Audit - 1999/2000
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT
December 31,2000 and 1999
CLUBINE AND RETTELE, CHARTERED
CERTIFIED PUBLIC ACCOUNTANTS
SALINA, KANSAS
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
TABLE OF CONTENTS
Paqe
FINANCIAL SECTION
INDEPENDENT AUDITORS' REPORT
Exhibit I
BALANCE SHEETS
2
Exhibit II
STATEMENTS OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCE AND COMPARISON WITH BUDGET
3
Exhibit III
STATEMENTS OF EXPENDITURES AND COMPARISON
WITH BUDGET
4
Exhibit IV
STATEMENTS OF CASH FLOW
NOTES TO FINANCIAL STATEMENTS
5
6-10
Schedule 1
SUPPLEMENTAL INFORMATION
GRANTS FROM THE KANSAS STATE DEPARTMENT OF HEALTH
AND ENVIRONMENT
11
Schedule 2
FEES FOR SERVICES
12
SINGLE AUDIT SECTION
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER
FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE
TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN
ACCORDANCE WITH OMB CIRCULAR A-133
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
13
14-15
16
17
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
18
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
FINANCIAL SECTION
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
TABLE OF CONTENTS
Paqe
FINANCIAL SECTION
INDEPENDENT AUDITORS' REPORT
1
Exhibit I
BALANCE SHEETS
STATEMENTS OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCE AND COMPARISON WITH BUDGET
2
Exhibit II
3
Exhibit III
STATEMENTS OF EXPENDITURES AND COMPARISON
WITH BUDGET
4
Exhibit IV
STATEMENTS OF CASH FLOW
5
NOTES TO FINANCIAL STATEMENTS
6-10
Schedule 1
SUPPLEMENTAL INFORMATION
GRANTS FROM THE KANSAS STATE DEPARTMENT OF HEALTH
AND ENVIRONMENT
11
Schedule 2
FEES FOR SERVICES
12
SINGLE AUDIT SECTION
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER
FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
13
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE
TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN
ACCORDANCE WITH OMB CIRCULAR A-133
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
14-15
16
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
17
18
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
FINANCIAL SECTION
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CLUBlNE&
REITELE
CHARIERED
Certified Public AccountantS
v
Robert I. Clubine, C.PA
David A. Rettele, C.P.A.
Jay D. Langley, C.PA
Jon K. Bell, C.PA
Leslie M. Corbett, c.P.A.
Stacy J. Osner, C.P.A.
Marci K. Fox, C.PA
Don H. Peterson, C.P.A.
Linda A. Suelter, C.PA
218 South Santa Fe
P.O. Box 2267
Salina, Kansas
67402-2267
Salina
785/825-5479
785/827-1188
Ellsworth
785/472-3915
INDEPENDENT AUDITORS' REPORT
To the Governing Board
Salina-Saline County Board of Health
Salina, Kansas:
We have audited the accompanying financial statements of Salina-Saline County Board of
Health, Salina, Kansas, as of and for the years ended December 31, 2000 and 1999 as
listed in the table of contents. These financial statements are the responsibility of the
Board of Health's management. Our responsibility is to express an opinion on these
financial statements based on our audits.
We conducted our audits in accordance with auditing standards generally accepted in the
United States of America, the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States
and the Kansas Municipal Audit Guide, prescribed by the Director of Accounts and
Reports, Department of Administration of the State of Kansas. Those standards require
that we plan and perform the audits to obtain reasonable assurance about whether the
financial statements are free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the financial statements.
An audit also includes assessing the accounting principles used and significant estimates
made by management, as well as evaluating the overall financial statement presentation.
We believe that our audits provide a reasonable basis for our opinion.
Salina-Saline County Board of Health does not maintain a general fixed assets account
group and, accordingly, the accompanying financial statements do not include the general
fixed assets account group, which should be included in order to conform with generally
accepted accounting principles.
In our opinion, except for the effects on the financial statements of the omission noted
above, the financial statements referred to in the first paragraph present fairly, in all
material respects, the financial position of the Salina-Saline County Board of Health at
December 31, 2000 and 1999, and the results of its operations and changes in its fund
balance for the years then ended in conformity with generally accepted accounting
principles.
In accordance with Government Auditing Standards, we have also issued our report dated
August 30, 2001 on our consideration of Salina-Saline County Board of Health's internal
control over financial reporting and on our tests of its compliance with certain provisions of
laws, regulations, contracts, and grants.
Our audits were made for the purpose of forming an opinion on the basic financial
statements taken as a whole. The supplemental information on pages 11 and 12 is
presented for purposes of additional analysis and is not a required part of the basic
financial statements. The accompanying schedule of expenditures of federal awards is
presented for purposes of additional analysis as required by U.S. Office of Management
and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit
Organizations, and is not a required part of the financial statements. Such information has
been subjected to the auditing procedures applied in the audit of the basic financial
statements referred to above and, in our opinion, is fairly stated in all material respects in
relation to the basic financial statements taken as a whole.
Respectfully submitted,
~~~
CLUBINE AND RETTELE, CHARTERED
August 30, 2001
(1 )
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
BALANCE SHEETS
ASSETS
Cash
Accounts receivable
State of Kansas Department of Health and Environment (Note 5)
Medicare and Medicaid
Other home care services
Medicare adjustments receivable (Note 6)
Totals
LIABILITIES AND FUND BALANCE
Liabilities
Vouchers payable
Accrued salaries
Accrued liability for compensated absences
Animal Shelter Reward fund
Total Liabilities
Deferred Income
Funds advanced for future restricted purposes (Note 5)
Fund Balance (Exhibit II)
Unreserved
Totals
The accompanying notes are an integral part
of these financial statements.
(2)
Exhibit I
December 31,
2000 1999
$ 400,523 $ 263,333
85,873 72,495
182,947 257,352
5,934 28,369
18,918 32,975
$ 694,195 $ 654,524
$ 37,611 $ 27,717
31,426 34,658
169,458 159,156
18,171 19,834
256,666 241,365
28,065 41,208
409,464 371,951
$ 694,195 $ 654,524
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
Exhibit II
STATEMENTS OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCE AND COMPARISON WITH BUDGET
For the Year Ended December 31,
2000 1999
Actual Budget Actual Budget
Revenues
Appropriation from Saline
County, Kansas (Note 4) $ 360,632 $ 364,635 $ 306,351 $ 306,351
Appropriation from City of
Salina, Kansas (Note 4) 504,657 504,657 440,671 440,671
Grants from the State Department of
Health and Environment 679,262 607,807 649,374 612,279
Fees for services 916,821 1,161,500 878,882 1,343,150
Interest income 41,590 25,000 22,781 32,000
Miscellaneous revenues 461,264 237,755 474,847 227,919
Total Revenues 2,964,226 2,901,354 2,772,906 2,962,370
Expenditures (Exhibit III) 2,926,713 2,901,354 2,957,216 2,936,446
Excess (Deficit) of Revenues
over Expenditures 37,513 (184,310) 25,924
Fund Balance, January 1 371,951 451,932 556,261 425,468
Fund Balance, December 31 $ 409,464 $ 451,932 $ 371,951 $ 451,392
The accompanying notes are an integral part
of these financial statements.
(3)
I SALINA-SALINE COUNTY BOARD OF HEALTH
I Salina, Kansas
Exhibit III
I STATEMENTS OF EXPENDITURES AND COMPARISON WITH BUDGET
I For the Year Ended December 31,
2000 1999
Actual Budget Actual Budget
I Personal Services
Salaries $ 1,837,858 $ 1,869,970 $ 1,923,581 $ 1,886,956
Social security 133,032 143,053 143,521 144,352
I Retirement 42,948 60,213 49,851 55,288
Health insurance 226,468 238,000 234,374 225,000
Unemployment insurance 1,830 2,618 2,661 5,850
Professional services 146,198 128,000 133,346 110,000
I Contractual services
Auditing 6,886 7,500 6,600 8,000
Accounting 1,025 500 675 500
I Building and grounds - Remodeling
and repair 15,960 19,000 21,114 19,000
Telephone 13,936 10,000 11,647 10,000
I Mileage 78,605 108,000 113,134 108,000
Service contracts and equipment
lease 22,211 15,000 21,564 15,000
Insurance 62,805 45,000 52,432 62,000
I Expendable supplies
Office supplies 78,220 39,000 43,325 41,000
Postage and express 10,770 16,000 15,034 21,000
I Books, dues and subscriptions 21,925 9,500 16,193 9,500
Equipment maintenance and repair 4,542 1,500 1,095 1,500
Gasoline and oil 11 ,586 2,000 2,403 2,000
I Clinical and medical supplies 94,831 105,000 107,703 103,000
Chemicals 3,007 5,000 1,785 5,000
Veterinary and medical services 16,592 17,000 10,073 22,000
I Animal maintenance 817 1,000 982 1,000
Shelter refund 7,610 6,000 6,200 6,000
Professional meetings 23,416 18,000 14,801 23,000
Utilities and water 14,966 16,500 13,725 16,500
I Custodial services 4,860 2,500 6,161 2,500
Miscellaneous expense 14,179 500 3,236 2,500
Capital equipment 29,630 15,000 30,000
I Total Expenditures $ 2,926,713 $ 2,901,354 $ 2,957,216 $ 2,936,446
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I The accompanying notes are an integral part
of these financial statements.
I (4)
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
Exhibit IV
STATEMENTS OF CASH FLOW
Cash Flow From Operating Activities
Saline County, Kansas
City of Salina, Kansas
Grants
Fees
Miscellaneous
Interest income
Cash paid to suppliers and others
Net Cash Provided (Used) by Operating Activities
For the Year Ended
December 31,
2000 1999
360,632 $ 306,351
504,657 440,671
652,741 664,582
1,027,718 920,036
461 ,264 288,369
41,590 22,781
(2,911,412) (2,976,870)
137,190 (334,080)
137,190 (334,080)
263,333 597,413
400,523 $ 263,333
$
Increase (Decrease) in Cash
Cash at Beginning of Year
Cash at End of Year
$
RECONCILIATION OF EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES
TO NET CASH PROVIDED BY OPERATING ACTIVITIES
Excess (Deficit) of Revenues over Expenditures - Exhibit II
$
37,513 $
(184,310)
Adjustments to reconcile excess (deficit) of revenues over
expenditures to net cash provided by operating activities
Decrease (Increase) in accounts receivable
Increase in vouchers payable
Decrease in medicare adjustments payable
Increase (Decrease) in accrued salaries
Increase in accrued compensated absences
Increase (Decrease) in Animal Shelter Reward fund
Increase (Decrease) in deferred income
Total Adjustments
97,519 (147,705)
9,894 6,125
(57,380)
(3,232) 10,031
10,302 13,529
(1,663) 8,041
(13,143) 17,589
99,677 (149,770)
$ 137,190 $ (334,080)
Net Cash Provided (Used) by Operating Activities
The accompanying notes are an integral part
of these financial statements.
(5)
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31,2000 and 1999
1. Summary of Significant Accounting Policies
A. Reporting Entity
The Salina-Saline County Board of Health was formed on June 28, 1955, under the Joint Resolution and
Agreement of the County of Saline and the City of Salina. The Board of Health is a joint venture organized for
the purpose of promoting the public health and sanitation of the county and city. The Governing Body of the
Board of Health is composed of eleven members, three appointed City Commissioners, three appointed
County Commissioners, and five members selected by the six appointed Commissioners.
Based on the criteria set forth in Statement No. 14 of the Governmental Accounting Standards Board, the
Board of Health is considered a joint venture between the County of Saline and the City of Salina due to
ongoing financial responsibility of those governments for the Board of Health.
B. Basis of Statement Presentation
The Board of Health maintains its accounting records in accordance with the principles of fund accounting in
order to ensure observance of limitations and restrictions placed on the use of resources available. This is the
procedure by which resources are classified for accounting and reporting into funds established according to
their nature and purposes. The significant accounting policies followed by the Board of Health are described
below to enhance the usefulness of the financial statements to the reader.
1) The accompanying financial statements have been prepared on the modified accrual basis of accounting.
Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e.,
when they become both 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
be used to pay liabilities of the current period. Revenues from cost-reimbursement grants are recognized
in the period the expenditure is made.
Deferred revenues arise 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 Board of Health has a
legal claim to the resources, the liability for deferred revenue is removed from the balance sheet and
revenue is recognized.
2) Generally accepted accounting principles require that a general fixed assets account group be maintained.
The accompanying financial statements do not conform with generally accepted accounting principles in
that a general fixed assets account group is not included.
3) Individual accounts receivable are written off to bad debt expense in the period in which it is determined
that they are uncollectible. The Board of Health considers accounts receivable to be fully collectible;
accordingly, no allowance for doubtful accounts is required.
4) Reimbursements under the Medicare program are subject to adjustment after the end of the year, based
upon audited "reasonable costs" incurred in providing the services. Estimated settlements receivable from
or payable to Medicare are recognized in the year services are provided. Differences between estimated
settlements and final settlements as determined by the Intermediary are recorded as an adjustment in the
year settled.
5) For purposes of the Statements of Cash Flow, cash equivalents include time deposits and all highly liquid
debt instruments with maturities of three months or less.
6) The preparation of financial statements in conformity with generally accepted accounting principles
requires management to make estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the
reported amounts of revenues and expenses during the reporting period. Actual results could differ from
those estimates.
(6)
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2. Budget
The Board of Health does not have tax levying powers and is not required to publish a budget. A budget is adopted
annually by the Governing Board for the purpose of determining appropriations to be requested from Saline County
and the City of Salina. The budget is prepared on the modified accrual basis of accounting.
3. Cash and Investments
Deposits - At December 31, 2000 and 1999, respectively, the carrying amount of the Board of Health's deposits
were $382,580 and $262,225, and the bank balances were $451,103 and $320,776. The differences are
outstanding checks and deposits. In accordance with Kansas statutes, collateral securities were held under joint
custody receipts issued by a third-party bank, which is independent of the depository financial institution, to secure
balances over $100,000.
Board of Health money on deposit is categorized into one of three risk categories to give an indication of the level
of risk assumed by the Board of Health at year end. Category 1 includes deposits insured or collateralized with
securities held by the Board of Health or by its agent in the Board of Health's name. Category 2 includes deposits
collateralized with securities held by the pledging financial institution's trust department or agent in the Board of
Health's name. Category 3 includes deposits that are uncollateralized, including any deposits that are collateralized
with securities held by the pledging financial institution, or by its trust department or agent, but not in the Board of
Health's name. All deposits of the Board of Health in excess of FDIC insurance coverage are Risk Category 2.
Investments - Kansas municipalities, such as the Salina-Saline County Board of Health, are authorized by Kansas
statutes to invest cash balances generally in:
1) Temporary notes or no fund warrants issued by the investing governmental unit,
2) Time deposits, open accounts,
3) Time certificates of deposit, and
4) Repurchase agreements.
Other investment options are available if eligible financial institutions cannot or will not make the investments
described in (2) and (3) above available at interest rates equal to or greater than the statutory investment rate. The
Board of Health had no such investments during the years 2000 and 1999.
4. Appropriations from Taxing Authorities
Saline County and the City of Salina share the net operating costs of the Board of Health. Necessary funds are
included in the tax levies of the respective municipalities, and are summarized by the following schedule:
2000 1999
Saline County, Kansas
Regular tax appropriation $ 306,632 $ 306,351
City of Salina, Kansas
Regular tax appropriation $ 504,657 $ 440,671
5. Grants from the State of Kansas Department of Health and Environment
Agreements were in effect during 2000 and 1999 with the State of Kansas Department of Health and Environment
regarding certain grants which were funded by federal and state monies. Current agreements are for the state's
fiscal year ended June 30, 2001. Unless specifically noted, the grants are payable 25% on or about July 1, and
12.5% on or about October 1, November 15, January 1, February 15, April 1, and May 15. Unexpended grant
amounts are periodically withheld from grant payments. If expenditures for these programs exceed the grant
award, the Board of Health is responsible for the excess. Descriptions of the grants follow:
Federal Programs
Maternal and Child Health Program
Matching funds are provided to furnish comprehensive health care services for mothers and infants,
children and adolescents. The current agreement provides that the Board of Health will receive $84,096.
(7)
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Family Planning Program
Matching funds are provided to establish and maintain family planning centers to furnish and disseminate
information concerning planned parenthood. The current agreement provides that the Board of Health will
receive $33,611.
Special Supplemental Food Program for Women, Infants, and Children
Reimbursements are provided for administrative costs of the Women, Infants and Children Supplemental
Food Program. The program provides nutritious foods for pregnant and nursing women, infants up to age
1 year, and children up to age 5 years. The current agreement provides that the Board of Health will be
reimbursed monthly for actual expenses up to an annual total of $335,856.
Outreach Clinic Services
Reimbursements are provided for coordination of Cardiac and Neurology Outreach Clinics at Salina. The
current agreement provides that the Board of Health will be reimbursed quarterly for actual expenses up to
an annual total of $4,200.
AIDS Counseling and Testing Site Program
Funds are provided for the counseling and testing of Acquired Immune Deficiency Syndrome. The current
agreement provides that the Board of Health will receive $4,027.
HIV Case Management Program
Funds are provided for services performed for new and previously diagnosed HIV positive persons. The
current agreement provides that the Board of Health will receive $28,224.
Child Care Licensing Program
Funds are provided for the evaluation, registration, and licensing of homes and/or centers caring for
children. The current agreement provides that the Board of Health will receive $49,950 payable in quarterly
amounts based on number of licenses issued.
Immunization Action Plan
Funds are provided for the implementation of an increased age-appropriate level of immunization for
children aged birth to two years. The current agreement provides that the Board of Health will receive
$3,588.
Breast and Cervical Cancer
Provides cervical and breast cancer screening services to women with no insurance or a high deductible
that has not been met. The current agreement provides that the Board of Health will receive $3,573.
State Programs
Food Service Licensing Program
Funds are provided for the evaluation, registration, and licensing of food service establishments. The
current agreement provides that the Board of Health will receive 80% of annual licensing fees, payable
monthly.
General Health Services - State Formula Grant
Matching funds are provided to help insure that adequate health services are available to the Saline County
Community. The current agreement provides that the Board of Health will receive $40,021 payable in
quarterly installments.
AIDS Health Education/Risk Reduction Program
Funds are provided to identify, coordinate, and provide public information and education regarding
Acquired Immune Deficiency Syndrome. The current agreement provides that the Board of Health will
receive $5,992.
Local Environmental Protection Program
Funds are provided for the development and implementation of the Lincoln, Ellsworth, Ottawa, and Saline
County Sanitary Codes. The current agreement provides that the Board of Health will receive $59,203.
Chronic Disease Risk Reduction
Funds are provided for health promotion programs addressing the primary health risk factor of tobacco use
in the geographic service area of Saline County, Kansas. The current agreement provides that the Board
of Health will receive $11,245.
(8)
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The Board of Health periodically receives payments in advance or reimbursements to finance expenditures
incurred in administering the above programs. The following schedules summarize accounts receivable and
deferred income at December 31, 2000 and 1999:
Accounts Receivable
Special Supplemental Food Program for
Women, Infants, and Children
Food Service Licensing Program
Outreach Clinic Services
Child Care Licensing Program
Local Environmental Protection Program
Chronic Disease Risk Reduction
HIV Case Management Program
Total Accounts Receivable
December 31,
2000 1999
68,699 $ 55,375
5,200
1,943
6,244
7,402 7,477
2,500
3,528
85,873 $ 72,495
503 $ 503
749 749
897 2,332
2,933
6,217
1,198 1,013
4,201 4,201
10,512 13,012
10,005 10,248
28,065 $ 41,208
$
$
Deferred Income
Aids, Counseling and Testing Site Program
Aids Health Education/Risk Education Program
Immunization Action Plan
HIV Case Management Program
Child Care Licensing Program
Chronic Disease Risk Reduction
Family Planning
Maternal and Child Health
General Health Services State Formula Grant
Total Deferred Income
$
$
6. Home Health Agency
The Board of Health provides services to patients which are reimbursed by third party payers, principally Medicare
and Medicaid. Total fees for services include reimbursements made under the Medicare and Medicaid programs.
Reimbursements under these programs are subject to adjustment after the end of the year, as discussed in Note 1
above.
At December 31, 2000, Medicare owes the Board of Health $18,918 for the estimated settlement of the annual cost
statement. At December 31, 1999, Medicare owed the Board of Health $32,975 for the estimated settlement of the
annual cost statement.
7. Defined Benefit Pension Plan
Plan Description: The Board of Health participates in the Kansas Public Employees Retirement System (KPERS), a
cost-sharing multiple-employer defined benefit pension plan as provided by K.S.A 74-4901, et seq. KPERS provides
retirement benefits, life insurance, disability income benefits and death benefits. Kansas law established and amended
benefit provisions. KPERS issues a publicly available financial report that includes financial statements and required
supplementary information. That report may be obtained by writing to KPERS, 400 S.W. 8th Avenue, Topeka, KS
66603-3925 or by calling 1-888-275-5737.
Funding Policy: K.S.A 74-4919 establishes the KPERS member-employer contribution rate at 4% of covered salary.
The employer collects and remits member-employee contributions according to the provisions of sections 414(h) of
the Internal Revenue Code. State law provides that the employer contribution rate be determined annually based on
the results of an annual actuarial valuation. KPERS is funded on an actuarial reserve bases. State law sets a
limitation on annual increases on the contribution rates for KPERS employers. The employer rate established for
calendar year 2000 is 3.22% (2.62%). The Board of Health employer contributions to KPERS for the years ended
December 31, 2000, 1999 and 1998 were $43,027, $49,851 and $47,882 respectively, equal to the required
contributions for each year.
The number in ( ) shows effective rate after moratorium on Group Death and Disability Insurance of .6% effective April
1, 2000 to June 30, 2001.
(9)
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8. Compliance with Kansas Statutes
No statutory violations were noted.
9. Certain reclassifications have been made to the December 31, 1999 information to conform to the classifications used
at December 31,2000.
(10)
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
SUPPLEMENTAL INFORMATION
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
Schedule 1
GRANTS FROM THE KANSAS STATE DEPARTMENT
OF HEALTH AND ENVIRONMENT
For the Year Ended
Decem ber 31 ,
2000 1999
Federal Programs
Maternal and Child Health Program
Family Planning Program
Women, Infants, and Children Supplemental Food Program
Outreach Clinic Services
AIDS Counseling and Testing Site Program
HIV Case Management
Child Care Licensing Program
Immunization Action Plan
Breast and Cervical Cancer
Total Federal Programs
State Programs
Food Service Licensing Program
General Health Services - State Formula Grant
AIDS Health Education/Risk Reduction Program
Local Environmental Protection Program
Chronic Disease Risk Reduction
Total State Programs
$ 120,321 $ 104,096
33,611 33,611
259,765 275,925
8,085 7,770
4,027 4,027
32,271 28,138
49,844 46,637
6,458 11,839
3,573 5,784
517,955 517,827
24,993 20,360
40,505 29,685
5,992 5,992
66,836 68,959
22,981 6,551
161,307 131,547
$ 679,262 $ 649,374
Total Grants
(11 )
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Title XViii
Title XIX
Patients and insurance
Home care services
Homemaker services
Family planning services
General nursing clinics
Environmental health fees
Day care provider fees
Senior care fees
Child health assessment fees
Immunizations
Total Fees for Services
SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
FEES FOR SERVICES
(12)
Schedule 2
$
For the Year Ended
December 31,
2000 1999
101,938 $ 101,052
550,385 509,384
20,344 23,382
12,404 11,875
4,728 4,955
34,996 43,908
114,697 120,780
7,763 8,265
4,645 5,787
4,132 5,848
4,578 3,811
56,211 39,835
916,821 $ 878,882
$
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
SINGLE AUDIT SECTION
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CLUBlNE&
RElTELE
CHARI'ERED
Certified Public Accountants
v
Robert I. Clubine, C.PA
David A. Rettele, C.PA
Jay D. Langley, C.PA
Jon K. Bell, C.PA
Leslie M. Corbett, C.PA
Stacy J. Osner, C.P.A.
Marci K. Fox, c.P.A.
Don H. Peterson, c.P.A.
Linda A. Suelter, c.P.A.
218 South Santa Fe
P.O. Box 2267
Salina, Kansas
67402-2267
Salina
785/825-5479
785/827-1188
Ellsworth
785/472-3915
INDEDEPENDENT AUDITORS' REPORT ON COMPLIANCE AND ON INTERNAL
CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF
FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
To the Governing Board
Salina-Saline County Board of Health
Salina, Kansas:
We have audited the financial statements of Salina-Saline County Board of Health, as of
and for the year ended December 31 , 2000 and 1999 and have issued our report thereon
dated August 30, 2001. We conducted our audit in accordance with auditing standards
generally accepted in the United States of America and the standards applicable to
Government Auditing Standards, issued by the Comptroller General of the United States.
Compliance
As part of obtaining reasonable assurance about whether Salina-Saline County Board of
Health's 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 Reportinq
In planning and performing our audit, we considered Salina-Saline County Board of
Health's internal control over financial reporting in order to determine our auditing
procedures for the purpose of expressing our opinion on the 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 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.
This report is intended for the information of the governing board, management and federal
awarding agencies and pass-through entities, and is not intended to be and should not be
used by anyone other than these specified parties
Respectfully submitted,
~~/~
CLUBINE AND RETTELE, CHARTERED
August 30, 2001
(13)
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CLUBlNE&
REITELE
CHAlITERED
Certified Public Aavuntants
v
Robert I. Clubine, C.PA
David A. Rettele, C.P.A.
Jay D. Langley, C.PA
Jon K. Bell, C.PA
Leslie M. Corbett, C.P.A.
Stacy J. Osner, c.P.A.
Marci K. Fox, C.P.A.
Don H. Peterson, C.P.A.
Linda A. Suelter, C.PA
218 South Santa Fe
P.O. Box 2267
Salina, Kansas
67402-2267
Salina
785/825-5479
785/827-1188
Ellsworth
785/472-3915
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH
REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND
INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE
WITH OMB CIRCULAR A-133
To the Governing Board
Salina-Saline County Board of Health
Salina, Kansas:
Compliance
We have audited the compliance of the Salina-Saline County Board of Health 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, 2000. Salina-Saline County Board of
Health'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 Salina-Saline County Board of Health's
management. Our responsibility is to express an opinion on Salina-Saline County Board of
Health's compliance based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the
United States of America; 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 Salina-Saline County Board of Health'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 Salina-Saline County Board of Health's compliance with
those requirements.
In our opinion, Salina-Saline County Board of Health 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 31,2000.
Internal Control Over Compliance
The management of Salina-Saline County Board of Health 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 Salina-Saline County Board of Health'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 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.
(14)
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This report is intended for the information of the governing board, management and federal awarding agencies and
pass-through entities, and is not intended to be and should not be used by anyone other than these specified parties.
Q:U::itt~ ~
CLUBINE AND RETTELE, CHARTERED
August 30, 2001
(15)
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Year Ended December 31, 2000
Federal Grantor/Pass-Through Grantor/Program Title
Federal
CFDA
Number
Federal
Expenditures
U.S. Deoartment of Aariculture
Passed Through State of Kansas Department of Health and Environment
Special Supplemental Nutrition Program for Women, Infants,
and Children - 99/00
Special Supplemental Nutrition Program for Women, Infants,
and Children - 00/01
10.557
$ 169,631
10.557
90,134
U.S. Deoartment of Health and Human Services
Passed Through State of Kansas Department of Health and Environment
Maternal and Child Health Services Block Grant
Salina Outreach Clinic Services - 99/00
Salina Outreach Clinic Services - 00/01
Maternal and Child Health - 99/00
Maternal and Child Health - 00/01
93.994 3,885
93.994 4,200
93.994 79,167
93.994 41,154
93.217 16,806
93.217 16,805
93.268 4,664
93.268 1,794
93.118 2,517
93.118 1,510
93.118 12,353
93.118 19,918
93.596 24,868
93.596 24,976
93.919 2,219
93.919 1,354
$ 517,955
Family Planning - Services
99/00
00/01
Immunization Action Plan
99/00
00/01
Acquired Immunodeficiency Syndrome (AIDS) Activity
HIV Counseling and Testing Site Program 99/00
HIV Counseling and Testing Site Program 00/01
HIV Case Management - 99/00
HIV Case Management - 00/01
Child Welfare Services
Child Care Institutions Licensing - 99/00
Child Care Institutions Licensing - 00/01
Breast and Cervical Canter
Breast and Cervical Cancer Screenings 99/00
Breast and Cervical Cancer Screenings 00/01
Total
The accompanying notes are an integral part
of these financial statements.
(16)
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Year Ended December 31,2000
1.
Basis of Presentation
The accompanying schedule of expenditures of federal awards includes federal grant activity of Salina-Saline
County Board of Health and is presented on the modified accrual basis of accounting. The information in this
schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations.
2.
Subrecipients
Of the federal expenditures presented in the schedule, Salina-Saline County Board of Health provided federal
awards to subrecipients as follows:
Federal Program
Amount
Provided to
CFDA Number Subrecipients
Special Supplemental Food Program for
Women. Infants and Children
10.557 $ 94,294
(17)
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SALINA-SALINE COUNTY BOARD OF HEALTH
Salina, Kansas
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the Year Ended December 31, 2000
Summary of Auditor's Results
Financial Statements
Type of auditor's report issued:
Qualified
Internal control over financial reporting:
Material weakness(es) identified
No
Reportable condition(s) identified that are
not considered to be material weaknesses?
None reported
Noncompliance material to financial statements noted?
No
Federal Awards
Internal control over major programs:
Material weakness(es) identified?
No
Reportable condition(s) identified that are
not considered to be material weakness(es)
None reported
Type of auditor's report issued on compliance for major programs:
Unqualified
Any audit findings disclosed that are required to be reported
in accordance with section 510(a) of Circular A-133?
No
Identification of Maior prOQrams:
10.557
Special Supplemental Food Program
for Women, Infants and Children
Dollar threshold used to distinguish between type A
and type B programs:
$ 300,000
Auditee qualified as low-risk auditee:
Yes
Section II - Financial Statement FindinQs:
None
Section III - Federal Award FindinQs and Questioned Costs:
None
(18)