CITY OF CHENEY,KANSAS FINANCIAL STATEMENTS WITH ...

CITY OF CHENEY, KANSAS

FINANCIAL STATEMENTS

WITH

INDEPENDENT AUDITOR'S REPORT

YEAR ENDED DECEMBER 31, 2013

George, Bowerman & Noel, P.A.Certifietf!Puuli'c ;lccountants

TABLE OF CONTENTS

Independent Auditor's Report 1

FINANCIAL STATEMENT

Summary Statement of Receipts, Expenditures and UnencumberedCash - Regulatory Basis .3

Notes to Financial Statements .5

SUPPLEMENTARY INFORMAnON

Schedule ISummary of Expenditures - Actual and Budget.. 18

Schedule 2Schedule of Receipts and Expenditures Actual and Budget - Regulatory Basis for:

General 19Special Purpose Funds:

Library Fund .22Gifts and Memorials .23Parks and Recreation .24Digital Sign .25Weather Radio Grant .26

Bond and Interest Fund:Bond and Interest 27

Capital Project Funds:Park Improvement Project .28Northridge Estates Water Improvement Project.. .39Capital Improvement Reserve 30Capital Equipment Reserve .3ICapital Equipment Police Reserve 32Capital Equipment Fire Reserve .33

Business Funds:Water Utility .34Sewer Utility .35Gas Utility .36Water Maintenance Reserve .37Sewer Maintenance Reserve 38Gas Maintenance Reserve 39

TABLE OF CONTENTS(continued)

Schedule 3Schedule of Receipts and Expenditures - Regulatory Basis for:

Related Municipal Entities:Cheney Public Library 40Public Building Commission .41

Schedule 4Schedule of Receipts and Disbursements - Agency Funds:

Payroll Clearing Fund ..42Agency Fund 42Meter Deposit Fund 42

George, Bowerman, & Noel, P.A.

Certified Public AccountantsManagement Consultants

Tax Advisors

Epic Center 301 N. Main, Suite 1350 Wichita, Kansas 67202 Telephone (316) 262-6277 Fax (316) 265-6150

INDEPENDENT AUDITOR'S REPORT

The Honorable Mayor and City CouncilCity of Cheney, Kansas

Report on the Financial Statement

We have audited the accompanying fund summary statement of regulatory basis receipts, expenditures andunencumbered cash balances of the City of Cheney, Kansas, a Municipal Financial Reporting Entity, as of and forthe year ended December 31,2013 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 the financial statement in accordance with theKansas Municipal Audit and Accounting Guide as described in Note I to meet the financial reporting requirementsof the State of Kansas. Management is also responsible for the design, implementation and maintenance of internalcontrol relevant to the preparation and fair presentation of the financial statement that are free from materialmisstatement, whether due to fraud or error.

t\uditor's Responsibility

Our responsibility is to express an opinion on the financial statement based on our audit. We conducted our audit inaccordance with auditing standards generally accepted in the United States of America and the Kansas MunicipalAudit and Accounting Guide. Those standards require that we plan and perform the audit to obtain reasonableassurance about whether the financial statements are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financialstatements. The procedures selected depend on the auditor's judgment, including the assessment of the risks ofmaterial misstatement of the financial statement, whether due to fraud or error. In making those risk assessments, theauditor considers internal control relevant to the entity's preparation and fair presentation of the financial statementin order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing anopinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit alsoincludes evaluating the appropriateness of accounting policies used and the reasonableness of significant accountingestimates 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 auditopinion.

Basis for Adverse Opiuion on U.S. Generally Accepted Accounting Principles

As described in Note I of the financial statement, the financial statement is prepared by the City of Cheney, Kansasto meet the requirements of the State of Kansas on the basis of the financial reporting provisions of the KansasMunicipal Audit and Accounting Guide, which is a basis of accounting other than accounting principles generallyaccepted in the United States of America.

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The effects on the financial statement of the variances between the regulatory basis of accounting described in Note Iand accounting principles generally accepted in the United States of America, although not reasonably determinable,are presumed to be material.

Adverse Opinion on US. Generally Accepted Accounting Principles

In our opinion, because of the significance of the matter discussed in the "Basis for Adverse Opinion on US.Generally Accepted Accounting Principles" paragraph. the financial statement referred to above does not presentfairly, in conformity with accounting principles generally accepted in the United States of America. the financialposition of the City of Cheney, Kansas as of December 31, 2013, or changes in financial position and cash flowsthereof 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 cashand unencumbered cash balances of the City of Cheney, Kansas as of December 31, 2013, and the aggregate receiptsand expenditures for the year then ended in accordance with the financial reporting provisions of the KansasMunicipal Audit and Accounting Guide described in Note I.

Report on Supplementary Information

Our audit was conducted for the purpose of forming an opinion on the fund summary statement of regulatory basisreceipts, expenditures, and unencumbered cash balances (basic financial statement) as a whole. The summary ofregulatory basis expenditures-actual and budget, individual fund schedules of regulatory basis receipts andexpenditures-actual and budget, summary schedule of regulatory basis receipts and disbursements-agency funds(Schedules 1,2,3 and 4 as listed in the table of contents) are presented for analysis and are not a required part of thebasic financial statement, however are required to be presented under the provisions of the Kansas Municipal Auditand Accounting Guide. Such information is the responsibility of management and was derived from and relatesdirectly to the underlying accounting and other records used to prepare the basic financial statement. The informationhas been subjected to the auditing procedures applied in the audit of the basic financial statement and certainadditional procedures, including comparing and reconciling such information directly to the underlying accountingand other records used to prepare the basic financial statement or to the basic financial statement itself, and otheradditional procedures in accordance with auditing standards generally accepted in the United States of America. Inour opinion, the information is fairly stated in all material respects in relation to the basic financial statement as awhole, on the basis of accounting described in Note I.

The 2012 actual columns presented in the individual fund schedules of receipts and expenditures-actual and budget,(Schedules 2 and 3 as listed in the table of contents) are also presented for comparative analysis and are not arequired part of the 2012 financial statements upon which we rendered an unqualified opinion dated November 8,2013. The 2012 financial statements and our accompanying report are not presented herein, but are available inelectronic form from the web site of the Kansas Department of Administration, Office of Management and Analysisand Standards at the following link http://da.ks.gov/ar/muniserv/. Such 2012 comparative information is theresponsibility of management and was derived from and relates directly to the underlying accounting and otherrecords used to prepare the 2012 financial statements. The 2012 comparative information was subjected to theauditing procedures applied in the audit of the 2012 financial statements and certain additional procedures, includingcomparing and reconciling such information directly to the underlying accounting and other records used to preparethe 2012 financial statements or to the 2012 financial statements themselves, and other additional procedures inaccordance with auditing standards generally accepted in the United States of America. In our opinion, the 2012comparative information is fairly stated in all material respects in relation to the 2012 financial statements as awhole.

Wichita, KansasDecember 11,2014

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SUMMARY STATEMENT OF RECEIPTS, EXPENDITURES AND UNENCUMBERED CASHREGULATORY BASIS

For the year ended December 31, 2013

Prior AddBeginning Year Ending Outstanding Ending

Unencumbered Canceled Unencumbered Encumbrances CashCash Balance Encum- Cash Cash Balance and Accounts Balance

(Deficit) brances Receipts fuP-enditures (Deficit) Payable (Deficit)

General Fund s 400,029 $ $ 2,165,04<5 $ 1,933,002 $ 632,073 $ 34,011 $ 666,084

Special Purpose Funds:Library 218 60,347 60,347 218 218Gifts and Memorials 7,003 - 10,292 7,010 10,285 - 10,285Parks and Recreation 248 248Digital Sign 130 968 1,098 1,098Weather Radio Grant - 7,878 7,876 2 2

Bond and Interest Funds:Bond and Interest 157,805 239,939 332,064 65,680 65,680

Capital Project Funds:W Park Improvement Project 20,481 13,086 33,567

Northridge Estates WaterImprovement Project (16,250) * - 1,582 - (14,668) (14,668)

Capital Improvement Reserve 2,624 - 50,101 41,644 11,081 11,081Capital Equipment Reserve 122,485 20,848 41,093 102,240 102,240Capital Equipment Police

Reserve 20 - 20 20Capital Equipment Fire Reserve 56,057 15,4<55 33,000 38,522 - 38,522

Business Funds:Water Utility 365,991 - 359,422 387,105 338,308 1,248 339,556Sewer Utility 425,458 313,037 334,518 403,977 - 403,977Gas Utility 198,921 552,4<53 592,681 158,703 55,665 214,368Water Maintenance Reserve 60,192 50,496 8,750 101,938 - 101,938Sewer Maintenance Reserve 173,485 1,437 15,000 159,922 159,922Gas Maintenance Reserve 181155 1,503 15,000 167,658 167,658

Total Primary Government(excluding agency funds) 2,156,052 - 3,863,910 3,842,905 2,177,057 90,924 2,267,981

Related Municipal Entities:Cheney Public Library 84,448 280,616 309,893 55,171 55,171Cheney Public Building

Commission - 52,413 52,413

Total Reporting Entity(excluding agency funds) $ 2240500 L $4196232 L4,ZQ,;,211 $ 2232228 s ...=4 , 2323.152

* - Per K.S.A. 10-1116, the limits of indebtedness may be exceeded when provision has been made for payment by the issuance of bonds or temporary notes.

.j>.


SUMMARY STATEMENT OF RECEIPTS, EXPENDITURES AND UNENCUMBERED CASHREGULATORY BASIS


Composition of Cash:Primary Government

The Citizens State Bank, Cheney, Kansas:General checking now accountMoney market accountChecking account - GeneralChecking account - Cherry Oaks Golf CourseCertificates of depositCash on hand

Total Primary GovernmentLess Agency Funds

Total Primary Government (excluding agency funds)

Related Municipal Entities:Cheney Public Library:

The Citizens State Bank, Cheney, Kansas:General checking now accountMoney market accountMoney market accountCertificate of deposit

Total Cheney Public Library

Total Reporting Entity (excluding agency funds)

The accompanying notes are an integralpartof the financial statement

$ 16,904908,031

5002,000

1,380,55170

2,308,056(40,0751

2267,981

1,72141,09012,360

55,171

$ 2323 152

CITY OF CHENEY,KANSAS

NOTESTO FINANCIAL STATEMENTS

December 31,2013

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICES

Municipal FinancialReportingEntity

The City of Cheney, Kansas is incorporated under the laws of the State of Kansas. TheCity operates under a Mayor-Council form of City government consisting of an electedMayor and five council persons and provides services to the citizens in the areas ofhighways and streets, water service, wastewater treatment, gas service, publicimprovement, public safety, planning and zoning, recreation, and general administrativeservices. The City has the following related municipal entities shown on Schedule 3.

Cheney Public Library. A seven-member board appointed by the Mayor with approval bythe City Council governs the Cheney Public Library Board. The Cheney Public LibraryBoard operates the public library in the City. The Library Board may not purchase or leasea site or erect a building for use of the library without the approval of the City Council.The Library Board taxes are levied under the taxing authority of the City and are includedas part of the City's total tax levy. These taxes are accounted for in the Library specialpurpose fund of the City. The Library Board also receives funding through state assistanceprograms and donations from the public. The Cheney Public Library does not issueseparate audited financial statements.

Cheney Public Building Commission. A five-member board appointed by the City Councilgoverns the Cheney Public Building Commission. Although it is legally separate from theCity, the Cheney Public Building Commission is reported as a related municipal entitybecause its sole purpose is to finance and construct the City's public buildings.

R!lgulatory Basis Fund Types

The accounts of the City are organized and operated on the basis of funds, each of which isdefined as an accounting entity with a self-balancing set of accounts established for thepurpose of carrying on specific activities or attaining certain objectives in accordance withspecial regulations, restrictions or limitations.

In accordance with state statutes, several different types of funds and account groups areused to record the City's financial transactions. For financial reporting, they have beengrouped and are presented in this report as follows:

General Fund - The General Fund is used to account for and report all financial resourcesnot accounted for in another fund.

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1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Special Purpose Funds - used to account for and report the proceeds of specific tax leviesand other specific revenue sources (other than Capital Project and tax levies for long-termdebt) that are intended for specific purposes.

Bond and Interest Fund - used to account for and report financial resources that arerestricted, committed or assigned to expenditure for principal and interest on long-termgeneral obligation debt of governmental funds.

Capital Projects Fund - used to account for and report financial resources that arerestricted, committed or assigned to expenditure for capital outlays, including theacquisition or construction of capital facilities and other capital assets.

Business Funds - used to account for operations where it is the stated intent that costs ofproviding that service to the general public on a continuing basis be financed or recoveredprimarily through user charges.

Agency funds - used to account for assets held by the City as an agent for individuals,private organizations and other governmental units. Agency funds are custodial in nature(assets equal liabilities) and do not involve measurement of results of operations.

&gulatory basis of accounting and departure from accounting principles generallyaccepted in the United States of America

The Kansas Municipal Audit and Accounting Guide (KMAAG) regulatory basis ofaccounting involves the recognition of cash, cash equivalents, marketable investments, andcertain accounts payable and encumbrance obligations to arrive at a net unencumbered cashand investments balance on a regulatory basis for each fund, and the reporting of changesin unencumbered cash and investments of a fund resulting from the difference in regulatorybasis revenue and regulatory basis expenditures for the fiscal year. All recognized assetsand liabilities are measured and reported at cost, unless they have been permanentlyimpaired and have no future cash value or represent no future obligation against cash. TheKMAAG regulatory basis does not recognize capital assets, long-term debt, accruedreceivables and payables, or any other assets, liabilities or deferred inflows or outflows,other than those mentioned above.

The City has approved a resolution that is in compliance with KBA.75-1l20a(c), waivingthe requirement for application of generally accepted accounting principles and allowingthe City to use the statutory basis of accounting.

fiill:lgetary principles

Kansas statutes require that an annual operating budget be legally adopted for the generalfund, special purpose funds (unless exempted by specific statute), bond and interest fundand business funds.

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Although directory rather than mandatory, the statutes provide for the following sequenceand timetable in the adoption of the legal annual operating budget:

I. Preparation of the budget for the succeeding calendar year on or before August 1st.

2. Publication in local newspaper of the proposed budget and notice of public hearingon the budget on or before August 5th.

3. Public hearing on or before August 15th, but at least ten days after publication ofnotice of hearing.

4. Adoption of the final budget on or before August 25th.

The statutes allow for the governing body to increase the originally adopted budget forpreviously unbudgeted increases in revenue other than ad valorem property taxes. Thisprocess requires a notice of public hearing to amend the budget to be published in the localnewspaper. At least ten days after publication the hearing may be held and the governingbody may amend the budget at that time. There were no budget amendments for 2013.

Kansas statutes permit transferring budgeted amounts between line items within anindividual fund. However, such statutes prohibit expenditures in excess of the total amountof the adopted budget of expenditures of individual funds. Budget comparison schedulesare presented for each fund showing actual receipts and expenditures compared to legallybudgeted receipts and expenditures. All legal annual operating budgets are prepared usingthe regulatory basis of accounting, in which, revenues are recognized when cash is receivedand expenditures include disbursements, accounts payable and encumbrances withdisbursements being adjusted for prior year's accounts payable and encumbrances.Encumbrances are commitments by the City for future payments and are supported by adocument evidencing the commitment, such as a purchase order or contract.

All unencumbered appropriations lapse at the end of the year, except for capital projectfund appropriations, which are carried forward until such time as the project is completedor terminated.

Controls over spending in funds which are not subject to legal budgets are maintained byfederal regulations, other statutes, or by the use of internal spending limits established bymanagement.

Compensated absences

The City's policies regarding vacation pay permits all full-time employees, beginning withthe date of employment, to earn one day of vacation per month worked and after fifteen ormore years of service employees earn one and one half days per month worked. Part-timeemployees who work at least 20 hours or more per week earn four hours for each month ofemployment. No paid vacation leave may be taken in the first six months of employment.

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Employees may carryover into a new fiscal year a maximum of 20 days of vacation timeunless a special agreement has been reached with the Department Head, City Administratorand the City Council. Upon termination of employment with the City, an employee shallbe compensated for all earned but unused vacation leave at their final rate of pay.

All full-time employees earn eight hours of sick leave for each full month of service. Parttime employees who work at least 20 hours or more per week earn four hours of sick leavefor each month of employment. Policies allow for a maximum accumulation of 720 hoursof sick leave. At termination of employment with the City all unused sick leave isforfeited. The liabilities for accrued compensated absences are based on current salarycosts and the vested portion of accumulated benefits.

Pension plan

All full-time employees are members of the State of Kansas Public Employees' RetirementSystem (KPERS), which is a cost sharing multi-employer statewide pension plan. TheCity's policy is to fund all pension costs as accrued; such costs to be funded are determinedannually by the system's actuary.

Concentration of credit risk

The City routinely grants credit to utility customers, in accordance with applicable utilityrate ordinances, all of which are located within the environs of the City. The City does notrequire security deposits for the credit granted to all utility customers however, tap fees orhook-up charges are assessed by the City when the utility service is provided.

Risk management

The City is exposed to various risks of loss related to torts; theft of, damage to anddestruction of assets; errors and omissions; injuries to employees; and natural disasters.The City carries commercial insurance for all risks of loss. Settled claims resulting fromthese risks have not exceeded commercial insurance coverage in any of the past three years.

Subsequent Events

Subsequent events have been evaluated through December 11,2014, which is the date thefinancial statements were available to be issued.

2. DEPOSITS AND INVESTMENTS

K.SA. 9-1401 establishes the depositories, which may be used by governmental entities inKansas. The statute requires banks eligible to hold the City'S funds have a main or branchbank in the county in which the City is located, or in an adjoining county if such institutionhas been designated as an official depository, and the banks provide an acceptable rate ofreturn on funds. In addition, K.S.A. 9-1402 requires the banks to pledge securities for

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2. DEPOSITS AND INVESTMENTS (continued)

deposits in excess of Federal Depository Insurance Corporation coverage. The City has noother 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 MunicipalInvestment Pool. The City has no investment policy that would further limit its investmentchoices.

Deposits and investments include amounts in demand deposit, money market savings andcertificate of deposit accounts. Deposits are reported at carrying amounts, whichapproximate fair value. Cash balances in all funds are considered in determining theamount to be invested and, unless specifically designated, investment income is generallyapportioned to the various funds in the ratio of invested balances.

Concentration of credit risk

State statutes place no limit on the amount the City may invest in anyone issuer as long asthe investments are adequately secured under K.S.A. 9-1402 and 9-1405.

Custodial credit risk - deposits

Custodial credit risk for deposits is the risk that in the event of bank failure, the City'Sdeposits may not be returned to it. State statutes require the City's deposits in financialinstitutions to be entirely covered by federal depository insurance or by collateral heldunder a joint custody receipt issued by a bank within the state of Kansas, the FederalReserve Bank of Kansas City, or the Federal Home Loan Bank of Topeka, except during"peak periods" when required coverage is 50%. All deposits were legally secured atDecember 31,2013.

At year-end, the carrying amount of the City's deposits was $2,307,986, with the bankbalances of such accounts being $2,384,915. Of the bank balances, $252,766 was coveredby federal depository insurance and the remaining balance of $2,132,149 was covered bycollateral held by the City's custodial banks in joint custody in the name of the City and itsbanks. The fair value of those pledged securities held by the City'S custodial investmentagencies was $2,663,208 at December 31,2013.

The Cheney Public Library (Library) cash and investments at December 31,2013 consistedof demand deposit, money market and savings accounts and certificates of deposit. Atyear-end, the carrying amount of the Library's deposits was $55,171 with the bankbalances of such accounts being $55,171. The bank balances were entirely secured byFDIC insurance at December 31,2013.

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3. PENSION PLAN

Plan description

The City participates in the Kansas Public Employees Retirement System (KPERS), a costsharing multiple employer defined benefit pension plan as provided by K.S.A. 74-4901, et.seq. KPERS provide retirement benefits, life insurance, disability income benefits anddeath benefits. Kansas law establishes and amends benefit provisions. KPERS issues apublicly available financial report that includes financial statements and requiredsupplementary information. That report may be obtained by writing to KPERS, 611 S.Kansas Avenue, Suite 100, Topeka, Kansas 66603-3803.

Funding policy

K.S.A. 74-4919 and K.S.A. 74-49 establishes the KPERS member-employee contributionrates. Effective July 1, 2009 KPERS has two benefit structures and funding depends onwhether the employee is a Tier 1 or Tier 2 member. Tier 1 members are active andcontributing members hired before July 1,2009. Tier 2 members were first employed in acovered position on or after July 1,2009. Kansas law establishes the KPERS memberemployee contribution rate at 4% of covered salary for Tier 1 members and at 6% ofcovered salary for Tier 2 members. The City collects and remits member-employeecontributions according to the provisions of section 414(h) of the Internal Revenue Code.State law provides that the employer contribution rate be determined annually based on theresults of an annual actuarial valuation. KPERS is funded on an actuarial reserve basis.State law sets a limitation on annual increases in the employer contribution rates. Theemployer rate established by statute for the period from January 1,2013 to December 31,

. 2013 was 8.94%. Included in this rate is the contribution for the Group Death andDisability Insurance of 1.0% which from April 1, 2013 through June 30, 2013 had amoratorium on the collection thereof. The City's contributions to KPERS for the yearsending December 31, 2013, 2012, and 2011 were $71,518, $68,147 and $59,046,respectively, equal to the statutory required contributions for each year.

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4. LONG·TERM DEBT

The following is a summary of changes in long-term debt of the City for the year endedDecember 31,2013:

Date Amount Date of Balance BalanceInterest of of Final Beginning Reductions/ End Interest

Issue Rates Issue Issue Maturity of Year Additions Payments of Year Paid

General ObligationBonds,Series 2004 3,00·5,60 04·15·04 $154,000 11·01·19 $ 80,000 $ $ 10,000 $ 70,000 $ 3,225

General ObligationBonds,Series A 2006 4,00·6,00 09·01·06 1,380,000 09·01·26 1,075,000 60,000 1,015,000 46,315

GeneralObligationRefundingBonds,Series 2011 1.875·2.25 12·15·11 700,000 11·01·18 545,000 160,000 385,000 11,113

PublicBuildingCommissionRefundingRevenue BondsSeries 20 J1 2,00·3,625 12·15·11 575,000 10·01·24 565,000 35,000 530,000 17,413

Certificates ofParticipation,Series 2004 3AO·5,00 10·01·04 165,000 10·01·24 125,000 125,000 6,080

Capital LeaseObligationGolf Carts 4,75 04·12·10 100,000 08·01·14 53,088 37,435 15,653 706

Note PayabletoKansasDepartmentOf HealthandEnvironment 351 05·31·00 1,148,001 09·01·21 615,621 59,275 556,346 21,093

Note Payable toKansas DepartmentOf Health andEnvironment 3,79 10·08·08 601,494 08·01·29 515 102 22,064 493,038 19,315

Total contractual indebtedness 3,573,811 508,774 3,065,037 125,260

Compensated absences 48,990 45,181 35,615 58,556

Total long-term debt $362280J $ 45JJU $ 544389 :Ll 123593 $ J25260

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4, LONG-TERM DEBT (continued)

General obligation bonds

General obligation bonds payable consist of serial bonds to be retired through calendar year2026 and term bonds of $240,000 and $270,000 with stated maturities on September 1,2022 and 2025, respectively and term bonds of $150,000 and $160,000 with statedmaturities on November 1,2016 and 2018, respectively. At December 31, 2013 the bondsconsist of the following:

Year Principal Interest Total

2014 $ 145,000 $ 54,392 $ 199,3922015 150,000 50,113 200,1132016 150,000 45,674 195,6742017 160,000 41,192 201,1922018 165,000 36,073 201,0732019 90,000 30,702 120,7022020 75,000 26,885 101,8852021 80,000 23,660 103,6602022 85,000 20,220 105,2202023 85,000 16,565 101,5652024 90,000 12,783 102,7832025 95,000 8,777 103,7772026 100,000 4,550 104,550

S 1,470,000 L3B.586 $ 1,841.586

The General Obligation Bonds, Series 2004, maturing in the years 2013 and thereafter maybe called for redemption and payment prior to their stated maturity on November 1,2012,and thereafter as a whole or in part at any time, at the redemption price of 100%, plusaccrued interest thereon to the redemption date.

The General Obligation Bonds, Series A 2006, maturing in years 2015 and thereafter, maybe called for redemption and payment prior to their stated maturity date on September 1,2014, and thereafter as a whole or in part at any time, at the redemption price of 100%, plusaccrued interest thereon to the redemption date.

During 2011, the City issued General Obligation Refunding Bonds, Series 2011 in theprincipal amount of $700,000. Proceeds from the issue were used to retire the outstandingbonds remaining from the General Obligation Refunding and Improvement Bonds, SeriesA, 2003. The General Obligation Refunding Bonds, Series 2011, maturing in years 2018and thereafter, may be called for redemption and payment prior to their stated maturity dateon November 1,2017, and thereafter as a whole or in part at any time, at the redemptionprice of 100%, plus accrued interest thereon to the redemption date.

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4. LONG-TERM DEBT (continued)

The term bonds with stated maturities of September 1, 2022 and 2025 and November 1,2016 and 2018 are subject to mandatory redemption and payment prior to stated theirmaturity date at a redemption price equal to 100% of the principal amount thereon plusaccrued interest to the redemption date.

Public Building Commission revenue bonds

Public Building Commission revenue bonds consist of serial bonds to be retired October 1,2013 through calendar year 2015 and term bonds of $125,000, $105,000 and $230,000 dueOctober 1,2018,2020 and 2024, respectively. At December 31,2013 the revenue bondsconsist of the following:


2014 $ 35,000 $ 16,712 $ 51,7122015 35,000 15,663 50,6632016 40,000 14,612 54,6122017 40,000 13,613 53,6132018 45,000 12,612 57,6122019 55,000 11,488 66,4882020 50,000 9,837 59,8372021 55,000 8,337 63,3372022 55,000 6,344 61,3442023 60,000 4,350 64,3502024 60,000 2,175 62,175

L-53JlOQQ $ 115J43 L-645J43

During 2011, the City issued City of Cheney, Kansas Public Building CommissionRefunding Revenue Bonds, Series 2011 in the principal amount of $575,000. Proceedsfrom the issue were used to advance refund $530,000 of the outstanding bonds remainingfrom the City of Cheney, Kansas Public Building Commission Revenue Bonds, Series2004.

The City of Cheney, Kansas Public Building Commission Refunding Revenue Bonds,Series 2011, maturing in the years 2020 and thereafter may be called for redemption andpayment prior to their stated maturity date on October 1,2019, and thereafter as a whole orin part at any time, at the redemption price of 100%, plus accrued interest thereon to theredemption date.

The term bonds with stated maturities of October 1,2018,2020 and 2024 are subject tomandatory redemption and payment prior to their stated maturity date at a redemption priceequal to 100% of the principal amount thereon plus accrued interest to the redemption date.

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4. LONG·TERM DEBT (continued)

Certificates of Participation

Certificates of Participation dated October 1, 2004, in the original amount of $165,000were issued during 2004 pursuant to a lease purchase agreement between the City, aslessee. and Security Bank of Kansas City as trustee and lessor. The 2004 Certificates ofParticipation have interest rates from 3.40% to 5.00%. The Certificates of Participationwere issued to finance the acquisition of park land and improvements. The Certificates ofParticipation were retired in full in 2013.

Capital lease obligations

Capital lease obligations will be retired through calendar year 2014. At December 31,2013 the capital leases consist of the following:

2014 s 15,653 sInterest

715 $ 16,368

During 2010, the City Council entered into a lease agreement for golf carts. The golf cartslease agreement provides for semi-annual payments.

Wastewater revolving loan note payable

During 2000, the City entered into a loan agreement with the Kansas Department of Healthand Environment (KDHE) for wastewater collection and treatment facility improvementsin the City. At December 31, 2013, the outstanding loan balance was $556,346. The loanagreement provides for semiannual payments in the amount of $40,184, including interestat 3.51%. The debt service requirements of the note payable to KDHE are being servicedthrough user fees generated by the Sewer Utility Fund.

The revolving loan will be retired through calendar year 2021. At December 31, 2013 thenote consisted of the following:


2014 $ 61,374 $ 18,994 $ 80,3682015 63,547 16,821 80,3682016 65,797 14,571 80,3682017 68,127 12,241 80,3682018 70,539 9,829 80,3682019 73,037 7,331 80,3682020 75,623 4,745 80,3682021 78,302 2,066 80,368

$ 556.346 $ 86.598- S 642944

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4. LONG-TERM DEBT (continued)

Water revolving loan note payable

During 2008, the City entered into a loan agreement with the Kansas Department of Healthand Environment (KDHE) for water system improvements in the City. At December 31,2013, the outstanding loan balance was $493,038. The loan agreement provides forsemiannual payments in the amount of $20,689, including interest at 3.79%. The debtservice requirements of the note payable to KDHE are being serviced through user feesgenerated by the Water Utility Fund.

The revolving loan will be retired through calendar year 2029. At December 31,2013 thenote consisted of the following:

Year PrinciRal Interest Total

2014 $ 22,908 $ 18,471 $ 41,3792015 23,784 17,595 41,3792016 24,694 16,685 41,3792017 25,639 15,740 41,3792018 26,620 14,759 41,3792019 27,638 13,741 41,3792020 28,696 12,683 41,3792021 29,794 11,585 41,3792022 30,933 10,446 41,3792023 32,117 9,262 41,3792024 33,346 8,033 41,3792025 34,621 6,758 41,3792026 35,946 5,433 41,3792027 37,321 4,058 41,3792028 38,749 2,630 41,3792029 40,232 1,147 41,379

s 42;2,038 $ 169.026 $ 662.0M

Conduit debt

During 2009, the City issued $800,000 in limited obligation bonds for the purpose offinancing capital activities of unrelated third parties. Although conduit debt obligationsbear the name of the City, they are payable solely from resources provided by a lease witha third party on whose behalf they were issued. The total amount of limited obligationbonds outstanding at December 31,2013 was $510,000. The bonds do not constitute anindebtedness or pledge of the faith or credit of the City of Cheney, and accordingly, are notincluded as liabilities in the accompanying financial statements.

15

5. CAPITAL PROJECT AUTHORIZATIONS

At December 31, 2013 capital project authorizations compared with project expendituresfrom inception are as follows:

Projectauthorizations

Park Improvement Project $ 165,000Northridge Estates Water Improvement Project 47,300

6. INTERFUND TRANSFERS

Expendituresproject

inception toDecember 31,

2013

$ 154,18546,459

A summary of interfund transfers by individual fund for 2013 is as follows:

Transfers TransfersFund In Out

General $ 35,000 $150,461Cheney Public Building Commission 52,413Park Improvement Project 13,048Parks and Recreation 248Bond and Interest 248Capital Improvement Reserve 50,000Capital Equipment Reserve 20,000Capital Equipment Fire Reserve 15,000Water 110,000Water Maintenance Reserve 50,000Sewer 62,000Gas 85,000Library 172,000

$407J09 $407J09

7. OTHER POST EMPLOYMENT BENEFITS

As provided by K.SA. 12-5040, the City is required to allow retirees to participate in itsgroup health insurance plan. While each retiree is required to pay the full amount of theapplicable premium, conceptually, the local government is subsidizing the retirees becauseeach participant is charged a level premium regardless of age. However, the cost of thissubsidy has not been quantified in these financial statements.

Under the Consolidated Omnibus Budget Reconciliation Act (COBRA), the City makeshealth care benefits available to eligible former employees and their eligible dependents.Certain requirements are outlined by the federal government for this coverage. Thepremium is paid entirely by the insured and there is no cost to the City under this program.

16

8. COMMITMENTS AND CONTINGENCIES

Gas Supply

The City has entered into a contract for the exclusive purchase of gas to ensure the supplyof gas available to the City's utility customers. The contract provides that the supplier shallsell and deliver the City's total requirements for gas required for resale in the City'sdistribution system. Such gas supplies are subject to the vendor's curtailment plan, whichis on file with the Kansas Corporation Commission, and other events not within the controlof the party to the contract claiming suspension.

General Obligation Bonds

In February, 2014 the City issued General Obligation Refunding Bonds, Series 2014 in theamount of $1,555,000 to refund the City's General Obligation Bonds, Series 2004, GeneralObligation Bonds, Series A 2006 and Kansas Department of Health and Environment watersystem loan.

The City is a party to various claims, none of which are expected to have a materialfinancial impact on the City.

9. COMPLIANCE WITH KANSAS STATUTES

Management is not aware of any statutory violations occurring in the year ended December31,2013.

10. RECLASSIFICATIONS AND COMPARATIVE DATA

The amounts shown for 2012 in the accompanying financial statements are included, wherepracticable, only to provide a basis for comparison with 2013 and are not intended topresent all information necessary for a fair presentation in accordance with the regulatorybasis of presentation. Certain amounts for 2012 have been reclassified to conform to thepresentation of similar amounts for 2013.

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REGULATORY - REQUIREDSUPPLEMENTARY INFORMATION


SUMMARY OF EXPENDITURES - ACTUAL AND BUDGETREGULATORY BASIS

(BUDGETED FUNDS ONLY)

Schedule 1


Adjustment for Total Expenditures Variance -Certified Qualifying Budget for Chargeable to OverBudget Budget Credits Comparison Current Year (Under)

General Fund $ 2,147,620 $ - $ 2,147,620 $ 1,933,002 $ 214,618

- Special Purpose Funds:00 Library 60,347 - 60,347 60,347

Bond and Interest Funds:Bond and Interest 336,753 - 336,753 332,064 4,689

Business Funds:Water Utility 411,635 411,635 387,105 24,530Sewer Utility 486,675 - 486,675 334,518 152,157Gas Utility 864,050 - 864,050 592,681 271,369


GENERAL FUND

Schedule 2lof21

SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGETREGULATORY BASIS(continued on next page)

Year ended December 31,2013

Variance2012 Over

Actual Actual Budget (Under)

Casb receipts:Taxes $ 717,244 $ 743,104 $ 718,991 $ 24,113Intergovernmental 387,440 406,880 362,208 44,672Licenses, fees and permits 183,924 175,362 143,500 31,862Charges for services 703,981 588,678 683,300 (94,622)Fines and forfeitures 13,239 19,370 18,000 1,370Use of money and property 13,129 149,485 11,700 137,785Miscellaneous 51,942 47,167 20,910 26,257Transfers in 25,000 35,000 35,000

Total cash receipts _2,095,899 2,165,046 $ 1993,609 $ ,1]1,4.11

Expenditures:General government:

Administration:Personal services 123,050 118,299 $ 133,450 $ 15,151Contractual services 45,282 54,918 86,800 31,882Commodities 4,329 4,710 5,100 390Capital outlay 2,3185 1,527 4,000 2,473Debt service 12,425 (12,425)Transferout 50,000 70,000 70,000

Total generalgovernment 224,979 261,879 299,350 37,471

Public safety:Police department:

Personal services 298,798 288,032 317,400 29,368Contractual services 29,313 27,277 25,700 (1,577)Commodities 25,499 25,087 24,100 (987)Capital outlay 22,720 38,862 35,000 (3,862)Debt service 10,314

Total police department 386,644 379,258 402.200 22,942

Municipal courtdepartment:Personal services 13,486 13,499 15,400 1,901Contractual services 5,155 7,289 9,100 1,811Commodities 85 400 315

Total municipal courtdepartment 18,979 20,873 24,900 4,027

19


GENERAL FUND

Schedule 220f21

SCHEDULE OF RECEIPTS AND EXPENDITURES - ACTUAL AND BUDGETREGULATORY BASIS

(continued from previous page)

Year ended December 31,

Variance2012 Over

Actual ilillillll Budget (Under)

Fire department:Personal services $ 25,290 $ 25,244 $ 35,700 $ 10,456Contractual services 36,716 32,551 37,100 4,549Commodities 13,941 12,596 15,650 3,054Capital outlay 17,371 16,140 15,000 (1,140)Transfer out 15,000 15,000 15,000

Total fire department 108,318 101531 118,450 16,919

Total public safety 513,941 501 ,662 545550 43,888

Highways and streets:Street department:

Personal service 73,575 74,566 85,300 10,734Contractual services 12,470 14,634 20,150 5,516Commodities 63,880 43,917 70,850 26,933Capital outlay 144503 173,977 160,000 03,977)

294,428 307,094 336,300 29,206

Street light department:Contractual services 26,052 26592 27,000 408

Totai highways andstreets 320,480 333,686 363,300 29,614

Economic developmentIndustrial Development

department:Contractual services 655 5,500 5,500Commodities 1,398 1,177 500 (677)

Total economicdevelopment 2,053 1,177 6,000 4,823

Cultureand recreation:Parks and Pool department:

Personal serv ices 34,168 29,891 41,800 II ,909Contractual services 9,806 IOMI 9,400 (651)Commodities 9,085 6,652 9,300 2,648Capital outlay 5,915 19,331 10,000 (9,331)Transfers out 17,245 13,048 16,415 3,367

Total parks and pooldepartment 76,219 78,973 86,915 7.942

20

Schedule 2CITY OF CHENEY, KANSAS 30f21

GENERAL FUND


(continued from previons page)

---- Year ended December 31,

Variance2012 Over


Golf Course department:Personal services $ 278,227 $ 300,659 $ 298,600 $ (2,059)Contractual serv ices 117,225 97 .537 103,100 5,563Commodities 251,756 142,032 186,800 44,768Capital outlay 19,847 14,950 31,500 16,550Debtserv ice 28,141 38,141 28,140 (10,001)Transfers out 51,821 52413 52415

Total Golf Coursedepartment 747,017 645,732 700,555 54,823

Senior Citizens department:Commodities 72 83 (83)Contractual services 6.173 5,333 5,950 617

Total Senior Citizensdepartment 6,245 5416 5,950 534

Total culture andrecreation 829481 730,121 793420 63,299

Sanitation department:Contractual serv ices 135,982 104,477 140,000 35,523Commodities 101

Total Sanitationdepartment 136,083 104477 140,000 35,523

Total expenditures, encum-brances and other uses 2,027,017 1,933,002 $ 2142620 $ 214618

Cash receipts over (under)expenditures 68,882 232,044

Unencumbered cash halance,beginning of year 331,147 400,029 $ 154,011 $ 246018

Unencumbered cash balance,end of year $ 400029 J 632073

21


LIBRARY FUND

Schedule 240f21


Cash receipts:Taxes

Expenditures:Library Board appropriations

Year ended December 31 ,2013

Variance2012 Over


$ 45,709 $ 60,347 $ 59.452 888

45,709 60,347 tiO,341

Cash receipts over expendituresUnencumbered cash balance,

beginning of year

Unencumbered cash balance,end of year $

218

21.8

22

218

$ 218

$ 888 $ (670)


GIFTS AND MEMORIALS FUND

SCHEDULE OF RECEIPTS AND EXPENDITURESREGULATORY BASIS

Schedule 250f21

Year ended December 31,2013 2012

Cash receipts:Donations $10,292 $ 3,779

Expenditures:Capital outlay

Cash receipts over expendituresUnencumbered cash balance, beginning of year

Unencumbered cash balance, end of year

23

7,010 5,433

3,282 1,6547,003 8,657

$10,285 $ 7,003

CITYOF CHENEY, KANSAS

PARKS AND RECREATION FUND


Schedule 26of21

Year ended December 31 ,2013 2012

Cash receipts:Taxes

Expenditures:Transfer out

Expenditures over cash receiptsUnencumbered cash balance, beginning of year


24

$

248

(248)248

$

248

$ 248

Schedule 270f21


DIGIT AL SIGN FUND



Cash receipts:Other Income

Expenditures:Contractual Services



25

$ 968

968130

U,098

$ 130

130


WEATHER RADIO GRANT FUND

SCHEDULE OF RECEIPTS AND EXPENDITURESREGULATORYBASIS

Schedule 28of21


Cash receipts:Other income

Expenditures:Contractual servicesCapital outlay

Total expenditures


$ 7,878 $

1067,770

7,876

2


26

$

Schedule 290f21


BOND AND INTEREST FUND



Variance2012 Over

Actnal Actual Budget (Under)

Revenues:Taxes $ 14,185 $ 30,706 $ 2,497 $ 28,209Special assessments 202,564 207,434 195,000 12,434Use of money and property 2,765 1,551 2,000 (449)Debt issue proceeds 286Transfers in 248 248

Total cash receipts 219,800 239,939 $ ]99,497 :LAQ.442

Expenditures:Principal 179,576 27],270 $ 264,570 $ (6,700)Interest and fiscal charges 62,127 ~794 72,183 11,389

Total expenditures 241 ,703 332,064 $ 336,753 $ 4.689

Expenditures over cashreceipts (21,903) (92,125)

Unencumbered cash balance,beginning of year 179,708 ]57,805 U37256 L-2D.,5.-42

Unencumbered cash balance,end of year $l52.8D2 s 65,680

27


PARKIMPROVEMENT PROJECT FUND


Schedule 210 of 21

Cash receipts:InterestTransfers in

Total cash receipts

Expenditures:Contractual servicesDebt service

Total expenditures

Cash receipts over (under) expendituresUnencumbered cash balance, beginning of year


28


$ 38 $ 9813,048 17,245

13,086 17,343

950 75032,617 16,495

33,567 17,245

(20,481) 9820,481 20,383

L2Q481

Schedule 211 of21


NORTHRIDGE ESTATES WATER IMPROVEMENT PROJECT FUND


Year ended December 31,.2013 2012

Cash receipts:Taxes


Cash receipts over expendituresUnencumbered cash balance (deficit), beginning of year

Unencumbered cash balance (deficit), end of year

$ 1,582

1,582(16,250)*

$ (]4.668)

$ 1,583

1,583(17,833)

$ 06,250)

*- Per K.SA. 10-1116, the limits of indebtedness may be exceeded when provision has beenmade for payment by the issuance of bonds or temporary notes.

29


CAPITAL IMPROVEMENT RESERVE FUND


Schedule 212 of 21

Year ended December 3 I ,2013 2012


Total cash receipts




30

$ 10150,000

50,101

41,644

8,4572,624

$ ) I 081

$ 256

256

(37,330)~954

$ 2,62..4


CAPITAL EQUIPMENT RESERVE FUND


Schedule 2130f21


Total cash receipts

Expenditures:Capital outlayDebt service

Total expenditures

Expenditures over cash receiptsUnencumbered cash balance, beginning of year


31


$ 848 $ 1,11520,000 50,000

20,848 51,115

41,093 76,85925,137

-±L093 101,996

(20,245) (50,881)122,485 ~366

$102,240 $l22485


CAPITAL EQUIPMENT POLICE RESERVE FUND


Schedule 214 of 21


Cash receipts:Miscellaneous




32

$

$

20

2.Q

$

20

20


CAPITAL EQUIPMENT FIRE RESERVE FUND


Schedule 215 of 21

Year ended December 3 I ,2013 2012

Cash receiptsInterestTransfer in

Total cash receipts




33

$ 46515,000

15,465

33,000

(17 ,535)56,057

$38522

$ 43915,000

15,439

4,090

1I ,34944,708

$56.057


WATER UTILITY FUND

Schedule 216of21


Year ended December 31 ,2013

Variance2012 Over


Cash receipts:Sales of services $ 390,114 $ 348,329 $ 341,800 $ 6,529Interest earnings 3,693 3,457 4,500 (1,Q43)Miscellaneous 603 7,636 2,860 4,776

Total cash receipts 394,410 359,422 $--3.49,1nQ $ 10262

Expenditures:Personal services 105,239 105,272 $ 112,600 $ 7,328Contractual services 73,131 62,288 66,400 4,112Commodities 18,019 11,869 16,600 4,731Capital outlay 4,298 11,671 20,000 8,329Debt service 85,056 86,005 86,035 30Transfers out 50,000 110,000 110,000

Total expenditures 335,743 387 ,105 $ 411 ,635 L24530

Cash receipts over(under) expenditures 58,667 (27,683)

Unencumbered cash balance,beginning of year 307 ,324 365,991 $.2JA,665 $ 151.326

Unencumbered cash balance,end of year $3.65921 $ 338,3Q8. S 152.190 1.1.86.1 18

34


SEWER UTILITY FUND

Schedule 217of21


Year ended December 31,

Variance2012 Over


Cash receipts:Sales of services $ 309,838 $ 309,937 $ 307,700 $ 2,237Interest earnings 4,033 -----..2.,100 6,500 (3,400)

Total cash receipts 313,871 313,037 $.3JA2.Q.Q $ (] ,163)

Expenditures:Personal services 144,547 144,165 $ 153,600 $ 9,435Contractual services 27,711 35,002 35,200 198Commodities 10,058 7,522 10,500 2,978Capital outlay 1,350 6,963 95,000 88,037Debt service 78,721 78,866 80,375 1,509Transfers out 10,000 62,000 112,000 50,000

Total expenditures 272,387 334,518 $ 486.675 $-.152 157

Cash receipts over(under) expenditures 41,484 (21,481)

Unencumbered cash balance,beginning of year 383,974 425,458 s 2B7,712 $ 137,746

Unencumbered cash balance,end of year $-.425..45.3- s403.211 s 115,237 $ 288J40

35


GAS UTILITY FUND

Schedule 218 of 21



Variance2012 Over


Cash receipts:Sales of services $ 460,941 $ 537,027 $ 745,000 $ (207,973)Interest earnings 3,188 2,062 6,500 (4,438)Other 856 13,374 3,000 10,374

Total revenues 464,985 552,463 USA.5QQ s (202,037)

Expenditures:Personal services 150,745 152,591 $ 157,950 $ 5,359Contractual services 52,301 51,511 72,600 21,089Commodities 238,712 293,981 518,500 224,519Capital outlay 3,018 9,598 25,000 15,402Transfers out 40,000 85,000 90,000 5,000

Total expenditures 484,776 592,681 $ 864,050 ~71.362

Expenditures over cashreceipts (19,791) (40,218)

Unencumbered cash balance,beginning of year 218,712 198,921 $-125,195 $ 3126

Unencumbered cash balance,end of year $ 198,22~ $ 158,703 $ 85,64,2 s 73.058

36


WATER MAINTENANCE RESERVE FUND


Schedule 219 of 21

Year ended December 3I ,2013 2012


Total cash receipts

Expenditures:Capital outlays



37

$ 49650,000

50,496

8,750

41,74660,192

$J01.938

$ 10550,000

50,105

50,105-.lQ,087

$60.192


SEWER MAINTENANCE RESERVE FUND


Schedule 2200f21


Cash receipts:InterestTansfers In

Total cash receipts




38

$ 1,437

1,437

15,000

(13,563)173,485

$159,922

$ 1,68310,000

11,683

11,683161,802

$173.485


GAS MAINTENANCE RESERVE FUND


Schedule 2210f21


Cash receipts:InterestTansfers In

Total cash receipts

Expenditures:Capital outlays



39

$ 1,503

1,503

15,000

(13,497)181,155

$J67.658

$ 1,711~OOO

16,711

16,711164,444

$181.155


CHENEY PUBLIC LIBRARY


Schedule 3lof2

Cash receipts:Taxes - transfer from City of CheneyGrants and donationsFinesInterest earningsTransfer from City for constructionMiscellaneous

Total cash receipts

Expenditures:Personal servicesContractual servicesCommoditiesCapital outlayMiscellanous

Total expenditures



40

Year ended December 3I ,2013 2012

$ 60,347 $ 45,70940,911 19,099

2,532 2,623725 824

172,000 4,7204,101

280,616 -.Ib975

42,626 36,36312,718 13,36214,027 12,669

240,487 1,65935 7

309,893 64,060

(29,277) 8,91584,448 75,533

$ 55.171 $ 84,448


CHENEY PUBLIC BUILDING COMMISSION


Schedule 320f2


Cash receipts:Transfers in

Expenditures:Contractual servicesDebt service

Total expenditures



41

$ 52,413

52,413

52,413

$ 51,821

98555,072

56,057

(4,236)4,236

Schedule 4


SCHEDULE OF RECEIPTS AND DISBURSEMENTS - ALL AGENCY FUNDSREGULATORY BASIS

Year ended December 31, 2013

Payroll Clearing FundAgency FundMeter Deposit Fund

Total

Beginning EndingCash Cash

Balance BalanceJanuary I, Cash Cash December 31,

2013 Receipts Disbursements 2013

$ 851 $ 1,124,763 $1,124,506 $ 1,108178 38,687 38,677 188

31 ,934 23,140 16,295 38,779

$32,961 $-1,186,52-Q $J ,179,478 $40,075

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