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 28Appraiser’s 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 41Attorney’s Training 41EMS Memorial Fund 42Special Law Enforcement Trust 42Special Prosecutor’s 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 – [email protected]
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 – [email protected]
230 Main St.P.O. Box 412Quinter, KS 67752-0412(785) 754-2111FAX – (785) 754-2112email – [email protected]
117 N. Main St.P.O. Box 73WaKeeney, KS 67672-0073(785) 743-5512FAX – (785) 743-5513email – [email protected]
306 N. PomeroyHill City, KS 67642-1720(785) 421-2163FAX – (785) 421-2164email – [email protected]
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 County’s 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 Expenditures Cash Balance Payable Cash Balance
Special Revenue Funds (continued)
Mental Retardation 0$ 0 54,046 52,500 1,546 0 1,546
District Coroner 0 0 2,400 2,400 0 0 0
County Health Capital Outlay 49,958 0 31,180 19,551 61,587 0 61,587
County Equipment Reserve 330,853 0 27,199 15,839 342,213 0 342,213
Special Machinery and Equipment 574,883 0 0 26,438 548,445 0 548,445
Economic Development Capital Outlay 120,087 0 41,560 14,829 146,818 0 146,818
Special Vehicle 36,071 0 58,788 60,351 34,508 0 34,508
Register of Deeds Technology 16,985 0 6,274 6,652 16,607 0 16,607
Attorney's Training 157 0 879 337 699 0 699
EMS Memorial Fund 0 0 1,134 0 1,134 0 1,134
Special Law Enforcement Trust 3,577 0 1,900 0 5,477 0 5,477
Special Prosecutor's Trust 175 0 0 0 175 0 175
Kelling Fund 1,500 0 0 341 1,159 0 1,159
Health Care Reimbursement 0 0 39,654 39,654 0 0 0
Hansen Grant 50,000 0 0 0 50,000 0 50,000
Airport Grant 6,348 0 0 6,348 0 0 0
Debt Service Funds:
Bridge Bond and Interest 45,409 0 146,703 115,500 76,612 0 76,612
Capital Projects Funds:
Bridge Reconstruction 512,570 0 6,087 0 518,657 0 518,657
Bridge Construction 2004 201,519 0 0 94,228 107,291 0 107,291
EMS Building Construction 0 0 801,942 798,524 3,418 0 3,418
Proprietary Type Funds:
Enterprise Funds:
Solid Waste 105,306 0 219,518 269,415 55,409 3,791 59,200
Solid Waste Capital Outlay 160,552 0 32,538 65,313 127,777 0 127,777
Landfill Closure 10,000 0 0 0 10,000 0 10,000
EMS - Ambulance 0 0 320,128 320,128 0 200 200
Ambulance Equipment 10,573 0 484 0 11,057 0 11,057
(Continued)
The notes to the financial statements are an integral part of this statement.
4
NORTON COUNTY, KANSAS STATEMENT 1
Summary of Cash Receipts, Expenditures and Unencumbered Cash Page 3
For the Year Ended December 31, 2009
Add
Outstanding
Beginning Prior Year Ending Encumbrances
Unencumbered Cancelled Cash Unencumbered and Accounts EndingFunds Cash Balance Encumbrances Receipts Expenditures Cash Balance Payable Cash Balance
Fiduciary Type Funds:
Private-Purpose Trust Funds:
Court Trustee Program 70,359$ 0 193,891 200,025 64,225 238 64,463
Juvenile Justice Case Management 75,174 0 193,483 208,400 60,257 578 60,835
Juvenile Director 118 0 6,606 4,117 2,607 223 2,830
Juvenile Justice Authority 21,865 0 26,920 991 47,794 0 47,794
Juvenile Intake 27,749 0 108,052 95,121 40,680 910 41,590
Juvenile Intensive Supervision Probation 63,074 0 245,450 215,173 93,351 271 93,622
Diversion 47,063 0 133,664 134,648 46,079 0 46,079
Community Mobilization 15,939 0 76,943 81,332 11,550 25,060 36,610
Parent Training 0 0 2,571 112 2,459 0 2,459
Family Education 27,636 0 30,352 51,136 6,852 8,868 15,720
Parental Modeling Grant 32,606 0 3,837 24,197 12,246 400 12,646
Alcohol and Drug Test 1,164 0 4,583 3,768 1,979 0 1,979
Thinking for a Change 7,450 0 29,392 33,181 3,661 0 3,661
Northwest Bioterrorism Region 7,661 0 30,761 47,596 (9,174) 2,526 (6,648) Norton County Rural Business Enterprise 33,651 0 15,333 5,015 43,969 0 43,969
Total Primary Government 4,187,287$ 0 7,931,931 8,055,650 4,063,568 83,890 4,147,458
(Excluding Agency Funds)
The notes to the financial statements are an integral part of this statement.
5
NORTON COUNTY, KANSAS STATEMENT 1
Composition of Cash Page 4
For the Year Ended December 31, 2009
Primary Government:
Cash on Hand
County Treasurer 300$
Sheriff 140
County Health 152
County Clerk Undeposited Funds 3,828
Solid Waste Undeposited Funds 169
First Security Bank & Trust - Norton, Kansas
Checking Accounts 87,875
NOW Accounts 1,012,387
Money Market Accounts 137,285
First State Bank - Norton, Kansas
NOW Accounts 1,868,964
Certificates of Deposit 1,150,000
Almena State Bank - Almena, Kansas
NOW Account 525,443
The Bank - Norton, Kansas
NOW Accounts 1,825,516
Money Market Account 43,969
Certificates of Deposit 800,000
Kansas State Treasurer - Pooled Money Investment 80,932 Kansas State Treasurer - In-transit to Community Corrections 221,164
Total Cash and Investments 7,758,124
Less Agency Funds - Statement 4 (3,610,666)
Total Primary Government per Statement 1, Page 3 4,147,458$
The notes to the financial statements are an integral part of this statement.
6
NORTON COUNTY, KANSAS STATEMENT 2
Summary of Expenditures - Actual and Budget Page 1
For the Year Ended December 31, 2009
Adjustment
for
Qualifying Total Budget Expenditures Variance
Certified Budget for Chargeable to Over
Description Budget Credits Comparison Current Year (Under)
Governmental Fund Types:
General 1,545,328$ 47,327 1,592,655 1,541,925 (50,730)
Special Revenue Funds:
Road and Bridge 965,049 142,304 1,107,353 873,308 (234,045)
Special Bridge 106,146 0 106,146 99,400 *
Andbe Home Maintenance 19,286 0 19,286 19,000 (286)
County Health 468,134 30,086 498,220 493,678 (4,542)
Election 38,350 5,887 44,237 44,237 0
Extension Council 75,600 0 75,600 75,742 142
Noxious Weed 222,252 96 222,348 222,348 0
Noxious Weed Deficiency 83 0 83 0 (83)
Noxious Weed Capital Outlay 28,565 0 28,565 0 *
Economic Development 120,505 28,068 148,573 148,573 0
Senior Citizens' Service 48,007 0 48,007 47,250 (757)
Historical Preservation 4,847 0 4,847 4,700 (147)
Special Alcohol Program 15,578 0 15,578 8,200 (7,378)
Special Parks and Recreation 7,607 0 7,607 1,000 (6,607)
911 29,500 0 29,500 22,878 (6,622)
Wireless 911 24,653 0 24,653 2,500 (22,153)
Hospital Maintenance 94,471 0 94,471 94,450 (21)
Employee Benefits 1,175,600 37,686 1,213,286 1,123,882 (89,404)
Appraisers's Cost 142,795 57 142,852 144,529 1,677
4-H Maintenance 12,000 0 12,000 10,075 (1,925)
Fair 11,000 0 11,000 11,000 0
Soil Conservation 12,000 0 12,000 11,951 (49)
The notes to the financial statements are an integral part of this statement.
7
NORTON COUNTY, KANSAS STATEMENT 2
Summary of Expenditures - Actual and Budget Page 2
For the Year Ended December 31, 2009
Adjustment
for
Qualifying Total Budget Expenditures Variance
Certified Budget for Chargeable to FavorableDescription Budget Credits Comparison Current Year (Unfavorable)
Special Revenue Funds (Continued):
Airport 37,900$ 0 37,900 13,864 (24,036)
Mental Health 29,000 0 29,000 28,000 *
Mental Retardation 54,000 0 54,000 52,500 *
District Coroner 0 2,400 2,400 2,400 0
Debt Service Funds:
Bridge Bond and Interest 180,500 0 180,500 115,500 (65,000)
Proprietary Type Funds:
Enterprise Funds:
Solid Waste 269,415 0 269,415 269,415 0
EMS - Ambulance 391,350 52,106 443,456 320,128 (123,328)
* Exempt from Budget Law
The notes to the financial statements are an integral part of this statement.
8
NORTON COUNTY, KANSAS STATEMENT 3
GENERAL FUND Page 1
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverCash Receipts: Actual Budget (Under)
Taxes
Ad Valorem Property 608,345$ 607,547 798
Delinquent 10,445 3,953 6,492
Motor Vehicle 57,077 51,077 6,000
Recreational Vehicle 1,586 1,162 424
16/20M Vehicle 5,470 6,697 (1,227)
Slider (Railroad) Reimbursement 1,830 0 1,830
LAVTR 0 18,000 (18,000)
Intangibles 48,178 17,000 31,178
In Lieu of Taxes 2,354 11,900 (9,546)
Intergovernmental
Mineral Production 1,697 2,000 (303)
Alcoholic Liquor 3,314 2,700 614
State - District Coroner 485 750 (265)
Sales Tax 321,037 320,000 1,037
Federal Mitigation Grant 8,438 0 8,438
State Mitigation Grant 2,812 0 2,812
Licenses, Fees and Permits
Mortgage Registration 38,152 15,000 23,152
County Officer Fees 17,904 19,000 (1,096)
Filing Fees 120 100 20
Sheriff VIN Fees 4,176 4,000 176
Antique Registration Fees 220 200 20
Case Management Administration Fees 18,750 17,500 1,250
Court Fees 7,309 8,500 (1,191)
Tax Forclosure Fees 2,264 0 2,264
Other Fees and Permits 1,180 0 1,180
Charges for Services
Dispatch 67,095 42,300 24,795
Jail Care 3,828 500 3,328
Miscellaneous
Sheriff Work Release 1,000 100 900
Sheriff Phone Commissions 403 150 253
Commissary 4,600 0 4,600
Copy Fees 3,013 0 3,013
Insurance Proceeds 51,189 0 51,189
Miscellaneous 3,339 0 3,339
Interest on Idle Funds 52,335 75,000 (22,665)
Interest on Delinquent Tax 19,311 11,000 8,311
Reimbursed Expenses 47,327 0 47,327 Transfer from Special Vehicle 36,071 0 36,071
Total Cash Receipts 1,452,654 1,236,136 216,518
The notes to the financial statements are an integral part of this statement.
9
NORTON COUNTY, KANSAS STATEMENT 3
GENERAL FUND Page 2
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
(Continued)
Expenditures:
County Commissioners 90,000$ 83,000 7,000
County Clerk 126,298 128,615 (2,317)
County Treasurer 119,976 116,583 3,393
County Attorney 76,304 78,721 (2,417)
Register of Deeds 46,000 47,623 (1,623)
Sheriff 514,796 511,586 3,210
Unified Court - Operating 16,164 22,000 (5,836)
Unified Court - Attorney Fund 40,954 60,000 (19,046)
17th Judicial Court 13,226 17,000 (3,774)
Probation 11,768 14,400 (2,632)
Courthouse General 285,822 350,000 (64,178)
Emergency Preparedness 44,594 37,650 6,944
Data Processing 77,413 75,650 1,763
911 Expense 1,178 0 1,178
Juvenile Detention 1,070 2,500 (1,430)
Reimbursement of District Coroner Expense 2,400 0 2,400
Reimbursement of EMS Expenses 51,922 0 51,922
Transfer to County Equipment Reserve 22,040 0 22,040
Adjustment for Qualifying Budget Credit:Reimbursed Expenses 0 47,327 (47,327)
Total Expenditures 1,541,925 1,592,655 (50,730)
Cash Receipts Over (Under) Expenditures (89,271) Unencumbered Cash, Beginning 607,700
Unencumbered Cash, Ending 518,429$
The notes to the financial statements are an integral part of this statement.
10
NORTON COUNTY, KANSAS STATEMENT 3
ROAD AND BRIDGE FUND Page 3
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 465,281$ 464,698 583
Delinquent 9,458 3,000 6,458
Motor Vehicle 62,230 57,334 4,896
Recreational Vehicle 1,703 1,305 398
16/20M Vehicle 9,729 7,518 2,211
Slider (Railroad) Reimbursement 1,400 0 1,400
In Lieu of Taxes (IRB) 1,801 0 1,801
Intergovernmental
Special City County Highway 299,569 340,194 (40,625)
State Equalization 10,710 8,000 2,710
FEMA Federal Assistance 33,998 0 33,998
FEMA State Assistance 4,533 0 4,533
Miscellaneous 26,515 83,000 (56,485) Reimbursed Expenses 103,773 0 103,773
Total Cash Receipts 1,030,700 965,049 65,651
Expenditures:
Personal Services 451,408 479,539 (28,131)
Contractual Services 186,967 80,060 106,907
Commodities 229,197 405,450 (176,253)
Capital Outlay 5,736 0 5,736
Transfer to Special Machinery and Equipment 0 0 0
Adjustment for Qualifying Budget Credit:
Grants 0 38,531 (38,531) Reimbursed Expenses 0 103,773 (103,773)
Total Expenditures 873,308 1,107,353 (234,045)
Cash Receipts Over (Under) Expenditures 157,392 Unencumbered Cash, Beginning 162,562
Unencumbered Cash, Ending 319,954$
For the Year Ended December 31, 2009
Actual and Budget
Statement of Cash Receipts and Expenditures
The notes to the financial statements are an integral part of this statement.
11
NORTON COUNTY, KANSAS STATEMENT 3
SPECIAL BRIDGE FUND Page 4
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual *Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 48,239$ 48,187 52
Delinquent 1,868 300 1,568
Motor Vehicle 19,833 18,511 1,322
Recreational Vehicle 549 421 128
16/20M Vehicle 2,252 2,427 (175)
Slider (Railroad) Reimbursement 145 0 145 In Lieu of Taxes (IRB) 187 0 187
Total Cash Receipts 73,073 69,846 3,227
Expenditures:
Personal Services 97,802 53,946 43,856
Contractual Services 206 2,200 (1,994) Commodities 1,392 50,000 (48,608)
Total Expenditures 99,400 106,146 (6,746)
Cash Receipts Over (Under) Expenditures (26,327) Unencumbered Cash, Beginning 127,109
Unencumbered Cash, Ending 100,782$
* Exempt from Budget Law per K.S.A. 68-1135
The notes to the financial statements are an integral part of this statement.
12
NORTON COUNTY, KANSAS STATEMENT 3
ANDBE HOME MAINTENANCE FUND Page 5
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 16,147$ 16,358 (211)
Delinquent 314 0 314
Motor Vehicle 2,058 1,913 145
Recreational Vehicle 57 44 13
16/20M Vehicle 259 251 8
In Lieu of Taxes (IRB) 62 0 62 Slider (Railroad) Reimbursement 49 0 49
Total Cash Receipts 18,946 18,566 380
Expenditures:Appropriations to Andbe Home Board 19,000 19,286 (286)
Cash Receipts Over (Under) Expenditures (54) Unencumbered Cash, Beginning 957
Unencumbered Cash, Ending 903$
The notes to the financial statements are an integral part of this statement.
13
NORTON COUNTY, KANSAS STATEMENT 3
COUNTY HEALTH FUND Page 6
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 60,229$ 60,166 63
Delinquent 935 275 660
Motor Vehicle 4,493 4,177 316
Recreational Vehicle 124 95 29
16/20M Vehicle 570 548 22
Slider (Railroad) Reimbursement 181 0 181
In Lieu of Taxes (IRB) 233 0 233
Charges for Services 261,788 191,776 70,012
Home Health 43,494 42,000 1,494
Grants 107,603 80,000 27,603 Reimbursed Expenses 2,483 0 2,483
Total Cash Receipts 482,133 379,037 103,096
Expenditures:
Personal Services 280,139 275,000 5,139
Contractual Services 54,677 37,002 17,675
Commodities 126,225 130,132 (3,907)
Capital Outlay 1,457 1,000 457
Transfer to Health Capital Outlay 31,180 25,000 6,180
Adjustments for Qualifying Budget Credits:
Excess Grants 0 27,603 (27,603) Reimbursed Expenses 0 2,483 (2,483)
Total Expenditures 493,678 498,220 (4,542)
Cash Receipts Over (Under) Expenditures (11,545) Unencumbered Cash, Beginning 11,545
Unencumbered Cash, Ending 0$
The notes to the financial statements are an integral part of this statement.
14
NORTON COUNTY, KANSAS STATEMENT 3
ELECTION FUND Page 7
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Ad Valorem 29,630$ 29,592 38
Delinquent 843 176 667
Motor Vehicle 7,703 7,201 502
Recreational Vehicle 213 164 49
16/20M Vehicle 834 944 (110)
In Lieu of Taxes (IRB) 115 0 115
Slider (Railroad) Reimbursement 89 0 89
Miscellaneous 371 0 371 Reimbursed Expenses 5,887 0 5,887
Total Cash Receipts 45,685 38,077 7,608
Expenditures:
Personal Services 23,110 20,500 2,610
Contractual Services 14,470 17,000 (2,530)
Commodities 1,646 850 796
Transfer to Election Capital Outlay 5,011 0 5,011
Adjustment for Qualifying Budget Credit:Reimbursed Expenses 0 5,887 (5,887)
Total Expenditures 44,237 44,237 0
Cash Receipts Over (Under) Expenditures 1,448 Unencumbered Cash, Beginning 15,737
Unencumbered Cash, Ending 17,185$
The notes to the financial statements are an integral part of this statement.
15
NORTON COUNTY, KANSAS STATEMENT 3
EXTENSION COUNCIL FUND Page 8
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 64,629$ 64,556 73
Delinquent 1,258 401 857
Motor Vehicle 8,453 7,872 581
Recreational Vehicle 233 179 54
16/20M Vehicle 1,025 1,032 (7)
In Lieu of Taxes (IRB) 250 0 250 Slider (Railroad) Reimbursement 194 0 194
Total Cash Receipts 76,042 74,040 2,002
Expenditures:Appropriations to Extension Council Board 75,742 75,600 142
Cash Receipts Over (Under) Expenditures 300 Unencumbered Cash, Beginning 3,058
Unencumbered Cash, Ending 3,358$
For the Year Ended December 31, 2009
Statement of Cash Receipts and Expenditures
Actual and Budget
The notes to the financial statements are an integral part of this statement.
16
NORTON COUNTY, KANSAS STATEMENT 3
NOXIOUS WEED FUND Page 9
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 60,512$ 61,344 (832)
Delinquent 1,166 348 818
Motor Vehicle 7,713 7,174 539
Recreational Vehicle 213 163 50
16/20M Vehicle 972 941 31
Slider (Railroad) Reimbursement 182 0 182
In Lieu of Taxes (IRB) 234 0 234
Charges for Services 111,887 145,979 (34,092)
Miscellaneous 1,496 0 1,496 Reimbursed Expenses 96 0 96
Total Cash Receipts 184,471 215,949 (31,478)
Expenditures:
Personal Services 70,566 61,934 8,632
Contractual Services 9,266 14,668 (5,402)
Commodities 115,964 125,250 (9,286)
Capital Outlay 453 20,400 (19,947)
Transfer to Noxious Weed Capital Outlay 26,099 0 26,099
Adjustment for Qualifying Budget Credit:Reimbursed Expenses 0 96 (96)
Total Expenditures 222,348 222,348 0
Cash Receipts Over (Under) Expenditures (37,877) Unencumbered Cash, Beginning 41,154
Unencumbered Cash, Ending 3,277$
The notes to the financial statements are an integral part of this statement.
17
NORTON COUNTY, KANSAS STATEMENT 3
NOXIOUS WEED DEFICIENCY FUND Page 10
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:Delinquent Taxes 0$ 42 (42)
Expenditures:Commodities 0 83 (83)
Cash Receipts Over (Under) Expenditures 0 Unencumbered Cash, Beginning 82
Unencumbered Cash, Ending 82$
The notes to the financial statements are an integral part of this statement.
18
NORTON COUNTY, KANSAS STATEMENT 3
NOXIOUS WEED CAPITAL OUTLAY FUND Page 11
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual *Budget (Under)
Cash ReceiptsTransfer from Noxious Weed 26,099$ 0 26,099
Expenditures:Capital Outlay 0 28,565 (28,565)
Cash Receipts Over (Under) Expenditures 26,099 Unencumbered Cash, Beginning 44,712
Unencumbered Cash, Ending 70,811$
* Exempt from Budget Law per K.S.A. 2-1318.
The notes to the financial statements are an integral part of this statement.
19
NORTON COUNTY, KANSAS STATEMENT 3
ECONOMIC DEVELOPMENT FUND Page 12
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 111,536$ 111,396 140
Delinquent 1,539 267 1,272
Motor Vehicle 6,464 6,060 404
Recreational Vehicle 179 138 41
16/20M Vehicle 648 795 (147)
In Lieu of Taxes (IRB) 432 0 432
Slider (Railroad) Reimbursement 335 0 335
Miscellaneous 1,200 0 1,200 Reimbursed Expenses 28,068 0 28,068
Total Cash Receipts 150,401 118,656 31,745
Expenditures:
Personal Services 50,825 60,000 (9,175)
Contractual Services 49,090 51,305 (2,215)
Commodities 6,857 7,200 (343)
Capital Outlay 241 2,000 (1,759)
Transfer to Economic Development Capital Outlay 41,560 0 41,560
Adjustment for Qualifying Budget Credit:Reimbursed Expenses 0 28,068 (28,068)
Total Expenditures 148,573 148,573 0
Cash Receipts Over (Under) Expenditures 1,828 Unencumbered Cash, Beginning 3,332
Unencumbered Cash, Ending 5,160$
The notes to the financial statements are an integral part of this statement.
20
NORTON COUNTY, KANSAS STATEMENT 3
SENIOR CITIZENS' SERVICE FUND Page 13
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 40,369$ 40,896 (527)
Delinquent 784 442 342
Motor Vehicle 5,145 4,782 363
Recreational Vehicle 142 109 33
16/20M Vehicle 648 627 21
In Lieu of Taxes (IRB) 156 0 156 Slider (Railroad) Reimbursement 121 0 121
Total Cash Receipts 47,365 46,856 509
Expenditures:Appropriations to City Senior Centers 47,250 48,007 (757)
Cash Receipts Over (Under) Expenditures 115 Unencumbered Cash, Beginning 1,305
Unencumbered Cash, Ending 1,420$
The notes to the financial statements are an integral part of this statement.
21
NORTON COUNTY, KANSAS STATEMENT 3
HISTORICAL PRESERVATION FUND Page 14
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 4,037$ 4,090 (53)
Delinquent 79 54 25
Motor Vehicle 514 478 36
Recreational Vehicle 14 11 3
16/20M Vehicle 65 63 2
In Lieu of Taxes (IRB) 16 0 16 Slider (Railroad) Reimbursement 12 0 12
Total Cash Receipts 4,737 4,696 41
Expenditures:Appropriations to Historical Society 4,700 4,847 (147)
Cash Receipts Over (Under) Expenditures 37 Unencumbered Cash, Beginning 156
Unencumbered Cash, Ending 193$
The notes to the financial statements are an integral part of this statement.
22
NORTON COUNTY, KANSAS STATEMENT 3
SPECIAL ALCOHOL PROGRAM FUND Page 15
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:Alcoholic Liquor Tax 10,146$ 8,200 1,946
Expenditures:Appropriations to Council on Alcohol and Other Drugs 8,200 15,578 (7,378)
Cash Receipts Over (Under) Expenditures 1,946 Unencumbered Cash, Beginning 14,378
Unencumbered Cash, Ending 16,324$
The notes to the financial statements are an integral part of this statement.
23
NORTON COUNTY, KANSAS STATEMENT 3
SPECIAL PARKS AND RECREATION FUND Page 16
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:Alcoholic Liquor Tax 3,314$ 3,300 14
Expenditures:Appropriations to Cities 1,000 7,607 (6,607)
Cash Receipts Over (Under) Expenditures 2,314 Unencumbered Cash, Beginning 6,946
Unencumbered Cash, Ending 9,260$
The notes to the financial statements are an integral part of this statement.
24
NORTON COUNTY, KANSAS STATEMENT 3
911 FUND Page 17
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:911 Tax 22,878$ 29,500 (6,622)
Expenditures:
Contractual Services 22,878 23,000 (122) Capital Outlay 0 6,500 (6,500)
Total Expenditures 22,878 29,500 (6,622)
Cash Receipts Over (Under) Expenditures 0 Unencumbered Cash, Beginning 0
Unencumbered Cash, Ending 0$
The notes to the financial statements are an integral part of this statement.
25
NORTON COUNTY, KANSAS STATEMENT 3
WIRELESS 911 FUND Page 18
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts
Wireless 911 Tax 11,664$ 9,900 1,764 Interest on Idle Funds 67 0 67
Total Cash Receipts 11,731 9,900 1,831
Expenditures:Capital Outlay 2,500 24,653 (22,153)
Cash Receipts Over (Under) Expenditures 9,231 Unencumbered Cash, Beginning 35,915
Unencumbered Cash, Ending 45,146$
The notes to the financial statements are an integral part of this statement.
26
NORTON COUNTY, KANSAS STATEMENT 3
HOSPITAL MAINTENANCE FUND Page 19
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 80,736$ 80,565 171
Delinquent 1,568 930 638
Motor Vehicle 10,291 9,565 726
Recreational Vehicle 284 218 66
16/20M Vehicle 1,296 1,254 42
Slider (Railroad) Reimbursement 243 0 243 In Lieu of Taxes (IRB) 312 0 312
Total Cash Receipts 94,730 92,532 2,198
Expenditures:Appropriations to Hospital Board 94,450 94,471 (21)
Cash Receipts Over (Under) Expenditures 280 Unencumbered Cash, Beginning 3,423
Unencumbered Cash, Ending 3,703$
The notes to the financial statements are an integral part of this statement.
27
NORTON COUNTY, KANSAS STATEMENT 3
EMPLOYEE BENEFITS FUND Page 20
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 851,158$ 850,043 1,115
Delinquent 16,350 5,383 10,967
Motor Vehicle 108,310 100,959 7,351
Recreational Vehicle 2,993 2,298 695
16/20M Vehicle 12,808 13,239 (431)
In Lieu of Taxes (IRB) 3,294 0 3,294
Slider (Railroad) Reimbursement 2,560 0 2,560
Miscellaneous 6,952 0 6,952 Reimbursed Expenses 37,686 0 37,686
Total Cash Receipts 1,042,111 971,922 70,189
Expenditures:
Health Insurance 682,458 818,100 (135,642)
Social Security/Medicare Taxes 170,758 160,000 10,758
Retirement 124,352 117,500 6,852
Workman's Compensation Insurance 90,542 68,000 22,542
Unemployment 228 7,500 (7,272)
Life Insurance 3,721 4,500 (779)
Miscellaneous 12,169 0 12,169
Transfer to Health Care Reimbursement 39,654 0 39,654
Adjustment for Qualifying Budget Credit:Reimbursed Expenses 0 37,686 (37,686)
Total Expenditures 1,123,882 1,213,286 (89,404)
Cash Receipts Over (Under) Expenditures (81,771) Unencumbered Cash, Beginning 433,151
Unencumbered Cash, Ending 351,380$
The notes to the financial statements are an integral part of this statement.
28
NORTON COUNTY, KANSAS STATEMENT 3
APPRAISER'S COST FUND Page 21
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 131,236$ 131,056 180
Delinquent 2,173 0 2,173
Motor Vehicle 12,313 11,459 854
Recreational Vehicle 342 261 81
16/20M Vehicle 1,180 19 1,161
In Lieu of Taxes (IRB) 508 0 508
Slider (Railroad) Reimbursement 395 0 395
Appraiser's Fees 2,057 0 2,057 Reimbursed Expenses 57 0 57
Total Cash Receipts 150,261 142,795 7,466
Expenditures:
Personal Services 103,604 99,310 4,294
Contractual Services 36,240 35,985 255
Commodities 4,537 5,000 (463)
Capital Outlay 0 2,500 (2,500)
Transfer to County Equipment Reserve 148 0 148
Adjustment for Qualifying Budget Credit:Reimbursed Expenses 0 57 (57)
Total Expenditures 144,529 142,852 1,677
Cash Receipts Over (Under) Expenditures 5,732 Unencumbered Cash, Beginning 0
Unencumbered Cash, Ending 5,732$
The notes to the financial statements are an integral part of this statement.
29
NORTON COUNTY, KANSAS STATEMENT 3
4-H MAINTENANCE FUND Page 22
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 9,567$ 9,554 13
Delinquent 158 0 158
Motor Vehicle 898 854 44
Recreational Vehicle 25 19 6
16/20M Vehicle 86 112 (26)
In Lieu of Taxes (IRB) 37 0 37
Slider (Railroad) Reimbursement 29 0 29
Rent 2,435 0 2,435 Miscellaneous 20 0 20
Total Cash Receipts 13,255 10,539 2,716
Expenditures:
Personal Services 2,400 2,400 0
Contractual Services 6,877 8,600 (1,723)
Commodities 496 1,000 (504) Capital Outlay 302 0 302
Total Expenditures 10,075 12,000 (1,925)
Cash Receipts Over (Under) Expenditures 3,180 Unencumbered Cash, Beginning 5,538
Unencumbered Cash, Ending 8,718$
The notes to the financial statements are an integral part of this statement.
30
NORTON COUNTY, KANSAS STATEMENT 3
FAIR FUND Page 23
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 10,092$ 10,071 21
Delinquent 167 0 167
Motor Vehicle 947 805 142
Recreational Vehicle 27 18 9
16/20M Vehicle 91 106 (15)
In Lieu of Taxes (IRB) 39 0 39 Slider (Railroad) Reimbursement 30 106 (76)
Total Cash Receipts 11,393 11,106 287
Expenditures:Appropriations to Fair Board 11,000 11,000 0
Cash Receipts Over (Under) Expenditures 393 Unencumbered Cash, Beginning 5
Unencumbered Cash, Ending 398$
The notes to the financial statements are an integral part of this statement.
31
NORTON COUNTY, KANSAS STATEMENT 3
SOIL CONSERVATION FUND Page 24
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 10,415$ 10,391 24
Delinquent 172 0 172
Motor Vehicle 978 1,157 (179)
Recreational Vehicle 27 26 1
16/20M Vehicle 94 152 (58)
In Lieu of Taxes (IRB) 40 0 40 Slider (Railroad) Reimbursement 31 0 31
Total Cash Receipts 11,757 11,726 31
Expenditures:Appropriations to Soil Conservation District 11,951 12,000 (49)
Cash Receipts Over (Under) Expenditures (194) Unencumbered Cash, Beginning 467
Unencumbered Cash, Ending 273$
The notes to the financial statements are an integral part of this statement.
32
NORTON COUNTY, KANSAS STATEMENT 3
AIRPORT FUND Page 25
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 32,738$ 32,691 47
Delinquent 542 0 542
Motor Vehicle 3,072 4,022 (950)
Recreational Vehicle 85 92 (7)
16/20M Vehicle 294 527 (233)
In Lieu of Taxes (IRB) 127 0 127
Slider (Railroad) Reimbursement 99 0 99
Miscellaneous 1,464 0 1,464 Residual Equity Transfer from Airport Grant 6,348 0 6,348
Total Cash Receipts 44,769 37,332 7,437
Expenditures:
Appropriations to Airport Board 9,900 37,900 (28,000) Contractual Services 3,964 0 3,964
Total Expenditures 13,864 37,900 (24,036)
Cash Receipts Over (Under) Expenditures 30,905 Unencumbered Cash, Beginning 0
Unencumbered Cash, Ending 30,905$
The notes to the financial statements are an integral part of this statement.
33
NORTON COUNTY, KANSAS STATEMENT 3
MENTAL HEALTH FUND Page 26
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual *Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 25,715$ 25,674 41
Delinquent 426 198 228
Motor Vehicle 2,412 2,711 (299)
Recreational Vehicle 67 62 5
16/20M Vehicle 231 355 (124)
In Lieu of Taxes (IRB) 100 0 100 Slider (Railroad) Reimbursement 77 0 77
Total Cash Receipts 29,028 29,000 28
Expenditures:Appropriations to Highplains Mental Health 28,000 29,000 (1,000)
Cash Receipts Over (Under) Expenditures 1,028 Unencumbered Cash, Beginning 23
Unencumbered Cash, Ending 1,051$
* Exempt from Budget Law per K.S.A. 19-4007
The notes to the financial statements are an integral part of this statement.
34
NORTON COUNTY, KANSAS STATEMENT 3
MENTAL RETARDATION FUND Page 27
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual *Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 47,877$ 47,809 68
Delinquent 793 369 424
Motor Vehicle 4,492 5,045 (553)
Recreational Vehicle 125 115 10
16/20M Vehicle 430 662 (232)
In Lieu of Taxes (IRB) 185 0 185
Slider (Railroad) Reimbursement 144 0 144 Transfer from General 0 0 0
Total Cash Receipts 54,046 54,000 46
Expenditures:Appropriations to Developmental Services 52,500 54,000 (1,500)
Cash Receipts Over (Under) Expenditures 1,546 Unencumbered Cash, Beginning 0
Unencumbered Cash, Ending 1,546$
* Exempt from Budget Law per K.S.A. 19-4007
The notes to the financial statements are an integral part of this statement.
35
NORTON COUNTY, KANSAS STATEMENT 3
DISTRICT CORONER Page 28
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:Reimbursed Expense 2,400$ 0 2,400
Expenditures:
Contractual 2,400 0 2,400
Adjustment for Qualifying Budget Credit:Reimbursed Expenses 0 2,400 (2,400)
Total Expenditures 2,400 2,400 0
Cash Receipts Over (Under) Expenditures 0 Unencumbered Cash, Beginning 0
Unencumbered Cash, Ending 0$
The notes to the financial statements are an integral part of this statement.
36
NORTON COUNTY, KANSAS STATEMENT 3
BRIDGE BOND AND INTEREST FUND Page 29
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 105,724$ 105,569 155
Delinquent 3,385 2,300 1,085
Motor Vehicle 31,793 29,528 2,265
Recreational Vehicle 876 672 204
16/20M Vehicle 4,137 3,872 265
Slider (Railroad) Reimbursement 318 0 318
In Lieu of Taxes (IRB) 409 0 409 Interest on Idle Funds 61 0 61
Total Cash Receipts 146,703 141,941 4,762
Expenditures:
Principal 100,000 100,000 0
Interest 15,500 15,500 0 Cash Basis Reserve 0 65,000 (65,000)
Total Expenditures 115,500 180,500 (65,000)
Cash Receipts Over (Under) Expenditures 31,203 Unencumbered Cash, Beginning 45,409
Unencumbered Cash, Ending 76,612$
The notes to the financial statements are an integral part of this statement.
37
NORTON COUNTY, KANSAS STATEMENT 3
SOLID WASTE FUND Page 30
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Delinquent 209$ 0 209
Motor Vehicle 107 0 107
Recreational Vehicle 1 0 1
16/20M Vehicle 365 0 365
Charges for Services 210,933 143,279 67,654
Recycling 7,502 20,830 (13,328) Miscellaneous 401 0 401
Total Cash Receipts 219,518 164,109 55,409
Expenditures:
Personal Services 96,932 97,000 (68)
Contractual Services 124,095 129,335 (5,240)
Commodities 15,001 23,080 (8,079)
Capital Outlay 849 20,000 (19,151) Transfer to Solid Waste Capital Outlay 32,538 0 32,538
Total Expenditures 269,415 269,415 0
Cash Receipts Over (Under) Expenditures (49,897) Unencumbered Cash, Beginning 105,306
Unencumbered Cash, Ending 55,409$
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
The notes to the financial statements are an integral part of this statement.
38
NORTON COUNTY, KANSAS STATEMENT 3
EMS - AMBULANCE FUND Page 31
Statement of Cash Receipts and Expenditures
Actual and Budget
For the Year Ended December 31, 2009
Variance
OverActual Budget (Under)
Cash Receipts:
Taxes
Ad Valorem Property 58,332$ 58,276 56
Delinquent 1,304 450 854
Motor Vehicle 9,567 8,876 691
Recreational Vehicle 263 202 61
16/20M Vehicle 1,277 1,164 113
In Lieu of Taxes (IRB) 226 0 226
Slider (Railroad) Reimbursement 175 0 175
State Grant 6,270 0 6,270
Charges for Services 184,159 250,000 (65,841)
Miscellaneous 6,449 0 6,449 Reimbursed Expenses 52,106 0 52,106
Total Cash Receipts 320,128 318,968 1,160
Expenditures:
Personal Services 243,676 254,000 (10,324)
Contractual Services 58,445 71,825 (13,380)
Commodities 16,978 40,525 (23,547)
Capital Outlay 989 25,000 (24,011)
Miscellaneous 40 0 40
Adjustment for Qualifying Budget Credit:Reimbursed Expenses 0 52,106 (52,106)
Total Expenditures 320,128 443,456 (123,328)
Cash Receipts Over (Under) Expenditures 0 Unencumbered Cash, Beginning 0
Unencumbered Cash, Ending 0$
The notes to the financial statements are an integral part of this statement.
39
NORTON COUNTY, KANSAS STATEMENT 3
Any Nonbudgeted Fund Page 32
Statement of Cash Receipts and Expenditures
Actual
For the Year Ended December 31, 2009
County Special Economic
Health County Machinery Development
Capital Equipment and CapitalOutlay Reserve Equipment Outlay
Cash Receipts:
Transfer from General 0$ 22,040 0 0
Transfer from Election 0 5,011 0 0
Transfer from County Health 31,180 0 0 0
Transfer from Appraiser's Cost 0 148 0 0 Transfer from Economic Development 0 0 0 41,560
Total Cash Receipts 31,180 27,199 0 41,560
Expenditures:
Capital Outlay 19,551 15,839 0 14,829
Lease Principal Payment 0 0 22,150 0 Lease Interest Payment 0 0 4,288 0
Total Expenditures 19,551 15,839 26,438 14,829
Cash Receipts Over (Under) Expenditures 11,629 11,360 (26,438) 26,731
Unencumbered Cash, Beginning 49,958 330,853 574,883 120,087
Unencumbered Cash, Ending 61,587$ 342,213 548,445 146,818
The notes to the financial statements are an integral part of this statement.
40
NORTON COUNTY, KANSAS STATEMENT 3
Any Nonbudgeted Fund Page 33
Statement of Cash Receipts and Expenditures
Actual
For the Year Ended December 31, 2009
Register
Special of Deeds Attorney'sVehicle Technology Training
Cash Receipts:
Fees 57,424$ 6,274 879
State of Kansas 1,225 0 0 Interest on Idle Funds 139 0 0
Total Cash Receipts 58,788 6,274 879
Expenditures:
Personal Services 9,251 0 0
Contractual Services 4,469 5,757 337
Commodities 9,061 110 0
Capital Outlay 1,499 785 0 Transfer to General 36,071 0 0
Total Expenditures 60,351 6,652 337
Cash Receipts Over (Under) Expenditures (1,563) (378) 542 Unencumbered Cash, Beginning 36,071 16,985 157
Unencumbered Cash, Ending 34,508$ 16,607 699
The notes to the financial statements are an integral part of this statement.
41
NORTON COUNTY, KANSAS STATEMENT 3
Any Nonbudgeted Fund Page 34
Statement of Cash Receipts and Expenditures
Actual
For the Year Ended December 31, 2009
EMS Special Law Special
Memorial Enforcement Prosecutor's KellingFund Trust Trust Fund
Cash Receipts:
Fees 0$ 1,900$ 0 0
Donations 1,059 0$ 0 0 Miscellaneous 75 0 0 0
Total Cash Receipts 1,134 1,900 0 0
Expenditures:
Contractual Services 0 0 0 200 Commodities 0 0 0 141
Total Expenditures 0 0 0 341
Cash Receipts Over (Under) Expenditures 1,134 1,900 0 (341) Unencumbered Cash, Beginning 0 3,577 175 1,500
Unencumbered Cash, Ending 1,134$ 5,477$ 175 1,159
The notes to the financial statements are an integral part of this statement.
42
NORTON COUNTY, KANSAS STATEMENT 3
Any Nonbudgeted Fund Page 35
Statement of Cash Receipts and Expenditures
Actual
For the Year Ended December 31, 2009
Health Care Wireless
Reim- 911 Hansen Airportbursement Grant Grant Grant
Cash Receipts:
Grant Proceeds 0$ 17,483 0 0
State Grant 0 0 0 0
Local Matching Funds 0 0 0 0 Transfer from Employee Benefits 39,654 0 0 0
Total Cash Receipts 39,654 17,483 0 0
Expenditures:
Employee Health Care Reimbursements 39,654 0 0
Project Expenses 0 17,483 0 0 Residual Equity Transfer to Airport 0 0 0 6,348
Total Expenditures 39,654 17,483 0 6,348
Cash Receipts Over (Under) Expenditures 0 0 0 (6,348) Unencumbered Cash, Beginning 0 0 50,000 6,348
Unencumbered Cash, Ending 0$ 0 50,000 0
The notes to the financial statements are an integral part of this statement.
43
NORTON COUNTY, KANSAS STATEMENT 3
Any Nonbudgeted Fund Page 36
Statement of Cash Receipts and Expenditures
Actual
For the Year Ended December 31, 2009
Bridge Bridge EMS
Re- Construction Buildingconstruction 2004 Construction
Cash Receipts:
General Obligation Bonds 0$ 0 200,000
Certificate of Participation 0 0 413,230
Grant 0 0 188,712 Interest on Idle Funds 6,087 0 0
Total Cash Receipts 6,087 0 801,942
Expenditures:
Contractual Services 0 11,316 35,357
Commodities 0 82,912 0 Capital Outlay 0 0 763,167
Total Expenditures 0 94,228 798,524
Cash Receipts Over (Under) Expenditures 6,087 (94,228) 3,418 Unencumbered Cash, Beginning 512,570 201,519 0
Unencumbered Cash, Ending 518,657$ 107,291 3,418
The notes to the financial statements are an integral part of this statement.
44
NORTON COUNTY, KANSAS STATEMENT 3
Any Nonbudgeted Fund Page 37
Statement of Cash Receipts and Expenditures
Actual
For the Year Ended December 31, 2009
Solid Waste
Capital Ambulance LandfillOutlay Equipment Closure
Cash Receipts:
Sale of Vehicle 0$ 484 0 Transfer from Solid Waste 32,538 0 0
Total Cash Receipts 32,538 484 0
Expenditures:Capital Outlay 65,313 0 0
Total Expenditures 65,313 0 0
Cash Receipts Over (Under) Expenditures (32,775) 484 0 Unencumbered Cash, Beginning 160,552 10,573 10,000
Unencumbered Cash, Ending 127,777$ 11,057 10,000
The notes to the financial statements are an integral part of this statement.
45
NORTON COUNTY, KANSAS STATEMENT 3
Any Nonbudgeted Fund Page 38
Statement of Cash Receipts and Expenditures
Actual
For the Year Ended December 31, 2009
Juvenile
Court Justice
Trustee Case Juvenile Program Management Director
Cash Receipts:
K.S.A. 23-497 Fees 188,752$ 0 0
State Aid 0 188,416 6,093
Interest on Idle Funds 0 630 513
Miscellaneous 5,135 1,027 0 Reimbursed Expenses 4 3,410 0
Total Cash Receipts 193,891 193,483 6,606
Expenditures:
Operations 200,025 195,019 3,505
Transfer to Diversion 0 205 0
Transfer to Juvenile Intensive Supervision Probation 0 359 0
Transfer to Junenile Intake 0 103 0 Transfer to Juvenile Justice Authority 0 12,714 612
Total Expenditures 200,025 208,400 4,117
Cash Receipts Over (Under) Expenditures (6,134) (14,917) 2,489 Unencumbered Cash, Beginning 70,359 75,174 118
Unencumbered Cash, Ending 64,225$ 60,257 2,607
The notes to the financial statements are an integral part of this statement.
46
NORTON COUNTY, KANSAS STATEMENT 3
Any Nonbudgeted Fund Page 39
Statement of Cash Receipts and Expenditures
Actual
For the Year Ended December 31, 2009
Juvenile
Justice JuvenileAuthority Intake
Cash Receipts:
Fees 12,116$ 0
State Aid 0 107,949
Interest on Idle Funds 401 0
Miscellaneous 501 0
Reimbursed Expenses 576 0
Transfer from Juvenile Justice Case Management 12,714 0
Transfer from Case Management 0 103 Transfer from Juvenile Director 612 0
Total Cash Receipts 26,920 108,052
Expenditures:Operations 991 95,121
Total Expenditures 991 95,121
Cash Receipts Over (Under) Expenditures 25,929 12,931
Unencumbered Cash, Beginning 21,865 27,749
Unencumbered Cash, Ending 47,794$ 40,680
The notes to the financial statements are an integral part of this statement.
47
NORTON COUNTY, KANSAS STATEMENT 3
Any Nonbudgeted Fund Page 40
Statement of Cash Receipts and Expenditures
Actual
For the Year Ended December 31, 2009
Juvenile
Intensive
Supervision CommunityProbation Diversion Mobilization
Cash Receipts:
State Aid 245,060$ 128,622 76,943
Miscellaneous 0 1,000
Reimbursed Expenses 31 0 0
Transfer from Case Management 359 205
Transfer from Family Education 0 3,837 0
Total Cash Receipts 245,450 133,664 76,943
Expenditures:
Operations 215,173 134,648 81,332
Total Expenditures 215,173 134,648 81,332
Cash Receipts Over (Under) Expenditures 30,277 (984) (4,389) Unencumbered Cash, Beginning 63,074 47,063 15,939
Unencumbered Cash, Ending 93,351$ 46,079 11,550
The notes to the financial statements are an integral part of this statement.
48
NORTON COUNTY, KANSAS STATEMENT 3
Any Nonbudgeted Fund Page 41
Statement of Cash Receipts and Expenditures
Actual
For the Year Ended December 31, 2009
Parental
Parent Family ModelingTraining Education Grant
Cash Receipts:
State Aid 0$ 30,352 3,837 Donations 2,571 0 0
Total Cash Receipts 2,571 30,352 3,837
Expenditures:
Operations 112 50,574 20,360
Transfer to Diversion 0 0 3,837
Transfer to Thinking for a Change 0 562 0
Total Expenditures 112 51,136 24,197
Cash Receipts Over (Under) Expenditures 2,459 (20,784) (20,360)
Unencumbered Cash, Beginning 0 27,636 32,606
Unencumbered Cash, Ending 2,459$ 6,852 12,246
The notes to the financial statements are an integral part of this statement.
49
NORTON COUNTY, KANSAS STATEMENT 3
Any Nonbudgeted Fund Page 42
Statement of Cash Receipts and Expenditures
Actual
For the Year Ended December 31, 2009
Norton County
Alcohol Northwest Rural
and Drug Thinking Bioterrorism BusinessTest for a Change Region Enterprise
Cash Receipts:
Federal Aid 0$ 0 30,737 0
State Aid 0 16,889 0 0
Fees 4,583 10,000 0 0
Interest on Idle Funds 0 0 24 157
Loan Payments 0 0 0 15,176
Miscellaneous 0 1,000 0 0
Reimbursed Expenses 0 941 0 0 Transfer from Family Education 0 562 0 0
Total Cash Receipts 4,583 29,392 30,761 15,333
Expenditures:
Operations 3,768 33,181 47,596 15 Loan Advances 0 0 0 5,000
Total Expenditures 3,768 33,181 47,596 5,015
Cash Receipts Over (Under) Expenditures 815 (3,789) (16,835) 10,318 Unencumbered Cash, Beginning 1,164 7,450 7,661 33,651
Unencumbered Cash, Ending 1,979$ 3,661 (9,174) 43,969
The notes to the financial statements are an integral part of this statement.
50
NORTON COUNTY, KANSAS STATEMENT 4
Agency Funds Page 1
Summary of Cash Receipts and Cash Disbursements
For the Year Ended December 31, 2009
Beginning Ending
Cash Cash Cash Cash
Fund Balance Receipts Disbursements Balance
Distributable Funds:
Current Tax 3,398,363$ 5,711,908 5,694,911 3,415,360
Advance Tax 0 342 342 0
Machinery & Equipment (Slider) Reimbursement 0 21,438 21,438 0
Delinquent Tax 12,980 120,997 119,767 14,210
Motor Vehicle Sales Tax 17,302 294,781 283,876 28,207
Motor Vehicle Property Tax 23,694 669,712 677,081 16,325
Recreational Vehicle Tax 131 19,072 18,491 712
Escrow Account 60 4,197 4,252 5
Total Distributable Funds 3,452,530 6,842,447 6,820,158 3,474,819
State Funds:
General 0 7 7 0
State Education Building 0 47,391 47,391 0
Institutional Building 0 23,695 23,695 0
Total State Funds 0 71,093 71,093 0
Subdivision Funds:
Libraries 0 28,151 28,151 0
Cities 1,067 1,020,750 1,019,805 2,012
Townships 0 1,904 1,904 0
School Districts 0 1,880,635 1,880,638 (3)
Cemeteries 13 40,593 40,591 15
Fire Districts 0 85,225 85,225 0
Irrigation Districts 22,701 38,335 38,251 22,785
Total Subdivision Funds 23,781 3,095,593 3,094,565 24,809
The notes to the financial statements are an integral part of this statement.
51
NORTON COUNTY, KANSAS STATEMENT 4
Agency Funds Page 2
Summary of Cash Receipts and Cash Disbursements
For the Year Ended December 31, 2009
Beginning Ending
Cash Cash Cash Cash
Fund Balance Receipts Disbursements Balance
County Officer Accounts:
Sheriff 1,307$ 13,322 13,702 927
Register of Deeds 5,283 57,333 60,836 1,780
Clerk of District Court:
Court Trust 18,519 308,102 269,698 56,923
Law Library 26,280 4,988 3,673 27,595
County Treasurer:
Auto Fund 7 422,630 422,583 54
Drivers License 0 12,767 12,767 0
Heritage Trust 732 1,518 1,969 281
Diversion Agreement 14,485 3,241 7,364 10,362
Unclaimed Monies 3,783 0 0 3,783
Change Check Clearing 0 5,017 5,017 0
Credit Card 358 57 415 0
Worthless Check Administrative Fee 1,130 303 0 1,433
Long/Short (358) 1,169 767 44
Strays Sold by Sheriff 6,765 1,091 0 7,856
Total County Officer Accounts 78,291 831,538 798,791 111,038
Total Agency Funds 3,554,602$ 10,840,671 10,784,607 3,610,666
The notes to the financial statements are an integral part of this statement.
52
53
NORTON COUNTY, KANSASNotes to the Financial Statements
December 31, 2009
1. Summary of Significant Accounting Policies
Reporting Entity
Norton County, Kansas, the primary government, operates as a county in accordance with the laws of the State of Kansas. The County operates under a commission form of government and provides the following services: public safety (sheriff), roads, sanitation (landfill), health and social services, culture-recreation, public improvements and general administrative services.
Principles Determining Scope of Reporting Entity
Generally accepted accounting principles require government financial statements to include the primary government and its component units. Component units of a governmental entity are legally separate entities for which the primary government is considered to be financially accountable and for which the nature and significance of their relationship with the primary government are such that exclusion would cause the combined financial statements to be misleading or incomplete. The primary government is considered to be financially accountable if it appoints a majority of an organization’s governing body and imposes its will on that organization. The primary government may also be financial accountable if an organization is fiscally dependent on the primary government, regardless of the authority of the organization’s governing board.
Based on the application of the criteria set forth by the Governmental Accounting Standards Board, management has determined that the following are component units of the County:
Norton County Hospital
Financial information for the Norton County Hospital has not been reported in the County’s financial statements. Accordingly, these financial statements are not a complete presentation in accordance with generally accepted accounting principles.
Norton County Hospital. A seven-member board is appointed by the County Commission to oversee the operation of the county’s hospital. The hospital can sue and be sued, and can buy, sell or lease real property. The County annually levies a tax for the maintenance of the hospital. The Hospital Board must obtain approval from the County Commission for bond issuances. The audited financial statements for the Norton County Hospital are available at the Norton County Clerk’s office.
Fund Accounting
In governmental accounting, a fund is defined as an independent fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations.
The following types of funds comprise the financial activities of the County for the year 2009:
54
Notes to the Financial Statements - (Continued) Page Two
Governmental Funds:
General Fund--To account for all unrestricted resources except those required to be accounted for in another fund.
Special Revenue Funds--To account for the proceeds of specific revenue sources (other than specialassessments or major capital projects) that are restricted by law or administrative action to expenditure for specified purposes.
Debt Service Fund--To account for the accumulation of resources for, and the payment of, interest and principal on general long-term debt, and the financing of special assessments which are general obligations of the County.
Capital Projects Funds--To account for financial resources segregated for the acquisition of major capital facilities (other than those financed by enterprise funds).
Proprietary Funds:
Enterprise Funds—To account for operations that are financed and operated in a manner similar to private business enterprises--where the stated intent is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges--or where periodic determination of revenues earned, expenses incurred, and/or net income is deemed appropriate for capital maintenance, public policy, management control, accountability, or other purposes.
Fiduciary Funds:
Private Purpose Trust and Agency Funds--To account for assets held by the County in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds.
Reimbursed Expenditures
Reimbursed expenses are defined as repayments of amounts remitted on behalf of another party. All reimbursed expenses shown in the financial statements meet the following criteria: 1) the related disbursement was made in the current year on behalf of the payee, 2) the item paid for was directly identifiable as having been used by or provided to the payee, and 3) the amount of the reimbursed expense was directly tied to the amount of the original cash disbursement.
Statutory Basis of Accounting
The statutory basis of accounting, as used in the preparation of these statutory basis financial statements, is designed to demonstrate compliance with the cash basis and budget laws of the State of Kansas. Cash receipts are recognized when the cash balance of a fund is increased. Expenditures include disbursements, accounts payable, and encumbrances, with disbursements being adjusted for prior year’s accounts payable and encumbrances. Encumbrances are commitments related to unperformed (executory) contracts for goods and services, and are usually evidenced by a purchase order or written contract. For an interfund transaction, a cash receipt is recorded in the fund receiving cash from anotherfund, and an expenditure is charged in the fund from which the transfer is made.
The County has approved a resolution that is in compliance with K.S.A. 75-1120a(c), waiving the requirement for application of generally accepted accounting principles and allowing the County to use the statutory basis of accounting.
55
Notes to the Financial Statements - (Continued) Page Three
Departure from Accounting Principles Generally Accepted in the United States of America
The basis of accounting described above results in a financial statement presentation, which shows cash receipts, expenditures, cash and unencumbered cash balances, and expenditures compared to budget. Balance sheets that would have shown non-cash assets such as receivables, inventories, and prepaid expense, liabilities such as deferred revenue and matured principal and interest payable, and reservations of the fund balance are not presented. Under accounting principles generally accepted in the United States of America, encumbrances are only recognized as a reservation of fund balance; encumbrances outstanding at year-end do not constitute expenditures or liabilities. Consequently, the expenditures as reported do not present the cost of goods and services received during the fiscal year in accordance with accounting principles generally accepted in the United States of America. Capital assets that account for the land, building, and equipment owned by the municipality are not presented in the financial statements. Also, long-term debt such as general obligation bonds, revenue bonds, capital leases, temporary notes, and compensated absences are not presented in the financial statements.
2. Budgetary Information
Kansas statutes require that an annual operating budget be legally adopted for the general fund, special revenue funds (unless specifically exempted by statute), debt service funds and enterprise funds. The statutes provide for the following sequence and timetable in adoption of budgets:
1 Preparation of the budget for the succeeding calendar year on or before August 1st.
2. Publication in local newspaper of the proposed budget and notice of public hearing on the budget on or before August 5th.
3. Public hearing on or before August 15th, but at least ten days after publication of notice of hearing.
4. Adoption of final budget on or before August 25th.
The statutes allow for the governing body to increase the originally adopted budget for previously unbudgeted increases in revenue other than ad valorem property taxes. To do this, a notice of public hearing to amend the budget must be published in the local newspaper. At least ten days after publication the hearing may be held and the governing body may amend the budget at that time. The Solid Waste, and County Health funds were amended in this manner during the year ended December 31, 2009.
The statutes permit transferring budgeted amounts between line items within an individual fund. However, such statutes prohibit expenditures in excess of the total amount of the adopted budget of expenditures of individual funds. Budget comparison statements are presented for each fund showing actual receipts and expenditures compared to legally budgeted receipts and expenditures.
All legal annual operating budgets are prepared using the statutory basis of accounting, in which, revenues are recognized when cash is received and expenditures include disbursements, accounts payable, and encumbrances, with disbursements being adjusted for prior year’s accounts payable and encumbrances. Encumbrances are commitments related to unperformed (executory) contracts for goods and services, and are usually evidenced by a purchase order or written contract. Any unused budgeted expenditure authority lapses at year-end.
56
Notes to the Financial Statements - (Continued) Page Four
A legal operating budget is not required for capital projects funds, fiduciary funds, permanent funds and the following funds:
Statutory Authority
for Exemption
Special Revenue Funds:
Special Bridge K.S.A. 68-1135
Noxious Weed Capital Outlay K.S.A. 2-1318
Mental Health K.S.A. 19-4007
Mental Retardation K.S.A. 19-4007
County Health Capital Outlay K.S.A. 65-204
County Equipment Reserve K.S.A. 19-119
Special Machinery and Equipment K.S.A. 68-141g
Economic Development Capital Outlay K.S.A. 19-120
Special Vehicle K.S.A. 8-145
Register of Deeds Technology K.S.A. 28-115a
Attorney's Training K.S.A. 28-170a
EMS Memorial Fund K.S.A. 79-2925
Special Law Enforcement Trust K.S.A. 60-4117
Special Prosecutor's Trust K.S.A. 60-4117
Kelling Fund K.S.A. 79-2925
Health Care Reimbursement K.S.A. 12-2615Wireless 911 Grant K.S.A. 12-16,111
Hansen Grant K.S.A. 79-2925
Airport Grant K.S.A. 12-1663
Enterprise Funds:
Solid Waste Capital Outlay K.S.A. 65-204
Ambulance Equipment K.S.A. 12-110d
Landfill Closure K.S.A. 65-204
Spending in funds which are not subject to the legal annual operating budget requirement is controlled by federal regulations, other statutes, or by the use of internal spending limits established by the governing body.
3. Property Taxes
Property taxes are levied November 1st of the calendar year. A lien is placed on the property when the taxes are levied. The taxes are due one-half on December 20th and one-half the following May 10th. Any taxes unpaid at the due dates are considered delinquent. Collection of current year property tax by the County Treasurer is not completed, apportioned nor distributed to the various subdivisions until the succeeding year; such procedure being in conformity with governing state statutes. Consequently, current year property taxes receivable are not available as a resource that can be used to finance the current year operation of the County and therefore are not susceptible to accrual.
It is not practicable to apportion delinquent taxes held by the County Treasurer at the end of the audit period and, further, the amounts thereof are not material to the financial statements taken as a whole.
57
Notes to the Financial Statements - (Continued) Page Five
4. Inventories and Prepaid Expenses
Inventories and prepaid expenses, which benefit future periods, are recorded as expenditures during the year of purchase.
5. Deposits and Investments
As of December 31, 2009, the County had the following investments. Certificates of deposit are considered as a component of deposits.
Less than
Investment Type Fair Value 1 Year 1 - 2 Years Rating
Kansas Municipal Investment Pool 80,932$ 80,932 0 S&P AAAf/S1+
Investment Maturities (in Years)
K.S.A. 9-1401 establishes the depositories which may be used by the County. The statute requires banks eligible to hold the County’s funds have a main or branch bank in the county in which the municipality is located and the banks provide an acceptable rate of return on the funds. In addition, K.S.A. 9-1402 requires the banks to pledge securities for deposits in excess of FDIC coverage. The County has no other policies that would further limit interest rate risk.
K.S.A. 12-1675 limits the County’s investment of idle funds to time deposits, open accounts, and certificates of deposit with allowable financial institutions; U.S. government securities; temporary notes; no-fund warrants; repurchase agreements; and the Kansas Municipal Investment Pool. The County has no investment policy that would further limit it’s investment choices. The rating of the County’s investments is noted above.
Concentration of Credit Risk
State statues place no limit on the amount the County may invest in any one issuer as long as the investments are adequately secured under K.S.A. 9-1402 and 9-1405.
Custodial Credit Risk – Deposits
Custodial credit risk is the risk that in the event of a bank failure, the County’s deposits may not be returned to it. State statutes require the County’s deposits in financial institutions to be entirely covered by federal depository insurance or by collateral held under a joint custody receipt issued by a bank within the State of Kansas, the Federal Reserve Bank of Kansas City, or the Federal Home Loan Bank of Topeka, except during designated “peak periods” when required coverage is 50%. The County’s designated “peak periods” are as follows:
Financial Institution From To From To
First State Bank, Norton, Kansas December 15 February 13 May 10 July 9First Security Bank & Trust, Norton, Kansas December 20 February 19 May 1 June 30The Bank, Norton, Kansas December 15 February 13 May 10 July 9Almena State Bank, Almena, Kansas December 10 February 8 May 10 July 9
Period Period
58
Notes to the Financial Statements - (Continued) Page Six
At December 31, 2009, the County’s carrying amount of deposits was $7,451,439 and the bank balance was $8,123,146. The bank balance was held by four banks resulting in a concentration of credit risk. Of the bank balance, $2,908,187 was covered by federal depository insurance, $899,007 by deposit guaranty bonds issued by a commercial underwriter naming the County as the designated depository account owner, $4,041,907 was collateralized with securities held by the pledging financial institutions’ agents in the County’s name, and the balance of $28,642 was unsecured under a designated peak period.
Custodial Credit Risk – Investments
For an investment, this is the risk that, in the event of the failure of the issuer or counterparty, the County will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. State statutes require investments to be adequately secured.
At December 31, 2009, the County had invested $80,932 in the State’s municipal investment pool. The municipal investment pool is under the oversight of the Pooled Money Investment Board. The board is comprised of the State Treasurer and four additional members appointed by the State Governor. The board reports annually to the Kansas legislature. State pooled monies may be invested in direct obligations of, or obligations that are insured as to principal and interest, by the U.S. government or any agency thereof, with maturities up to four years. No more than ten percent of those funds may be invested in mortgage-backed securities. In addition, the State pool may invest in repurchase agreements with Kansas banks or with primary government securities dealers.
6. Compensated Absences Primary Government
Vacation Pay
The County’s full time employees accumulate vacation time at the rate of four hours per month for the first two years of employment; eight hours per month for three through ten years; twelve hours per monthfor eleven through twenty years; and sixteen hours per month over twenty years. Part-time employees receive vacation credit at the rate of one-half of the benefit the employee would earn if the employee were full-time. Temporary and seasonal employees do not earn vacation credit. Employees can carry eighty hours over to the next year. The cost of accumulated vacation pay as of December 31, 2009 was $65,988.
Sick Leave
The County’s full time employees accumulate sick leave at the rate of eight hours per month. Part-time employees earn four hours of sick leave for each month of service. Temporary and seasonal employees do not earn sick leave. Employees may accrue not more than nine hundred sixty hours of sick leave. Employees who accumulate more than nine hundred sixty hours of sick leave by the end of the year are paid for the excess hours up to a maximum of eighty hours at the same rate of pay at which the sick leave was accumulated. Any remaining accumulated sick days are not paid. The cost of accumulated sick leave as of December 31, 2009 was $177,570.
59
Notes to the Financial Statements - (Continued) Page Seven
7. Defined Benefit Pension Plan
Plan Description
Norton County 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 establishes and amends 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 (611 South Kansas, Suite 100, Topeka, Kansas 66603) or by calling 1-888-275-5737.
Funding Policy
K.S.A. 74-4919 establishes the KPERS member-employee contribution rate at 4 percent of covered salary. The employer collects and remits member-employee contributions according to the provisions of Section 414(h) of the Internal Revenue Code. State law provides that the employer contribution rate bedetermined annually based on the results of an annual actuarial valuation. KPERS is funded on an actuarial reserve basis. State law sets a limitation on annual increases in the contribution rates for KPERS employers. The employer rate established for calendar year 2009, which includes pension contributions and Group Death Disability Insurance, was 6.54 percent. The County’s employer contribution to KPERS for the years ending December 31, 2009, 2008, and 2007 were $173,499, $138,984and $110,100 respectively, equal to the required contributions for each year.
8. Other Post Employment Benefits
As provided by K.S.A. 12- 5040, the County allows retirees to participate in the group health insurance plan. While each retiree pays the full amount of the applicable premium, conceptually, the County is subsidizing the retirees because each participant is charged a level of premium regardless of age. However, the cost of this subsidy has not been quantified in these financial statements.
Under the Consolidated Omnibus Budget Reconciliation Act (COBRA), the County makes health care benefits available to eligible former employees and eligible dependents. Certain requirements are outlined by the federal government for this coverage. The premium is paid in full by the insured. There is no cost to the County under this program.
9. Revolving Loan Fund
In 1997, Norton County was awarded a $50,000 Rural Business Enterprise Grant from the United States Department of Agriculture for the purpose of establishing a Revolving Loan Fund to provide loans to businesses in Norton County for which the loan proceeds would result in the creation and/or retention of jobs. The balance of the outstanding loans as of December 31, 2009 was $29,207.
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Notes to the Financial Statements - (Continued) Page Eight
10. Risk Management
The County is exposed to various risk of loss related to torts, theft of, damage to, and destruction of assets, errors and omissions, injuries to employees, and natural disasters. The County has been unable to obtain workers compensation, property, liability, crime or surety insurance at a cost, it considered, to be economically justifiable. For this reason, the County joined together with other counties in the State to participate in the Kansas Workers Risk Cooperative for Counties (KWORC) and the Kansas County Association Multi-Line Pool (KCAMP) public entity risk pools currently operating as common risk management and insurance programs for participating Kansas counties.
The County pays annual premiums to KWORC for workers compensation and to KCAMP for property, liability, crime and surety insurance coverage. The agreement to participate provides that KWORC and KCAMP will be self-sustaining through member premiums and will reinsure through commercial companies for claims in excess of the following dollar limits for each insured event.
Employer's Liability Bodily Injury by Accident $ 1,000,000 for Each Accident
Employer's Liability Bodily Injury by Disease 1,000,000 Policy LimitProperty Coverage 250,000 Per Occurance
Liability Coverages 250,000 Per AccidentCrime Coverages 150,000 Per LossSurety Coverages 40,000 Public Officials Bond
Additional premiums may be due if total claims for the pool are different than what has been anticipated by KWORC and KCAMP management.
The County continues to carry commercial insurance for all other risk of loss, including boiler insurance and underground storage tank liability insurance. Settled claims resulting from these risks have not exceeded commercial insurance coverage in any of the past three fiscal years.
11. Capital Projects
At year end, capital project authorizations with approved change orders compared with cash disbursements and accounts payable from inception are as follows:
Cash
Disbursements
Project and Accounts
Authorization Payable to Date
Bridge Reconstruction $ 2,037,881 1,519,224
Bridge Construction 2004 1,025,458 918,167
EMS Building Construction 863,320 859,902
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Notes to the Financial Statements - (Continued) Page Nine
12. Interfund Transactions
Operating transfers were as follows:
Statutory
From To Authority Amount
General County Equipment Reserve K.S.A. 19-119 $ 22,040
Election County Equipment Reserve K.S.A. 19-119 5,011
Noxious Weed Noxious Weed Capital Outlay K.S.A. 2-1318 26,099
Economic Development Economic Development Capital Outlay K.S.A. 19-120 41,560
Employee Benefits Health Care Reimbursement K.S.A. 12-2615 39,654
County Health County Health Capital Outlay K.S.A. 65-204 31,180
Appraiser's Cost County Equipment Reserve K.S.A. 19-436 148
Special Vehicle General K.S.A. 8-145 36,071
Solid Waste Solid Waste Capital Outlay K.S.A. 65-204 32,538
Juvenile Justice Case Management Juvenile Justice Authority N/A 12,714
Juvenile Justice Case Management Juvenile Intensive Supervision Probation N/A 359
Juvenile Justice Case Management Juvenile Intake N/A 103
Juvenile Justice Case Management Diversion N/A 205
Juvenile Director Juvenile Justice Authority N/A 612
Family Education Thinking for a Change N/A 562
Parent Modeling Diversion N/A 3,837
Residual equity transfers were as follows:
Statutory
From To Authority Amount
Airport Grant Airport K.S.A. 12-1663 6,348
13. Liability for Landfill Closure and Post Closure Costs
Permit No. 0131 – Closed Portion
State and federal laws and regulations require the County to place a final cover on its landfill site when it stops accepting waste and to perform certain maintenance and monitoring functions at the site for thirty years after closure. In addition to current year expenditures relating to the operation of the landfill, as provided in the Solid Waste Funds in these financial statements, the County has a liability based on the future post closure care costs that will be incurred.
The County discontinued accepting waste on the 11.7 acre landfill site on April 8, 1994. The estimates of post closure care liability at year-end for this site is $202,360. This liability is based on what it would cost to perform all post closure care in 2009 for the remaining fifteen years of the required thirty-year maintenance and monitoring period after closure. Actual costs may be higher due to inflation, changes in technology or in regulations. The County has not restricted any of its assets for payment of post closure care costs.
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Notes to the Financial Statements - (Continued) Page Ten
On April 15, 1998, the County entered into a Consent Agreement and Final Order with Kansas Department of Health and Environment to establish closure and post closure care requirements. An amendment to that agreement made on November 13, 2003 waives the requirement of financial assurance for post closure care for this site so long as the County complies with the provisions of the Consent Agreement and Final Order.
Permit No. 0131 – Open Portion
State and federal laws and regulations require the County to place a final cover on its landfill site when it stops accepting waste and to perform certain maintenance and monitoring functions at the site for thirty years after closure. In addition to current year expenditures relating to the operation of the landfill, as provided in the Solid Waste Funds in these financial statements, the County is incurring a liability based on the future post closure care costs that will be incurred.
The County has obtained a permit to open an additional 18 acres adjoining the closed 11.7 acre site. The engineer estimates of closure and post closure care liability at year-end for this site is $40,382. This liability is based on the use of 11.71 percent of the estimated capacity of the landfill. The County will recognize the remaining estimated cost of closure and post closure care of $304,470 as the remaining estimated capacity is filled. These amounts are based on what it would cost to perform all closure and post closure care in 2009. The County expects the landfill to continue to operate for approximately forty-three years. Actual costs may be higher due to inflation, changes in technology or in regulations. The County has not restricted any of its assets for payment of closure and post closure care cost.
The County is meeting the financial assurance requirements through the Local Government Financial Test. This test involves four components: financial, public notice, record keeping and reporting, and calculation of costs to be assured. The County has satisfied all four requirements.
14. Compliance with Finance Related Legal and Contractual Provisions
Budget Violations
K.S.A. 79-2935 states that it is unlawful for the governing body of any taxing subdivision or municipality to create indebtedness in excess of the total amount of the adopted budget for that budget year. The Extension Council and the Appraiser’s Cost exceeded the adopted budget, which appears to be in violation of Kansas Statutes.
Cash Basis Compliance
K.S.A. 10-1113 requires that no indebtedness be created for a fund in excess of available monies in that fund. The Northwest Bioterrorism Region Grant Fund had a negative unencumbered cash balance of $9,174 as of December 31, 2009. This grant is a direct reimbursement for costs incurred. Although not specifically allowed as an exception to the cash basis law in the statutes, the State of Kansas, Division of Accounts and Reports has, as a matter of practice, allowed deficit fund balances as long as the fund is subsequently reimbursed by grant proceeds.
15. Long-term Debt
Hospital Revenue Bonds Series 2003A
On January 15, 2003, Norton County, Kansas issued hospital revenue bonds in the amount of $200,000 for the purpose of providing funds to pay the costs of acquiring and installing diagnostic imaging equipment for use at the hospital. The bonds are special obligations of Norton County, payable solely from the pledge of the et revenues derived by the Norton County Hospital, a component unit of Norton
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Notes to the Financial Statements - (Continued) Page Eleven
County, Kansas. The bonds constitute neither debt of, nor an indebtedness within the meaning of any constitutional or statutory debt limitation or restriction, nor a pledge of the full faith and credit of Norton County, Kansas, nor shall they in any way obligate Norton County, the State of Kansas or any political subdivision thereof to levy any form of taxation or make any appropriation for their payment.
Hospital Refunding Revenue Bonds Series 2003C
On December 18, 2003, Norton County, Kansas issued hospital revenue refunding bonds in the amount of $450,000 for the purpose of providing funds to retire a portion of the Hospital Revenue Bonds Series 2003B which were issued to provide funds to pay a portion of the costs of acquiring, constructing, reconstructing, altering, repairing, improving, extending or enlarging the hospital. The bonds are special obligations of Norton County, payable solely from the pledge of the net revenues derived by the Norton County Hospital, a component unit of Norton County, Kansas. The bonds constitute neither debt of nor an indebtedness within the meaning of any constitutional or statutory debt limitation or restriction, nor a pledge of the full faith and credit of Norton County, Kansas, nor shall they in any way obligate Norton County, the State of Kansas or any political subdivision thereof to levy any form of taxation or make any appropriation for their payment.
Hospital Refunding Bonds Series 2004
On May 27, 2004, Norton County, Kansas issued hospital revenue refunding bonds in the amount of $950,000 for the purpose of providing funds to retire the remaining portion of the Hospital Revenue Bonds Series 2003B which were issued to provide funds to pay a portion of the costs of acquiring, constructing, reconstructing, altering, repairing, improving, extending or enlarging the hospital. The bonds are special obligations of Norton County, payable solely from the pledge of the net revenues derived by the Norton County Hospital, a component unit of Norton County, Kansas. The bonds constitute neither debt of nor an indebtedness within the meaning of any constitutional or statutory debt limitation or restriction, nor a pledge of the full faith and credit of Norton County, Kansas, nor shall they in anyway obligate Norton County, the State of Kansas or any political subdivision thereof to levy any form of taxation or make any appropriation for their payment.
Multifamily Residential Revenue Bonds Series 2007 (Prairie Meadows Project)
On April 9, 2007, Norton County, Kansas issued multifamily residential revenue bonds in the amount of $1,170,000 for the purpose of paying a portion of the costs of acquiring, constructing, furnishing and equipping independent living apartments. The bonds are special obligations of Norton County, payable solely from the pledge of the net revenues derived by the Andbe Home, Inc., a Kansas not-for-profit corporation operating the county owned nursing home facility. The bonds constitute neither debt of nor an indebtedness within the meaning of any constitutional or statutory debt limitation or restriction, nor a pledge of the full faith and credit of Norton County, Kansas, nor shall they in anyway obligate Norton County, the State of Kansas or any political subdivision thereof to levy any form of taxation or make any appropriation for their payment.
Notes to the Financial Statements (continued) Page Twelve
15. Long-term Debt - (Continued)
Date of Balance Balance
Interest Date of Amount Final Beginning Reductions/ Net End of InterestIssue Rates Issue of Issue Maturity of Year Additions Payments Change Year Paid
General Obligation Bonds:
Series 2004 Bridge 2.20-4.00% 02/01/04 1,000,000$ 8/1/13 550,000$ 0 100,000 450,000 15,500 Series 2009 EMS 1.00% 03/24/09 200,000 9/1/19 0 200,000 0 200,000 0
Total General Obligation Bonds 550,000 200,000 100,000 650,000 15,500
Certificates of Participation:Series 2009 EMS 3.75-5.25% 04/01/09 450,000 09/01/24 0 413,230 0 413,230 0
Capital Leases:
Motor Graders 4.55% 08/13/07 115,859 08/13/12 94,702 0 22,150 72,552 4,288
Caterpillar Loader 4.88% 11/12/09 124,868 11/12/14 0 124,868 0 124,868 0 Dodge Charger 4.75% 08/05/09 22,280 08/05/13 0 22,280 0 22,280 0
Total Capital Leases 94,702 147,148 22,150 219,700 4,288
Total Contractual Indebtedness 644,702 760,378 122,150 1,282,930 19,788
Compensated Absences:
Vacation N/A N/A N/A N/A 61,624 4,364 65,988
Sick Leave N/A N/A N/A N/A 159,233 18,337 177,570
Landfill Closure and Post Closure Care:
Closed Portion - Permit 0131 N/A N/A N/A N/A 210,176 (7,816) 202,360 Open Portion - Permit 0131 N/A N/A N/A N/A 29,909 10,473 40,382
Total Long-Term Debt 1,105,644$ 760,378 122,150 25,358 1,769,230 19,788
Changes in long-term liabilities for Norton County, Kansas for the year ended December 31, 2009, were as follows:
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Notes to the Financial Statements (continued) Page Thirteen
15. Long-term Debt - (Continued)
2010 2011 2012 2013 2014 2015-2019 Total
PRINCIPAL
General Obligation Bonds:
Series 2004 Bridge 105,000$ 110,000 115,000 120,000 450,000 Series 2009 EMS 20,000 20,000 20,000 20,000 20,000 100,000 200,000
Total General Obligation Bonds 125,000 130,000 135,000 140,000 20,000 100,000 650,000
Certificates of Participation:Series 2009 EMS 10,000 20,000 25,000 25,000 25,000 308,230 413,230
Capital Leases:Motor Graders 23,126 24,178 25,248 0 0 0 72,552
Caterpillar Loader 22,494 23,617 24,795 26,033 27,929 0 124,868 Dodge Charger 5,184 5,433 5,694 5,969 0 0 22,280
Total Capital Leases 50,804 53,228 55,737 32,002 27,929 0 219,700
TOTAL PRINCIPAL 185,804 203,228 215,737 197,002 72,929 408,230 1,282,930
INTEREST
General Obligation Bonds:
Series 2004 Bridge 13,100 10,370 7,290 3,840 0 0 34,600 Series 2009 EMS 2,872 1,800 1,600 1,400 1,200 2,900 11,772
Total General Obligation Bonds 15,972 12,170 8,890 5,240 1,200 2,900 46,372
Certificates of Participation:Series 2009 EMS 30,373 21,065 20,265 19,240 18,190 100,688 209,821
Capital Leases:
Motor Graders 3,302 2,250 1,150 0 0 0 6,702
Caterpillar Loader 6,232 5,109 3,930 2,693 1,394 0 19,358 Dodge Charger 1,073 823 563 287 0 0 2,746
Total Capital Leases 10,607 8,182 5,643 2,980 1,394 0 28,806
TOTAL INTEREST 56,952 41,417 34,798 27,460 20,784 103,588 284,999
TOTAL PRINCIPAL AND INTEREST 242,756$ 244,645 250,535 224,462 93,713 511,818 1,567,929
Current maturities of long-term debt for Norton County, Kanas through maturity are as follows:
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