WESTERN RESOURCES INC /KS
11-KT, 1994-04-27
ELECTRIC & OTHER SERVICES COMBINED
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                SECURITIES AND EXCHANGE COMMISSION
                     Washington, D. C.  20549     



                          FORM 11-K

    (Mark One)

       [ ]    ANNUAL REPORT PURSUANT TO SECTION 15(d) OF
                 THE SECURITIES EXCHANGE ACT OF 1934    


           For the Plan year ended                


                             OR


       [x]TRANSITION REPORT PURSUANT TO SECTION 15(d) OF
            THE SECURITIES EXCHANGE ACT OF 1934      


For the Transition Period from December 31, 1992 to October 31, 1993


                Commission file number 1-3523


 
                    A. Full title of the Plan:

                       THE GAS SERVICE COMPANY
                       UNION EMPLOYEES' SAVINGS PLAN

                    B. Name of issuer of the securities held
                       pursuant to the plan and the address
                       of its principal executive office:

                       WESTERN RESOURCES, INC.
                       818 Kansas Avenue
                       Topeka, Kansas  66612












<PAGE>








                   THE GAS SERVICE COMPANY
                              
                UNION EMPLOYEES' SAVINGS PLAN
                              
                              
FINANCIAL STATEMENTS AS OF OCTOBER 31, 1993 AND DECEMBER 30, 1992
                              
   TOGETHER WITH REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS









































<PAGE>

          Report of Independent Public Accountants


To the Investment and Benefits Committee
  of The Gas Service Company Union
  Employees' Savings Plan:


We have audited the accompanying statements of net assets available for
benefits of THE GAS SERVICE COMPANY UNION EMPLOYEES' SAVINGS PLAN as of
October 31, 1993 and December 30, 1992, and the related statements of
changes in net assets available for benefits for the period ended
October 31, 1993 and for the year ended December 30, 1992 and the
schedule referred to below.  These financial statements and the schedule
are the responsibility of the Plan's management.  Our responsibility is
to express an opinion on these financial statements and the schedule
based on our audits.

We conducted our audits in accordance with generally accepted auditing 
standards.  Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements
are free of material misstatement.  An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the
financial statements.  An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation.  We believe
that our audits provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present
fairly,  in all material respects, the net assets available for benefits
of the Plan as of October 31, 1993 and December 30, 1992, and the
changes in net assets available for benefits for the period ended
October 31, 1993 and the year ended December 30, 1992, in conformity
with generally accepted accounting principles.

Our audits were made for the purpose of forming an opinion on the basic 
financial statements taken as a whole.  The supplemental schedule of
reportable transactions for the period ended October 31, 1993, is
presented for purposes of additional analysis and is not a required part
of the basic financial statements, but is supplementary information
required by the Department of Labor's Rules and Regulations for
Reporting and Disclosure under the Employee Retirement Income Security
Act of 1974.   The supplemental schedule has been subjected to the
auditing procedures applied in the audit of the basic financial
statements and, in our opinion, is fairly stated in all material
respects in relation to the basic financial statements taken as a whole.

As discussed further in Note 1, effective October 31, 1993, the Plan
merged into The Kansas Power and Light Company Employees' Savings Plan. 




Kansas City, Missouri,                          ARTHUR ANDERSEN & CO.  
  April 15, 1994

<PAGE>

                   THE GAS SERVICE COMPANY

                UNION EMPLOYEES' SAVINGS PLAN

       STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS

           OCTOBER 31, 1993 AND DECEMBER 30, 1992


                                            1993                1992
ASSETS

INVESTMENTS:
  Fund A                                 $    -              $15,075,580
  Fund B                                      -                4,065,252
  Fund C                                      -                1,644,111
  Fund D                                      -                1,148,270
  Fund E                                      -                1,217,294

    Total Investmnts                          -               23,150,507

INTEREST AND DIVIDENDS RECEIVABLE             -                  118,450

CONTRIBUTIONS RECEIVABLE:
  Employee                                    -                   73,169
  Employer                                    -                   27,871

    Total Assets                              -               23,369,997

LIABILITIES

ACCOUNTS PAYABLE                              -                    2,903

  Total Liabilities                           -                    2,903

NET ASSETS AVAILABLE FOR BENEFITS        $    -              $23,367,094




       The accompanying notes to financial statements
          are an integral part of these statements.














<PAGE>
<TABLE>
                   THE GAS SERVICE COMPANY

                UNION EMPLOYEES' SAVINGS PLAN

 STATEMENTS OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS

FOR THE PERIOD ENDED OCTOBER 31, 1993 AND THE YEAR ENDED DECEMBER 30, 1992
<CAPTION>
                                                         1993               1992
<S>                                                  <C>                 <C>
NET ASSETS AVAILABLE FOR
  BENEFITS, beginning of period                      $ 23,367,094        $20,329,136

INVESTMENT INCOME:
  Interest Income:
    Fund A                                                956,059          1,043,268
    Fund C                                                 35,147             55,113
    Fund D                                                    293                243
    Fund E                                                 79,328             79,677
                                                        1,070,827          1,178,301

  Dividend Income:
    Fund B                                                 71,492            261,756
    Fund D                                                 85,882             71,744
                                                          157,374            333,500

  Net Appreciation in Fair Value of Investments:
    Fund B                                                793,225            301,850
    Fund D                                                196,249            112,642
                                                          989,474            414,492

      Total Investment Income                           2,217,675          1,926,293

CONTRIBUTIONS:
  Employee:
    Fund A                                              1,309,985          1,854,535
    Fund B                                                442,978            488,560
    Fund C                                                133,490            199,265
    Fund D                                                 91,530             71,968
  Employer:
    Fund A                                                499,334            701,870
    Fund B                                                155,629            176,543
    Fund C                                                 51,800             75,613
    Fund D                                                 32,852             26,928
      Total Contributions                               2,717,598          3,595,282

FORFEITURES                                                (3,266)            (3,495)
FEES                                                       (2,240)              (900)
WITHDRAWALS                                              (633,843)        (2,094,430)

TRANSFERS:
  Fund A                                              (17,070,948)          (177,249)
  Fund B                                               (5,778,746)          (134,718)
  Fund C                                               (1,412,204)           (26,643)
  Fund D                                               (1,828,513)           (45,855)
  Fund E                                               (1,572,607)              (327)
    Total Transfers                                   (27,663,018)          (384,792)

NET INCREASE                                          (23,367,094)         3,037,958

NET ASSETS AVAILABLE FOR
  BENEFITS, end of period                            $       -           $23,367,094


       The accompanying notes to financial statements
          are an integral part of these statements.
</TABLE>

<PAGE>
                   THE GAS SERVICE COMPANY

                UNION EMPLOYEES' SAVINGS PLAN

                NOTES TO FINANCIAL STATEMENTS

           OCTOBER 31, 1993 AND DECEMBER 30, 1992


(1) PLAN DESCRIPTION:

The following brief description of The Gas Service Company Union
Employees' Savings Plan (the Plan) is provided for general information
purposes only.  Participants should refer to the Plan agreement for more
complete information.

     (a) General--The Plan is a defined contribution plan, established
     January 1, 1985, to assist eligible employees of The Gas Service
     Company who are covered by a collective bargaining agreement in
     establishing a regular savings program.  Effective October 31,
     1993, the Plan merged into The Kansas Power and Light Company
     Employees' Savings Plan (the KPL Plan).  The KPL Plan was renamed
     the Western Resources, Inc. Employees' 401(k) Savings Plan. 
     Participant account balances were transferred to the KPL Plan. 
     Participants are vested in amounts transferred to the KPL Plan to
     the extent they were vested in their plan account immediately
     prior to the transfer.

     Employees are eligible to participate after one year of service. 
     The Plan is subject to the provisions of the Employee Retirement
     Income Security Act of 1974 (ERISA), as amended.

     (b) Contributions--Participants are allowed to make tax deferred
     contributions of between 1% and 10% of earnings subject to certain
     Internal Revenue Code limits.  These contributions effectively
     reduce a participant's earnings because they are withheld from 
     earnings on a pre-tax basis.  In addition to or instead of pre-tax
     contributions, participants may elect to make after-tax
     contributions of between 1% and 6% of earnings to the Plan. 
     Pre-tax cash contributions up to the first 6% of a participant's
     earnings are  matched 50% by the Company.  The Plan allows
     rollover contributions into the Plan.

     Participants are fully vested in their contributions and earnings
     thereon.  Company matching contributions become fully vested after
     three years.  Once a participant retires under The Kansas Power
     and Light Company Retirement Plan, all contributions become fully
     vested.

     (c) Investment Funds--Participants may elect to have their
     contributions and the Company's matching contributions invested in
     Fund A, Fund B, Fund C or Fund D.  Allocations between Funds A, B,
     C and D must be made in 10% increments.  Participants may also
     elect once per quarter to transfer their interests between funds.



<PAGE>
     Fund A is invested entirely in the Western Resources Investment 
     Contract Fund, a fund which invests in investment contracts issued
     by insurance companies that are viewed by Vanguard Fiduciary Trust
     Company as being financially sound and are highly rated by the
     major credit agencies.  Principal of investments in the Fund, and
     interest thereon, are obligations of the insurance companies. 
     Neither Vanguard nor the Company guarantees either principal or
     interest in such investments.

     Fund B is invested entirely in the Vanguard Windsor Fund, a 
     diversified equity fund invested in equity securities providing 
     dividend and capital appreciation income.  

     Fund C is invested entirely in the Vanguard Money Market Trust - 
     Prime Portfolio, a money market fund invested in commercial paper 
     and certificates of deposit.  

     Fund D, established October 1, 1988, with assets transferred from
     The Kansas Power and Light Company Tax Reduction Act Stock
     Ownership Plan (TRASOP) and Employee Stock Ownership Plan of The
     Gas Service Company (ESOP) upon termination is invested primarily
     in the Company's common stock.  Dividends from stock held in the
     fund are used to purchase additional shares of Company stock.

     Fund E, established January 1, 1989, is a conduit for the
     distribution and repayment of loan proceeds.  The investments in
     the fund represent loans due from participants.

     All five funds are managed by the Plan's trustee, Vanguard
     Fiduciary  Trust Company.  The investments in Funds A and C are
     stated at cost plus accrued interest, which approximates market. 
     Investments in Funds B and D are stated at quoted market values. 
     Investments in Fund E are stated at face value.

     (d) Loans to Participants--In accordance with Plan provisions 
     participants are permitted to borrow a specified portion of the
     vested balances in their individual accounts.  Loan interest rates 
     and terms are established by the Investment and Benefits Committee
     and all loans must be approved by that Committee.  Loans are
     evidenced by promissory notes payable to the Plan and are listed
     as Fund E on the 1993 and 1992 statements.

     (e) Income Taxes--The Plan obtained its latest determination
     letter on January 25, 1988, in which the Internal Revenue Service
     stated that the Plan, as then designed, was in compliance with the
     applicable requirements of the Internal Revenue Code.  The Plan
     has been restated and amended since receiving the determination
     letter.  However, the Plan Administrator believes that the Plan is
     currently designed and being operated in compliance with the
     applicable requirements of the Internal Revenue Code and,
     therefore, believes that the Plan was qualified and the related
     trust was tax-exempt as of the financial statement date.





<PAGE>
(2) SIGNIFICANT ACCOUNTING POLICIES:

     (a) Basis of Accounting--The Plan's financial statements are
     maintained on the accrual basis.  Employer and employee
     contributions are accrued as the employees' wages are earned.  

     Upon retirement, death, disability or termination of employment,
     all vested balances are paid to the participant or his
     beneficiaries in accordance with Plan terms.

     (b) Participant Accounts--A separate account is maintained for
     each  participant.  Allocations to participant accounts for
     employer and employee contributions are made when the
     contributions are received by the trustee.  Allocations to
     participant accounts for the net of investment income, realized
     and unrealized changes in investment market value and Plan
     expenses are made when such amounts are earned or incurred.

     Forfeitures arise when participants leave the Plan before the
     Company  contributions become fully vested.  Forfeitures are used
     to reduce future Company matching contributions.

     (c) Administrative Expenses--All administrative expenses of the
     Plan were paid by the Company with the exception of loan
     administrative charges which were paid by the participants.  The
     Company has no continuing obligation to pay these expenses.

     (d) Reclassifications--Certain reclassifications have been made to
     conform the 1992 presentation with the 1993 presentation.




























<PAGE>
                                            EIN:  48-0290150
                                            PIN:  009       


                   THE GAS SERVICE COMPANY

                UNION EMPLOYEES' SAVINGS PLAN


       ITEM 27d - SCHEDULE OF REPORTABLE TRANSACTIONS

            FOR THE PERIOD ENDED OCTOBER 31, 1993



                                 Type of                       Net Gain/
          Investment           Transaction Number Dollar Value  (Loss)  
                                                       (1)

Vanguard Windsor Fund           Purchases    72     1,332,555      -
                                Sales        63       383,500    30,335 

Western Resources, Inc.         Purchases   105     3,670,164      -
  Income Fund                   Sales       119     1,710,754      -



(1)  Amount shown in this column is cost of purchases or proceeds from
     sales.




























<PAGE>

                         SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of
1934, the Investment and Benefits Committee for The Gas Service Company
Union Employees' Savings Plan has duly caused this annual report to be
signed on its behalf by the undersigned hereunto duly authorized.

                                           THE GAS SERVICE COMPANY
                                           UNION EMPLOYEES' SAVINGS PLAN

By:

       Signature                Title                    Date


S. L. Kitchen             
                               Chairman              April 27, 1994


Ira W. McKee, Jr.       
                               Member                April 27, 1994


John K. Rosenberg        
                               Member                April 27, 1994 


William B. Moore          
                               Member                April 27, 1994


Fred M. Bryan             
                               Member                April 27, 1994























<PAGE>
                        EXHIBIT INDEX

All exhibits marked "I" under the Page column are incorporated herein by
reference.

Exhibit
Number               Description of Documents                       Page

  23       Consent of Independent Public Accountants (filed              
           electronically)

  99       Summary Plan Description for The Kansas Power and          I
           Light Company Employees' Savings Plan.  (filed as
           Exhibit 28 (a) to Registration Statement No. 33-23023)


                                                       Exhibit 23



            CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the
incorporation of our report included in this Form 11-K for The Gas
Service Company Union Employees' Savings Plan, into the Company's
previously filed Registration Statement File No. 33-23022.




  ARTHUR ANDERSEN & CO.  



Kansas City, Missouri,
  April 27, 1994



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