MAPES MILLER Certified Public Accountants Norton, ??2012-06-22MAPES MILLER Certified Public Accountants Norton, Kansas. NORTON COUNTY, ... CPA THOMAS CARPENTER, CPA ... Certified Public

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  • NORTON COUNTY, KANSASNorton, Kansas

    Independent Audit ReportJanuary 1, 2009 to December 31, 2009

    MAPES & MILLERCertified Public Accountants

    Norton, Kansas

  • NORTON COUNTY, KANSASNorton, Kansas

    Financial StatementsJanuary 1, 2009 to December 31, 2009

    TABLE OF CONTENTS

    FINANCIAL STATEMENTSPage

    Number

    Independent Auditor's Report 1

    STATEMENT 1Summary of Cash Receipts, Expenditures and Unencumbered Cash 3Composition of Cash 6

    STATEMENT 2Summary of Expenditures - Actual and Budget 7

    STATEMENT 3Statement of Cash Receipts and Expenditures Actual and Budget

    General 9Road and Bridge 11Special Bridge 12Andbe Home Maintenance 13County Health 14Election 15Extension Council 16

    Noxious Weed 17Noxious Weed Deficiency 18Noxious Weed Capital Outlay 19Economic Development 20Senior Citizens' Service 21Historical Preservation 22Special Alcohol Program 23Special Parks and Recreation 24911 25

    Wireless 911 26Hospital Maintenance 27Employee Benefits 28Appraisers Cost 294-H Maintenance 30Fair 31Soil Conservation 32Airport 33Mental Health 34Mental Retardation 35District Coroner 36Bridge Bond and Interest 37Solid Waste 38 EMS - Ambulance 39

  • TABLE OF CONTENTS - (Continued)

    Page Number

    Statement of Cash Receipts and Expenditures Actual County Health Capital Outlay 40County Equipment Reserve 40 Special Machinery & Equipment 40Economic Development Capital Outlay 40Special Vehicle 41

    Register of Deeds Technology 41Attorneys Training 41EMS Memorial Fund 42Special Law Enforcement Trust 42Special Prosecutors Trust 42Kelling Fund 42Health Care Reimbursement 43Wireless 911 Grant 43Hansen Grant 43Airport Grant 43Bridge Reconstruction 44 Bridge Construction 2004 44EMS Building Construction 44 Solid Waste Capital Outlay 45 Ambulance Equipment 45Landfill Closure 45Court Trustee Program 46Juvenile Justice Case Management 46Juvenile Director 46Juvenile Justice Authority 47Juvenile Intake 47

    Juvenile Intensive Supervision Probation 48Diversion 48Community Mobilization 48Parent Training 49Family Education 49

    Parental Modeling Grant 49Alcohol and Drug Test 50Thinking for a Change 50 Northwest Bioterrorism Region 50Norton County Rural Business Enterprise 50

    STATEMENT 4Summary of Cash Receipts and Cash Disbursements Agency Funds 51

    Notes to the Financial Statements 53

  • MAPES & MILLERCERTIFIED PUBLIC ACCOUNTANTS

    JOHN D. MAPES, CPA THOMAS CARPENTER, CPADENIS W. MILLER, CPA A PARTNERSHIP OF PROFESSIONAL CORPORATIONS DON TILTON, CPA

    Members of American Institute of Certified Public Accountants

    and the Kansas Society of Certified Public Accountants

    418 E. HolmeNorton, KS 67654-1412(785) 877-5833FAX - (785) 877-5442email mmcpas@ruraltel.net

    711 3rd StreetP.O. Box 266Phillipsburg, KS 67661-0266(785) 543-6561FAX (785) 543-6563email mmpburg@ruralte l.net

    503 Main St.P.O. Box 508Stockton, KS 67669-0508(785) 425-6764FAX (785) 425-6765email mmstkn@ruraltel.net

    230 Main St.P.O. Box 412Quinter, KS 67752-0412(785) 754-2111FAX (785) 754-2112email mapes@ruraltel.net

    117 N. Main St.P.O. Box 73WaKeeney, KS 67672-0073(785) 743-5512FAX (785) 743-5513email mapeswak@ruraltel.net

    306 N. PomeroyHill City, KS 67642-1720(785) 421-2163FAX (785) 421-2164email mapeshc@ruraltel.net

    INDEPENDENT AUDITOR'S REPORT

    To the Board of County CommissionersNorton County, KansasNorton, Kansas 67654

    We have audited the accompanying financial statements of the County of Norton, Norton, Kansas, as of and for the year ended December 31, 2009, as listed in the table of contents. These financial statements are the responsibility of Norton Countys management. Our responsibility is to express an opinion on these financial statements based on our audit.

    We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the guidance in the Kansas Municipal Audit Guide. Those standards and guidance require that we plan and perform the audit 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 audit provides a reasonable basis for our opinion.

    The financial statements do not include financial data for Norton County Hospital, a legally separate component unit of the County. Accounting principles generally accepted in the United States of America require the financial data for the component unit to be reported with the financial data of the County. The effect on the financial statements of the omission of the component unit, although not reasonably determinable, is presumed to be material.

    As described more fully in Note 1, the County of Norton, Norton, Kansas, has prepared these financial statements in conformity with accounting practices prescribed by the State of Kansas to demonstrate compliance with the cash basis and budget laws of the State of Kansas, which practices differ from accounting principles generally accepted in the United States of America. The effect on the financial statements of the variances between these regulatory accounting practices and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material.

    1

  • 2

    To the Board of County CommissionersNorton County, KansasPage Two

    In our opinion, because of the omission of the component unit, as discussed above, and because of the effects of the matter discussed in the preceding paragraph, the financial statements referred to above do not present fairly, in conformity with accounting principles generally accepted in the United States of America, the financial position of Norton County, Norton, Kansas, as of December 31, 2009, or the changes in financial position or, where applicable, its cash flows for the year then ended.

    Also in our opinion, except for the effects of omitting the component unit as discussed above, the financial statements referred to above present fairly, in all material respects, the cash and unencumbered cash balances of Norton County, Norton, Kansas, as of December 31, 2009, and its cash receipts and expenditures, and budget to actual comparisons for the year then ended, taken as a whole, on the basis of accounting described in Note 1.

    This report is intended solely for the information and use of the governing body and management of Norton County, Norton, Kansas, and for filing with the Kansas Department of Administration, Division of Accounts andReports, and other federal and state agencies to whose jurisdiction the County is subject and is not intended to be and should not be used by any one other than these specified parties. This restriction is not intended to limit the distribution of this report, which upon acceptance by the County Commissioners, is a matter of public record.

    Mapes & MillerCertified Public Accountants

    Norton, KansasAugust 30, 2010

  • NORTON COUNTY, KANSAS STATEMENT 1

    Summary of Cash Receipts, Expenditures and Unencumbered Cash Page 1

    For the Year Ended December 31, 2009

    Add

    Outstanding

    Beginning Prior Year Ending Encumbrances

    Unencumbered Cancelled Cash Unencumbered and Accounts Ending

    Funds Cash Balance Encumbrances Receipts Expenditures Cash Balance Payable Cash Balance

    Governmental Fund Types:

    General 607,700$ 0 1,452,654 1,541,925 518,429 14,622 533,051

    Special Revenue Funds:

    Road and Bridge 162,562 0 1,030,700 873,308 319,954 17,680 337,634

    Special Bridge 127,109 0 73,073 99,400 100,782 0 100,782

    Andbe Home Maintenance 957 0 18,946 19,000 903 0 903

    County Health 11,545 0 482,133 493,678 0 7,214 7,214

    Election 15,737 0 45,685 44,237 17,185 0 17,185

    Extension Council 3,058 0 76,042 75,742 3,358 0 3,358

    Noxious Weed 41,154 0 184,471 222,348 3,277 0 3,277

    Noxious Weed Deficiency 82 0 0 0 82 0 82

    Noxious Weed Capital Outlay 44,712 0 26,099 0 70,811 0 70,811

    Economic Development 3,332 0 150,401 148,573 5,160 989 6,149

    Senior Citizens' Service 1,305 0 47,365 47,250 1,420 0 1,420

    Historical Preservation 156 0 4,737 4,700 193 0 193

    Special Alcohol Program 14,378 0 10,146 8,200 16,324 0 16,324

    Special Parks and Recreation 6,946 0 3,314 1,000 9,260 0 9,260

    911 0 0 22,878 22,878 0 0 0

    Wireless 911 35,915 0 11,731 2,500 45,146 0 45,146

    Hospital Maintenance 3,423 0 94,730 94,450 3,703 0 3,703

    Employee Benefits 433,151 0 1,042,111 1,123,882 351,380 0 351,380

    Appraiser's Cost 0 0 150,261 144,529 5,732 320 6,052

    4-H Maintenance 5,538 0 13,255 10,075 8,718 0 8,718

    Fair 5 0 11,393 11,000 398 0 398

    Soil Conservation 467 0 11,757 11,951 273 0 273

    Airport 0 0 44,769 13,864 30,905 0 30,905

    Mental Health 23 0 29,028 28,000 1,051 0 1,051

    (Continued)

    The notes to the financial statements are an integral part of this statement.

    3

  • NORTON COUNTY, KANSAS STATEMENT 1

    Summary of Cash Receipts, Expenditures and Unencumbered Cash Page 2

    For the Year Ended December 31, 2009

    Add

    Beginning Prior Year Ending Encumbrances

    Unencumbered Cancelled Cash Unencumbered and Accounts Ending

    Funds Cash Balance Encumbrances Receipts Expendit