:ri� :;'.!i 'iif�•'!.•. d V ';;iou'r;r;%.;, }J } / • ;: ':% / f {'' :'•,•j.r;;..'•:. •, •;j•; k;:::i •: 1/ f ffr ;f < r f{,•••;:d:'? •• :.{•,: f%;Y": t u•:i: : • fJ:%. .f`f % r. % ri%: •j•• • ?;;. r;� f{fi , /J., .;•;rf .ri}:%:•: ..;.%;.•• :: Y •: ?:;' %'•:r{ 'Y '' .y,J�r ff rfri.i :? :;r' :
...
' :• Jr.i. : } /rtJ %"'..
xr. ' • >: -t:y:• " :;/f.Y { ..i:: f ! :. is ,y:a:.y . ff /./. {"..,; .•:. f /. {{.::.,:: ? ;?•.f• ' %r{: f:'i '; :W J .. {.; . • ;ri:l:lr; + f %+r i . f;f;.:ri•: %
U.
7 , 500
/ <t�.i: ?fr..:• j% if.,; Y>} �r;<;<?.,.:,.:;}! ,,:.Y•;;Yi'i•• >`•:;�}!:,. ?. :,r; ,i /`;,�: • / /,�'; ?:• f: f�;
L >:•:,,..:.,:rY %'Y•.r . > /,,• ?.{ f;!:;�r, >�•�> { r::;:. >Y..�•f rf::Yr.,! }: jr;;:!i ./ ir'c�r
. •.:••r .. /.,rr /:,� !: r- ;•.,+•yr;., Jar��f%rr ;r. r c• rf /!. �.+
0 40,000
>J •; /:.:•: fri 3Y• �• .;i {.i:•; }` r;;:yriiY' : +:� ?j ?�'jti iy ' ; rr {;l%y }f W001, % . r ry� rf� • •ffY:i :.: •. C
,.. /,f. %.;•. •.•:.. '. rinii:...::. >.: r. , }..: %! %`•`:;:::;: {{�.f,r ;
� •... /�.r:•Y'• :i�':: {, /�'f yr; � ?. >:•:. }f.f + :r + ?;;': ?;,::• .. {*/`�.r:;ri•,-�
3f% r: r%.::: c: ;:r':::,.!if::f':s':'::;:'•:':f : %; %::;::: ;;:<;! %% r :;Y{; 'fr` ; r .r : r %' • .fir..
.. �? ?..!'f„r :,r.;j� E
� ��f';:•.'{-::•'.':;.'}, f; 5.'•: :.'••:':.`+.':' + ;yis::Y?::•'•:: `5:.':'w:: %ir':i:::;!;!.a f:: : f
.. !r:. .�!.;.; :�.:..,: ?f!•,.'•. :.; ?,;:.;; rr.;;.:.; •. •.; �.; r !; {, ;•� � %r�r� % %�`•'• /Y•':y�f
�+ {:.f f.;f �� :�.// .': /:•'•:::.;y:.:: �:<: .r+f;:li ; �:?':f. ::%�:•:: }:••f.:::jf•1 : • fy: .::;•$ii:• +i ?. :% i:% �s : :�% ?+ ::i::�•: ::?::,':,' i ,i,{. ??:'r;•?�': } .%f '/}� 'j;:ti. i. :J'+ {;?. frxf r/�.irf {. ir:� ' ! .r+.•?; ! :f{.• ; :r •:{?: }:?:f.; • ::.': :5t::? :;. : ?•} {:!. ;•:• >:.},;.::;:;:•j . •::: �: <.{ ::.fj :•�::r:r: •f: v :•: r'•jr.:i•:/r:•:.•; /rY;/:?f i .; x'>r if`? i. > i;:i.:•.'i: •.f::i'i :: i :: •::?' i { : •f }:'f • ; n r•::' ,' r�� :: •'Yrr':•:;f O ............;:ry•35,000 r::?' <?�i ?.%�•;?�'::i •r , ./:; {!,Y.!: F .uYYr. : .•f !: i; n ! Y' ?j ? %< ; : . f?, :l. < . :+f %r:i .} �; •..:f r ,.:; +�j;V r /i}r%i"•.. �r ' %`•j/•r",f •. �.: r < :{:;f:;r: •,r •;;J.. +;.tj,+J r• � r % i/ •:. y •'1{ : . J ?• {f / �.{r .jJ }r `
O L C
%•::!..aia'.•i••iiiY• rr }.r iir:.t:5: /; •.'•.'•:: <:;ii::r Y .:. 'if::::;: { <::;Y":::r,::3:::..;> ::' �r` �:J ;�`,r;: { %...
•- J rY,iY;;,i.!ii�•fi.;r :yf'ry J' -.j -.; .:rx;:•: fi:'::.:; �rff:frM.:»..:: i...� r' +f {!: W
/ ;;r/, �,,!:ii.? :. l%{.,f !#•.a:•';:: :•. •;:! .:! ' ? . {j ?/t i.; :s • :'r:ii': ir.{. ,w'f: :f: : %;r ± %}/{r./:? :•: : %,. '.,•''';!'}y':•.''::.•:• .;:..;!:: •r.: ; .�:.{�. r .+r.. i ? =., /:?':.• ! .Y, ?+ :, :.i :• : %f: ::Y::: :t: �:i : +:::,":f:; :::;> ?:>r •` •.;: :. f: r !/;'?>••': f:�:, f• .+,% if•:{: i'•,'•f i:". ' ? •:jsi r i:' :% '.i;:: /. r: ?} !!ri '', ? :.;ff;u 1;:;:J ,..::;; ;.•.': •f ::? •.'•: i %; :,•Jr.•r't :rr .:J i;'f,?• f :t ,/: ,; /f }l/•, ..; :,f1• J ?:, :: .;/ir. : :r iY: yr :l : i ; f... . ; i :::;;:Y i; i . {/,' i {i'::!" : r. ' r%' :•.•'.'! :•i:":rf f : .♦' ;'+ii rr: ;;f 'l ' ,,}• .,%.:.ra.; r. };,r.�J r f /,n{ ..:,�Y +ri r• ?, .fi%S f! '{rnrfY ,. / -1,:` rr:r :n{/: :•r fr:.::� {::ry:.:{ 1 i .
f
::;'.•..'J :•
. •
7,00) �/ / ;f, { 0 !�l
'0
a
: /...::
f :.i ?;f /,•.,:r.;fr:;i:;:;:�: •..y .,�,�Y. + } f / {•!:;;''•' ":,iY { r• lf>/,.; :;;.t .yi +i' % / /•ri::''•!::
30,000 / /::i'. -fir {:�: }r �.:.�,ii::;.; . fry {fr?i• . off �.:.•.: �r�i,,,�f. ?;.:�;� + ,,�. ?l; +r r
+� f•: �f :r . ?:` "r J':$ /�ji.'' { /i {i'. ;;;:�: � %i.'f:; i.:: �::;r� fir ' . { {,.: /r•:: / } rJ 1/
:}r:. r. Y/{•: i• x:%r,.,;,%l.,' i:: il,..-•:::? f;. i?; r:r. ft�ity.•:f:::i:.:•:•; % /�,:,•:;' ;,fs.: /�':�r{i% r%� {ri'Ji.'%:�::
'••'Jf'f''Y.i,. + ?::::; ?.; fr: ?:..:f�'j' "' : ii;••J{'?;!:..•:.; :::.::. ?Yyr {.. };f }.•. ?....;;;`: •::'J i;:..,r,.,.,!l} /.. ?:. ?.
/• :,.;y �;.;i /.l:; :. {. ?i /;'.,:i:. { ;. {/}r rr•;; >;YY } :: r.f '; "'ii` fir: +r :::.. Y }f f.i�Y
.�i' �� :i�:...;:;;: >;., / ; : rf %..t�::i { %! ? :: � '�;: f : +r;':irnr :�i ��.; .;�.r:.s.•�� ' � : % % %�: ?� 3: +fr�f�' �' /.•• i.»
ri';'::iciiiY:'::•.;i `:J,,':ir { { ?_y . , ?, >y;,'• {/`.::;:;, {.,,.;. //Y fir'% /:'!ir''i.•ii''i`'fJ•f ';J: >;':'.,:r:':';'} "ri '•:r
• rr: f •; <.ir J:��{?'•' Y irnr.!r,:.� 'f. :.:: �r }rf �f�J• YY� • ;r�r{ Yf` +. / {..; . ..
;• :! }.,f:; / }f %. {.; :!; �,• ?S:- .r i�! r :.: %::�i:;t:;,,:� % /,:� : %f�!•':?�; rYI� %:: ' ,: i / / //" :?•.;•.,':•':�•
?f`, +••..iYf!- $•'/'l •:i: -`•J1. r::: �, {�, /;,:; iJ .; ,•:.: •; + ?.fi,: r riil.;y :•r;: ?Y;�J .rte /': ..,. {{,'f ?:�i: %%
?r. },.,•.. };;Y;� /;i::f•{.•::�' %:.u•YFiS..!:.:.-r� r. ��..:/ / % /;!.':'•rr,.`' +.•.,•:
.;; :.,:9Yf { { {!fs•.+.?.' ?;::;r, /.•" is : ?.,'•; +/•{ ffii ?.fif,!iiy:,�f:••.,':r::. /i % :i; }j;ri ?!'.`:,f %i:': ?if% ,. {r. ?!:.
fi.. ,,.•.�}.. • � / rf J } • f r 25,000 .
6,500
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998
---- Population (1) Labor Force, Saline County (5) - ♦ - School Enrolllment (4)
Data Sources:
1) Population estimates are based on the 1980 and 1990 Census, except 1995 is based on the 7/01/94 Census Bureau Est.
(2) U.S. Department of Commerce, Bureau of Economic Analysis. 1998 is a staff projection.
(3) Salina Chamber of Commerce.
(4) U.S.D. 305, Full Time Equivelancy
(5) Kansas Department of Human Resources
145
Labor Force,
Per Capita Income
School Enrolllment Unemploymen
Saline County
Fiscal Year
Population (1)
Saline County (2)
Median Age (3)
(4)
t Rate (5)
(5)
1989
41,843
18,176
32.6
7,115
4.4
27,954
1990
42,303
19,898
33.1
7,333
4.1
28,454
1991
42,510
20,047
32.4
7,489
4.2
29,356
1992
42,841
21,006
32.7
7,687
3.8
30,409
1993
43,202
21,317
33.3
7,661
4.6
28,549
1994
43,304
22,606
33.7
7,243
4.6
28,093
1995
43,304
23,528
34.2
7,229
4.4
29,312
1996
44,167
25,049
35.1
7,316
3.7
29,281
1997
44,510
26,422
35.6
7,307
3.6
28,875
1998
44,176
27,833
35.6
7,257
3.5
29,262
Population, Labor Force, and School Enrollment
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/• :,.;y �;.;i /.l:; :. {. ?i /;'.,:i:. { ;. {/}r rr•;; >;YY } :: r.f '; "'ii` fir: +r :::.. Y }f f.i�Y
.�i' �� :i�:...;:;;: >;., / ; : rf %..t�::i { %! ? :: � '�;: f : +r;':irnr :�i ��.; .;�.r:.s.•�� ' � : % % %�: ?� 3: +fr�f�' �' /.•• i.»
ri';'::iciiiY:'::•.;i `:J,,':ir { { ?_y . , ?, >y;,'• {/`.::;:;, {.,,.;. //Y fir'% /:'!ir''i.•ii''i`'fJ•f ';J: >;':'.,:r:':';'} "ri '•:r
• rr: f •; <.ir J:��{?'•' Y irnr.!r,:.� 'f. :.:: �r }rf �f�J• YY� • ;r�r{ Yf` +. / {..; . ..
;• :! }.,f:; / }f %. {.; :!; �,• ?S:- .r i�! r :.: %::�i:;t:;,,:� % /,:� : %f�!•':?�; rYI� %:: ' ,: i / / //" :?•.;•.,':•':�•
?f`, +••..iYf!- $•'/'l •:i: -`•J1. r::: �, {�, /;,:; iJ .; ,•:.: •; + ?.fi,: r riil.;y :•r;: ?Y;�J .rte /': ..,. {{,'f ?:�i: %%
?r. },.,•.. };;Y;� /;i::f•{.•::�' %:.u•YFiS..!:.:.-r� r. ��..:/ / % /;!.':'•rr,.`' +.•.,•:
.;; :.,:9Yf { { {!fs•.+.?.' ?;::;r, /.•" is : ?.,'•; +/•{ ffii ?.fif,!iiy:,�f:••.,':r::. /i % :i; }j;ri ?!'.`:,f %i:': ?if% ,. {r. ?!:.
fi.. ,,.•.�}.. • � / rf J } • f r 25,000 .
6,500
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998
---- Population (1) Labor Force, Saline County (5) - ♦ - School Enrolllment (4)
Data Sources:
1) Population estimates are based on the 1980 and 1990 Census, except 1995 is based on the 7/01/94 Census Bureau Est.
(2) U.S. Department of Commerce, Bureau of Economic Analysis. 1998 is a staff projection.
(3) Salina Chamber of Commerce.
(4) U.S.D. 305, Full Time Equivelancy
(5) Kansas Department of Human Resources
145
SPECIAL REPORTS SECTION
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REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON COMPLIANCE AND ON
INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE WITH GO VERNMENTAUDITINGSTAN.DARDS
Honorable Mayor and City Commissioners
City of Salina, Kansas
We have audited the general purpose financial statements of City of Salina, Kansas, as of and for the year ended
December 31, 1998, and have issued our report thereon dated June 9, 1999. We conducted our audit in accordance
with generally accepted auditing standards and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States.
Compliance
As part of obtaining reasonable assurance about whether the City's general purpose financial statements are free of
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and
grants, 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.
Internal Control Over Financial Reporting
In planning and performing our audit, we considered the City's internal control over financial reporting in order to
determine our auditing procedures for the purpose of expressing our opinion on the general purpose financial
statements and not to provide assurance on the internal control over financial reporting. Our consideration of the
internal control over financial reporting would not necessarily disclose all matters in the internal control over financial
reporting that might be material weaknesses. A material weakness is a condition in which the design or operation of
one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in
amounts that would be material in relation to the general purpose financial statements being audited may occur and not
be detected within a timely period by employees in the normal course of performing their assigned functions. We noted
no matters involving the internal control over financial reporting and its operation that we consider to be material
weaknesses.
However, we noted other matters involving the internal control over financial reporting that we have reported to the
management of the City of Salina, Kansas in a separate letter dated June 9, 1999.
This report is intended solely for the information and use of the City Commission, management, various federal and
state awarding agencies, and the Kansas Department of Administration, Division of Accounts and Reports and is not
intended to be and should not be used by anyone other than these specified parties.
June 9, 1999
146
This page left blank intentionally,
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON COMPLIANCE WITH
REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER
COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A -133
Honorable Mayor and City Commissioners
City of Salina, Kansas
Compliance
We have audited the compliance of the City of Salina, Kansas, 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, 1998. The City'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 the City's management. Our responsibility is to express an opinion on the City's
compliance based on our audit.
We conducted our audit of compliance in accordance with generally accepted auditing standards; 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 the
City'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 the City's compliance with those requirements.
In our opinion, the City of Salina, Kansas, 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, 1998.
Internal Control over Compliance
The management of the City of Salina, Kansas 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 the City'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 and to test and report on the internal control over compliance in
accordance with OMB Circular A -133.
Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal
control that might be material weaknesses. A material weakness is a condition in which the design or operation of one
or more of the internal control components does not reduce to a relatively low level the risk that noncompliance with
applicable requirements of laws, regulations, contracts and grants that would be material in relation to a major federal
program being audited may occur and not be detected within a timely period by employees in the normal course of
performing their assigned functions. We noted no matters involving the internal control over compliance and its
operation that we consider to be material weaknesses.
147
Schedule of Expenditures of Federal Awards
We have audited the general purpose financial statements of the City of Salina, Kansas as of and for the year ended
December 31, 1998, and have issued our report thereon dated June 9, 1999. Our audit was performed for the purpose
of forming an opinion on the general purpose financial statements taken as a whole. The accompanying Schedule of
Expenditures of Federal Awards is presented for purposes of additional analysis as required by OMB Circular A -133
and is not a required part of the general purpose financial statements. Such information has been subjected to the
auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly stated,
in all material respects, in relation to the general purpose financial statements taken as a whole.
This report is intended solely for the information and use of the City Commission, management, various federal and
state awarding agencies, and the Kansas Department of Administration, Division of Accounts and Reports and is not
intended to be and should not be used by anyone other than these specified parties.
June 9, 1999
148
City of Salina, Kansas
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the fiscal year ended December 31, 1998
Federal Grantor/
Federal
Pass Through Grantor/
CFDA
Grant
Program Title
Number
Number
Expenditures
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Passed through Kansas Department of
Commerce and Housing
Small Cities CDBG - Comprehensive
Development Project
14.228
96 -CP -005
$ 1,031,219
Emergency Shelter Grant
14.231
S- 97 -DC -20 -0001
16,746
Emergency Shelter Grant
14.231
S- 98 -DC -20 -0001
20,423
HOME Grant - Comprehensive
Development Project
14.239
96 -CP -005
304,729
HOME Grant
14.239
M- 96 -SG -20 -0125
46,624
Direct
Fair Housing Assistance Program
14.401
FF207K977004
22,000
Fair Housing Assistance Program
14.401
FF207K987004
0
Total U.S. Department of Housing and Urban Development
U.S. DEPARTMENT OF INTERIOR
Passed through Kansas State Historical Societv
National Register Nomination
Masonic Temple, Salina, KS 15.904
U.S. DEPARTMENT OF JUSTICE
Local Law Enforcement Block Grant
Local Law Enforcement Block Grant
Local Law Enforcement Block Grant
COPS Universal Hiring Award
Total U.S Department of Justice
TOTAL EXPENDITURES OF FEDERAL AWARDS
16.592
16.592
16.592
16.710
149
20 -98 -13119 -005
96 -LB -VX -3189
97 -LB -VX -2536
98 -LB -VX -2536
97 -UM -WX -0549
1,441,741
180
31,990
36,469
0
43,273
111,732
$ 1,553,653
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City of Salina, Kansas
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year ended December 31, 1998
SUMMARY OF AUDITORS' RESULTS
1. Type of report issued on financial statements:
2. Reportable conditions in internal control over the financial statements:
3. Were any reportable conditions noted in 2 above reported as
a material weakness:
4. Material noncompliance disclosed:
5. Reportable conditions in internal controls over major programs:
6. Were any reportable conditions noted in 5 above reported as
a material weakness:
7. Type of report on major program compliance:
8. Audit disclosed audit findings required to be reported under
Circular A -133 paragraph 510(a):
9. Major Programs:
Programs
Small Cities CDBG
HOME
CFDA
14.228
14.239
See Schedule of Expenditures of Federal Awards for additional details.
10. Threshold used to distinguish between Type A and Type B programs:
11. Auditee qualified as a low -risk auditee:
150
Unqualified
No
No
No
No
No
Ungualif ed
No
Expenditures
$ 1,031,219
351,353
1; 300,000
No