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Audit - 1965 I I I I I I I I I I I I I I I I I I I SALINA FIREMEN'S RELIEF ASSOCIATION Salina, Kansas HEPOHT ON EXAMINNrION December 31, 1965 WOODS & DURHAM Certified Public Accountants Salina, Kansas I I I I I I I I I I I I I I I I I I I SALINA FIREMEN'S RELIEF ASSOCIATION Salina, Kansas OFFICEHS J. E. Travis Edwin Bross Russell Caswell Byrl Glendening President Vice-Presl.dent Secretary rfreasurer HEPHESENTATIVES Leonard Todd James Lacy Jack Gray Hobart McCabe Lawrence Tinkler I I I I I I I I I I Exhibit "A" I Exhibit "ll " Exhibit "C" I Exhibit "D" Exhibit "E" I Exhibit "F" I I I I I I SALINA FIREMEN1S RELIEF ASSOCIATION Salina, Kansas INDEX Page Number Accountant's Heport . . . . . . Heceipts, Expenditures and Fund llalance . Receipts, Expenditures and Cash Balance - Checki ng Account. ....... Heceipts, Expenditures and Cash Balance - Savings Accounts. . . . . Cash in llank. .......... Comparison of Depositary Security with Balances on Deposit. . . . . . Treasurer's Fidelity Bond. . 1 2 3 4 5 6 7 I I I I I I I I I I I I I I I I I I I WOODS & DURHAM /Jlalma (ij~ in .!IJeIdI ~I<<' fiWI<< ~ 60S W, NORTH STREET P. 0, BOX 1324 TELEPHONE - AREA 913, TAYLOR S-S494 SALINA, KANSAS, 67401 March 10, 1967 Board of Directors Salina Firemen's Relief Association Salina, Kansas Gentlemen: We have examined the financial records of the Salina Fire- men's Relief Association, Salina, Kansas, for the year ended December 31, 1965. Our examination was performed in accord- ance with the appll.cable provl.sions of the Minl.mum Standard Audit Program for Municipalities of the State of Kansas, and accordingly l.ncluded such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the accompanying exhibits present fairly the cash position of the Salina Firemen's Relief Association, Salina, Kansas, at December 31, 1965, and the cash trans- actions for the year then ended. / I '.. J / ' /'[:/ce'k'4/ if:4A~~nL/'/ Certified Public Accountants 1. I I I I I I I I I I I I I I I I I I I SALINA FIREMEN'S RELIEF ASSOCIATION Salina, Kansas RECEIPTS, EXPENDITURES AND FUND BALANCE January 1 to December 31, 1965 Exhibit "A" Balances - January 1, 1965 Cash on Deposit - The First National Bank and Trust Company, Salina, Kansas - Checking Account Cash on Deposit - The First National Bank and Trust Company, Salina, Kansas - Savings Accounts $ 17,089.82 93,177.54 $110,267.36 $ 11,317.13 3,261.43 14,578.56 $124,845.92 $ 12,532.05 12,532.05 $112,313.87 Heceipts Checking Account Savings Accounts Expenditures Checking Account Savings Accounts Balance - December 31, 1965 Represented By: Cash on Deposit - The First National Bank and Trust Company, Salina, Kansas - December 31, 1965 Checking Account Savings Accounts $ 15,874.90 96,438.97 $112,313.87 2. I I I I I I I I I I I I I I I I I I I SALINA FIREMEN'S RELIEF ASSOCIATION Salina, Kansas RECEIPTS, EXPENDITURES AND CASH BALANCE - CHECKING ACCOUNT January 1 to December 31, 1965 Exhibit "B" Balance - January 1, 1965 $17,089.82 $ 9,827.61 759.09 704.00 26.43 11,317.13 $28,406.95 $11, 514 . 74 25.00 95.88 26.43 720.00 150.00 12,532.05 $15,874.90 Receipts Kansas Commissioner of Insurance Reimbursement of 15% of insurance premiums paid by firemen Insurance premium refunds Accident and sickness claims - off duty accidents Total Beginning Balance Plus Receipts Expenditures Insurance premiums Treasurer's bond Accident and sickness claims Accident and sickness claims - off duty accidents Pensions to retired firemen Auditing service llalance - December 31, 1965 Represented lly: Cash in The First National Bank and Trust Company, Salina, Kansas - December 31, 1965 $15,874.90 3. I I I I I I I I I I I I I I I I I I I SALINA FIREMEN'S RELIEF ASSOCIATION Salina, Kansas RECEIPTS, EXPENDITURES AND CASH BALANCE - SAVINGS ACCOUNTS January 1 to December 31, 1965 Exhibit "c" Balance - January 1, 1965 $93,177.54 Receipts Interest on Savings Accounts 3,261.43 $96,438.97 Total Beginning llalance Plus Receipts Expenditures Balance - December 31, 1965 $96,438.97 Represented By: Cash in lJ.'he First National llank and Trust Company, Salina, Kansas - December 31, 1965: Fund ill Fund 42 Fund i/3 F'u nd //4 Fu nd /15 Fund il6 Fund 117 Fund #8 Fund #9 Fund #10 $10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 6,438.97 $96,438.97 4. I I I I I I I I I I I I I I I I I I I SALINA FIREMEN1S RELIEF ASSOCIATION Salina, Kansas CASH IN BANK December 31, 1965 Exhibi t "D" Balance -per Bank Statement - The First National llank and Trust Company, Salina, Kansas, Checking Account - December 31, 1965 $15,874.90 Deduct - Outstanding Checks Balance per Books - December 31, 1965 $15,874.90 5. I I I I I I I I I I I I I I I I I I I SALINA FIREMEN'S RELIEF ASSOCIATION Salina, Kansas COMPARISON OF DEPOSITARY SECURITY WITH BALANCES ON DEPOSIT December 31, 1965 Exhibit "E" Checking Account - The First National Bank and Trust Company, Salina, Kansas Savings Accounts - The First National Bank and Trust Company, Salina, Kansas F'u n d II 1 Fu nd //2 Fu n d 113 Fund /1/1 Fund 1/5 Fund //6 Fund 1/7 Fund 118 Fund 1/9 Fund 1/10 $ 15,874.90 $10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 6,438.97 96,438.97 Total on Deposit at December 31, 1965 Deduct - Portion Guaranteed by F.D.I.C. $112,313.87 10,000.00 $102,313.87 $ 71,619.71 $100,000.00 llalance to be Secured by Other Collateral Portion Required to be Secured - 70% Collateral Deposited by Bank 6. I I I I I I I I I I I I I I I I I I I SALINA FIREMEN'S RELIEF ASSOCIATION Salina, Kansas TREASURER'S FIDELITY BOND December 31, 1965 Exhibit "F" Date Effective Date of Expiration Amount Treasurer, Salina Firemen's Relief Association 9-10-66 $10,000.00 9-10-65 ... I. I I I I I I I I I I I I I I I I I I I SALINA FIREMEN'S RELIEF ASSOCIATION Salina, Kansas HEPOHT ON EXAMINNPION December 31, 1965 WOODS & DURHAM Certified Public Accountants Salina, Kansas I I I I I I I I I I I I I I I I I I I SALINA FIREMEN'S RELIEF ASSOCIATION Salina, Kansas OFFICERS J. E. Travis Edwin Bross Hussell Caswell Byrl Glendening President Vice-Presl.dent Secretary Treasurer HEPHESENTATIVES Leonard Todd James Lacy Jack Gray Hobart McCabe Lawrence Tinkler I I I I I I I I I I I Exhibit "A" I Exhibit "B" Exhibit "c" I Exhibl.t "D" Exhibit "E" I Exhibit "F" I I I I I I SALINA FIREMEN'S RELIEF ASSOCIATION Salina, Kansas INDEX Accountant's Report. . . . . . . . . . Receipts, Expenditures and Fund llalance . Receipts, Expenditures and Cash Balance - Checking Account. Receipts, Expenditures and Cash Balance - Savings Accounts. . . . . Cash in llank. ...... Comparison of Depositary Security with Balances on Deposit. . . . . . . Treasurer's Fidelity Bond. . . . . . . Page Number . . . 1 2 3 4 5 6 . . . 7 I I I I I I I I I I I I I I I I I I I WOODS & DURHAM /Jlalma (ij~ in . .!IJeIdI ~I<<' fJJuJIic ~ 60S W, NORTH STREET P. O. BOX 1324 TEL.EPHONE - AREA 913, TAYLORS-S494 SAL.INA, KANSAS, 67401 March 10, 1967 Board of Directors Salina Firemen's Relief Association Salina, Kansas Gentlemen: We have examl.ned the financial records of the Salina Fire- men's He lief Association, Sa Una, Kansas, for the year ended December 31, 1965. Our examination was performed in accord- ance with the appll.cable provisions of the Minimum Standard Audit Program for Municipalities of the State of Kansas, and accordingly l.ncluded such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinl.on, the accompanying exhibits present fairly the cash position of the Salina Firemen's Relief Association, Salina, Kansas, at December 31, 1965, and the cash trans- actions for the year then ended. / ',,) / ' /c:>d-';c4/ ~~A~>>L/'/ Certified Public Accountants 1. I I I I I I I I I I I I I I I I I I I SALINA FIREMEN'S RELIEF ASSOCIATION Salina, Kansas RECEIPTS, EXPENDITURES AND FUND BALANCE January 1 to December 31, 1965 Balances - January 1, 1965 Cash on Deposit - The First National Bank and Trust Company, Salina, Kansas - Checking Account Cash on Deposit - The First National Bank and Trust Company, Salina, Kansas - Savings Accounts Receipts Checking Account Savings Accounts Expenditures Checking Account Savings Accounts Balance - December 31, 1965 fie pres ented By: Cash on Deposit - The First National llank and Trust Company, Salina, Kansas - December 31, 1965 Checking Account Savings Accounts Exhibit "A" $ 17,089.82 93,177.54 $110,267.36 $ 11,317.13 3,261.43 14,578.56 $124,845.92 $ 12,532.05 12,532.05 $112,313.87 $ 15,874.90 96,438.97 $112,313.87 2. I I , I I I I I I I I I I I I I I I I I I SALINA FIREMEN1S RELIEF ASSOCIATION Salina, Kansas RECEIPTS, EXPENDITUHES AND CASH BALANCE - CHECKING ACCOUNT January 1 to December 31, 1965 Exhibit "B" Balance - January 1, 1965 $17,089.82 $ 9,827.61 759.09 704.00 26.43 11,317.13 $28,406.95 $11 , 514 . 74 25.00 95.88 26.43 720.00 150.00 12,532.05 $15,874.90 Receipts Kansas Commissioner of Insurance Heimbursement of 15% of insurance premiums paid by firemen Insurance premium refunds Accident and sickness claims - off duty accidents Total lleginnl.ng Balance Plus Receipts Expenditures Insurance premiums Treasurer's bond Accident and sickness claims Accident and sickness claims - off duty accidents Pensions to retl.red firemen Auditing service llalance - December 31, 1965 Represented By: Cash in The First National Bank and Trust Company, Salina, Kansas - December 31, 1965 $15,874.90 3. I I I I I I I I I I I I I I I I I I I SALINA FIREMEN'S RELIEF ASSOCIATION Salina, Kansas RECEIPTS, EXPENDITURES AND CASH BALANCE - SAVINGS ACCOUNTS January 1 to December 31, 1965 Balance - January 1, 1965 Receipts Interest on Savings Accounts 'l'ota 1 Begi nn i ng lla la nce Plus Recei pts Expenditures Balance - December 31, 1965 Represented By: Cash in rrlle First National Bank and Trust Company, Salina, Kansas - December 31, 1965: Fund :jf-1 Fu nd If2 Fund 1/3 Fu nd -//4 Fund if5 Fund 116 Fund 117 Fund :#8 Fu n d # 9 Fund #10 $10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 6,438.97 $96,438.97 Exhibit "C" $93,177.54 3,261.43 $96,438.97 $96,438.97 4. I I I I I I I I I I I I I I I I I I I I I SALINA FIREMEN'S RELIEF ASSOCIATION Salina, Kansas CASH IN BANK December 31, 1965 llalance -per Bank Statement - The First National llank and Trust Company, Salina, Kansas, Checking Account - December 31, 1965 Deduct - Outstanding Checks Balance per Books - December 31, 1965 Exhibit "D" $15,874.90 $15,874.90 5. I I I I I I I I I I I I I I I I I I I SALINA FIREMEN'S RELIEF ASSOCIATION Salina, Kansas COMlJARISON OF DEPOSITARY SECURITY WITH BALANCES ON DEPOSIT December 31, 1965 Checking Account - The First National Bank and Trust Company, Salina, Kansas Savings Accounts - The First National Bank and Trust Company, Salina, Kansas Fund III }<'U nd //2 Fund 113 Fu n d 11,1 Fund 1/5 Fund 1/6 Fund 117 Fund 118 Fu nd 1/9 Fund 1/10 Total on Deposit at December 31, 1965 Deduct - Portion Guaranteed by F.D.I.C. llalance to be Secured by Other Collateral Portion Required to be Secured - 70% Collateral Deposited by Bank $10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 6,438.97 Exhibit "E" $ 15,874.90 96,438.97 $112,313.87 10,000.00 $102,313.87 $ 71,619.71 $100,000.00 6. I I I I I I I I II I I I I I I I I I I SALINA FIREMEN'S RELIEF ASSOCIATION Salina, Kansas TREASURER1S FIDELITY BOND December 31, 1965 Treasurer, Salina Firemen1s Relief Association Date Effective Date of Expiration 9-10-65 9-10-66 Exhibit "F" Amount $10,000.00 7 .