Salina Airport Authority
Comprehensive Annual Financial Report
Year ended December 31, 2005

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Table Of Contents

INTRODUCTORY SECTION

• Letter of Transmittal
• Principal Officers
• Authority Staff Members
• Organizational Chart
• Certificate of Achievement
• Salina Municipal Airport Aerial View

FINANCIAL SECTION

Independent Auditors' Report

Management's Discussion and Analysis
  o Statements of Net Assets
 oStatements of Revenues, Expenses and
        Changes in Net Assets
  o Statements of Cash Flows (Direct Method)
 o Notes to Financial Statements
   
 
            Supplemental Information

 Schedules of Revenues, Expenses and Changes in Net Assets

 Capital Expenditures

 General Obligation Bonds - Series 1998-A

 General Obligation Refunding Bonds - Series 1999-B

 General Obligation Improvement Bonds - Series 2001-A

 General Obligation Improvement Bonds - Series 2002-A

 General Obligation Improvement Bonds - Series 2005-A

 Leasehold Revenue Bonds - Series 1991

 KDOCH Loan Payable

 Special Assessment Debt-Street and Utility Improvement

 Insurance in Force

STATISTICAL SECTION

• Operating Revenue History
• Operating Expense History
• Federal Financial Assistance History
• Capital Expenditure History
• Revenue Bond Coverage
• Principal Customers
• Local Government Mill Levy Rates, Direct & Overlapping
• Mill Levy Revenue
• Air Traffic, Fuel Flowage, and Enplanement Trends
• Major Employers
• Saline County Population, Demographic and Labor Statistics
• Saline County Employment Data

COMPLIANCE

• Report on Internal Control Over Financial
  o Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements
  o Performed in Accordance with Government Auditing Standards
• Report on Compliance with Requirements Applicable to
  o Each Major Program and Internal Control Over Compliance
  o In Accordance with OMB Circular A-133
• Schedule of Expenditures of Federal Awards
• Notes to Schedule of Expenditures of Federal Awards
• Summary Schedule of Prior Audit Findings
• Schedule of Findings and Questioned Costs
• Corrective Action Plan