Audit Report- 1987
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SALINA RECREATION COMMISSION
Salirla, Karlsas
REPORT ON EXAMINATION
Jlme 30, 1987
CLUBINE AND RETTELE, CHARTERED
Certified Public Accountants
Sal i 1'"la, Kansas
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SALINA RECREATION COMMISSION
SaliYla, KaYlsas
Special Financial Statements
For the Fiscal Year Ended June 3121, 1987
TABLE OF CONTENTS
Item
Auditor's Reoort.
Statemer.t 1
Comparison of Cash Balances with
Encumbrances and Composition
of Cash . . . . . . . . .
(Statutory Basis)
General Fund. . . . . . . .
Special Revenue Fund
Employee Benefit Fund
Trust and Agency Funds
Concession Fund . . . . .
Activity Fund. . . . . . . .
Notes to the Financial Statements
ADDITIONAL INFORMATION
Schedule 1
Detailed Schedule of Revenues. . . . . . . . . . .
Schedule i:::
Detailed Schedule of Exoenditures . . . . . . . . .
Schedule 3
Insurance Coverage.
Schedule 4
Fidelity Borlds.
Sched 1.\ 1 e 5
Comparison of Depository Security with
Balances on Deposit . . . . . . . . .
APPENDIX A
Compliance Checklist. . . . . . . . . . . . . . . .
Page
Numbers
1
2
3
4
5
6
7-9
1121
11-12
13
14
15
16-17
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CLUBINE AND RETTELE, CHARTERED
Certified Public Accountants
P. O. B.:.x 2267
Salirla, Karlsas
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Salina Recreation Commission
Sa Ii na, Karlsas
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We have examined the financial statements of the Salina
Recreation Commission, as of and for the year ended June 3121,
1987, as listed in the table of contents. Our examination
was made in accordance with generally accepted auditing
standards and the Minimym ~~~n~~r~ 8Y~i~ Er2gr~m, as amended,
approved by the State Municipal Accounting Board and,
accordingly, include such tests of the accounting records and
such other auditing procedures as we considered necessary in
the circumstances.
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The basis of presentation of the aforementioned statements is
described in Note 2 to the financial statements. Note 3
describes how the basis of presentation differs from
generally accepted accounting principles. Accordingly, the
statements are not intended to be presented in conformity
with generally accepted accounting principles.
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In our opinion, the aforementioned financial statements are
presented fairly in conformity with the basis of accounting
described for the year then ended, on a basis consistent with
that of the previous year.
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The accompanying additional information listed in the table
of contents is not necessary for a fair oresentation of the
financial statements, but are presented as additional
analytical data. This information has been subject to the
tests and other auditing procedures applied in the
examination of the financial statements mentioned above and,
in our opinion, is fairly stated in all material resoects in
relation to the financial statements taken as a whole.
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OctQbet~ 9, 1987
CLUBINE AND RETTELE, CHARTERED
~ cud~
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~~-~~~~~~~~-~~~~~~~-
in this audit
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SALINA RECREATION COMMISSION
Sal iY"la~ Kaf"lsas
~i.ei~~~!:'! S
Page 1 c,f 4
~Q~28BI~Q~ QE 8~~~leI~~ ~Xe~~QII~B~~L IB8~~E~8~~ ~~~~~~88~~~~L 8~Q
~~8~~s~ l~ ~~~~~~~~~8~Q ~8~~ = ~~Q~~I e~Q 8~I~8h i~I8I~IQB~ ~8~1~~ =
~g~gB.8~ E~r:iQ
F,:,t' the Fiscai Yeat' Et",ded June 30, 1'387
With Comcarative Actual Amounts for the Fiscal Year Ended June 30. 1'386
1~~?
~~QS~!
8~~~91
UNE~CUMBERED CASH 7-01-76
$17'3.184.00 $179,'300.58
RECEIPTS AND TRANSFE~S
General Prooerty Taxes
Reimbursed Exoense
Intet'est
436.095.00 450,794.71
100,000.00 89,638.71
'3, '334. 50
TOTAL RECEIPTS & TRANSFERS
536,695.00 5501367.92
OISB., AlP, ENCUMB.,
AND TRANSFERS
611,124.01Z! 610,212.10
BUDGt::T CRED ITS
TOTAL DISe.. AlP. ENCUMB..
AND BUDG~7 CREDITS
6110f .1;=:4. !JIll E..::. 0" 2l;:::. ler
Ul\:~~CUi~BER:~D CAS~ 6-30-.87
":i 1 :2)4. .:55. :(~liZ: $ :t;::!~~~.. tZ~~.;E...4Cl
Vat'iance
F ay.:'t'ab I e
i!d:of.e2:::2t:'.e,glgl.
$
716.5.9
1'38;;
8~~~~_l
$426,111.66
101, ,z118. 66
2i,184.43
$548,314.75
5'36, '373. '35
~ee acc':'m~anYlrI9 notes t,~ flna11(:iai state~~erlts W,]C~ at~p an lrlte~!ra'~ 02t-t het"e,~f.
-3-
14.6'3'3.71
(liZl, 361. 2'3)
'3., '334. 5tZI
14,272.'32
'311. '3IZJ
'3l1.. 'j(l
$.~ ::.; ~ ~jel J. . ~.~]
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SALINA RECREATION COMMISSION
Salina, Kansas
Stateflley",t S
Page-2-;:'f 4
~Q~e8gl~Q~ QE Bs~gleI~~ s~e~~QII~8~~~ 188~~Es8~ s~~~~~B8~~sg~ 8~Q
~~e~~~g l~ ~~s~~~~~~8sQ ~8~~ = ~~Q~~I 8~Q 8~I~8~ igI8I~IQBY ~eglgL =
ge~~18~ B~~~~~~ E~~Q~
s~2~QY~~ ~s~~EII E~~Q
Fol'"' the Fis.:~al Yea'!'"" Erpjec: JIJrle 3r(j, 1'387
Witn Corlloarative Actual Am'~~lnts for Fiscal Year Ended June 30, 1986
UNENCU~B~RED CASH 7-01-85
RECEIPTS AND TRANS~~RS
Ad Valorem Prooerty Taxes
Other'
TOTAL RECEIPTS & TRANSFERS
DISB., AlP, ENCUMB.,
Ai\.iD TRANSFERS
TOTAL DISB., AlP, ENCUMB.,
AND TRANSFERS
UNE;~CU~SERED CASH 6-30-87
J1~:Z
~~g!;:~,<
8~I~~l
Var'iar,ce
Favl:,'r"'able
J!Jf.!f~::!'9:C~91~j_
$ ( 1 . '37)
1, 163. '31
1,163. '31
5, '335.1218
5,'335.08
7 ~ 0'~7 .. r~2
1'386
8s;~!,!~.l
$ 25!338.54
25!338..6Lr
25, '31i.11. 79
25,901.79
See accor~oay:yirl~ notes tel finarlcJa~ s~a-ter~ents W~lC~' 8re an inte~i~~al oart hereof.
$ 8,772..00 $ 8.770.03
20,881..00 22,044.91
20,881.00 22,044.91
28,000.00 22,0~4.92
28,000.00 22,064.92
1,653.00 8,75QI.02
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SALINA RECREATION COMMISSION
Sa 1 i ria, Kai'lsas
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g.e~~f!}~!:,~ g
Page 3 of 4
~Q~e8BI~Q~ QE B~~gleI~~ g~eg~QII~Bg~~ IB8~~EsB~~ g~~~~~B8~~g~~ 8~Q
~~8~@g~ l~ ~~g~~~~~gBgQ ~8~~ = 8~I~8~ 1~I8I~IQB~ ~8~I~L =
IB~~I 8~Q 8@g~~~ E~~Q~
~Q~~g~~IQ~ E~~Q
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For the Fiscal Year Ended June 30. 1987
With Comoarative Actual Amounts for the Fiscal Year Ended June 30, 1986
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Jl,me 30, 1'387
8~t~~l
J',lr,e 30. 1'386
8~t':i~!..
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UNENCUMBERED CASH 7-01-86
$14,023.01
$12,520.32
RECEIPTS AND TRANSFERS
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Intet'est
Receipts -
Receiots
Receipts
Receiots
Recei pt s
Receipts
586.31
753.32
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East C'rawfe.t'd
Ind iar, R,:,ck
Kenwo.:td PI:II:ll
5,265.30
7,506.98
10,094.21
1,764.17
3,955.13
5,696..52
7.484.24
9,849.28
3,887.76
5,092.47
5,336.61
Shi 11 inQ
- Sunset
G,:.l f Course
TOTAL RECEIPTS AND TRANSFERS
34,968.52
32,413.58
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DISB., AlP ENCUMB., AND TRANSFERS
Payment to City of Salina - Golf Course
Utilities
Ooeration Suoolles
Sa 1 at' i es
Merchandise Purchases
MiscellaY'leous
5,6'36.52
186.25
377.07
8,132.77
15.457.69
5,335.61
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9,523.33
156.71
8,625..52
15,645.17
1,246.98
TOTAL DISS.. AlP. ENCUMB.! AND TRANSFERS
39.373.53
31,010.99
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UNENCUMBERED CASH 5-30-87
$ '3,618.00
$14.023.01
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See accor~Danying notes to financial statemeYlts
which are an inteQral part hereof.
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SALINA RECREATION CO~MISSION
Sali'na, Ka'r"lsas
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~~~!~~gD~ g
Page 4 of 4
~Q~e6BI~Q~ Q~ B~~gI2I~~ gX2g~QII~8~~~ IB6~~E~8~~ s~~~~~88~~S~L 8~Q
~~e~~s~ l~ ~~g~~~~~g8gQ ~e~~ = 8~I~e~ i~IeI~IQB~ ~e~l~L =
I
18~~I 8~Q 8~~~~Y ~~~Q~
8~II\~E'{ EidijQ
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F"Q'!'"' t:r2 Fiscal Ye3.'(' .:::"('rcec JI.l'("J02 3!Z1~ 1987
Wit~ Comoarati\/E Actlla~ A~lounts fl:ir ~he Fiscal Y~at~ Enaed June 30~ 1986
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Jl.me 30. 1'387
8r;~~~l
UNENCUMBERED CASH 7-01-86
':I; 5. 76l. 1Z>3
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RECEIPTS AND TRANSFERS
Fees
Transfer froM concession func
45,lbEl.45
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TOTAL RECEIPTS AND TRANSFERS
L~5.. i58. 45
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DISB., AlP ENCUMB., AND TRANSFERS
Tt"anso<:ot"tat icon
Meals and Lodging
SU:lolies
EcuioMent rental
Li ft tickets
13,4'34.42
22~"321.1i
133.04
2,20'3.00
G, 382. 51[)
81Z10.55
1 , 5.9,-~ ~ '3(~
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QOill i 55 i ':'''''15
M i see 11 a'("leous
Ourchase elf World elf Fl!Yr t~c;~ets
SO'Ji~tscar~'~ - F:is~ ~~~iQS
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TOTAL DISS.. AlP, ENCUMB.. AND TRANSFERS
47..52.3.52
UNENCLJ~iBERED CASH 6-31~-87
'$ 3.. 4:Z15.. 9t;
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jU"(le 30~ :t '385
8~,"-',lS!1.
$ 5,957..28
44,'306.15
44, '31216.15
12,140.85
20.2'33.97
126.08
3,107.00
8,534.0IZt
374..25
535.25
i~5, i12.41Zl
$ 5, 7E, i.. 1('3
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_ ______H__._._
See acc,~r~oanyirl~ n,~te5 to firlarlcia1 staternents
WMlcn are ~YI inteqral oart nel~eof.
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SALINA RECREATION COMMISSION
Sa 1 i ria, l-'~a '(Isa s
~QI~~ IQ El~8~~!Bb ~I8I~~~~I~
~or the Fiscal Year Ended June 30, 1987
1.
FUl'"!d 8~~~~~~r~ti~9.
A fund is defined as an indeoendent fiscal and
accounting entity with a self-balancing set of accounts
recordinQ cash and Qther financial resources, together
with all related liabilities and residual e~uities or
balances. and changes therein, which are seqre~ated for
the purpose of carrying on soecific activities or
attaining certain objectives in accordance with soecial
regulations, restrictions, or limitations.
The followinQ tyoes of funds cOMorise the financial
activities of the Salina Recreation Commission for the
f i sC2,l vea-r-' e1~!d i 'ng JU'(Je 3!ll. i '3E\ 7..
Governmental Funds:
-.-----.--------- ---_.._--
~gn~~~l E~nQ--to account for all unrestricted
resources except those required to be accounted for
i rl a l'K,t h ('?-r~ f I.l"(ld.
~Q~~i~l B~~~n~~ E~n~~--to account for the oroceeds
of soecific revenue sources Cother than soecial
assessments O~~ maJcl~~ caaital orl~\]ects) that al~e
~~e5t~~icted by ].aw O~~ acjrll1rlis.tra~:ive ac'tiOYI t':l
E>(OE1rldi.'tl.Jre fc,r sOEcified Q~J)~ooses~
Caoital Prolect Funds--to accoun~ for financial
._.._.___.__._.... ___.____....__.M__ _..__.__.._.
reSC1llrces 5egre~!ated 'for the acol_tis:it:iclrl cl'f rna.JI::lr
ca!~i.tal facilities (ot~)er thay', .ttlO~~;E fi.Yla)')Ce(:j bv
~rl"tet~Q)^:ise FI..lncis;)~
D E~ [) t~;f: :r~:x i, ~ ~ F I,I (1c:J 'c; -,,- t: .:::' a c c. 0 u n t f '::'r' "t; ,-, E-\ E\ C C: IJ [nu :L a': ::. 0 '!"
Cl f '(' E.~ S:. Cl U ,.... C' E~ S:. t Cl t-. '/ cl irj C~ t :"'1 f"! ;:) c.\ ,,; rn E' 'Ir\ t CI "I" q 1 n t: e '1'-. est ~:.~, '(1 C
D 'r~' ], 'n {::~ 1 D ''::\ .L ':1 ':'-1 C E:' '(1 E':~ i'~' {::t .i :L Cr Y", 0 -- t.: e "r-' rn C I:? b t.. EI. i--I G 'C n e
fj.Ylal'-lci~'[1 l:.f s[)e(~J.a~. assesrne~lts wrllc~n a~~e Qe~let~al
clb].il~atJ.Ol~S o'f the Sali~la Rect~eatio1'-, Cornmi~;sio1t'l~
PrQRri€t~cY E~D~~l
~Dt~cgci~~ E~n~~--to account tor ooeratlons that are
financed and ooerated in a manner similar to [)rlvate
[i u 5,]' np.':::,~c E'nt P"r-' 0'1" i se<::,-.'-wh Pi'(,:-? t r--, e :c' t i=1 t f:,?d :i. nt €:'nt ., <:0
t~la'~ the CCI5~.tS (exoeYISe~5~ l)~(:~.I_(o:iY[D cieQt~ecJ"a"t:Lc'F[) '~T
Dt~Ctv]_dirI17 gl:::IO(jS Clt~ se)'~V:L.(:es .to ti"lE oe)~eral oun~ic O~l
.'::: c'c,n'~.: :1, 'nlt, 1'(,::; :)<::\:',:~ c:. tlF' ~':.:1. "(1.~-'t(jC:f.:'r ~.,ll "('F:c'cl\/e!-~"€7:>C!
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primarily through user charges--or where periodic
determination of revenues earned, expenses incurred,
and/or net income is deemed aooropriate for caoital
maintenance, public policy, Management control,
accQuntability, or other ourpQses.
!nt~~n~! ~~c~i~~ EYn~~--to account fQr the financing
of goods and services provided by one deoartment Qr
agency to other deoartments Qr agencies of the
governmental unit, or other governmental units, on a
cash-reimbursement basis.
Ei~Ysi~r~ EYn~~l
IrY~i ~n~ 8g~ns~ EYn~~--to account for assets held
by a governmental unit in a trustee caoacity or as
an agent for individuals, orivate organizations,
other governmental units, and/or other funds. These
include (a) Exoendable Trust Funds, (b) Nonexoend-
able Trust Funds, (c) Pension Trust Funds, and (d)
Agency Funds.
. .
c.
~~~i~ Qf P.rg~gnt~tiQn
These financial statements are oresented in
cQmoliance with the cash basis and budget laws of
Kansas. Revenues are recognized when cash is
received. Exoenditures include disbursements,
accounts payable and encumbrances--that is, commit-
ments related to unoerformed (executory) contract
for goods or services.
7
~.
Q!Q~ct~c~ fC2m G~n~r~ll~ 8ss~pt~~ 8ssQ~nting erinsiplg~
The basis of oresentation described above results in
a statement of reveunes on the cash basis and exoendi-
tures on a modified accrual basis further modified by the
inclusion of encumbrances. Balance Sheets tnat would
nave shown non-cash assets such as receivables,
inventories and preoaid exoenses, liabilities such as
deferred revenue and matured orincioal and interest
oayable, and reservations of the fund balance are not
oresented. Under generally accepted accounting
orincioles, encumbrances are only recognized as a
reservation of fund balance; encumbrances outstanding at
year end do not constitute exoenditures or liabilities.
Conseouently, the exoenditures as reoorted do not oresent
the cost of gOOdS and services received curing the fiscal
year in accordance with generally acceoted accounting
orincioles. In addition, General Fixed Assets that
account for the land, buildings and eouioment owned by
the Salina Recreation Commission are not recorced. A
waiver of fixed accounting has been aporoved until
7-1-86.
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The ~~eq 1.1 i ~~ed ba I a"r'"lce sheet, i rlcorlle st at erllent, arid
the statement of changes in financial oositiQn are not
presented for the oroorietary fund tyoes. Generally
acceoted accounting princioles require these fund types
to be accounted for by the full accrual method of
accctl.mt i rig.
4.
~Y~B~i 2n9 I~~ ~~~l~
Kansas laws require that a budget for the next
calendar year be adooted for the general, special
revenue, debt service, and enterorise funds unless
exemoted by specific statute. These budgets are pre oared
utilizing the modified accrual basis--revenues are
recognized in the accounting period in which they become
susceotible to accrual (that is when they become both
measurable and available to finance exoenditures of the
fiscal oeriod); exoenditures are recognized whenever any
indebtedness is created (the encumbrance method of
accounting). Il'"ltet~est OI'"l I.ll'"Irl1at:l.lt~ed lclng-tet~m deot is
recognized when due.
All budgets must be filed with the county clerk by
August 25th. The county clerk must calculate the final
tax levy rates necessary to finance the budget subject to
any legal limitations. After all budgets have been
received and tax rates calculated, the clerk certifies
the tax roll to the county treasurer, who orepares tax
statements and receives payment.
These taxes become a lien against all prooerty
November 1st. Taxoayers have the ootion Qf oaying in
full or in two installments. The deliquency dates are
December 20th and June 20th. Delinquent taxes are
assessed interest at 18 oercent oer annum. This interest
is retained by the county.
Taxes levied to finance the budget are made
availacle to the Salina recreation CommiSSIon after
January 1st and are distributet by the county treasurer
aoproximately every month anD a naIf. At least 50
percent of the taxes levied are available in January.
DelinQuent tax collections are oistributed thrOUGhout the
year~.
c:"
..J.
~i~iYiQ~Y ~iQl~iiQn~
!\Ic.ne.
6.
bQDQ.::I~r:~l I2~g:t
None.
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SALINA RECREATION COMMISSION
Sa 1 i rIa, Ka'...'sas
Q~I81~gQ ~~tgQ~hg QE B~~g~~g~
~~Q~g!:!l~ .1
F.:,r the Fiscal Year' Er,ded Jo,me 3121, 1'387
Witn COMcarative Ac~ual Amounts for the Fiscal Year Ended Juen 3121. 1986
~~Q~~.~
Gt::;\jE M:A~ ;=Ui\jD
GE!~ER~~ PROP~RT~' TAX~S
Ad Valat~2m PrC'QEr~y
j-axes
8ac~.o:: Taxes
Other' Taxes
$358. 9-91 , 'ZllZl
5~472.0Il)
71, fA;:::. QioZl
,h~gJ
8n~~l
"$3S"+, c~ei2.. 7.9
6~ '325. 8.:'+
70'9, St:,E.. Q!'3
TOTA~ TAXES
$436,12195.121121 $450,794.71
INTEREST
51121121,12100.121121 S 89,638.71
REFUNDS AND REIMBURSEMENTS
'~$ '3, '32;;+. Sill
()at'i ance
t='avo","able
ib!:of~~9:C~.91~l
$ 5.221~78
1.453.8<-
B~ 1Z124.. lZi9
1'386
8.;!~~l
'~35E.~ 57tZl.. 78
5~ 629. SiD
63,'311..38
$ 14,6-:1'3..71 $4,=:6~111.E.6
$(1121,361.29) $101,12118.66
----------- -----------
---------.-- -----------
$ 9,934.50 $ 21,184.43
----------- -----------
------------ ------------
See accOfl102YlyirlQ YrC'~e~; ~I_' finarlClal sta~erI1e(lt~ WrllCh 21~e 2Yl lnte~l~al oal~t ~ereof.
-10-
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SALINA RECREATION COMMISSION
Sa 1 i na. Kar,sas
~~I81b~~ E~~~~~b~ QE ~~E~~~lI~EgE
E~!JgQ!J.lg g
For the Fiscal Year Ended June 30, 1987
Wit~ Comoarative Actual Amounts for the Fiscal Year Ended June 30, 1986
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GENERAL FUND
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PERSONAL S~RVICES
Full Ilf.l.?
Pa'r't Tir.le
I
TOTAL PERSONAL SERVICES
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CONTRACT SERVICES
Teleoh.:me
Travel & Training
Business Exoense
Postage & Freight
Printing & Advertising
I'(lsut'ance
Gt"OIJO IrlSIJ'('arlce
Light 8. PC1wer'"
Water' Ser'vice
Building Reoairs
Tt"'arls DI:."r"'t at i Q'r'"I
Auait
Other Professionsal
Ser'V ices
Other Contractual
Ser'v 1 ces
Rentals
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TOTAL CONTRACTUAL
SERVICES
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~~Q2gi
$134,400.00
65,500.00
$199,900.00
-----------
-----------
$ 6,600. illiZI
7,200.00
71Z10.00
4, 5IZ\lZl. 00
3,800.00
6,800.00
12.800.0121
18, 01210. ,Z,0
E,IZ10. illiZi
5~ 01{.IZl. 01Z1
5,12100. illiZI
1,800.0121
7'+.12100. il'0
2~ 41ZltZl. lillil
1~~1
8~!~~.l
$182,501. 66
76,268.53
$208,770.1'3
-----------
-----------
$ 7,086.53
E..,533.30
697.72
5,816.52
4,482.0'3
5,155.0121
14,574.30
15.1'33.31
54Lf.24
5, 140.31
2,741.4'3
1, 510. 0ill
81.306.27
2~23f.,.22
$149.20121.00 $153.017.30
----------- -----------
----------- -----.------
Var'iance
Favot'able
J~Df~Y2:r~g.lgl
$ 1,8'38.24
(10,768.53)
1986
8~!~~.l
$126,874.46
56,367.73
$ (8,870.19) $183,242.19
----------- -----------
----------- -----------
$ (486.53) $ 5,290.28
666.70 9,946.61
2.28
(1,316.52)
(682.1Z19)
1,6'+5.00
(1,774.30)
2,806.69
55.76
( 141Zi. 31 )
2,258.51
29ill.00
(7.306.27)
153.78
5,073.85
4,418.59
2,902.70
12,741. 00
16,228.44
501. 27
3,462.07
5,131. 85
1,500. Q)ill
77.082.59
3.815.76
$ (3.817.30) $148.0'35.01
----------- -----------
----------- -----------
See accomoanying notes to financial sta~ement5 wnicn are ln~egral oart hereof.
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SALINA RECREATION COMMISSION
Sa 1 i '(ICt. Ka:rlsas
Q~I8Ik~Q ~~~~Q~k~ Q: ~~Es~QII~B~~
!2~lJ.tgq~l~ g
(c,:,r::. )
Fol'~ the Fiscal Yeat" E'(ldec JUY'"le 310, 1987
Witn cO~lDaratlve Actual A~lounts far the Fiscal Year Enced June 30. 1986
GEi\lERAL ;:-Ui\iD
[:D:':"1[: I T I'::::S
Off ce Su.:lol ies
Jan torial SIJD~lies
Recreation Suaolies
Other OQerating Sl~oolies
Ve~icles & Eauioment
M a i rlt errar,ce
Chei"icals
Gas & Oil
Dues & Subscriotiorrs
Miscella'neolJs
Refur,ds
TOTAL COMMODITIES
CA;JlT ih_ DUiLH"'i
r-="":'iC lIt iE'S
Eo lj =.rlieno:
\"Ien cles
BI) i C 1 "1"10
TO.i.~~L CAP~T~L O~:~!._AY
~'.,!gf!~::;'
.~ 3.. b;{l:Z,.. :Z~:2)
Sli):Zt.. 0'(1
17. 81Z:0.. Q'!0
3.20iZ1.lZ1!,0
7,200.IZlti)
1 ~ 2121121. 121:Zt
i ~ 21210. 1Z10
1. 20iZl. iZ'Q!
12~Z
8~l~~1.
$ 4.. lS7..92
8l(:2.. 7~;
2t..S4,3..(:~5
- _. - -.
...:.:.;~ ~~+=\. c1+
5, 38S. 1i)7
464.41
1, 547. 53
455. o Ii)
$362!01~0.00 $ 37~727.45
~172.~24n0iJ $162.643.88
10.50~.el~ 14.882.~0
42.400.0~J 33. 171..;~8
~225.824.0;) 1;~~18.637. 1S
~la)"''' i 2tl"!C1?
;: a"';':'"r"'ab ~ e
J1:J!)i~~gr_~gl.gl
'~ (567. '32) -:5
C=:. 73)
(3. ,948. ifS)
(45.. 24)
1.813.'33
735.5'3
(347.63)
735.00
.l '386
8~i~~,1
5. :..81.. 4'3
..... :~'3S.. 2:t
27~45il-.31
2~911..24
6,57'3.5'3
888,75
1! 28'3.. 55
183.12H~
$ (1,527.45) $ 45,793.14
$ 11(1. ;=:8:21.12 ;;;2:'3. ;:~ir:;. 31
(4,38;'::.. IZlri))
'3.228.72
5:211{1" I{:)()
-t 15.. l;=:E... ,9i~ -;1;1:'1.'3. 8Ll.2... 3:
See accclrllDaflx~rlo n,:'7~S ~~I flnanclai sta~erl-lel~lt5 wn:c~ a~~e at) lnte~t~a] Dat~: ~et~e0f.
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I~Qg Qf l~~~~~~~g
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Fire and Extended Coverage
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Bodily Injury, Prooerty Damage
Medical, COMorehensive and
Collision and Uoset
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Bod i 1 Y 1',.-,] IJr"'Y
Eacn Pe'('son
t:.acn Hccideho
P~":' oe~'t y DcH!l,=\~1 e
Each AccideYlt
Medical
Each Pey"sort
Unlrlsur-'Ed l~l~~orist
Dodilv Ir.I.~u.('V
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WCI~~krllarl'S Cl~mDel~lsat:c'YI
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GCYtet-'al L,iaOllitv
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SALINA RECREATION COMMISSION
Sa 1 i ria, Ka'r"\sas
l~~~Be~~s fQ~sEe~s
JUl'"le 30. 1'387
e~QQ~~t~ l~~~~gg
Contents located in the Joint
City-County Building.
Sali'r"\a, Kansas
Contents located at
1720 N. 5th
Contents located at KTI
Gym, 3142 Scanlan
Inaian ~~OCi<, Pa'r'!-,
Contents located at
1722 N. 5tn
Playgrourd EOljioDley:t l.~cated
at 410-412 W. Ash Street
1972 ~oro 1 Ton Truck
1977 Dodge Van
i 980 D,:,o ge Van
1981 Ford Mustang
1984 Enclosed 80x Tyoe Trailer
1.981 Chevy Van
1987 Va'r"\
-13-
Amount
lr!~~~~r!~g
$ 18,000
9,000
13,000
4,000
10, (11{)0
21Z1. !ZlQ)0
$500.. 01i.):Zi
51ZiILl,! tZl:Z1;j
500. '211,%)
2,000
51211i)/5IZ1!Z1.12:1210
Statutory LIMits
51211,71/51i)111. 00~:
~sbgQ~lg J
Co:,-
lr!~~'c~!:!~g
801-
801-
80~~
801-
801-
801-
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87-0030-0034S-758
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SALINA RECREATION COMMISSION
Sa 1 i ria, Karlsas
Inceotion Exoiration
Q~~g Q~~g
4-1-86
4-1-87
EH!~UIY ~g~Q~
J',me 30. 1'387
Qifisi~l E9~i~i2~
SIJoerintencen of Recrea-
t i 0"(1
Chairman of Recreation
C':lrI1rI1 i 55 i CIY"1
AmQUY'lt
2! f/O;'.!:!Q
$10.0';::!0.';::1I21
~~bgg!:.l.lg ~
l!:' ~~~g f.'!
Sal irla Recr'ea-
t i.:I'(1 Corllillissi':'('1
Sa 1 i'rla Recr'ea-
$10.000.00 tion Commission
Vice Cnai~'man of Recrea- Salina Recrea-
CODlmission $10.000.00 ti'~n CO~lmission
Sect~etary-TreaSi.trer ,~f
Rec~~eati,~n ComMis5it~n
Direct,~r of CC'D1Munity
Se'r'V ices
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Sa 1 i Y'ta Rec('ea-
$10~000.00 til~n Comnlission
$10,00121.00
Sal ii'la Pecr'ea-
t i CIY"I C':lfllnl i 5S i orl
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SALINA RECREATION COMMISSION
Sa 1 i na, Kar.sas
~Q~E8Bl~Q~ QE Q~EQ~lIQEY ~s~~EIIY ~lI~ ~8~8~~~~ Q~ Q~EQ~lI
Jo,me 3iZ1, 1'387
The National Bank of
America, Salina, Kansas
Del'olarld DeDos its
Interest Bearning
Barlf<. IV
Sal i ria, Karlsas
Cet't i ficates of
DeDosit
F.D.I.C.
~Q~g!:~f!~
$100,1211210.1210
$ 50,000. 12110
Secut' i t Y
Elgg.9~g
Total
~f'~g!:~.9~
$150.12100.00
$250,0iZ10.iZ10
$
$ 5iZ1, 0iZ1tZl. 1210
-15-
Barlf<.
~~l~:0f'g
$121,58121.33 $
$ 50,000.00 $
~f'bgQ.!:!lg ~
Barlk
Ba I ar.ce
~:0gf'.!:!!:gg
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~Q~Eb18~~s ~~g~~bl~I
M i sce 11 arle.:.I.IS
Municioality Recreation Commission
Pet~i':ld Erlded
6-3121-87
~~!:!@t:~l
1. Adequacy or Internal contraol (SAS AU
Sect i or, 32121).
c. Income from investments orooerly accounted
fOr~ arid cr~edited to fu"nds. (KSA 1121-131,
12-1677, 15-124).
3. Investrller,ts rnade iY"1 acco'r~dance with
statutor~Y ot~ovisiot.,s (KSA 1121-131, 12-1575,
1 7 -5 1ZH2) 2 ) .
4. Fixed asset accounting policies and oro-
cedures prooerly established (KSA 75-1120a).
A waiver of fixed asset accounting has been
t~ece i ved.
5. Petty cash funds limited to statutory use
(KSA 72-8;;::1218) (KSA 71-L~01 (16)) (KSA 1c~-171)
(KSA 19-26419-267).
6. Deoositories officially designed for all
oubIic monies (KSA 9-1401).
7. Bank deoosits adeQuately secured (KSA g-
141213) .
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8. Peak oerioes designated and used properly
<1-<51=-1 9-. U+03) .
9. Proceeds from bonded oblioations exoended
for authorized ourooses (KSA 10-117).
10. Levies for sinking and reserve funds Made In
accordance with statutory orovisions (KSA 1121-
113) .
11. Claims itemized, intet~nall.y audited arid
approved (KSA 12-105b).
12. Budget aooroved by the governing body (KSA
79-2925 et sea.).
-16-
B@'!!~r:h~
Yes
Yes
Yes
No
Yes
Yes
Yes
None
Nil:)
N/A
Yes
Yes
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13.
14.
15.
16.
i 7.
i 8.
i 9.
20..
21.
c.:i::: .
"_I ~.
L.. '-'.
i:::4.
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c....J .
ExDenditures made in cOMoliance with the
budget law (KSA 79-2935).
Expenditures made in comoliance with the
cash basis law (KSA 1121-1113).
DisclQsures Qf viQlatiQns Qf statutory
provisions in the notes to financial
statements (KSA 75-1126).
The county attorney received a coDy Qf the
audit report (KSA 75-1126).
All funds and accounts of the district
audited (KSA 75-1117).
Fidelity bonds and lnsurance policies
orooerly filed (KSA 13-518 and 13-2106).
Minutes contain an adeauate record of the
Dt~oceedil'"lgs of the ~Jovel'~rling body, irldexed
and signed (KSA 13-518 and 13-211216).
Clerk keDt a fund ledger
Clerk keot the reauired fund encumbrance
records (KSA 10-1117).
Clerk keot an account of unencumbered
budget balances by fund by required
(KSA 79-2934).
Funds disbursed as provided by law (KSA 12-
1iZI5i::\! ilZ!'::3o ancl J.0-81Z11. ("?t sea.).
Joint custody receiots Dledging to secure
deoosits arooerly filed (KSA 9-1405).
Distinction made in the accounting for
restricted funds (HAG-B).
Definition of acronyms used above:
SAS (i)
KS~l
HAG (1)
Statement of Auditing Standards
Kansas Statutes Annotated
Hosaital Audit Guide
(1) AlePA oublication
-17-
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes