2005 Letter
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C H ART ERE D accountants
January 19, 2006
Salina Arts and Humanities Commission
P.O. Box 2181
Salina, KS 67402-2181
ladies and Gentlemen:
In planning and performing our audit of the financial statements of Salina Arts and Humanities
Commission for the year ended December 31,2005, we considered the Commission's internal control
in order to determine our auditing procedures for the purpose of expressing an opinion on the
financial statements and not to provide assurance on internal control.
However, during our audit we became aware of matters that are opportunities for strengthening
internal controls. This letter does not affect our report dated January 19, 2006, on the financial
statements of Salina Arts and Humanities Commission and the Horizons Programs.
We will review the status of these comments during our next audit engagement. Our comments are
summarized as follows:
Cash Disbursement Testing
When testing disbursements we found one instance where a check had only one signature. It is the
policy of the Commission that checks require two signatures. We would suggest that you consider a
change to your policy so that checks up to some specified amount could be signed without requiring a
second signature.
Organizational Structure
Even through the small size of the Organization limits the opportunities to provide optimum
segregation of duties, the Organization has made great strides to segregate duties in the cash
receipts and cash disbursements areas. The controls that have been implemented along with the
active participation from the Board help satisfy concerns that we generally have in this area.
We would like to thank John and the staff for your hospitality and cooperation during the audit.
Should you have any questions or comments, please do not hesitate to contact us.
This report is intended solely for the information and use of management and others within the
organization, and is not intended to be and should not be used by anyone other than these specified
parties.
Sincerely yours,
WOODS & DURHAM, CHTD.
~Trower
1619 E. Iron Avenue. P.O. Box 1516 . Salina, Kansas 67402-1516 . Phone 785-825-5494
Fax 785-825-4450 . www.woodsanddurham.com