June 15th - City of Cherryvale

Transcription

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CITY OF CHERRYVALE
MEETING OF THE CITY COUNCIL
REGULAR MEETING
JUNE 15, 2015
7:00 PM
Working for a better tomorrow… today.
ORDER OF BUSINESS
CALL MEETING TO ORDER
INVOCATION
PLEDGE OF ALLEGIANCE
ROLL CALL
PUBLIC FORUM
GOVERNING BODY COMMENTS
Mayor John Wright
Council Member Chad Wickham
Council Member Don King
Council Member Randy Wagoner
Council Member Lew Forman, Jr.
NEW BUSINESS
A. AUDIT PRESENTATION FOR FY2014
Presented by Neil Phillips, CPA
RECOMMENDED ACTION: Receive and file the audit for FY2014 and authorize staff to sign
the management representation letter.
B. PROPOSED ORDINANCE 15-4664: BOND REQUIRED REMOVAL
Presented by Travis Goedken, City Administrator
RECOMMENDED ACTION: Take appropriate action.
C. HOME OCCUPATION PERMIT AT 501 E 3RD – HOWARD HESTER D/B/A S & H
STRANDED MOTORIST AND SMALL ENGINE
Presented by Chris Weiner, City Clerk/Assistant City Administrator
RECOMMENDED ACTION: Do not issue Home Occupation Permit.
D. B&L TRENCHING 4TH OF JULY CELEBRATION
RECOMMENDED ACTION: Designate celebration as community event to allow people in
Logan Park after curfew and waive rental fee.
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E. USDA GRANT APPLICATION
RECOMMENDED ACTION: Authorize staff to apply for grant.
F. CONSENT AGENDA
Presented by John Wright, Mayor
RECOMMENDED ACTION: Approve the consent agenda as presented.
1. Appropriations and Payroll Ord. No. 15-0605:
$91,600.44
a. Approval of Purchases over $5,000
i. Community National Bank
$6,246.47
ii. Public Wholesale Water
$24,333.33
2. Consideration of the minutes for June 1st, 2015 Regular Meeting
INFORMATIONAL ITEMS
1. Legislative Update
2. July Men’s Breakfast
ADJOURNMENT
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City of Cherryvale
123 W. Main Street, Cherryvale, Kansas 67335
May 12, 2015
Jarred, Gilmore & Phillips, PA
P.O. Box 779
Chanute, Kansas 66720
Dear Ladies & Gentlemen:
This representation letter is provided in connection with your audit of the financial statement of City of Cherryvale,
Kansas, as of December 31, 2014, the cash and unencumbered cash balance of the fund of the City of Cherryvale,
Kansas, and cash received and expenditures paid of such fund for the year ended, taken as a whole, in accordance
with the financial reporting provisions of the Kansas Municipal Audit and Accounting Guide for the year then ended,
and the related notes to the financial statement, for the purpose of expressing an opinion as to whether the financial
statement is presented fairly, in all material respects, in accordance with the financial reporting provisions of the
Kansas Municipal Audit and Accounting Guide.
Certain representations in this letter are described as being limited to matters that are material. Items are
considered material, regardless of size, if they involve an omission or misstatement of accounting information that,
in light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the
information would be changed or influenced by the omission or misstatement. An omission or misstatement that is
monetarily small in amount could be considered material as a result of qualitative factors.
We confirm, to the best of our knowledge and belief, as of May 12, 2015, the following representations made to you
during your audit.
Financial Statement
1) We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated January
9, 2015, including our responsibility for the preparation and fair presentation of the financial statement and
for preparation of the supplementary information in accordance with the applicable criteria.
2) The financial statement referred to above is fairly presented in conformity with the financial reporting
provisions of the Kansas Municipal Audit and Accounting Guide.
3) We acknowledge our responsibility for the design, implementation, and maintenance of internal control
relevant to the preparation and fair presentation of financial statement that are free from material
misstatement, whether due to fraud or error.
4) We acknowledge our responsibility for the design, implementation, and maintenance of internal control to
prevent and detect fraud.
5) Significant assumptions we used in making accounting estimates, including those measured at fair value,
are reasonable.
6) Related party relationships and transactions, including revenues, expenditures/expenses, loans, transfers,
leasing arrangements, and guarantees, and amounts receivable from or payable to related parties have
been appropriately accounted for and disclosed.
7)
Adjustments or disclosures have been made for all events, including instances of noncompliance,
subsequent to the date of the financial statement that would require adjustment to or disclosure in the
financial statement.
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City of Cherryvale
8) We are in agreement with the adj usting journal entries you have proposed, and they have been posted to
the City's accounts.
9) We are not aware of any pending or threatened titigation, claims, or assessments or unasserted claims or
assessments that are required to be accrued or disclosed in the financial statements, and we have not
consulted a lawyer concerning litigation, claims, or assessments.
10) Guarantees, whether written or oral, under which the City is contingently liable, if any, have been properly
recorded or disclosed.
Information Provided
11) We have provided you with:
a) Access to all information, of which we are aware, that is relevant to the preparation and lair
presentation of the financial statement, such as records, documentation, and other matters.
b) Additional information that you have requested from us for the purpose of the audit.
c)
Unrestricted access to persons within the City from whom you determined it necessary to obtain audit
evidence.
d) Minutes of the meetings of c •ty Council or summaries of actions of recent meetings for which minutes
have not yet been prepared.
12) All material transactions have been recorded in the accounting records and are reflected in the financial
statement.
13) We have disclosed to you the results of our assessment of the risk that the financtal statement may be
materially misstated as a result of fraud.
14) We have no knowledge of any fraud or suspected fraud that affects the City Council and involves:
a) Management,
b) Employees who have s•gnificant roles in internal control, or
c)
Others where the fraud could have a material effect on the financial statement.
15) We have no knowledge of any altegations of fraud or suspected fraud affecting the City's financial
statement communicated by employees, form er employees, regulators, or others.
16) We have no knowledge of instances of noncompliance or suspected noncompliance with provisions of
laws, regufations, contracts, or grant agreements, or abuse, whose effec&s should be considered when
preparing financial statement.
17) We are not aware of any pending or threatened litigation, claims, or assessments or unasserted claims or
assessments that are required to be accrued or disclosed in the financial statements. and we have not
consulted a lawyer concerning litigation, claims, or assessments.
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City of Cherryvale
18) We have disclosed to you the identity of the City's related parties and all the related party relationships and
transactions of which we are aware.
Government-specific
19) There have been no communications from regulatory agencies concerning noncompliance with, or
deficiencies in, financial reporting practices.
20) We have identified to you any previous audits, attestation engagements, and other studies related to the
audit objectives and whether related recommendations have been implemented.
21) The City has no plans or intentions that may materially affect the carrying value or classification of assets,
liabilities, or unencumbered cash.
22) We are responsible for compliance with the laws, regulations, and provisions of contracts and grant
agreements applicable to us, including tax or debt limits and debt contracts; and legal and contractual
provisions for reporting specific activities in separate funds.
23) We have identified and disclosed to you all instances, which have occurred or are likely to have occurred,
of fraud and noncompliance with provisions of Jaws and regulations that we believe have a material effect
on the financial statement or other financial data significant to the audit objectives, and any other instances
that warrant the attention of those charged with governance.
24) We have identified and disclosed to you all instances, which have occurred or are likely to have occurred,
of noncompliance with provisions of contracts and grant agreements that we believe have a material effect
on the determination of financial statement amounts or other financial data significant to the audit
objectives.
25) We have identified and disclosed to you all instances that have occurred or are likely to have occurred, of
abuse that could be quantitatively or qualitatively material to the financial statement or other financial data
significant to the audit objectives.
26) There are no violations or possible violations of budget ordinances, laws and regulations (including those
pertaining to adopting, approving, and amending budgets), provisions of contracts and grant agreements,
tax or debt limits, and any related debt covenants whose effects should be considered for disclosure in the
financial statements, or as a basis for recording a loss contingency, or for reporting on noncompliance.
27) As part of your audit, you assisted with preparation of the financial statement and related notes. We
acknowledge our responsibility as it relates to those nonaudit services, including that we assume all
management responsibilities; oversee the services by designating an individual, who possesses suitable
skill, knowledge, or experience; evaluate the adequacy and results of the services performed; and accept
responsibility for the results of the services. We have reviewed, approved, and accepted responsibility for
those financial statement and related notes.
28) The City has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets
nor has any asset been pledged as collateraL
29) The City has complied with all aspects of contractual agreements that would have a material effect on the
financial statement in the event of noncompliance.
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City of Cherryvale
30) The financial statement properly classifies aU funds and activities.
31) Expenditures have been appropriately classified in or allocated to functions and programs in the financial
statement, and allocations have been made on a reasonable basis.
32) Receipts are appropriately classified in the financial statement in accordance with the financial reporting
provisions of the Kansas Municipal Audit and Accounting Guide.
33) Deposits and investment securities and derivative instruments are properly classified as to fisk and are
properly disclosed.
34) We acknowledge our responsibility for the regulatory required supplementary information (RSI). The RSI is
measured and presented within prescribed guidelines and the methods of measurement and presentation
have not changed from those used in the prior period. We have disclosed to you any significant
assumptions and interpretations underlying the measurement and presentation of the RSI.
35) With respect to the Summary of Expenditures - actual and budget, regulatory basis (budgeted funds only),
Schedule of Receipts and Expenditures - actual and budget for each individual fund, regulatory basis, and
Schedule of Receipts and Disbursements - agency funds.
a) We acknowledge our responsibility for presenting the Summary of Expenditures - actual and budget,
regulatory basis (budgeted funds only), Schedule of Receipts and Expenditures - actual and budget for
each Individual fund, regulatory basis, and Schedule of Receipts and Disbursements - agency funds,
regulatory basis in accordance with the Kansas Municipal Audit and Accounting Guide, and we believe the
Summary of Expenditures - actua' and budget, regulatory basis (budgeted funds only), Schedule of
Receipts and Expenditures - actual and budget for each individual fund, regulatory basis, and Schedule of
Receipts and Disbursements - agency funds, regulatory basis, including its form and content, is fairly
presented in accordance with the Kansas Municipal Audit and Accounting Guide. The methods of
measurement and presentation of the Summary of Expenditures - actual and budget, regulatory basis
(budgeted funds only), Schedule of Receipts and Expenditures - actual and budget for each individual
fund, regulatory basis, and Schedule of Receipts and Disbursements - agency funds, regulatory basis,
have not changed from those used in the prior period, and we have disclosed to you any significant
assumptions or interpretations underlying the measurement and presentation of the supplementary
information.
b) If the Summary of Expenditures- actual and budget, regulatory basis (budgeted funds only), Schedule of
Receipts and Expenditures - actual and budget for each individual fund, regulatory basis, and Schedule of
Receipts and Disbursements - agency funds is not presented with the audited financial statement, we will
make the audited financial statement readily available to the intended users of the supplementary
information no later than the date we issue the supplementary information and the auditors' report thereon.
Signed: _ _ _ _ _ _ _ _ _ _ _ _ __
Signed:~"' 1,.kwiae0
Title: Mayor
Title: Citv Clerk
Signed:_ _ _ _ _ _ _ _ _ _ _ _ __
Signed: {
Title: Citv Administrator
Title: City Treasurer
~ Ylf \U.tb.:=ti \ (-cl-
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CITY OF CHERRYVALE, KANSAS
Independent Auditors’ Report and
Financial Statement with
Supplementary Information
For the Year Ended December 31, 2014
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TABLE OF CONTENTS
PAGE
NUMBER
Independent Auditors’ Report 
1-2
Statement 1
Summary Statement of Receipts, Expenditures,
and Unencumbered Cash - Regulatory Basis 
3-4
Notes to the Financial Statement 
5-15
SUPPLEMENTARY INFORMATION:
Schedule 1
Summary of Expenditures – Actual and Budget (Budgeted Funds Only)
Regulatory Basis 
Schedule 2
Schedule of Receipts and Expenditures – Actual and Budget – Regulatory Basis
(with Comparative Actual Totals for the Prior Year)
General Fund 
Library Fund
Special Parks and Recreation Fund 
Special Highway Fund 
Small Grants Fund 
Capital Improvements Reserve Fund 
Municipal Equipment Reserve Fund 
HAZ SUB Brownfields Grant Fund 
Petroleum Brownfields Grant Fund 
KAN Step Grant Fund 
RBEG Loan Fund 
KHRC Home Grant Fund
Bond and Interest Fund 
Water Utility Fund 
Sewer Utility Fund 
Refuse Utility Fund 
Cemetery Fund 
Schedule 3
Schedule of Receipts and Disbursements – Agency Funds – Regulatory Basis
16
17-20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
9
JARRED, GILMORE & PHILLIPS, PA
CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITORS’ REPORT
Honorable Mayor and City Council
City of Cherryvale, Kansas
We have audited the accompanying fund summary statement of regulatory basis receipts, expenditures,
and unencumbered cash balances of City of Cherryvale, Kansas, a municipality, as of and for the year
ended December 31, 2014, and the related notes to the financial statement.
Management’s Responsibility for the Financial Statement
Management is responsible for the preparation and fair presentation of this financial statement
in accordance with the Kansas Municipal Audit and Accounting Guide as described in Note 1 to meet
the financial reporting requirements of the State of Kansas; this includes determining that the
regulatory basis of accounting is an acceptable basis for the preparation of the financial
statement in the circumstances. Management is also responsible for the design, implementation
and maintenance of internal control relevant to the preparation and fair presentation of the financial
statement that is free from material misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express an opinion on the financial statement based on our audit. We conducted
our audit in accordance with auditing standards generally accepted in the United States of America,
and the Kansas Municipal Audit and Accounting Guide. Those standards require we plan and perform
the audit to obtain reasonable assurance about whether the financial statement is free of material
misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
the financial statement. The procedures selected depend on auditor’s judgment, including the
assessment of the risks of material misstatement of the financial statement, whether due to fraud or
error. In making those risk assessments, the auditor considers internal control relevant to the entity’s
preparation and fair presentation of the financial statement in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness
of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluating the overall presentation of the
financial statement.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
our audit opinion.
Basis for Adverse Opinion on U.S. Generally Accepted Accounting Principles
As described in Note 1 of the financial statement, the financial statement is prepared by City of
Cherryvale, Kansas to meet the requirements of the State of Kansas on the basis of the financial
reporting provisions of the Kansas Municipal Audit and Accounting Guide, which is a basis of
accounting other than accounting principles generally accepted in the United States of America.
The effects on the financial statement of the variances between the regulatory basis of accounting
described in Note 1 and accounting principles generally accepted in the United States of America,
although not reasonably determinable, are presumed to be material.
-1-
10
Adverse Opinion on U.S. Generally Accepted Accounting Principles
In our opinion, because of the significance of the matter discussed in the “Basis for Adverse Opinion on
U.S. Generally Accepted Accounting Principles” paragraph, the financial statement referred to above
does not present fairly, in conformity with accounting principles generally accepted in the United States
of America, the financial position of City of Cherryvale, Kansas as of December 31, 2014, or changes in
financial position and cash flows thereof for the year then ended.
Opinion on Regulatory Basis of Accounting
In our opinion, the financial statement referred to above presents fairly, in all material respects, the
aggregate cash and unencumbered cash balance of City of Cherryvale, Kansas as of December 31, 2014,
and the aggregate receipts and expenditures for the year then ended in accordance with the financial
reporting provisions of the Kansas Municipal Audit and Accounting Guide described in Note 1.
Report on Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the fund summary statement of
regulatory basis receipts, expenditures, and unencumbered cash balances (basic financial statement) as
a whole. The summary of regulatory basis expenditures-actual and budget, individual fund schedules of
regulatory basis receipts and expenditures-actual and budget, schedule of regulatory basis receipts and
disbursements-agency funds (Schedules 1, 2 and 3 as listed in the table of contents) are presented for
analysis and are not a required part of the basic financial statement, however, are required to be
presented under the provisions of the Kansas Municipal Audit and Accounting Guide. Such information
is the responsibility of management and was derived from and relates directly to the underlying
accounting and other records used to prepare the basic financial statement. The information has been
subjected to the auditing procedures applied in the audit of the basic financial statement and certain
additional procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare the basic financial statement or to the basic financial
statement itself, and other additional procedures in accordance with auditing standards generally
accepted in the United States of America, In our opinion, the information is fairly stated in all material
respects in relation to the basic financial statement as a whole, on the basis of accounting described in
Note 1.
The 2013 Actual column presented in the individual fund schedules of regulatory basis receipts and
expenditures – actual and budget (Schedule 2 as listed in the table of contents) is also presented for
comparative analysis and is not a required part of the 2014 basic financial statement upon which we
rendered an unmodified opinion dated May 27, 2014. The 2013basic financial statement and our
accompanying report are not presented herein, but are available in electronic form from the web site of
the Kansas Department of Administration at the following link http://da.ks.gov/ar/muniserv/. Such
2013 comparative information is the responsibility of management and was derived from and relates
directly to the underlying accounting and other records used to prepare the 2013 basic financial
statement. The 2013 comparative information was subjected to the auditing procedures applied in the
audit of the 2013 basic financial statement and certain additional procedures, including comparing and
reconciling such information directly to the underlying accounting and other records used to prepare
the 2013 basic financial statement or to the 2013 basic financial statement itself, and other additional
procedures in accordance with auditing standards generally accepted in the United States of America.
In our opinion, the 2013 comparative information is fairly stated in all material respects in relation to
the 2013 basic financial statement as a whole, on the basis of accounting described in Note 1.
Certified Public Accountants
May 12, 2015
Chanute, Kansas
-2-
Statement 1
11
Summary Statement of Receipts, Expenditures, and Unencumbered Cash
Regulatory Basis
Add
Beginning
Prior Year
Ending
Encumbrances
Cash Balance
Unencumbered
Cancelled
Unencumbered
and Accounts
December 31,
Funds
General
Cash Balances
$
288,738.15
Encumbrance
$
-
Receipts
$
Expenditures
1,670,270.77
$
1,787,864.78
Cash Balances
$
171,144.14
Payable
$
2014
68,310.72
$
239,454.86
Special Purpose Funds:
Library
559.83
-
51,476.31
51,476.31
559.83
1,774.94
2,334.77
Special Parks and Recreation
9,174.30
-
1,187.68
2,685.00
7,676.98
1,790.00
9,466.98
Special Highway
6,588.23
-
97,704.01
102,134.17
2,158.07
2,308.29
4,466.36
-
38,662.40
38,660.76
1.64
-
1.64
-
190,149.29
2,500.00
351,163.18
-
351,163.18
70,000.00
85,788.46
67,618.98
112,428.16
65,192.45
Small Grants
-
Capital Improvements Reserve
163,513.89
Municipal Equipment Reserve
83,407.44
-
KAN Step Grant
(48,746.75)
511.04
RBEG Loan
61,826.00
-
13,426.64
12,668.95
-
262,371.50
Water Utility
428,417.35
-
Sewer Utility
347,750.33
11,921.42
1,713.79
-
9,973.40
(1,000.00)
-
77,592.38
-
(1,000.00)
75,252.64
-
75,252.64
258,843.25
16,197.20
-
16,197.20
647,765.98
834,997.54
241,185.79
29,377.95
270,563.74
-
429,821.16
451,317.03
326,254.46
8,340.05
334,594.51
-
131,116.18
130,877.06
12,160.54
2,490.21
14,650.75
Bond and Interest Funds:
Bond and Interest
Business Funds:
Refuse Utility
Trust Funds:
Cemetery
Total Reporting Entity (Excluding
Agency Funds)
$
1,367,532.93
$
511.04
$
3,716,380.08
$
3,812,336.81
The notes to the financial statement are
an integral part of this statement.
-3-
1,713.79
$
1,272,087.24
$
124,365.56
1,713.79
$
1,396,452.80
Statement 1 (Continued)
12
Summary of Receipts, Expenditures, and Unencumbered Cash
Regulatory Basis
Cash Balance
December 31,
2014
Total Cash to be Accounted for:
$
1,396,452.80
Cash on Hand …………………………………………………………………………………………… $
300.00
Composition of Cash:
Checking Accounts:
Petty Cash Checking ……………………………………………………………………………………
1,250.00
CNB Operating Account ………………………………………………………………………………
226,150.07
CNB Money Market………………………………………………………………………………………
679,757.07
Fire/FEMA Operating Account………………………………………………………………………
-
Small Grants Operating Account……………………………………………………………………
138,746.00
Rural Business Enterprise Grant Account…………………………………………………………
75,252.64
Drug Seizure Account……………………………………………………………………………………
1,227.37
Firefighters Auxiliary Fund Account ………………………………………………………………
6,868.22
Volunteer Firefighters Fund Account ………………………………………………………………
356.87
Firefighters Flag Fund Account ………………………………………………………………………
277.04
FSA Fund Account ………………………………………………………………………………………
4,969.11
Police Explorers Fund Account ………………………………………………………………………
603.36
Investments:
Certificates of Deposit …………………………………………………………………………………
275,000.00
State Municipal Investment Pool ……………………………………………………………………
2.02
Total Cash
1,410,759.77
Agency Funds Per Schedule 3 …………………………………………………………………………
Total Reporting Entity (Excluding Agency Funds)
(14,306.97)
$
The notes to the financial statement are
an integral part of this statement.
-4-
1,396,452.80
13
Notes to the Financial Statement
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statement and schedules of the City of Cherryvale, Kansas, have been prepared
in order to show compliance with the cash basis and budget laws of the State of Kansas. The
Governmental Accounting Standards Board is the principal standard-setting body for
establishing governmental accounting and financial reporting principles. The more significant
of the City's accounting policies follow. Note 1 describes how the City's accounting policies
differ from generally accepted accounting principles.
Financial Reporting Entity
The City of Cherryvale, Kansas, is a municipal corporation governed by an elected mayor and
four council members. This financial statement presents the City of Cherryvale.
Related Municipal Entities: A related municipal entity is determined by the following criteria.
Whether the City exercises oversight responsibility on financial interdependency, selection of
governing authority, designation of management, ability to significantly influence operations
and accountability for fiscal matters, scope of the public service, and significant operational or
financial relationships with the City. Related municipal entities are not required to be included
in the City’s audit by the Kansas Municipal Audit and Accounting Guide (KMAAG). Based
upon the application of this criterion, the following is a brief review of potential related
municipal entities:
Cherryvale Public Library – The City of Cherryvale, Kansas, Library Board
operates the City's public library. Acquisition or disposition of real property by
the Board must be approved by the City. Bond issuances must also be approved
by the City. The City levies taxes for the Library Board and significantly
influences the Library's operations. Separate internal financial statements are
available at the Library.
Cherryvale Firefighters Relief Association
The Firefighters Relief Association is operated by the City’s firefighters. Officers
are elected by the firefighters. The Firemen’s Relief Association is housed in the
City’s offices but is operated independent of the City’s governing body. Separate
internal financial statements are available at the Firefighters Relief Association.
Cherryvale Housing Authority
The Cherryvale Housing Authority operates the City’s housing projects. The
Cherryvale Housing Authority can sue and be sued, and can buy, sell, or lease
real property. Bond ordinances must be approved by the City. Separate internal
audited financial statements are available at the Housing Authority.
Regulatory Basis Fund Types
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 City of Cherryvale, Kansas, for the year of 2014:
-5-
14
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Regulatory Basis Fund Types (Continued)
General fund – the chief operating fund. Used to account for all resources except
those required to be accounted for in another fund.
Special Purpose fund – used to account for the proceeds of specific tax levies and
other specific revenue sources (other than Capital Project and tax levies for longterm debt) that are intended for specified purposes.
Bond and Interest fund – used to account for the accumulation of resources,
including tax levies, transfers from other funds and payment of general long-term
debt.
Business fund – funds financed in whole or in part by fees charged to users of the
goods or services (i.e. enterprise and internal service fund etc.)
Trust fund – funds used to report assets held in trust for the benefit of the
municipal financial reporting entity (i.e. pension funds, investment trust funds,
private purpose trust funds which benefit the municipal reporting entity,
scholarship funds, etc.)
Agency fund – funds used to report assets held by the municipal reporting entity in
a purely custodial capacity (payroll clearing fund, county treasurer tax collection
account, etc.).
Basis of Presentation – Regulatory Basis of Accounting
Regulatory Basis of Accounting and Departure from Accounting Principles Generally Accepted
in the United States of America. The (KMAAG) regulatory basis of accounting involves the
recognition of cash, cash equivalents, marketable investments, and certain accounts
payable and encumbrance obligations to arrive at a net unencumbered cash and
investments balance on a regulatory basis for each fund, and the reporting of changes in
unencumbered cash and investments of a fund resulting from the difference in regulatory
basis receipts and regulatory basis expenditures for the fiscal year. All recognized assets
and liabilities are measured and reported at cost, unless they have been permanently
impaired and have no future cash value or represent no future obligation against cash. The
KMAAG regulatory basis does not recognize capital assets, long-term debt, accrued
receivables and payables, or any other assets, liabilities or deferred inflows or outflows,
other than those mentioned above.
The municipality 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 municipality to use the regulatory basis of accounting.
Property Taxes
In accordance with governing state statutes, property taxes levied during the current year
are a revenue source to be used to finance the budget of the ensuing year. Taxes are
assessed on a calendar year basis and become a lien on the property on November 1st of
each year. The County Treasurer is the tax collection agent for all taxing entities within the
County. Property owners have the option of paying one-half or the full amount of taxes
levied on or before December 20 during the year levied with the balance to be paid on or
before May 10 of the ensuing year. State statutes prohibit the County Treasurer from
distributing taxes collected in the year levied prior to January 1st of the ensuing year.
Consequently, for revenue recognition purposes, taxes levied during the current year are not
due and receivable until the ensuing year. At December 31, such taxes are a lien on the
property.
-6-
15
Pension Plan
Substantially all full-time City employees are members of the State of Kansas Public
Employees Retirement System, of which are a multi-employer state-wide pension plan. The
City's policy is to fund all pension costs accrued. Such costs to be funded are actuarially
determined annually by the State of Kansas.
Reimbursed Expenses
K.S.A. 79-2934 provides that reimbursed expenditures, in excess of those budgeted, should be
recorded as reductions in expenditures rather than as cash receipts. In the financial
statement and budget schedules comparisons presented in this report, reimbursements and
refunds are recorded as cash receipts. The reimbursements are recorded as cash receipts
when received by the City Treasurer and are often difficult to identify the exact expenditure
which they are reimbursing. In funds showing expenditures in excess of the original adopted
budget, reimbursements are added to the adopted budget as budget credits for comparison
with the actual expenditures.
Special Assessments
Kansas statutes require projects financed in part by special assessments to be financed
through the issuance of general obligation bonds which are secured by the full faith and
credit of the City. Special assessments paid prior to the issuance of general obligation
bonds are recorded as cash receipts in the appropriate project. Special assessments
received after the issuance of general obligation bonds are recorded as cash receipts in the
bond and interest fund. Further, state statutes require levying additional general ad
valorem property taxes in the City bond and interest fund to finance delinquent special
assessments receivable.
Budgetary Information
Kansas statutes require that an annual operating budget be legally adopted for the general
fund, special purpose funds (unless specifically exempted by statute), bond and interest
funds, and business funds. Although directory rather than mandatory, the statutes provide
for the following sequence and timetable in the adoption of the legal annual operating
budget:
1. Preparation of the budget for the succeeding calendar year on or before August 1.
2. Publication in local newspaper on or before August 5 of the proposed budget and
notice of public hearing on the budget.
3. Public hearing on or before August 15, but at least ten days after publication of
notice of hearing.
4. Adoption of the final budget on or before August 25.
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. There were no such budget amendments.
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 schedules are
presented for each fund showing actual receipts and expenditures compared to legally
budgeted receipts and expenditures.
-7-
16
Budgetary Information (Continued)
All legal annual operating budgets are prepared using the regulatory 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 by
the municipality for future payments and are supported by a document evidencing the
commitment, such as a purchase order or contract. Any unused budgeted expenditure
authority lapses at year-end.
A legal operating budget is not required for capital project funds, trust funds, and the
following special purpose funds:
Small Grants Fund
Capital Improvements Reserve Fund
Municipal Equipment Reserve Fund
HAZ SUB Brownfields Grant Fund
Petroleum Brownfields Grant Fund
KAN Step Grant Fund
RBEG Loan Fund
KHRC Home Grant Fund
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.
2. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
Compliance with Kansas Statutes
Statement 1 and Schedule 1 have been prepared in order to show compliance with the cash
basis and budget laws of Kansas. As shown in Statement 1, the City was in apparent violation
with K.S.A. 10-1,113. The City has obligated expenditures in excess of available monies in the
KAN Step Grant Fund, however, K.S.A 10-1,116 provides that under certain situations, the
fund can end the year with a negative unencumbered cash balance and therefore, exempt
from the cash basis laws of the State of Kansas. This fund met the criteria under the statutes
and therefore, is deemed not to be in violation of the Kansas cash basis law. As shown in
Schedule 1, the City was in compliance with Kansas budget laws.
During the year ended December 31, 2014 the City was in apparent violation of K.S.A. 10-130.
The statute states that bond payments are to be remitted at least 20 days before the date of
maturity and the City’s payments reached the state treasury 15 days prior to maturity.
3. DEPOSITS AND INVESTMENTS
As of December 31, 2014, the City had the following investments and maturities.
Investment Type
Kansas Investment Pool
Investment Maturities (in Years)
Fair Value
Less than 1
1-2
$
2.02 $
2.02 $
--
-8-
Rating
S&P AAAf/S1+
17
3. DEPOSITS AND INVESTMENTS (Continued)
K.S.A 9-1401 establishes the depositories which may be used by the City. The statute requires
banks eligible to hold the City’s funds have a main branch or branch bank in the county in
which the City is located, or in an adjoining county if such institution has been designated as
an official depository, and the bank provide an acceptable rate of return on funds. In addition,
K.S.A. 9-1402 requires the banks to pledge securities for deposits in excess of FDIC coverage.
The City has no other policies that would further limit interest rate risk.
K.S.A 12-1675 limits the City’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 City has no investment policy that would further limit its investment
choices. The rating of the City’s investments is noted above.
Concentration of credit risk. State statutes place no limit on the amount the Government may
invest in any one issuer as long as the investments are adequately secured under K.S.A. 91402 and 9-1405. The City’s allocation of investments as of December 31, 2014, is as follows:
Percentage of
Investments
100%
Investments
Kansas Municipal Investment Pool
Custodial credit risk – deposits. Custodial credit risk is the risk that in the event of a bank
failure, the City’s deposits may not be returned to it. State statutes require the City’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. All deposits were
legally secured at December 31, 2014.
Deposits: At year-end, the City’s carrying amount of deposits was $1,410,457.75 and the bank
balance was $1,424,400.18. The bank balance was held by two banks resulting in a
concentration of credit risk. Of the bank balance, $729,586.22 was covered by FDIC
insurance, and $694,813.96 was collateralized with pledged securities held by the pledging
financial institutions’ agents in the City’s name.
Custodial credit risk – investments. For an investment, this is the risk that, in the event of the
failure of the issuer or counterparty, the City 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, 2014, the City has invested $2.02 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 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.
-9-
18
4. CAPITAL LEASE OBLIGATIONS
The City has entered into a capital lease agreement in order to finance the acquisition of a
Chair Lift for the Library. Payments are made semi-annually, including interest at
approximately 4.74%. Final maturity of the lease is June 11, 2017. Future minimum lease
payments are as follows:
Year Ended December 31
2015
2016
2017
$
Less imputed interest
Net Present Value of Minimum
Lease Payments
Less: Current Maturities
Long-Term Capital Lease Obligations
Totals
12,492.94
12,492.94
1,270.17
26,256.05
(1,634.35)
24,621.70
(11,402.63)
$
13,219.07
2013 Chevrolet Ambulance. Payments are made annually, including interest at
approximately 3.20%. Final maturity of the lease is March 1, 2016. Future minimum lease
payments are as follows:
2015
2016
$
Lease Payments
Totals
37,087.41
37,087.41
74,174.82
(3,414.08)
70,760.74
(34,823.25)
$
35,937.49
2008 Ford Expedition. Payments are made annually, including interest at approximately
2.85%. Final maturity of the lease is January 15, 2016. Future minimum lease payments
are as follows:
2015
2016
$
Lease Payments
- 10 -
Totals
5,358.07
5,358.07
10,716.14
(683.26)
10,032.88
(4,905.88)
$
5,127.00
19
5. LONG-TERM DEBT
Changes in long-term liabilities for the City for the year ended December 31, 2014, were as follows:
Original
Amount
of Issue
Date of
Final
Maturity
Balance
Beginning
of Year
Balance
End of
Year
Interest
Rates
Date of
Issue
2.80%-4.90%
4.25%
4.13%
November 1, 2001
September 16, 2003
May 7, 2007
Revolving Loans
Water Supply Loan - KPWSL No. 2553
3.82%
June 22, 2009
644,591.25
August 1, 2030
578,175.28
-
(24,700.48)
553,474.80
21,852.64
Capital Leases:
Library Chair Lift
Ambulance
Police Ford Expedition
4.74%
3.20%
2.85%
October 16, 2009
March 1, 2012
December 7, 2012
91,900.00
174,289.00
19,989.00
June 11, 2018
March 1, 2016
January 15, 2016
35,474.89
104,504.28
14,727.19
-
(10,853.19)
(33,743.54)
(4,694.31)
24,621.70
70,760.74
10,032.88
1,639.75
3,343.87
663.76
Issue
General Obligation Bonds:
Paid by Tax Levies and Utility Receipts:
Water System Refunding Bonds Series 2001
Sewer System Bonds Series 2003
$
615,000.00
1,504,900.00
1,480,000.00
August 1, 2016
September 23, 2043
May 7, 2047
Total Contractual Indebtedness
$
$
- 11 -
150,000.00
1,323,603.00
1,379,525.55
3,586,010.19
Reductions/
Payments
Additions
$
$
-
-
$
$
(50,000.00)
(22,631.00)
(19,300.57)
(165,923.09)
$
$
100,000.00
1,300,972.00
1,360,224.98
3,420,087.10
Interest
Paid
$
$
7,195.00
56,253.13
56,905.43
147,853.58
20
5. LONG-TERM DEBT (Continued)
Current maturities of long-term debt and interest for the next five years and in five year increments through maturity is as follows:
Issue
Principal
Water System Refunding
Bonds Series 2001
Revolving Loans
Water Supply Loan
Capital Leases
Ambulance
Library Chair Lift
Total Principal Payments
Interest
Water System Refunding
Bonds Series 2001
Revolving Loans
Water Supply Loan
Capital Leases
Ambulance
Library Chair Lift
Total Interest Payments
Total Principal and Interest
2015
$
55,000.00
23,593.00
20,096.72
2016
$
45,000.00
24,596.00
20,774.26
2017
$
25,641.00
21,782.65
2018
$
26,731.00
22,681.18
2019
$
2020-2024
27,867.00
23,616.78
$
158,139.00
133,229.95
2025-2029
$
194,724.00
163,246.40
2030-2034
$
239,773.00
199,823.38
2035-2039
$
295,244.00
244,597.47
$
284,664.00
299,374.51
$
211,001.68
$
100,000.00
1,300,972.00
1,360,224.98
27,669.82
28,736.90
29,845.13
167,404.04
202,271.14
45,252.37
34,823.25
11,402.63
4,905.88
175,474.53
35,937.49
11,979.88
5,127.00
170,056.98
1,239.19
76,332.66
78,149.08
81,328.91
458,772.99
560,241.54
484,848.75
539,841.47
584,038.51
211,001.68
70,760.74
24,621.70
10,032.88
3,420,087.10
4,845.00
55,291.31
56,109.28
2,205.00
54,288.61
55,280.29
53,243.28
54,423.35
52,153.54
53,524.82
51,017.47
52,589.22
236,282.88
247,529.04
199,697.89
217,667.88
154,649.12
181,107.20
99,178.56
136,352.30
30,874.72
81,566.64
17,643.20
7,050.00
986,677.38
1,153,793.22
20,900.07
19,910.77
18,883.30
17,816.22
16,707.99
65,361.56
30,494.46
1,300.75
2,264.16
1,090.31
452.19
140,952.32
1,149.92
513.06
231.07
133,578.72
30.98
126,580.91
123,494.58
120,314.68
549,173.48
447,860.23
337,057.07
235,530.86
112,441.36
17,643.20
3,414.08
1,634.35
683.26
2,344,627.41
$ 316,426.85
$ 303,635.70
$ 202,913.57
$ 201,643.66
$ 201,643.59
$ 1,007,946.47
$ 1,008,101.77
821,905.82
$ 775,372.33
$ 696,479.87
$ 228,644.88
$ 5,764,714.51
- 12 -
-
-
Total
26,642.35
-
-
2045-2047
25,653.05
$
-
2040-2044
-
553,474.80
191,375.12
21
6. OPERATING LEASES
As of December 31, 2014, the City has entered into an operating lease for office equipment.
Rent expense for the year ended December 31, 2014, was $470.00. Under the current lease
agreements, there are no future minimum rental payments scheduled.
7. DEFINED BENEFIT PENSION PLAN
Plan description. The City participates in the Kansas Public Employees Retirement System
(KPERS). A cost-sharing, multiple-employer defined benefit pension plan as provided by
Kansas law. KPERS provides retirement benefits, life insurance, disability income benefits,
and death benefits. Kansas law establishes and amends benefit provisions. KPERS issue a
publicly available financial report (only one is issued) that includes financial statements
and required supplementary information. Those reports may be obtained by writing to
KPERS (611 South Kansas, Suite 100, Topeka, KS 66603) or by calling 1-888-275-5737.
Funding Policy. K.S.A. 74-4919 and K.S.A. 74-49,210 establishes the KPERS memberemployee contribution rates. Effective July 1, 2009, KPERS has two benefit structures and
funding depends on whether the employee is a Tier 1 or Tier 2 member. Tier 1 members are
active and contributing members hired before July 1, 2009. Tier 2 members were first
employed in a covered position on or after July 1, 2009. Kansas law establishes the KPERS
member-employee contribution rate at 5% of covered salary for Tier 1 members and at 6%
of covered salary for Tier 2 members. Member employees’ contributions are withheld by
their employer and paid to KPERS according to the provisions of Section 414(h) of the
Internal Revenue Code. The City’s employer contribution to KPERS for the year ending
December 31, 2014 was $73,082.26 equal to the statutory required contributions for the
year.
8. OTHER LONG-TERM OBLIGATIONS FROM OPERATIONS
Compensated Absences:
All full-time employees of the City are eligible for vacation benefits in varying annual amounts.
Full time employees will be granted paid vacation time according to the following schedules:
Years Continuous Employment:
0-4
5-10
10-15
15+
80 Hours Earned per Pay Period
80 Hours Annual Accrual
84 Hours Earned per Pay Period
84 Hours Annual Accrual
Maximum Hours Accrued
3.08
80
3.23
84
126
4.62
120
4.85
126
126
5.54
144
5.88
153
189
6.15
160
6.46
168
252
In the event of termination employees will be compensated for unused vacation leave.
- 13 -
22
8. OTHER LONG-TERM OBLIGATIONS FROM OPERATIONS (Continued)
All full time employees are eligible for paid sick leave and accruing begins on the first day of
the month following their first full month on employment and is accrued at a rate of eight
hours per month. Employees who resign and give two weeks’ notice before they leave
employment with the City after three years of service, at the discretion of the City
Administrator, will be eligible to receive 10% of their sick time up to 92 hours. The City
determines a liability for compensated absences when the following conditions are met:
1. The City's obligation relating to employees’ rights to receive compensation for
future absences is attributable to employees' services already rendered.
2. The obligation relates to rights that vest or accumulate.
3. Payment of the compensation is probable.
4. The amount can be reasonably estimated.
In accordance with the above criteria, the City has estimated a liability for vacation pay, which
has been earned, but not taken by City employees of $29,399.95. The City has not accrued a
liability for sick leave earned, but not taken, by City employees, as the amounts cannot be
reasonably estimated at this time.
Other Post Employment Benefits:
As provided by K.S.A. 12-5040, the local government allows retirees to participate in the group
health insurance plan. While each retiree pays the full amount of the applicable premium,
conceptually, the City 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 City 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 City under this program.
9.
NOTES RECEIVABLE AND LOANS RECEIVABLE
The City has established an RBEG Revolving Loan Fund. The Fund is the recipient of money
paid back to the City by Cherryvale industries which received Rural Business Enterprise
Grants in earlier years. As repayment is made by these industries, the City makes loans to
other qualifying industries. The loans due to the City at December 31, 2014, through the
RBEG Revolving Loan Fund are as follows:
M&B Contracting
Testosterone Motorsports
Tangled Up Salon
Robertson Archery
Portrait Designs by Lasha
TOTAL NOTES RECEIVABLE
$
$
14,233.36
15,320.00
17,080.00
10,000.00
17,960.00
74,593.36
These notes receivable and loans are not reflected in these regulatory basis financial
statements of the City of Cherryvale, Kansas.
- 14 -
23
10. RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of, damage to, or destruction
of assets; errors and omissions; injuries to employees; employees’ health and life; and natural
disasters. The City manages these risks of loss through the purchase of various insurance
policies.
The City has been unable to obtain workers’ compensation insurance at a cost it considers to
be economically justifiable. For this reason, the City has joined together with other cities in the
State to participate in Kansas Municipal Insurance Trust (KMIT), a public entity risk pool
currently operating as a common risk management and insurance program for participating
members. The City pays annual premium to KMIT for its workers’ compensation insurance
coverage. The agreement to participate provides that KMIT will be self-sustaining through
member premiums and will reinsure through commercial companies for claims in excess of a
stated dollar amount for each insurance event. Additional premiums may be due if total
claims for the pool are different that what has been anticipated by KMIT management.
11. INTERFUND TRANSFERS
Operating transfers were as follows:
To Fund:
From Fund:
General
Special Highway
General
Municipal Equipment
Reserve
General
Sewer Utility
General
Capital Improvements
Reserve
General
KAN Step Grant
Water Utility
General
Water Utility
Bond and Interest
Water Utility
Reserve
Water Utility
Municipal Equipment
Reserve
Sewer Utility
Reserve
Sewer Utility
Municipal Equipment
Reserve
Sewer Utility
Bond and Interest
Sewer Utility
General
Statutory Authority
K.S.A. 12-1,119
$
Amount
25,000.00
K.S.A. 12-1,117
K.S.A. 12-197
20,000.00
181,465.73
K.S.A.
K.S.A.
K.S.A.
K.S.A.
12-1,118
79-2958
12-825d
12-825d
136,099.29
48,182.16
75,000.00
104,644.00
K.S.A. 12-1,118
25,000.00
K.S.A. 12-1,117
25,000.00
K.S.A. 12-1,118
25,000.00
K.S.A. 12-1,117
K.S.A. 12-825d
K.S.A. 12-825d
25,000.00
157,090.00
123,750.00
12. SUBSEQUENT EVENTS
The City evaluated events and transactions occurring subsequent year end, and there were
no subsequent events requiring recognition in the financial statements. Additionally, there
were no nonrecognized subsequent events requiring disclosure.
- 15 -
24
SUPPLEMENTARY INFORMATION
Schedule
1
25
Summary of Expenditures - Actual and Budget
(Budgeted Funds Only)
Regulatory Basis
Expenditures
Adjustments for
Total
Charged to
Variance -
Qualifying
Budget for
Current Year
Over
Certified
Funds
General
Budget
$
1,969,781.00
Budget Credits
$
15,934.67
Comparison
$
1,985,715.67
Budget
$
1,787,864.78
(Under)
$
(197,850.89)
Special Purpose Funds:
Library
51,937.00
-
51,937.00
51,476.31
(460.69)
Special Parks and Recreation
13,212.00
-
13,212.00
2,685.00
(10,527.00)
109,617.72
102,134.17
(7,483.55)
258,843.25
(13,395.75)
Special Highway
108,460.00
1,157.72
Bond and Interest Funds:
Bond and Interest
272,239.00
-
272,239.00
Water Utility
1,091,797.00
-
1,091,797.00
834,997.54
(256,799.46)
Sewer Utility
748,113.00
-
748,113.00
451,317.03
(296,795.97)
Refuse Utility
140,992.00
-
140,992.00
130,877.06
(10,114.94)
Business Funds:
- 16 -
Schedule
2
26
1 of 17
GENERAL FUND
Schedule of Receipts and Expenditures - Actual and Budget
Regulatory Basis
(With Comparative Actual Totals for the Prior Year Ended December 31, 2013)
Current Year
Prior
Variance -
Year
Over
Actual
Actual
Budget
(Under)
Receipts
Taxes and Shared Receipts
Ad Valorem Property Tax
$
226,359.78
$
222,041.13
$
252,614.00
$
(30,572.87)
Delinquent Tax
14,367.84
23,098.90
17,691.00
5,407.90
Motor Vehicle Tax
47,573.03
50,657.05
51,198.00
(540.95)
Recreational Vehicle Tax
290.99
384.66
432.00
(47.34)
16/20M Truck Tax
202.65
175.59
258.00
(82.41)
Sales Tax
476,503.36
499,012.66
499,891.00
(878.34)
Compensating Use Tax
145,177.11
136,071.74
109,664.00
26,407.74
Franchise Taxes
185,039.46
197,295.46
194,963.00
2,332.46
In Lieu of Taxes
848.52
833.66
849.00
(15.34)
Nuisance Tax
910.00
3,455.00
598.00
2,857.00
86,722.00
875.34
1,925.00
Intergovernmental
Federal Grants
State Grants
Local Alcoholic Liquor Tax
-
875.34
5,220.00
-
5,220.00
1,437.67
850.00
587.67
3,595.60
3,362.07
2,509.00
853.07
10,185.00
12,042.50
6,748.00
5,294.50
-
Licenses and Permits
Licenses, Permits & Fees
Charges for Services
Grave Openings/Sale of Lots
County Ambulance
Ambulance Fees
Swimming Pool Fees
59,705.83
61,993.83
66,612.00
(4,618.17)
143,124.56
133,283.53
140,000.00
(6,716.47)
3,440.62
3,493.85
3,000.00
11,648.00
11,581.00
12,349.00
(768.00)
1,260.00
520.00
1,788.00
(1,268.00)
56,233.64
71,089.60
49,990.00
21,099.60
10,698.07
8,119.23
11,108.00
(2,988.77)
Rental Income
6,750.00
4,592.50
5,927.00
(1,334.50)
Sale of Property
1,316.53
434.64
1,210.00
(775.36)
Refuse Collection Retainage
VIN Inspections
493.85
Fines, Forfeitures and Penalties
Fines
Use of Money and Property
Interest
Other Receipts
Donations
Miscellaneous
Reimbursed Expense
-
500.00
472.18
4,014.49
30,961.76
15,934.67
- 17 -
1,000.00
-
500.00
3,014.49
15,934.67
Schedule
2
27
(Continued) 1 of 17
GENERAL FUND
Regulatory Basis
Current Year
Prior
Variance -
Year
Over
Actual
Actual
Budget
(Under)
Receipts (Continued)
Operating Transfers from:
Water Utility Fund
Sewer Utility Fund
$
100,000.00
165,000.00
$
75,000.00
$
123,750.00
100,000.00
$
165,000.00
(25,000.00)
(41,250.00)
Residual Transfer from:
HAZ Sub Brownfields Grant Fund
Petroleum Brownfields Grant Fund
Total Receipts
4,472.83
-
-
-
14,444.27
-
-
-
1,809,228.63
1,670,270.77
25,000.24
13,563.88
$ 1,696,249.00
$
(25,978.23)
$
$
(18,290.12)
Expenditures
Governing Body
Personal Services
31,854.00
Contractual Services
16,724.52
25,899.65
9,750.00
16,149.65
Commodities
11,567.99
15,381.47
15,000.00
381.47
109,850.88
73,816.20
85,994.00
16,050.00
City Administrator's Office
Personal Services
12,846.56
11,793.07
Commodities
12,159.78
14,896.71
135,796.94
130,974.92
-
(12,177.80)
(4,256.93)
14,896.71
City Clerk's Office
Personal Services
139,064.00
(8,089.08)
14,779.19
11,366.22
15,300.00
(3,933.78)
Commodities
23,076.48
32,443.91
24,000.00
8,443.91
305,082.16
286,696.40
301,541.00
(14,844.60)
14,778.36
15,919.20
23,000.00
(7,080.80)
Commodities
Capital Outlay
67,743.70
-
60,652.24
5,237.57
45,000.00
7,700.00
15,652.24
(2,462.43)
346,750.60
365,977.28
398,941.00
(32,963.72)
Police Department
Personal Services
Fire Department
Personal Services
38,165.32
42,007.58
41,586.00
421.58
Commodities
56,224.82
56,189.53
54,885.00
1,304.53
Capital Outlay
1,306.36
- 18 -
-
3,750.00
(3,750.00)
Schedule
2
28
(Continued) 1 of 17
GENERAL FUND
Regulatory Basis
Current Year
Prior
Variance -
Year
Over
Actual
Actual
Budget
(Under)
Expenditures (Continued)
Parks and Cemetery
Personal Services
Commodities
Capital Outlay
$
46,863.65
$
39,110.45
$
56,042.00
$
(16,931.55)
5,564.16
8,088.57
6,800.00
14,034.06
12,829.48
13,100.00
(270.52)
5,000.00
(5,000.00)
-
-
1,288.57
Swimming Pool
Personal Services
Commodities
Capital Outlay
13,914.48
23,686.68
32,100.00
(8,413.32)
2,124.89
1,966.60
2,100.00
(133.40)
11,424.57
13,394.17
6,000.00
7,394.17
6,000.00
(6,000.00)
1,436.00
-
Street and Street Lighting Department
41,784.67
46,086.93
44,500.00
1,586.93
22,256.44
17,875.10
24,800.00
(6,924.90)
3,106.40
4,000.00
(893.60)
4,182.30
4.00
4,125.00
(4,121.00)
28,035.60
10,575.00
10,187.84
15,802.99
6,209.36
3,654.16
212.00
37,622.22
196.95
150,852.00
(150,655.05)
Municipal Court
Commodities
-
Building Inspector
Personal Services
-
10,575.00
Employee Benefits
Personal Services
28,467.00
(12,664.01)
Neighborhood Revitalization
Rebates
Capital Outlay
3,442.16
Smelter Site
3,651.27
2,653.03
4,500.00
(1,846.97)
Armory Building
6,687.83
15,271.26
9,000.00
6,271.26
- 19 -
Schedule
2
29
(Continued) 1 of 17
GENERAL FUND
Regulatory Basis
Current Year
Prior
Variance -
Year
Over
Actual
Actual
Budget
(Under)
Expenditures (Continued)
Operating Transfers to:
Special Highway Fund
$
25,000.00
$
25,000.00
$
25,000.00
$
-
Municipal Equipment
Reserve Fund
20,000.00
20,000.00
20,000.00
134,472.00
136,099.29
134,472.00
-
Reserve Fund
KAN Step Grant Fund
-
KHRC Home Grant Fund
48,182.16
1,425.05
Sewer Utility Fund
-
179,296.00
181,465.73
Total Certified Budget
179,296.00
1,627.29
48,182.16
2,169.73
1,969,781.00
(181,916.22)
15,934.67
(15,934.67)
$ 1,985,715.67
$ (197,850.89)
Adjustments for Qualifying
Budget Credits
Total Expenditures
Receipts Over(Under) Expenditures
Unencumbered Cash, Beginning
Unencumbered Cash, Ending
1,808,026.29
1,787,864.78
1,202.34
(117,594.01)
287,535.81
$
288,738.15
-20 -
288,738.15
$
171,144.14
Schedule
2
30
2 of 17
LIBRARY FUND
Regulatory Basis
Current Year
Prior
Variance -
Year
Over
Actual
Actual
Budget
(Under)
Receipts
Ad Valorem Property Tax
$
36,868.74
$
39,723.50
$
45,195.00
$
(5,471.50)
Delinquent Tax
2,170.28
3,261.38
2,813.00
448.38
Motor Vehicle Tax
7,680.20
8,251.03
8,340.00
(88.97)
Recreational Vehicle Tax
47.38
62.66
70.00
(7.34)
16/20M Truck Tax
10.72
28.60
42.00
(13.40)
138.21
149.14
138.00
46,915.53
51,476.31
$
56,598.00
$
(5,121.69)
34,422.59
51,476.31
$
51,899.00
$
(422.69)
In Lieu of Taxes
Total Receipts
11.14
Expenditures
Culture and Recreation
Appropriations
Neighborhood Revitalization
Rebate
-
-
38.00
(38.00)
-
-
-
Debt Service
Lift Lease Payment
12,492.94
Total Expenditures
46,915.53
$
51,476.31
-
-
559.83
559.83
559.83
- 21 -
$
559.83
$
51,937.00
$
(460.69)
Schedule
2
31
3 of 17
SPECIAL PARKS AND RECREATION FUND
Regulatory Basis
Current Year
Prior
Variance -
Year
Over
Actual
Actual
Budget
(Under)
Receipts
Local Alcoholic Liquor Tax
$
Total Receipts
-
$
-
1,187.68
$
850.00
$
337.68
1,187.68
$
850.00
$
337.68
$
2,000.00
$
Expenditures
Culture and Recreation
-
Commodities
-
5,208.01
Capital Outlay
2,685.00
-
Total Expenditures
5,208.01
2,685.00
(5,208.01)
(1,497.32)
14,382.31
$
9,174.30
- 22 -
2,000.00
-
9,174.30
$
7,676.98
685.00
9,212.00
$
13,212.00
(2,000.00)
(9,212.00)
$
(10,527.00)
Schedule
2
32
4 of 17
SPECIAL HIGHWAY FUND
Regulatory Basis
Current Year
Prior
Variance -
Year
Over
Actual
Actual
Budget
(Under)
Receipts
Highway Gas Tax
$
County Gas Tax
58,227.23
$
7,140.52
59,287.14
$
12,259.15
60,700.00
$
9,620.00
(1,412.86)
2,639.15
Sale of Property
87.12
-
-
-
Other Receipt
Reimbursed Expense
3,544.20
1,157.72
-
1,157.72
25,000.00
25,000.00
93,999.07
97,704.01
$
95,320.00
$
2,384.01
74,973.91
74,249.38
$
79,791.00
$
(5,541.62)
Operating Transfers from
General Fund
Total Receipts
25,000.00
-
Expenditures
General Government
Personal Services
Commodities
5,614.44
4,959.10
8,000.00
36,132.12
22,925.69
20,669.00
Total Certified Budget
(3,040.90)
2,256.69
108,460.00
(6,325.83)
1,157.72
(1,157.72)
Adjustments for Qualifying
Budget Credits
Total Expenditures
116,720.47
102,134.17
(22,721.40)
(4,430.16)
29,309.63
6,588.23
$
6,588.23
- 23 -
$
2,158.07
$
109,617.72
$
(7,483.55)
Schedule
2
33
5 of 17
SMALL GRANTS FUND
Schedule of Receipts and Expenditures - Actual
Regulatory Basis
Prior
Current
Year
Year
Actual
Actual
Receipts
Other Receipts
Donations
$
Total Receipts
-
$
38,662.40
-
38,662.40
Capital Outlay
-
38,660.76
Total Expenditures
-
38,660.76
-
1.64
-
Expenditures
$
-
- 24 -
$
1.64
Schedule
2
34
6 of 17
CAPITAL IMPROVEMENTS RESERVE FUND
Regulatory Basis
Prior
Current
Year
Year
Actual
Actual
Receipts
Other Receipts
Donations
$
3,950.00
$
4,050.00
General Fund
134,472.00
136,099.29
Water Utility Fund
25,000.00
25,000.00
Sewer Utility Fund
25,000.00
25,000.00
188,422.00
190,149.29
Capital Outlay
24,908.11
2,500.00
Total Expenditures
24,908.11
2,500.00
163,513.89
187,649.29
Total Receipts
Expenditures
General Government
$
163,513.89
- 25 -
163,513.89
$
351,163.18
Schedule
2
35
7 of 17
MUNICIPAL EQUIPMENT RESERVE FUND
Regulatory Basis
Prior
Current
Year
Year
Actual
Actual
Receipts
General Fund
$
20,000.00
$
20,000.00
Water Utility Fund
25,000.00
25,000.00
Sewer Utility Fund
25,000.00
25,000.00
70,000.00
70,000.00
9,060.17
30,850.04
42,451.30
54,938.42
Total Expenditures
51,511.47
85,788.46
18,488.53
(15,788.46)
64,918.91
83,407.44
Total Receipts
Expenditures
Capital Projects
Capital Outlay
Debt Service
Capital Lease Payment
$
83,407.44
- 26 -
$
67,618.98
Schedule
2
36
8 of 17
HAZ SUB BROWNFIELDS GRANT FUND
Regulatory Basis
Prior
Current
Year
Year
Actual
Actual
Receipts
Intergovernmental
Federal Grants - EPA
$
Total Receipts
-
$
-
-
Expenditures
Residual Transfer to
General Fund
4,472.83
-
Total Expenditures
4,472.83
-
(4,472.83)
-
4,472.83
-
$
-
- 27 -
$
-
Schedule
2
37
9 of 17
PETROLEUM BROWNFIELDS GRANT FUND
Regulatory Basis
Prior
Current
Year
Year
Actual
Actual
Receipts
Intergovernmental
Federal Grants - EPA
$
Total Receipts
-
$
-
-
Expenditures
Residual Transfer to
General Fund
14,444.27
-
Total Expenditures
14,444.27
-
(14,444.27)
-
14,444.27
-
$
-
- 28 -
$
-
Schedule
2
38
10 of 17
KAN STEP GRANT FUND
Regulatory Basis
Prior
Current
Year
Year
Actual
Actual
Receipts
Intergovernmental
Federal Grants
$
74,500.00
$
64,246.00
General Fund
-
Total Receipts
48,182.16
74,500.00
112,428.16
11,385.08
30,096.50
Commodities
32,662.79
35,095.95
Total Expenditures
44,047.87
65,192.45
30,452.13
47,235.71
(79,198.88)
(48,746.75)
Expenditures
Prior Year Cancelled Encumbrance
$
(48,746.75)
- 29 -
511.04
$
(1,000.00)
Schedule
2
39
11 of 17
RBEG LOAN FUND
Regulatory Basis
Prior
Current
Year
Year
Actual
Actual
Receipts
Loan Repayments
$
Total Receipts
10,560.00
$
10,560.00
13,426.64
13,426.64
Expenditures
Commodities
12,000.00
-
Total Expenditures
12,000.00
-
(1,440.00)
13,426.64
63,266.00
$
61,826.00
- 30 -
61,826.00
$
75,252.64
Schedule
2
40
12 of 17
KHRC HOME GRANT FUND
Regulatory Basis
Prior
Current
Year
Year
Actual
Actual
Receipts
Intergovernmental
Federal Grants
$
26,248.95
$
-
Operating Transfer from
General Fund
Total Receipts
1,425.05
-
27,674.00
-
34,493.00
-
34,493.00
-
Expenditures
Total Expenditures
(6,819.00)
-
6,819.00
-
$
-
- 31 -
$
-
Schedule
2
41
13 of 17
BOND AND INTEREST FUND
Regulatory Basis
Current Year
Prior
Variance -
Year
Over
Actual
Actual
Budget
(Under)
Receipts
Ad Valorem Tax
$
Delinquent Tax
(9.77)
$
718.66
-
$
-
$
-
637.50
-
637.50
Motor Vehicle Tax
68.99
-
-
-
16/20M Truck Tax
22.93
-
-
-
Sewer Utility Fund
155,091.00
157,090.00
157,090.00
-
Water Utility Fund
106,048.00
104,644.00
104,644.00
-
261,939.81
262,371.50
$
$
Total Receipts
261,734.00
$
116,632.00
$
637.50
Expenditures
Debt Services
Principal
114,028.25
116,632.05
Interest
145,024.39
140,203.99
2,091.24
2,007.21
Commissions and Postage
Cash Basis Reserve
-
Total Expenditures
$
-
261,143.88
258,843.25
795.93
3,528.25
11,873.02
12,668.95
12,668.95
- 32 -
142,602.00
$
16,197.20
$
0.05
(2,398.01)
2,500.00
(492.79)
10,505.00
(10,505.00)
272,239.00
$
(13,395.75)
Schedule
2
42
14 of 17
WATER UTILITY FUND
Regulatory Basis
Current Year
Prior
Variance -
Year
Over
Actual
Actual
Budget
(Under)
Receipts
Water Receipts
$
636,987.16
$
619,032.58
$
648,320.00
$
(29,287.42)
Penalties
13,920.14
13,707.87
14,059.00
(351.13)
Reconnection Fees
11,505.00
11,425.00
11,115.00
310.00
2,638.59
2,216.57
1,840.00
376.57
Other Fees
Other Receipts
Miscellaneous
Reimbursed Expenses
Total Receipts
736.71
491.06
440.00
51.06
2,808.25
892.90
75.00
817.90
668,595.85
647,765.98
$
$
675,849.00
$
82,713.00
$
(28,083.02)
Expenditures
Distribution
Personal Services
79,987.98
83,378.77
27,623.19
22,912.56
326,562.30
326,577.20
344,134.00
(17,556.80)
172,485.01
375,738.00
(203,252.99)
Commodities
Capital Outlay
-
34,568.00
665.77
(11,655.44)
Bond and Interest Fund
106,048.00
104,644.00
104,644.00
-
General Fund
100,000.00
75,000.00
100,000.00
25,000.00
25,000.00
25,000.00
-
25,000.00
25,000.00
25,000.00
-
690,221.47
834,997.54
$ 1,091,797.00
(25,000.00)
Reserve Fund
Municipal Equipment
Reserve Fund
Total Expenditures
(21,625.62)
(187,231.56)
450,042.97
$
428,417.35
- 33 -
428,417.35
$
241,185.79
$ (256,799.46)
Schedule
2
43
15 of 17
SEWER UTILITY FUND
Regulatory Basis
Current Year
Prior
Variance -
Year
Over
Actual
Actual
Budget
(Under)
Receipts
Sewer Collections
$
Penalties
241,556.82
$
5,856.63
243,055.58
$
5,299.85
240,604.00
$
5,681.00
2,451.58
(381.15)
Other Receipts
Reimbursed Expense
8,626.28
-
-
-
General Fund
Total Receipts
179,296.00
181,465.73
181,778.00
(312.27)
435,335.73
429,821.16
$
428,063.00
$
1,758.16
74,132.73
79,649.95
$
78,555.00
$
1,094.95
Expenditures
Collections
Personal Services
16,301.42
14,973.73
15,446.00
(472.27)
Commodities
34,910.29
25,853.35
43,229.00
(17,375.65)
238,793.00
(238,793.00)
Capital Outlay
3,301.03
-
Bond and Interest Fund
155,091.00
157,090.00
157,090.00
-
25,000.00
25,000.00
25,000.00
-
Municipal Equipment
Reserve Fund
25,000.00
25,000.00
25,000.00
General Fund
Reserve Fund
165,000.00
123,750.00
165,000.00
(41,250.00)
Total Expenditures
498,736.47
451,317.03
748,113.00
$ (296,795.97)
(63,400.74)
(21,495.87)
411,151.07
$
347,750.33
- 34 -
347,750.33
$
326,254.46
$
-
Schedule
2
44
16 of 17
REFUSE UTILITY FUND
Regulatory Basis
Current Year
Prior
Variance -
Year
Over
Actual
Actual
Budget
(Under)
Receipts
Collection Fees
$
Polycart Rentals
Total Receipts
130,032.59
$
129,292.18
$
130,287.00
$
1,942.00
1,824.00
1,876.00
131,974.59
131,116.18
$
132,163.00
$
131,515.62
129,061.06
$
130,000.00
$
(994.82)
(52.00)
(1,046.82)
Expenditures
General Utility Services
Capital Outlay
-
Total Expenditures
$
1,816.00
131,515.62
130,877.06
458.97
239.12
11,462.45
11,921.42
11,921.42
- 35 -
$
12,160.54
10,992.00
$
140,992.00
(938.94)
(9,176.00)
$
(10,114.94)
Schedule
2
45
17 of 17
CEMETERY FUND
Regulatory Basis
Prior
Current
Year
Year
Actual
Actual
Receipts
Other Receipts
Donations
$
Total Receipts
-
$
-
-
-
Capital Outlay
-
-
Total Expenditures
-
-
-
-
Expenditures
Perpetual Care
1,713.79
$
1,713.79
- 36 -
1,713.79
$
1,713.79
Schedule
3
46
AGENCY FUNDS
Schedule of Receipts and Disbursements
Regulatory Basis
Beginning
Fund
Firefighter's Auxiliary Fund
Ending
Cash Balance
$
9,351.20
Receipts
$
257.00
Disbursements
$
2,739.98
Cash Balance
$
6,868.22
Volunteer Firefighters Fund
305.02
971.66
919.81
356.87
Firefighters Flag Fund
263.04
80.00
66.00
277.04
FSA Fund
570.20
10,943.11
6,544.20
4,969.11
Police Explorers Fund
140.00
845.00
376.64
608.36
7,264.66
7,264.66
1,223.06
2,501.89
Fire Insurance Proceeds
-
Drug Seizure Fund
2,506.20
$
13,135.66
$
- 37 -
21,584.49
$
20,413.18
1,227.37
$
14,306.97
47
The Honorable Mayor and City Council
City of Cherryvale, Kansas
In planning and performing our audit of the financial statement of the City of Cherryvale,
Kansas as of and for the year ended December 31, 2014, in accordance with auditing
standards generally accepted in the United States of America, we considered City of Cherryvale,
Kansas’ internal control over financial reporting (internal control) as a basis for designing audit
procedures that are appropriate in the circumstances for the purpose of expressing our opinion
on the financial statement, but not for the purpose of expressing an opinion on the
effectiveness of City of Cherryvale, Kansas’ internal control. Accordingly, we do not express an
opinion on the effectiveness of City of Cherryvale, Kansas’ internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to
prevent, or detect and correct, misstatements on a timely basis. A material weakness is a
deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable
possibility that a material misstatement of the City’s financial statement will not be prevented,
or detected and corrected, on a timely basis.
Our consideration of internal control was for the limited purpose described in the first
paragraph and was not designed to identify all deficiencies in internal control that might be
material weaknesses. Given these limitations during our audit, we did not identify any
deficiencies in internal control that we consider to be material weaknesses. However, material
weaknesses may exist that have not been identified.
This communication is intended solely for the information and use of management, City
Council, others within City of Cherryvale, Kansas, and is not intended to be, and should not
be, used by anyone other than these specified parties.
Certified Public Accountants
Chanute, Kansas
May 12, 2015
Hall to report that excavation is planned so the City will have actual notice.
48
(d) BARRICADES. All excavators shall enclose all excavations with sufficient barricades and danger signs at
all times and shall maintain sufficient warning lights or flares at nighttime. The excavation licensee shall take all
necessary precautions to guard the public against all accidents from the beginning of the work to the completion of
the same.
(e) SAME; UNLAWFUL ACTS. It shall be unlawful for any person, except those having authority from the
City or any officer thereof to throw down, interfere with or remove any barriers, barricades, or lights placed in any
street to guard and warn the traveling public of any construction work thereon or adjacent thereto.
(f) RESTORATION; CUTTING CURBS; PAVEMENT.
(1)
No person shall cut any curb, gutter, pavement, blacktop, sidewalk or excavate any street, alley or
other public grounds of the city for any purpose without first obtaining a permit authorizing the same
from the city clerk.
(2)
Once the work for which the excavation was made has been completed the city shall restore the
pavement, blacktop, sidewalk or other surfacing at the expense of the person from whom the
excavation was made.
(3) In lieu of the city replacing pavement, it may elect to authorize utility companies or contractors to
resurface streets or sidewalks with like materials, subject to approval of the street superintendent.
(4) All excavations shall be properly filled to ensure that no hazard exists.
(5) The Director of Public Works may require an excavator to return to the site of the excavation within
six months of the excavation in order to fill settled areas. If an excavation licensee does not comply
with work requested by the Director of Public Works demand shall be made upon the surety to pay for
the cost of the needed repairs.
(g) PENALTIES. Any person who shall engage in excavating within the city without having first secured an
excavation license as required in this ordinance shall be deemed guilty of a Class C misdemeanor. Any person who
shall violate Section (e) shall also be deemed guilty of a Class C misdemeanor. Each and every day shall be deemed
to be a separate violation.
(Ord. 10-4602; Code 2001, 4-214)
15-215.
Tapping; mains, distributing lines.
No person, except the Director of Public Works or an authorized representative employed by the City, will be
permitted under any circumstances to tap the mains or distributing pipes, or to insert stopcocks, or ferrules, and pipes
must not in any case be tapped nearer than fifteen (15) inches of either end of the pipe, nor nearer than four (4) feet
from any tap, except in making a cluster of taps for large pipes. All stopboxes on residence streets shall be one (1)
foot inside the curb line and on business streets just inside of the curbline.
(Ord. 10-4602; Code 2001, 4-215)
15-216.
Connection; water system; plumber’s permit; bond.
Any plumber wishing to do business in connection with the municipal water system shall first make application
to the Director of Public Works and such application shall be in writing, giving his name and the names of each of his
firm, if any, and the place of doing business, asking to be permitted to do plumbing in connection with the water
system, stating his willingness to be governed in all respects by the rules and regulations now or hereafter to be
adopted by the City Council; any plumber wishing to do business in connection with the water system shall give a
bond in favor of the city to be approved by the Council in the sum of five thousand dollars ($5,000.00); Provided,
49
that he will indemnify and keep harmless the city and the Director of Public Works from all liabilities for any
accident or damages arising from neglect or any unskillfulness in doing the work, or any unfaithful or defective work
done, and that he will also restore the streets, alleys, sidewalks and pavement over all pipes he may lay and fill all
excavations made by him, so as to leave the street, sidewalk and pavement in as good condition as he found it, and to
keep the same in good order to the satisfaction of the Director of Public Works for a period of thirty (30) days
thereafter. All connections shall be made direct from the water mains and no consumer at any one location shall be
permitted more than one direct connection.
(Ord. 10-4602; Code 2001, 4-216)
15-217.
Filling ditches, etc.
The builder of any connection with any main or lateral, shall do the backfilling in the streets and alleys in such
manner as the Director of Public Works shall direct, and within forty-eight (48) hours after the opening of the ditch in
any street or alley, such street or alley shall be put in as good condition as previous to such digging and to the
satisfaction of the Director of Public Works. Every builder shall close any opening he may make in any public street
or alley with sufficient barriers and maintain danger signals during the night and be held liable for damage to person
or property resulting from negligence in maintaining such barriers and signals.
(Ord. 10-4602; Code 2001, 4-217)
15-218.
Unlawful to uncover pipes.
It shall be unlawful for any person to excavate in any street, avenue, alley or lane, within two (2) feet of any
water main or pipe when the ground is frozen, or dig up, or uncover any water pipes of the city so as to expose the
same to frost, except the same may be done under the direction of the Director of Public Works.
(Ord. 10-4602; Code 2001, 4-218)
50
ORDINANCE 15-4664
CONTRACTOR’S BONDS
AN ORDINANCE AMENDING SECTION 4-105 CONTRACTOR’S BONDS OF THE CITY
CODE FOR CHERRYVALE, KANSAS.
BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF CHERRYVALE,
KANSAS, THAT:
Section 1-105 of the Code of the City of Cherryvale is hereby amended to read as follows:
4-105.
Contractor’s bonds.
The following specified bonds shall be required of all contractors performing designated services
within the city:
(a) PUBLIC WORKS BOND. All contracts entered into between the city and any person, firm,
or corporation for the purpose of making any public improvements, or constructing any public
building or making repairs on the same must require that the contractor awarded the contract
provide, at a minimum, the following:
(1) A public works bond when the contract sum exceeds one thousand dollars
($1,000.005,000.00), which bond shall be from the party contracted with, made to the city with
good and sufficient sureties in a sum not less than the sum total in the contract, conditioned that
such contractor or the subcontractor of said contractor shall pay all indebtedness incurred for
labor furnished, materials, equipment, or supplies used or consumed in connection with or in or
about the construction of said public building or in making such public improvements. The bond
shall be approved by and filed with the city clerk and the clerk of the Court of Montgomery
County. When such bond is filed, no lien shall attach under Kansas law and, if when such bond
is filed liens have already been filed, such liens shall be discharged. Any person to whom there is
due any sum for labor or material furnished, as stated above, or his or her assigns, may bring an
action on said bond for recovery of said indebtedness, but no action shall be brought on said
bond after six (6) months from the completion of said public improvements or public buildings;
(2) Personal injury liability insurance covering any individual who may be injured by
contractor’s negligence or the negligence of those working on the contractor’s behalf. At a
minimum, this insurance should provide for coverage up to $500,000 per claimant;
(3) Workmen’s compensation insurance, or proof that the contractor is exempted from
providing workmen’s compensation insurance;
(4) Proof of compliance with the above requirements shall be made before the contract is
accepted by the city.
51
All of the above requirements shall be made part of any bid specifications which the city issues
to prospective contractors.
(b) ELECTRICIAN’S BOND. Every person, firm or corporation expecting to engage in the
construction, or erection of electric lights, heating or power, wiring, or the installation of the
same, in any building or structure, or in altering the same, shall, before entering upon such work,
make application in writing to the governing body of the city for a permit to engage in the
business, and shall file with the city clerk of the city a good and sufficient indemnity bond
running to and in favor of the city in the penal sum of one thousand dollars ($1,000.00),
conditioned that the principal in the bond shall do all work and installing of all electric lights,
heating and power wires, fixtures and appliances, conductors and appurtenances in a good and
workmanlike manner and in accordance with the rules, regulations and requirements of the
National Electrical Code, a copy of which shall be kept on file at the office of the city clerk.
(c) PLUMBER’S BOND. See Code Section 15-216.
PASSED AND APPROVED THIS 15th DAY OF JUNE, 2015.
__________________________
John Wright, Mayor
ATTEST:
__________________________
Christopher Weiner, City Clerk
52
CITY COUNCIL ACTION REPORT
Proposed Agenda Date: June 15, 2015
Subject: Proposed Ordinance 15-4664: Bond Required Removal
Guest: None
Background: The City currently has no bonds on file by any contractors as required by
this section of ordinance. It is being brought to the Governing Body’s attention so that it
can either be removed or staff will begin notifying contractors to get them into
compliance with this section of City Code. The bonds are meant to insure that quality
work will be performed.
Financial Consideration: There is no direct financial impact.
Legal Consideration: This ordinance has been reviewed by the City Attorney.
Policy Consideration: There is a cost to the contractor to get these bonds, I’m not aware
of what the cost exactly is. Currently, the City has no bonds on file for any contractor.
Staff will notify all know contractors of the requirement and allow them to acquire the
bonds if no action is taken by the Governing Body.
Recommendation: Take appropriate action.
53
54
Subject: Home Occupation Permit at 501 E 3rd – Howard Hester D/B/A S & H Stranded
Motorist and Small Engine
Guest: Howard Hester
Background: Mr. Hester has been operating a vehicle and small engine repair shop out
of his home without a permit. City staff made Mr. Hester aware that he needed to have a
permit to do so. Mr. Hester’s application was reviewed by P&Z and was sent to the
Governing Body with a 3-0 unfavorable recommendation.
Financial Consideration: Sales tax revenue from services provided.
Legal Consideration: None
Policy Consideration: Article 4, Section 10 of the Zoning Code; which lays out the
Home Occupation process states
(7) An application for Home Occupation may be approved, upon a finding of the
City Council that all of the conditions of this section have been met. The City
Council shall affirm the following questions when reviewing an application;
a. The approval of an application will not adversely affect the rights of
adjacent property owners.
b. The approval of an application will not adversely affect the public
health, safety, morals, order, prosperity, or general welfare.
c. The approval of an application will not be opposed to the general spirit
and intent of the zoning regulations.
Recommendation: If the Governing Body can answer yes to the above three questions,
then approve. I don’t know that I could, my recommendation is to not issue the Home
Occupation Permit.
55
MINUTES
CITY OF CHERRYVALE
PLANNING & ZONING COMMISSION
JUNE 11, 2015
7:00 p.m.
CALL TO ORDER
Vice-Chairwoman Gaertner called the meeting to order at 7:02 P.M.
Present: Vice-Chairwoman Gaertner, Board Member Mealey, Board Member Wallace, and Planning
and Zoning Director Chris Weiner.
ROLL CALL
Planning and Zoning Di,ector Chris Weiner took roll:
Chairman Wadman absent; Vice-Chairwoman Gaertner
present; Board ‘Iember Wallace present.
—
—
present; Board Member Mealey
—
—
A quorum was present.
PUBLIC FORUM
None.
COMMISSION COMMENTS
Chairman Nick Wadman Absent
Vice-Chairwoman Joni Gaertner None
Board Member John Mealey None
Board Member Jerry Wallace None
-
-
-
-
PRESENTATIONS
None.
AGENDA ITEMS
1. S & H Stranded Motorist & Small Engine
—
Home Occupation Application
Board Member Mealey motioned to deny the Home Occupation Application due to a violation of
current zoning requirements and recommended that the applicant apply for a variance instead,
Board Member Wallace seconded.
All votes aye.
ADJOURNMENT
Board Member Mealey motioned to adjourn at 7:36 P.M., Board Member Wallace seconded.
All votes aye.
56
Respectfully submitted,
QLr4a&
Christopher
Wev\
elner, Planning & Zoning Director
57
Subject: B&L Trenching 4th of July Celebration
Guest: None
Background: Last year the Governing Body deemed the event as a community event to
allow people in the park past 10:00 PM (curfew by ordinance) and also waived the rental
fee for the Logan Park building. Jasmine Foreman on behalf of B&L Trenching has
requested the City do the same this year. They are also requesting that the pool hours be
extended and that the pool entry fee be waived.
Financial Consideration: The City would lose $30 in rent for the Logan Park Building.
The City would lose $1/person entry for the pool.
Legal Consideration: None
Policy Consideration: City Code states that no persons shall be in Logan Park after
10:00 PM unless attending a community event.
Recommendation: Deem the event a community event, waive the rental fee, and set a
time to being free entry for the pool.
58
Subject: USDA Grant Application
Guest: None
Background: The police department wishes to apply for this grant to assist in the
purchase of a new 2016 Police Dodge Ram. By purchasing police pickups, when the
City looks to replace a truck, instead of selling the vehicle at auction like a patrol car, the
truck will be turned over to public works for their use. The 2016 Police Dodge Ram also
has a lower anticipated cost than a Police Dodge Charger.
Financial Consideration: The grant award is up to $25,000 with estimated total costs of
new police package pickup of $42,826; resulting in a cost to the city of $17,826 if
awarded.
Legal Consideration: All state and federal rules and laws will be followed for
application.
Policy Consideration: While a new Dodge Charger was purchased this year, the next
newest patrol vehicle is a 2010. This patrol vehicle would replace the one remaining
2007 Chevy Impala.
Recommendation: Authorize staff to apply for the grant.
59
May 21, 2015
City Of Cherryvale
Attn: Chris Weiner
123 W. Main St
Cherryvale, KS 67335
RE: Community Facility Application – Grant for City Patrol Vehicle
Dear Mr. Weiner,
Please find the attached pre-application packet in regards to Rural Development’s Community
Facilty program. The documents included are to be completed, signed, and returned. Please
note that these forms will need to be signed by the clerk or mayor.
When returning the enclosed documents please also include a map of the project service area
(an internet map printout will suffice).
The city will need to aquire a DUNS number that is requested in Section 5 of the application. If
the city does not already have a DUNS number, it can be obtained at the following
website: http://fedgov.dnb.com/webform
The city will also need to aquire a Central Contractor Registration Number (AKA SAMS). If the
city does not already have a CCR number, it can be obtained at the following
website: https://www.sam.gov/index.html/#1
Don’t hesitate to contact me if you have any questions or need assistance. I can be reached by
phone at (620) 365-2901 ext 1409 or email mike.billings@ks.usda.gov.
Sincerely,
Mike Billings
Area Specialist
Enclosures: SF 424, SF 424B, 1942 Guide 3a, 1942 Guide 4a, 1940-20, 1942 Guide 5
60Version 7/03
APPLICATION FOR
FEDERAL ASSISTANCE
1. TYPE OF SUBMISSION:
Application
2. DATE SUBMITTED
Applicant Identifier
3. DATE RECEIVED BY STATE
State Application Identifier
4. DATE RECEIVED BY FEDERAL AGENCY
Federal Identifier
Pre-application
Construction
Construction
✔ Non-Construction
Non-Construction
5. APPLICANT INFORMATION
Legal Name:
Organizational Unit:
Department:
City of Cherryvale
Organizational DUNS:
Division:
Address:
Street:
123 W. Main St
Name and telephone number of person to be contacted on matters
involving this application (give area code)
Prefix:
First Name:
City:
Cherryvale
County:
Montgomery
State:
Zip Code
Kansas
67335-0000
Country:
United States of America
6. EMPLOYER IDENTIFICATION NUMBER (EIN):
Middle Name
Last Name
Suffix:
Email:
Phone Number (give area code)
-
Fax Number (give area code)
7. TYPE OF APPLICANT: (See back of form for Application Types)
8. TYPE OF APPLICATION:
✔ New
Continuation
If Revision, enter appropriate letter(s) in box(es)
(See back of form for description of letters.)
Revision
Other (specify)
Other (specify)
9. NAME OF FEDERAL AGENCY:
USDA - Rural Development
10. CATALOG OF FEDERAL DOMESTIC ASSISTANCE NUMBER:
11. DESCRIPTIVE TITLE OF APPLICANT’S PROJECT:
10.766
TITLE (Name of Program):
Community Facilities Loans and Grants
12. AREAS AFFECTED BY PROJECT (Cities, Counties, States, etc.):
13. PROPOSED PROJECT
Start Date:
14. CONGRESSIONAL DISTRICTS OF:
a. Applicant
b. Project
Ending Date:
15. ESTIMATED FUNDING:
00
a. Federal
$
.
b. Applicant
$
.
c. State
$
.
00
00
d. Local
$
.
00
e. Other
$
.
00
16. IS APPLICATION SUBJECT TO REVIEW BY STATE EXECUTIVE
ORDER 12372 PROCESS?
THIS PREAPPLICATION/APPLICATION WAS MADE
a. Yes.
AVAILABLE TO THE STATE EXECUTIVE ORDER 12372
PROCESS FOR REVIEW ON
DATE:
b. No.
00
f. Program Income
$
.
g. TOTAL
$
.
PROGRAM IS NOT COVERED BY E. O. 12372
✔ OR PROGRAM HAS NOT BEEN SELECTED BY STATE
FOR REVIEW
17. IS THE APPLICANT DELINQUENT ON ANY FEDERAL DEBT?
00
Yes If “Yes” attach an explanation.
No
18. TO THE BEST OF MY KNOWLEDGE AND BELIEF, ALL DATA IN THIS APPLICATION/PREAPPLICATION ARE TRUE AND CORRECT. THE
DOCUMENT HAS BEEN DULY AUTHORIZED BY THE GOVERNING BODY OF THE APPLICANT AND THE APPLICANT WILL COMPLY WITH THE
ATTACHED ASSURANCES IF THE ASSISTANCE IS AWARDED.
a. Authorized Representative
Prefix
First Name
Middle Name
Last Name
Suffix
b. Title
c. Telephone Number (give area code)
d. Signature of Authorized Representative
e. Date Signed
Previous Edition Usable
Authorized for Local Reproduction
Standard Form 424 (Rev.9-2003)
Prescribed by OMB Circular A-102
INSTRUCTIONS FOR THE SF-424
61
Public reporting burden for this collection of information is estimated to average 45 minutes per response, including time for reviewing
instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of
information. Send comments regarding the burden estimate or any other aspect of this collection of information, including suggestions for
reducing this burden, to the Office of Management and Budget, Paperwork Reduction Project (0348-0043), Washington, DC 20503.
PLEASE DO NOT RETURN YOUR COMPLETED FORM TO THE OFFICE OF MANAGEMENT AND BUDGET. SEND IT TO THE
ADDRESS PROVIDED BY THE SPONSORING AGENCY.
This is a standard form used by applicants as a required face sheet for pre-applications and applications submitted for Federal
assistance. It will be used by Federal agencies to obtain applicant certification that States which have established a review and comment
procedure in response to Executive Order 12372 and have selected the program to be included in their process, have been given an
opportunity to review the applicant’s submission.
Item:
1.
Entry:
Select Type of Submission.
Item:
11.
2.
Date application submitted to Federal agency (or State if applicable)
and applicant’s control number (if applicable).
12.
3.
State use only (if applicable).
13
Enter the proposed start date and end date of the project.
4.
Enter Date Received by Federal Agency
Federal identifier number: If this application is a continuation or
revision to an existing award, enter the present Federal Identifier
number. If for a new project, leave blank.
Enter legal name of applicant, name of primary organizational unit
(including division, if applicable), which will undertake the
assistance activity, enter the organization’s DUNS number
(received from Dun and Bradstreet), enter the complete address of
the applicant (including country), and name, telephone number, email and fax of the person to contact on matters related to this
application.
14.
List the applicant’s Congressional District and any District(s)
affected by the program or project
15
Amount requested or to be contributed during the first
funding/budget period by each contributor. Value of in kind
contributions should be included on appropriate lines as
applicable. If the action will result in a dollar change to an
existing award, indicate only the amount of the change. For
decreases, enclose the amounts in parentheses. If both basic
and supplemental amounts are included, show breakdown on
an attached sheet. For multiple program funding, use totals
and show breakdown using same categories as item 15.
Applicants should contact the State Single Point of Contact
(SPOC) for Federal Executive Order 12372 to determine
whether the application is subject to the State
intergovernmental review process.
This question applies to the applicant organization, not the
person who signs as the authorized representative. Categories
of debt include delinquent audit disallowances, loans and
taxes.
5.
6.
Enter Employer Identification Number (EIN) as assigned by the
Internal Revenue Service.
16.
7.
Select the appropriate letter in
the space provided.
I.
State Controlled
A. State
Institution of Higher
B. County
Learning
C. Municipal
J. Private University
D. Township
K. Indian Tribe
E. Interstate
L. Individual
F. Intermunicipal
M. Profit Organization
G. Special District
N. Other (Specify)
H. Independent School
O. Not for Profit
District
Organization
Select the type from the following list:
•
"New" means a new assistance award.
•
“Continuation” means an extension for an additional
funding/budget period for a project with a projected completion
date.
•
“Revision” means any change in the Federal Government’s
financial obligation or contingent liability from an existing
obligation. If a revision enter the appropriate letter:
A. Increase Award
B. Decrease Award
C. Increase Duration
D. Decrease Duration
Name of Federal agency from which assistance is being requested
with this application.
17.
8.
9.
10.
18
Entry:
Enter a brief descriptive title of the project. If more than one
program is involved, you should append an explanation on a
separate sheet. If appropriate (e.g., construction or real
property projects), attach a map showing project location. For
preapplications, use a separate sheet to provide a summary
description of this project.
List only the largest political entities affected (e.g., State,
counties, cities).
To be signed by the authorized representative of the applicant.
A copy of the governing body’s authorization for you to sign
this application as official representative must be on file in the
applicant’s office. (Certain Federal agencies may require that
this authorization be submitted as part of the application.)
Use the Catalog of Federal Domestic Assistance number and title of
the program under which assistance is requested.
SF-424 (Rev. 7-97) Back
62
OMB Approval No.: 4040-0007
Expiration Date: 07/30/2010
ASSURANCES - NON-CONSTRUCTION PROGRAMS
Public reporting burden for this collection of information is estimated to average 15 minutes per response, including time for reviewing
instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of
information. Send comments regarding the burden estimate or any other aspect of this collection of information, including suggestions for
reducing this burden, to the Office of Management and Budget, Paperwork Reduction Project (0348-0040), Washington, DC 20503.
PLEASE DO NOT RETURN YOUR COMPLETED FORM TO THE OFFICE OF MANAGEMENT AND BUDGET. SEND
IT TO THE ADDRESS PROVIDED BY THE SPONSORING AGENCY.
NOTE:
Certain of these assurances may not be applicable to your project or program. If you have questions, please contact the
awarding agency. Further, certain Federal awarding agencies may require applicants to certify to additional assurances.
If such is the case, you will be notified.
As the duly authorized representative of the applicant, I certify that the applicant:
1.
Has the legal authority to apply for Federal assistance
and the institutional, managerial and financial capability
(including funds sufficient to pay the non-Federal share
of project cost) to ensure proper planning, management
and completion of the project described in this
application.
2.
Will give the awarding agency, the Comptroller General
of the United States and, if appropriate, the State,
through any authorized representative, access to and
the right to examine all records, books, papers, or
documents related to the award; and will establish a
proper accounting system in accordance with generally
accepted accounting standards or agency directives.
3.
Will establish safeguards to prohibit employees from
using their positions for a purpose that constitutes or
presents the appearance of personal or organizational
conflict of interest, or personal gain.
4.
Will initiate and complete the work within the applicable
time frame after receipt of approval of the awarding
agency.
5.
Will comply with the Intergovernmental Personnel Act of
1970 (42 U.S.C. §§4728-4763) relating to prescribed
standards for merit systems for programs funded under
one of the 19 statutes or regulations specified in
Appendix A of OPM's Standards for a Merit System of
Personnel Administration (5 C.F.R. 900, Subpart F).
6.
Will comply with all Federal statutes relating to
nondiscrimination. These include but are not limited to:
(a) Title VI of the Civil Rights Act of 1964 (P.L. 88-352)
which prohibits discrimination on the basis of race, color
or national origin; (b) Title IX of the Education
Amendments of 1972, as amended (20 U.S.C.§§16811683, and 1685-1686), which prohibits discrimination on
the basis of sex; (c) Section 504 of the Rehabilitation
Act of 1973, as amended (29 U.S.C. §794), which
prohibits discrimination on the basis of handicaps; (d)
the Age Discrimination Act of 1975, as amended (42 U.
S.C. §§6101-6107), which prohibits discrimination on
the basis of age; (e) the Drug Abuse Office and
Treatment Act of 1972 (P.L. 92-255), as amended,
relating to nondiscrimination on the basis of drug
abuse; (f) the Comprehensive Alcohol Abuse and
Alcoholism Prevention, Treatment and Rehabilitation
Act of 1970 (P.L. 91-616), as amended, relating to
nondiscrimination on the basis of alcohol abuse or
alcoholism; (g) §§523 and 527 of the Public Health
Service Act of 1912 (42 U.S.C. §§290 dd-3 and 290
ee- 3), as amended, relating to confidentiality of alcohol
and drug abuse patient records; (h) Title VIII of the Civil
Rights Act of 1968 (42 U.S.C. §§3601 et seq.), as
amended, relating to nondiscrimination in the sale,
rental or financing of housing; (i) any other
nondiscrimination provisions in the specific statute(s)
under which application for Federal assistance is being
made; and, (j) the requirements of any other
nondiscrimination statute(s) which may apply to the
application.
7.
Will comply, or has already complied, with the
requirements of Titles II and III of the Uniform
Relocation Assistance and Real Property Acquisition
Policies Act of 1970 (P.L. 91-646) which provide for
fair and equitable treatment of persons displaced or
whose property is acquired as a result of Federal or
federally-assisted programs. These requirements
apply to all interests in real property acquired for
project purposes regardless of Federal participation in
purchases.
8. Will comply, as applicable, with provisions of the
Hatch Act (5 U.S.C. §§1501-1508 and 7324-7328)
which limit the political activities of employees whose
principal employment activities are funded in whole
or in part with Federal funds.
Previous Edition Usable
Authorized for Local Reproduction
Standard Form 424B (Rev. 7-97)
Prescribed by OMB Circular A-102
63
9. Will comply, as applicable, with the provisions of the DavisBacon Act (40 U.S.C. §§276a to 276a-7), the Copeland Act
(40 U.S.C. §276c and 18 U.S.C. §874), and the Contract
Work Hours and Safety Standards Act (40 U.S.C. §§327333), regarding labor standards for federally-assisted
construction subagreements.
10. Will comply, if applicable, with flood insurance purchase
requirements of Section 102(a) of the Flood Disaster
Protection Act of 1973 (P.L. 93-234) which requires
recipients in a special flood hazard area to participate in the
program and to purchase flood insurance if the total cost of
insurable construction and acquisition is $10,000 or more.
11. Will comply with environmental standards which may be
prescribed pursuant to the following: (a) institution of
environmental quality control measures under the National
Environmental Policy Act of 1969 (P.L. 91-190) and
Executive Order (EO) 11514; (b) notification of violating
facilities pursuant to EO 11738; (c) protection of wetlands
pursuant to EO 11990; (d) evaluation of flood hazards in
floodplains in accordance with EO 11988; (e) assurance of
project consistency with the approved State management
program developed under the Coastal Zone Management
Act of 1972 (16 U.S.C. §§1451 et seq.); (f) conformity of
Federal actions to State (Clean Air) Implementation Plans
under Section 176(c) of the Clean Air Act of 1955, as
amended (42 U.S.C. §§7401 et seq.); (g) protection of
underground sources of drinking water under the Safe
Drinking Water Act of 1974, as amended (P.L. 93-523);
and, (h) protection of endangered species under the
Endangered Species Act of 1973, as amended (P.L. 93205).
12. Will comply with the Wild and Scenic Rivers Act of
1968 (16 U.S.C. §§1271 et seq.) related to protecting
components or potential components of the national
wild and scenic rivers system.
13. Will assist the awarding agency in assuring compliance
with Section 106 of the National Historic Preservation
Act of 1966, as amended (16 U.S.C. §470), EO 11593
(identification and protection of historic properties), and
the Archaeological and Historic Preservation Act of
1974 (16 U.S.C. §§469a-1 et seq.).
14. Will comply with P.L. 93-348 regarding the protection of
human subjects involved in research, development, and
related activities supported by this award of assistance.
15. Will comply with the Laboratory Animal Welfare Act of
1966 (P.L. 89-544, as amended, 7 U.S.C. §§2131 et
seq.) pertaining to the care, handling, and treatment of
warm blooded animals held for research, teaching, or
other activities supported by this award of assistance.
16. Will comply with the Lead-Based Paint Poisoning
Prevention Act (42 U.S.C. §§4801 et seq.) which
prohibits the use of lead-based paint in construction or
rehabilitation of residence structures.
17. Will cause to be performed the required financial and
compliance audits in accordance with the Single Audit
Act Amendments of 1996 and OMB Circular No. A-133,
"Audits of States, Local Governments, and Non-Profit
Organizations."
18. Will comply with all applicable requirements of all other
Federal laws, executive orders, regulations, and policies
governing this program.
* SIGNATURE OF AUTHORIZED CERTIFYING OFFICIAL
* TITLE
* APPLICANT ORGANIZATION
* DATE SUBMITTED
Standard Form 424B (Rev. 7-97) Back
USDA
Form RD 1940-20
(Rev. 4-06)
FORM APPROVED
OMB No.64
0575-0094
Position 3
Name of Project
REQUEST FOR ENVIRONMENTAL INFORMATION
Patrol Vehicle
Location
Cherryvale, KS
Item 1a.
Item
1b.
2.
Item
3.
Has a Federal, State, or Local Environmental Impact Statement or Analysis been prepared for this project?
✔
Yes
No
Copy attached as EXHIBIT I-A.
If ''No.'' provide the information requested in Instructions as EXHIBIT I.
The State Historic Preservation Officer (SHPO) has been provided a detailed project description and has been requested to submit
comments to the appropriate Rural Development Office.
Yes ✔ No
Date description submitted to SHPO
Are any of the following land uses or environmental resources either to be affected by the proposal or located within or adjacent to
the project site(s)? (Check appropriate box for every item of the following checklist).
Yes
No Unknown
Yes
No Unknown
1. Industrial.......................................
✔
19. Dunes............................................
✔
2. Commercial....................................
✔
20. Estuary..........................................
✔
3. Residential....................................
✔
21. Wetlands.........................................
✔
4. Agricultural.....................................
✔
22. Floodplain.......................................
✔
5. Grazing........................................
✔
✔
6. Mining, Quarrying...........................
✔
23. Wilderness.......................................
(designated or proposed under
the Wilderness Act)
✔
8. Recreational.....................................
✔
24. Wild or Scenic River.........................
(proposed or designated under the Wild
and Scenic Rivers Act)
✔
7. Forests..........................................
✔
25. Historical, Archeological Sites...........
(Listed on the National Register of
Historic Places or which may be
eligible for listing)
✔
9. Transportation..................................
26. Critical Habitats................................
✔
10. Parks..............................................
✔
11. Hospital...........................................
✔
12. Schools..........................................
✔
13. Open spaces....................................
✔
14. Aquifer Recharge Area.....................
✔
15. Steep Slopes....................................
✔
16. Wildlife Refuge................................
✔
(endangered/threatened species)
17. Shoreline.......................................
✔
18. Beaches..........................................
✔
27. Wildlife...........................................
✔
28. Air Quality.....................................
✔
29. Solid Waste Management..................
✔
30. Energy Supplies...............................
✔
31. Natural Landmark............................
✔
(Listed on National Registry of Natural
Landmarks)
32. Coastal Barrier Resources System.....
✔
Item 4. Are any facilities under your ownership, lease, or supervision to be utilized in the accomplishment of this project, either listed or under
consideration for listing on the Environmental Protection Agency's List of Violating Facilities?
Yes ✔ No
Signed:
(Date)
(Applicant)
(Title)
According to the Paperwork Reduction Act of 1995, an agency may not conduct or sponsor, and a person is not required to respond to, a collection of information
unless it displays a valid OMB control number. The valid OMB control number for this information collections is 0575-0094. The time required to complete this
information collection is estimated to average 6 to 10 hours per response, including the time for reviewing instructions, searching existing data sources, gathering and
maintaining the data needed, and completing and reviewing the collection of information.
65
USDA Rural Development
KS 1942 Guide 3a
(Rev. 12/2014)
CERTIFICATE OF CLERK
STATE OF KANSAS
)
) ss.
MONTGOMERY
COUNTY OF _______________________ )
I, the undersigned, duly elected, qualified, and acting Clerk of (select one):
City/Village: ________________________________________, of the ____________ class
County: ___________________________________
Other Type of Municipality: ___________________________________________________
MONTGOMERY
in _____________________
County, Kansas (hereafter called the municipality) do hereby certify
the municipality:
(1) Is duly organized in the State of Kansas per Kansas statute(s) _______________________,
and the following are the duly elected, qualified and acting officers of said municipality:
Name
Title
Term
___________________________
_______________________ ________________________
___________________________
_______________________ ________________________
___________________________
_______________________ ________________________
___________________________
_______________________ ________________________
___________________________
_______________________ ________________________
___________________________
_______________________ ________________________
___________________________
_______________________ ________________________
(2) Has continuously functioned as such municipality for a period of at least ________ years.
Witness whereof, I have hereunto set my hand officially and affixed the seal of said
municipality this ________________________day of _________________, 20 ____.
SEAL
Clerk
66
KS 1942 Guide 4a
(Rev. 12/2014)
ATTACHMENT TO SF 424 FOR PUBLIC BODY APPLICANTS (EXCEPT I.D. GRANTS)
(ALL SECTIONS MUST BE COMPLETED)
I.
Name of Public Body City of Cherryvale
II.
Assessed Valuation of the Public Body:
III.
Total Mill Levy (if City, include County and all)
IV.
Public Body Debt:
Sewer Debt:
1.
Revenue Bonds:
Interest Rate
2.
Tax I.D. No.
Unpaid Balance $
%;
Total Annual Payments $
Unpaid Balance $
Interest Rate
%;
Water Debt:
1.
Revenue Bonds:
Interest Rate
Unpaid Balance $
%;
Other (Temporary Notes, Warrants, Etc.)**
1.
Purpose:
Interest Rate
2.
%;
Purpose:
Interest Rate
Unpaid Balance $
Unpaid Balance $
%;
** (attach documentation if additional space is necessary)
V.
Number of Hook-ups: Water
VI.
Present Sewer Rate
VII.
Present Water Rate
VIII.
Applicant’s attempt to obtain credit from other sources (attach supporting documents)
IX.
I certify that City of Cherryvale
cannot finance the proposed
project from its own resources or through commercial credit at reasonable rates and terms.
Signature of Elected or Authorized Official
Name of Elected or Authorized Official
Sewer
(minimum)
Date
67
KS 1942 Guide 5
(Rev. 12/2014)
CERTIFICATION REGARDING RELATIONSHIPS WITH AGENCY EMPLOYEES
PRE-APPLICANT/APPLICANT: City of Cherryvale
Select one:
____
In accordance with USDA Rural Development Instructions 1900-D and 1942-A, I hereby
certify that I (we) have no known relatives or close associates who are current USDA Rural
Development employees.
____
The following current USDA Rural Development employees are my (our) known relatives
or close associates:
CERTIFIED THIS
Day of
_____________________________________________
Signature
_____________________________________________
Title
, 20
68
Budget Request for 2016 budget year
Cherryvale Police Department
For2016 Dodge Ram
Pricing Based on a 2015 Dodge Rem and Equipment
1. Dodge Ram 1500 4x4
2. Lighting and Controls and Siren
3. WatchGuard Camera System
4. Radar
$28,406.00
$4,000.00
$5,000.00
5. Push Bumper
$1,500.00
$500.00
6. Cage
$800.00
7. Console
8. Radio’s and Connectors
$500.00
9. Weapon Mounts
10. Window Guards
$300.00
$1,500.00
$200.00
$120.00
11. Flashlight
Total
$42,826.00
69
70
71
CITY OF CHERRYVALE
___________________________________________________________
MEETING OF THE CITY COUNCIL
REGULAR MEETING
JUNE 1, 2015
7:00 PM
Working for a better tomorrow… today.
ORDER OF BUSINESS
CALL MEETING TO ORDER
Mayor Wright called the meeting to order at 7:00 P.M.
Present: Mayor Wright, Council President Wickham, Council Member Forman, Council Member Wagoner,
Council Member King, City Administrator Travis Goedken, City Clerk/Assistant City Administrator Chris
Weiner, Police Chief Perry Lambert, Public Works Director Wade Webber, EMS/Fire Chief Jesse Reed,
Cherryvale Head Librarian April Read, and Donna Celaya (Montgomery County Chronicle).
INVOCATION
Council Member Wagoner led the invocation.
PLEDGE OF ALLEGIANCE
All present participated.
ROLL CALL
City Clerk Chris Weiner took roll:
Mayor Wright – present; Council President Wickham – present; Council Member Forman –
present; Council Member Wagoner – present; Council Member King – present.
A quorum was present.
NEW BUSINESS
A. SELLING OF 504
RECOMMENDED ACTION: No action needed.
No action taken.
B. CONSENT AGENDA
Presented by John Wright, Mayor
RECOMMENDED ACTION: Approve the consent agenda as presented.
1. Appropriations & Payroll Ord. No. 15-0522
$85,459.62
a. Approval of Purchases over $5,000
i. Blue Cross-Blue Shield
$9,824.91
ii. ChemQuest
$5,103.50
iii. Republic Services
$9,990.33
2. Consideration of the minutes for May 18, 2015 Regular Meeting
Council President Wickham motioned to adopt the consent agenda as presented, Council Member
Wagoner seconded.
All votes aye.
72
OLD BUSINESS
A. REQUESTED 4-WAY STOPS
RECOMMENDED ACTION: Take no action.
No action taken.
INFORMATIONAL ITEMS
1. Department Monthly Reports
a. Police
b. Fire
c. Public Works
d. City Clerk
e. City Administration
2. Lawn of the Month
3. Water Consumer Confidence Report
EXECUTIVE SESSION
1. To Discuss Matters of Non-Elected Personnel
Council Member Wagoner motioned to enter into executive session for ten minutes to discuss matters
of non-elected personnel with the Mayor, Council, City Administrator and EMS/Fire Chief on call at
7:20 P.M., Council President Wickham seconded.
All votes aye.
Mayor Wright reconvened the regular meeting at 7:30 P.M. and Council President Wickham
motioned to reenter executive session for another ten minutes to discuss matters of non-elected
personnel with the Mayor, Council, City Administrator and EMS/Fire Chief at 7:31 P.M., Council
Member Forman seconded.
All votes aye.
ADJOURNMENT
Mayor Wright reconvened the regular meeting at 7:41 P.M. Council President Wickham motioned to
adjourn the meeting at 7:42 P.M., Council Member Forman seconded.
All votes aye.
Respectfully submitted,
___________________________
Christopher T. Weiner, City Clerk

June 15th - City of Cherryvale

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